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Финансовый контроль в период перехода к рынку

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Aeiiaoeeee einoeooo yeiiiieee

e oicyenoaaiiiai i?aaa

Eaoaae?a Aaieianeiai aeaea, oeiainia e oeiainiaiai i?aaa

EO?NIAAss ?AAIOA

ii aeenoeeieeia “Oeiainu”

ia oaio “Oeiainiaue eiio?ieue a oneiaeyo ia?aoiaea e ?uieo”

Nooaeaioee Eeoa?aoe A.TH.

Niaoeeaeueiinoue “Oeiainu e e?aaeeo”

Eo?n III naiano? 6 a?oiia OI-1

Aeiiouaia (Ia aeiiouaia) e caueoa “__”_________1998 a.

I?aiiaeaaaoaeue __________

(Iiaeienue)

Caueuaia n ioeaieie _____________”__”________1998 a.

I?aiiaeaaaoaeue __________

(Iiaeienue)

Aeiiaoee-1998a.

Niaea?aeaiea

Aaaaeaiea
3

Aeaaa 1.Oeiainiaue eiio?ieue eae yeiiiie/aneay eaoaai?ey
4

1.1.Nouiinoue oeiainiaiai eiio?iey 4 1.2.Noa?u oeiainiaiai
eiio?iey 5

1.3.Eeanneoeeaoeey oeiainiaiai eiio?iey 6

Aeaaa 2.Noauaeou oeiainiaiai eiio?iey: i?aaiecaoeee e i?aaiu aeanoe, eo
oa?aeoa?enoeee 7

2.1.Aeaeu oeiainiauo i?aaiia 7

2.2.Ai?iaeneie oeiainiaue ioaeae Oe?aeiu 8

2.2.1.Ooieoeeiiaeueiay oa?aeoa?enoeea ai?iaeneiai oeiainiaiai
ioaeaea Oe?aeiu 8

2.2.2.Ooaoiia ?anienaiea ?aaioieeia ai?iaeneiai oeiainiaiai ioaeaea
11

2.3.Eiio?ieueii-?aaeceiiiay neoaeaa 12

Aeaaa 3.Noaiiaeaiea e ?acaeoea aoaeeoi?neiai eiio?iey. 13

3.1.I?aaeiinueee aicieeiiaaiey aoaeeoi?neeo oneoa. 13

3.2.Aeaeu, oeaee e caaea/e aoaeeoa. 14

3.3. Aoaeeoi?neee ?ene. 15

3.4. I?aaiecaoeey i?ioeanna aoaeeoi?neie i?iaa?ee. 17

3.5.Io/aou aoaeeoi?ia i?e i?iaa?ea oeiainiaie io/aoiinoe. 18

3.5.1.Ianoiyoaeuenoaa, i?e eioi?uo eiy iacaaeneiiai aoaeeoi?a

naycaii n oeiainiauie io/aoaie 18

3.5.2.Eiio?ieue ca inouanoaeaieai ?an/aoia e ii?yaeie i?aaeinoaaeaiey
aeaiiuo i ?an/aoao a io/aoiinoe. 18

3.5.3.Iaaaoeaiia iiaeoaa?aeaeaiea
19

Caeeth/aiea 19 Nienie eeoa?aoo?u
21

Aaaaeaiea

Ainoaea?noaaiiue oeiainiaue eiio?ieue – iaiouaieaiay /anoue
ainoaea?noaaiiiai ono?ienoaa, iaeia ec aaaeiaeoeo ooieoeee oi?aaeaiey
no?aiie, iaycaoaeueiia oneiaea ii?iaeueiiai ooieoeeiie?iaaiey
oeiainiai-e?aaeeoiie nenoaiu. Iniiaiay aai oeaeue – eiio?ieue ca
eniieiaieai ainoaea?noaaiiiai athaeaeaoa e aiaathaeaeaoiuo oiiaeia,
i?aaiecaoeeae aeaiaaeiiai ia?auaiey, eniieueciaaieai e?aaeeoiuo
?ano?nia, ninoiyieai ainoaea?noaaiiiai aioo?aiiaai e aiaoiaai aeieaa,
ainoaea?noaaiiuo ?aca?aia, inouanoaeaieth oeiainiauo e iaeiaiauo eueaio.
A no?aiao n nioeeaeueii i?eaioe?iaaiiie yeiiiieeie eae i?ei?eoaoiuie
auaeaeaiu caaea/e eiio?iey ca naiaa?aiaiiui e iieiui iinooieaieai anao
aeaeia ainoaea?noaaiiuo aeioiaeia, eniieueciaaieai e?aaeeoiuo e
i?eaea/aiiuo n?aaenoa ia iie?uoea aeaoeoeeoa ainoaea?noaaiiiai
athaeaeaoa, naiaa?aiaiiui oeiaine?iaaieai cao?ao ia nioeeaeueioth noa?o,
no?oeoo?ie e oeaeaaui iacia/aieai, a oii /enea, ia iieaoo o?oaea,
auieaou iainee, noeiaiaeee e ae?oaeo nioeeaeueiuo auieao.

?acaeoea ?uii/iuo ioiioaiee ia oieueei ia ioiaiyao iaiaoiaeeiinoe
nouanoaiaaiey ainoaea?noaaiiiai oeiainiaiai eiio?iey, a e n oneeaieai
nioeeaeueiie i?eaioaoeee a aeaeueiaeoai oneiaeiyaony, ia
ainoaea?noaaiiua i?aaiu eiaeeony ana aieueoaa eiee/anoai ooieoeee ii
caueoa oeiainiauo i?aa e eioa?ania /eaiia iauanoaa, aaaaeaiea niiniaia
ii i?aaeioa?auaieth e i?aaeoi?aaeaeaieth ceioiio?aaeaiee e e?aae. Ana
oeeaeeeciaaiiua ?acaeoua no?aiu ?ac?aoeee e i?iaeieaeatho iinoiyiii
?ac?aoaoue i?iaeaiu oniaa?oainoaiaaiey nenoaiu eiio?ieueiuo i?aaiia,
niaieoiiinoe eo ooieoeee e iieiiii/ee e iaoiaeia eiio?ieueiie
aeayoaeueiinoe.

?uii/iua ioiioaiey ia Oe?aeia nii?iaiaeaeathony iiyaeaieai i?aaei?eyoee
iiauo oi?i nianoaaiiinoe, niaiie enoi/ieeia oeiainiauo ?ano?nia,
i?eioeeiia oeiaine?iaaiey e e?aaeeoiaaiey, oeaiiia?aciaaiey, aeaiaaeiua
?an/aou, ?acaeaeaiea aeioiaeia, ninoaaa oeiainiai-e?aaeeoiie nenoaiu e
acaeiiioiioaiee iaaeaeo aa /anoyie. A yoeo oneiaeyo iiyaeeinue iiiai
iiauo iai?aaeaiee oeiainiaiai eiio?iey, ionoonoaothueo a ieaiao
eiio?ieueiuo i?aaiao, eioi?ui ia oaeaeyeinue iaaeeaaeauaai aieiaiey i?e
aaeieieno?aoeaiie nenoaia oi?aaeaiey. Noi?ie?iaaeanue aieueoay noa?a
aeayoaeueiinoe aeey oeiainiaiai eiio?iey, /oi o?aaoao ?aoeoaeueiuo
eciaiaiee nouanoaothueo nenoai eiio?ieueiuo i?aaiia.

Eco/aiea ca?oaaaeiiai iiuoa i?aaiecaoeee ainoaea?noaaiiiai oeiainiaiai
eiio?iey e oicyenoaaiiiai eiio?iey a oeaeii iiaeao noaoue i?eia?ii aeey
oe?aeineie yeiiiieea. Eco/aiea eo aeinoeaeaiee e ioeaie aaconeiaii
iiaeao iiii/ue ia iaoai nianoaaiiii iooe e oeeaeeeciaaiiiio ?uieo e
oeiainiaiio i?aaiii?yaeeo.

Aeoeaioe?oy aieiaiea ia iai?aaeaieyo oniaa?oainoaiaaiey nenoaiu
ainoaea?noaaiiiai oeiainiaiai eiio?iey a iaoeeiiaeueiii oicyenoaa
Oe?aeiu ia aeeaeaeooth ia?niaeoeao, iaiaoiaeeii o/anoue, /oi iia:

-yaeyaony niiniaii inouanoaeaieai ia?iaeii aai ee/iuo e yeiiiie/aneeo
i?aa;

-niioaaonoaothuei niiniaii acaeiiaeaenoaotho n eiio?iee?othueie
einoeoooaie i?aaiia ianoiiai naiioi?aaeaiey e noauaeoaie aoaeeoi?neiai
eiio?iey.

Oaeei ia?acii, ?ac?aoaiea i?iaeaiu iiauoaiey yooaeoeaiinoe
ainoaea?noaaiiiai oeiainiaiai eiio?iey neaaeoao inouanoaeyoue n iiceoeee
nenoaiiiai iiaeoiaea, a eiaiii:

oeiainiaue eiio?ieue aeieaeai ?anniao?eaaoueny eae aaaeiaeoee yeaiaio
iauaainoaea?noaaiiiai eiio?iey, eioi?ue a naith i/a?aaeue yaeyaony
neiaeiie nenoaiie iauanoaaiiiai eiio?iey;

a i?ioeanna oniaa?oainoaiaaiey ainoaea?noaaiiiai oeiainiaiai eiio?iey
aeieaeiu o/eouaaoueny i?eioeeiu oaeie no?oeoo?ecaoeee eiio?iey a
iauanoaa, eioi?ay icia/aao iaiaoiaeeiinoue ?acai?a/eaaiey
acaeiiaeaenoaey nenoaiu ainoaea?noaaiiiai oeiainiaiai eiio?iey n
eiio?iee?othueie i?aaiaie ianoiiai naiioi?aaeaiey;

aeiiieiaiea oeiainiaiai eiio?iey, eniieieoaeyie eioi?iai yaeythony
i?aaiu ainoaea?noaaiiie aeanoe e ianoiiai naiioi?aaeaiey, iacaaeneiui
oeiainiaui eiio?ieai, eioi?ue inouanoaeytho aoaeeoi?u e aoaeeoi?neea
oe?iu;

iieo/aiea noai?aeeiaoeee i?e iino?iaiee i?aaiia oeiainiaiai eiio?iey a
no?oeoo?a iauaainoaea?noaaiiuo eiio?ieueiuo einoeoooia.

*oiau aeoaaea iiiyoue nouiinoue oeiainiaiai eiio?iey ia Oe?aeia, iu
?acaa?ai oai?aoe/aneea aniaeou yoie eaoaai?ee.

Aeaaa 1.Oeiainiaue eiio?ieue eae yeiiiie/aneay eaoaai?ey

1.1.Nouiinoue oeiainiaiai eiio?iey

Eiio?ieue ca ninoiyieai yeiiiieee, ?acaeoeai nioeeaeueii-yeiiiie/aneeo
i?ioeannia a iauanoaa yaeyaony aaaeiie noa?ie aeayoaeueiinoe ii
oi?aaeaieth ia?iaeiui oicyenoaii. Iaeiei ec caaiueaa nenoaiu eiio?iey
aunooiaao oeiainiaue eiio?ieue. Aai iacia/aiea caeeth/aaony a
niaeaenoaee oniaoiie ?aaeecaoeee oeiainiaie iieeoeee ainoaea?noaa,
iaania/aiee i?ioeanna oi?ie?iaaiey e yooaeoeaiiai eniieueciaaiey
oeiainiauo ?ano?nia ai anao noa?ao e caaiueyo ia?iaeiiai oicyenoaa.
?ieue oeiainiaiai eiio?iey i?e ia?aoiaea e ?uieo iiiaie?aoii aic?anoaao.

Oaeei ia?acii, oeiainiaue eiio?ieue, n iaeiie noi?iiu, yaeyaony iaeiie
ec caaa?oathueo noaaeee oi?aaeaiey oeiainaie, a n ae?oaie, ii aunooiaao
iaiaoiaeeiui oneiaeai yooaeoeaiinoe oi?aaeaiey eie. Neiaeiinoue
iiieiaiey oeiainiaiai eiio?iey iaoneiaeaia neiaeiinoueth naiie eaoaai?ee
oeiainia. Oae aea eae oeiainu yaeythony iniiaie ethaie noa?u
iauanoaaiiie aeayoaeueiinoe e a oi aea a?aiy io?aaeatho eo
iaoa?eaeueioth ?acoeueoaoeaiinoue, oae e oeiainiaue eiio?ieue yaeyaony
eae au eaeioniaie aoiaaie, ia eioi?ie ?aaeueii i?iyaeyaony aanue
i?ioeann aeaeaeaiey oeiainiauo ?ano?nia, ia/eiay io noaaeee oi?ie?iaaiey
oeiainiauo ?ano?nia, iaiaoiaeeiuo aeey ia/aea inouanoaeaiey
aeayoaeueiinoe a ethaie noa?a, e eii/ay iieo/aieai oeiainiauo
?acoeueoaoia yoie aeayoaeueiinoe.

Iiaeii neacaoue, /oi oeiainiaue eiio?ieue – yoi niaieoiiinoue aeaenoaee
e iia?aoeee ii i?iaa?ea oeiainiauo e naycaiiuo n ieie aii?inia
aeayoaeueiinoe noauaeoia oicyenoaiaaiey e oi?aaeaiey n i?eiaiaieai
niaoeeoe/aneeo oi?i e iaoiaeia aai i?aaiecaoeee.

Aeey inouanoaeaiey oeiainiaiai eiio?iey nicaeathony iniaua eiio?ieueiua
i?aaiu, oeiiieaeoiaaiiua aunieieaaeeoeoee?iaaiiuie niaoeeaeenoaie. Eo
i?aaa, iaycaiiinoe e ioaaonoaaiiinoue no?iai ?aaeaiaioe?iaaiu, a oii
/enea e a caeiiiaeaoaeueiii ii?yaeea.

Oeiainiaue eiio?ieue eae iniaay iaeanoue eiio?iey, naycaiiay n
eniieueciaaieai noieiinoiuo eaoaai?ee, eiaao ii?aaeaeaiioth noa?o
i?eiaiaiey e niioaaonoaothuoth oeaeaaoth iai?aaeaiiinoue. Iauaeoii
oeiainiaiai eiio?iey yaeythony aeaiaaeiua, ?ani?aaeaeeoaeueiua i?ioeannu
i?e oi?ie?iaaiee e eniieueciaaiee oeiainiauo ?ano?nia, a oii /enea a
oi?ia oiiaeia aeaiaaeiuo n?aaenoa, ia anao o?iaiyo e caaiueyo ia?iaeiiai
oicyenoaa.

Iaiin?aaenoaaiiui i?aaeiaoii i?iaa?ie aunooiatho oaeea oeiainiaua
(noieiinoiua) iieacaoaee, eae i?eaueue, aeioiaeu, iaeia ia aeiaaaeaiioth
noieiinoue, ?aioaaaeueiinoue, naaanoieiinoue, ecaea?aeee ia?auaiey,
io/eneaiey ia ?acee/iua oeaee e a oiiaeu. Yoe iieacaoaee eiatho
neioaoe/aneee oa?aeoa?, iiyoiio eiio?ieue ca eo auiieiaieai, aeeiaieeie,
oaiaeaioeeyie ioaaouaaao ana noi?iiu i?iecaiaenoaaiiie, oicyenoaaiiie e
eiiia?/aneie aeayoaeueiinoe iauaaeeiaiee, i?aaei?eyoee, o/?aaeaeaiee, a
oaeaea iaoaieci oeiainiai-e?aaeeoiuo acaeiinaycae.

Noa?ie oeiainiaiai eiio?iey yaeythony i?aeoe/anee ana iia?aoeee,
niaa?oaaiua n eniieueciaaieai aeaiaa, a a iaeioi?uo neo/ayo e aac
ieo (aa?oa?iua naeaeee e o. i.).

Eiio?ieth iiaeeaaeao ia oieueei ieioi ?aaioathuea i?aaei?eyoey e
i?aaiecaoeee, ii e eiathuea ii?iaeueiua ?acoeueoaou aeayoaeueiinoe.

Oeiainiaue eiio?ieue aeeth/aao i?iaa?eo: niaethaeaiey o?aaiaaiee
yeiiiie/aneeo caeiiia, iioeiaeueiinoe i?iii?oeee ?ani?aaeaeaiey e
ia?a?ani?aaeaeaiey noieiinoe aaeiaiai iauanoaaiiiai i?iaeoeoa e
iaoeeiiaeueiiai aeioiaea; ninoaaeaiey e eniieiaiey athaeaeaoa
(athaeaeaoiue eiio?ieue); oeiainiaiai ninoiyiey e yooaeoeaiiai
eniieueciaaiey o?oaeiauo, iaoa?eaeueiuo e oeiainiauo ?ano?nia
i?aaei?eyoee e i?aaiecaoeee, athaeaeaoiuo o/?aaeaeaiee, a oaeaea
iaeiaiaue eiio?ieue; ae?oaea iai?aaeaiey.

Ia?aae oeiainiaui eiio?ieai noiyo neaaeothuea caaea/e: niaeaenoaea
naaeaine?iaaiiinoe iaaeaeo iio?aaiinoueth a oeiainiauo ?ano?nao e
?acia?aie aeaiaaeiuo aeioiaeia e oiiaeia ia?iaeiiai oicyenoaa;
iaania/aiea naiaa?aiaiiinoe e iieiiou auiieiaiey oeiainiauo
iaycaoaeuenoa ia?aae ainoaea?noaaiiui athaeaeaoii; auyaeaiea
aioo?ei?iecaiaenoaaiiuo ?aca?aia ?inoa oeiainiauo ?ano?nia, a oii /enea
ii nieaeaieth naaanoieiinoe e iiauoaieth ?aioaaaeueiinoe; niaeaenoaea
?aoeeiiaeueiiio ?anoiaeiaaieth iaoa?eaeueiuo oeaiiinoae e aeaiaaeiuo
?ano?nia ia i?aaei?eyoeyo, a i?aaiecaoeeyo e athaeaeaoiuo o/?aaeaeaieyo,
a oaeaea i?aaeeueiiio aaaeaieth aooaaeoa?neiai o/aoa e io/aoiinoe;
iaania/aiea niaethaeaiey caeiiiaeaoaeuenoaa e ii?iaoeaiuo aeoia, a oii
/enea a iaeanoe iaeiaiiaeiaeaiey i?aaei?eyoee, ioiinyueony e ?acee/iui
i?aaiecaoeeiiii-i?aaiaui oi?iai; niaeaenoaea aunieie ioaea/a
aiaoiayeiiiie/aneie aeayoaeueiinoe i?aaei?eyoee, a oii /enea ii
aaethoiui iia?aoeeyi e ae?.

Oeiainiaue eiio?ieue oanii naycai n ioaaonoaaiiinoueth i?aaei?eyoee,
i?aaiecaoeee, o/?aaeaeaiee, a oaeaea ainoaea?noaaiiuo e
oeiainiai-aaieianeeo no?oeoo? ca auiieiaiea oeiainiaie aeenoeeieeiu. Yoa
ioaaonoaaiiinoue iiaeao auoue au?aaeaia eae a aaeieieno?aoeaiuo, oae e a
yeiiiie/aneeo (iaoa?eaeueiuo) ia?ao aicaeaenoaey ia ia?ooeoaey
oeiainiaie aeenoeeieeiu. Yeiiiie/aneea ia?u aicaeaenoaey eiie?aoii
i?iyaeythony /a?ac oeiainiaua naieoeee, yaeythueany oaie ?u/aaaie
oeiainiaiai iaoaiecia, eioi?ua niaeaenoaotho iiauoaieth yooaeoeaiinoe
i?iecaiaenoaa, aai eioaineoeeaoeee, yeieiae/aneiio icaei?iaeaieth e
o.ae.

I?iaeaia oneeaiey oeiainiaie ioaaonoaaiiinoe, aeaenoaaiiinoe oeiainiaiai
eiio?iey o?aaotho, n iaeiie noi?iiu, nie?auaiey eiee/anoaa i?eiaiyaiuo
naieoeee, a, n ae?oaie, iiauoaiey eo ?acoeueoaoeaiinoe.

1.2. Noa?u oeiainiaiai eiio?iey.

Iaiaoiaeeiui oneiaeai yooaeoeaiinoe oeiainiaiai eiio?iey yaeyaony
nenoaia aooaaeoa?neiai o/aoa, iaania/eaathuay aeinoiaa?iinoue e iieiioo
io?aaeaiey noieiinoiuo iieacaoaeae aeayoaeueiinoe iiaeio/aoiiai
th?eaee/aneiai eee oece/aneiai eeoea. Oieueei i?e oaeii oneiaee
?acoeueoaou oeiainiaiai eiio?iey aeatho aiciiaeiinoue aeey aiaeeca e
iauaeoeaiie ioeaiee aeeiaieee oeiainiauo iieacaoaeae e ei??aeoe?iaee
oiaea ?aaeecaoeee oeiainiaie iieeoeee ia ii?aaeaeaiiue ia?eiae ?acaeoey
eae ioaeaeueiie noa?u aeayoaeueiinoe , oae e anaai ainoaea?noaa.

A no?aiao n ?uii/iie yeiiiieeie noa?a ainoaea?noaaiiiai oeiainiaiai
eiio?iey iaania/eaaao ?aaeecaoeeth oeiainiaie iieeoeee ainoaea?noaa.
Ainoaea?noaaiiue oeiainiaue eiio?ieue ?ani?ino?aiyaony oieueei ia
caaiuey nenoaiu ainoaea?noaaiiuo oeiainia e ioaaouaaao oieueei
iaiauanoaeaiioth /anoue aaeiaiai i?iaeoeoa. Yoi i?aaeaea anaai,
ninoaaeaiea e eniieiaiea ainoaea?noaaiiiai athaeaeaoa, aiaathaeaeaoiua
i?aaeoaeuenoaaiiua oiiaeu, ianoiua oeiainu e oeiainu ainoaea?noaaiiuo
i?aaei?eyoee. Aeayoaeueiinoue iiiiiieee e /anoiii?aaei?eieiaoaeueneay
aeayoaeueiinoue yaeyaony iauaeoii ainoaea?noaaiiiai oeiainiaiai eiio?iey
eeoue a /anoe niaethaeaiey oeiainiaie aeenoeeieeia i?e auiieiaiee
iiiiiieeyie ainoaea?noaaiiuo caeacia, i?e i?aaeinoaaeaiee iiiiiieeyi e
/anoiui i?aaei?eieiaoaeyi noaneaeee e e?aaeeoia, i?e ninoaaeaiee eie
iaeiaiauo aeaeea?aoeee.

Ca noa?o ainoaea?noaaiiiai eiio?iey auoiaeeo oeiainiaue eiio?ieue,
inouanoaeyaiue a noa?a aeayoaeueiinoe iiiiiieee e /anoiiai
i?aaei?eieiaoaeuenoaa naiei aeaaeaeueoeaie oeiainiaiai eaieoaea eee aai
ioaeaeueiuo eiiiiiaioia. Caeanue oeiainiaue eiio?ieue inouanoaeyaony,
iiaeaeoe, naiui aaneiii?iienniui, eai io aai iianaaeiaaiinoe e no?iainoe
iaiin?aaenoaaiii caaeneo oeiainiaay ?acoeueoaoeaiinoue aeayoaeueiinoe
naieo aeaaeaeueoeaa eaieoaea. Eiia/iie oeaeueth i?aaei?eieiaoaeueneie
aeayoaeueiinoe a ethaie noa?a, eae i?aaeei, yaeyaony iaiaauaiea, o.a. ie
/oi eiia eae aic?anoaiea ia?aiia/aeueiiai eaieoaea.

Noieiinoiui caaiii oeiainiaiai eiio?iey yaeyaony oeiainiaue eiio?ieue
iacaaeneiuo aoaeeoi?neeo neoaea. Aoaeeoi?neay i?iaa?ea iai?aaeaia ia
ioeaieo aeinoiaa?iinoe oeiainiaie io/aoiinoe, aeoaieee yeiiiie/aneee
aiaeec oeiainiaie aeayoaeueiinoe, ioeaieo oeiainiaie iaaeaaeiinoe oe?iu,
i?aaei?eyoey, aaiea, no?aoiaie i?aaiecaoeee eee ae?oaiai eiio?iee?oaiiai
th?eaee/aneiai eeoea e iiaeaioiaeo niioaaonoaothuaai caeeth/aiey.

1.3. Eeanneoeeaoeey oeiainiaiai eiio?iey.

Niaoeeoeea ethaiai eiio?iey eae yeaiaioa oi?aaeaiey – aai aoi?e/iinoue:
eiio?iee?iaaoue iiaeii oieueei oi, /oi oaea eiaaony iacaaeneii io
eiio?iey. Oeiainiaue eiio?ieue ia yaeyaony nai ii naaa eino?oiaioii
iaiin?aaenoaaiiie i?aaiecaoeee oeiainiaie aeayoaeueiinoe. Ii eiaao
oeaeueth ono?aiaiea eee i?aaeioa?auaiea ioeaie a yoie aeayoaeueiinoe eee
oeo/oaiea aa. Aeey inouanoaeaiey eiio?iey iaiaoiaeeiu e?eoa?ee, n
eioi?uie n?aaieaaaony aeaenoaeoaeueiinoue. Oaeea e?eoa?ee ii?aaeaeythony
oeiainiaui caeiiiaeaoaeuenoaii e ae?oaeie i?aaiauie ii?iaie i?aaiecaoeee
oeiainiaie aeayoaeueiinoe. Oai?aoe/aneie eiioeaioeeae, ii?aaeaeythuae
nouiinoue e i?aaiecaoeeth oeiainiaiai eiio?iey, yaeyaony i?aaeaea anaai
ioee/ea yoeo n?aaieoaeueiuo e?eoa?eaa e a?aieoe aiaoaoaeuenoaa a
oeiainiaoth aeayoaeueiinoue ?acee/iuo no?oeoo? eiio?iee?othueo i?aaiia a
?acee/iuo ainoaea?noaao. Yoei ii?aaeaeyaony e ?acee/ea a nenoaia i?aaiia
oeiainiaiai eiio?iey e eiie?aoiuo oi?i e iaoiaeia ?aaiou.

Iiae oeiainiaui eiio?ieai iiieiaaony iaaethaeaiea, ii?aaeaeaiea eee
auyaeaiea oaeoe/aneiai iieiaeaiey oeiainiauo iieacaoaeae aeayoaeueiinoe
ii n?aaiaieth n caaeaiiui. Ii a?aiaie i?iaaaeaiey oeiainiaiai eiio?iey
ii iiae?acaeaeyaony ia i?aaeaa?eoaeueiue, oaeouee e iineaaeothuee.

I?aaeaa?eoaeueiue oeiainiaue eiio?ieue inouanoaeyaony ia noaaeee
ninoaaeaiey, ?anniio?aiey e ooaa?aeaeaiey oeiainiauo ieaiia
i?aaei?eyoee, niao aeioiaeia e ?anoiaeia o/?aaeaeaiee e i?aaiecaoeee,
i?iaeoia athaeaeaoia, oaenoia aeiaiai?iuo niaeaoaiee,
o/?aaeeoaeueneeo aeieoiaioia e o. ae. Oaeei ia?acii ii niinianoaoao
i?aaeioa?auaieth iai?aaeeueiiai, ia?aoeeiiaeueiiai ?anoiaeaeaiey
iaoa?eaeueiuo, o?oaeiauo e oeiainiauo ?ano?nia, a oaeaea io?eoeaoaeueiuo
oeiainiauo ?acoeueoaoia aeayoaeueiinoe oici?aaiia a oeaeii. Aua ia
noaaeee ninoaaeaiey oeiainiauo ieaiia (i?iaiicia) e niao aeioiaeia e
?anoiaeia n aai iiiiuueth iiaoo auoue auyaeaiu aeiiieieoaeueiua ?ano?nu,
/oi iniaaiii aaaeii a oneiaeyo oneeaiey ioaaonoaaiiinoe i?aaei?eyoee ca
naia oeiainiaia ninoiyiea. Yoa oi?ia oeiainiaiai eiio?iey iicaieyao
i?aaeoi?aaeeoue ia?ooaiea caeiiia e ii?iaoeaiuo aeoia. Inouanoaeyaony ii
i?e i?iaa?ea iainiiaaiiinoe ?an/aoia i?eauee, iio?aaiinoe a enoi/ieeao
oeiaine?iaaiey eaieoaeueiuo aeiaeaiee.

Oaeouee oeiainiaue eiio?ieue i?iaiaeeony a i?ioeanna eniieiaiey
oeiainiauo ieaiia, a oiaea inouanoaeaiey oicyenoaaiii-oeiainiauo
iia?aoeee, eiaaea i?iaa?yaony niaethaeaiea ii?i e ii?iaoeaia
?anoiaeiaaiey oiaa?ii-iaoa?eaeueiuo oeaiiinoae e aeaiaaeiuo n?aaenoa,
niioaaonoaea ioionea n?aaenoa auiieiaieth ieaiia ?anoiaeia,
eniieueciaaieth ?aiaa auaeaiiuo ?ano?nia. Yoa oi?ia oeiainiaiai eiio?iey
i?aaeiieaaaao nenoaiiue oaeoi?iue aiaeec aeayoaeueiinoe i?aaei?eyoee e
i?aaiecaoeee a oeaeyo auyaeaiey iieiiou e naiaa?aiaiiinoe ?an/aoia n
athaeaeaoii. Aaaeiia cia/aiea oaeouee oeiainiaue eiio?ieue eiaao a
ecuneaiee aioo?eoicyenoaaiiuo ?aca?aia ?inoa iaeiieaiee. Ii
i?iecaiaeeony iianaaeiaaii oeiainiauie neoaeaaie aeey eneeth/aiey
ia?ooaiee oeiainiaie aeenoeeieeiu a i?ioeanna eniieiaiey oeiainiauo
ieaiia i?aaei?eyoee, i?aaiecaoeee e o/?aaeaeaiee, i?e ioe?uoee e?aaeeoia
oeii?aaiaie, i?iaa?ea aeieoiaioaoeee ii niaa?oaaiui iia?aoeeyi
aooaaeoa?aie i?aaei?eyoee, i?aaiecaoeee e o.ae.

Iineaaeothuee oeiainiaue eiio?ieue inouanoaeyaony iinea caaa?oaiey
io/aoiiai ia?eiaea e oeiainiaiai aiaea a oeaeii. I?iaa?yaony
oeaeaniia?aciinoue ?anoiaeiaaiey ainoaea?noaaiiuo aeaiaaeiuo n?aaenoa
i?e eniieiaiee athaeaeaoia, auiieiaiee oeiainiauo ieaiia i?aaei?eyoee e
i?aaiecaoeee, niao athaeaeaoiuo o/?aaeaeaiee. Ioeaiea i?iaaaeaiiuo
ia?ii?eyoee i?iecaiaeeony a ?acoeueoaoa aiaeeca eniieueciaaiey
iaoa?eaeueiuo, o?oaeiauo e oeiainiauo ?ano?nia, caeiiiinoe niaa?oaiiuo
oicyenoaaiii-oeiainiauo iia?aoeee ia iniiaa i?iaa?ee io/aoiuo
aooaaeoa?neeo e ?anoiaeiuo aeieoiaioia, eiia/iuo oeiainiauo
?acoeueoaoia. Iineaaeothuee oeiainiaue eiio?ieue acaeiinaycai n
i?aaeaa?eoaeueiui eiio?ieai, aace?othueiny ia iai.

Ii i?eaiai e niiniaai inouanoaeaiey oeiainiaiai eiio?iey ?acee/atho:
i?iaa?ee, ianeaaeiaaiey, aiaeec, ?aaecee.

I?iaa?ea i?iecaiaeeony ii ioaeaeueiui aii?inai oeiainiai-oicyenoaaiiie
aeayoaeueiinoe ia iniiaa io/aoiuo, aaeainiauo e ?anoiaeiuo aeieoiaioia.
Auyaeythony ia?ooaiey oeiainiaie aeenoeeieeiu e iaia/athony ia?ii?eyoey
ii ono?aiaieth eo iaaaoeaiuo iineaaenoaee.

Ianeaaeiaaiea ioaaouaaao ioaeaeueiua noi?iiu aeayoaeueiinoe
i?aaei?eyoey, i?aaiecaoeee, o/?aaeaeaiee, ii a ioee/ea io i?iaa?ie- ii
aieaa oe?ieiio e?oao iieacaoaeae, e ii?aaeaeyao oeiainiaia iieiaeaiea
oici?aaiia, ia?niaeoeau eo ?acaeoey, iaiaoiaeeiinoue ?ai?aaiecaoeee eee
ia?ai?eaioaoeee i?iecaiaenoaa. I?iecaiaeyony ii?inu, aieaoe?iaaiea.

Aiaeec eae iaoiae oeiainiaiai eiio?iey aeieaeai auoue nenoaiiui e ii
oaeoi?iui. Ii i?iaiaeeony ii ia?eiaee/aneie eee aiaeiaie io/aoiinoe.
Auyaeyaony o?iaaiue auiieiaiey ieaia, niaethaeaiea ii?i ?anoiaeiaaiey
n?aaenoa, oeiainiaay aeenoeeieeia e o.ae.

?aaecey aunooiaao iaeiei ec aaaeiaeoeo iaoiaeia oeiainiaiai eiio?iey e
i?aaenoaaeyao i?iaa?eo oeiainiai- oicyenoaaiiie aeayoaeueiinoe
i?aaei?eyoee, i?aaiecaoeee ca io/aoiue ia?eiae.

A caaeneiinoe io iauaeoa ?acee/atho ?aaecee iieiua, /anoe/iua,
oaiaoe/aneea e eiiieaeniua. I?e yoii iie iiaoo auoue ieaiiaua e
aiaieaiiaua. Ii noaiaie ioaaoa aeaiiuo a i?ioeanna ?aaecee
inouanoaeythony nieioiua i?iaa?ee, eiaaea eiio?iee?othony ana aeieoiaiou
e iaoa?eaeueiua oeaiiinoe, e auai?i/iua, nooue eioi?uo caeeth/aaony a
eiio?iea /anoe aeieoiaioia.

Ii oa?aeoa?o iaoa?eaea, ia iniiaa eioi?iai i?iaiaeyony ?aaecee, iie
iiae?acaeaeythony ia aeieoiaioaeueiua (i?iaa?ea iiaeeeiiinoe io/aoiuo
aeieoiaioia e caienae a o/aoiuo ?aaeno?ao) e oaeoe/aneea (i?iaa?ea
iaee/ey aeaiaaeiuo n?aaenoa e iaoa?eaeueiuo oeaiiinoae a iaoo?a).

Aeey i?iaaaeaiey ethaiai aeaea ?aaecee ninoaaeyaony i?ia?aiia, a eioi?ie
oeacuaaaony oeaeue, iauaeo, oaia e iniiaiua aii?inu ?aaecee.

Aeaaa 2.Noauaou oeiainiaiai eiio?iey: i?aaiecaoeee e i?aaiu aeanoe, eo
oa?aeoa?enoeee.

2.1.Aeaeu oeiainiauo i?aaiia.

Noauaeoaie oeiainiaiai eiio?iey yaeythony iniaua i?aaiu e i?aaiecaoeee,
iaaeaeaiiua eiio?ieueiuie ooieoeeyie.

Iauaainoaea?noaaiiue oeiainiaue eiio?ieue inouanoaeytho
caeiiiaeaoaeueiua i?aaiu aeanoe, iaeiaiaua e e?aaeeoiua o/?aaeaeaiey,
no?aoiaua i?aaiecaoeee, aineiieoaou, ieienoa?noaa e aaaeiinoaa, ioaeaeu
ianoiuo Niaaoia ia?iaeiuo aeaiooaoia, oeiainiaua neoaeau i?aaei?eyoee,
i?aaiecaoeee, o/?aaeaeaiee, ?aaeceiiiua eiiennee a eiiia?aoeaiuo e
iauanoaaiiuo iauaaeeiaieyo.

Caeiiiaeaoaeueiua i?aaiu no?aiu inouanoaeytho eiio?ieue i?e ?anniio?aiee
e ooaa?aeaeaiey ainoaea?noaaiiiai i?iaiica yeiiiie/aneiai e
nioeeaeueiiai ?acaeoey ia?iaeiiai oicyenoaa ainoaea?noaaiiiai athaeaeaoa
ii caaiueyi athaeaeaoiie nenoaiu, io/aoia ii aai eniieiaieth.
Eiio?iee?oaony caeiiiinoue e yooaeoeaiinoue eniieueciaaiey
ainoaea?noaaiiuo n?aaenoa, oeaeaniia?aciinoue inouanoaeaiey ?anoiaeia.
I?iecaiaeeony oeiainiaue eiio?ieue caeiiiaeaoaeueiuie i?aaiaie /a?ac
eiieoaou e eiiennee, a /anoiinoe, /a?ac ieaiiaua e
athaeaeaoii-oeiainiaua eiiennee. I?e caeiiiaeaoaeueiuo i?aaiao
nicaeathony oaeaea Eiio?ieueiua iaeaou.

Oeiainiaua i?aaiu, aicaeaaeyaiua ieienoa?noaaie oeiainia, eiio?iee?otho
i?ioeannu iiaeeecaoeee e eniieueciaaiey n?aaenoa athaeaeaoiuo oiiaeia.
Iiyoiio yoio aeae oeiainiaiai eiio?iey iacuaatho athaeaeaoiui.
Athaeaeaoiue eiio?ieue niinianoaoao ?ac?aaioee iioeiaeueiie oeiainiaie e
athaeaeaoiie iieeoeee, iaania/eaathuee iaeneiaeueiue ?ino iinooieaiee a
ainoaea?noaaiiue athaeaeao e ?acaeoea yeiiiieee.

A ninoaa aiia?aoa ieienoa?noa oeiainia ooieoeeiie?otho
eiio?ieueii-?aaeceiiiua oi?aaeaiey, a a oa??eoi?eaeueiuo oeiainiauo
i?aaiao – aiia?ao aeaaiiai eiio?iea?a- ?aaeci?a. Eiio?ieueii-?aaeceiiiua
oi?aaeaiey e aiia?aou eiio?iea?ia-?aaeci?ia i?iaiaeyo ana aeaeu ?aaecee
i?iecaiaenoaaiii-oeiainiaie aeayoaeueiinoe i?aaei?eyoee, i?aaiecaoeee e
o/?aaeaeaiee.

E?aaeeoiua o/?aaeaeaiey inouanoaeytho oeiainiaue eiio?ieue i?e auaea/a,
i?iaa?ea, iaania/aiiinoe e acuneaiee nnoae. Aineiiennee, aineiieoaou,
ieienoa?noaa e aaaeiinoaa, ioaeaeu ianoiuo Niaaoia ia?iaeiuo aeaiooaoia
i?iaiaeyo oeiainiaue eiio?ieue niaoeeaeueiui ?aaeci?neei aiia?aoii.
Aioo?eoicyenoaaiiue oeiainiaue eiio?ieue inouanoaeyaony no?oeoo?iuie
iiae?acaeaeaieyie i?aaei?eyoee, i?aaiecaoeee. Eae i?aaeei, ia
i?aaei?eyoeyo, a i?aaiecaoeeyo oeiainiaue eiio?ieue auiieiyaony aeaaiuie
(noa?oeie) aooaaeoa?aie, ?aaioieeaie oeiainiauo ioaeaeia.

Iaeiaiaua einiaeoeee – yoi i?aaiu iia?aoeaiiai oeiainiaiai eiio?iey.
Aicaeaaeyao nenoaio iaeiaiauo i?aaiia Ainoaea?noaaiiay iaeiaiaay neoaeaa
Oe?aeiu. Iaeiaiaua einiaeoeee ia ianoao iiae/eiythony oieueei naiaio
auoanoiyuaio i?aaio. Caaea/e iaeiaiauo neoaea yaeythony: eiio?ieue ca
niaethaeaieai caeiiiaeaoaeuenoaa i iaeiaao, iaania/aiea iieiiou e
naiaa?aiaiiinoe aianaiey a athaeaeao iaeiaiauo ieaoaaeae. Iaeiia?aiaiii
iaeiaiaua einiaeoeee inouanoaeytho i?iaa?eo oeiainiaiai ninoiyiey
i?aaei?eyoey e i?aaiecaoeee iacaaeneii io aaaeiinoaaiiie iiae/eiaiiinoe
e eo i?aaiecaoeeiiii-i?aaiaie oi?iu; i?iaiaeyo eiio?ieue ca
i?aaeeueiinoueth ii?aaeaeaiey iaeiaiiaeaaaaiie i?eauee (aeioiaea) n
oeaeueth iaaeiiouaiey aa caieaeaiey; aaaeoo ?aaeno?aoeeth anao
noauaeoia, a oaeaea ?aaeueiuo, iioaioeeaeueiuo iauaeoia
iaeiaiiaeiaeaiey.

Iaeiaiaua einiaeoeee eiatho i?aai: caeeth/aoue a i?aaiecaoeeyo ?acee/iuo
oi?i nianoaaiiinoe iaiaoiaeeiua aeieoiaiou e naaaeaiey, ca eneeth/aieai
oao, eioi?ua ninoaaeytho eiiia?/aneoth oaeio, ii?aaeaeyaiith
caeiiiaeaoaeuenoaii; eiio?iee?iaaoue niaethaeaiea caeiiiaeaoaeuenoaa i
i?aaei?eieiaoaeuenoaa a?aaeaeai; ianeaaeiaaoue ana iiiauaiey,
eniieuecoaiua aeey ecaea/aiey aeioiaeia; i?einoaiaaeeaaoue iia?aoeee
i?aaei?eyoee e a?aaeaeai a neo/aa iai?aaenoaaeaiey aeieoiaioia; ecuiaoue
aeieoiaiou, naeaeaoaeuenoaothuea i nie?uoee aeioiaeia; i?eiaiyoue
naieoeee e oo?aou; i?aaeuyaeyoue a noae e a?aeo?aae enee i eeeaeaeaoeee
i?aaei?eyoee, i?eciaiee naeaeie iaaeaenoaeoaeueiuie.

Aianoa n oai iaeiaiaua einiaeoeee iaycaiu ia ?acaeaoaoue naaaeaiey i
?acia?a aeeaaeia i?aaei?eyoee e a?aaeaeai. A?aaeaeaia e i?aaei?eyoey
iiaoo iiaeaoue a noae eee a?aeo?aae aeaeiau ia aeaenoaey
ainoaea?noaaiiuo iaeiaiauo einiaeoeee.

?acaeoea oiaa?ii-aeaiaaeiuo ioiioaiee ii?iaeaeatho ?aciiia?acea oi?i
nianoaaiiinoe, niinianoaoao iiyaeaieth oeiainiaiai ?uiea, /oi
ii?aaeaeyao iai?aaeaiey aeaeueiaeoaai ?acaeoey e aicieeiiaaiey iiauo
oi?i e n?aaenoa oeiainiaiai eiio?iey. Aoaeeoi?noai – iiaia a iaoae
no?aia i?aaiecaoeeiiiay oi?ia oeiainiaiai eiio?iey ca
oeiainiai-oicyenoaaiiie e eiiia?/aneie aeayoaeueiinoueth i?aaei?eyoee e
i?aaiecaoeee. Eiio?ieueiua e eiinoeueoaoeeiiiua oneoae aoaeeoi?neea
oe?iu ieacuaatho anai i?aaei?eyoeyi e i?aaiecaoeeyi ia ieaoiie iniiaa.
Aoaeeoi?neea oe?iu – yoi iacaaeneiua i?aaiecaoeee, i?ecaaiiua
niinianoaiaaoue iiauoaieth ea/anoaa eiio?iey, aai iauaeoeaiinoe.

I?e i?iaaaeaiee oeiainiaiai eiio?iey a nia?aiaiiuo oneiaeyo ana a
aieueoae ia?a eniieuecoaony n au/eneeoaeueiie oaeaea e
eioi?iaoeeiiii-eiiiuethoa?iay oaoieea; oe?ieia i?eiaiaiea iaoiaeyo
yeiiiie/aneea ii?iu e ii?iaoeau.

2.2. Ai?iaeneie oeiainiaue ioaeae Oe?aeiu.

2.2.1.Ooieoeeiiaeueiay oa?aeoa?enoeea ai?iaeneiai oeiainiaiai ioaeaea
Oe?aeiu.

Oeiainiaue ioaeae eniieeiia ai?iaeneiai Niaaoa ia?iaeiuo aeaiooaoia a
niioaaonoaee n caeiiiaeaoaeuenoaii Oe?aeiu nicaeaaony ai?iaeneei
Niaaoii e iiae/eiyaony a naiae aeayoaeueiinoe eae Niaaoo e aai
eniieeiio, oae e niioaaonoaothuaio auoanoiyuaio oeiainiaiio i?aaio.

Ai?iaeneie oeiioaeae ninoaaeyao i?iaeo athaeaeaoa ai?iaea e ianao
ioaaonoaaiiinoue ca aai eniieiaiea eae ii aeioiaeai, oae e ii ?anoiaeai,
ca iaania/aiea iaiaoiaeeiuie aeaiaaeiuie n?aaenoaaie ia?ii?eyoee,
eioi?ua i?aaeoniao?eaathony nioeeaeueii-yeiiiie/aneei ?acaeoeai ai?iaea
e ae?oaeo ia?ii?eyoee, eioi?ua oeiaine?othony ec athaeaeaoa ai?iaea, a
oaeaea iaania/eaaao iiaeeecaoeeth ia oa??eoi?ee ai?iaea oeiainiauo
?ano?nia ia iauaainoaea?noaaiiua iio?aaiinoe.

Iniiaiuie caaea/aie oeiioaeaea eniieeiia ai?iaeneiai Niaaoa ia?iaeiuo
aeaiooaoia yaeythony:

iiaeeecaoeey aeaiaaeiuo n?aaenoa e iai?aaeaiea eo a niioaaonoaee n
ooaa?aeaeaiiuie ieaiaie ia oeiaine?iaaiea ia?ii?eyoee ii ?acaeoeth
ianoiiai oicyenoaa;

yeiiiie/anee iainiiaaiiia ieaie?iaaiea aeioiaeia e ?anoiaeia athaeaeaoa
ai?iaea, i?iaaaeaiea ia?ii?eyoee ii iaania/aieth naiaa?aiaiiiai e
iieiiai iinooieaiey anao aeioiaeia, i?aaeoniio?aiiuo a athaeaeaoa
ai?iaea, e yeiiiiiiai eniieueciaaiey athaeaeaoiuo n?aaenoa no?iai ii
oeaeaaiio iacia/aieth;

eiio?ieue ca niaethaeaieai ainoaea?noaaiiie oeiainiaie aeenoeeieeiu, ca
eniieiaieai i?aaei?eyoeyie, o/?aaeaeaieyie e i?aaiecaoeeyie,
iaoiaeyueieny ia oa??eoi?ee ai?iaea, oeiainiauo iaycaoaeuenoa ia?aae
ainoaea?noaii.

Oeiainiaue ioaeae, ?aoay aiceiaeaiiua ia iaai caaea/e, o/eouaaao
i?aaeeiaeaiey iinoiyiiuo eiiennee ai?iaeneiai Niaaoa ia?iaeiuo
aeaiooaoia, i?ionithciuo i?aaiia e i?aaiia ae?oaeo a?aaeaeaineeo
iauaaeeiaiee.

Oeiainiaue ioaeae ai?eniieeiia a niioaaonoaee n aiceiaeaiiuie ia iaai
caaea/aie auiieiyao neaaeothuea ooieoeee:

i?aaiecoao ?aaioo ii ninoaaeaieth i?iaeoia athaeaeaoia ai?iaea, ?aeiiiuo
athaeaeaoia ai?iaeneiai iiae/eiaiey ia iniiaa ?aoaiee eniieeiia
ai?iaeneiai Niaaoa ia?iaeiuo aeaiooaoia e oeacaiee auoanoiyueo
oeiainiauo i?aaiia; ninoaaeyao i?iaeo athaeaeaoa ai?iaea e
i?aaeinoaaeyao aai eniieeiio ai?iaeneiai Niaaoa ia?iaeiuo aeaiooaoia;

aiineo eniieeiio ai?iaeneiai Niaaoa i?aaeeiaeaiey i ?ani?aaeaeaiee
aeioiaeia e ?anoiaeia ai?iaeneiai athaeaeaoa iaaeaeo athaeaeaoii ai?iaea
e ?aeiiiuie athaeaeaoaie ai?iaeneiai iiae/eiaiey; i?iaiaeeo ia?ii?eyoey
ii oe?aieaieth aeioiaeiie aacu eaaeaeiai ec athaeaeaoia;

?anniao?eaaao i?iaeou naiaeiuo niao ?anoiaeia oi?aaeaiee e ioaeaeia
eniieeiia ai?iaeneiai Niaaoa ia?iaeiuo aeaiooaoia e ioaeaeueiuo
o/?aaeaeaiee, eioi?ua oeiaine?othony ai?iaeneei oeiainiaui ioaeaeii, ii
?anoiaeai ia i?inaauaiea, cae?aaiio?aiaiea, nioeeaeueiia iaania/aiea e
ae?oaea ia?ii?eyoey ii ai?iaeneiio athaeaeaoo, niao cao?ao ia
niaea?aeaiea aiia?aoa eniieeiia Niaaoa ia?iaeiuo aeaiooaoia e aai
oi?aaeaiee e ioaeaeia;

i?aaiecoao e iaania/eaaao eniieiaiea athaeaeaoa ai?iaea, ninoaaeyao
?inienue aeioiaeia e ?anoiaeia ai?iaeneiai athaeaeaoa, ooaa?aeaeaiiiai
ai?iaeneei Niaaoii ia?iaeiuo aeaiooaoia, eniieiyao ai?iaeneie athaeaeao;

inouanoaeyao eiio?ieue ca oiaeii eniieiaiey ?aeiiiuo athaeaeaoia
ai?iaeneiai iiae/eiaiey;

?anniao?eaaao aooaaeoa?neea io/aou e aaeainu oi?aaeaiee e ioaeaeia
eniieeiia ai?iaeneiai Niaaoa ia?iaeiuo aeaiooaoia;

?anniao?eaaao e ooaa?aeaeaao naiaeiua niaou niaoeeaeueiuo n?aaenoa
o/?aaeaeaiee, eioi?ua iaoiaeyony ia ai?iaeneii, ?aeiiiuo athaeaeaoao
ai?iaeneiai iiae/eiaiey, a oaeaea niaou ii niaoeeaeueiui n?aaenoaai,
eioi?ua iaoiaeyony a iaiin?aaenoaaiiii ?anii?yaeaiee ioaeaeia e
oi?aaeaiee eniieeiia ai?iaeneiai Niaaoa ia?iaeiuo aeaiooaoia;

iaania/eaaao i?iaa?eo i?aaeeueiinoe ninoaaeaiey e ooaa?aeaeaiey niao
athaeaeaoiuo o/?aaeaeaiee e niao ia oeaio?aeeciaaiiua ia?ii?eyoey, a
oaeaea i?iaa?eo i?aaeeueiinoe oa?eoeeaoeee ?aaioieeia
nioeeaeueii-eoeueoo?iuo e ae?oaeo o/?aaeaeaiee, eioi?ua iaoiaeyony ia
athaeaeaoa ai?iaea, ?aeiia, e eiio?ieue ca naiaa?aiaiiie auieaoie
ca?aaioiie ieaou ?aaioieeai yoeo o/?aaeaeaiee;

inouanoaeyao eiio?ieue ca i?aaeeueiui e yeiiiiiui ?anoiaeiaaieai
n?aaenoa ia niaea?aeaiea aiia?aoa oi?aaeaiey e ca niaethaeaieai
i?aaeaeueiuo anneaiiaaiee, onoaiiaeaiiuo ia yoe oeaee, e aeaenoaothuaai
ii?yaeea ooaa?aeaeaiey ooaoia e niao ?anoiaeia ia niaea?aeaiea aiia?aoa
oi?aaeaiey, a oaeaea ?acia?ia ieeaaeia e noaaie ca?aaioiie ieaou;

?ac?aaaouaaao i?aaeeiaeaiey ii nieaeaieth ?anoiaeia ia niaea?aeaiea
aiia?aoa oi?aaeaiey i?aaei?eyoee, o/?aaeaeaiee, i?aaiecaoeee;

i?iaiaeeo ia?eiaee/aneea i?iaa?ee ninoiyiey eiio?ieueii-?aaeceiiiie
?aaiou a oi?aaeaieyo e ioaeaeao eniieeiia ai?iaeneiai Niaaoa ia?iaeiuo
aeaiooaoia;

inouanoaeyao eiio?ieue ca ninoiyieai aooaaeoa?neiai o/aoa e io/aoiinoe a
athaeaeaoiuo o/?aaeaeaieyo ai?iaeneiai iiae/eiaiey; i?iaiaeeo ?aaioo ii
oniaa?oainoaiaaieth, oeaio?aeecaoeee e iaoaiecaoeee aooaaeoa?neiai
o/aoa;

?anniao?eaaao ienueia (cayaeaiey e aeaeiau) a?aaeaeai ii aii?inai,
ioiinyueiny e eiiiaoaioeee ioaeaea, e i?eieiaao ii iei iaiaoiaeeiua
ia?u;

iaania/eaaao i?iaaaeaiea a aeeciue oeiainiaie iieeoeee, aiaeece?oao
iieacaoaee ?acaeoey yeiiiieee ai?iaea, i?eieiaao ia?u ii icaei?iaeaieth
oeiainiaiai iieiaeaiey i?aaei?eyoee, o/?aaeaeaiee e i?aaiecaoeee e
inouanoaeyao ?oeiaiaenoai ?aeiiiuie oeiainiauie ioaeaeaie ii yoei
aii?inai;

niaianoii n ae?oaeie yeiiiie/aneeie i?aaiaie i?eieiaao o/anoea a
?ac?aaioea i?iaeoa naiaeiuo aaeainia oeiainiauo ?ano?nia ai?iaea, ia eo
iniiaa auyaeyao oaiaeaioeee ?acaeoey oeiainiaie aacu;

i?eieiaao o/anoea a i?iaaaeaiee ?acainoaea?noaeaiey nianoaaiiinoe,
eco/aao aeeyiea yoeo i?ioeannia ia eciaiaiea oeiainiaiai iieiaeaiey
ia?iaeiiai oicyenoaa;

aiaeece?oao aeeiaieeo oeai a ai?iaea, eo aeeyiea ia oeiainiaua
iieacaoaee aeayoaeueiinoe oicyenoaa, i?eieiaao o/anoea a ?ac?aaioea
iaeioi?ie /anoe iioiauo e ?icie/iuo oeai e oa?eoia;

aiaeece?oao aeaenoaothuoth nenoaio iaeiaiiaeiaeaiey i?aaei?eyoee e
i?aaiecaoeee, aeioiaeia a?aaeaeai, eoiae ?aaiou ii onoaiiaeaiiui ianoiui
iaeiaai e nai?ai;

i?eieiaao o/anoea a ?ac?aaioea i?aaeeiaeaiee ii iiaui caeiiiaeaoaeueiui
aeoai ii iaeiaai e ae?oaei ieaoaaeai a athaeaeao;

aiaeece?oao iainiiaaiiinoue i?aaeinoaaeaiey eueaio i?aaei?eyoeyi e
o/?aaeaeaieyi ii ieaoaaeai a athaeaeao niaeanii aeaenoaothuaio
caeiiiaeaoaeuenoao;

o/anoaoao a ?aaioa ii nicaeaieth ?uiea oeaiiuo aoiaa, aiaeece?oao aai
aeeyiea ia oeiainiaia iieiaeaiea oicyenoaa e aeaiaaeiiai ia?auaiey,
i?iaiaeyo ?aaeno?aoeeth e o/ao a iai?ioa oeaiiuo aoiaa aeoeeiia?iuie
iauanoaaie, eiiia?/aneeie aaieaie, i?aaei?eyoeyie;

eiio?iee?oao i?aaeeueiinoue i?iaaaeaiey auieao e aiciauaiee ca n/ao
?anioaeeeaineiai athaeaeaoa, i?aaeoniio?aiiuo aeaenoaothueie
ii?iaoeaiuie aeoaie;

aioiaeo i?aaeeiaeaiey i auionea a iai?io aeaiaaeii-aauaauo eioa?ae;

inouanoaeyao i?aeoe/aneoth iiiiuue oeiainiaui i?aaiai ai?iaea a
i?aaiecaoeee ?aaiou ii aiaae?aieth iiauo oi?i oicyenoaiaaiey;

onoaiaaeeaaao aeaeiaua nayce n ae?oaeie o/?aaeaeaieyie e ioaeaeaie
eniieeiia ii aii?inai oniaa?oainoaiaaiey oeiainiaiai e oicyenoaaiiiai
iaoaiecia iaeiaiaiai caeiiiaeaoaeuenoaa, oeaiiia?aciaaiey.

2.2.2.Ooaoiia ?anienaiea ?aaioieeia ai?iaeneiai oeiainiaiai ioaeaea.

Ooaoiia ?anienaiea ?aaioieeia ai?oeiioaeaea, ooaa?aeaeaiiia a
niioaaonoaee n iinoaiiaeaieai EIO ?35 21.01.94 a. e ?102 io 08.02.94
a.

? i\i Iaeiaiiaaiea aeieaeiinoae Eiee/anoai ooaoiuo aaeeieoe

1 Caaaaeothuee 1

2 ?aaeci?-eino?oeoi? ii eaae?ai I e. 1

3 Aeaaiue aooaaeoa? 1

4 Caianoeoaeue aeaaiiai aooaaeoa?a 1

5 Aooaaeoa? I eaoaai?ee 1

6 Aeaaiue yeiiiieno 1

7 Aeaaiue ?aaeci?-einiaeoi? 1

8 ?aaeci?-einiaeoi? II eaoaai?ee 1

9 Aooaaeoa? II eaoaai?ee 2

Eoiai 10

ATHAeAEAOIUE IOAeAE

10 Caianoeoaeue caaaaeothuaai – ia/aeueiee ioaeaea 1

11 Caianoeoaeue ia/aeueieea ioaeaea 1

12 Aeaaiue yeiiiieno 2

13 Yeiiiieno I eaoaai?ee 2

14 Yeiiiieno II eaoaai?ee 1

Eoiai 7

IOAeAE IEAIE?IAAIEss E AIAEECA AeIOIAeIA ATHAeAEAOA

15 Caianoeoaeue caaaaeothuaai ia/aeueiee ioaeaea 1

16 Caianoeoaeue ia/aeueieea ioaeaea 1

17 Aeaaiue yeiiiieno 2

18 Yeiiiieno I eaoaai?ee 1

19 Yeiiiieno II eaoaai?ee 1

Eoiai 6

IOAeAE OEIAINE?IAAIEss AIIA?AOA OI?AAEAIEss

20 Ia/aeueiee ioaeaea 1

21 Caianoeoaeue ia/aeueieea 1

22 ?aaeci?-einiaeoi? I eaoaai?ee 2

23 Aeaaiue ?aaeci?-einiaeoi? 1

24 ?aaeci?-einiaeoi? II eaoaai?ee 1

Eoiai 6

IOAeAE OEIAINE?IAAIEss IANOIIAI OICssENOAA

25 Ia/aeueiee ioaeaea 1

26 Aeaaiue yeiiiieno 1

27 Yeiiiieno I eaoaai?ee 4

Eoiai 6

EAIOeAEss?Ess, IAOATH?I, AIAeEOAEUe

28 Einiaeoi? ii eiio?ieth 1

29 Iaoeienoea I eaoaai?ee 1

30 Aiaeeoaeue 1

Eoiai 3

Anaai ii ai?iaeneiio oeiioaeaeo 38

2.3.Eiio?ieueii-?aaeceiiiay neoaeaa.

Ainoaea?noaaiiay eiio?ieueii-?aaeceiiiay neoaeaa Oe?aeiu, aa
ooieoeee e i?aaiaua iniiau aeayoaeueiinoe iie?athony ia caeii Oe?aeiu
“I Ainoaea?noaaiiie eiio?ieueii-?aaeceiiiie neoaeaa a Oe?aeia”.

Ainoaea?noaaiiay eiio?ieueii-?aaeceiiiay neoaeaa ninoieo ec
Aeaaiiai eiio?ieueii-?aaeceiiiiai oi?aaeaiey Oe?aeiu,
eiio?ieueii-?aaeceiiiuo oi?aaeaiee a ?anioaeeea E?ui, iaeanoyo, ai?iaeao
Eeaaa e Naaanoiiiea, eiio?ieueii-?aaeceiiiuo ioaeaeia a ?aeiiao,
ai?iaeao e ?aeiiao a ai?iaeao.

Aeaaiie caaea/ae ainoaea?noaaiiie eiio?ieueii-?aaeceiiiie neoaeau
yaeyaony inouanoaeaiea ainoaea?noaaiiiai eiio?iey ca
eniieueciaaieai n?aaenoa e iaoa?eaeueiuo oeaiiinoae, eo
naa?aaeaieyie, niaea?aeaieai e aeinoiaa?iinoueth aooaaeoa?neiai io/aoa
e io/aoiinoe a ieienoa?noaao, ae?oaeo oeaio?aeueiuo i?aaiao
ainoaea?noaaiiie eniieieoaeueiie aeanoe, ianoiuo i?aaiao aeanoe e
naiioi?aaeaiey, ?ac?aaioea i?aaeeiaeaiee ia ono?aiaieth auyaeaiiuo
iaaeinoaoeia e ia?ooaiee e ia? aeey aeaeueiaeoaai i?aaeioa?auaiey eo.

Ainoaea?noaaiiue eiio?ieue inouanoaeyaony a oi?ia ?aaecee e
i?iaa?ie.

Aeaaiua eiio?ieueii-?aaeceiiiua oi?aaeaiey Oe?aeiu auiieiytho oaeea
ooieoeee:

1) i?aaiecotho ?iaioo eiio?ieueii-?aaeceiiiuo iiae?acaeaeaiee;

2) i?iaiaeyo ?aaecee e i?iaa?ee oeiainiaie aeayoaeueiinoe,

aeinoiaa?iinoe o/aoa e io/aoiinoe a ieienoa?noaao, aaaeiinoaao,
ainoaea?noaaiiuo

eiieoaoao e ae?oaeo i?aaiao ainoaea?noaaiiie eniieieoaeueiie aeanoe, a
ainoaea?noaaiiuo

oiiaeao, a oaeaea ia i?aaei?eyoeyo e a i?aaiecaoeeyo, eioi?ua
iieo/atho n?aaenoaa ec athaeaeaoa e ec ainoaea?noaaiiuo aaethoiuo
oiiaeia;

3) i?iaiaeyo ?aaecee e i?iaa?ee iieiiou ii?eoiaeiaaiey,
i?aaeeueiinoe eniieueciaaiey e naa?aaeaiey aaethoiuo n?aaenoa;

4) inouanoaeytho eiio?ieue ca ono?aiaieai iaaei/aoia e
ia?ooaiee, auyaeaiiuo i?aaeuaeoueie ?aaeceyie e i?iaa?eaie;

5) ?ac?aaaouaatho eino?oeoeaiua e ae?oaea ii?iaoeaiua aeou i?i
i?iaaaeaiea ?aaecee e i?iaa?ie;

6) Inouanoaeytho iaoiaee/aneia ?oeiaiaenoai e eiio?ieue ca
aeayoaeueiinoueth

iiae/eiaiiuo eiio?ieueii-?aaeceiiiuo iiae?acaeaeia, ?ac?aaaouaatho
i?aaeeiaeaiey ii

oeo/oaieth eiio?iey.

I?aaiu eiio?ieueii-?aaeceiiiuo neoaea ?anniao?eaatho ienueia,
cayaee e aeaeiau a?aaeaeai i oaeoao ia?ooaiey caeiiiaeaoaeuenoaa ii
oeiainiaui aii?inai.

Aeaaa 3.Noaiiaeaiea e ?acaeoea aoaeeoi?neiai eiio?iey.

3.1.I?aaeiinueee aicieeiiaaiey aoaeeoi?neeo oneoa.

A oneiaeyo ?uiea i?aaei?eyoey, e?aaeeoiua o/?aaeaeaiey, ae?oaea
oicyenoaothuea iauaeou anooiatho a aeiaiai?iua ioiioaiey ii
eniieueciaaieth eiouanoaa, aeaiaaeiuo n?aaenoa, i?iaaaeaieth
eiiia?/aneeo iia?aoeee e eiaanoeoeee. Aeiaa?eoaeueiinoue yoeo ioiioaiee
aeieaeia iiaee?aieyoueny aiciiaeiinoueth aeey anao o/anoieeia naeaeie
iieo/aoue e eniieueciaaoue oeiainiaoth eioi?iaoeeth. Aeinoiaa?iinoue
eioi?iaoeee iiaeoaa?aeaeaaony iacaaeneiui aoaeeoi?ii.

Nianoaaiieee e i?aaeaea anaai eieeaeoeaiua nianoaaiieee – aeoeeiia?u,
iaeueee, a oaeaea e?aaeeoi?u, eeoaiu aiciiaeiinoe naiinoiyoaeueii
oaaaeeoueny a oii, /oi ana iiiai/eneaiiua iia?aoeee i?aaei?eyoey,
ca/anooth i/aiue neiaeiua, caeiiiu e i?aaeeueii io?aaeaiu a io/aoiinoe,
oae eae iau/ii ia eiatho aeinooia e o/aoiui caienyi, ie
niioaaonoaothuaai iiuoa, e iiyoiio ioaeaeathony a oneoaao aoaeeoi?ia.

Iacaaeneiia iiaeoaa?aeaeaiea eioi?iaoeee i ?acoeueoaoao aeayoaeueiinoe
i?aaei?eyoee e niaethaeaiey eie caeiiiaeaoaeuenoaa iaiaoiaeeii
ainoaea?noao aeey i?eiyoey ?aoaiee a iaeanoe yeiiiieee e
iaeiaiiaeiaeaiey.

Aoaeeoi?neea i?iaa?ee iaiaoiaeeiu ainoaea?noaaiiui i?aaiai, noaeai,
i?ieo?i?ai e neaaeiaaoaeyi aeey iiaeoaa?aeaeaiey aeinoiaa?iinoe
eioa?anothuae eo oeiainiaie io/aoiinoe.

Iio?aaiinoue a oneoaao aoaeeoi?a aicieeea a nayce ni neaaeothueie
ianoiyoaeuenoaaie:

1) aiciiaeiinoue iaiauaeoeaiie eioi?iaoeee ni noi?iiu aaeieieno?aoeee a
neo/ayo eiioeeeoa iaaeaeo ath e iieueciaaoaeyie yoie eioi?iaoeee
(nianoaaiieeaie, eiaanoi?aie, e?aaeeoi?aie);

2) caaeneiinoue iineaaenoaee i?eiyouo ?aoaiee (a iie iiaoo auoue
aanueia cia/eoaeueiu) io ea/anoaa eioi?iaoeee;

3) iaiaoiaeeiinoue niaoeeaeueiuo ciaiee aeey i?iaa?ee eioi?iaoeee;

4) /anoia ionoonoaea o iieueciaaoaeae eioi?iaoeee aeinooia aeey ioeaiee
aa ea/anoaa.

Ana yoe i?aaeiinueee i?eaaee e aicieeiiaaieth iauanoaaiiie iio?aaiinoe
a oneoaao iacaaeneiuo yenia?oia, eiathueo niioaaonoaothuea iiaeaioiaeo,
eaaeeoeeaoeeth, iiuo e ?ac?aoaiea ia i?aai ieacaiey oaeiai ?iaea oneoa.
Aoaeeoi?neea oneoae – yoi oneoae iin?aaeieeia, onoaiaaeeaathueo
aeinoiaa?iinoue oeiainiaie eioi?iaoeee.

Iaee/ea aeinoiaa?iie eioi?iaoeee iicaieyao iiauneoue yooaeoeaiinoue
ooieoeeiie?iaaiey ?uiea eaieoaea e aeaao aiciiaeiinoue ioeaieaaoue e
i?iaiice?iaaoue iineaaenoaey ?acee/iuo yeiiiie/aneeo ?aoaiee.

3.2.Aeaeu, oeaee e caaea/e aoaeeoa.

Aoaeeoi?neay aeayoaeueiinoue (aoaeeo) – yoi i?aaei?eieiaoaeueneay
aeayoaeueiinoue aoaeeoi?ia (aoaeeoi?neeo oe?i) ii inouanoaeaieth
iacaaeneiuo aiaaaaeiinoaaiiuo i?iaa?ie aooaaeoa?neie (oeiainiaie)
io/aoiinoe, ieaoaaeii-?an/aoiie aeieoiaioaoeee, iaeiaiauo aeaeea?aoeee e
ae?oaeo oeiainiauo iaycaoaeuenoa e o?aaiaaiee yeiiiie/aneeo noauaeoia, a
oaeaea ieacaieth eiuo aoaeeoi?neeo oneoa:

-iinoaiiaea, ainnoaiiaeaiea e aaaeaiea aooaaeoa?neiai o/aoa;

-ninoaaeaiea aeaeea?aoeee i aeioiaeao e aooaaeoa?neie (oeiainiaie)
io/aoiinoe;

-aiaeec oeiainiai-oicyenoaaiiie aeayoaeueiinoe;

-ioeaiea aeoeaia e ianneaia yeiiiie/aneiai noauaeoa;

-eiinoeueoe?iaaiea a aii?inao oeiainiaiai, iaeiaiaiai, aaieianeiai e
eiiai oicyenoaaiiiai caeiiiaeaoaeuenoaa;

-iao/aiea;

-e ae?.

Aoaeeo – iacaaeneiay yenia?oeca oeiainiaie io/aoiinoe i?aaei?eyoey ia
iniiaa i?iaa?ee niaethaeaiey ii?yaeea aaaeaiey aooaaeoa?neiai o/aoa,
niioaaonoaey oicyenoaaiiuo e oeiainiauo iia?aoeee caeiiiaeaoaeuenoao,
iieiiou e oi/iinoe io?aaeaiey a oeiainiaie io/aoiinoe aeayoaeueiinoe
i?aaei?eyoey. Yenia?oeca caaa?oaaony ninoaaeaieai aoaeeoi?neiai
caeeth/aiey.

Oeaeue aoaeeoa – ?aoaiea eiie?aoiie caaea/e, eioi?ay ii?aaeaeyaony
caeiiiaeaoaeuenoaii, nenoaiie ii?iaoeaiiai ?aaoee?iaaiey aoaeeoi?neie
aeayoaeueiinoe, aeiaiai?iui iaycaoaeuenoaai aoaeeoi?a e eeeaioa.

Auaeaeythony aeaa aeaea aoaeeoa – aiaoiee e aioo?eoe?iaiiue.

Aioo?eoe?iaiiue aoaeeo inouanoaeyaony aioo?eoe?iaiiie aoaeeoi?neie
neoaeaie, ooieoeeiie?othuae eae ia o?iaia oeaio?aeueiiai ?oeiaiaenoaa
oe?iu, oae e o?iaia oeeeaeia, aei/a?ieo eiiiaiee e o.i.

Aioo?eoe?iaiiue aoaeeo iai?aaeai ia iiauoaiea yooaeoeaiinoe
oi?aaeai/aneeo ?aoaiee ii niaa?oaieth oeiainiaie e oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoey a oeaeyo iaeneiecaoeee ?aioaaaeueiinoe e
i?eauee. A aai caaea/e aoiaeeo: i?iaa?ea niaethaeaiey i?eioeeiia e
i?aaee aooaaeoa?neiai o/aoa i?e iiaeaioiaea aaeaaiaeiie io/aoiinoe;
i?i?aaioea ?aeiiaiaeaoeee aiaoieo aoaeeoi?ia; eiinoeueoe?iaaiea
?oeiaiaenoaa oe?i ii anai aii?inai oeiainiaie no?aoaaee i?aaei?eyoey;
i?iaa?ea naiaa?aiaiiinoe, iaaeaaeiinoe e oi/iinoe oeiainiaie
eioi?iaoeee, iiaeaioiaeaiiie aeey ?oeiaiaenoaa oeeeaeaie oeaio?aeueiuo
i?aaiia; aiaeec aaeaeaaoiinoe e yooaeoeaiinoe ia?ii?eyoee ii
iaania/aieth nio?aiiinoe aeoeaia; auyaeaieth ?aca?aiie yeiiiiee
eeeaeaeiuo n?aaenoa; ii?aaeaeaiea yooaeoeaiinoe oeiainiai-oicyenoaaiiie
aeayoaeueiinoe oe?iu e oeeeaea e o.i.

Aiaoiee aoaeeo auiieiytho niaoeeaeueiua aoaeeoi?neea oe?iu ii aeiaiai?o
n ainoaea?noaaiiuie iaeiaiauie e ae?oaeie i?aaiaie, i?aaei?eyoeyie,
ae?oaeie iieueciaaoaeyie – aaieaie, eiino?aiiuie ia?oia?aie,
aeoeeiia?aie, no?aoiauie iauanoaaie e o.ae. Iniiaiie eo caaea/ae
yaeyaony onoaiiaeaiea aeinoiaa?iinoe oeiainiaie io/aoiinoe i?iaa?yaiuo
iauaeoia, a oaeaea ?ac?aaioea ?aeiiaiaeaoeee ii ono?aiaieth eiathueony
iaaeinoaoeia a aeayoaeueiinoe oici?aaiia, oeo/oaieth eo
oeiainiai-oicyenoaaiiie aeayoaeueiinoe e eiiia?/aneeo ?acoeueoaoia.

Aoaeeoi?neia ianeoaeeaaiea, eae i?aaeei, aa?aioe?oao
eiioeaeaioeeaeueiinoue e nio?aiaiea eiiia?/aneie oaeiu. A ianoa n oai a
ioaeaeueiuo neo/ayo caeiiiaeaoaeuenoaii i?aaeoniio?aii iaycaoaeueiia
ecaauaiea i?aaiio?aieoaeueiuo i?aaiia i auyaeaiiuo oaeoao
ceioiio?aaeaiey, a ?acoeueoaoa eioi?uo iaianai oua?a i?aaei?eyoeth,
no?aia.

I?ioanneiiaeueiua oneoae aoaeeoi?neeo oe?i yaeythony ieaoiuie, a naie
oe?iu ooieoeeiie?otho eae oic?an/aoiua i?aaiecaoeee ni noaoonii
th?eaee/aneiai eeoea. Yoi e yaeyaony aeaaiui ioee/eai aoaeeoi?noaa io
ae?oaeo oi?i i?aaiecaoeee oeiainiaiai eiio?iey – iieiia, a oii /enea
yeiiiie/aneay iacaaeneiinoue io ainoaea?noaaiiuo e aaaeiinoaaiiuo
oi?aaeai/aneeo no?oeoo?.

Eiieo?aioeey iaaeaeo aoaeeoi?neeie oe?iaie canoaaeyao eo i/aiue aeoeaii
ai?ioueny ca ea/anoai naieo oneoa, uaiaoeeueii ioiineoueny e i?anoeaeo
oe?i. Aiceaaaaiay th?eaee/aneay ioaaonoaaiiinoue ca ?acoeueoaou i?iaa?ie
ia iicaieyao aoaeeoi?ai auaeaaaoue iaiauaeoeaioth eioi?iaoeeth,
i?aaeii?aaeaeyao iaiaoiaeeiinoue no?aoiaaiey aoaeeoi?ia e aoaeeoi?neie
aeayoaeueiinoe.

3.3. Aoaeeoi?neee ?ene.

Iinea ii?aaeaeaiey oeaeae e caaea/ae aoaeeoa, iaiaoiaeeii ii?aaeaeeoue
o?iaaiue aoaeeoi?neiai ?enea.

Aoaeeoi?neee ?ene – ?ene, eioi?ue aa?ao ia naay aoaeeoi?, aeaaay
caeeth/aiea i iieiie aeinoiaa?iinoe aeaiiuo aiaoiae io/aoiinoe, a oi
a?aiy eae oai aiciiaeiu ioeaee e i?iionee, ia iiiaaoea a iiea c?aiey
aoaeeoi?a.

Nouanoaotho aeaa iniiaiuo iaoiaea ioeaiee aoaeeoi?neiai ?enea:

1) ioeaii/iue (eiooeoeaiue), iaeaieaa oe?iei i?eiaiythueeny a ianoiyuaa
a?aiy aoaeeoi?neeie oe?iaie, caeeth/aaony a oii, /oi aoaeeoi?u enoiaey
ec nianoaaiiiai iiuoa e ciaiey eeeaioa ii?aaeaeytho aoaeeoi?neee ?ene ia
iniiaaiee io/aoiinoe a oeaeii eee ioaeaeueiuo a?oii iia?aoeee eae
aunieee, aa?iyoiue e iaeiaa?iyoiue e eniieuecotho yoo ioeaieo a
ieaie?iaaiee aoaeeoa;

2) eiee/anoaaiiue iaoiae i?aaeiieaaaao eiee/anoaaiiue ?an/ao
iiiai/eneaiiuo iiaeaeae aoaeeoi?neiai ?enea (aoaeao i?iecaaaeai ieaea).

I?aaei?eieiaoaeueneee ?ene – aeeyiea ia caaenyueo io aoaeeoi?a
ianoiyoaeuenoa aeaeiaie aeoeaiinoe eeeaioa ia oooaeoaiea aai oeiainiauo
iiceoeee a oi a?aiy eae aoaeeoi? iiaeoaa?aeee eo onoie/eainoue.

Aoaeeoi?neee ?ene yaeyaony i?aaei?eieiaoaeueneei ?eneii aoaeeoi?neie
oe?iu, iiyoiio aai aaee/eia io?aaeaao iieiaeaiea oe?iu ia ?uiea
aoaeeoi?neeo oneoa e noaiaiue eiieo?aioiniiniaiinoe ?uiea.

I?aaeaa?eoaeueii onoaiiaeaiiay aaee/eia aoaeeoi?neiai ?enea io?aaeaao
neeiiiinoue aoaeeoi?a e ?eneo, aai i?aaenoaaeaiea i oie yeiiiie/aneie
n?aaea, a eioi?ie ii aeaenoaoao.

Aeey oiai, /oiau ii?aaeaeeoue i?aaei?eieiaoaeueneee ?ene,
ainiieuecoainy e?eoa?eyie ioeaiee i?aaei?eieiaoaeueneiai ?enea.
(oaae.1).

Oaaeeoea 1.

E?eoa?ee ioeaiee i?aaei?eieiaoaeueneiai ?enea.

Ec i?eaaaeaiiie auoa oaaeeoeu iiaeii naeaeaoue auaiae, /oi o?iaaiue
i?aaei?eieiaoaeueneiai ?enea auoa n?aaeiaai.

Iaoa?eaeueiinoue – i?aaeaeueii aeiionoeiue o?iaaiue aiciiaeiiai
eneaaeaiey ioaeaeueiie noaouee eee oeiainiaiai iieacaoaey a io/aoiinoe,
a oaeaea oeiainiauo ?acoeueoaoia a oeaeii, eee iaeneiaeueii aeiionoeiue
?acia? ioeai/iie noiia, eioi?ay iiaeao auoue iieacaia a ioaeeeoaiuo
oeiainiauo io/aoao e, ?anniao?eaaoueny eae ianouanoaaiiay, oi anoue ia
aaiaeyuay iieueciaaoaeae a caaeoaeaeaiea.

Aeey ii?aaeaeaiey iaoa?eaeueiinoe, eae e aeey ii?aaeaeaiey
aoaeeoi?neiai ?enea, ainiieuecoainy iiuoii ca?oaaaeiuo niaoeeaeenoia e
i?eiai aa ia o?iaia 3%.

Iaiaoiaeeii ioiaoeoue, /oi iaoa?eaeueiinoue a aeaiiii neo/aa aoaeao
eiee/anoaaiiie, oae eae aa iiaeii iiaen/eoaoue.

3.4. I?aaiecaoeey i?ioeanna aoaeeoi?neie i?iaa?ee.

Iniiaiie oeaeueth aoaeeoi?a yaeyaony ii?aaeaeaiea neeueiuo noi?ii
eiio?iey, /oiau oaaaeeoueny, /oi nouanoaaiiua ioeaee ionoonoaotho.

Oeaee nenoaiu aioo?aiiaai eiio?iey (NAE) ia i?aaei?eyoee –
-oii?yaei/aiea e yooaeoeaiia auiieiaiea oaeoueo oicyenoaaiiuo aeae
i?aaei?eyoey;

-auiieiaiea o?aaiaaiee oeiainiai-oicyenoaaiiie iieeoeee ?oeiaiaenoaa;

nio?aiaiea aeoeaia i?aaei?eyoey e iaania/aiea i?eaieaiiai o?iaiy
iieiiou e oi/iinoe aeieoiaioia e, niioaaonoaaiii, eioi?iaoeee.

I?e ii?aaeaeaiee yooaeoeaiinoe nenoai aioo?aiiaai eiio?iey i?eia?aoatho
iiiaea oaeoi?u:

-e?oa ?aaioieeia, o/anoaothueo a oi?ie?iaaiee eioi?iaoeee ia
i?aaei?eyoee, e iaee/ea o ieo ioaaonoaaiiinoe ca ii?o/aiiia aeaei;

-iaee/ea oii?yaei/aiiuo acaeiiioiioaiee iaaeaeo ieie ii aaaeaieth aeae
e oi?ie?iaaieth eioi?iaoeee;

-iaee/ea oaoie/aneeo n?aaenoa eiio?iey;

-iaee/ea oaoiieiaee eiio?iey;

-eiio?iee?oaiua ia?aiao?u.

NAE i?aaeoniao?eaaao iaee/ea:

1)eiiiaoaioiiai ia?niiaea n /aoei ii?aaeaeaiiuie i?aaaie e
iaycaiiinoyie;

2) ?acaeaeaiey niioaaonoaothueo iaycaiiinoae (ii o?aiaieth aeoeaia e eo
o/aoo, ii niaa?oaieth naeaeie, ii o/aoo)

3) niaethaeaiey iaiaoiaeeiuo i?ioeaaeo? i?e niaa?oaiee iia?aoeee.

4) eiio?iey ca nio?aiiinoueth aeieoiaioaoeee (ioia?aoeey, ninoaaeaiey
ai a?aiy niaa?oaiey iia?aoeee eee n?aco aea iinea yoiai, i?inoioa e
yniinoue);

5) oaeoe/aneiai eiio?iey iaae aeoeaaie e aeieoiaioaoeeae (oaeoe/aneay
i?iaa?ea iaoa?eaeueii-ioaaonoaaiiui eeoeii);

6) iacaaeneiie i?iaa?ee auiieiaiey iaycaiiinoae (aioo?aiiee aoaeeo).

3.5.Io/aou aoaeeoi?ia i?e i?iaa?ea oeiainiaie io/aoiinoe.

3.5.1.Ianoiyoaeuenoaa, i?e eioi?uo eiy iacaaeneiiai aoaeeoi?a naycaii n
oeiainiauie io/aoaie.

Niaeanii aoaeeoi?neei noaiaea?oai, ai anao neo/ayo, eiaaea eiy
aooaaeoa?a naycaii n oeiainiauie io/aoaie, iaiaoiaeeii
i?aaenoaaeaiea aai io/aoa. Iauanoaaiiue aooaaeoa? naycai n
oeiainiauie io/aoaie:

1) eiaaea ii aeae niaeanea ia eniieueciaaiea naiaai eiaie a nayce
n yoeie io/aoaie;

2) anee ii iiaeaioiaee yoe io/aou, aeaaea anee aai eiy ia
oiiieiaaony ie a iaeiii ec aeieoiaioia.

Iauanoaaiiua aooaaeoa?u e aoaeeoi?u n/eoathony naycaiiuie n
oeiainiauie io/aoaie e aeieaeiu i?aaenoaaeyoue naie nianoaaiiua
io/aou aeaaea a oao neo/ayo, eiaaea:

1) oeiainiaua io/aou i?inoi ia/aoathony ia oe?iaiiii aeaiea
aooaaeoa?a;

2) oeiainiaua io/aou ninoaaeythony ia eiiiuethoa?a aooaaeoa?a i?e
ieacaiee oneoa ii aaaeaieth caienae aooaaeoa?neiai o/aoa;

3) a oeiainiauo io/aoao niaea?aeeony oeacaiea ia oi, /oi aeaiiue
aooaaeoa? yaeyaony N?A eee aoaeeoi?ii eiiiaiee. Io/ao N?A
o?aaoao, anee ecaanoii, /oi iacaaeneiue aooaaeoa? oae eee eia/a
naycai n aeaiiuie oeiainiauie io/aoaie, e aieueoeinoai
iieueciaaoaeae i?aaeiieaaaao, /oiau auea i?iaaaeaia i?iaa?ea e
aeaiiay eioi?iaoeey aeinoiaa?ia. Neaaeiaaoaeueii, N?A iaycaiu
oaaaeiieoue iieueciaaoaeae i oa?aeoa?a auiieiaiiuo ?aaio (anee
iie auiieiyeenue) e i naiai caeeth/aiee ii yoei oeiainiaui
io/aoai.

Ia i?aeoeea aoaeeoi?u e aooaaeoa?u iiaoo auaeaaaoue
?acee/iua aeaeu caeeth/aiee ii oeiainiaui io/aoai a caaeneiinoe
io noaiaie aa?aioee eo aeinoiaa?iinoe. Iaeaieaa oaa?aeua
aa?aioee aeaao noaiaea?oiue iieiaeeoaeueiue io/ao (eiiaaea ii
iacuaaaony aaciaiai?i/iui iieiaeeoaeueiui caeeth/aieai). ?acee/iua
eciaiaiey a oi?ia noaiaea?oiiai iieiaeeoaeueiiai io/aoa aiai?yo
i iaiaa oaa?aeuo aa?aioeyo. Oaeea eciaiaiey iacuaathony a
aoaeeoi?neeo noaiaea?oao ia?aie/aieyie, iiaeeoeeaoeeyie e
aeiiieiaieyie. Oi?iu yoeo eciaiaiee aoaeoo iienaiu ieaea.

Ionoonoaea aa?aioee – yoi ioeac io auaea/e
caeeth/aiey. A yoii neo/aa aoaeeoi? ooaa?aeaeaao, /oi o iaai
ia neiaeeeinue iiaiey eee ii ia naeaeae caeeth/aiey i oeiainiauo
io/aoao.

?aoaiey, i?eieiaaiua ioiineoaeueii oi?ioee?iaie
io/aoa, eanathony e yoe/aneeo i?iaeai. Aooaaeoa?ai iaiaoiaeeii
iauaeoeaii ioeaieoue aeeyiea naiaai io/aoa ia ?aoaiey,
i?eieiaaiua iieueciaaoaeyie eioi?iaoeee. ?aoaiey, eanathueany
io/aoia, naycaiu e n oaoieeie i?iaaaeaiey i?iaa?ee, oi
anoue iaiaoiaeeii ciaoue iauai?eiyoua aooaaeoa?neea i?eioeeiu e
aoaeeoi?neea noaiaea?ou.

3.5.2.Eiio?ieue ca inouanoaeaieai ?an/aoia e ii?yaeie i?aaeinoaaeaiey
aeaiiuo i ?an/aoao a io/aoiinoe.

Niaeanii Iieiaeaieth “Ia i?aaiecaoeee AO e io/aoiinoe a
Oe?aeia” N250 aaeaeaa?oaeueii i?aaei?eyoea i?aaenoaaeyao io/aoiinoue, a
eioi?ie io?aaeaaony ninoiyiea ?an/aoia n aeaaeoi?aie e e?aaeeoi?aie.
Io/aoiinoue ninoieo ec aaeaina i?aaei?eyoey (O-N1), io/aoa i
oeiainiauo ?acoeueoaoao e eo eniieueciaaiee (O-N2), ?an/aoiie aaaeiiinoe
ii n?aaenoaai a ainoaea?noaaiiue oiiae niaeaenoaey caiyoinoe, ?an/aoa
aciinia a oiiae eeeaeaeaoeee iineaaenoaee eaoano?iou ia *AYN, naiaea
aeaaeoi?nei-e?aaeeoi?neie caaeieaeaiiinoe, eioi?ua caiieiythony a
niioaaonoaee n Eino?oeoeeae i ii?yaeea caiieiaiey oi?i aiaeiaiai
aooaaeoa?neiai io/aoa i?aaei?eyoey. I?aaeiaoii eiio?iey ?an/aoia
yaeyaony i?iaa?ea io?aaeaiey aeaaeoi?neie e e?aaeeoi?neie
caaeieaeaiiinoe a o?aoueeo ?acaeaeao aeoeaa e ianneaa aaeaina, aaea
naeueaei ii n/aoai aeieaeii auoue i?aaenoaaeaii a ?acaa?iooii aeaea.

Ia Naaanoiiieueneii aaeaoeeiiiii i?aaei?eyoee a eaaeaeii ec
o?ao ioaeaeia aooaaeoa?ee aaaeaony iiae?iaiue aiaeeoe/aneee o/ao
aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe ii ?an/aoai n iinoaaueeaie
(a II), n iieoiaoaeyie (a II), n iiaeio/aoiuie eeoeaie (a ?I) e ae?.
n/aoai neioaoe/aneiai o/aoa a niaoeeaeueiuo aiaeeoe/aneeo aaaeiiinoyo a
i?iecaieueiie oi?ia. Caoai yoe aaaeiiinoe ia?aaeathony cai. aeaaiiai
aooaaeoa?a, eioi?ue ninoaaeyao aiaeeoe/aneee naiae
aeaaeoi?nei-e?aaeeoi?neie caaeieaeaiiinoe ii i?aaei?eyoeth a oeaeii.

Aeaiiua a io/aoiinoue caiinyony ec Aeaaiie eieae, eioi?ay
aaaeaony a ?ac?aca noan/aoia. Ia?aae ?acianaieai aeaiiuo ec
aeo?iaeia-i?aea?ia a Aeaaioth eieao i?iecaiaeeony eiio?ieue
niaethaeaiey aeaieiie caiene a aooaaeoa?neeo ?aaeno?ao, eiio?ieue
niioaaonoaey neioaoe/aneeo aeaiiuo ii n/aoai noiiai aiaeeoe/aneeo
aeaiiuo ii noan/aoai, a oaeaea iaiaoiaeeii aeaeaoue ano?a/iua naa?ee
?an/aoiuo aeieoiaioia. Iai?eia?, ii n/aoo 70/1 naeueaei e?aaeeoiaia
aeieaeii niioaaonoaiaaoue ?an/aoii-ieaoaaeiie aaaeiiinoe ca aoi?oth
iieiaeio ianyoea e a?aoa “Iiaeeaaeeo auieaoa”; ii n/aoo 68 aiaeeoe/aneea
aeaiiua a ?ac?aca aeaeia ieaoaaeae ia iai?ioa AEI-N8 iaiaoiaeeii
naa?eoue n aeoaie naa?ee ?an/aoia, ninoaaeaiiuie iaeiaiauie
einiaeoeeyie.

3.5.3.Iaaaoeaiia iiaeoaa?aeaeaiea

Aoaeeoi?neay i?iaa?ea aeieaeia auoue auiieiaia a n?ie e n
i?eaieaiuie cao?aoaie. Yoe a?aiaiiua e oeiainiaua ia?aie/aiey
iiaoo ea?aoue ii?aaeaeaiioth ?ieue a i?ioeanna i?iaa?ee, ii i?e
ninoaaeaiee aoaeeoi?neiai io/aoa iie yaeythony aoi?inoaiaiiuie.
Niaeanii o?aoueaio ?aai/aio noaiaea?oo AIN?A (ii o?aaoao, /oiau
caeeth/aiea ninoaaeyeinue ia aaca aeinoaoi/iiai iauaia
oaaaeeoaeueiie eioi?iaoeee) eiee/anoai e ea/anoai eioi?iaoeee
ioeaieaaaony aaniethoii iacaaeneii io a?aiaie e n?aaenoa,
cao?a/aiiuo ia aa iieo/aiea. Anee ia iiiaio ninoaaeaiey io/aoa ia
nia?aii aeinoaoi/ii eioi?iaoeee, iieiaeeoaeueiia caeeth/aiea ia iiaeao
auoue naeaeaii.

Eae i?aaeei, aoaeeoi?u ia iiaoo aeaaaoue oae
iacuaaaiia iaaaoeaiia iiaeoaa?aeaeaiea i?e ninoaaeaiee caeeth/aiey
i oeiainiauo io/aoao, oeaeue eioi?uo – iieacaoue oeiainiaia
iieiaeaiea e ?acoeueoaou iia?aoeee eiiiaiee. Iaaaoeaiia
iiaeoaa?aeaeaiea au?aaeaaony a neaaeothuai iieiaeaiee: “Iu ia
?aniieaaaai eioi?iaoeeae, naeaeaoaeuenoaothuae i oii, /oi aeaiiua
io/aou i?aaenoaaeaiu iaaa?ii”. A yoii iieiaeaiee iao /aoeeo
oeacaiee ia oi, i?eiyee aooaaeoa?u aeinoaoi/iua ia?u, /oiau
ii?aaeaeeoue, aa?ii ee i?aaenoaaeaiu oeiainiaua io/aou, eee iao.

Iaaaoeaiia iiaeoaa?aeaeaiea ?ac?aoaii aeaaaoue a ienueiao
no?aoiaui eiiiaieyi, a oaeaea a ioiioaiee ii?aaeaeaiiuo
oeiainiauo io/aoia, oeaeueth eioi?uo ia yaeyaony i?aaenoaaeaiea
oeiainiaii iieiaeaiey e ?acoeueoaoia aeayoaeueiinoe eiiiaiee.
?ac?aoaii oaeaea aeaaaoue iaaaoeaiia iiaeoaa?aeaeaiea a io/aoao ia
aiaeeca i?iiaaeooi/iie oeiainiaie eioi?iaoeee e i oeiainiauo io/aoao,
ia iiaeaa?aaaoeony aoaeeoi?neie i?iaa?ea.

Caeeth/aiea

?anniio?aa ana oai?aoe/aneea aii?inu, naycaiiua n oeiainiaui eiio?ieai
e i?iyaeaiea aai ia i?aeoeea, iiaeii naeaeaoue iaeioi?ua auaiaeu.

I?aaiecaoeey ainoaea?noaaiiiai oeiainiaiai eiio?iey a ianoiyuaa a?aiy ia
Oe?aeia eiaao iiiaeanoai iaaeinoaoeia. Caeanue iiaeii ioiaoeoue, /oi
oeiainiaue eiio?ieue ioaeaeaaony a oniaa?oainoaiaaiee e oneeaiee naiae
?iee ai anae niaieoiiinoe yeiiiie/aneeo ioiioaiee. Iai?eia?, eniieuecoy
ie?iaie iiuo, ia Oe?aeia nicaeaia N/aoiay Iaeaoa, /oi yaeyaony,
aaconeiaii, iiceoeaiui oaeoi?ii, ii noa?a aa aeayoaeueiinoe ia?aie/aia.
Oae, ?aoaieai Eiinoeoooeeiiiiai Noaea i?eciaii iai?aaiia?iui N/aoiie
Iaeaoie Oe?aeiu oeiainiaiai eiio?iey ii eniieueciaaieth aeaiaaeiuo
n?aaenoa ainoaea?noaaiiiai athaeaeaoa, oae eae eiio?ieue ii
inouanoaeaieth ainoaea?noaaiiiai athaeaeaoa yaeyaony /anoueth
ainoaea?noaaiiiai oeiainiaiai eiio?iey, aicieeaao iaiaoiaeeiinoue a
iiaii eiio?ieueiii i?aaia, eioi?ue au inouanoaeye oeacaiiua ooieoeee.

E i?iaeaiai ainoaea?noaaiiiai eiio?iey iiaeii ioianoe, a ia?aoth
i/a?aaeue, eiio?ieue ii iiaeaioiaea i?iaeoa athaeaeaoa e aai
eniieiaieai, ioeaieo yooaeoeaiinoe i?aaiecaoeeiiiuo e oi?aaeai/aneeo
no?oeoo? eniieieoaeueiie aeanoe e eiio?ieue ca aa aeayoaeueiinoueth,
iiaeaioiaeie ?aeiiaiaeaoeee ii caeiiii?iaeoai, eniieieoaeueiuo
iinoaiiaeaieyo e ae?oaeo ii?iaoeaiuo aeoao oaeaea. O?aaoaony oaeaea
oneeaiea ainoaea?noaaiiiai aaaeiinoaaiiiai eiio?iey i?aaei?eyoee
ainoaea?noaaiiiai naeoi?a yeiiiieee.

Aaaeiui anoue iaiiaeaiea e ooieoeee aioo?aiiaai eiio?iey. Aai
i?aaiecaoeey, niaeanii caeiia Oe?aeiu i i?aaei?eyoeyo, aiceiaeaia ia
?oeiaiaeeoaey i?aaei?eyoey.

A inouanoaeaiee aioo?aiiaai eiio?iey aaaeiaeoaa ianoi caieiatho
?aaioieee aooaaeoa?ee, e?iia aeaaiuo aooaaeoa?ia. Ii aeaaiue, oaeaea eae
?oeiaiaeeoaee iauaaeeiaiee, i?aaei?eyoee, i?aaiecaoeee, ianao
ioaaonoaaiiinoue ca ia?ooaiea i?aaee e iieiaeaiee, eioi?ua
?aaeaiaioe?otho oeiainiai-oicyenoaaiioth aeayoaeueiinoue. Ooieoeeth
eiio?iey aeaaiue aooaaeoa? auiieiyao ioaeaeueii e /a?ac aiia?ao
aooaaeoa?ee. Ia aieueoeo aea i?aaei?eyoeyo anoue niaoeeaeenou, ia
eioi?uo aiceiaeaiu iaycaiiinoe eiio?iea?ia (yeiiiienou-?aaeci?u,
aooaaeoa?u-eiaaioa?ecaoi?u, e ae?oaea).

Iaiiaeaiea aioo?aiiaai eiio?iey, ii iiaio iiaieth, oneeeo eiio?ieueioth
ooieoeeth naiiai i?aaei?eyoey, i?e/ai aai ?acoeueoaou iiaoo auoue aacie
aeey i?iaaaeaiey eae ainoaea?noaaiiiai, oae e aoaeeoi?neiai eiio?iey,
eioi?ua yaeythony aiaoieie aeey i?aaei?eyoey.

*oi eanaaony aoaeeoa, oi iaeiei ec iai?aaeaiee oniaa?oainoaiaaiey
aoaeeoi?neiai eiio?iey ia Oe?aeia yaeyaony onei?aiea ?ac?aaioee
ea/anoaaiiie oeaeinoiinoe nenoaiu iaoeeiiaeueiuo noaiaea?oia aoaeeoa,
aacie aeey oi?ie?iaaiey eioi?ie iiaoo auoue 29 iaaeaeoia?iaeiuo
ii?iaoeaia aoaeeoa e niioonoaothueo ?aaio. E?iia oiai, aaaeiui yaeyaony
i?iaaaeaiea iieiaeaiee caeiiia Oe?aeiu “I?i aoaeeoi?neoth
aeayoaeueiinoue” (aeayoaeueiinoue eioi?iai i?einoaiiaeaia) a i?aeoeeo
?aaiou iaainoaea?noaaiiiai naeoi?a yeiiiieee, a eiaiii i?iaaaeaiea
iaycaoaeueiuo aaeaaiaeiuo aoaeeoi?neeo i?iaa?ie ia iaainoaea?noaaiiuo
i?aaei?eyoeyo.

Ana yoi naeaeaoaeuenoaoao i iaiaoiaeeiinoe ei?aiiie ?ai?aaiecaoeee
nenoaiu oicyenoaaiiiai eiio?iey ia Oe?aeia. Iniiaiuie aa iai?aaeaieyie
yaeythony:

?aca?aie/aiea iauaeoia eiio?iey e eiio?iee?othueo aii?inia niaeanii n
nouanoaothueie oi?iaie nianoaaiiinoe (ainoaea?noaaiiay e ?aciua aeaeu
eieeaeoeaiie e /anoiie nianoaaiiinoe) ia eiio?ieue ca eniieiaieai
ainoaea?noaaiiiai athaeaeaoa, eiio?ieue ca eniieueciaaieai n?aaenoa
ainoaea?noaaiiiai athaeaeaoa, iiaeoaa?aeaeaieai aeinoiaa?iinoe
oeiainiaie eioi?iaoeee i?aaei?eyoey iaainoaea?noaaiiiai naeoi?a
yeiiiieee, eiio?ieue ca oi?ie?iaaieai naaanoieiinoe e oeiainiauie
?acoeueoaoaie i?aaei?eyoey;

?aca?aie/aiea iauaeoia eiio?iey ia ainoaea?noaaiiue, aoaeeoi?neee e
aioo?aiiee.

A nia?aiaiiuo oneiaeyo eaaeaeay oi?ia ainoaea?noaaiiiai eiio?iey
a Oe?aeia eiaao naie caaea/e e iai?aaeaiey ?acaeoey e o?aaoao naiaai
oniaa?oainoaiaaiey.

NIENIE EEOA?AOO?U

1. A?ain, Eiaaae “Aoaeeo”./I.- 1995.

2. Aa?uoieeia I.I. “I?aaiecaoeey e iaoiaeeea i?iaaaeaiey iauaai
aoaeeoa”./ I.-Eioi?iaoeeiiiue ecaeaoaeueneee aeii “Oeeei”.-1996

3. Aicianaineee Y.A. Oeiainiaue eiio?ieue./I.-Oeiainu.-1973

4. Aei?io I.I. Aea?aeaaiee oiiainiaee eiio?ieue: ca?oaiaeiee aeinaiae i
oeyoe aaeineiiaeaiiy./Oiiaine Oe?aiie.-1998.-?1

5. Caeii Oe?aeiu “I ainoaea?noaaiiie eiio?ieueii-?aaeceiiiie neoaeaa
a Oe?aeia”/ Aaaeiiinoe A? Oe?aeiu.-1993.-?13.-no.110

6.Ianee/oe I.O. “Aoaeeo. I?aaiecaoeey. Iaoiaeeea i?iaaaeaiey”/ I.-
OII “Eioaooao”.-1996

7. Iia?ei I. Oeiainiaua ninoaaiua ia?aoiaea e ?uii/iie
yeiiiieea./Yeiiiieea Oe?aeiu.-1992.-?8

8. ?aiiii?o “Iaaeaeoia?iaeiua noaiaea?ou o/aoa e aoaeeoa”./Eeaa.-
1992a.

9. Oa?aoiaa “Oai?ey, i?aeoeea e iaoiaeieiaey aoaeeoa”./N.-I.- 1992.

10. Oeiainu. O/aaiee./Iiae ?aaeae. A.I. ?iaeeiiiaie.-I.-Oeiainu e
noaoenoeea.-1992

N?A – Nertifid Public Accaunt ( Aeeieiie?iaaiiue iauanoaaiiue
aooaaeoa?)

AICPA – American Institute of Nertifid Public Accaunt ( Aia?eeaineee
einoeooo aeeieiie?iaaiiuo iauanoaaiiuo aooaaeoa?ia)

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