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Финансово-экономический анализ деятельности предприятия

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oeiainiai-yeiiiie/aneee aiaeec oicyenoaaiiie

aeayoaeueiinoe i?aaei?eyoey

1. Aaaaeaiea .

Aiaeecii oicyenoaaiiie aeayoaeueiinoe iacuaaaony iao/ii ?ac?aaioaiiay
nenoaia iaoiaeia e i?eaiia,iin?aaenoaii eioi?uo eco/aaony yeiiiieea
i?aaei?eyoey,auyaeythony ?aca?au i?iecaiaenoaa ia iniiaa o/aoiuo e
io/aoiuo aeaiiuo,?ac?aaaouaathony iooe eo iaeaieaa yooaeoeaiiai
eniieueciaaiey.

Oicyenoaaiiay aeayoaeueiinoue iaoeii-no?ieoaeueiuo i?aaei?eyoee
aiaeece?oaony naieie i?aaei?eyoeyie,auoanoiyueie i?aaiecaoeeyie ,
Ainaaieii ( ii iniiaiie aeayoaeueiinoe ) , No?ieaaieii ( ii
eaieoaeueiiio no?ieoaeuenoao) , Ieienoa?noaii oeiainia e Oeaio?aeueiui
noaoenoe/aneei oi?aaeaieai ?O.

Naie i?aaei?eyoey aiaeece?otho naith ?aaioo aeey oeo/oaiey
iieacaoaeae naiae aeayoaeueiinoe . Ieaiiai – yeiiiie/aneee ioaeae
aiaeece?oao iieacaoaee noaoenoe/aneiai o/aoa :

– i?iecaiaeeoaeueiinoue o?oaea

– /eneaiiue ninoaa ?aaioathueo

– n?aaeithth ca?aaioioth ieaoo

– eniieueciaaiea iai?oaeiaaiey

– oaeo/anoue ?aai/ae neeu

– iiaeaioiaeo eaae?ia e i?.

Aeaaiay aooaaeoa?ey aiaeece?oao iieacaoaee aooaaeoa?neiai o/aoa :

– naea/o aioiaie i?iaeoeoeee

– naaanoieiinoue

– oiiae ca?aaioiie ieaou

– iaoa?eaeueiia niaaaeaiea

– ?aaeecaoeeth i?iaeoeoeee

– ?aioaaaeueiinoue

– oeiainiaia ninoiyiea .

Enoi/ieeaie aiaeeca yaeythony noaiaea?oiua oi?iu noaoenoe/aneie e
aooaaeoaneie io/aoiinoe.

Enoiaeiuie iaoa?eaeaie aeey aiaeeca neoaeao iany/iua e eaa?oaeueiua
ieaiu , nooi/iua e niaiiua caaeaiey , aeou ?aaecee .

Iaoiaeu yeiiiie/aneiai aiaeeca ioee/athony aieueoei ?aciiia?aceai ,
ii aeey ieo oa?aeoa?iu neaaeothuea iauea /a?ou : ioeaiea aeayoaeueiinoe
i?aaei?eyoey n iiceoeee ?inoa yooaeoeaiinoe i?iecaiaenoaa , ii?aaeaeaiea
aeeyiey ioaeaeueiuo oaeoi?ia ia eiia/iua ?acoeueoaou aeayoaeueiinoe .

Eeanne/aneeie iaoiaeaie aiaeeca yaeythony iaaethaeaiea , n?aaiaiea ,
aeaoaeecaoeey , iiaenoaiiaee , ei??aeyoeey , yeiiiieei – iaoaiaoe/aneea
iaoiaeu aiaeeca e ae? .

Ii a?aiaie aiaeec auaaao aaeaaeiaaiue , iany/iue , eaa?oaeueiue ,
aiaeiaie. I?e aaeaaeiaaiii aiaeeca ia?aie/eaathony aeaiiuie oeaoia ,
eioi?ua i?aaenoaaeythony a IAeI eee aooaaeoa?eth aac ienueiaiiie
oaenoiaie oi?iu . Yoi aaeaaeiaaiua iniiaiua iieacaoaee ?aaiou oeaoia :
auiieiaiea i?i?aiiu , eiyooeoeeaio eniieueciaaiey iai?oaeiaaiey ,
eiyooeoeeaio niaoiinoe , /eneaiiue ninoaa , oaeo/anoue eaae?ia , iioa?e
?aai/aai a?aiaie , auiieiaiea ii?i au?aaioee , naaanoieiinoue , ioa?ocea
i?iaeoeoeee e i? .

I?e iany/iuo e aiaeiauo aiaeecao ninoaaeythony oaenoiaua aeieoiaiou
, iauynieoaeueiua caienee , aeieeaaeu , caeeth/aiey . A auaiaeao e
i?aaeeiaeaieyo oeacuaathony iooe e n?iee ono?aiaiey eiathueony
iaaeinoaoeia a ?aaioa e eiie?aoiua ia?ii?eyoey , iaania/eaathuea
iiauoaiea yooaeoeaiinoe i?iecaiaenoaa .

2. Iniiaiua iieacaoaee , oa?aeoa?ecothuea oeiainiaia

ninoiyiea i?aaei?eyoey .

Oeiainiaia ninoiyiea yaeyaony eiiieaeniui iiiyoeai , eioi?ia caaeneo
io iiiaeo oaeoi?ia e oa?aeoa?ecoaony nenoaiie iieacaoaeae , io?aaeathueo
iaee/ea e ?aciauaiea n?aaenoa , ?aaeueiua e iioaioeeaeueiua oeiainiaua
aiciiaeiinoe .

Iniiaiuie iieacaoaeyie , oa?aeoa?ecothueie oeiainiaia ninoiyiea
i?aaei?eyoey , yaeythony : iaania/aiiinoue nianoaaiiuie iai?ioiuie
n?aaenoaaie e eo nio?aiiinoue ; ninoiyiea ii?ie?oaiuo caiania
iaoa?eaeueiuo oeaiiinoae ; yooaeoeaiinoue eniieueciaaiey aaieianeiai
e?aaeeoa e aai iaoa?eaeueiia iaania/aiea ; ioeaiea onoie/eainoe
ieaoaaeaniiniaiinoe

i?aaei?eyoey . Aiaeec oaeoi?ia , ii?aaeaeythueo oeiainiaia ninoiyiea ,
niinianoaoao auyaeaieth ?aca?aia e ?inoo yooaeoeaiinoe i?iecaiaenoaa .

Oeiainiaia ninoiyiea caaeneo io anao noi?ii aeayoaeueiinoe
iauaaeeiaiee ( i?aaei?eyoee ) : io auiieiaiey i?iecaiaenoaaiiuo ieaiia ,
nieaeaiey

naaanoieiinoe i?iaeoeoeee e oaaee/aiey i?eauee , ?inoa yooaeoeaiinoe
i?iecaiaenoaa , a oaeaea io oaeoi?ia , aeaenoaothueo a noa?a ia?auaiey e
naycaiiuo n i?aaiecaoeeae iai?ioa oiaa?iuo e aeaiaaeiuo oiiaeia –
oeo/oaiey acaeiinaycae n iinoaaueeaie nu?uey e iaoa?eaeia ,
iieoiaoaeyiei?iaeoeoeee , niaa?oainoaiaaiey i?ioeannia ?aaeecaoeee e
?an/aoia . I?e aiaeeca iaiaoiaeeii auyaeoue i?e/eiu iaonoie/eaiai
ninoiyiey i?aaei?eyoey e iaiaoeoue iooe aai oeo/oaiey ( ono?aiaiey ) .

3.Iniiaiua enoi/ieee eioi?iaoeee aeey aiaeeca oeiainiaiai ninoiyiey
i?aaei?eyoey .

Iniiaiui enoi/ieeii eioi?iaoeee aeey aiaeeca oeiainiaiai ninoiyiey
neoaeeo aaeain i?aaei?eyoey .

===================================================

[ NI?AAEA II AAEAINO I?AAeI?EssOEss :

Aaeain i?aaei?eyoey – nenoaia iieacaoaeae oa?aeoa?ecothuay
iinooieaiea e ?anoiaeiaaiea n?aaenoa iooai eo n?aaiaiey .

Aooaaeoa?neee aaeain – naiaeiay aaaeiiinoue io?aaeathuay a
aeaiaaeiie oi?ia n?aaenoaa i?aaei?eyoey ii eo ninoiyieth , ?aciauaieth ,
eniieueciaaieth e enoi/ieeai ia?aciaaiey . Ninoieo ec aeoeaa e ianneaa .

Ana iiaeeaaeauaa o/aoo ?anniao?eaaaony n aeaoo iiceoeee :

1) *oi i?aaenoaaeyao niaie aeaiiue iauaeo o/aoa

2) Ca n/ao eaeeo enoi/ieeia ii aue i?eia?aoai

Yoi e iieiaeaii a iniiao aaeainiaiai iaoiaea ( i?eaia ) . Ii ?aaeecoaony
neaaeothuei ia?acii . Ninoaaeyaony oaaeeoea , eioi?ay eiao aeaa /anoe :
aeoea ( eaaay /anoue ) e iannea ( i?aaay /anoue) . A aeoeaa
caienuaathony – iauaeou o/aoa ( oicyenoaaiiua n?aaenoaa ) , a a ianneaa
– enoi/ieee eo i?eia?aoaiey eee ia?aciaaiey . Eoia aeoeaa ?aaai eoiao
ianneaa . Aaee/eia yoeo eoiaia iacuaaaony “ aaethoa aaeaina “ . Yoa
oaaeeoea yaeyaony oaeaea oi?iie io/aoiinoe i?aaei?eyoee ia?aae aai
o/anoieeaie , ia?aae iaeiaiaie einiaeoeeae e oae . , iineieueeo
iieacuaaao a iaiauaiiiii aeaea aai oeiainiaia ninoiyiea .

Aaeain ninoiaeyaony ia ii?aaeaeaiioth aeaoo , eae i?aaeei ia ia/aei
eaa?oaea , /oi iaoneiaeaiii o?aaiaaieyie , i?aaeuyaeyaiua e io/aoiinoe .

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

I?EIA? AAEAINA I?AAeI?EssOEss IA 1. 01. ….. a.

———————————————————————–
—————————

AEOEA
IANNEA

————————————————————————
—————————

ia ia/aei ia eiiaoe
ia ia/aei ia eiiaoe

aiaea
aiaea

————————————————————————
—————————

1 2 3
4 5 6

————————————————————————
—————————-

1 Iniiaiua 1 Enoi/ie

n?aaenoaa ee
niano

e
aaiiuo

aiaiai? – a
n?aaenoa

aeoeau

————————————————————————
—————————

2 Caianu e 2 ?an/aou e

cao?aou i?i/ea
ian

neau

————————————————————————
—————————-

3 Aeaiaaeiu

a n?aaenaa

e i?i/ea

aeoeau

————————————————————————
—————————-

A ia?aii ?acaeaea aeoeaa aaeaina : io?aaeathony oicyenoaaiiua n?aaenoaa
aeeeoaeueiiai eniieueciaaiey , nthaea aoiaeyo : iaiaoa?eaeueiua aeoeau (
i?ia?aiiu aeey YAI , oiaa?iua ciaee , iaoaiou e oae . ) , iniiaiua
n?aaenoaa ( caeaiey , nii?oaeaiey , iaoeiu , iai?oaeiaaiea ,
i?iecaiaenoaaiiue e oicyenoaaiiue eiaaioa?ue e oae . ) . Caeanue aea
aeaiu aeieain?i/iua oeiainiaua aeiaeaiey , iai?eia? a aeoeee e
iaeeaaoeee ii eioi?ui iaia/aaony iieo/aiea aeioiaea aeeeoaeueiia a?aiy (
aieueoa aiaea ) .

Ai aoi?ii ?acaeaea aeoeaa aaeaina : io?aaeaaony ninoiyiea iai?ioiuo
n?aaenoa , o . a . oao oicyenoaaiiuo n?aaenoa i?aaei?eyoey , eioi?ua
eniieuecothony a oa/aiee 1 i?iecaiaenoaaiiiai oeeeea .

A o?aoueai ?acaeaea aeoeaa aaeaina : io?aaeathony aeaiaaeiua n?aaenoaa
, ?an/aou e i?i/ea aeoeau .

A iiae?acaeaea “ ?an/aou n aeaaeoi?aie “ iieacuaathony noiiu
aeaaeoi?neie caaeieaeaiiinoe . Iai?eia? : iaoa i?aaei?eyoea auiieieei
?aaioo aeey ae?oaiai i?aaei?eyoey , a a? iieaoa au? ia i?iecaaaeaia . A
yoii neo/aa i?e ninoaaeaiee eaa?oaeueiiai eee aiaeiaiai aaeaina iu
iieaaeai aeaaeoi?neoth caaeieaeaiiinoue iaoaio i?aaei?eyoeth ii no?iea :
“ ca oiaa?u , ?aaiou , oneoae “

E?aoein?i/iua oeiainiaua aeiaeaiey a o?aoueai ?acaeaea – yoi aeoeee ,
iaeeaaoeee e o . ae . , eioi?ua i?eia?aoaiu ia ei?ioeia a?aiy ( aei
aiaea ) .

Ca eoiaii o?aoueaai ?acaeaea io?aaeathony oauoee i?aaei?eyoey .

————————————————————————
—————————-

A ia?aii ?acaeaea ianneaa aaeaina : i?eaiaeyony enoi/ieee nianoaaiiuo
n?aaenoa . Yoi onoaaiue eaieoae , ?aca?aiua oiiaeu , oiiaeu iaeiieaiey ,
i?eaueue .

Ai aoi?ii ?acaeaea ianneaa aaeaina : i?aaenoaaeaiiu ca?iiua n?aaenoaa
; aeieain?i/iua ( ia n?ie aieaa iaeiiai aiaea ) e e?aoein?i/iua .

A ?an/aoao n e?aaeeoi?aie io?aaeaiu noiiu , ia/eneaiiua ii au? ia
ia?a/eneaiiua a athaeaeao , i?aaiai nioeeaeueiiai no?aoiaaiey e
iaania/aiey , caaeieaeaiiinoue iinoaaueeai ca iaoa?eaeu e o . ae . Iaoa
i?aaei?eyoea a?aiaiii eniieuecoao yoe n?aaenoaa a naiai iai?ioa ( aei
ia?a/eneaiey ) , oioy ?aaeueii iie aio ia i?aiaaeeaaeao .

Oa noiiu eioi?ua aeaiu a aaeaina ii noaoueyi , iu eniieuecoai aeey
ioe?uoey n/aoia e aaaeaiey a ieo oaeouaai n/aoa . ]

===================================================

?anniio?ei e?aoei niaea?aeaiea iniiaiuo ?acaeaeia aaeaina .

AEOEA AAEAINA eae iniiaiie enoi/iee eioi?iaoeee aeey aiaeeca
oeiainiaiai ninoiyiey i?aaei?eoey .

A . Iniiaiua n?aaenoaa aiaiai?ioiua aeoeau .

Iiae iniiaiuie n?aaenoaaie iiieiaaony aeaiaaeiia au?aaeaiea
iniiaiuo oiiaeia ( n?aaenoaa o?oaea ) i?aaei?eyoey . Iniaaiiinoueth
iniiaiuo oiiaeia yaeyaony eo aeeeoaeueiia aeaenoaea e iinoaiaiiia
eciaoeaaiea a i?ioeanna i?iecaiaenoaa , i?e nio?aiaiee naiae
ia?aiia/aeueiie iaoo?aeueiie oi?iie . Noieiinoue eciina , oae
iacuaaaiay aii?oecaoeey , aoiaeeo eae iaeei ec aeaeia cao?ao ia
ecaioiaeaiea aioiaie i?iaeoeoeee a a? naaanoieiinoue e iinea
?aaeecaoeee i?iaeoeoeee aica?auaaony i?aaei?eyoeth . Neaaeiaaoaeueii, a
/anoe , ninoaaeythuae noiio aii?oecaoeee, iniiaiua n?aaenoaa i?eieiatho
o/anoea a eaaeaeii i?iecaiaenoaaiiii oeeeea . *anoue aii?oecaoeeiiiuo
io/eneaiee inoa?ony a ?anii?yaeaiee i?aaei?eyoee ia eaieoaeueiue ?aiiio
iniiaiuo oiiaeia e a oiiae ?acaeoey i?iecaiaenoaa , a ae?oaay
ia?aaea?ony a No?ieaaie aeey oeiaine?iaaiey iiaiai eaieoaeueiiai
no?ieoaeuenoaa .

Aiaiai?ioiua aeoeau – yoi /anoue n?aaenoa , eioi?ua ia
o/anoaotho a iai?ioa . Yoi , ai – ia?auo , ioaea/?iiua n?aaenoaa ,
eioi?ua i?aaenoaaeytho niaie aianaiiua i?aaei?eyoeai a athaeaeao
io/eneaiey io i?eaueae , aciinu io i?eaueae a Ainaaie , io/eneaiey
auoanoiyuei i?aaiecaoeeyi , e , ai – aoi?uo , oauoee i?aaei?eyoey ( anee
iie eiathony ) , eioi?ua i?aaenoaaeytho niaie aacaica?aoioth iioa?th
i?ai?eyoeai /anoe naieo n?aaenoa .

A . Ii?ie?oaiua iai?ioiua n?aaenoaa .

Iiae ii?ie?oaiuie n?aaenoaaie a aaeaina iiieiathony
?acee/iua oiaa?ii – iaoa?eaeueiua oeaiiinoe , ii eioi?ui
ainoaea?noaaiiui ieaiii onoaiaaeeaaaony ieaiiaia caaeaiea – ii?iaoea ,
eae i?aaeei , iaania/aiiia nianoaaiiuie iai?ioiuie n?aaenoaaie . A
ninoaa yoie a?oiiu aoiaeyo neaaeothuea noaouee : nu?uea e iniiaiua
iaoa?eaeu ; iieoiiua iieooaa?eeaou ; aniiiiaaoaeueiua iaoa?eaeu ;
iaoa?eaeu ; oiieeai ; oa?a ; caianiua /anoe aeey oaeoueo ?aiiioia ;
iaeioeaiiua e auno?ieciaoeaathueany i?aaeiaou ( eino?oiaiou e
i?eniiniaeaiey , oicyenoaaiiue eiaaioa?ue , niaoeiaeaaeaea ) ;
iacaaa?oaiiia i?iecaiaenoai ; ?anoiaeu aoaeoueo io/aoiuo ia?eiaeia ( ii
inaiaieth ) ; aioiaay i?iaeoeoeey .

A . Aeaiaaeiua n?aaenoaa , ?an/aou e i?i/ea aeoeau .

Ii naiae yeiiiie/aneie i?e?iaea ioaeaeueiua noaouee yoie
a?oiiu cia/eoaeueii ?acee/athony e iiaoo auoue ?acaeaeaiu ia /aou?a
?acaeaea : aeaiaaeiua n?aaenoaa ( a eanna , ia ?an/aoiii n/aoa a
Ainaaiea , aee?aaeeoeau , i?i/ea aeaiaaeiua n?aaenoaa ) ; ?an/aou ,
naycaiiua n ?aaeecaoeeae i?iaeoeoeee ; ?aciua ae?oaea ?an/aou ( n
iiaeio/aoiuie eeoeaie , iieoiaoaeyie , iinoaaueeaie , ?an/aou n
athaeaeaoii ) ; n?aaenoaa a eaieoaeueiii ?aiiioa .

A . N?aaenoaa e cao?aou ia eaieoaeueiia no?ieoaeuenoai (
caeii/aiiua eaieoaeueiua ?aaiou e i?eia?aoaiey , iacaeii/aiiua aeiaeaiey
a eaieoaeueiua ?aaiou , iai?oaeiaaiea , no?ieoaeueiua iaoa?eaeu e ae? .
)

Aeey iaania/aiey ieaiiia?iie e ?eoie/iie ?aaiou iauaaeeiaieyi
( i?aaei?eyoeyi ) iaiaoiaeeii eiaoue ii?aaeaeaiiia eiee/anoai iai?ioiuo
n?aaenoa .

?AN*AO II?IAOEAA IAI?IOIUO N?AAeNOA .

?an/ao ii?iaoeaa iai?ioiuo n?aaenoa i?ieaiaeeony , eae i?aaeei ,
iaoiaeii i?yiiai n/aoa ia iniiaa iieacaoaeae i?ieaiaenoaaiiie i?ia?aiiu
ia ieaie?oaiue ia?eiae , iauaia i?iecaiaenoaa e ?aaeecaoeee ,
iiiaieeaoo?u , ia?eiaee/iinoe iinoaaie . aeeeoaeueiinoe
i?ieaiaenoaaiiiai oeeeea .

?an/ao iiaeao i?iecaiaeeony e aiaeeoe/aneei iaoiaeii , enoiaey
ec ioiiioaiey iaaeaeo oaiiaie ?inoa iauaia i?iecaiaenoaa e ?acia?a
ii?ie?oaiuo iai?ioiuo n?aaenoa a i?aaeoanoaothuai ia?eiaea .

Ii?iaoea – yoi ieieiaeueiue ieaiiaue ?acia? iai?ioiuo n?aaenoa
, iinoiyiii iaiaoiaeeiue iauaaeeiaieth ( i?aaei?eyoeth ) aeey
ii?iaeueiie ?aaiou . Ii?iaoea ( iio?aaiinoue ) iai?ioiuo n?aaenoa ia
iaoa?eaeu a aeaiaaeiii au?aaeaiee I ii?aaeaeyaony ii oi?ioea

I = ?Ae ,

aaea ? – iaeiiaeiaaiue ?anoiae iaoa?eaeia ii niaoa cao?ao ia
i?ieaiaenoai , ?oa . ; Ae – ii?ia iai?ioiuo n?aaenoa a aeiyo
caiana .

?an/ao ii?iaoeaa iai?ioiuo n?aaenoa a iacaaa?oaiiii
i?iecaiaenoaa I i. n ii?aaeaeyaony ii oi?ioea

I i.n = NIE i.c / Ae + C ?
,

aaea N – i?iecaiaenoaaiiay naaanoieiinoue oiaa?iie i?iaeoeoeee
ii niaoa cao?ao ia ieaie?oaiue ia?eiae ; I – aeeeoaeueiinoue
i?iecaiaenoaaiiiai oeeeea , en/eneaiiay ii a?aoeeo i?ieaiaenoaa ; E
i.c – eiyooeoeeaio ia?anoaiey cao?ao ( ioiioaiea naaanoieiinoe
iacaaa?oaiiiai i?ecaiaenoaa e ieaiiaie naaanoieiinoe ecaeaeey ) ; Ae
– eiee/anoai aeiae a ieaie?oaiii ia?eiaea ; C ? – noieiinoue
?aca?aiiai caiana iacaaa?oaiiiai i?iecaiaenoaa .

IANNEA AAEAINA eae iniiaiie enoi/iee eioi?iaoeee aeey aiaeeca
oeiainiaiai ninioiyiey i?aaei?eyoey .

A . Enoi/ieee nianoaaiiuo e i?e?aaiaiiuo e iei n?aaenoa .

E enoi/ieeai nianoaaiiuo n?aaenoa ioiinyony : onoaaiie oiiae
( ii?aaeaeaiiay noiia iniiaiuo e iai?ioiuo n?aaenoa , iaiaoiaeeiay aeey
ii?iaeueiie aeayoaeueiinoe i?aaei?eyoey ) , athaeaeaoiia oeiaine?iaaiea
a iai?ioiua n?aaenoaa e ainoaea?noaaiiay aeioaoeey , aeieain?i/iia
e?aaeeoiaaiea , i?eaueue , caaeieaeaiiinoue e?aaeeoi?ai , nioeeaeueiia
no?aoiaaiea ii io/eneaieyi .

A . E?aaeeou aaiea iiae ii?ie?oaiua oiaa?ii – iaoa?eaeueiua
oeaiiinoe .

Aaieianeia e?aaeeoiaaiea caeeth/aaony a oii , /oi
ainoaea?noaaiiue aaie nnoaeaao ia ii?aaeae?iiue n?ie i?iiuoeaiiua
i?aaei?eyoey aeaiaaeiuie n?aaenoaaie . E?aaeeo yaeyaony e?aoein?i/iui ,
no?iaioeaeaaui e aica?aoiui . Nnoaeu auaeathony iiae nu?ue? e iaoa?eaeu
, oiieeai , iacaaa?oaiiia i?iecaiaenoai , iieooaa?eeaou e aioiaua
ecaeaeey .

A . ?aciua e?aaeeou aaiea , ?an/aou e i?i/ea ianneau .

Yoa a?oiia ninoieo ec neaaeothueo noaoae : e?aoein?i/iua
e?aaeeoiaaiey Ainaaiea ( nnoaeu iiae ?an/aoiua aeieoiaiou a iooe ,
nnoaeu ia a?aiaiiia iiiieiaiea iai?ioiuo n?aaenoa , nnoaeu Ainaaiea ,
iaiiea/aiiua a n?ie ) , ?an/aou n iinoaaueeaie e iieoiaoaeyie , aaainu ,
iieo/aiiua io nauoiauo i?aaiecaoeee , ?an/aou n athaeaeaoii ii iaeiao n
iai?ioa , ii io/eneaieyi io i?eauee , aii?oecaoeeiiiue oiiae ,
iiaeeaaeauee aciino a No?ieaaie , n?aaenoaa aeey eaieoaeueiiai ?aiiioa e
ae?.

A . Enoi/ieee n?aaenoa aeey eaieoaeueiiai no?ieoaeuenoaa .

Yoa a?oiia ninoieo ec neaaeothueo iniiaiuo /anoae :
oeiaine?iaaiea eaieoaeueiuo aeiaeaiee /a?ac No?ieaaie , oeiaine?iaaiea
aiaieaiiauo eaieoaeueiuo ?aaio , iinoaaueee ii aeoeaioiaaiiui
(niaeaniaaiiui ) ieao?aeiui o?aaiaaieyi , iiae?yae/eee ca auiieiaiiua
?aaiou .

Oaeiai niaea?aeaiea aaeaina , io?aaeathuaai oeiainiaia iieiaeaiea
iauaaeeiaiey ( i?aaei?eyoey ).

4 . Aiaeec yooaeoeaiinoe eniieueciaaiey iai?ioiuo n?aaenoa .

Iniai neaaeoao inoaiiaeoueny ia yooaeoeaiinoe eniieueciaaiey
iai?ioiuo n?aaenoa , oae eae ?aoeeiiaeueiia eniieueciaaiea iai?ioiuo
n?aaenoa aeeyao ia iniiaiua iieacaoaee oicyenoaaiiie aeayoaeueiinoe
i?iiuoeaiiiai i?aaei?eyoey : ia ?ino iau?ia i?iecaiaenoaa , nieaeaiea
naaanoieiinoe i?iaeoeoeee , iiauoaiea ?aioaaaeueiinoe i?aaei?eyoey .
Aiaeec yooaeoeaiinoe eniieueciaaiey iai?ioiuo n?aaenoa aeieaeai iiii/ue
auyaeoue aeiiieieoaeueiua ?aca?au e niinianoaiaaoue oeo/oaieth iniiaiuo
yeiiiie/aneeo iieacaoaeae ?aaiou i?aaei?eyoey .

Aeaaiaeoeie neioaoe/aneeie iieacaoaeyie
eniieueciaaiey iai?ioiuo n?aaenoa yaeythony neaaeothuea : noiia i?eauee
iieo/aaiay ia 1 ?oa . iai?ioiuo n?aaenoa ; eiee/anoai i?iaeoeoeee
iieo/aaiie ia 1 ?oa . iai?ioiuo n?aaenoa ; nei?inoue iai?a/eaaaiinoe
iai?ioiuo n?aaenoa (oaaeeoea 2) .

?an/ao iieacaoaeae eniieueciaaiey iai?ioiuo n?aaenoa (
oeeo?u oneiaiua )

————————————————————————
—————————-

oaeoe/anee Ca io/aoiue aiae

ca i?aaeuaeo ———————————————

Iieacaoaee uee
aiae ( a ii ieaio oaeoe/anee

oeaiao io/ao

iiai aiaea )

————————————————————————
—————————————————

?aaeecaoeey , oun . ?oa . 20
000 20 500 20 600

I?eaueue , oun . ?oa . 3
000 3 150 3 200

Iai?ioiua n?aaenoaa , oun . ?oa . 4 150
4 100 4 320

Noiia i?eauee ia 1 ?oa . iai?io – 0 , 72
0 , 77 0 , 73

iuo n?aaenoa , ?oa .

?aaeecaoeey n 1 ?oa . iai?ioiuo 4 , 85
5 , 0 4 , 76

n?aaenoa , ?oa .

————————————————————————
—————————-

Oeacaiiua iieacaoaee ca io/aoiue aiae ia aiaeece?oaiii
i?aaei?eyoee iieacuaatho , /oi n?aaieoaeueii n i?aaeuaeouei aiaeii
eniieueciaaiea iai?ioiuo n?aaenoa ia i?aaei?eyoee oeo/oeeinue . Iaeiaei
ieaiiaua iieacaoaee ie ii i?eauee , ie ii ?aaeecaoeee i?iaeoeoeee a
?an/aoa ia 1 ?oa . iai?ioiuo n?aaenoa i?aaei?eyoeai ia auiieiaiu .

Cia/eo , caaea/a caeeth/aaony a oii , /oiau ecuneaoue iooe aeaeueiaeoaai
oeoooaiey eniieueciaaiey iai?ioiuo n?aaenoa.

Onei?aiea iai?a/aaaaiinoe iai?ioiuo n?aaenoa caaeneo io
a?aiaie iaoiaeaeaiey eo ia ?acee/iuo noaaeeyo e?oaiiai?ioa , nie?auaiea
aai aeeeoaeueiinoe . Iii aeinoeaaaony ?inoii auionea e ?aaeecaoeee
i?iaeoeoeee , aieaa iieiui e ?aoeeiiaeueiui eniieueciaaieai
iaoa?eaeueiuo ?ano?nia , nie?auaieai a?aiaie oaoiieiae/aneiai oeeeea. Ia
iai?a/aaaaiinoue aeeyao eniieueciaaiea iiaaeoeo aeinoeaeaiee iao/ii –
oaoie/aneiaii?ia?anna.

===================================================

[ NI?AAEA II IAI?IOIUI AN?AAeNOAAI :

A ioee/aa io iniiaiuo iai?ioiua oiiaeu oeaeeeii iio?aaeythony
a eaaeaeii i?iecaiaenoaaiiii i?ioeanna , iieiinoueth ia?aiinyo naith
noieiinoue ia aioiaue i?iaeoeo e eciaiytho naith iaoo?aeueioth oi?io .

EEANNEOEEAOeEss IAI?IOIUO I?IECAIAeNOAAIIUO OIIAeIA

1 . Iai?ioiua oiiaeu a i?iecaiaenoaaiiuo caianao : a ) nu?ue? ,
iniiaiua iaoa?eaeu ; a ) iieoiiua iieooaa?eeaou ; a ) aniiiiaaoaeueiua
iaoa?eaeu ; a ) oiieeai ; ae ) oa?a e oa?iua iaoa?eaeu ; a ) caianiua
/anoe aeey oaeouaai ?aiiioa ; ae ) iaeioeaiiue e auno?ieciaoeaathueeny
oicyenoaaiiue eiaaioa?ue e eino?oiaio .

2 . Iai?ioiua oiiaeu a i?ioeanna i?iecaiaenoaa : a ) iacaaa?oaiiia
i?iecaiaenoai ; a ) cao?aou ia inaiaiea iiaie ii?iaeoeoeee ; a )
iieooaa?eeaou nianoaaiiiai ecaioiaeaiey .

Nu?ue? – yoi i?aaeiao o?oaea , ia aeiau/o eee i?iecaiaenoai
eioi?uo aue cao?a/ai o?oae . Nu?ueai yaeythony , iai?eia? , ?oaea ,
oeiiie .

Iaoa?eaeu – yoi i?aaeiaou o?oaea , oaea iiaeaa?aaaoeany
i?iiuoeaiiie ia?aaioea , iai?eia? i?ieao iaoaeea . Ec iniiaiuo
iaoa?eaeia ecaioiaeyaony i?iaeoeoeey , iie ia?acotho a? iniiaiia
iaoa?eaeueiia niaea?aeaiea .

Aniiiiaaoaeueiua iaoa?eaeu auiieiytho iiaeniaioth ?ieue a
i?iecaiaenoaa i?iaeoeoeee , oioy aac eo o/anoey i?ioeann i?iecaiaenoaa
ia iiaeao niaa?oaoueny . Iie eeai iaioiaeeiu aeey iiaeaea?aeaiey a
o?aaoaiii ninoiyiee n?aaenoa o?oaea ( niaci/iua ianea , ioeaaeaeathuea
?anoai?u , iaoe?i/iua iaoa?eaeu ) , eeai eniieuecothony a iaeioi?uo
oaoiieiae/aneeo i?ioeannao i?e ia?aaioea i?iaeoeoeee ( ?acee/iua
oeieeaou , nie?ou , oeaee , oethnu , caueoiua aacu , naa?i/iua
yeaeo?iaeu e o . ae . ) .

Iieooaa?eeaou – i?iaeoeou o?oaea , i?ioaaeoea iaeio eee
ianeieueei noaaeee i?iecaiaenoaa , ii o?aaothuea au? aeaeueiaeoae
ia?aaioea eee nai?ee . Iie /anoi iinoaaeythony n ae?oaeo
niaoeeaeece?iaaiiuo i?aaei?eyoee , eioi?ua i?iecaiaeyo eo n iaiueoeie
cao?aoaie .

Oa?a e oa?iua iaoa?eaeu – i?aaenoaaeytho niaie ana aeaeu
oiaeiaee e iaoa?eaeu , iaiaoiaeeiua aeey eo ecaioiaeaiey .

A i?aeoeea ieaie?iaaiey e o/aoa e iai?ioiui i?iecaiaenoaaiiui
oiiaeai ioiinyo oaeaea caianiua /anoe aeey oaeouaai ?aiiioa iniiaiuo
oiiaeia , iaeioeaiiue e auno?ieciaoeaathueeny eino?oiaio e oicyenoaaiiue
eiaaioa?ue ( anee eo noieiinoue iaiueoa 100 ?oa . e iie neoaeao iaiaa
aiaea ) .

Iacaaa?oaiiia i?iecaiaenoai – yoi i?aaeiaou o?oaea ,
iaoiaeyueany a ia?aaioea eee iaeeaeathuea aeaeueiaeoae ia?aaioee e ia
aioaaeoea au? a ninoaa aioiaie i?iaeoeoeee .

Ninoaa , no?oeoo?a e noieiinoue iai?ioiuo oiiaeia ?acee/iuo
iauaaeeiaiee ( i?aaei?eyoee ) ?acee/iu , oae eae iie caaenyo io
oa?aeoa?a e iauaia auioneaaiie i?iaeoeoeee , aeeeoaeueiinoe
i?iecaiaenoaaiiiai oeeeea , noaiaie iaoaiecaoeee e aaoiiaoecaoeee
i?iecaiaenoaa . A iaoeiino?iaiee aieaa 50 i?ioeaoia anao iai?ioiuo
oiiaeia ninoiaeytho i?iecaiaenoaaiiua caianu .

Iauaaeeiaiea ( i?aaei?eyoea ) ia oieueei i?iecaiaeeo
i?iaeoeoeeth , ii e caieiaaony a? ?aaeecaoeeae , iiyoiio e?iia iai?ioiuo
i?iecaiaenoaaiiuo oiiaeia iii ?aniieaaaao au? oiiaeaie ia?auaiey . E
oiiaeai ia?auaiey oiiinyony aioiaay i?iaeoeoeey ia neeaaea i?aaei?eyoey
, aeaiaaeiua n?aaenoaa a eanna e ia ?an/aoiii n/aoa a Ainaaiea , a
oaeaea a iacaeii/aiiuo ?an/aoao ca ioa?oaeaiioth i?iaeoeoeeth .

Noiia iai?ioiuo i?iecaiaenoaaiiuo oiiaeia e oiiaeia
ia?auaiey a aeaiaaeiii au?aaeaiee ninoaaeyao iai?ioiua n?aaenoaa
iauaaeeiaiey ( i?aaei?eyoey ).

Iauee ?acia? ( ii?iaoea ) iai?ioiuo n?aaenoa
onoaiaaeeaaaony auoanoiyuei i?aaiii ii ?an/aoai naiiai iauaaeeiaiey (
i?aaei?eyoey ) a caaeneiinoe io i?iecaiaenoaaiiiai ieaia e iiaeao auoue
eciai?i a oa/aiea iaeiiai aiaea eeoue i?e eciaiaiee ieaia . Eceeoiea
iai?ioiua n?aaenoaa ( naa?o ii?iaoeaa ) iiaoo auoue ecuyou o
iauaaeeiaiey ( i?aaei?eyoey ) auoanoiyuae i?aaiecaoeeae oieueei a
ii?yaeea ia?a?ani?aaeaeaiey ii aiaeiaiio io/?oo eee i?e eciaiaiee
ii?iaoeaa iai?ioiuo n?aaenoa a nayce n eciaiaieai i?iecaiaenoaaiiiai
ieaia . Cae?aieaiiua ca iauaaeeiaieai ( i?aaei?eyoeai ) iai?ioiua
n?aaenoaa a i?aaeaeao ii?iaoeaa ia iiaoo auoue ecuyou o caaiaea
auoanoiyuae i?aaiecaoeeae .

Ioee/eoaeueiie iniaaiiinoueth iai?ioiuo n?aaenoa iauaaeeiaiey (
i?aaei?eyoey ) yaeyaony oi /oi iie iaiytho naith iaoo?aeueioth oi?io ,
ia?aoiaeyo ec noa?u i?iecaiaenoaa a noa?o ia?auaiey e ia?aoii . Yoe
iai?a?uaiua eciaiaiey oi?iu iacuaathony e?oaiiai?ioii iai?ioiuo n?aaenoa
.

I?ioeann eo ia?auaiey iiaeao auoue au?aaeai oae :

Ae 1 —> I —> I —> A —> Ae 2

aaea Ae 1 —> I – ia aeaiueae eoieai iaoa?eae ; I —> I
– ec iaoa?eaea naeaeai iieooaa?eeao ; I —> A – ec iieooaa?eeaoa
ecaioiaeaiia i?iaeoeoeey ; A —> Ae 2 – i?iaeoeoeey ?aaeeciaaia ,
iieo/aiiu iiaua aeaiueae .

Aeey iaania/aiey aania?aaieiinoe ?aaiou iauaaeeiaiey (
i?aaei?eyoey ) iaiaoiaeeii , /oiau iai?ioiua n?aaenoaa anaaaea
iaoiaeeeenue iaeiia?aiaiii ai anao oi?iao e noa?ao .

Eaaeaeia i?iiuoeaiiia iauaaeeiaiea ( i?aaei?eyoea ) aeieaeii
oeo/oaoue eniieueciaaiea iai?ioiuo n?aaenoa . Aeey ioeaiee
eniieueciaaiey iai?ioiuo n?aaenoa i?eiaiythony aeaa iieacaoaey :

1 ) aeeeoaeueiinoue iaeiiai iai?ioa a aeiyo

I = O 1 + O 2 + O 3 ,

aaea O 1 – oeeee caaioiaeoaeueiue ( i?eia?aoaiea e aeinoaaea
iaoa?eaeia . oiieeaa e o . ae . ) ; O 2 – oeeee ecaioiaeaiey ; O 3 –
oeeee ?aaeecaoeee i?iaeoeoeee ;

2 ) eiee/anoai iai?ioia a oa/aiea ieaie?oaiiai ia?eiaea .
eee eiyooeoeeaio iai?a/eaaaiinoe , eioi?ue oa?aeoa?ecoao auione
i?iaeoeoeee ia 1 ?oa . iai?ioiuo n?aaenoa :

E ia . = O / I

aaea O – aeeeoaeueiinoue ieaiiaiai ia?eiaea , aei .

*ai iaiueoa aeeeoaeueiinoue iaeiiai iai?ioa , oai aieueoa
iai?ioia niaa?oao iai?ioiua n?aaenoaa . I?e onei?aiee iai?a/eaaaiinoe
iai?ioiuo n?aaenoa nieaeaaony iio?aaiinoue a ieo , nicaea?ony ?aca?a
aeey oaaee/aiey auionea i?iaeoeoeee .

Aeey onei?aiey iai?a/eaaaiinoe iai?ioiuo n?aaenoa iaiaoiaeeii
oiaiueoaoue a?aiy eo i?aauaaiey e a noa?a i?iecaiaenoaa , e a noa?a
ia?auaiey . Aeey yoiai iaaei : nie?auaoue a?aiy ia?aaioee e nai?ee
ecaeaeee ioo?i iaoaiecaoeee e aaoiiaoecaoeee i?iecaiaenoaaiiiai
i?ioeanna ; oeo/oaoue eniieueciaaiea iiaie oaoieee ; onei?youe eiio?ieue
e o?ainii?oe?iaeo i?iaeoeoeee a ia?eiae a? ia?aaioee ; nie?auaoue caianu
iaoa?eaeia , oiieeaa , oa?u , iacaaa?oaiiiai i?iecaiaenoaa aei
onoaiiaeaiiiai ii?iaoeaa ; iaania/eaaoue ?eoie/ioth ?aaioo anao
o/anoeia i?iecaiaenoaa e oeaoia i?aaei?eyoey , naiaa?aiaiioth aeinoaaeo
iaoa?eaeia ia i?aaei?eyoea e ?aai/ea ianoa ; onei?youe ioa?oceo aioiaie
i?iaeoeoeee ; naiaa?aiaiii e auno?i i?iecaiaeeoue ?an/aou n
iio?aaeoaeyie ; iiauoaoue ea/anoai i?iaeoeoeee , ia aeiioneaoue aica?aoa
aioiaie i?iaeoeoeee io iio?aaeoaey e ae? .

I ? E I A * A I E ss.

NEIAA?Ue ENIIEUeCOAIUO OA?IEIIA .

Aaeainiaay i?eaueue – iauay noiia i?eauee i?aaei?eyoey ii anai aeaeai
i?iecaiaenoaaiiie e iai?iecaiaenoaaiiie aeayoaeueiinoe , io?aaeaaiay a
aai aaeaina .

*anoue oicyenoaaiiuo n?aaenoa i?aaei?eyoey , ninioiyuay ec i?aaeiaoia
o?oaea ( iaoa?eaeia , oi?eeaa , iieooaa?eeaoia ) e n?aaenoa o?oaea (
caeaiee , nii?oaeaiee , iai?oaeiaaiey ) iaoiaeyony a noa?a i?iecaiaenoaa
. Ae?oaay /anoue oicyenoaaiiuo n?aaenoa iaoiaeeony a ia?auaiee . Yoi
aioiaay i?iaeoeoeey , ioa?oaeaiiay iieoiaoaeyi , aeaiueae ia ?an/aoiii
n/aoa e a eanna , n?aaenoaa a ?an/aoao .

*anoue oicyenoaaiiuo n?aaenoa iaoiaeeony a iai?iecaiaenoaaiiie noa?a :
aeeeua caeaiey , aeaoneea naaeu , oeieu , iieeeeeiieee e o . ae .

Oicyenoaaiiua n?aaenoaa a naith i/a?aaeue aeaeyony ia iniiaiua ,
iai?ioiua , e ioaea/aiiua .

Iniiaiua n?aaenoaa – n?aaenoaa eioi?ua o/anoaotho a i?ioeanna
i?iecaiaenoaa iiiaie?aoii . Yoi caeaiey , nii?oaeaiey , iaoeiu ,
iai?oaeiaaiea e o . ae .

Iai?ioiua n?aaenoaa – eniieuecothony a oa/aiee iaeiiai
i?iecaiaenoaaiiiai oeeeea . Yoi iaoa?eaeu , oiieeai , iieooaa?eeaou .

Ioaea/aiiuie n?aaenoaaie – iacuaatho ieaoaaee ec i?eauee a athaeaeao ,
ia ia?aciaaiea ?aca?aiiai e niaoeeaeueiuo oiiaeia e o . ae .

Oicyenoaaiiua n?aaenoaa eiatho ii?aaeae?iiua enoi/ieee : nianoaaiiua e
ca?iiua .

Nianoaaiiuie enoi/ieeaie – yaeythony onoaaiue eaieoae , i?eaueue .

Ca?iiuie – nnoaeu e e?aaeeou aaieia , caeiu , e?aaeeoi?neay
caaeieaeaiiinoue .

Onoaaiue eaieoae – ieieiaeueiay noiia iniiaiiai eaieoaea A . I . ,
onoaiiaeaiiay a o/?aaeeoaeueneii aeiaiai?a . Onoaaiue eaieoae – iniiaiie
enoi/iee nianoaaiiuo n?aaenoa , ec eioi?uo oi?ie?othony iniiaiua e
iai?ioiua n?aaenoaa .

Ia?acoaony ioo?i ?ani?aaeaeaiey aeoeee iaaeaeo o/?aaeeoaeyie ( A . I .
cae?uoiai oeia ) eee i?iaaaeaieai ioaee/iie iiaeienee ia aeoeee ( A . I
. ioe?uoiai oeia ) .

Ieieiaeueiay noiia onoaaiiai eaieoaea , iaiaoiaeeiay aeey ?aaeno?aoeee A
. I . a ?innee , aeieaeia ninoiaeyoue : aeey A . I . cae?uoiai oeia – ia
iaiaa 10 oun . ?oa . , aeey A . I . ioe?uoiai oeia – ia iaiaa 100 oun .
?oa .

?aca?aiue oiiae – /anoue nianoaaiiuo n?aaenoa i?aaei?eyoey , oi?ie?oaiay
ca n/ao io/eneaiee io i?eauee e eniieuecoaiay aeey ?an/aoa n
e?aaeeoi?aie , iie?uoey iai?aaeaeaeaiiuo oauoeia , iiiieiaiey onoaaiiai
eaieoaea e ae? . Ii?yaeie oi?ie?iaaiey e eniieueciaaiey ?aca?aiiai
oiiaea ii?aaeaeyaony onoaaii .

A A . I . ?acia? oaeiai oiiaea ia iiaeao auoue iaiaa 10 eee aieaa 25
i?ioeaioia io onoaaiiai oiiaea .

Iaiaoa?eaeueiua aeoeau – coi oneiaiay noieiinoue iauaeoia i?iiuoeaiiie e
eioaeaeooaeueiie nianoaaiiinoe , a oaeaea i?aaa iieueciaaiey caie?e ,
aiaeie e ae?oaeie i?e?iaeiuie ?anno?naie . Ia?aiinyo naith
ia?aiia/aeueioth noieiinoue ia ecaea?aeee i?iecaiaenoaa eee ia?auaiey ii
onoaiiaeaiiui ii?iai .

Eo iniaaiiinoue caeeth/aaony a oii , /oi iie ia eiatho iaoo?aeueii –
aauanoaaiiie oi?iu , niioaaonoaothuae eo niaea?aeaieth , e
eniieuecothony a oa/aiee aeeeoaeueiiai a?aiaie .

E iauaeoai iaiaoa?eaeueiuo aeoeaia ioiinyony : i?aaa ia ecia?aoaiey ,
i?aaa ia i?iiuoeaiiua ia?acoeu , oiaa?iua ciaee , i?aaa ia “ iio – oao “
( oaoie/aneee iiuo , nae?aou i?ieciaaenoaa ) , aaoi?neea i?aaa , i?aaa
iieueciaaiey i?e?iaeiuie ?anno?naie , ianoa ia oiaa?ii – nu?ueaauo e
oiiaeiauo ae?aeao , oeaia oe?iu ( ?aiooaoeey , aeaeiaua nayce , ia?oia?u
) , i?aaiecaoeeiiiua ?anoiaeu , naycaiiua n nicaeaieai i?aaei?eyoey (
?ac?aaioea o/?aaeeoaeueneeo aeieoiaioia e oaoieei – yeiiiie/aneeo
iainiiaaiee , ieaoa ca eiinoeueoaoeee a niaoeeaeece?iaaiiuo
i?aaiecaoeeyo , ?aaeno?aoeeiiiua nai?u , ?aeeaiiua ?anoiaeu , cao?aou ia
iiaeaioiaeo eaae?ia e o . ae . ) Iniaaiiinoue iineaaeiaai aeaea
iaiaoa?eaeueiuo aeoeaia caeeth/aaony a oii , /oi a o/?aaeeoaeueiuo
aeieoiaioao i?aaei?eyoey yoe ?anoiaeu aeieaeiu auoue caoeene?iaaiiu a
ii?aaeaeaiiie noiia , eae aeeaae o/anoieea .

Ioeaieaathony iaiaoa?eaeueiua aeoeau a noiia anao oaeoe/aneeo cao?ao ia
i?eia?aoaiea e i?eaaaeaiea a ninoiyiea aioiaiinoe e iieueciaaieth .

Aaeaiany/ii ii iaiaoa?eaeueiui aeoeaai ia/eneyaony eci?n ii ii?iai ,
?ann/eoaiiui enoiaey ec ia?aiia/aeueiie noieiinoe e n?iaa iieaciiai
eniieueciaaiey . Anee ii ia ecaanoai , oi iiaeii enoiaeeoue ec
aeanyoeeaoiaai n?iea .

Noieiinoue e n?ie iieaciiai eniieueciaaiey iaiaoa?eaeueiuo aeoeaia ,
eioi?ua yaeythony aeeaaeii /?aaeeoaey a onoaaiue oiiae , aeieaeiu auoue
caoeene?iaaiiu a o/?aaeeoaeueneeo aeieoiaioao .

Eciin iaiaoa?eaeueiuo aeoeaia aeeth/aaony a naaanoieiinoue i?iaeoeoeee
i?aaei?eyoey ( ?aaio , oneoa ) a aeaea aii?oecaoeeiiiuo io/eneaiee .

Iaiaoa?eaeueiua aeoeau o/eouaathony ia aeoeaiii n/aoa 04 , a eo eciin ia
ianneaiii n/aoa 05 .

Aeoeey – oaeinoiaa?yao aianaiea n?aaenoa eo aeaaeaeueoeaie ia oeaee
?acaeoey i?aaei?eyoey , e aeatho ei i?aai ia iieo/aiea i?eauee a aeaea
aeeaeaeaiaea .

Aeoeee auaatho i?inoua e i?eaaeaae?iaaiiua – yoi aeoeee eioi?ua aeatho
i?aai aeoeeiia?ai anaaaea iieo/aoue ii iei aeeaeaeaiaeu , ii ioieiatho
i?aai o/anoey a nia?aiee aeoeeiia?ia .

Iaeeaaoeey-oaeaea oaeinoiaa?yao aianaiea n?aaenoa eo aeaaeaeueoeaie e
aeatho i?aai iieo/aoue oeene?iaaiiue i?ioeaio .

Ii?yaeie auieaou aeeaeaeaiaeia ii aeoeeyi , e i?ioeaioia ii iaeeaaoeeyi
: anee oeiainiaua aiciiaeiinoe i?aaei?eyoey ia iicaieytho auieaoeoue
iaeiia?aiaiii aeaaeaeaiaeu e i?ioeaiou , oi i?aeiouanoaa ia iieo/aiea
aeaiaa eiatho aeaaeaeueoeu iaeeaaoeee ( a yoii caeeth/aaony ioee/ea
aeoeee io iaeeaaoeee ) .

Aeoeaiua n/aoa – yoi n/aoa , ia eioi?uo aaae?ony o/?o n?aaenoa
i?aaei?eyoey .

Ianneaiua n/aoa – ia ianneaiuo n/aoao o/eouaathony enoi/ieee yoeo
n?aaenoa .

A aeoeaiuo n/aoao iinooieaiea n?aaenoa ia i?aaei?eyoea io?aaeaaony ii
aeaaaoo , a auauoea – ii e?aaeeoo .

A ianneaiuo n/aoao , iaiai?io , oaaee/aiea enoi/ieea n?aaenoa ( eee
caaeieaeaiiinoue ca iieo/aiiua oicyenoaaiiua n?aaenoaa ) io?aaeaaony ii
e?aaeeoo , a oiaiueoaiea ii aeaaaoo .

I?aaeaea /ai io?aaeaoue oicyenoaaiiua iia?aoeee ia n/aoao , eo
iaiaoiaeeii ioe?uoue . Aeey yoiai ia n/aoao a aeaaao e e?aaeeo
caienuaatho ia/aeueiua inoaoee ec aaeaina . Ia aeoeaiuo n/aoao
ia/aeueiue inoaoie ( naeueaei ia/aeueiia ) caienuaaaony a aeaaao , a a
ianneaiuo – a e?aaeeo .

Ao/?oa ano?a/athony e Aeoeaii – ianneaiua n/aoa . A eo aeaaaoiaie /anoe
o/eouaaaony oaaee/aiea aeaaeoi?neie caaeieaeaiinoe e oiaiueoaiea
e?aaeeoi?neie e iaiai?io .

A aeoeaii – ianneaiuo n/aoao inoaoie iiaeao auoue eae ii aeaaaoo , oae
e ii e?aaeeoo .

E?aaeeoi?neay caaeieaeaiinoue – aeaiaaeiua n?aaenoaa , a?aiaiii
i?eaea/aiiua i?aaei?eyoeai a ii?yaeea e?aaeeoa ( nnoaea a aeaiaaeiie eee
oiaa?iie oi?ia ia oneiaeyo aica?aoiinoe , n?i/iinoe e ieaoiinoe ) e
iiaeeaaeauea aica?aoo niioaaonoaothuei th?eaee/aneei e oece/aneei eeoeai
.

Aeaaeoi?neay caaeieaeaiiinoue – caaeieaeaiiinoue oece/aneiai eee
th?eaee/aneiai eeoea , aeaiaaeiay eee eiouanoaaiiay , noauaeoo
ia?aaeaaoaio a aeiea ( e?aaeeo ) aeaiaaeiua n?aaenoaa , iaoa?eaeueiua
oeaiiinoe eee i?aaeinoaaeaoaio ion?i/eo ieaoaaea ca oiaa?u ( ?aaiou ,
oneoae ) .

Aeeaeaeaiae – /anoue i?eauee A . I. ?ani?aaeaeyaiay aaeaaiaeii iaaeaeo
aeoeeiia?aie a aeaea aeioiaea ia i?eiaaeeaaeauea ei aeoeee . Auieaoa
aeeaeaeaiaea inouanoaeyaony ec i?eauee inoathuaeny a ?anii?yaeaiee A . I
. iinea ia?a/eneaiey iaeiaia , auieaou i?ioeaioia ii iaeeaaoeeyi
auiouaiiui eiiiaieae e eo iiaaoaiey , iiiieiaiey ?aca?aiiai oiiaea ,
auaeaeaiea n?aaenoa ia ?anoe?aiea i?iecaiaenoaa e o.ae. Ii
i?eaaeaae?iaaiiui aeoeeyi aeeaeaeaiae auiea/eaaaony a ia?aoth i/a?aaeue
, oae eae a yoii neo/aa aai ?acia? ca?aiaa caoeene?iaai a aeaea oa??aeie
aaee/eiu io iiieiaeueiie oeaiu aeoeee .

E N I I E Ue C O A I A ss

E E O A ? A O O ? A .

“NAIIO*EOAEUe II AOOAAEOA?NEIIO O*?OO”

I . E . Iaeaeueneay

A . TH . Aeaienia

“ YEIIIIEEA , I?AAIECAOeEss E IEAIE?I

AAIEA I?IECAIAeNOAA “

O . O . Aaeaaaa

A . I . Ei?inoae?aa

A . Ae . ?aaeiiae/ue

A . A . O?ooeeee

“ NEIAA?Ue AeAEIAIAI *EIAAEA “

?aaeaeoi? : O . I . A?oiaa

Iiae iao/iie ?aaeaeoeeae : I. A . AEoaaa

AEo?iae “ AOOAAEOA?NEEE O*?O “

A . A . Oaiae?oaa

“ AIAEEC OICssEOAAIIIE AeAssOAEUeIINOE

EIIIA?AOEAIA “

I . A . Eoae?yaoeaa

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