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Финансовый учет

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52 1925
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Oeiainiaue o/ao.

Oaia ? 1. I?eioeeiu iino?iaiey e i?aaiecaoeee oeiainiaiai o/aoa.

1. Iauea i?eioeeiu i?aaiecaoeee OO ia i?aaei?eyoeyo.

2. Nenoaia n/aoia, iauaeou OO e eo oa?aeoa?enoeea.

3. Ia?niaeoeau ?acaeoey e niaa?oainoaiaaiey OO e io/aoiinoe.

1. Iauea i?eioeeiu i?aaiecaoeee AO ia i?aaei?eyoeyo.

Aeaenoaothuei Iieiaeaieai “I AO e io/aoiinoe a ?O” onoaiiaeaiu iniiaiua
i?eioeeiu i?aaiecaoeee OO ia i?aaei?eyoeyo.

1. AO eiouanoaa, iaycaoaeuenoa e oicyenoaaiiuo iia?aoeee aaaeaony ia
i?aaei?eyoeyo niiniaii aeaieiie caiene a niioaaonoaee n Ieaiii n/aoia. N
01.01.96 aiaea eneeth/aieai yaeythony iaeua i?aaei?eyoey, /eneaiiinoue
eioi?uo ninoaaeyao 15 /aeiaae, a aiaeiaie iai?io ia i?aauoaao
100-ouny/iue ?acia? ieieiaeueiie ca?ieaou. Ia yoeo i?aaei?eyoeyo
aeaieiay caienue ia aaaeaony. Aianoi iaa aaaeaony oeiainiaue n/ao
“Aeioiaeu e ?anoiaeu”. ?acieoea iaaeaeo aeioiaeaie e ?anoiaeaie – yoi
oeiainiaue ?acoeueoao aeayoaeueiinoe.

2. Iniiaaieai aeey caiene a o/aoiuo ?aaeno?ao yaeythony ia?ae/iua
aeieoiaiou, eioi?ua oeene?otho oaeoe/aneia niaa?oaiea o/i. Ia?ae/iua
aeieoiaiou caiieiytho a iiiaio aicieeiiaaiey o/i; iie niaea?aeao ana
iaiaoiaeeiua ?aeaeceou, i?aaeeueii ioi?ieaiiua e eiatho iiaeiene
ioaaonoaaiiuo eeoe.

3. Eiouanoai, iaycaoaeuenoaa e o/i aeey io?aaeaiey a AO e io/aoiinoe
iiaeeaaeao ioeaiea, eioi?ay ii?aaeaeyaony iooai noiie?iaaiey oaeoe/anee
i?iecaaaeaiiuo ?anoiaeia. Ioeaiea inouanoaeyaony a ioa/anoaaiiie
aaethoa.

4. N oeaeueth iaania/aiiinoe aeinoiaa?iinoe aeaiiuo OO i?iaiaeyo
eiaaioa?ecaoeeth eiouanoaa e oeiainiauo iaycaoaeuenoa e ioi?ieythony aa
?acoeueoaou.

5. Niaethaeaiea a oa/aiea io/aoiiai aiaea o/aoiie iieeoeee, ioeaiee
eiouanoaa e oeiainiauo iaycaoaeuenoa.

6. I?aaeeueiinoue io?aaeaiey aeioiaeia e ?anoiaeia ii io/aoiui
ia?eiaeai.

7. Oiaeaeanoai aeaiiuo aiaeeoe/aneiai e neioaoe/aneiai o/aoia.

2. Nenoaia n/aoia, iauaeou OO e eo oa?aeoa?enoeee.

Aeey i?aaiecaoeee OO i?eiaiyaony nenoaia n/aoia, ?ac?aaioaiiay a iiaii
ieaia n/aoia AO oeiainiai-oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey. A
niioaaonoaee n yoei ieaiii i?eiaiythony n/aoa ca eneeth/aieai anao
n/aoia aeey o/ao cao?ao ia i?iecaiaenoai.

Iauaeou OO – ana eiouanoai i?aaei?eyoey a niioaaonoaee n
eeanneoeeaoeeae ii ooieoeeiiaeueiie ?iee e enoi/ieeia ia?aciaaiey:

– aeaiaaeiua n?aaenoaa ia ?an/aoiii e aaethoiii n/aoa, a eanna;

– ?an/aou: – n iinoaaueeaie

– n iieoiaoaeyie

– n i?aaiecaoeeyie nioeno?aoa e iaineiiiiai iaania/aiey

– n athaeaeaoii

– n aaieii

– n ia?niiaeii;

– i?iecaiaenoaaiiua caianu;

– iniiaiua n?aaenoaa;

– eaieoaeueiua aeiaeaiey;

– iaiaoa?eaeueiua aeoeau;

– oeiainiaua aeiaeaiey a oeaiiua aoiaae;

– aioiaay, ioa?oaeaiiay e ?aaeeciaaiiay i?iaeoeoeey;

– oiiaeu, ?aca?au e caeiu;

– oeiainiaua ?acoeueoaou e eniieueciaaiea i?eauee.

3. Ia?niaeoeau ?acaeoey e niaa?oainoaiaaiey OO e io/aoiinoe.

Ca iineaaeiea aiaeu a OO e io/aoiinoe i?iecioee aieueoea eciaiaiey:

1) ecaeaii Iieiaeaiea i AO e io/aoiinoe a ?O, ?aaeaiaioe?othuea
i?aaiecaoeeth e iaoiaeieiaeth AO;

2) nicaeai iiaue ieai n/aoia AO oeiainiai-oicyenoaaiiie aeayoaeueiinoe
i?aaei?eyoey;

3) eciaiaia iaoiaeieiaey o/aoa iniiaiuo n?aaenoa, OE, eaieoaea, i?eauee,
niaoeeaeueiuo oiiaeia.

4) ioaaonoaaiiinoue ca aaaeaiea AO aiceiaeaia ia ?oeiaiaenoai
i?aaei?eyoey;

5) aianaiu eciaiaiey a aooaaeoa?neoth io/aoiinoue: a aaeaina, a
i?eeiaeaiee e iaio, eioi?ua i?eaeeaeaiu e iaaeaeoia?iaeiie i?aeoeea;

6) ?ac?aaioaiu ioaeaeueiua aooaaeoa?neea noaiaea?ou.

Aianoa n oai nouanoaothuay i?aeoeea AO ia niioaaonoaoao o?aaiaaieai
?uii/iie yeiiiieee e iaaeaeoia?iaeiui noaiaea?oai. Aeey oniaoiiai
i?iaaaeaiey ?aoi?iu AO aeaia?oaiaioii AO e io/aoiinoe Ieioeia ?O
ii?aaeaeaiu iai?aaeaiey ?acaeoey e niaa?oainoaiaaiey:

1) nicaeaiea nenoaiu ii?iaoeaiiai ?aaoee?iaaiey AO. Aeey yoiai
?ac?aaioai caeii “ i AO”, caeii iaeia?ai Ain. Aeoiie e aeieaeai auoue
iaeia?ai Niaaoii Oaaea?aoeee e I?aceaeaioii;

2) aiaae?aiea iaaeaeoia?iaeiuo noaiaea?oia AO, /oi iicaieeo ?aoeoue
i?iaeaio aa?iiiecaoeee AO a no?aiao n ?uii/iie yeiiiieeie;

3) iiauoaiea i?ioanneiiaeueiiai o?iaiy aeaaiuo aooaaeoa?ia iooai
na?oeoeeaoeee, /oi iicaieeo iiauneoue eo i?ioanneiiaeueiue o?iaaiue.
Aeaaiue aooaaeoa? aeieaeai eiaoue aunoaa ia?aciaaiea;

4) ?ac?aaioea i?aaiecaoeeiiiie nenoaiu AO, naycaiiie n ?acaeaeaieai OO e
AO;

5) iiauoaiea o?iaiy aaoiiaoecaoeee o/aoii-au/eneeoaeueiuo ?aaio;

6) niaa?oainoaiaaiea io/aoiinoe a niioaaonoaee n iaaeaeoia?iaeiie
i?aeoeeie.

Oaia ? 2. O/ao aeaiaaeiuo n?aaenoa e ?an/aoia.

1. Iniiaiua i?eioeeiu i?aaiecaoeee o/aoa aeaiaaeiuo n?aaenoa e ?an/aoiuo
iia?aoeee.

2. O/ao aeaiaaeiuo n?aaenoa ia ?an/aoiii n/aoa a aaieao.

3. O/ao aeaiaaeiuo n?aaenoa ia aaethoiii n/aoa a aaieao.

4. O/ao iaee/iinoe a eannao i?aaei?eyoey.

5. O/ao iiaeio/aoiuo noii.

6. O/ao ?an/aoia ii oiaa?iui e iaoiaa?iui iia?aoeeyi.

7. O/ao ?an/aoia ii i?aoaiceyi.

8. O/ao aioo?eoicyenoaaiiuo e iaaeaeoaaeainiauo ?an/aoia.

9. O/ao ?an/aoia n ia?niiaeii ii iieaoa o?oaea e i?i/ei iia?aoeeyi.

10. O/ao ?an/aoia ii nioeeaeueiiai no?aoiaaieth, iaineiiiiai
iaania/aieth e ae?oaei aiaathaeaeaoiui ieaoaaeai.

11. Ieaoaaee a athaeaeao e o/ao ?an/aoia n athaeaeaoii.

12. O/ao ?an/aoia n ?aciuie aeaaeoi?aie e e?aaeeoi?aie.

13. O/ao ?an/aoia n aaieaie.

14. O/ao e?aoein?i/iuo e aeieain?i/iuo e?aaeeoia.

15. Eiaaioa?ecaoeey aeaiaaeiuo n?aaenoa, ?an/aoiuo iia?aoeee e
io?aaeaiea aa ?acoeueoaoia a o/aoa.

1. Iniiaiua i?eioeeiu i?aaiecaoeee o/aoa aeaiaaeiuo n?aaenoa e ?an/aoiuo
iia?aoeee.

A i?ioeanna oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey aicieeatho
oicyenoaaiiua nayce n oeaeueth aania?aaieiiai niaaaeaiey iai?a?uaiiai
i?ioeanna i?iecaiaenoaa, naiaa?aiaiiinoe ?an/aoia. Oicyenoaaiiua nayce
onoaiaaeeaathony n ae?oaeie i?aaei?eyoeyie, i?aaiecaoeeyie e
o/?aaeaeaieyie ia iniiaaieyie oicyenoaaiiuo aeiaiai?ia. A niioaaonoaee n
yoeie aeiaiai?aie i?aaei?eyoea noaiiaeony iinoaaueeii, iieoiaoaeai eee
ieaoaeueueeii. I?aaeeueiay i?aaiecaoeey ?an/aoia iaaeaeo i?aaei?eyoeyie
eiaao aaaeiia cia/aiea aeey naiaa?aiaiiuo iinooieaiee aeaiaaeiuo
n?aaenoa, a cia/eo onei?aiiie iai?a/eaaaiinoe iai?ioiuo n?aaenoa. A
i?ioeanna i?iecaiaenoaaiiie aeayoaeueiinoe o i?aaei?eyoey aicieeatho
ioiioaiey n aai ?aaioieeaie, i?aaiecaoeeyie nioe. e iaae. no?aoiaaiey,
iaineiiiui oiiaeii, athaeaeaoii.

Ana ?an/aou i?aaei?eyoey inouanoaeythony a aeaiaaeiie oi?ia. Aeaiaaeiua
?an/aou aaaeoony a aeaea aaciaee/iuo ieaoaaeae, eeai iaee/iuie
aeaiueaaie. A oneiaeyo ?uii/iie yeiiiieee aaciaee/iua ?an/aou aaaeoony n
iiiiuueth aaenaeae, /aeia e ae?oaeo aeieoiaioia – caiaieoaeae iaee/iuo
aeaiaa.

Aaciaee/iua ?an/aou aaaeoony /a?ac ?an/aoiue e oaeouee n/ao, eioi?ua
ioe?uaathony a o/?aaeaeaiee aaieia, ianeoaeeaathueo i?aaei?eyoea, a
oaeaea iooai acaeiiuo ieaoaaeae.

Iiieii ?an/aoia ca i?iaeaiioth i?iaeoeoeeth e i?eia?aoaiey
iaoa?eaeueiuo oeaiiinoae, i?aaei?eyoea inouanoaeyao aaciaee/iua ?an/aou
?acee/iuo aaieianeeo, e?aaeeoiuo e ?an/aoiuo iia?aoeee, eioi?ua
caiaiytho iaee/iua aeaiueae a iai?ioa.

I?eiaiaiea aaciaee/iuo ?an/aoia nieaeaao ?anoiaeu ia aeaiaaeiia
ia?auaiea, nie?auaiea iio?aaiinoe a iaee/iuo aeaiueaao, eiioeaio?e?oao a
aaieao naiaiaeiua aeaiaaeiua n?aaenoaa i?aaei?eyoee, iaania/eaaao
nio?aiiinoue aeaiaaeiuo n?aaenoa.

Aaciaee/iua ?an/aou inouanoaeythony iooai ia?a/eneaiey aeaiaaeiuo
n?aaenoa ni n/aoa ieaoaeueueea ia n/ao iinoaaueea. Iin?aaeiee aeey
inouanoaeaiey yoeo ?an/aoia – o/?aaeaeaiea aaiea.

Aaie- th?eaee/aneia eeoei, eioi?ia nicaeaii aeey i?eaea/aiey aeaiaaeiuo
n?aaenoa i?aaei?eyoee e ?aciauaiey eo ia oneiaeyo aica?aoiinoe,
ieaoiinoe, n?i/iinoe.

Aaieianeay nenoaiu ?O : OeA e eiiia?/aneea aaiee.

I?aaei?eyoea ai?aaa auae?aoue eiiia?/aneee aaie aeey inouanoaeaiey
?an/aoia e ieaoaaeae.

Iaaeaeo i?aaei?eyoeai e aaieai caeeth/aaony e?aaeeoiue aeiaiai?, a
niioaaonoaee n eioi?ui inouanoaeyaony ianeoaeeaaiea i?aaei?eyoey ii anai
?an/aoiui iia?aoeeyi:

– ?an/aou ii ieaoaaeai;

– auaea/a iaee/iuo aeaiaa;

– i?aaeinoaaeaiea e?aaeeoa.

I?aaei?eyoea eiaao i?aai ioe?uoue a o/?aaeaeaiee aaiea ?an/aoiue,
oaeouee, aaethoiue n/aoa.

2. O/ao n?aaenoa ia ?an/aoiii n/aoa

Aeey inouanoaeaiey ?an/aoiuo iia?aoeee a iaee/iie e aaciaee/iie oi?ia
i?aaei?eyoea ioe?uaaao a o/?aaeaeaiee aaiea ?an/aoiue n/ao. I?aai
ioe?uoey ?an/aoiiai n/aoa i?aaeinoaaeyaony i?aaiecaoeee, eioi?ay
yaeyaony th?eaee/aneei eeoeii e eiaao naiinoiyoaeueiue aaeain. Ioe?uoea
?an/aoiiai n/aoa ?aaoee?oaony caeiiiaeaoaeuenoaii, a niioaaonoaee n
eioi?ui i?aaei?eyoea i?aaeinoaaeyao aaieo neaaeothuea aeieoiaiou:

1) cayaeaiea ia ioe?uoea ?an/aoiiai n/aoa;

2) naeaeaoaeuenoai i ?aaeno?aoeee i?aaei?eyoey;

3) eiiey Onoaaa i?aaei?eyoey, caaa?aiiiai iioa?eaeueii, e
O/?aaeeoaeueiiai aeiaiai?a;

4) ea?oi/ea n ia?acoeaie iiaeienae e iooeneii ia/aoe – 2 yecaiiey?a –
caaa?aiiua iioa?eaeueii;

5) ni?aaea i iinoaiiaea ia o/ao a iaeiaiaoth einiaeoeeth e iaineiiiue
oiiae.

Ia iniiaaiee yoeo aeieoiaioia aaie e i?aaei?eyoea caeeth/atho aeiaiai?
ia ?an/aoii-eanniaia ianeoaeeaaiea, a eioi?ii iaiaa?eaathony ana oneiaey
?an/aoia iaaeaeo i?aaei?eyoeai e o/?aaeaeaieai aaiea.

Aeey inouanoaeaiey ?an/aoia ii oaeouei iia?aoeeyi i?aaei?eyoey a
o/?aaeaeaiee aaiea i?aaei?eyoea i?aaeinoaaeyao ia?ae/iua aeieoiaiou, a
eioi?uo oeacuaathony ana iaiaoiaeeiua ?aeaeceou ieaoaeueueea e
iieo/aoaey aeaiaaeiuo n?aaenoa:

1) iaeiaiiaaiea ieaoaeueueea e iieo/aoaey;

2) ?an/aoiue n/ao ieaoaeueueea e iieo/aoaey;

3) ei??aniiiaeaioneea n/aoa aaieia, ianeoaeeaathueo i?aaei?eyoea
ieaoaeueueea e iieo/aoaey;

4) iaeiaiiaaiea i?iaeoeoeee, oneoa, ii eioi?ui eaeoo ?an/aou;

5) noiia.

?an/aoiue n/ao a aaiea ioe?uaaaony i?aaei?eyoeth e aio i?enaaeaaaony
ii?aaeaeaiiue iiia?, a niioaaonoaee n eioi?ui a aeaeueiaeoai i?iecaiaeyo
ana ?an/aou. Aaie ia eaaeaeia i?aaei?eyoea ioe?uaaao eeoeaaie n/ao, aaea
e aaaeaony o/ao aeaeaeaiey aeaiaaeiuo n?aaenoa i?aaei?eyoey. Aeey
ca/eneaiey aeaiaa ia ?an/aoiue n/ao e eo ia?a/eneaiea n ?an/aoiiai n/aoa
i?aaei?eyoea i?aaeinoaaeyao o/?aaeaeaieth aaiea ieaoaaeiia ii?o/aiea
(o?aaiaaiea) n iiaeienyie ?oeiaiaeeoaey e aeaaiiai aooaaeoa?a, eioi?ua a
aeaeueiaeoai naa?ythony n ea?oi/eie n ia?acoeaie.

Aiaeeoe/aneee o/ao iia?aoeee ia ?an/aoiue n/ao aaaeaony a aooaaeoa?ee
i?aaei?eyoey ia iniiaaiee auienee ec ?an/aoiiai n/aoa, eioi?ay
i?aaeinoaaeyaony o/?aaeaeaieai aaiea. Ia?eiaee/iinoue ninoaaeaiey
auienie caaeneo io aeaeaeaiey aeaiaaeiuo n?aaenoa ia i?aaei?eyoee
aaeaaeiaaii eee iaeei ?ac a iaaeaeth.

Neioaoe/aneee o/ao iia?aoeee ia ?an/aoiii n/aoa aaaeaony ia n/aoa 51
“?an/aoiue n/ao” – aeoeaiue (a aaiea – ianneaiue). Iinooieaiey – ii Aeo
( a auienea aaiea – ii Eo), ?anoiae, nienaiea aeaiaa – ii Eo ( a auienea
– ii Aeo). Naeueaei aeaaaoiaia iaee/ea aeaiaaeiuo n?aaenoa.

Aeo 51 ei??aniiiaee?oaony n Eo – 46 (ca/eneaiea au?o/ee i?e ?aaeec. ii
iaoiaeo iieaou)

– 62 (ca/eneaiea au?o/ee ?aaeecaoeee ii iaoiaeo ioa?ocee)

– 90 (ca/eneaiea e?aoein?i/iuo e?aaeeoia aaiea)

– 92 (ca/eneaiea aeieain?i/iuo e?aaeeoia aaiea)

– 94 (e?aoein?i/iua caeiu)

– 95 (aeieain?i/iua caeiu)

– 50 (aica?ao iinooieaiey iaee/iuo aeaiaa (a) ec eannu)

– 76 (iinooieaiea i?i/eo aeaiaaeiuo n?aaenoa)

– 68 (aica?ao ec athaeaeaoa)

– 75 (oaaee/aiea OE)

– 69 (aica?ao ec IO, ONN, OIN e OC)

– 67 ( aica?ao aiaathaeaeaoiuo ieaoaaeae)

Eo 51 ei??aniiiaee?oaony n Eo – 60

– 90

– 92

– 94, 95 (iiaaoaiea caeiia)

– 50 (auaea/a ca?ieaou)

– 76

– 68

– 69 (iiaaoaiea caaeieaeaiiinoe)

– 67

– 75 (?an/aou n o/?aaeeoaeyie)

?aaeno? aeey aaaeaiey neioaoe/aneiai o/aoa ii Aeo n/aoa 51 – i?e
aeo?iaeueii-i?aea?iie oi?ia – aaaeiiinoue ? 2, aaea ia iniiaaiee
ia?ae/iuo aeieoiaioia a oaoiaoiii ii?yaeea io?aaeaaony iinooieaiea
aeaiaa ia ?an/aoiue n/ao a oa/aiea ianyoea e iiaen/eouaaaony iai?io ca
ianyoe (eoia aaaeiiinoe).

Neioaoe/aneee o/ao ii Eo 51 – aaaeaony a aeo?iaea-i?aea?a ? 2, aaea ia
io?aaeathony caiene ii Aeo ei??aniiiaee?othueo n/aoia, a eiioea ianyoea
– eoia e eiia/iue inoaoie, eioi?ue ?aaai:

inoaoie ia ia/aei ianyoea + iai?iou ii aaaeiiinoe ? 2 – iai?iou
aeo?iaea-i?aea?a.

Iieo/aiiue inoaoie caienuaaaony a aaaeiiinoue ? 2 e naa?yaony n auieneie
ii n/aoo.

Aeey o/aoa iia?aoeee ia ?an/aoiii n/aoa n iaee/iuie aeaiaaeiuie
n?aaenoaaie i?eiaiythony neaaeothuea ia?ae/iua aeieoiaiou:

1) iauyaeaiea ia aciin iaee/iuie – i?eiaiyaony aeey ca/eneaiey
aeaiaaeiuo n?aaenoa, inoaaoeony a eanna (ianaiaa?aiaiii auaeaiiay
ca?ieaou, au?o/ea io iieoiaoaeae e ae?.)

2) /ae – auaea/a aeaiaaeiuo n?aaenoa iaee/iuie n ?an/aoiiai n/aoa. Ii
iaoiaeeony a /aeiaie eieaeea, eioi?ay auaeaaony i?aaei?eyoeth aaieii.
I?e iieo/aiee aeaiaa iaee/iuie caiieiyaony /ae a /aeiaie eieaeea e
ei?aoie /aea. A /aea e ei?aoea oeacuaaaony noiia aeaiaaeiuo n?aaenoa, ia
eaeea oeaee iia iieo/aia (ia oicyenoaaiiua ioaeaeu, aeey auaea/e
ca?ieaou). *ae e ei?aoie iiaeienuaaaony ?oeiaiaeeoaeai e aeaaiui
aooaaeoa?ii. *ae inoaaony a aaiea, a ei?aoie – eae ii?aaaeaoaeueiue
aeieoiaio – a eanna i?aaei?eyoey.

3. O/ao aeaiaaeiuo n?aaenoa ia ?an/aoiii n/aoa a aaiea.

A nayce n ia?aoiaeii e ?uii/iie yeiiiieea i?aaei?eyoey iieo/eee i?aai
inouanoaeyoue iia?aoeee n eiino?aiiie aaethoie. N yoie oeaeueth a aaiea
ioe?uaaaony aaethoiue n/ao.

Aeey niaa?oaiey aaethoiuo iia?aoeee aaie aeieaeai eiaoue ?ac?aoaiea io
OeA ?O (eeoeaiceth).

Iia?aoeee n eiino?aiiie aaethoie niaa?oathony a neaaeothuae aaethoa:

– aeieea?u NOA

– iaiaoeeea ia?ee

– o?aioeocneea o?aiee

– ooiou noa?eeiaia

Aeey ioe?uoey aaethoiiai n/ao i?aaei?eyoea i?aaeinoaaeyao a aaie
aeieoiaiou, aiaeiae/iua aeieoiaioai i?e ioe?uoee ?an/aoiiai n/aoa.
Iaaeaeo aaieii e i?aaei?eyoeai caeeth/aaony “Aeiaiai? i ?an/aoii
eanniaii ianeoaeeaaiee”

I?e aaaeaiee iia?aoeee ia aaethoiii n/aoa i?aaei?eyoea eiaao i?aai
ca/eneyoue au?o/eo io AYAe, iieoiaoue aaethoo e i?iaeaaaoue aa.

I?e iinooieaiee au?o/ee e eiino?aiiie aaethoa a niioaaonoaee n
caeiiiaeaoaeuenoaii, i?aaei?eyoea iaycaii 50 % au?o/ee i?iaeaaaoue ia
aaethoiii ?uiea /a?ac oiieiiii/aiiua aaiee. Inoaeueiua 50 % ca/eneytho
ia aaethoiue n/ao.

Iniiaiua ia?ae/iua aeieoiaiou aeey aaaeaiey aaethoiuo iia?aoeee:

1) ii?o/aiea ia iaycaoaeueioth i?iaeaaeo aaetho

2) ieaoaaeiia ii?o/aiey aeey aaaeaiey aaciaee/iuo ?an/aoia.

Aeey iieo/aiey aaethou iaee/iuie i?eiaiyaony /aeiaay eieaeea.

O/ao aaethoiuo iia?aoeee aaaeaony ia n/. 52 “Aaethoiue n/ao” . O/ao
n?aaenoa ia yoii n/aoa aaaeaony a ecia?aieyo: a aaethoa e a ?oaeyo.
Ia?an/ao aaethou a ?oaee inouanoaeyaony ii eo?no OeA a iiiaio ca/eneaiey
aaethou. Ana inoaeueiua iia?aoeee a aaethoa (ia?a/eneaiea n?aaenoa aeey
?an/aoa n iinoaaueeaie, i?iaeaaea, auaea/a n?aaenoa a iiaeio/ao,
eiiaiaee?iai/iua, inouanoaeythony a eiino?aiiie e ioa/anoaaiiie aaethoa.
Iiieii o/aoa aaethoiuo n?aaenoa aaaeoo o/ao eo?niaie ?acieoeu eae
i?eaueue eee oauoie.

N/ao 52 eiaao noan/aoa:

52-1 – aaethoiua n/aoa aioo?e no?aiu

52-2 – aaethoiua n/aoa ca ?oaaaeii.

Aeey o/aoa aeaiaaeiuo n?aaenoa a eiino?aiiie aaethoa, iiaeeaaeaueo
i?iaeaaea ia ?uiea i?eiaiyaony n/ao 57 “Ia?aaiaeu a iooe”. Ii Aeo 57
io?aaeathony iia?aoeee, naycaiiua ni nienaieai eiino?aiiie aaethou n
o?aiceoiiai n/aoa a aaiea.

Nienaiea n o?aiceoiiai n/aoa:

Aeo 57 Eo 52

I?iaeaaea aaethou:

Aeo 48 Eo 57 (48 “?aaeecaoeey i?i/eo aeoeaia”)

Ca/eneaiea au?o/ee io i?iaeaaee aaethou:

Aeo 51 Eo 48

Eo?niaay ?acieoea:

Aeo 48 Eo 80 (anee i?eaueue)

Aeo 80 Eo 48 (anee oauoie)

Inoaaoayny /anoue aaethoiuo n?aaenoa io?aaeaaony a o/aoa aiaeiae/ii
o/aoo aeaiaaeiuo n?aaenoa ia ?an/aoiii n/aoa. Ca/eneaiea au?o/ee ia
aaethoiii n/aoa ( a aaethoa)

Aeo 52 Eo 46 (a iiiaio iieaou)

Aeo 52 Eo 62 ( a iiiaio ioa?ocee) – a caaeneiinoe io oi?iu ?an/aoa.

O/ao – a ?oaeyo e aaethoa

Aiaeeoe/aneee o/ao ia n/aoa 52 aaaeaony aiaeiae/ii o/aoo ia n/aoa 51.

4. O/ao iaee/iinoe a eanna i?aaei?eyoey.

I?aaei?eyoea auaeaao a aeaea iaee/iuo n?aaenoa ca?ieaoo e
iacia/eoaeueiua ?anoiaeu ia oicyenoaaiiua ioaeaeu. Ii?yaeie aaaeaiey
eanniauo iia?aoeee ?aaeaiaioe?oaony eino?oeoeeae aaiea ?innee “I
ii?yaeea aaaeaiey eanniauo iia?aoeee”.

Eiee/anoai aeaiaa ia i?aaei?eyoee ia?aie/aii. Eo eeieo onoaiaaeeaaaony
o/?aaeaeaieai aaiea, ianeoaeeaathuei i?aaei?eyoea, /oi niinianoaoao
nio?aiiinoe iaee/iuo aeaiaaeiuo n?aaenoa. Ana iia?aoeee n iaee/iuie
aeaiueaaie inouanoaeythony /a?ac eanno i?aaei?eyoey.

Eanna – niaoeeaeueiia iiiauaiea, eioi?ia iai?oaeiaaii naeoii e
neaiaeecaoeeae.

Auaea/a aeaiaaeiuo n?aaenoa ec eannu inouanoaeyaony eanne?ii. Ii –
iaoa?eaeueii ioaaonoaaiiia eeoei e ianao ioaaonoaaiiinoue ca
nio?aiiinoue aeaiaaeiuo n?aaenoa a eanna. I?e i?eaia ia ?aaioo aeaaiue
aooaaeoa? iaycai iieo/eoue io eanne?a ?anieneo, aaea oeacuaaaony, /oi
ioaaonoaaiiui eeoeii yaeyaony eanne?. Yoi oeacuaaaony a aeiaiai?a i
iaoa?eaeueiie ioaaonoaaiiinoe.

Nae/an aeaaiue aooaaeoa? eiaao i?aai niaiauaoue naith aeieaeiinoue n
aeieaeiinoueth eanne?a. Yoi ia nieaeaao ioaaonoaaiiinoue ca nio?aiiinoue
aeaiaaeiuo n?aaenoa.

Iinooieaiea e auaea/a aeaiaa inouanoaeyaony ia iniiaaiee ia?ae/iuo
aeieoiaioia:

a) iinooieaiea: i?eoiaeiue eanniaue i?aea?

a) auaea/a: ?anoiaeiue eanniaue i?aea?

Iniiaiua ?aeaeceou:

– iaeiaiiaaiea;

– iiia?;

– aeaoa auienee;

– io eiai iieo/aiu aeaiueae eee ia eaeea oeaee auaeaiu;

– noiia i?iienueth

IEI iiaeienuaaaony eanne?ii, caoai aeaaiui aooaaeoa?ii. E iaio
i?eeeaaeuaaaony eaeoaioeey, eioi?ay io?uaaaony e ioaeaaony eeoeo,
aianoaio aeaiueae a eanno.

?EI auienuaaaony aeaaiui aooaaeoa?ii e iiaeienuaaaony aeaaiui
aooaaeoa?ii, caoai ia?aaeaaony a eanno i?aaei?eyoey.

Aiaeeoe/aneee o/ao eanniauo iia?aoeee aaaeaony eanne?ii a “Eanniaie
eieaa” eee a “ Io/aoa eanne?a”. Ii ia?a aeaeaeaiey iaee/iuo aeaiaaeiuo
n?aaenoa ia iniiaaiee ia?ae/iuo aeieoiaioia i?iecaiaeyony caiene a
eanniaoth eieao i?e iinooieaiee e ?anoiaeiaaiee aeaiaa. Eanniaay eieaa
aaaeaony aaeaaeiaaii. A eiioea aeiy auaiaeeony inoaoie aeaiaa a eanna.
Anee aeaeaeaiea aeaiaaeiuo n?aaenoa iacia/eoaeueiia, oi aiaeeoe/aneee
o/ao iiiaaeaeueii. Aiaeeoe/aneee o/ao eanniauo iia?aoeee aaaeaony a
eanniaie eieaa aeaoo yecaiiey?ao. Auaea/a aeaiaaeiuo n?aaenoa eanne?ii
inouanoaeyaony oieueei ia iniiaaiee ?EI.

Neioaoe/aneee o/ao aaaeaony ia n/aoa 50 “Eanna”.

Aeo – iinooieaiea aeaiaaeiuo n?aaenoa Eo – 51, 52, 55, 62, 76, 71 e ae?.

Eo – auaea/a iaee/iuo aeaiaaeiuo n?aaenoa – Aeo 70, 71, 75, 43, 97, 51,
52, 26 e ae?.

Neioaoe/aneee o/ao aaaeaony a aaaeiiinoe ? 1 ii Aeo n/. 50, ii Eo n/.
50 – a aeo?iaea-i?aea?a.

Anee i?aaei?eyoeai inouanoaeyaony auaea/a eiino?aiiie aaethou /a?ac
eanno, oi aeey aaaeaiey eanniauo iia?aoeee a aaethoa ioe?uaaaony
niaoeeaeueiue noan/ao aeey o/aoa aeaiaa a eiino?aiiie aaethoa e
niaoeeaeueiue noan/ao aeey o/aoa a ioa/anoaaiiie aaethoa a niioaaonoaee
n eo?nii.

5. O/ao iiaeio/aoiuo noii.

Iiieii auieaou ca?ieaou i?aaei?eyoea auaeaao iaee/iuie ec eannu oaeaea
iiaeio/aoiui eeoeai. Auaea/a iiaeio/aoiuo noii i?iecaiaeeony ia
eiiaiaee?iai/iua ?anoiaeu e oicyenoaaiiua ioaeaeu. Nienie iiaeio/aoiuo
eeoe onoaiaaeeaaaony ?oeiaiaeeoaeai i?aaei?eyoey, auaea/a i?iecaiaeeony
a niioaaonoaee n oeacii ?oeiaiaeeoaey. Ii ia?a ?anoiaeiaaiey aeaiaaeiuo
n?aaenoa iiaeio/aoiui eeoeii ninoaaeyaony io/ao, aaea io?aaeaaony ia
iniiaaiee ii?aaaeaoaeueiuo ia?ae/iuo aeieoiaioia oaeoe/aneee ?anoiae
aeaiaaeiuo n?aaenoa, a inoaoie iaec?anoiaeiaaiiuo aeaiaa – aica?auaaony
a eanno. Ec?anoiaeiaaiiea n?aaenoaa nienuaathony ia cao?aou
i?iecaiaenoaa, a caaeneiinoe io oeaeae ?anoiaeiaaiey.

Ii?yaeie o/aoa eiiaiaee?iai/iuo ?anoiaeia.

Ia iniiaaiee i?eeaca ?oeiaiaeeoaey ?aaioieee iai?aaeythony a
eiiaiaee?iaeo aeey auiieiaiey neoaeaaiuo iaycaiiinoae. iieaoa eo
?anoiaeia. Ia?a/aiue ?anoiaeia e ii?iaoeaia eo iieaou onoaiaaeeaaaony
Iei. Oei. A niioaaonoaee n yoei inouanoaeyaony auieaoa eiiaiaee?iai/iuo
?anoiaeia.

Nae/an ninoaa iiea/eaaaiuo eiiaiaee?iai/iuo. ?anoiaeia:

1) i?iacae aei ianoa iacia/aiea (ooaea e ia?aoii);

2) iieaoa aeeeuey ii iaeio;

3) nooi/iua;

4) i?i/ea ?anoiaeu i?e iaee/ee ii?aaaeaoaeueiuo aeieoiaioia:

– iieaoa oaeaoii. ?acaiai?ia (i?iecaiaenoaaiiiai oa?aeoa?a);

– i?iacae ia ai?iaeneii o?ainii?oa;

– iieaoa i?eaiia, naycaiiuo ni neoaeaaiie iaiaoiaeeiinoueth (a
i?aaeaeao ii?i Ieioeia).

Ii aica?auaieth ec eiiaiaee?iaee iiaeio/aoiia eeoei ninoaaeyao
aaainiaue io/ao e i?eeeaaeuaaao e iaio ii?aaaeaoaeueiua aeieoiaiou.

1-y /anoue oei. io/aoa:

– oaieeey eiiaiaee?iai/iiai;

– n?ie;

– iiaeio/aoiay noiia;

– ec?anoiaeiaaii;

– ia ec?anoiaeiaaii;

– inoaoie caaeieaeaiiinoe.

2-y /anoue (ia?aoiay noi?iia):

– ?anoiaeu ia iniiaaiee anao i?eeiaeai. aeieoiaioia;

– nooi/iua;

– eie-ai aeiae a eiiaiaee?iaea (aeaiue ioauoey e aeaiue i?eauoey
n/eoaaony eae 2-a aeiy).

Nooi/iua ii?aaeaeyaony oiiiaeaieai eie-aa aeiae a eiiaiaee?iaea ia
eeieo (ia iaeie nooee). I?e iiacaeea ca ?oaaae nooi/iua. onoaiaaeeaaaony
Ieioeiii. aeey eaaeaeie no?aiu a ioaeaeueiinoe.

I?e iiacaeea a eiiaiaee?iaeo nio?aiyaony c/i .

Nooi/iua = 15.000 ?oa.

I?iacae iiea/eaaaony ii aeeaoo.

I?iaeeaaiea – ii i?aaeuyaeaiiie eaeoaioeee, anee aa iao, oi 3.000
?oa./aeaiue.

A i?aaeaeao yoeo ii?iaoeaia i?iecaiaeeony iieaoa ?anoiaeia, naycaiiuo
n eiiaiaee?iaeie. ?anoiaeu naa?o yoeo noii i.a. iiea/aiu ca n/ao i?eauee
i?aaei?eyoey.

Aaainiaue io/ao i eiiaiaee?iai/iuo ?anoiaeao ninoaaeyaony ia iicaeiaa
o?ao aeiae iinea aica?auaiey ec eiiaiaee?iaee, anee io/ao ia ninoaaeai,
aooaaeoa?ey iiaeao caaea?aeaoue auieaoo ca?ieaou. Aaainiaue io/ao
iiaeienuaaaony iiaeio/aoiui eeoeii, aeaaiui aooaaeoa?ii e ?oeiaiaeeoaeai
i?aaei?eyoey.

Aiaeeoe/aneee o/ao aaaeaony a aaaeiiinoe ? 7, aaea ii eaaeaeiio
iiaeio/aoiiio eeoeo io?aaeaaony inoaoie caaeieaeaiiinoe ii iiaeio/aoiie
noiia, auaeaii, ec?anoiaeiaaii, inoaoie iinea aiciauaiey.

Auaea/a ia oic. ioaeaeu inouanoaeyaony aeiaa?aiiui eeoeii, eioi?ia
onoaiaaeeaaaony ?oeiaiaenoaii. Iiaeio/aoiua noiiu – ia i?eia?aoaiea
oiaa?ii-iaoa?eaeueiuo oeaiiinoae.

Aeey i?eia?aoaiey OIOe iiaeio/aoiiio eeoeo auienuaaaony aeiaa?aiiinoue,
aaea oeacuaathony ?aeaeceou iiaeio/aoiiai eeoea, ,iaeiaiiaaiea OIOe,
noiia. Caaiaeyo eieao o/aoa “Auaeaiiuo oeaiiinoae”. Ia iniiaaiee
aeiaa?aiiinoe e n/aoa ia iieo/aiea OIOe auienuaaaony ?EI e i?iecaiaeeony
auieaoa aeaiaaeiuo n?aaenoa. Ii niaa?oaiee oicyenoaaiiie iia?aoeee
iiaeio/aoiia eeoei naeaao aeieoiaiou a aooaaeoa?eth.

Neioaoe/aneee o/ao aaaeaony ia n/aoa 71 “?an/aou n iiaeio/aoiuie
eeoeaie”. N/ao i?aaeiacia/ai aeey iaiauaiey eioi?iaoeee i ?an/aoao n
?aaioieeaie ii iieo/aiee a iiaeio/ao noii.

Aeo – auaea/a aeaiaa iiae io/ao

Eo – ec?anoiaeiaaiea aeaiaaeiuo n?aaenoa iiaeio/aoiuie eeoeaie.

Auaea/a aeaiaa iiae io/ao

Aeo 71 Eo 50

Eo 71 Aeo 26 – eiiaiaee?iai/iua

Eo 71 Aeo 20 – i?eia?aoaiea iaoa?eaeia aeey i?iecaiaenoaa

Aeo 25 – OIOe aeey ioaeae oeaoa.

Ia?eiaee/anee i?iecaiaeeony eiaaioa?ecaoeey iiaeio/aoiuo noii.

Iaaeinoa/a – Aeo 84 Eo 71

Nienaiea iaaeinoa/e – Aeo 70 (73), Eo 84.

Neioaoe/aneee o/ao aaaeaony a aeo?iaea-i?aea?a ? 7.

6. O/ao ?an/aoia ii oiaa?iui e iaoiaa?iui iia?aoeeyi.

?an/aou ii oiaa?iui e iaoiaa?iui iia?aoeeyi – anee i?aaei?eyoea
iinoaauee eee caaioiaeoaeue OIOe. ?an/aou ii iaoiaa?iui iia?aoeeyi
naycaiu n iiaaoaieai caaeieaeaiiinoe aaieo, athaeaeaoo, ?aaioieeai
i?aaei?eyoey, i?aaiai nioeno?aoa, iaineiiiiio oiiaeo e ae?. Ana ?an/aou
iaaeaeo i?aaei?eyoeai inouanoaeythony ia iniiaaiee oicyenoaaiiuo
aeiaiai?ia.

O/ao ?an/aoia ii oiaa?iui iia?aoeeyi.

Nouanoaotho neaaeothuea oi?iu ?an/aoia

ieaoaaeiia o?aaiaaiea

ieaoaaeiia ii?o/aiea

ieaoaaeiia o?aaiaaiea-ii?o/aiea

aee?aaeeoeau

iniaua n/aoa

a ii?yaeea ieaiiauo ieaoaaeae

a ii?yaeea ca/aoa acaeiiuo o?aaiaaiee

ii/oiaua ia?aaiaeu

aa?oa?iua naeaeee

I?eiaiaiea yoeo oi?i caaeneo io aeiaiai?aiiinoe iaaeaeo i?aaei?eyoeai-
iinoaaueeii e iieoiaoaeai.

?an/aou ieaoaaeiuie o?aaiaaieyie.

Nae/an ii/oe ia i?eiaiyaony (i?eiaiyaony ieaoaaeiia
o?aaiaaiea-ii?o/aiea). I?aaei?eyoea-iinoaauee auienuaaao n/ao ieaoaaeiia
o?aaiaaiea. Ia i?aeoeea yoa oi?ia iacuaaaony aeoeaioiie. Nouanoaotho
aeaa aa ?aciiaeaeiinoe: i?aaeaa?eoaeueiue e iineaaeothuee aeoeaio.

I?aaeaa?eoaeueiue aeoeaio – a oa/aiea o?ao aeiae aaie aeaeao ioaao io
iieoiaoaey. Ii enoa/aiea n?iea iieoiaoaeue aeaao oeacaiea aaieo i
ia?a/eneaiee aeaiaaeiuo n?aaenoa n ?an/aoiiai n/aoa ieaoaeueueea ia
?an/aoiue n/ao iinoaaueea. Anee ioaaoa iao, oi aaie aini?eieiaao yoi eae
niaeanea e ia?a/eneyao aeaiueae iinoaaueeo.

Iineaaeothuee aeoeaio – i?e iinooieaiee n/aoa a aaie ieaoaeueueea, aaie
ia?a/eneyao aeaiueae n ?an/aoiiai n/aoa ieaoaeueueea ia ?an/aoiue n/ao
iinoaaueea e a oa/aiea o?ao aeiae aeaeao niaeaney iieoiaoaey (iie/aiea –
niaeanea). Anee iieoiaoaeue ia aeaao niaeanea ia iieaoo eee ioeacuaaaony
io aeoeaioa, oi aaie eco/aao i?e/eio ioeaca e aica?auaao aeaiueae
ieaoaeueueeo.

Nouanoaoao iieiue e /anoe/iue ioeac io aeoeaioa. Iieiue – i?e
iinooieaiee n/aoa ia ii aae?ano.

Neioaoe/aneee o/ao i?e aeoeaioiie oi?ia aaaeaony neaaeothuei ia?acii.

Iinoaauee: Aeo 45 Eo 40 (ioa?ocea i?iaeoeoeee)

Aeo 46 Eo 45 ( oaeoe/aneay naaanoieiinoue ?aaeeciaaiiie i?iaeoeoeee
nienuaaaony)

Aeo 51 Eo 46 (iieaoa, ca/eneaiea au?o/ee)

Iieoiaoaeue Aeo 10 Eo 60 (aeoeaioiaai n/ao ieaoaaeiia o?aaiaaiea
iinoaaueea ca OIOe)

Aeo 60 Eo 51 (iieaoa n/aoa)

?an/aou ieaoaaeiuie ii?o/aieyie:

Iieoiaoaeue(n/ao ieaoaaeiia ii?o/aiea) ==> aaie ==> n?aaenoaa iinoaaueeo
==> ioa?ocea.

Iinoaauee: Aeo 51 Eo 62 (ca/eneaiea au?o/ee io iieoiaoaey)

Aeo 62 Eo 46 (io?aaeaiea ?aaeecaoeee a iiiaio iinooieaiey n?aaenoa)

Aeo 46 Eo 40 (ioa?ocea i?iaeoeoeee)

Iieoiaoaeue: Aeo 60 Eo 51 (ia?a/eneaiea n?aaenoa)

Aeo 10 Eo 60 (i?eoiaeiaaiea OIOe)

Aee?aaeeoeaiay oi?ia:

Iaaeinoaoie – ioaea/aiea n?aaenoa ec iai?ioa.

1. Aunoaaeaiea aee?aaeeoeaa

Aeo 55-1 Eo 51.

2. ?an/aou aee?aaeeoeaaie n iinoaaueeii

Aeo 60 Eo 55-1

3. Ii?eoiaeiaaiea OIOe, iinooieao.

Aeo 10 Eo 60

4. Aica?ao iaeniieueciaaiiuo n?aaenoa

Aeo 51 Eo 55-1

Ieaiiaua ieaoaaee: i?eiaiythony a oi?aiaea

?an/aoiui iooai acaeiiaeaenoaey: o i?aaei?eyoee, ieacuaathueo
iinoiyiiua oneoae ae?oa ae?oao.

E?iia ?an/aoia ii oiaa?iui iia?aoeeyi ia i?aaei?eyoee nouanoaotho e
ae?oaea aeaeu ?an/aoia:

– ii i?aoaiceyi;

– aioo?eoicyenoaaiiua ?an/aou;

– iaaeaeoaaeainiaua;

– ii nioeeaeueiiio no?aoiaaieth e ae?oaei aiaathaeaeaoiui ieaoaaeai;

– n ?aaioieeaie i?aaei?eyoey;

– n athaeaeaoii;

– n ?aciuie aeaaeoi?aie e e?aaeeoi?aie;

– n aaieii;

– niaianoiua i?aaei?eyoey.

7. ?an/aou ii i?aoaiceyi.

I?aoaicey i?aaeinoaaeyaony iinoaaueeai, iiae?yae/eeai, o?ainii?oiui e
ae?oaei i?aaiecaoeeyi ca iaiinoaaeo iaoa?eaeueiuo e ae?oaeo oeaiiinoae
eee iaaeiieacaiea oneoa, ca iinoaaeo iaea/anoaaiiie i?iaeoeoeee, ca
oeuaiea ii aeia o?ainii?oiuo i?aaiecaoeee e ae?.

Ae?oaea i?e/eiu: – ianiioaaonoaea oeai, oa?eoia;

– a?ae e aioo?aiiea i?inoie;

– ioeai/iia nienaiea o/?aaeaeaieai aaiea.

O/ao i?aoaicee aaaeaony ia n/aoa 63 “ ?an/aou ii i?aoaiceyi” –
aeoeaiue.

Aeo – noiia i?aoaicee iinoaaueeai e ae?.

Aeo 63 Eo 60 – ca iaaeiiinoaaeaiiue a?oc, a?eoiaoe/aneea ioeaee a
n/aoa, ianiioaaonoaea oa?eoia e ae?.

Ca ianaiaa?aiaiioth iinoaaeo iinoaaueeo i?aaeuyaeythony oo?aou, iaie,
iaonoieee. Eo o/ao:

Aeo 63 Eo 80

Iinooieaiea ieaoaaeae ii i?aoaiceyi:

Aeo 50, 51, 52 Eo 63

Noiiu, eioi?ua, eae auynieeinue, acuneaieth ia iiaeeaaeao, ioiinyony ia
oa aea n/aoa, n eioi?uo auee i?eiyou ia o/ao ii Aeo 63.

9. ?an/aou n ia?niiaeii ii iieaoa o?oaea.

?an/aou ii auieaoa ca?ieaou, i?aiee, iiniaee, aeioiaeia ii aeoeeyi e
ae?. oeaiiui aoiaaai.

O/ao ?an/aoia n ?aai/eie aaaeaony ia n/aoa 70 – ianneaiue.

Eo – ia/eneaiea anao aeaeia auieao – a ei??aniiiaeaioeee n

Aeo 20 – ia/eneaiea ca?ieaou ca ecaioiaeaiea i?iaeoeoeee

Aeo 23 – … aniiiiaaoaeueiiai i?iecaiaenoaa

Aeo 25 – … oi?aaeai/aneee ia?niiae oeaoa e i?i/ee ia?niiae

Aeo 26 – … iauaoi?aaeai/.

Aeo 31 – … inaiaiea iiaie i?iaeoeoeee e eai. ?aiiio

Aeo 89 – … a?aiy i/a?aaeiiai ioionea

Aeo 88 – ia/eneaiea aeioiaeia a aeaea i?aiee, iaoa?eaeueiie iiiiue

Aeo 81 – … a aeaea aeeaeaeaiaeia, i?aiee

Aeo 96 – ca?ieaoa ca n/ao n?aaenoa oeaeaaiai oeiaine?iaaiey

Aeo 69 – iiniaey ii a?aiaiiie iao?oaeiniiniaiinoe

Aeo 43 – ca?ieaoa a?oc/eea ca iia?oceo OIOe

Aeo 44 – ia/eneaia ca?ieaoa ?aaioieeai oi?aiaee.

Auaea/a e oaea?aeaiea ec ca?ieaou

Aeo 70 Eo 50

Eo 51 (anee ca?ieaoa auaeaaony /a?ac naa?eanno)

Eo 68 ( oaea?aeaiea iaeiaia, iiaeioiaeiue iaeia)

Eo 94 (iinooieaiea n?aaenoa io caeiiaeaaoeaa (e?aia aaieia) ii
e?aoein?i/ iui caeiai)

Eo 95 ( …aeieain?i/iui…)

Aeo 76 (oaea?aeaiu ieaoaaee ii oiaa?ai, i?eia?aoaiiui a e?aaeeo,
ia/eneaiu ieaoaaee ca eaa?oieaoo)

Auaea/a ca?ieaou inouanoaeyaony ec eannu a oa/aiea o?ao aeiae. Ii
enoa/aiee yoiai n?iea ianaiaa?aiaiii auaeaiiay ca?ieaoa, iacuaaaony
aeaiiie?iaaiiie e io?aaeaaony a ?aano?a aeaiiie?iaaiiie ca?ieaou). Ii
eaaeaeiio aeaiiiaioo caaiaeeony aeaiiiaioneay ea?oi/ea, aaea io?aaeaaony
aeaiiiaioneay caaeieaeaiiinoue e aa auaea/a.

O/ao aeaiiie?iaaiiie ca?ieaou aaaeaony ia n/aoa 76 (noan/ao – ?an/aou n
aeaiiiaioaie)

Ia?aciaaiea aeaiiie?iaaiiie ca?ieaou

Aeo 70 Eo 76

Auieaoa aeaiiie?iaaiiie ca?ieaou

Aeo 76 Eo 50

10. ?an/aou ii nioeeaeueiiio no?aoiaaieth.

I?aaei?eyoea a niioaaonoaee n caeiiiaeaoaeuenoaii inouanoaeyao
io/eneaiea ia nioeno?ao, iaineiiiia iaania/aiea, iaae. no?aoiaaiea e a
oiiae caiyoinoe (aanieaoiay iiaeaioiaea eaae?ia).

Nioeno?ao – iiniaey ii a?aiaiiie iao?oaeiniiniaiinoe

O/ao yoeo ?an/aoia aaaeaony ia n/aoa 69. Ia/eneaiea noiiu ii yoei aeaeai
?an/aoia ?aaoee?oaony caeiiiaeaoaeueiuie aeoaie. 69 – ianneaiue n/ao,
eiaao /aou?a noan/aoa, niioaaonoaothueo aeaeai io/eneaiee:

69-1 – ONN – 5,4%

69-2 – IO – 1% + 28%

69-3 – OIIN – 3,6%

69-4 – OCI – 1,5%

Eo 69 – ia/eneaiea noii, iiaeeaaeaueo ia?a/eneaieth.

Aeo – io/eneaiey a oiiaeu inouanoaeyaony ca ia/eneaiiie ca io/aoiue
ia?eiae ca?ieaou.

Eo 69 Aeo 20, 23, 25, 26, 28, 29, 30, 31, 43, 89, 96 e o.ae.

Aeo 69 – oieaoa ia/eneaiiuo noii.

Eo – aeaiaaeiua n/aoa: 50, 51, 70.

11. O/ao ?an/aoia n athaeaeaoii.

?an/aou n athaeaeaoii i?iecaiaeyony i?aaei?eyoeai ii ?acee/iui aeaeai
iaeiaia. O/ao ?an/aoia aaaeaony ia n/aoa 68 – ianneaiii.

Eo 68 – ia/eneaiea iaeiaia

Eo 68 Aeo 46,47,48 – ?acee/iua iaeiae e nai?u, oiea/eaaaiua ec au?o/ee
ca ?aaeeciaaiioth i?iaeoeoeeth, auauoea IN, i?iaeaaeo i?i/eo aeoeaia.

Eo 68 Aeo 81 – iaeia ia i?eaueue

Eo 68 AeO 70, 75 – iiaeioiaeiue iaeia

Eo 68 Aeo 51 – aica?ao iaeiaia

Aeo 68 – iiaaoaiea caaeieaeaiiinoe

Aeo 68 EO 50 (ii ii/oa), 51, 52, 90 (ca n/ao e?aaeeoia aaiea).

Nienaiea IAeN ii iinooieaoei iaoa?eaeai, IN e ae?.

Aeo 68 Eo 19

Eniieieoaeueiue eeno – caaeieaeaiiinoue, onoaiaaeeaaaiay a noaeaaiii
ii?yaeea (aeeiaiou).

12. O/ao ?an/aoia n ?aciuie aeaaeoi?aie e e?aaeeoi?aie.

O i?aaei?eyoee aicieeatho aaeeiia?aiaiiua ?an/aou n i?aaiecaoeeyie,
o/?aaeaeaieyie e ?aaioieeaie, o.a. n ?aciuie aeaaeoi?aie e e?aaeeoi?aie
. O/ao ?an/aoia aaaeaony ia n/aoao 73 “?an/aou n ia?niiaeii ii i?i/ei
iia?aoeeyi” e 76 “?an/aou n ?aciuie aeaaeoi?aie e e?aaeeoi?aie” –
aeoeaii-ianneaiue.

N/ao 73 eiaao o?e noan/aoa:

73-1 – ?an/aou ca oiaa?iu, i?iaeaiiua a e?aaeeo

73-2 – ?an/aou ii i?aaeinoaaeaiiui caeiai

73-3 – ?an/aou ii aiciauaieth iaoa?eaeueiiai oua?aa.

N/ao 76 – i?i/ay aeaaeoi?neay e e?aaeeoi?neay caaeieaeaiiinoue
(?aciaay).

A aaeaina: A – i?i/ay aeaaeoi?neay.

I – i?i/ay e?aaeeoi?neay.

Oaia ? 3. O/ao i?iecaiaenoaaiiuo caiania

1. Iiiyoea e eeanneoeeaoeey IC.

2. Ia?ae/iua aeieoiaiou ii aeaeaeaieth IC.

3. Aiaeeoe/aneee o/ao IC.

4. O/ao IAI.

5. O/ao caaioiaeaiey e i?eia?aoaiey IOe.

6. O/ao ?anoiaea IOe.

7. Eiaaioa?ecaoeey IC.

1. Iiiyoea e eeanneoeeaoeey i?iecaiaenoaaiiuo caiania.

IC – i?aaeiaou o?oaea, ianeoaeeaathuea iaeei i?iecaiaenoaaiiue oeeee,
eo noieiinoue iieiinoueth aeeth/aaony a naaanoieiinoue i?iaeoeoeee.

Iia?aoeee ii IC:

1) caaioiaeaiea e i?eia?aoaiea o iinoaaueeia;

2) aeaeaeaiea caiania ia i?aaei?eyoee (aioo?aiiea ia?aiauaiey ni neeaaea
ia i?iecaiaenoai e o.i.);

3) ?aaeecaoeey.

Nenoaia iieacaoaeae ii IC (iieacaoaee a iaoo?aeueiuo e noieiinoiuo
aaeeieoeao)

inoaoee ia ia/aei ia?eiaea = 1 ianyoe, aeaeaaea, eaa?oaeo

inoaoee ia eiiaoe ia?eiaea

i?eoiae ca ia?eiae

?anoiae ca ia?eiae

O/ao IC onoaiaaeeaaaony o/aoiie iieeoeeie i?aaei?eyoey, eioi?ay
io?aaeaao:

1) iaoiae ioeaiee IC;

2) ii?yaeie io?aaeaiey IC ia n/aoao (caaioiaeaiea e i?eia?aoaiea);

3) e?eoa?ee ioianaiey IC e IAI;

4) ii?yaeie nienaiey IAI (o/aoa auauoey IAI).

Eeanneoeeaoeey IC

1. Ii e?eoa?eth ooieoeeiiaeueiie ?iee IC e eo iacia/aieth a i?ioeanna
i?iecaiaenoaa (yeiiiie/aneay eeanneoeeaoeey):

– nu?uea (?oaea, oeiiie-nu?aoe e o.ae.);

– iniiaiua iaoa?eaeu (iaoaee, oeaiue);

– iieoiiua iieooaa?eeaou (aeaoaee, eioi?ua aieaeoo a ecaeaeey);

– aniiiiaaoaeueiua iaoa?eaeu;

– iooiaeu;

– oa?a (eiaaioa?iay – iiiaie?aoii ianeoaeeaaao i?iecaiaenoai,
o/eouaaaony a ninoaaa IN – iai?., eiioaeia?; iaeiaaioa?iay –
?aaeecaoeey aianoa n oiaa- ?ii; caeiaiaay – aeaaony caeia, caoai
aica?auaaony oa?a);

– oiieeai;

– caianiua /anoe;

– IAI.

2. Ii oaoie/aneei oa?aeoa?enoeeai e oeceei-oeie/aneei naienoaai
i?aaeiaoia o?oaea (oaoie/aneay eeanneoeeaoeey):

– yoi nenoaiaoece?iaaiiue ia?a/aiue iio?aaeyaiuo a i?iecaiaenoaa IOe n
oeacaieai iaeiaiiaaiey, ni?oa, ia?ee, aaeeieoeu ecia?aiey; eaaeaeie
iiceoeee i?enaaeaaaony naie iiiaieeaoo?iue iiia?. Oeiiaay iiiaieeaoo?a
ooaa?aeaeaia Aineiinoao. ?innee aeey anao i?aaei?eyoee.

Anee a iiiaieeaoo?a oeacuaaaony oeaia aaeeieoeu ecia?aiey, oi yoi
“iiiaieeaoo?a-oeaiiee”.

Naaanoieiinoue IC oi?ie?oaony ia aaca oeai eo i?eia?aoaiey (aac IAeN)
ca eneeth/aieai ioaeaeueiuo a?oii oiaa?ia, ii eioi?ui IAeN aeeth/aaony a
naaanoieiinoue.

A naaanoieiinoue aeeth/aaony: iieaoa i?ioeaioia ca ion?i/eo iieaou,
eioi?ay i?aaeinoaaeyaony iinoaaueeai, iaoeaiee; eiienneiiiua
aiciaa?aaeaeaiey; iieaoa a?iea?neeo oneoa; oaiiaeaiiua iioeeiu; iieaoa
o?ainii?oiuo oneoa; cao?aou ia oa?o.

Caaea/e AO a ioiioaiee IC:

1. I?aaeeueiia e naiaa?aiaiiia aeieoiaioaeueiia io?aaeaiea iia?aoeee ii
aeaeaeaiee IC.

2. Ii?aaeaeaiea oaeoe/aneie naaanoieiinoe i?eia?aoaiiuo IC.

3. Inouanoaeaiea eiio?ieue ca eniieueciaaieai IC.

4. Auyaeaiea eceeoea eee iaaeinoaoie IC.

2. Ia?ae/iua aeieoiaiou ii aeaeaeaieth i?iecaiaenoaaiiuo caiania.

1. AEo?iae o/aoa iinooiathueo a?ocia. (?aaeno?aoeey ia iniiaa
o?ainii?oiuo aeieoiaioia).

2. Aeiaa?aiiinoue iiaeio/aoiui eeoeii aeey iieo/aiey OIOe, a?ocia (aaaio
niaaaeaiey, yeniaaeeoi?).

3. AEo?iae o/aoa auaeaiiuo aeiaa?aiiinoae.

4. I?eoiaeiue i?aea? (ioi?ieaiea OIOe ia neeaae). Ninoaaeyaony a aeaiue
iinooieaiey iaoa?eaeia ia neeaae iaoa?eaeueii ioaaonoaaiiui eeoeii.

5. Aeo i i?eaiea iaoa?eaeueiuo oeaiiinoae (anee anoue eaeea-eeai
ianiioaaonoaey: eiee/anoai, iao aeieoiaioia, ea/anoai). Ninoaaeyaony
aianoi i?eoiaeiiai i?aea?a a aeaoo yecaiiey?ao a i?enoonoaee
i?aaenoaaeoaey iinoaaueea eee ae?oaiai iacaeioa?aniaaiiiai eeoea. Iaeei
yecaiiey? ia?aaeaaony iinoaaueeo, iaeei yecaiiey? – aianoi i?eoiaeiiai
i?aea?a.

6. Eeieoii-caai?iay ea?oa – aeey o/aoa ioionea, ?anoiaea IC. Yoi
ia?aie/aiea ia oo /anoue IC, eioi?oth neaaeoao auaeaoue ni neeaaea
eeaaeiaueeii oeaoai iiae?acaeaeaieyi e ae?.

7. Ea?oi/ea neeaaeneiai o/aoa (aaaeaony ia neeaaea e ninoaaeyaony aeey
eaaeaeiai iiiaieeaoo?iiai iiia?a).

Eeaaeiauee oeacuaaao:

– inoaoie IC ia ia/aei ianyoea;

– i?eoiae;

– auaea/o (?anoiae);

– inoaoie ia eiiaoe ianyoea.

8. ?aano? i?eaiee-naea/e aeieoiaioia (io?aaeathony ana
i?eoiaeii-?anoiaeiua aeieoiaiou, eioi?ua ia?aaeathony a aooaaeoa?eth).

9. Aaaeiiinoue o/aoa inoaoeia iaoa?eaeia ia neeaaea (a iaa iiiaaeatho
aeaiiua ec ea?oi/ae neeaaeneiai o/aoa).

I?eaiea a?oca inouanoaeyaony a niioaaonoaee n eino?oeoeeae “I ii?yaeea
i?eaiee a?oca”. Anee auyaeaii ianiioaaonoaea, oi eiienney ninoaaeyao aeo
i i?eaiea a?oca. Yoi iniiaaiea aeey i?aaeuyaeaiey i?aoaicee. I?e
aaoiiiaeeueiuo ia?aaiceao aeo iiaeii ia ninoaaeyoue, a naeaeaoue ioiaoeo
ia o?ainii?oiie iaeeaaeiie. Ia iinooieaoea iaoa?eaeu iieo/atho ?an/aoiua
aeieoiaiou, eioi?ua ?aaeno?e?othony a aeo?iaea o/aoa iinooieaoeo a?ocia.
Caoai yoe aeieoiaiou naa?ytho n aeiaiai?ii iinoaaee. Anee ana a
ii?yaeea, oi i?iecaiaeeony aeoeaio e ?an/aoiua aeieoiaiou ioi?ieythony
aooaaeoa?eae aeey iieaou. Aeey iiaeio/aoiuo eeoe auienuaaaony i?eoiaeiue
i?aea?: iaeei yec. – a aooaaeoa?eth, iaeei – inoaaony ia neeaaea.

Inoaoee IC auaiaeyony ii oi?ioea:

I eiia/iua = I ia/aeueiua + I – ?

3. Aiaeeoe/aneee o/ao i?iecaiaenoaaiiuo caiania.

Aiaeeoe/aneee O IC iiaeao aanoenue eeai ii oaeoe/aneie n?aaeiae
naaanoieiinoe, eeai a ioeaiea ii o/aoiui oeaiai (aeiaiai?iay, ieaiiaay,
?an/aoiay oeaia). O/aoiay oeaia ii?aaeaeyaony i?aaei?eyoeai ia iniiaa
aeiaiai?a iinoaaee, oeai i?ioeiai ianyoea n eiaeaenaoeeae. O/aoiay oeaia
iineo oneiaiue oa?aeoa? e ia niaiaaeaao n oaeoe/aneie .

Ii oaeoe/aneie n?aaeiae naaanoieiinoe (aaeainiaue iaoiae)

1) ia eaaeaeue aeae i?iecaiaenoaaiiuo caiania ioe?uaaaony ea?oi/ea
eiee/anoaaiii-noiiiaiai o/aoa. A yoie ea?oi/ea aooaaeoa? ioia/aao:

– inoaoee ia ia/aei ianyoea;

– i?eoiae;

– ?anoiae;

– inoaoee ia eiiaoe ianyoea.

Aeaeaaony yoi a o?iiieiae/aneie iineaaeiaaoaeueiinoe. Ec ea?oi/ae
eioi?iaoeeth aooaaeoa? ia?aiineo a aiaeeoe/aneea eiee/anoaaiii-noiiiaua
aaaeiiinoe ii 10, 11, 12 n/aoai. Yoa eioi?iaoeey niioaaonoaoao
eioi?iaoeee ea?oi/ae neeaaeneiai o/aoa.

N?aaeiyy oaeoe/aneay naaanoieiinoue aaeeieoeu ecaeaeey ?ann/eouaaaony
oae:

inoaoee ia ia/aei ianyoea + iinooieei anaai (noieiinoiia
au?aaeaiea)

O n/n =
————————————————————————
————————

niioa-a eie-ai ino-a ia ia/. ian. + eie-ai iinooieaiee
(iaoo?. aaeeieoeu)

?anoiae a noieiinoiii au?aaeaiee ii?aaeaeyaony, eniieuecoy n?aaeithth
oaeoe/aneoth naaanoieiinoue aaeeieoeu:

?anoiae a noiia iao-eia = eie-ai ec?ano. iao-eia o n?aaeiyy oaeoe/. n/n
aaeeieoeu.

Yoi aeaeaaony a nayce n eieaaaieai oeai.

Inoaoee = eoiai iinooieaiee n inoaoeii – ec?anoiaeiaaii.

Ioeaiea i?iecaiaenoaaiiuo caiania.

Aeey i?aaeeueiiai aaaeaiey AO iaiaoiaeeia ioeaiea IC. Nae/an o/ao
iinooieaiey IC aaaeaony a aeaoo ioeaieao:

– ii o/aoiui oeaiai ;

– ii oaeoe/aneie naaanoieiinoe.

Aeey aeinoiaa?iiai ii?aaeaeaiey noieiinoe iinooieaoeo OIOe aanoe o/ao
ii oaeoe/aneie naaanoieiinoe, ii aa ii?aaeaeytho oieueei a eiioea
o/aoiiai ia?eiaea, a cia/eo iaiaoiaeeii aanoe o/ao ii o/aoiui oeaiai.

O/aoiua oeaiu:

– iioiaua;

– aeiaiai?iua;

– ieaiiaay naaanoieiinoue;

– ?icie/iua.

Oaeoe/aneay naaanoieiinoue iaoa?eaeueiuo ?ano?nia ninoieo ec cao?ao ia
eo i?eia?aoaiea. A ninoaa oaeoe/aneie naaanoieiinoe aoiaeyo:

– noieiinoue iaoa?eaeia;

– cao?aou ii aeinoaaea (o?ainii?oii-caaioiaeoaeueiua ?anoiaeu);

– iieaoa % ca i?eia?aoaiea a e?aaeeo, i?aaeinoaaeaiiuo iinoaaueeii OIOe;

– iaoeaiee e iaaeaaaee;

– eiienneiiiua aiciaa?aaeaeaiey eiiia?/aneei, aiaoiayeiiiie/aneei e
ae?oaei i?aaiecaoeeyi;

– oaiiaeaiiua iioeeiu;

– ?anoiaeu ia o?ainii?oe?iaeo, o?aiaiea e aeinoaaeo, inouanoaeaiea
noi?iiieie i?aaiecaoeeyie.

Ioeaiea IC, ec?anoiaeiaaiiuo ia i?iecaiaenoai, inouanoaeyaony
iaoiaeaie:

– ii n?aaeiae naaanoieiinoe;

– ii naaanoieiinoe ia?auo ii a?aiaie caeoiie (OEOI);

– ii naaanoieiinoe iineaaeieo ii a?aiaie caeoiie (EEOI);

OEOI: nienaiea iaoa?eaeia no?iai a o?iiieiae/aneii ii?yaeea iinooieaiey
ia?oee. Nia/aea nienuaaaony ia?aay ia?oey ec iinooieaoeo iaoa?eaeia,
caoai aoi?ay.

EEOI: iaoa?eaeu nienuaathony ii noieiinoe iineaaeiae i?eia?aoaiiie
ia?oee. Iaeaieaa auaiaeii i?e eioeyoeee.

Oaeoe/aneay naaanoieiinoue ec?anoiaeiaaiiuo iaoa?eaeia = noieiinoue
ec?anoiaeiaaiiuo iaoa?eaeia + o?ainii?oii-caaioiaeoaeueiua ?anoiaeu,
ioiinyueany e noieiinoe ec?anoiaeiaaiiuo iaoa?eaeia.

O?ainii?ii-caaioiaeoaeueiua ?anoiaeu, ioiinyueany e noieiinoe
ec?anoiaeiaaiiuo iaoa?eaeia en/eneythony ioaeaeueii.

OC? = (noieiinoue ec?anoiaeiaaiiuo iaoa?eaeia o OC? ioiinyueany e
ec?anoiaeiaaiiui iaoa?eaeai) : 100%

% OC? = (OC? inoaoea iaoa?eaeia ia ia/aei ianyoea + OC? ii iinooieaoei
iaoa?eaeai) : (inoaoie iaoa?eaeia ia ia/aei ianyoea (ii o/aoiui oeaiai)
+ noieiinoue iinooieaoeo iaoa?eaeia ii o/aoiui oeaiai)

Anee o/ao iinooieaiey iaoa?eaeia aaaeaony ii ieaiiaie naaanoieiinoe
(o/aoiay oeaia), oi a eiioea o/aoiiai ia?eiaea ii?aaeaeyaony ioeeiiaiea
iaaeaeo oaeoe/aneie naaanoieiinoueth iinooieaoeo iaoa?eaeia e ieaiiaie
naaanoieiinoueth. Aianoi % OC? ii?aaeaeytho % ioeeiiaiee.

Aiaeeoe/aneee o/ao aaaeaony ii o/aoiui oeaiai aeaoiy iaoiaeaie:
ia?aeeaeueiui e naeueaeiaui (iaeaieaa ?ani?ino?aiaiiui).

Naeueaeiaue iaoiae. Caiene a ea?oi/eao neeaaeneiai o/aoa inouanoaeyaony
ia iniiaaiee ia?ae/iuo aeieoiaioia ii i?eoiaeo e ?anoiaeo. Inoaoie =
inoaoie ia ia/aei + i?eoiae – ?anoiae.

O/ao ?anoiaea OIOe a aooaaeoa?ee aaaeaony ia iniiaaiee ia?ae/iuo
aeieoiaioia. Aaaeoony aaaeiiinoe ii i?eoiaeo, ?anoiaeo, ninoaaeythony
iai?ioiua aaaeiiinoe ii eaaeaeiio aeaeo OIOe.

I?e aeo?iaeueii-i?aea?iie oi?ia aaaeaony aaaeiiinoue ? 10 (o/ao
caiania):

1 ?acaeae – iinooieaiea iaoa?eaeia.

2 ?acaeae – ?anoiae e ii?aaeaeaiea oaeoe/aneie naaanoieiinoe
ec?anoiaeiaaiiuo iaoa?eaeia.

O/ao ?an/aoia n iinoaaueeaie – aeo?iae-i?aea? ? 6. Ia iniiaaiee n/aoia
iinoaaueeia e ia?ae/iuo aeieoiaioia ii i?eoiaeo a ?ac?aca noan/aoia ii
eaaeaeiio iinoaaueeo aaaeaony o/ao iinooieaiey iaoa?eaeia e iieaoa ca
iinooieaoea OIOe.

Neioaoe/aneee o/ao i?iecaiaenoaaiiuo caiania – n/ao 10 ”Iaoa?eaeu””
(eiaao 8 noan/aoia) e ia n/aoa 12 “IAI”.

Aeo – iinooieaiea, Eo – ?anoiae.

Aeo 10 iinooieaiea Eo 60 – io iinoaaueeia

Eo 76 – i?i/eo e?aaeeoi?ia

Eo 75 – o/?aaeeoaeae

Eo 20 – aica?ao ec i?iecaiaenoaa

Eo 28 e ii?eoiaeiaaiea ieii/aoaeueii caa?aeiaaiiie i?iaeoe- oeee.

Aeo 19 Eo 60, 76 – ia/eneaiea IAeN.

Eo 10 – ?anoiae – Aeo 20, 25(ianeoaeeaaiea i?iecaiaenoaa), 26
(ianeoaeeaaiea oicyenoaa), 28 (eni?aaeaiea a?aea), 48 (?aaeeciaaiiua
iaoa?eaeu ia noi?iio)

Aeo 48 Eo 68 – ia/eneaiea IAeN ii i?iaeaiiui OIOe.

Neioaoe/aneee o/ao ec?anoiaeiaaiiuo OIOe – aaaeiiinoe ? 15, 12, 16
(?aaeecaoeey), aeo?iae-i?aea? ? 10.

4. O/ao IAI.

E IAI ioiinyony i?aaeiaou noieiinoueth ieaea 50 ieieiaeueiuo ca?ieao
eee n?ieii yenieoaoaoeee iaiaa 1 aiaea iacaaeneii io eo noieiinoe. E?iia
oiai, e IAI ioiinyo niaoeeaeueiua eino?oiaiou e niaoeeaeueiua
i?eniiniaeaiey, ono?ienoaa, oa?a aeey o?aiaiey OIOe ia neeaaea,
i?aaeiaou aeey auaea/e iai?ieao, iacaaeneii io noieiinoe, i?oaeey eiaa,
aaiciiioi?iua ieeu, naciiiua aei?iae, a?aiaiiua caeaiey a eano e ae?.

Iniaaiiinoe o/aoa IAI:

1) IAI ii noieiinoe iiae?acaeaeythony ia IAI noieiinoueth ia aieaa 1/20
onoaiiaeaiiiai eeieoa ca aaeeieoeo;

2) IAI ni noieiinoueth aieaa 1/20.

IAI noieiinoueth iaiaa 1/20 onoaiiaeaiiiai eeieoa o/eouaathony
aiaeiae/ii i?iecaiaenoaaiiui, o.a. ii ia?a ioionea eo a i?iecaiaenoai,
iie n?aco nienuaathony ia naaanoieiinoue ecaioaaeeaaaiie i?iaeoeoeee.

Ii IAI aieaa 1/20 ia/eneyaony eciina aeaoiy niiniaaie:

1) – i?e ioionea iaoa?eaeia eciin = 50 % eo noieiinoe.

– i?e nienaiee – inoaaoeany 50 % noieiinoe ca ieionii eciina;

2) ia/eneyaony eciin 100%

3) ii niaoeeaeueiui eino?oiaioai, i?eniiniaeaieyi e niaiiiio
iai?oaeiaaieth eciin ia/eneyaony enoiaey ec niaoiie noaaee e
caieaie?iaaiiiai auionea i?iaeoeoeee n iiiiuue yoeo eino?oiaioia.

O/ao eciina – n/ao 13 “Eciin IAI”.

O/ao IAI noieiinoueth aieaa 1/20 onoaiiaeaiiiai eeieoa.

Aeo 12/2 Eo 12/1 – ioione IAI ni neeaaea a yenieoaoaoeeth;

Eciin: Aeo 20 Eo 13 (50% eee 100%) – IAI, ia?aaeaiiua a iniiaiia
i?iecaiaenoai.

Aeo 20 Eo 13 – a oeao

Aeo 26 Eo 13 – a aaeieieno?aoeaii-oicyenoaaiiua iiiauaiey.

Eciin i?e auauoee (nienaiee)

Aeo 20, 25, 26 Eo 13 (50%) – noieiinoue ii?eoiaeiaaiiiai eiia

Nienaiea IAI

Aeo 13 Eo 12/2 – a ?acoeueoaoa eciina (iieiue eciin)

Aeo 10 Eo 13 – eii.

5. O/ao caaioiaeaiey i i?eia?aoaiey iaoa?eaeueiuo oeaiiinoae.

O/ao inouanoaeyaony ia i?aaei?eyoee a niioaaonoaee n o/aoiie iieeoeeie
ia iniiaaiee ia?ae/iuo aeieoiaioia ii i?eoiaeo OIOe.

Nouanoaotho aeaa aa?eaio o/aoa caaioiaeaiey e i?eia?aoaiey IC.

1. O/ao caaioiaeaiey IC aaaeaony ia n/aoa 15 “Caaioiaeaiea e
i?eia?aoaiea iaoa?eaeia”.

Aeo – iieoiiay noieiinoue OIOe, ii eioi?ui i?aaei?eyoea iieo/eei
?an/aoiua aeieoiaiou iinoaaueeia.

Aeo 15 Eo 60, 71, 23, 76.

Ioaeaeueiie no?ieie io?aaeaaony IAeN ii iinooieaoei iaoa?eaeai:

Aeo 19 Eo 60 (iinoiyiiua iinoaaueee), 76 (?aciaua iinoaaueee).

IAeN a aeieoiaioa iinoaaueea aeieaeai auoue io?aaeai ioaeaeueiie
no?ieie.

Ii?eoiaeiaaiea OIOe ii o/aoiui oeaiai io?aaeaaony:

Aeo 10 Eo 15 – oaeoe/anee ii?eoiaeiaaiiua ni neeaaea iaoa?eaeu

Ioeeiiaiea iaaeaeo oaeoe/aneie naaanoieiinoueth e o/aoiie oeaiie:

Aeo 16 “Ioeeiiaiea a noieiinoe iaoa?eaeia” Eo 15

2. Caaioiaeaiea i?eia?aoaiiuo OIOe:

Aeo 10 Eo 60, 76, 23, 71, 20 (anee aica?ao iaeniieueciaaiiuo OIOe)

O?ainii?oiua caaioiaeoaeueiua ?anoiaeu:

Aeo 10 Eo 60, 76, 23, 71)

I?e iinooieaiee OIOe aiciiaeii:

– ia i?aaei?eyoea iinooiatho nii?iaiaeeoaeueiua aeieoiaiou io
iinoaaueea, a OIOe iiea ionoonoaotho. Eo o/ao aaaeaony eae o/ao
iaoa?eaeia a iooe.

– iinooiatho iaoa?eaeu io iinoaaueea, a nii?iaiaeeoaeueiua aeieoiaiou
ionoonoaotho. Eo o/ao aaaeaony eae o/ao iaiooaeoo?iaaiiuo iinoaaie.

Iniaaiiinoe o/aoa iaoa?eaeia a iooe:

1) a o/aoiii ?aaeno?a – aeo?iae-i?aea? ? 6 – i?iecaiaeeony caienue iauae
noiiu noieiinoe iinooieaoeo iaoa?eaeia.

A a?aoa, aaea io?aaeaaony ? i?eoiaeiiai i?aea?a noaaeony aoeaa “I”

2) i?e iinooieaiee OIOe io iinoaaueeia a o/aoiii ?aaeno?a i?iecaiaeeony
noiie?iaaiiay caienue e?aniuie /a?ieeaie, e aeiiieieoaeueiie no?ieie
io?aaeaao i?eoiae OIOe ii aaeainiaiio n/aoo 10 e iauae noiiie,
i?inoaaeyaony ? i?eoiaeiiai i?aea?a.

Iaiooaeoo?iaaiiua iinoaaee:

I?e iinooieaiee OIOe auienuaaaony aeo i?eaiee OIOe e noieiinoue
iinooieaoeo OIOe io?aaeathony a aeo?iaea-i?aea?a ? 6 ii aaeainiaiio
n/aoo “Iaoa?eaeu” e a a?aoa “Iaiooaeoo?iaaiiua iinoaaee”.

I?e iinooieaiee n/aoa ii yoie noiea i?iecaiaeeony caienue ii n/aoo e
IAeN. Anee anoue ioeeiiaiea iaaeaeo noieiinoueth iaoa?eaeia, io?aaeaiiuo
a n/aoa e ii?eoiaeiaaiiuo, oi iie io?aaeathony ii n/aoo 16.

I?e iinooieaiee OIOe aiciiaeia eo iaaeinoa/a e iaea/anoaaiiay iinoaaea.
Ia noiio iaaeinoa/e (iaea/anoaaiiie iinoaaee) ninoaaeyaony aeo
i?aaenoaaeoaeyie i?aaei?eyoey e iinoaaueea e i?aaeuyaeyaony i?aoaicey
aeiiaieeai: iinoaaueeo o?ainii?oiie i?aaiecaoeee.

O/ao i?aoaicee:

Aeo 63 Eo 60 (iinoaaueee e o?ainii?oiua i?aaiecaoeee), 76 (ae?oaea
i?aaiecaoeee) – ianiioaaonoaea ea/anoaa iieo/aiiuo OIOe noaiaea?oai eee
oneiaeyi aeiaiai?a.

Iinoaaea OIOe ii i?aoaicee:

Aeo 10 Eo 63

Aica?ao aeaiaaeiuo n?aaenoa i?e iiaaoaiee caaeieaeaiiinoe ii i?aoaicee

Aeo 51, 52 Eo 63 (iinooieee ieaoaaee ii ?aiaa i?aaeuyaeaiiui
i?aoaiceyi).

6. O/ao ?anoiaea iaoa?eaeueiuo oeaiiinoae.

Ioione OIOe ia i?iecaiaenoai ia icia/aao eo oaeoe/aneeo ?anoiae.
Nouanoaotho ?acee/iua niiniau ii?aaeaeaiey ?anoiaea OIOe ia
i?iecaiaenoai:

1. Niinia aeieoiaioaeueiiai ioi?ieaiey.

Oaeoe/aneee ?anoiae iaoa?eaeia inouanoaeyaony ia iniiaaiee
?ac?aaioaiiuo ii?i ?anoiaea. I?e iaee/ee ioeeiiaiey iaaeaeo ii?iaoeaiuie
e oaeoe/aneeie ?anoiaeaie ninoaaeyaony aeieoiaio “O?aaiaaiey n
neaiaeueiuie i?eciaeaie” (e?aniay /a?oa ii aeeaaiiaee eee ia aoiaaa
ae?oaiai oeaaoa).

2. Eiaaioa?ecaoeey.

Oaeoe/aneee ?anoiae iaoa?eaeia ii?aaeaeytho ii aeaiiui eiaaioa?ecaoeee.
A eiioea ianyoea eee niaiu iooai eia-oeee ii?aaeaeyaony inoaoie
iaeniieueciaaiiuo OIOe. Oaeoe/aneee ?anoiae iaoa?eaeia ia i?iecaiaenoai
ii?aaeaeyaony ?an/aoiui iooai:

Inoaoie ia ia/aei ianyoea + eiee/anoai iinooieaoeo iaoa?eaeia ca ianyoe
– inoaoie OIOe ia eiiaoe ianyoea.

3. Iaoiae ia?oeaiiiai ?ane?iy.

( A io?aneyo, aaea eniieueciaaiea OIOe inouanoaeyaony a ?acoeueoaoa eo
?ane?iy ia oeaie, iaoaeeu.)

A eiioea io/aoiiai ia?eiaea ii?aaeaeyaony inoaoie iaoa?eaeia.

Oaeoe/aneee ?anoiae = ?anoiae ii ii?ia -= ioeeiiaiey.

O/ao ?anoiaeia iaoa?eaeia aaaeaony ia iniiaaiee eenoa ?ane?iy ii
ia?oey.

Neioaoe/aneee o/ao

Eo 10 Aeo (eoaea ec?anoiaeiaaii) 20, 23, 25, 26, 28.

A oneiaeyo ?uii/iie yeiiiieee i?aaei?eyoea eiaao i?aai i?iaeaaaoue OIOe.
?aaeecaoeey OIOe:

Aeo 48 Eo 10 – ii ioioneiui oeaiai

Aeo 48 Eo 68 – ia/eneaiea IAeN

Aeo 51 Eo 48 – ca/eneaiea au?o/ee

Aeo 48 (80) Eo 80 (48) – oeiainiaue ?acoeueoao: i?eaueue (oauoie)

Neioaoe/aneee o/ao ?anoiaea iaoa?eaeia:

Aaaeiiinoue ? 15, 12, aeo?iae-i?aea? ? 10.

Aiaeiae/ii aaaeaony o/ao i?iaeaaee IAI.

7. Eiaaioa?ecaoeey i?iecaiaenoaaiiuo caiania.

Eiio?ieue ca ninoiyieai IC e ii?yaeie io?aaeaiey a o/aoa ?acoeueoaoia
eo eiaaioa?ecaoeee.

Aeey eiio?iey ca ninoiyieai eniieueciaaiey IC i?iaiaeeony
eiaaioa?ecaoeey. N?iee i?iaaaeaiey eiaaioa?ecaoeee (i?e/eiu):

1) iaeei ?ac a aiae ia?aae ninoaaeaieai aiaeiaiai io/aoa (nieioiay
eiaaioa?ecaoeey);

2) auai?i/ii ii oeacaieth ?oeiaiaeeoaey i?aaei?eyoey;

3) i?e niaia iaoa?eaeueii ioaaonoaaiiiai eeoea;

4) i?e auyaeaiey oeuaiey iaoa?eaeueiuo oeaiiinoae.

Eiaaioa?ecaoeey i?iaiaeeony eiienneae, eioi?ay iacia/aaony
?oeiaiaeeoaeai i?aaei?eyoey ia iniiaaiee i?eeaca. A eiaaioa?ioth
eiienneth aoiaeeo i?aaenoaaeoaeue aooaaeoa?ee. Ia?aae eiaaioa?ecaoeeae
iaoa?eaeueii ioaaonoaaiiia eeoei ieoao ?anieneo i oii, /oi ana OIOe a
iiiauaiee io?aaeaiu a ia?ae/iuo aeieoiaioao. Ia iiiaio i?iaaaeaiey
eiaaioa?ecaoeee e a oa/aiea aa i?iaaaeaiey neeaae ieiiae?oaony e
iaoa?eaeueii ioaaonoaaiiia eeoei aeiioneaaony ooaea eeoue n
i?aaenoaaeoaeyie eiiennee.

I?e i?iaaaeaiee eiaaioa?ecaoeee iiaen/eouaaaony iaee/ea OIOe ia neeaaea
a ?ac?aca iiiaieeaoo?iuo iiia?ia, ii aeiioneaaony e ia?ani?oeoea OIOe.
Iinea oiai, eae eiienney i?in/eouaaao, ninoaaeyaony eiaaioa?ecaoeeiiiay
iienue eee aeo i i?iaaaeaiee eiaaioa?ecaoeee, aaea io?aaeaaony
oaeoe/aneia iaee/ea OIOe, noaayony iiaeiene eiaaio. eiiennee.

Eiaaioa?ecaoeeiiiay iienue ia?aaeaaony a aooaaeoa?eth, aaea oeacuaaaony
oeaia, ii?aaeaeyaony noiia, a caoai aeaiiua ia?aiiny a nee/eoaeueioth
aaaeiiinoue: aeaiiua ii aeieoiaioai , e ii?aaeaeythony ioeeiiaiey eae
iaaeinoa/e eee eceeoee. Eceeoee i?eoiaeothony, a iaaeinoa/e nienuaathony
ca n/ao aeiiaiuo eeoe, anoanoaaiiie oauee e naaanoieiinoe.

Auyaeaiea iaaeinoa/e:

Aeo 84 Eo 10

Iaaeinoa/a a i?aaeaeao ii?i anoanoaaiiie oauee:

Aeo 25, 26 Eo 84

Naa?o ii?i ca n/ao aeiiaiuo:

Aeo 70 Eo 84 (iaaieueoay)

Aeo 73 Eo 84 (aieueoay)

Aeo 73 Eo 84 e Aeo 76 Eo 73 (i/aiue aieueoay)

Aeiiaiee ia onoaiiaeai (nienuaaaony ia ecaea?aeee i?iecaiaenoaa)

Aeo 25, 26 Eo 10

A ?acoeueoaoa noeoeeiuo aaaenoaee

Aeo 80 Eo 84

Oaia ? 4. O/ao iniiaiuo n?aaenoa e eaieoaeueiuo aeiaeaiee

1. IN, eo eeanneoeeaoeey e ioeaiea.

2. Aeieoiaioaeueiia ioi?ieaiea e i?aaiecaoeey aiaeeoe/aneiai o/aoa IN.

3. O/ao eaieoaeueiuo aeiaeaiee e iinooieaiea IN.

4. O/ao cao?ao ia ?aiiio e oaoie/aneia ianeoaeeaaiea IN.

5. O/ao auauoey IN.

6. O/ao naeaiiuo a a?aiaeo e a?aiaeiaaiiuo IN.

7. Iaaeaeoia?iaeiay i?aeoeea o/aoa aii?oecaoeee.

1. Iniiaiua n?aaenoaa, eo eeanneoeeaoeey e ioeaiea.

Aeey inouanoaeaiey oicyenoaaiiie aeayoaeueiinoe ia i?aaei?eyoee
aaaeiia cia/aiea eiatho IN.

IN – niaieoiiinoue iaoa?eaeueii-aauanoaaiiuo iauaeoia, eioi?ua
iiiaie?aoii o/anoaotho a i?ioeanna i?iecaiaenoaa, e a i?ioeanna
yenieoaoaoeee ia?aiinyo naith noieiinoue ia naaanoieiinoue
ecaioaaeeaaaiie i?iaeoeoeee.

Ia i?aeoeea e IN ioiinyony n?aaenoaa i?iecaiaenoaa, noieiinoueth nauoa
50 ieieiaeueiuo ca?ieao eee n?ieii yenieoaoaoeee aieaa 1 aiaea.

IN auaatho i?iecaiaenoaaiiua e iai?iecaiaenoaaiiua.

Ii aeaeai IN iiae?acaeaeythony:

1) caiaeueiua o/anoee, iaoiaeyueany a nianoaaiiinoe i?aaei?eyoey (a
aaeaina auaeaeythony ioaeaeueiie noaoueae);

2) caeaiey, nii?oaeaiey, iaoeiu, iai?oaeiaaiea, ia?aaeaoi/iua ono?ienoaa
e i?i/ea IN (a?oiie?othony e io?aaeathony a aaeaina ioaeaeueiie
noaoueae)

Ioeaiea IN.

Aeey i?aaeeueiie i?aaiecaoeee AO, IN ioeaieaathony:

– ii ia?aiia/aeueiie noieiinoe;

– ii ainnoaiiaeoaeueiie noieiinoe;

– ii inoaoi/iie noieiinoe.

A aaeaina IN io?aaeathony ii inoaoi/iie noieiinoe (aac ia?aiia/aeueiie
e eciina)

Ia?aiia/aeueiay noieiinoue – cao?aou , naycaiiua n i?eia?aoaieai e
no?ieoaeuenoaii IN (cao?aou ia iieoieo, aeinoaaeo, o?ainii?oe?iaeo).

Ainnoaiiaeoaeueiay noieiinoue – noieiinoue IN iinea eo ia?aioeaiee.
Ec-ca eioeyoeee ia?aioeaiea IN inouanoaeyaony aaeaaiaeii. Nae/an –
ia?aioeaiea ia 01.01.96, eioi?ay a o/aoa iieacuaaaony ia 01.04 96.

Inoaoi/iay noieiinoue – ?acieoea iaaeaeo ia?aiia/aeueiie noieiinoueth e
eciinii.

Cia/aiea ioeaiee IN – inoaoi/iay noieiinoue io?aaeaao ?aaeueiie
ninoiyiea IN.

2. Aeieoiaioaeueiia ioi?ieaiea e i?aaiecaoeey aiaeeoe/aneiai o/aoa
iniiaiuo n?aaenoa.

O/ao iinooieaiee e auauoey IN aaaeaony ia iniiaaiee ia?ae/iuo
aeieoiaioia. Iniiaiie ia?ae/iue aeieoiaio – aeo i?eaiee-ia?aaea/e IN
oeiiaie oi?iu IN-1.

I?eaiea IN i?e iieoiea eee no?ieoaeuenoaa inouanoaeyaony eiienneae, a
ninoaa eioi?ie aeeth/athony oaoiieiae, iaoaieee e i?aaenoaaeoaeue
aooaaeoa?ee. Ia iniiaaiee nii?iaiaeeoaeueiuo aeieoiaioia a Aeoa
io?aaeathony:

– iaeiaiiaaiea iinooieaoaai iauaeoa;

– ia?aiia/aeueiay noieiinoue;

– n?ie yenieoaoaoeee;

– i?e eniieueciaaiee: noiia eciina.

Aeo iiaeienuaaaony eiienneae e ia?aaeaaony a aooaaeoa?eth i?aaei?eyoey.
Eaaeaeiio iauaeoo IN i?enaaeaaaony eiaaioa?iue iiia?, a ?acoeueoaoa /aai
a aooaaeoa?ee aaaeaony eiaaioa?iue o/ao.

Ii eaaeaeiio iauaeoo (a?oiia) ioe?uaaaony eiaaioa?iay ea?oi/ea:

– iaeiaiiaaiea iauaeoa;

– eiaaioa?iue iiia?;

– ia?aiia/aeueiay noieiinoue;

– n?ie yenieoaoaoeee;

– ii?ia aii?oecaoeee;

– noiia aii?oecaoeee, ia/eneaiiay aaeaiany/ii i?e iinooieaiee IN, auaoeo
a yenieoaoaoeee: noiia eciina.

A ea?oi/ea oeacuaathony n?iee i?iaaaeaiey eaieoaeueiiai ?aiiioa.
Ea?oi/ee o?aiyony a ea?oioaea ii aeaeai IN e ianoo eo iaoiaeaeaiey.

I?e ia?aiauaiee IN ea?oi/ee ia?aeeaaeuaathony. Oaeay a?oiie?iaea IN
iaiaoiaeeia aeey i?aaeeueiiai ii?aaeaeaiey noiiu eciina e io?aaeaiey aa
a o/aoa.

Noiia eciina: ii anai aeaeai IN, e?iia aaoiiiaeeae.

Noiia eciina = (ia?aiia/aeueiay noieiinoue o aiaeiaay ii?ia aii?oecaoeee
(a %)) : (12 o 100%).

Ii?ia aii?oecaoeee a ?O yaeyaony aaeeiie aeey anao aeaeia IN.
Eneeth/aiea: onoaiiaeaiiay ii?ia aeey IN, ?aaioathueo a oneiaeyo
E?aeiaai Naaa?a e a iiaecaiiuo oneiaeyo. E iei i?eiaiythony iii?aai/iue
eiyooeoeeaio.

Ii?ia aii?oecaoeee ?ac?aaaouaaaony i?aaeoaeuenoaii. A nayce n oai, /oi
aeaeaeaiea In ia i?aaei?eyoee iacia/eoaeueiia, a iiiaieeaoo?a eo
aeinoaoi/ii aaeeea i?eiaiyaony nie?auaiiue niinia ?an/aoa aii?oecaoeee:

Aaeaiany/iay noiia eciina ca oaeouee ianyoe = Noiia eciina ca i?ioeue
ianyoe + eciin ii iinooieaoei IN – eciin ii auauaoei IN.

Ii iinooieaoei IN eciin ia/eneyaony n ia?aiai /enea ianyoea,
neaaeothuaai ca ianyoeai iinooieaiey. Iai?eia?, anee IN iinooieee 2
ia?oa, oi eciin ia/eneyaony n 01.04.

Ii auauaoei IN eciin i?ae?auatho ia/eneyoue n ia?aiai /enea ianyoea,
neaaeothuaai ca ianyoeai auauoey. Iai?eia?, IN auauee 01.04, a iaa ia
ia/eneyaony eciin.

?an/ao eciina i?e ?o/iie oaoieea o/aoa inouanoaeyaony a ?ac?aaioi/iie
oaaeeoea ? 6:

– iinooieaoea IN a io/aoiii ia?eiaea;

– auauaoea IN a io/aoiii ia?eiaea;

– aii?oecaoeey ca i?ioeue ianyoe;

– aii?oecaoeey ii iinooieaoei IN;

– aii?oecaoeey ii auauaoei IN;

– noiia eciina ca oaeouee ianyoe.

Yoi i?inoie (eeiaeiue) iaoiae.

Nae/an i?eiaiyaony e onei?aiiue niinia aii?oecaoeee: ii ioaeaeueiui
aeaeai IN nie?auaaony n?ie yenieoaoaoeee a aeaa ?aca, neaaeiaaoaeueii
oaaee/eaaaony a aeaa ?aca ii?ia aii?oecaoeee, cia/eo oaaee/eaaaony noiia
eciina.

I?eiaiaiea onei?aiiiai niiniaa ?an/aoa aii?oecaoeee niinianoaoao aieaa
auno?iio iaiiaeaieth IN.

Eciin ia/eneyaony oaeaea i?e auauoee IN n oeaeueth ii?aaeaeaiey
inoaoi/iie noieiinoe IN e oeiainiaiai ?acoeueoao io ?aaeecaoeee IN.
Oaoieea eciina niioaaonoaoao ia?aiia/aeueiiio i?eioeeio (ii aeaeai ia ia
12, a ia n?ie yenieoaoaoeee).

I?e iinooieaiee eciin o/eouaaaony. Ii aaoiiiaeeyi, eioi?ua iaoiaeyony a
yenieoaoaoeee (e?iia eaaeiauo), ?an/ao aii?oecaoeee caaeneo io noieiinoe
aaoiiiaeey, aai ia?ee, ii?iu aii?oecaoeee, i?iaaaa. Ii eaaeiaui
aaoiiiaeeyi noiia aii?oecaoeee ia/eneyaony, eae ii anai inoaeueiui IN.
Ii ieii/aiea n?iea yenieoaoaoeee, oeacaiiiai a eiaaioa?iie ea?oi/ea,
ia/eneaiea eciina i?ae?auaaony.

3. O/ao eaieoaeueiuo aeiaeaiee e iinooieaiey iniiaiuo n?aaenoa.

Neioaoe/aneee o/ao IN.

Iinooieaiea IN:

1. Aaiae a yenieoaoaoeeth (i?eia?aoaiea iiauo IN).

I?e iinooieaiee: Aeo i?eaiee-ia?aaea/e IN – oi?ia IN-1

1) aiae auionea;

2) aeaoa i?eia?aoaiey;

3) aeaoa iinooieaiey a yenieoaoaoeeth;

4) ia?aiia/aeueiay noieiinoue;

5) noiia eciina;

6) oaoie/aneee aeieoiaio;

7) iaeeaaeiua, aeiaiai?u e ae?. ia i?eia?aoaiea (iinooieaiea) IN

2. ?aaeno?aoeey aeaenoaothuaai iai?oaeiaaiey, caeaiee e ae?.

I?e eiaaioa?ecaoeee iiaoo auoue auyaeaiu iao/oaiiua IN, eo i?aaei?eyoea
aeieaeii acyoue ia o/ao.

3. Aacaiciacaeiia iinooieaiea.

IN i?iecaiaenoaaiiiai iacia/aiey, iieo/aiiua aacaiciacaeii ioiinyony ia
oaaee/aiea aeiaaai/iiai eaieoaea: Aeo 01 Eo 87-3 “Aeiaaai/iue eaieoae”.
Aacaiciacaeii iieo/aiiua oeaiiinoe.

N/ao 01 “Iniiaiua n?aaenoaa” . Aeo – iinooieaiea, Eo – auauoea.

?anoiaeu ii aeinoaaea aacaiciacaeiuo IN:

Aeo 88-3.1. (oiiae iaeiieaiey ia?aciaai) Eo 23, 60, 68, 70 (iieaoa
o?oaea i?e nicaeaiee iiaiai eiouanoaa), 71.

Ca n/ao /enoie i?eauee:

Aeo 81-2 (eniieueciaaiea i?eauee ia ae?oaea oeaee) Eo 23, 60, 68, 70,
71.

Ca n/ao ia?ani?aaeaeaiiie i?eauee:

Aeo 88-2 (ia?ani?aaeaeaiiay i?eaueue i?ioeuo eao) Eo 23, 60, 68, 70,
71.

?anoiaeu ii iiioaaeo iai?oaeiaaiey (aeeth/athony a ia?aiia/aeueioth
noieiinoue iauaeoa).

Aeo 08-3 (no?ieoaeuenoai iauaeoia IN)

Eo 10 – iaoa?eaeu ioianaiu ia cao?aou ii eaieoaeueiui aeiaeaieyi

Eo 12 – IAI

Eo 13 – ia/eneai eciin IAI, eniieuecoaiuo i?e no?ieoaeuenoaa IN.

Eo 23 – nienaiu oneoae aniiiiaaoaeueiiai i?iecaiaenoaa, ieacaiiua ei
i?e eai. aeiaeaieyo.

Eo 60 – aeoeaio n/aoia iinoaaueea ca ?aaiou aeey eaieoaeueiiai
no?ieoaeuenoaa (a o./. ca iai?oaeiaaiea, ia o?aaothuaa iiioaaea)

Eo 70 – noiia ii iieaoa o?oaea ia?niiaeo, caiaoiio eai. aeiaeaieyie

Eo 71 – nienaia caaeieaeaiiinoue iiaeio/aoiuo eeoe ii ?anoiaeai,
i?iecaaaeaiiui eee ii eai. aeiaeaieyi

Eo 76 – io?aaeaia caaeieaeaiiinoue e?aaeeoi?ai, aicieeoay a i?ioeanna
no?ieoaeuenoaa e i?eia?aoaiey iiauo IN (o?ainii?o e o.i.)

Iinea naea/e a yenieoaoaoeeth ?anoiaeu i?eniaaeeiytho a ia?aiia/aeueiie
noieiinoe:

Aeo 01 Eo 08

Iai?iecaiaenoaaiiay noa?a: IN i?eieiaaiua ia o/ao n ioianaieai ia
oaaee/aieai nioeeaeueiie noa?u:

Aeo 01 Eo 88-4 (oiiae nioeeaeueiie noa?u) – aacaiciacaeii
iai?iecaiaenoaaiiua IN – oaaee/aiea aaeainiaie noieiinoe iauaeoia
iai?iecaiaenoaaiiiai iacia/aiey

Aeinoaaea (?anoiaeu)

Aeo 88-4 Eo 23, 60, 70, 71, 76

Ca n/ao oaaee/aiey /enoie i?eauee

Aeo 88-4 Eo 23, 60, 70, 71

Iieo/aiea IN ca n/ao aeeaaea a OE

Ia?aciaaiea i?aaei?eyoey (i?eoiae ii ia?aiia/aeueiie noieiinoe):

Aeo 01 Eo 75-1

Eciin

Aeo 75-1 (?an/aou ii aeeaaeai a OE) Eo 02-1 (eciin nianoaaiiuo IN)

?anoiaeu ii aeinoaaea i?eieiaao i?aaei?eyoea

Aeo 08-3 Eo 10, 12, 13

Iieoiea IN (o ae?oaeo i?aaei?eyoee)

Aeo 08 Eo 60 (i?eia?aoaiea) – noieiinoue, oeacaiiay a n/aoa iinoaaueea

I?eoiaeiaaiea:

Aeo 01 Eo 08

A?aiaea (ia?aoiae IN ec aeieain?i/iie a?aiaeu n nianoaaiiinoue
i?aaei?eyoey)

Aeo 01 Eo 03

Eciin:

Aeo 02-2 (eciin aeieain?i/ii a?aiaeoaiuo IN) Eo 02-1 – ia?a/eneaiea
eciina (ca a?aiy yenieoaoaoeee) – ia?aoiae ec a?aiaeiaaiiuo a
nianoaaiiinoue a?aiaeaoi?a.

4. O/aoa cao?ao ia ?aiiio e oaoie/aneia ianeoaeeaaiea iniiaiuo n?aaenoa.

A ?acoeueoaoa yenieoaoaoeee IN eciaoeaathony. Nouanoaoao aeaa aeaea
eciina: ii?aeueiue e oece/aneee. Ii?aeueiue eciin – iaiaoiaeeia caiaia e
iiaea?iecaoeey iai?oaeiaaiey. Oece/aneee eciin – iaiaoiaeei ?aiiio
iai?oaeiaaiey.

Nouanoaoao aeaa aeaea ?aiiioa: oaeouee e eaieoaeueiue. Oaeouee –
iiaeaea?aeaiea IN a ii?iaeueiii ninoiyiee. Cao?aou ii oaeouaio ?aiiioo
ioiinyony ia ?anoiaeu ii niaea?aeaieth e yenieoaoaoeee iai?oaeiaaiey,
caeaiee e ae?. IN. Eaieoaeueiue ?aiiio – caiaia ioaeaeueiuo aeaoaeae e
oceia ii enoa/aiee n?iea yenieoaoaoeee. Aeey eaieoaeueiiai ?aiiioa
eiienneae (iacia/aaony ?oeiaiaeeoaeai i?aaei?eyoey) ninoaaeyaony niaoa
?anoiaeia, iaiaoiaeeiuo aeey eaieoaeueiiai ?aiiioa. N?iee i?iaaaeaiey
eaieoaeueiiai ?aiiioa ieaie?othony ca?aiaa (ca 1-2 aiaea). Enoi/iee
i?iaaaeaiey eaieoaeueiiai ?aiiioa – nicaeaiiue ?aca?a i?aaenoiyueo
?anoiaeia e ieaoaaeae.

Aeey nicaeaiey ?aca?aa, i?aaei?eyoea aaeaiany/ii a oa/aiea aiaea
aeeth/aao /anoue noieiinoe cao?ao ii eai. ?aiiioo a naaanoieiinoue AI:

Aeo 25 (26) Eo 89

Eai. ?aiiio i?iaiaeyo aeaoiy niiniaaie:

1) oicyenoaaiiui (ca n/ao niaoeeaeueiuo neoaea i?aaei?eyoey);

2) iiae?yaeiui (niaoeeaeece?iaaiiia i?aaei?eyoea).

Cao?aou ii eai. ?aiiioo, auiieiaiiiio oicyenoaaiiui niiniaii:

Aeo 23 Eo 10, 70, 69,

Ii ieii/aiee ?aaio cao?aou nienuaathony:

Aeo 89 Eo 23

Cao?aou ii eai. ?aiiioo, i?iaaaeaiiiio iiae?yaeiui niiniaii:

i?e i?aaeuyaeaiee n/aoa (iinoaaueea) iiae?yae/eea

Aeo 89 Eo 60

ia/eneai IAeN ca auiieiaiea ?aaiou

Aeo 19 Eo 60

iiaaoaiea caaeieaeaiiinoe

Aeo 60 Eo 51

Anee i?aaei?eyoea ia nicaeaei ?aca?a aeey i?iaaaeaiey eai. ?aiiioa,
o/ao ?anoiaeia aaaeaony ii

Aeo 31 Eo 10, 70, 69 e ae?.

A oa/aiea aiaea yoe ?anoiaeu aeeth/athony a naaanoieiinoue:

Aeo 25 (26) Eo 31

Anee yoe ?aaiou auiieiaiu iiae?yae/eeaie

Aeo 31 Eo 60

Aeo 25, 26 Eo 31

5. O/ao auauoey iniiaiuo n?aaenoa.

I?e/eiu:

1) eeeaeaeaoeey iieiinoueth (ca aaooinoueth e eciinii, ec-ca noeoeeiuo
aaaenoaee);

2) eeeaeaeaoeey /anoe eiaaioa?iiai iauaeoa, ec-ca iiaea?iecaoeee,
?aeiino?oeoeee, ?aiai?oaeiaaiey;

3) aacaiciacaeiay ia?aaea/a;

4) ?aaeecaoeey iaeniieueciaaiiiai iai?oaeiaaiey e iaaeinoa/e, auyaeaiiie
i?e eiaaioa?ecaoeee.

Aacaiciacaeiay ia?aaea/a.

Aeo 47 Eo 01

Nienaiea eciina

Aeo 02 Eo 47

I?e nienaiee nicaeatho eeeaeaeaoeeiiioth eiienneth: auyaeaiea aeiiaiuo,
aiciiaeiinoue eniieueciaaiey ioaeaeueiuo oceia, ninoaaeaiea aeoa
eeeaeaeaoeee, oeacuaathony i?e/eiu, eciin, oceu e aeaoaee, i?eaiaeiua
aeey eniieueciaaiey. A aooaaeoa?ee a eiaaioa?iuo ea?oi/eao aeaeatho
niaoeeaeueiua iiiaoee.

Aeieoiaiou ia eeeaeaeaoeeth:

1) ia?aiia/aeueiay noieiinoue

2) noiia ia/eneaiiiai eciina

3) noieiinoue i?eaiaeiuo oceia, iaoa?eaeia

4) aaee/eia ?anoiaea ia aeaiiioaaee.

I?iaeaaea IN

Aeo 47 Eo 01

Eciin

Aeo 02 Eo 47

Au?o/ea io i?iaeaaee

Aeo 51 Eo 47

Oeiainiaue ?acoeueoao io i?iaeaaee

Aeo 47 Eo 80 – i?eaueue

Aeo 80 Eo 47 – oauoie.

O/ao:

1. Ea?oi/ea o/aoa

2. AEo?iaeu-i?aea?a

3. Aeaaiay eieaa

4. Aaeain

?anoiaeu ii aeaiiioaaeo IN

Aeo 47 Eo 10, 70, 89, 23, 60, 23

Eeeaeaeaoeey aaooiai iai?oaeiaaiey: i?eoiae iaoaeeieiia

Aeo 10 Eo 47

6. O/ao naeaiiuo a a?aiaeo e a?aiaeiaaiiuo iniiaiuo n?aaenoa.

A?aiaea auaaao: oeouay (i?aaei?eyoea a?aiaeoao IN ia ii?aaeaeaiiuo
oneiaeyo) e aeieain?i/iay (a?aiaeaoi? iieo/aao IN ia aeeeoaeueiia a?aiy,
ii ieii/aiee eioi?iai IN ia?aoiaeyo a nianoaaiiinoue a?aiaeaoi?a.
Ia/eneyaony ieaoa ca a?aiaeo e % ca iieueciaaiea)y

Neioaoe/aneee o/ao Ae a?aiaeu (eeceiaiaua iia?aoeee)

Ia?aaea/a IN a aeieain?i/ioth a?aiaeo. O/ao o a?aiaeiaeaoaey (n i?aaii
aueoia)

1. Ia?aaea/a io?aaeaaony eae ?aaeecaoeey IN ii ia?aiia/aeueiie
noieiinoe.

Aeo 47 Eo 01

Ia/eneaiea eciina

Aeo 02 Eo 47

A niioaaonoaee n aeiaiai?iie oeaiie ia?aaea/e a a?aiaeo io?aaeathony
aeiaiai?iua iaycaoaeuenoaa e iinooieaieth

Aeo 09 Eo 47

Caoai ii?aaeaeyaony aeioiae io ia?aaea/e IN a a?aiaeo. O.e. aai noiia
cia/eoaeueia e iaeaaaaony iaeiaii, oi i?eaueue o/eouaaaony ia n/aoa AeAI
e io?aaeaaony

Aeo 47 Eo 83

AeAI nienuaaaony ia i?eaueue i?aaei?eyoey

Aeo 83 Eo 80

Ia/eneaiea a?aiaeiuo ieaoaaeae o a?aiaeaoi?a

Aeo 76 Eo 09

Ca/eneaiea n?aaenoa, iinooieaoeo io a?aiaeaoi?a

Aeo 51 Eo 76

Aeiiieieoaeueiue aeioiae ca naea/o a a?aiaeo IN

Aeo 51 Eo 83, 80 (aaeaeaa?oaeueiue, naycaiiue n ?inoii oeai i?e
iacia/eoaeueii eioeyoeee)

O a?aiaeaoi?a: ii i?eieiaao IN ia aaeain ii aeiaiai?iui oeaiai.
Iinooieaiea a?aiaeiaaiiuo IN

Aeo 03 Eo 97

Ia?eiaee/anee ia/eneytho % ca iieueciaaiea IN ii aeiaiai?o a?aiaeu:

Aeo 81 Eo 97

Aeo 88 (anee iao i?eauee – noan/ao “oiiae iaeiieaiey) Eo 97

Ia?a/eneaiea n?aaenoa ca iieueciaaiea IN

Aeo 97 Eo 51

Ii ieii/aiee n?iea aeieain?i/iie a?aiaeu i?e ia?aoiaea IN a
nianoaaiiinoue i?aaei?eyoey, iie i?eoiaeothony:

Aeo 01 Eo 03

Ii ia?a yenieoaoaoeee a?aiaeiaaiiuo IN ii iei ia/eneyaony eciin
aiaeiae/ii ?an/aoo eciina ii nianoaaiiui IN

Neioaoe/aneee o/ao ia/eneaiey eciina:

Aeo 20, 25, 26 Eo 02-2

I?e ii?eoiaeiaaiee IN eae nianoaaiiuo i?eoiaeoaony e noiia eciina

Aeo 02-2 Eo 02-1

Ia?ae/iue aeieoiaio: Aeiaiai? a?aiaeu, aeo i?eaiee-ia?aaea/e.

Oaia ? 5 . O/ao iaiaoa?eaeueiuo aeoeaia, oeiainiauo aeiaeaiee e oeaiiuo
aoiaa.

1. IA e i?eioeeiu i?aaiecaoeee eo o/aoa.

2. O/ao eciina IA

3. O/ao OeA.

4. O/ao oeiainiauo eiaanoeoeee.

1. IA e i?eioeeiu i?aaiecaoeee eo o/aoa.

Iaeiie ec ninoaaiuo /anoae eiouanoaa i?aaei?eyoey yaeythony
iaiaoa?eaeueiua aeoeau (IA) . Nthaea ioiinyony: aeieain?i/iua
iainycaaiua aeoeau, eioi?ua ia eiatho iaoa?eaeueiuo oi?i, ii i?eiinyo
aeioiae i?aaei?eyoeth.

Eo oeaiiinoue caeeth/aaony a aeieain?i/iuo i?aaao, eioi?ua iie aeatho
aeaaeaeueoeo, iai?eia?:

– iaoaiou,

– aaoi?neea i?aaa,

– eeoeaicee,

– oi?aiaua ia?ee,

– “iio-oao”,

– i?aaa iieueciaaiey caieae e i?e?iaeiuie ?ano?naie,-

– i?ia?aiiiua i?iaeoeou,

– iniaua i?eaeeaaee,

– oaoiieiaee,

– i?aaa iieueciaaiey a?iea?neeie ianoaie.

A a/o IA o/eouaathony ii noieiinoe eo i?eia?aoaiey, eioi?ay
ii?aaeaeyaony:

1) ii oeaia aeiaiai?aiiinoe noi?ii. Oaeay ioeaiea IA i?eiaiyaony, anee
o/?aaeeoaeue inouanoaeyao a n/ao aeeaaeia a OE IA.

2) ii oaeoe/aneei cao?aoai ia i?eia?aoaiea IA. Yoa ioeaiea i?eiaiyaony a
neo/aa i?eia?aoaiey IA ca ieaoo;

3) ii oeaia, onoaiaaeeaathuaeny yenia?oiui iooai. I?eiaiyaony i?e
iinooieaiee IA io i?aaei?eyoee, i?aaiecaoeee e oec. eeoe aacaiciacaeii.

Ia?ae/iue o/ao ia aaaeaony ia iniiaaiee neaaeothueo aeieoiaioia:

– naeaeaoaeuenoai ia i?aai iieueciaaiey:

– aeo i?eaiee ?aaio ii ?ac?aaioea II:

– i?ioieieu i aianaiee IA:

– i?ioieieu nia?aiee o/?aaeeoaeae:

– iaoaiou e ae?.

Aiaeeoe/aneee o/ao IA aaaeaony ii eo aeaeai a ea?oi/eao oeiiaie oi?iu
IN 6 e aaaeiiinoe ? 17, aaea io?aaeaaony iaeiaiiaaiea iauaeoa, ia?aiia/.
noieiinoe, oaoi.-ye. oa?aeoa?enoeea, n?ie iieaciiai aeaenoaey e ae?.

Neioaoe/aneee o/ao IA aaaeaony ia n/aoa 04 “Iaiaoa?eaeueiua aeoeau”.
N/ao aeoeaiue; Ni (Aeo) = iaee/ea IA; Aeo = iinooieaiea IA a
ei??aniiiaeaioeee neaae. n/aoia: Eo 75 – i?e aianaiee IA o/?aaeeoaeyie a
ea/anoaa aeeaaeia a OE.

Eo 08 – i?eia?aoaiea IA ca ieaoo o ae?oaeo i?aaiecaoeee e eeoe

Eo 87 – aacaiciacaeiia iinooieaiea IA io ae?. i?aaei?eyoee, eeoe e
noaneaeee i?aaeoaeuenoaa

Auauoea IA io?aaeaaony ii Eo 04 01 a ei?-oeee:

Aeo 48 – auauoea i?e nienaiee, ?aaeecaoeee, aacaiciacae. ia?aaea/a IA

IAeN – Nienaiea : Aeo 68 Eo 19, Ia/eneaiea: Aeo 48 Eo 68

2. O/ao eciina IA

Eae IN, IA a i?ioeanna yenieoaoaoeee ia?aiinyo naith noieiinoue ia
no-oue nicaeaaaaiie i?iaeoeoeee, auiieiaiiuo ?aaio e ieacuaaaiuo oneoa
iinoaiaiii a aeaea eciina (aii?o.)

Eciin IA ia/eneyaony aaeaiany/ii ii ii?ia. Aa aaee/eia ?ann/eouaaaony
enoiaey ec ia?aiia/aeueiie noieiinoe e n?iea iieaci. eniieueciaaiey.

Ii iauaeoai aac n?iea iieaciiai eni-y ii?iu onoaiaaeeaathony a ?an/aoa
ia 10 eao, ii ia aieaa n?iea aeayoaeueiinoe i?aaei?eyoey.

O/ao eciina IA aaaeaony ia n/aoa 05 “Eciin IA”. Ia/eneaiea eciina
io?-ny ii Eo 05 a ei??aniiiaeaioeee n Aeo 20, 25, 26 a caaeneiinoe io
iacia/aiey IA I?e auauoee IA ii ?acee/iui i?e/eiai ii iei ia/eneyaony
eciin Aeo 05 Eo 48.

3. O/ao oeaiiuo aoiaa

A nayce n ?anoe?aieai ?uii/iuo ioiioaiee e ?acaeoeai iiauo oi?i
nianoaaiiinoe iiyaeeenue iiaua iauaeou o/aoa – oe/a.

oe/a – yoi aeaiaaeiue aeieoiaio, eioi?ue oaeinoiaa?yao eiouanoaaiiia
i?aai aeaaeaeueoea aeieoiaioa eee aai ioiioaiea e eeoeo, auionoeaoaio
oaeie aeieoiaio.

Auioneaoue oe/a eiatho i?aai ethaua i?aaei?eyoey, AI, e?aaeeoiua
o/?aaeaeaiey. E oe/a ioiinyony aeoeee, iaeeaaoeee, aaenaey, aeaiiceoiua
na?oeoeeaou e ae?.

Aeoeey – yoi oe/a, eioi?ay iiaeoaa?aeaeaao aianaiea n?aaenoa aa
aeaaeaeueoea a OE AI. Aeoeey aeaao i?aai o/anoaiaaoue a oi?aaeaiee AI e
?ani?aaeaeaiee aai aeioiaeia.

A caaeneiinoe io iauaia i?aaeino. aeaaeaeueoeo i?aa, aeoeee i.a.
i?inouie e i?eaeeaae?iaaiiuie. A caaeneiinoe io niiniaa iaicia/aiey
eeoea aeoeee, iie aeaeyony ia eiaiiua e ia i?aaeuyaeoaey.

AI a ?innee eiatho i?aai auioneaoue oieueei eiaiiua aeoeee

Iaeeaaoeey – yoi oe/a, eioi?ay iiaeoaa?aeaeaao iaycaoaeuenoai
aicianoeoue aa aea?aeaoaeth iaee/ioth noieiinoue e oieaoeoue
oeene?iaaiiue i?ioeaio.

Iae-oeee i.a. eiaiiua e ia i?aaeuyaeoaey; %-iua e aan-%-iua; naiaiaeii
ia?auathueany e n ia?aie/aiiui e?oaii ia?auaiey.

Auioneaoue iaeeaaoeee i. AI (ia noiio ia aieaa 25% io OE), ethaua
i?aaei?eyoey n oeaeueth ?acaeoey, o/?aaeaeaiey aaiea (aioo?. ain. e
iano. caeiia). N?aaenoaa, iieo/aiiua io ?aaeecaoeee iaeeaaoeee
iai?aaeythony a ?anii?yaeaiea ain. e iano. athaeaeaoia. % ii iae-oeeyi
auiea/eaathony eeai ia?eiaee/anee, eeai a eiioea n?iea.

Naa?aaaoaeueiua na?oeoeeaou – yoi ienueiaiiua naeaeaoaeuenoaa e?aaeeoi.
o/?-iee i aeaiiie?iaaiee aeai. n?-a e i?aaa aeaaeaeueoea ia iieo/aiea
noiiu aeaiiceoa e % ii enoa/aiea n?iea.

Aaenaeue – yoi oe/a, eioi?ay oaeinoiaa?yao iaycaoaeuenoai
aaenaeaaeaoaey oieaoeoue aaenaeaaea?aeaoaeth ii?aaeaeaiioth noiio ii
enoa/aiee n?iea.

Aaenaey auaatho i?inouie (o/anoaotho aeaa noi?iiu) e ia?aaiaeiie
(o?aooa) (auienuaaaony iinoaaueeii (o?annaioii), niaea?aeeo i?eeac
aaenaeaaeaoaey ieaoaeueueeo (o?annaoo) oieaoeoue ii?aaeaeaiioth noiio
i?aaeuyaeoaeth aaenaey eee eeoeo, eioi?ia ii oeaaeao (?aieoaio).
TH?eaee/aneoth neeo yoi ana eiaao iinea aeoeaioa o?annaoa).

4. O/ao oeiainiauo eiaanoeoeee

E oeiainiaui eiaanoeoeeyi ioiinyony cao?aou i?aaei?eyoey ii
i?eia?aoaieth oe/a ae?oaeo i?aaei?eyoee, ainoae-o oe/a, a oaeaea
aeaaeoi?neay caaeieaeaiiinoue, i?aaeinoaaeaiiay ia oa??eoi?ee ?O e ca aa
i?aaeaeaie.

A caaeneiinoe io n?iea, eiaanoeoeee i.a. e?aoein?i/iu e aeieain?i/iua.

E?. eiaanoeoeee : cao?aou ia i?eia?aoaiea iaeeaaoeee, caeiu ii aaenaeyi
e eiua aeiaiai?iua iaycaoaeuenoaa, n?ie iiaaoaiey eioi?uo ianooiaao a
oa/aiea iaeiiai aiaea. Nthaea aea aeiaeaiey a aeoeee ae?. i?-oee, eioe?.
ia ae?aea.

Aeie. eia-oeee: n?ie aica?aoa – aieaa 1 aiaea. Aeoeee ae?. i?-oee, ia
eioe?. ia ae?aea, aeeaaeu a OE ae?. i?-oee.

O/ao oeiainiauo eiaanoeoeee aaaeaony ia n/aoao 58 “E?aoein?i/iua
oeiainiaua aeiaeaiey” e 06 “Aeieain?i/iua oeiainiaua aeiaeaiey”.

O/ao ia n/. 58 inouanoaeyaony neaae ia?acii:

58-1 – iaeeaaoeee e ae?. oe/a

58-2 – aeaiiceou

58-3 – i?aaeinoaaeaiiua caeiu.

Ia 58-1 o/eouaaaony iaee/ea e aeaeaeaiea e?aoein?i/iuo eia-oeee a %-iua
iaeeaaoeee ain. e ianoi. caeiia e ae?. oe/a

I?eia?aoaiea iae-oeee i?aaei?eyoeai io?aaeaaony: Aeo 58-1 Eo 51, 52
(iieoii. no-oue). Iieoii. no-oue iaeeaaoeee i.a. auoa eee ieaea
iiieiaeueiie no-oe.

A niioa-aee n Iieiaeaieai i a/o e io/aoiinoe yoa ?acieoea a oa/aiea
n?iea ia?auaiey iae-oeee nienuaaaony aaeaiany/ii e aeiaiaeeony aei
iiieiaeueiie no-oe. Iai?eia?, i?-oea i?eia?aei iaeeaaoeee ia 20 iei. ?.
Iae. no-oue eo – 18 iei. ?. ?acieoea – 2 iei. ?. Aaeaiany/iay noiia
nienaiey (2 : 12) – 166 oun.?.

Aeo 80 Eo 58-1

Anee iiieiaeueiay oeaia auoa iieoiiie, oi aeaeaaony ana iaiai?io.

E iiiaioo iiaaoaiey oaeo. no-oue iae-oeee aeinoeaaao iiieiaeueiie
no-oe.

A caaeneiinoe io iiiei. no-oe e oeene?. %, i?aaei?eyoea iieo/aao
ii?aaeaeaiioth noiio aeioiaea. Yoa noiia io?aaeaaony : Aeo 51 Eo 80.

Iaeeaaoeee i.a. ?aaeeciaaiu ii ?acee/iui i?e/eiai. O/ao ?aaeecaoeee
aaaeaony neaae. ia?acii: – aaeainiaay no-oue – Aeo 48 Eo 58-1

– au?o/ea io ?aaeecaoeee – Aeo 51 Eo 48

– oeiainiaue ?acoeueoao: Aeo 48 Eo 80 – i?eaueue; Aeo 80 Eo 48 – oauoie.

N/. 06 eiaao neaaeothuea noan/aoa:

06-1 – iae e aeoeee

06-2 – iaeeaaoeee

06-3 – i?aaeinoaaeaiiua caeiu

O/ao ii n/. 06-2 aaaeaony aiaeiae/ii o/aoo ii 58-1. Eneeth/aieai
yaeyaony o/ao ?acieoeu iaaeaeo iieoi. e iiieiaeueiie no-oueth.

Anee iieoi. no-oue auoa iiieiaeueiie, oi i?e eaaeaeii ia/eneaiee
i?e/eo. aeioiaea i?iecaiaeeony nienuaaiea ?acieoeu.

O/ao nienuaaiey ?acieoeu:

Aeo 76 – noiia i?e/eoathuaainy aeioiaea

Eo 06-2 – ?acieoea iaaeaeo iieoi. e iiiei. noieiinoyie

Eo 80 – i?eaueue iieo/aiiay (aeioiae – ?acieoea)

Anee iieoii. no-oue ieaea iiieiaeueiie no-oe, oi i?e eaaeae.
iinooieaiee aeioiaea i?iecaiaeeony aeiia/eneaiea ?acieoeu.

Aeo 76 – noiia i?e/eo. aeioiaea

Eo 06-2 – ?acieoea iaaeaeo iieoi. e iiiei. no-oueth

Eo 80 – i?eaueue (aeioiae + ?acieoea)

Iai?eia?: i?aaei?eyoea eoieei iaeeaaoeee ii iieoii. no-oe 100 iei. ?oa.
Iiiei no-oue eo – 90 iei. ?. A eiioea n?iea i?e/eo. aeioiae a 30 iei. ?.

I?iaiaeee: Aeo 76 – 30 iei. ?.

Eo 06-2 – 10 iei. ?.

Eo 80 – 20 iei. ?.

A o/aoa iia?aoeee n aeoeeyie io?aaeathony neaae. ia?acii:

Aeo 06-1 Eo 51 – iieoiiay no-oue

Aeo 06-1 Eo 80 – iieo/aiiay i?eaueue

Aeo 80 Eo 06-1 – oauoee

A iaaeaeoia?iaeiie i?aeoeea nouanoaotho ?acee/iua niiniau ia/eneaiey
eciina:

1) iaoiae ?aaiiia?iiai nienuaaiey noieiinoe

Nouiinoue yoiai i. ninoieo a oii, /oi eciin ia/eneyaony a oa/aiea n?iea
neoaeau iauaeoa – ii?ia aii?o. yaeyaony iinoiyiiie e ii?aaeaeyaony :

( ia?aiia/aeueiay no-oue – eeeaeaeaoeeiiiay no-oue) : n?ie neoaeau
iauaeoa.

2) i. ia/eneaiey eciina, i?iii?oeeiiaeueii iauaio auiieiaiiuo ?aaio

Ii?ia eciina = (ia?aiia/. no-oue – eeeaeae. no-oue) : i?aaeiieaa. /enei
?aaio

Noiia eciina = ii?ia eciina o oaeoe/aneia /enei auiieiaiiuo ?aaio.

3) i. onei?aiiiai nienaiey no-oe ii noiia /enae (eoioeyoeaiue i.)

Noiia eciina ii?aaeaeyaony noiiie eao n?iea neoaeau iauaeoa

N?ie neoaeau iauaeoa – 5 eao

Ia?aiia/aeueiay no-oue – 10000

Eeeaeaeaoeeiiiay no-oue – 1000

1+2+3+4+5=15

1 aiae: 5/15 …(10000-1000)o5/15=3000

2 aiae: 4/15 …….o4/15=2400

3 aiae…..1800

4 aiae…..1200

5 aiae ….600

4) i. onei?aiiiai nienaiey oiaiueoathuaainy inoaoea.

Ia i?aeoeea yoio iaoiae iacuaaaony iaoiaeii oiaiueoaiey inoaoea i?e
oaeaiaiiie ii?ia aii?o-oeee. Caeanue ii?ia aii?o. onoaiaaeeaaaony a %

Ia?aiia/. no-oue – 10000

Eeeaeae. no-oue – 1000

N?ie yenieoaoaoeee – 5 eao

Ii?ia ai-oeee -20 %

1 aiae: 10000 o 40% = 4000

2 aiae:(10000-4000) o 40 % = 2400

3 aiae:(10000-4000-2400) o 40% = 1440

4 aiae:(10000-4000-2400-1440) o 40% =864

4000+2400+1440+864=8704

5 aiae: 10000-1000-8704=296

Iniaaiiinoe ia/eneaiey eciina a iaaeaeoia?iaeiie i?aeoeea yaeyaony oi,
/oi iacaaeneii io i?eiaiaiey iaoiaea, aii?o. no-oue iauaeoa ?aaia
ia?aiia/aeueiie noieiinoe ieion eeeaeaeaoeeiiiay no-oue. Eciin
ia/eneyaony iaeei ?ac a aiae.

Oaia ? 6. O/ao aioiaie i?iaeoeoeee e aa ?aaeecaoeee

1. AI e i?eioeeiu i?aaiecaoeee aa o/aoa

2. Ninoaa cao?ao, oi?ie?othueo oaeoe/aneoth i?iecaiaenoaaiioth
naaanoieiinoue AI.

3. O/ao auionea AI ec i?iecaiaenoaa.

4. O/ao ?aaeecaoeee AI:

a) o/ao ioa?oaeaiiie i?iaeoeoeee;

a) o/ao ?aaeecaoeee i?iaeoeoeee.

5. O/ao e ?ani?aaeaeaiea eiiia?/aneeo ?anoiaeia

6. O/ao yenii?oii-eiii?oiuo iia?aoeee.

1. Aioiaay i?iaeoeoeey e i?eioeeiu i?aaiecaoeee aa o/aoa.

Caeeth/eoaeueiui yoaiii e?oaiiai?ioa eiouanoaa i?-oey yaeyaony auione e
?aaeecaoeey AI, naea/a auiieiaiiuo ?aaio e ieacaiiuo oneoa.

AI – ecaeaeey, eioi?ua iieiinoueth i?ioee oaoiieiae/aneoth ia?aaioeo,
niioaaonoaotho noaiaea?oai e naeaiu ia neeaae. O/ao AI ia neeaaea
aaaeaony aiaeiae/ii o/aoo iaoa?eaeueiuo oeaiiinoae.

Iniiaiua i?eioeeiu:

O/ao AI aaaeaony a iaoo?aeueiuo e noieiinoiuo ecia?eoaeyo; eaaeaeiio
aeaeo AI i?enaaeaaaony iiiaieeaoo?iue iiia?, eioi?ue caoai i?inoaaeyaony
ai anao ia?ae/iuo aeieoiaioao (iiiaieeaoo?a oeaiiinoae)

Ioeaiea AI aaaeaony ii oaeoe/aneie naaanoieiinoe e ii o/aoiui oeaiai. A
ea/anoaa o/aoiuo oeai i?eiaiyaony ieaiiaay naaanoieiinoue, iioiaua
oeaiu, ioioneiua oeaiu.

Ia?ae/iue o/ao AI aaaeaony ia iniiaaiee ia?ae/iuo aeieoiaioia ii
iinooieaieth e no?oeoo?a AI (ii iieo/aiee i?eiaiyaony iaeeaaeiay, aeo i
i?eaiea auiieiaiiuo ?aaio; i?e ioa?ocea – n/ao-oaeoo?a ia ioa?oaeaiioth
i?iaeoeoeeth: iaeiaiiaaiea, oeaia, noiia ioa?oaeaiiie. i?iaeoeoeee.

Aiaeeoe/aneee o/ao AI aaaeaony a ea?oi/eao neeaaeneiai o/aoa ii
eaaeaeiio iiiaieeaoo?iiio. iiia?o AI. Caeanue io?aaeaaony i?eoiae e
?anoiae AI e ii?aaeaeyaony inoaoie. Oaeie o/ao aaaeaony naeueaeiaui
iaoiaeii:

Inoaoie ia ia/aei + i?eoiae = inoaoie

Inoaoie ia ia/aei – ?anoiae = inoaoie

Ioaaonoaaiiinoue ca i?aaeeueioth i?aaiecaoeeth neeaaeneiai o/aoa ianao
iaoa?eaeueii-ioaaonoaaiiia eeoei – eeaaeiauee.

2. Ninoaa cao?ao, oi?ie?othueo oaeoe/aneoth naaanoieiinoue AI.

Iaeiei ec aaaeiuo oneiaeyo ii?aaeaeaiey oaeoe/aneie. naa-oe AI, a
neaaeiaaoaeueii e oeiainiaiai ?ac-oa, yaeyaony ii?aaeaeaiea ninoaaa
i?ieca. cao?ao. Ninoaa cao?ao, aoiaeyueo a naaano-oue onoaiaaeeaaaony
i?aaeoaeuenoaii ?O.

I?eioeeiu oi?ie?iaaiey naaano-oe ii?aaeaeaiu “Iieiaeaieai i ninoaaa
cao?ao ii i?-ao e ?aaeecaoeee i?iae-oeee, ?aaio, oneoa e i ii?yaeea
oi?ie?iaaiey oeiainiauo ?acoeueoaoia, o/eouaaaiuo i?e iaeiaiiaeiaeaiee
i?eauee”, ooaa?aeaeaiiui iinoaiiaeaieai i?aaeoaeuenoaa ?O io 5 aaaonoa
1992 ? 552. A niioaaonoaee n ii?i. aeieoiaioaie, cao?aou, aeeth/aaiua a
naaano-oue i?iaeoeoeee ioiinyony:

1. Cao?aou, iaiin?aaenoaaiii naycaiiua a i?iecaiaenoaii i?iaeoeoeee
(?aaio, oneoa):

– iaoa?eaeueiua cao?aou ca ieionii iooiaeia;

– ?anoiaeu ii ..

2. ?anoiaeu, naycaiiua n inaiaieai i?-aa, oeaoia, iiaeaioiaeoaeueiuo
?aaio a aeiauaathueo io?aneyo.

Iaiaoiaeeii ioee/aoue cao?aou, iai?aaeyaiua ia eai. aeiaeaiey, a oaeaea
?anoiaeu, naycaiiua n iiaeaio. e inaiaieai i?-aa iiauo aeaeia
i?iaeoeoeee, eio. i?iecaiaeeony ca n/ao i?eauee i?aaei?eyoey.

3. Ieaoa ca aiaeo, caae?aaioth i?. i?aaei?eyoeyie, aeeth/. a naaano-oue
i?iae-oeee.

4. Cao?aou iaeaieoaeueiiai oa?aeoa?a, eioi?ua naycaiu n iiauoaieai
ea/anoaa i?iaeoeoeee, aa iaaeaaeiinoe e o.i.

5. Cao?aou, naycaiiua ?aoeeiiaeece?iaaieai e ecia?aoaieai, a eiaiii:

– ?anoiaeu ii ecaioiaeaieth ia?acoeia;

– ?anoiaeu ia auieaoo aaoi?neeo aiciaa?aaeaeaiee;

– ?anoiaeu ii i?aaiecaoeee aunoaaie, eiieo?nia.

6. ?anoiaeu ii ianeoaeeaaieth i?ioeanna i?iecaiaenoaa.

7. ?anoiaeu ii iaania/aieth ii?iaeueiuo oneiaee o?oaea e aaciianiinoe
?aaioieeia.

8. Oaeouea ?anoiaeu, naycaiiua n niaaeeiaieai e yenieoaoaoeeae i/enoiuo
nii?oaeaiee.

9. Cao?aou, naycaiiua n oi?aaeaieai i?-aii (a i?aaeaeao ii?i) (ca?ieaoa
?oeiaiaenoaa iiae?acaeaeaiee – ieeaae).

10. ?anoiaeu ii iaeio ?aai/ae neeu, ii iiaeaioiaea e ia?aiiaeaioiaea
eaae?ia (?anoiaeu ii auieaoa ca?ieaou ca a?aiy iao/aiey, ca?ieaoa
o/aieeai, iieaoa aeiiieieoaeueiiai ioionea e ae?.) Eneeth/aieai
yaeythony ?anoiaeu, naycaiiua. n niaea?aeaieai e ieacaieai oneoa o/aaiui
o/?-ieyi.

11. Io/eneaiey a nioeno?ao, IO, ain. oiiae caiyoinoe.

12. ?anoiaeu ii inouanoaeaieth ?an/aoiuo iia?aoeee (iieaoa %, oneoa
aaieia, eiienneiiiua ca o/anoea a aoeoeeiiao ii i?iaeaaea e iieoiea
aaetho).

13. ?anoiaeu ii o?ainii?oe?iaea ?aaioieeia e ianoo ?aaiou e ia?aoii

14. Aii?oecaoeey IN i?ieca. e iai?ieca. iacia/aiey e iaiaoa?eaeueiuo
aeoeaia.

15. ?anoiaeu, naycaiiua. n aa?aioeeiui ianeoaeeaaieai e ?aiiioii
i?iaeoeoeee.

16. Cao?aou ii nauoo i?iae-oeee (oiaeiaea, o?aiaiea, iia?ocea,
?aca?ocea, ?aeeaia e ae?).

17. Oieaoa iaeiaia.

18. Iai?iecaiaenoaaiiua cao?aou (iioa?e io a?aea, i?inoiaa, ii?/e
iaoa?eaeueiuo oeaiiinoae, iaaeinoa/e i?e iaonoaiiaea aeiiaiuo eee a
i?aaeaeao ii?i)

19. I?i/ea cao?aou.

3. O/ao auionea AI ec i?iecaiaenoaa.

O/ao AI aaaeaony ia neeaaea e aooa-?ee. Ia neeaaea – aiaeiae/ii o/aoo
iao. oeaiiinoae. A aooaaeoa?ee: ii ia?a iinooieaiey AI ia neeaae e
ioi?ieaiey ia?ae/iuo aeieoiaioia, aiaeeoe/aneee o/ao aaaeaony a
aaaeiiinoe “Auione AI”, iaoeiia?aiiao, aeaeaia?aiiao e io?aaeaaony
iaeiaiiaaiea i?iaeoeoeee, iiiaie. iiia?, aeaoa iinooieaiey, eie-ai
i?iae-oeee.

O/ao a aaaeiiinoe aaaeaony ii o/aoiui oeaiai e ii oaeoe/aneie
naaano-oe. A nayce n oai, /oi oaeo. naaano-oue ii?aaeaeyaony a eiioea
ianyoea, a oaeouee o/ao aaaeaony ii o/aoiui oeaiai, oi a eiioea ianyoea
auyaeythony ioeeiiaiey iaaeaeo o/aoiie oeaiie e oaeoe/aneie
naaanoieiinoueth, eioi?ia io?aaeaaony a neioaoe/aneii o/aoa.

A niioaaonoaee n o/aoiie iieeoeeie i?-oey, i?aaeoniio?aii aaanoe neio.
o/ao AI i?e iiiiue n/aoia 37 e 40.

A naiae o/aoiie iieeoeea i?-oea eniieuecoao iaeei eo ieo. I?e
eniieueciaaiee n/. 37 (a ea/anoaa o/aoiie oeaiu eniieuecoaony
ii?iaoeaiay naaano-oue):

Nauo AI ec i?-aa ii ii?iao. naaano-oe

Aeo 37 Eo 20, 23, 29

Oaeoe/aneay naaano-oue

Aeo 40 Eo 37

Ioeeiiaiey oaeoe/aneie naaano-oe io ii?iaoeaiie

Aeo 46 Eo 37

A eiioea ianyoea n/ao 37 cae?uaaaony, inoaoea ia eiaao e a aaeaina ia
io?aaeaaony.

I?e eniieueciaaiee 40 :

Iinooieaiea AI

Aeo 40 Eo 20, 23, 29

Noiia ioeeiiaiey

Aeo 40 Eo 20

anee ioeeiiaiea ioiineony e ioa?oaeaiiie i?iaeoeoeee, oi

Aeo 45, 46 Eo 40

4. O/ao ?aaeecaoeee AI

?aaeeciaaiiie iacuaaaony i?iaeoeoeey, ioa?oaeaiiay iieoiaoaeth,
ieaoaaeiua aeieoiaiou ii eioi?ie i?aaeinoaaeaiu a aaie e i?iecaaaeaia
iieaoa yoeo aeieoiaioia.

A caaeneiinoe io aua?aiiiai aa?eaioa o/aoiie iieeoeee i?-oea naii
ii?aaeaeyao ?I.

I. ?I n/eoaaony iiea/aiiay i?iaeoeoeey. Aaaeaony o/ao ioa?oaeaiiie e ?I.

II. Ionoonoaoao iiiyoea ioa?oaeaiiie i?iaeoeoeee. O/ao oieueei ii ?I.

Ain-ai caeioa?aniaaii ai II aa?eaioa.

I. O/ao aaaeaony ia iniiaaiee:

– n/ao-oaeoo?a

– n/ao ieaoaaeiia o?aaiaaiea

a aeaoo ioeaieao: ii o/aoai oeaiai e oaeoe/aneie naaano-oe.

O/aoiay oeaia i/a iioiaay, aeiaiai?iay, ?icie/iay.

Iniiaaieai aeey ioa?ocee i?-oeee yaeythony oic. aeiaiai?, eioi?ue
caeeth/aaony iaaeaeo iinoaaueeii e iieoiaoaeai, aaea oeacuaaaony
iaeiaiiaaiea i?iae-oeee, ea/-ai, anni?oeiaio, eie-ai, oeaia, noiia.

Aiaeeoe/aneee o/ao II aaaeaony a aaaeiiinoe “Ioa?ocea e ?aaeecaoeey
i?-oeee, ?aaio, oneoa” ? 16 a aeaoo ioeaieao.

Oaeoe/aneay naaanoieiinoue ii?-ny ?an/aoiui iooai:

Oaeoe/aneay. naaano-oue II = ioa?oaeaii ii o/aoiui oeaiai o %

(inoaoie AI ia ia/. ianyoea + iinooieei ca ianyoe)..oaeoe/aneay
naaanoieiinoue

% =
————————————————————————
————————-

(inoaoie II ia ia/. ianyoea + iinooieei ca ianyoe) ..o/aoiua
oeaiu

Neio. o/ao aaaeaony ia n/. 45

Nienuaaaony oaeoe/aneay naaanoieiinoue

Aeo 46 Eo 45

Naeueaei ii n/. 45 iieacuaaao eie-ai ioa?oaeaiiie, ii ia?aae.
i?iaeoeoeee.

A niioaaonoaee n o/aoiie iieeoeeie i?aaei?eyoey ii?aaeaeyaony iiiaio
?aaeecaoeee. A niioaaonoaee n iaaeaeoia?iaeiuie noaiaea?oaie,
?aaeeciaaiiie iacuaaaony i?iaeoeoeey, ioiouaiiay iieoiaoaeyi, n iiiaioa
i?aaeuyaeaiey ieaoaaeiuo aeieoiaioia a niioa. aaie, eeai i?iaeoeoeey,
ioa?oaeaiiay iieoiaoaeyi, n iiiaioa iieaou ieaoaaeiuo aeieoiaioia e
ca/eneaieai au?o/ee ia ?/n/.

?aaeeciaaiiay i?iaeoeoeey o/eouaaaony a aeaoo ioeaieao: ii o/aoiui
oeaiai e ii oaeoe/aneie naaano-oe. A ea/anoaa o/aoi. oeai i?eieiathony
ioioneiua oeaiu eee ii?iaoeaiay. naaano-oue.

Oaeoe/. naaano-oue ii?aaeaeyaony ?an/aoiui iooai

I aa?eaio ii?aaeaeaiey oaeo. naaano-oe:

Oaeo. naaano-oue ?I = ?aaeeciaaii ii o/aoiui oeaiai o %

(inoaoie AI ia neeaaea ii oaeo. naaano-oe + (-) iinooieei ia
neeaae ca ianyoe (oaeo.naaano-oue.))

% =
————————————————————————
———————————

(AI ia neeaaea ii o/aoiie oeaia + iinooieei ia neeaae ii o/aoi
oeaia)

II aa?eaio :

Oaeo. naaano-oue ?I = ?aaeeciaaii ii o/aoiui oeaiai o %

(inoaoie ioa?oae.oiaa?ia ii oaeo naaano-oe + (-) ioa?oae. i?iae-oeee
ca ianyoe ii oaeo naaano-oe)

% =
————————————————————————
—————————————————

((inoaoie ioa?oae. oiaa?ia ii o/aoi. oeaiai + ioa?oae. ca ianyoe
ii o/aoiui oeaiai)

Aiaeeoe/aneee o/ao ?I aaaeaony a aaaeiiinoe ? 16 ia iniiaaiee auienie n
?an/aoiiai n/aoa.

Neioaoe/aneee o/ao ?I aaaeaony ia n/. 46

I aa?eaio o/aoa:

Oaeoe/aneay naaanoieiinoue ?I

Aeo 46 Eo 40

Nienaiea eiienneiiiuo ?anoiaeia

AeO 46 Eo 43

Ia/eneaiea IAeN

Aeo 46 Eo 68

Nienaiea iauaoicyenoaaiiuo ?anoiaeia

Aeo 46 Eo 26

?aaeecaoeey i?iaeoeoeee ii o/aoiui oeaiai

Aeo 62 Eo 46

Ca/eneaiea au?o/ee

Aeo 51 Eo 62

Oeiainiaue ?acoeueoao io ?aaeecaoeee

Aeo 80 Eo 46 eee Aeo 46 Eo 80

II aa?eaio:

(iiiaio ?aaeecaoeee – ca/eneaiea au?o/ee

Oaeoe/aneay naaanoieiinoue ?I

Aeo 46 Eo 45

Eiiia?/aneea ?anoiaeu

Aeo 46 Eo 43

Ia/eneaiea IAeN

Aeo 46 Eo 68

Iauaoicyenoaaiiua ?anoiaeu

Aeo 46 Eo 26

Ca/eneaiea au?o/ee

Aeo 51 Eo 46

Oeiainiaue ?acoeueoao io ?aaeecaoeee

Aeo 80 Eo 46

Aeo 46 Eo 80

Neioaoe/aneee o/ao ?I aaaeaony a aeo?iaea-i?aea?a ? 1

5. O/ao e ?ani?aaeaeaiea eiiia?/aneeo ?anoiaeia.

Eiiia?/aneeie iacuaathony ?anoiaeu, naycaiiua ni nauoii (?aaeecaoeeae)
i?iaeoeoeee. A ninoaa E? aeeth/athony:

1) ?anoiaeu ia oa?o e oiaeiaeo ecaeaeee ia neeaaeao AI. Enee.: oiaeiaea
i?iaeoeoeee a i?iecaiaenoaaiiuo oeaoao;

2) aeinoaaea i?iaeoeoeee ia noaioeeth ioi?aaeaiey

3) iia?ocea i?iaeoeoeee

4) eiienneiiiua nai?u, oiea/aiiua nauoiauie i?aaiecaoeeyie;

5) ?anoiaeu ii niaea?aeaieth iiiauaiee ii o?aiaieth i?iaeoeoeee a ianoao
aa ?aaeecaoeee;

6) ?aeeaiiua ?anoiaeu;

7) i?i/ea ?anoiaeu

O/ao E? aaaeaony neaaeothuei ia?acii:

Aiaeeoe/aneee o/ao aaaeaony ii eaaeaeie noaouea ?anoiaeia a aaaeiiinoe ?
15. Neioaoe/aneee o/ao aaaeaony ia n/. 43. Caeanue niae?athony ana
?anoiaeu e io?aaeathony a ei??aniiiaeaioeee n Eo neaaeothueo n/aoia:

Eo 10 – noieiinoue oa?u e oiaeiaee ia neeaaea AI

Eo 70 – ca?ieaoa, ia/eneyaiay ?aai/ei ii iia?ocea e ?aca?ocea i?-oeee,
a oaeaea ca?ieaoa yeniaaeeoi?ai e ae?. nii?iaiaeaeathuei ?aaioieeai.

Eo 69 – io/eneaiey ia nioe. no?aoiaaiea e iaania/aiea

Eo 89 – nicaeaiea ?aca?aia ioioneia ia ca?ieaoo ?aai/eo

Eo 71 – ia/eneaiea nooi/iuo ca a?aiy nii?iaiaeaeaiey a?oca e noieiinoue
ia?aoiiai i?iacaea

Eo 45 – noieiinoue iioa?ue a i?aaeaeao ii?i anoanoaaiiie oauee

Eo 23 – noieiinoue oneoa nianoaaiiiai aaoio?ainii?oa

Eo 60 – noieiinoue oneoa o?aini. i?aaiecaoeee.

Noiia E? a eiioea ia?eiaea nienuaaaony e ?ani?aaeaeyaony iaaeaeo
ioaeaeueiuie aeaeaie i?iaeoeoeee e oeaeueth ii?aaeaeaiey eo iieiie
naaanoieiinoe.

Anee ia i?aaei?eyoee aaaeaony o/ao ioa?oaeaiiie i?iaeoeoeee, oi E?
?ani?aaeaeythony iaaeaeo ioa?oaeaiiie e ?aaeeciaaiiie i?iaeoeoeeae.

Nienaiea E? a eiioea ianyoea io?aaeaaony caienueth

Aeo 46 Eo 43

I?e one-iee o/aoa ioa?oae. i?iaeoeoeee

Aeo 45 Eo 43

Aeo 46 Eo 43

?ani?aaeaeaiea E? iaaeaeo aeaeaie AI inouanoaeyaony neaaeothuei
ia?acii:

1) oiaeiaea e o?ainii?oe?iaea aeeth/aaony a naaanoieiinoue i?iaeoeoeee
i?yiui iooai. A eiii neo/aa ?ani?aaeaeaiea E? inouanoaeyaony
i?iii?oeeiiaeueii aano, iauaio i?iaeoeoeee eee aa i?iecaiaenoaaiiie
naaanoieiinoe

2) inoaeueiua E? ?ani?aaeaeythony iaaeaeo aeaeaie i?iaeoeoeee
i?iii?oeeiiaeueii aano, iauaio, i?ieca. naaanoieiinoe ?aaeeciaaiu
ecaeaeee.

Inoaoie ia n/. 43 a eiioea io/aoiiai ia?eiaea i?eniaaeeiyaony e inoaoeo
ii n/. 45 e io?aaeaaony a aaeaina iaeiie noaoueae. Neioaoe/aneee o/ao E?
aaaeaony a aaaeiiinoe ? 15 e aeo?iaea-i?aea?a ? 11.

6. O/ao yenii?oii-eiii?oiuo iia?aoeee.

Oaia ? 7. O/ao oiiaeia, ?aca?aia e caeiia.

1. Iniaaiiinoe oi?ie?iaaiey e o/ao OE.

2. O/ao aeiaaai/iiai eaieoaea.

3. O/ao ?aca?aiiai eaieoaea.

4. O/ao ia?aciaaiey, eniieueciaaiey niaoeeaeueiuo oiiaeia e oeaeaaiai
oeiaine?iaaiey.

5. O/ao e?aaeeoia aaiea e caaiiuo n?aaenoa.

1. Iniaaiiinoe oi?ie?iaaiey e o/ao onoaaiiai eaieoaea.

Ii?yaeie oi?ie?iaaiey OE ?aaoee?oaony caeiiii e o/?aaeeoaeueiuie
aeieoiaioaie. OE oi?ie?oaony ca n/ao aciinia th?eaee/aneeo e oece/aneeo
eeoe. OE ain. i?aaei?eyoey oi?ie?oaony ca n/ao n?aaenoa, auaeaeaiiuo
ainoaea?noaii ec athaeaeaoa a iiiaio ia/aea ooieoeeiie?iaaiey
i?aaei?eyoey. OE a iiiaio o/?aaeaeaiey AI, III e o.ae. ninoieo ec
ii?aaeaeaiiiai /enea aeoeee n iaeeiaeiaie iiieiaeueiie noieiinoueth.

A niioaaonoaee n Iieiaeaieai “ Ia AI” a ?O auioneathony eiaiiua aeoeee
n ?aaeno?aoeeae anao aeoeeiia?ia a niaoeeaeueiii ?aano?a. A iieaoo
aeoeee i.a. aianaiu aeaiaaeiua n?aaenoaa (a ?oaeyo, aaethoa), caeaiey,
nii?oaeaiey, IA.

O/ao OE – n/ao 85 “Onoaaiue eaieoae” (ianneaiue). Naeueaei –
e?aaeeoiaia e niioaaonoaoao ?acia?o OE, caoeene?iaaiiiio a
o/?aaeeoaeueiuo aeieoiaioao.

Iinea ?aaeno?aoeee AI ia?aciauaaaony caaeieaeaiiinoue aeoeeiia?ia
ia?aae AI.

Ia?aciaaiea OE

Aeo 75 Eo 85

Oaeoe/aneia iinooieaiea aeeaaeia o/?aaeeoaeae:

Aeo 51, 52 Eo 75

Aciin a OE iniiaiuo n?aaenoa (IA):

Aeo 01 (04) Eo 75

A niioa-aee n ?aoaieai o/?aaeeoaeueiiai nia?aiey aiciiaeii eciaiaiea
OE.

Oaaee/aiea OE ca n/ao i?eauee:

Aeo 81 Eo 85

… ca n/ao ?aca?aiiai eaieoaea

Aeo 86 Eo 85

… ca n/ao aeiaaai/iiai eaieoaea

Aeo 87 Eo 85

Oiaiueoaiea OE inouanoaeyaony i?e iie?uoee oauoeia AI:

Aeo 85 Eo 88

I?e eciaiaiee OE iaiaoiaeeia ia?a?aaeno?aoeey AI. Aiaeeoe/aneee o/ao OE
aaaeaony a ?ac?aca eaaeaeiai aeoeeiia?a ia niaoeeaeueiuo ea?oi/eao ia
iniiaaiee o/?aaeeoaeueiuo aeieoiaioia, aeoia i?eaiee-ia?aaea/e IN, IA,
IEI e ae?.

2. O/ao aeiaaai/iiai eaieoaea.

Aeiaaai/iue eaieoae nicaeaaony a ?acoeueoaoa ia?aioeaiee, yienneiiiiai
aeioiaea, aacaiciacaeiiai iinooieaiey eiouanoaa.

O/ao aaaeaony ia n/aoa 87 “Aeiaaai/iue eaieoae” – ianneaiue.

Eo – oaaee/aiea AeE a niioaaonoaee n i?e?inoii noieiinoe; Aeo –
eniieueciaaiea AeE. Naeueaei e?aaeeoiaia – iaee/ea AeE.

Oi?ie?iaaiea AeE ?aaoee?othony ii?iaoeaiuie aeoaie. O.e. nouanoaotho
?acee/iua enoi/ieee ia?aciaaiey AeE, a AO ioe?uaathony ?acee/iua
noan/aoa.

87-1 – i?e?ino noieiinoe eiouanoaa ii i?aoaiceyi

87-2 – yienneiiiue aeioiae

87-3 – aacaiciacaeii iieo/aiiua oeaiiinoe

Ia?aciaaiea e iiiieiaiea AeE, naycaiiia n i?e?inoii noieiinoe:

Aeo 01, 04, 07, 10 Eo 87-1 (ia?aioeaiea IN, IA, iai?oaeiaaiey,
iaoa?eaeia)

Oiaiueoaiea AeE aiciiaeii i?e eniieueciaaiee n?aaenoa ia oaaee/aiea
n?aaenoa OE : Aeo 87 Eo 85

I?e iiaaoaiee iaiie?uoiai oauoea:

Aeo 87 Eo 88

I?e ia?aioeaiea eiouanoaa a ?acoeueoaoa nieaeaiey aai noieiinoe:

Aeo 87 Eo 01, 04, 07, 10 e ae?.

O/ao yienneiiiiai aeioiaea (aeioiae io i?iaeaaee oeaiiuo aoiaa ii oeaia
aieueoae iiieiaea, anee noiia ?acieoeu iaaeaeo i?iaeaaeiie e
iiieiaeueiie aoaeao iieiaeeoaeueiie.

Yienneiiiue aeioiae:

Aeo 51, 52, 50 Eo 87-2

O/ao aacaiciacaeii iieo/aiiuo oeaiiinoae – 87-3

Ii?eoiaeiaaiea eiouanoaa:

Aeo 01, 04, 07, 10, 12 Eo 87-3

Eniieueciaaiea – Aeo 87.

3. O/ao ?aca?aiiai eaieoaea.

A niioaaonoaee n caeiiiaeaoaeuenoaii e o/?aaeeoaeueiuie aeieoiaioaie,
i?aaei?eyoea nicaeaao ?E ca n/ao i?eauee.

A caaeneiinoe io ninoiyiey yeiiiieee ainoaea?noai iaycuaaao
i?aaiecaoeee nicaeaaaoue ?E. Io/eneaiey ?E ec i?eauee:

Aeo 81 Eo 86.

?E eniieuecoaony:

1) aeey iie?uoey aaeainiaiai oauoea i?aaei?eyoey:

Aeo 86 Eo 88

2) ia iieaoo aeioiaeia o/?aaeeoaeyi i?e iaaeinoaoea:

Aeo 86 Eo 75

3) aeey oaaee/aiey OE:

Aeo 86 Eo 75

Naeueaei 86 – e?aaeeoiaia: iaee/ea iaeniieueciaaiiuo ?aca?aia.

A aaeaina eaieoaea i?aaei?eyoey io?aaeaaony:

OE, AeE, ?E – a /aoaa?oii ?acaeaea ianneaa.

4. O/ao ia?aciaaiey, eniieueciaaiey niaoeeaeueiuo oiiaeia e oeaeaaiai
oeiaine?iaaiey.

Oiiaeu niaoeeaeueiiai iacia/aiey oi?ie?othony ca n/ao i?eauee
i?aaei?eyoey A ?acoeueoaoa io/eneaiee io iaa . Ii?iu io/eneaiee
onoaiaaeeaathony i?aaeoaeuenoaii e io?aaeathony a o/?aaeeoaeueiuo
aeieoiaioao. E?iia i?eauee enoi/ieeaie ia?aciaaiey ONI i.a.
aacaiciacaeiua aciinu o/?aaeeoaeae eee th?eaee/aneeo eeoe.

ONI:

– O iaeiieaiey

– O iio?aaeaiey

– O nioeeaeueiie noa?u e ae?.

OI i?aaeiacia/ai aeey ?acaeoey i?aaei?eyoey (iai?eia? aeey
oeiaine?iaaiey cao?ao ii ?anoe?aieth aeaenoaothuaai i?iecaiaenoaa, ii
?aeiino?oeoeee i?aaei?eyoey). N?aaenoaa yoiai O i.a. eniieueciaaiu ia
i?iaaaeaiea iao/ii-enneaaeiaaoaeueneeo ?aaio, aeey nicaeaiey
eiaanoeoeeiiiuo oiiaeia, aeey ?anoiaeia, naycaiiuo n ?ani?ino?aiaieai
oeaiiuo aoiaa. N?aaenoaa OI i.a. oiaiueoaiu a ?acoeueoaoa iie?uoey
oauoeia io/aoiiai aiaea e ae?oaeo cao?ao.

OI – ?acaeoea nioeeaeueiuo noa? i?aaei?eyoey, iaoa?eaeueiia iiiu?aiea
ia?niiaea, inouanoaeaiea ia?ii?eyoee, eioi?ua i?eaiaeyo e ia?aciaaieth
iiaiai eiouanoaa i?aaei?eyoey. N?aaenoaa OI i.a. auaeaiu a aeaea
aeioaoeee ia ieoaiea, iieaoa iooaaie e ae?.

NO – n?aaenoaa iai?aaeythony a ea/anoaa oeiainiaiai iaania/aiey aeey
?acaeoey nioeeaeueiie noa?u. Ia yoii noan/aoa o/eouaaaony oaeaea
aeaeaeaiea eiouanoaa i?aaei?eyoey, ioiinyuaany e nioeeaeueiie noa?a e
iieo/aiiiai aacaiciacaeii.

N/ao 88 “Ia?ani?aaeaeaiiay i?eaueue” (ianneaiue).

88-3 – OI

88-4 – NO

88-5 – OI

Eo 88 – ia?aciaaiea oiiaeia, Aeo 88 – eo eniieueciaaiea.

OI. Ia?acoaony ca n/ao i?eauee:

Aeo 81 Eo 88-3

Ia?aciaaiea OI ca n/ao aacaiciacaeii iinooieaoeo IN, iaoa?eaeia, IA a
nioeeaeueioth noa?o:

Aeo 01, 04, 10 Eo 88-3

eniieueciaaiea n?aaenoa OI:

Aeo 88-5 Eo 08 (ninoaaeyaony ia noiio cao?ao, naycaiiuo n nicaeaieai
iiaiai eiouanoaa, ii ia aeeth/aaiuo a aai ia?aiia/aeueioth noieiinoue.

Aeo 87-3 Eo 88 – iiaaoaiea oauoea ca io/aoiue aiae ca n/ao OI.

Aeo 88-3 Eo 75 – noiia oiiaea, ?ani?aaeaeaiiiai iaaeaeo o/?aaeeoaeyie.

Aeo 88-4, 88-3 Eo 10 – noiia oeaiiinoae, ia?aaeaiiuo aacaiciacaeii
oece/aneei e th?eaee/aneei eeoeai

Aeo 88-3 Eo 47, 48 – noiia oauoeia (oeiainiaue ?acoeueoao) ii
ia?aaeaiiui aacaiciacaeii (?aaeeciaaiiui) IN e ae?oaei iaoa?eaeueiui
aeoeaai.

Aeo 88-3 Eo 08 – eaieoaeueiua aeiaeaiey.

OI. Ia?acoaony ca n/ao /enoie i?eauee i?aaei?eyoey:

Aeo 81-1 Eo 88-5

… ca n/ao oeaeaauo aciinia o/?aaeeoaeae:

Aeo 85 Eo 88-5

Eniieueciaaiea OI:

Aeo 88-5 Eo 50 (iaoa?eaeueiia noeioee?iaaiea, iaoa?eaeueiay iiiiuue),
70 (noiia i?aiee e aiciaa?aaeaeaiee ca n/ao oiiaea), 51 (noieiinoue
i?eia?aoaiiuo iiaea?eia aeey ?aaioieeia i?aaei?eyoey), 71 (noiia
eiiaiaee?iai/iuo ?anoiaeia, ia/eneaiiuo naa?o onoaiiaeaiiiai eeieoa).

NO. Ia?aciaaiea:

Aeo 81 Eo 88-4

Aacaiciacaeiia iinooieaiea: auieaou ii

Aeo 88-4 e EO n/aoia a caaeneiinoe io oeaeae eniieueciaaiey

O/ao oeaeaaiai oeiaine?iaaiey e oeaeaauo iinooieaiee – n/ao 96 “Oeaeaaia
oeiaine?iaaiea e iinooieaiey”. Caeanue aaaeaony o/ao n?aaenoa,
auaeaeyaiuo a aeaea:

– i?aaeoaeuenoaaiiuo noaneaeee;

– iinooieaiee io ae?oaeo i?aaei?eyoee;

– aciinia ?iaeeoaeae ia niaea?aeaiea aeaoae a aeioeieueiuo
o/?aaeaeaieyo.

N/ao 96 – ianneaiue. Eo n?aaenoaa oeaeaaiai oeiaine?iaaiey, ia?aciaaiea
oiiaeia, Aeo – eo eniieueciaaiea.

Iinooieaiea n?aaenoaa a eanno io ?iaeeoaeae ca niaea?aeaiea aeaoneeo
naaeia:

Aeo 50 Eo 96

Iieo/aiea n?aaenoa io i?aaei?eyoee a ea/anoaa oeaeaaiai oeiaine?iaaiey

Aeo 51, 52 Eo 96

Noiia n?aaenoa, naycaiiuo n i?eia?aoaieai iaoa?eaeueiuo oeaiiinoae e IN
ca n/ao oeaeaaiai oeiaine?iaaiey.

Aeo 96 Eo 08, 10, 12

Noiia ca?ieaou, ia/eneaiiie ia?niiaeo ca n/ao n?aaenoa oeaeaaiai
oeiaine?iaaiey

Aeo 96 Eo 70

Noiia iieaou ieaoaaeiuo o?aaiaaiee, iinoaaueeia e ae?oaeo e?aaeeoi?ia

Aeo 96 Eo 51.

5. O/ao e?aaeeoia aaiea.

?an/aoii-e?aaeeoiua ioiioaiey a ?O ?aaoee?othony caeiiiaeaoaeuenoaii e
?aaeecothony eiiia?/aneeie aaieaie, eioi?ua inouanoaeytho eanniaia e
e?aaeeoii-?an/aoiia ianeoaeeaaiea i?aaei?eyoee.

E?aaeeo i?aaeinoaaeytho i?aaei?eyoeyi, eiathuei naiinoiyoaeueiue
aaeain, ?an/aoiue n/ao, o.a. th?eaee/aneei eeoeii.

Aeey e?aaeeoiuo ioiioaiee oa?aeoa?ai ia?aoiae io iauaeoeaiiai
e?aaeeoiaaiey e e?-ieth noauaeoeaiiio (eiie?aoi. eeoei)

I?eioeeiu e?aaeeoiaaiey: aica?aoiinoue, n?i/iinoue, ieaoiinoue.

Acaeiiioiioaiey iaaeaeo aaieii e eeeaioii ?aaoee?othony e?aaeeoiuie
aeiaiai?aie, aaea iaiai?aiu:

iauaeo e?aaeeoiaaiey;

n?ie;

oneiaey e ii?yaeie auaea/e;

oi?iu iaania/aiey;

i?ioeaioiay noaaea;

i?aaa e ioaaonoaaiiinoue noi?ii e ae?.

Aeey iieo/aiey E, i?aaei?eyoea iai?aaeyao cayaeaiea n eiieyie o/?.
aeieoiaioia, aoo e noao. io/aoiinoe, iiaeoaa?aeaeathueo iaania/aiiinoue
aica?aoa E. Aaie aiaeece?oao ieaoaaeaniiniaiinoue i?aaei?eyoey ia iniiaa
io/ao. aeaiiuo e i?aaeaa?eoaeueiuo i?iaa?ie ia i?aaei?eyoeyo. Ana yoi –
aei caeeth/aiey aeiaiai?a.

E?aaeeo:

1) e?aoein?i/iua (aei 12 ianyoeaa); eo o/ao ia n/aoa 90

2) aeieain?i/iua; ia n/aoa 92 .

Iieo/aiea E.

Aeo 50, 51, 52, 55, 60 Eo 90, 92

Iiaaoaiea E

Aeo 90, 92 Eo 51, 52, 55

E, ia iiea/aiiue a n?ie, o/eouaaaony ioaeaeueii. I?ioeaiou ii E, a
i?aaeaeao noaaie, onoaiiaeaiiuo OeA ?O aeeth/athony a noieiinoue
i?iaeoeoeee, ?aaio, oneoa. I?ioeaiou naa?o noaaie OeA aiciauathony ca
n/ao i?eauee, inoathuaeny a ?anii?yaeaiee i?aaei?eyoey.

Iiaaoaiea: i?ioeaio ca n/ao i?eauee:

Aeo 81 EO 51

i?ioeaio, aeeth/aaiuo a naaanoieiinoue: Aeo 20, 26 Eo 51

Nae/an oe?iei eniieuecothony nnoaeu aeey ?aaioieeia ia
eiaeeaeaeoaeueiia aeeeeuiia no?ieoaeuenoai. Yoe nnoaeu o/eouaathony ia
n/aoa 93 “E?aaeeou aaieia aeey ?aaioieeia”.

Ii?yaeie e?aaeeoiaaiey, ioi?ieaiea E, eo iiaaoaiea ?aaoee?oaony
i?aaeeaie aaiea e e?aaeeoiuie aeiaiai?aie.

Auaea/a nnoae – Eo 93

Aeey o/aoa E, i?aaeinoaaeaiiiai ?aaioieeai i?aaei?eyoey, i?aaeiacia/ai
n/ao 73 “?an/aou n ia?niiaeii ii i?i/ei iia?aoeeyi”.

Caienue a o/aoa noae ia eiaeea. no?ieoaeuenoai:

Aeo 50, 51 Eo 93

Nnoaea iiae oiaa?u, i?iaeaiiua a e?aaeeo:

Aeo 73 Eo 93

Iiaaoaiea caaeieaeaiiinoe ii noaea ?aaioieeii:

Aeo 50 Eo 73

Iiaaoaiea caaeieaeaiiinoe i?aaei?eyoey ia?aae aaieii:

Aeo 93 Eo 51

O/ao caeiia.

Ia?yaeo n E, i?aaei?eyoey aaaeoo ?an/aou ii iieo/aiiui e auaeaiiui
caeiai. O/ao caeiia: n/ao 94 “E?aoein?i/iua caeiu”, 95 “Aeieain?i/iua
caeiu”.

Iinooieaiea n?aaenoa io caeiiaeaaoeaa:

Aeo 50, 51 Eo 94, 95

Iiaaoaiea caaeieaeaiiinoe ii caeiai:

Aeo 94, 95 Eo 51.

Oaia ? 8 . O/ao oeiainiauo ?acoeueoaoia e eniieueciaaiey i?eauee.

1. O/ao oi?ie?iaaiey oeiainiauo ?acoeueoaoia.

2. O/ao eniieueciaaiey i?eauee.

3. O/ao ia?ani?aaeaeaiiie i?eauee.

1. O/ao oi?ie?iaaiey oeiainiauo ?acoeueoaoia.

Eiia/iue ?acoeueoao oei. aeayoaeueiinoe i?-oey – aaeainiaay i?eaueue
(oauoie), eioi?ay neeaaeuaaaony ec i?eauee io ?aaeecaoeee i?iaeoeoeee,
i?eauee io i?i/ae ?aaeecaoeee e noiiu io ia?aaeecaoeeiiiuo aeioiaeia
(iioa?ue).

Ii?aaeaeyaony oeiainiaue ?acoeueoao io ?aae-oeee iooai niiinoaaeaiey Eo
e AeO n/aoia 46, 47, 48

Aoi?ia neaaaaiia – ?acoeueoao io ia?aae. iia?aoeee. Aia?aaeec. aeioiaeu
o/eouaathony:

Aeo 51, 76, 26 Eo 80

N/ao 80 eiaao 3 noan/aoa:

80-1 – oei. ?ac-o io ?aaeecaoeee i?iaeoeoeee;

80-2 – oei. ?ac-o, iieo/aiiue io i?i/ae ?aaeecaoeee

80-3 – aia?aaeec. aeioiaeu e iioa?e.

O/ao ia n/aoa 80 aaaeaony a oa/aiea aiaea n iaeiieaieai. I?e
ii?aaeaeaiee oei. ?ac-oa ec au?o/ee au/eoaaony IAeN, naaanoieiinoue,
eiiia?/aneea ?anoiaeu e ae?.

Oei. ?ac-o = au?o/ea io ?aae-oeee – IAeN – oaeoe/aneay naaanoieiinoue
?aaeeciaaiiie i?iaeoeoeee (o.a. naaanoieiinoue i?iae-oeee + eiiia?/aneea
e oi?aaeai/aneea ?anoiaeu).

N/ao 80 – ianneaiue, Aeo – oauoie, Eo – i?eaueue

O/ao i?eauee io ?aae-oeee:

Aeo 46 Eo 80-1

… oauoea io ?aae-oeee

Aeo 80-1 Eo 46

A niioaaonoaee n o/aoiie iieeoeeie ia i?aaenoiyuee aiae, i?aaei?eyoea
naiinoiyoaeueii onoaiaaeeaaao, eae o/eouaaoue oei. ?ac-o: ii
i?aaeinoaaeaiee aeieoiaioia a aaie (ii iiiaioo ioa?ocee) eee ii
ca/eneaieth aeai. n?aaenoa ia ?an/aoiue n/ao (ii iiiaioo ?aaeecaoeee).

Nae/an ainoaea?noai ?aeiiaiaeoao ii?aaeaeyoue oeiainiaue ?acoeueoao ii
iiiaioo ioa?ocee, ii yoi iiaeao aucaaoue ionoonoaea aeaiaa. Iiyoiio
i?eiaiytho acaeiica/aou, /oi ia auaiaeii aeey ain-aa.

I?e eciaiaiee o/aoiie iieeoeee iaiaoiaeeii eiaoue ia yoi ?ac?aoaiea
Ieioeia, niiaueoue ia eciaiaieyo a iaeiaiaoth einiaeoeeth.

Anee i?aaei?eyoea ?aaeecoao i?iaeoeoeeth a aaethoa, oi iaiaoiaeeii
inouanoaeyoue ia?a?an/ao aeioiaeia ii oaeouaio eo?no ?oaey, eioe?oaiiai
OeA a iiiaio iinooieaiey n?aaenoa.

Oeiainiaue ?acoeueoao io i?i/ae ?aae-oeee:

Aeo 46, 48 Eo 80-2 – i?eaueue

Aeo 80-2 Eo 46, 48 – oauoie.

Oeiainiaue ?acoeueoao io ?aaeecaoeee IN caaeneo io oiai, ii eaeie
noieiinoe aoaeoo i?iaeaiu IN. I?-oea naiinoiyoaeueii i?eieiaao ?aoaiea
io i?iaeaaea ii ?uii/i. (i.a. > ia?aiia/aeueiie) eee inoaoi/iie
noieiinoe.

A niioaaonoaee n o?aaiaaieyie iaeia. caeiiiaeaoaeuenoaa aeey
iaeiaiiaeiaeaiey i?e ?aae-oeee IN ii oeaia iaiueoa inoaoi/iie noieiinoe,
oei. ?ac-o ii?aaeaeyaony ec ?an/aoa ?aaeecaoeee IN ii ?uii/iie oeaia.

Oeiainiaue ?acoeueoao io ?aaeecaoeee eiiai eiouanoaa:

– IA;

– iai?oaeiaaiea e onoaiiaea;

– iaoa?eaeu;

– IAI;

– iacaaa?oaiiia eaieoaeueiia no?ieoaeuenoai;

– oeaiiua aoiaae e aeaiaaeiua aeieoiaiou.

I?eaueue io ?aaeecaoeee aeey iaeiaiiaeiaeaiey = i?aauoaieth i?iaeaaeiie
oeaiu iaae ia?aiia/aeueiie eee inoaoi/iie.

Anee i?aaei?eyoea ?aaeecoao eiia eiouanoai ii oeaia iaiueoae aai
naaano-oe, oi aeey iaeiaiiaeiaeaiey yoie i?eauee au?o/ea io ?aae-oeee –
noiia naeaeee, eioi?oth ii?aaeaeytho enoiaey ec ?uii/iuo oeai
?aaeecaoeee aiaeiae/iie i?iaeoeoeee.

I?-oea niaoe. ?an/aoii ii?-ao noiio au?o/ee oaeeo naeaeie e ?an/ao e
iai?aaeyao a iaeiaiaoth eini. iaeiia?aiaiii n aoo. io/aoiinoueth e
?an/aoii ii iaeiao ia i?eaueue.

O/ao oei. ?ac-oa:

Aeo 48 Eo 80-2 (i?eaueue)

Aeo 80-2 Eo 48 (oauoie)

Aia?aaeecaoeeiiiua aeioiaeu:

1) aeioiaeu, iieo/aiiua a ?O e ca aa i?aaeaeaie io aeieaaiai o/anoey a
aeayoaeueiinoe ae?oaeo i?aaei?eyoee:

– aeeaeaeaiaeu ii aeoeeyi;

– i?aiee eee % ii iaeeaaoeeyi e ae?. oeaiiui aoiaaai, i?eiaaee. i?-oeth

Aeioiaeu;

Aeo 50, 51, 52 Eo 80-3

2) aeioiaeu io naea/e eiouanoaa a oaeouoth a?aiaeo:

Aeo 76-3 “?an/aou ii aeioiaeai” Eo 80-3

3) aeioiaeu io aeiioeaiee i?ieca. caiania AI e oiaa?ia:

Aeo 14 “Ia?aioeaiea iao. oeaiiinoae” Eo 80-3

4) i?eciaiiua aeieaeieeii oo?aou, iaie, iaonoieee, ae?oaea naieoeee ca
ia?ooaiea oicyenoaaiiuo aeiaiai?ia e ii aiciauaieth i?e/eiaiiuo oauoeia:

Aeo 63 Eo 80-3

5) i?eaueue io niaianoiie aeayoaeueiinoe:

Aeo 78-3 ?an/aou ii aeiaiai?o i niaianoiie aeayoaeueiinoe” Eo 80-3

6) i?eaueue i?ioeuo eao, auyaeaiiay a io/aoiii aiaeo:

Aeo 83-2 “AeAI” Eo 80-3

7) iieiaeeoaeueiua eo?niaua ?acieoeu ii aaethoiui n/aoai e ii iia?aoeeyi
a NEA:

Aeo 50, 52, 58, 60, 61, 62, 64, 70, 71, 76, 83, 90, 92, 94 Eo 80-3

8) auyaeaiea i?e eiaaioa?ecaoeee iao/oaiiuo iauaeoia:

Aeo 01, 10, 12, 20, 23, 04, 40, 41, 06, 07 Eo 80-3

9) ae?oaea iia?aoeee, ia naycaiiua n i?iecaiaenoaii i?iaeoeoeee.

Aia?aaeecaoeeiiiue oauoie:

Aeo 80-3

E iei ioiinyony cao?aou ii aiioee?iaaieth i?iecaiaenoaaiiuo caeacia:

Aeo 80-3 Eo 20

Cao?aou ia niaea?aeaiea caeiina?ae?iaaiiuo i?iecaiaenoaaiiuo iiuiinoae e
iauaeoia:

Aeo 80-3 Eo 10, 12, 60, 68

Oauoee ii iia?aoeeyi n oa?ie:

Aeo 80-3 Eo 10

Noaeaaiua ecaea?aeee e a?aeo?aaeiua nai?u:

Aeo 80-3 Eo 50, 51, 76

Iaeiiiaine?oaiua aeiiaieeaie iioa?e ii aiaoiei i?e/eiai:

Aeo 80-3 Eo 63

Noiiu niiieoaeueiuo aeieaia ii ?an/aoai n ae?oaei i?aaei?eyoeyie:

Aeo 80-3 Eo 82

Oauoee io nienaiiuo aeaaeoi?neeo caaeieaeaiiinoae, ii eioi?ie n?ie
eneiaie aeaaiinoe enoae:

Aeo 80-3 Eo 45, 61, 62, 76

Iaeiiiaine?iaaiiua oauoee a ?acoeueoaoa iiaea?ia, aaa?ee, ae?oaeo
/?acau/aeiuo neooaoeee:

Aeo 80-3 Eo 01, 06, 07, 08, 10, 12, 20, 21

Oauoee io oeuaiey, aeiiaiee eioi?uo ?aoaieai noaea ia onoaiiaeai:

Aeo 80-3 Eo 84

Io?eoeaoaeueiua eo?niaua ?acieoeu:

Aeo 80-3 Eo 50, 52, 60, 61, 62, 76

I?eciaiea i?aaei?eyoeai oo?aou, iaie, iaonoieee e ae?. aeaeu naieoeee e
?anoiaeu ii aiciauaieth i?e/eiaiiuo oauoeia:

Aeo 80-3 Eo 63

I?eaueue = au?o/ea – IAeN – oaeoe/aneay naaanoieiinoue – aaeainiaay
i?eaueue

Aaeainiaay i?eaueue – iaeia aa i?eaueue = /enoay i?eaueue

2. O/ao eniieueciaaiey i?eauee.

N/ao 81 – ianneaiue (aaaeaony a oa/aiea aiaea)

A ?acaeoea n/aoa 81 i?aaeoniio?aii aeaa noan/aoa:

81-1 – ieaoaaee a athaeaeaou ec i?eauee

81-2 – eniieueciaaiea i?eauee ia ae?oaea oeaee.

Aeo – eniieueciaaiea i?eauee.

Ia/eneaiea iaeiaiauo ieaoaaeae a athaeaeao ec i?eauee:

Aeo 81 Eo 68

Ia/eneaiea ieaoaaeae ai aiaathaeaeaoiua oiiaeu:

Aeo 81 Eo 67

Eniieueciaaiea i?eauee aeey ia?aciaaiey OI, NO, O iaoa?eaeueiiai
iiiu?aiey:

Aeo 81 Eo 88-3, 88-4, 88-5

Eniieueciaaiea i?eauee ia iie?uoea oauoeia i?ioeuo eao:

Aeo 81 Eo 88-2

Ia/eneaiea aeeaeaeaiaeia, iaoa?eaeueiie iiiiue:

Aeo 81 Eo 70

Ia/eneaiu aeeaeaeaiaeu o/?aaeeoaeyi:

Aeo 81 Eo 75

Eniieueciaaiea i?eauee aeey oaaee/aiey ?aca?aiiai eaieoaea:

Aeo 81 Eo 86

Ia/eneaiea % ii nnoaeai aaieia, iieo/aiiuo ia i?eia?aoaiiuo IN, IA e
ae?.

Aeo 81 Eo 90, 92

Ia/eneaiea % ii iieo/aiiui caeiai:

Aeo 81 Eo 94, 95

Ia/eneaiiua % ii aeiaiai?o aeieain?i/iie a?aiaeu:

Aeo 81 Eo 97

Nienaiea iioa?ue io yenieoaoaoeee aeeeeuii-eiiioiaeueiiai oicyenoaa,
iaoiaeyuaainy ia aaeaina:

Aeo 81 Eo 29

I?e niiinoaaeaiee aiaeiaiai io/aoa. N/ao 81 cae?uaaaony (ia Aeo n/. 80)
noiia n e?aaeeoa a Aeo 80. Inoaoea iao. A aaeaina noiiu ii Aeo 81 ia
io?aaeaaony .

3. O/ao ia?ani?aaeaeaiiie i?eauee.

A eiia io/aoiiai ia?eiaea ii?aaeaeytho ia?ani?aaeaeaiioth i?eaueue = Eo
80 – Aeo 80… eee ia?ani?aaeaeaiiue oauoie = Aeo 80 – Eo 80.

Yoa ?acieoea nienuaaaony ni n/aoa 80 ia n/ao 88 “Ia?ani?aaeaeaiiay
i?eaueue”. O.i. n/ao 80 cae?uaaaony e ioaeaeueiie noaoueae ia
io?aaeaaony.

Ia?ani?aaeaeaiiay i?eaueue – 88-1

Iaiie?uoue oauoie – 88-2

A eiioea ia?eiaea eiaai iaeniieueciaaiioth i?eaueue. Ia?anith i?eaueue
i.a. eniieueciaaia ia auieaoo aeeaeaeaiaeia o/?aaeeoaeyi:

Aeo 88-1 Eo 70, 75

Inoaaoayny noiia ia?ani?. i?eauee o/eouaaaony a aeaeuei. eae ia?ani?-th
i?eaueue i?ioeuo eao, eioi?ay i.a. eniieueciaaia ia iiiieiaiea ?E – Aeo
88 Eo 86; Ia oaaee/aiea OE – Aeo 88 Eo 85; ia oaaee/aiea niaoeeaeueiuo
oiiaeia Aeo 88 Eo 88 – noan/aoa; ia auieaoo aeioiaeia o/anoieeai
i?aaei?eyoey Aeo 88 Eo 70 (anee ?aaioiee – o/?aaeeoaeue), 75 (anee
o/?aaeeoaeue ia ?aaioaao ia i?aaei?eyoee).

A aaeaina ia?ani?aaeaeaiiay i?eaueue io/aoiiai aiaea e i?ioeuo eao
io?aaeaaony ioaeaeueiuie noaoueyie a /aoaa?oii ?acaeaea Ianneaa.

Neioaoe/aneee o/ao oeiainiauo ?acoeueoaoia.

O/ao ia?aciaaiey i?eauee – Eo 80

I?eaueue io ?aaeecaoeee AI:

Aeo 46 Eo 80

I?eaueue io i?iaeaaee eee eeeaeaeaoeee IN

Aeo 47 Eo 80

I?eaueue io i?iaeaaee IAA, iai?oaeiaaiey, iacaaa?oaiiiai no?ieoaeuenoaa,
i?iecaiaenoaaiiuo caiania, IAI, oeaiiuo aoiaa, aaethou:

Aeo 48 Eo 80

Ca/eneaiiua oo?aou, iaie iaonoieee:

Aeo 50, 51, 52 Eo 80

Ia/eneaiiay a?aiaeiay ieaoa ca naeaiiua a oaeouoth a?aiaeo IN

Aeo 76-3 Eo 80

Ia/eneaiu aeeaeaeaiaeu io aei/a?ieo i?aaei?eyoee:

Aeo 78 Eo 80

Ia/eneaiea i?eauee io niaianoiie aeayoaeueiinoe:

Aeo 77 Eo 80

Ia/eneaiea % ii aeieai- e e?aoein?i/iui oeaiiui aoiaaai e
i?aaeinoaaeaiiui caeiai:

Aeo 76-3 Eo 80

Iinooieaiea ?aiaa nienaiiuo aaciaee/iuo aeieaia:

Aeo 50, 51 Eo 80

Oo?aou, i?enoaeaeaiiua ca ia?ooaiea oic. aeieaia:

Aeo 63 Eo 80

i?eniaaeeiaiea iaeniieueciaaiiie /anoe ?aca?aa ii niiieoaeueiui aeieaai
e i?eauee:

Aeo 82 Eo 80

Ca/eneaiea aeioiaeia aoaeoueo ia?eiaeia a n/ao i?eauee:

Aeo 83 Eo 80

O/ao oauoeia

Oauoie io ?aaeecaoeee i?iaeoeoeee:

Aeo 80 Eo 46

Oauoie io auauoey e i?iaeaaee IN:

Aeo 80 Eo 47

Oauoie io i?iaeaaee IA, iai?oaeiaaiey

Aeo 80 Eo 48

Oaia ? 9. Oeiainiaay io/aoiinoue.

1. Oeiainiaay io/aoiinoue, aa cia/aiea.

2. Ninoaa OI.

3. AA e aai aiaeeoe/aneea aiciiaeiinoe.

4. Io/ao i oeiainiauo ?acoeueoao.

5. Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa.

6. Iiynieoaeueiay caienea e aiaeiaiio io/aoo.

7. Ii?yaeie i?aaenoaaeaiey OI.

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