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Финансы предприятий и отраслей

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Iniiau i?aaiecaoeee oeiainia i?aaei?eyoee.

1. Nouiinoue e oi?iu i?iyaeaiey oeiainia i?aaei?eyoee.

2. Ooieoeee oeiainia i?aaei?eyoee.

3. I?eioeeiu i?aaiecaoeee oeiainia i?aaei?eyoee.

4. Oi?iu nianoaaiiinoe i?aaei?eyoee e eo aicaeaenoaea ia i?aaiecaoeeth
oeiainia.

5. Io?aneaaua iniaaiiinoe e eo aeeyiea ia i?aaiecaoeeth oeiainia
i?aaei?eyoee.

6. Oeiainiaua ?ano?nu i?aaei?eyoey.

7. Ioeaiea oeiainiaiai ninoiyiey i?aaei?eyoey.

1.

Oeiainu, e?aaeeo, aeaiueae aunooiatho iniiaiuie ?aaoeyoi?aie eae
yeiiiieee, oae e iauanoaaiiuo ioiioaiee a oeaeii. Yoe ?aaoeyoi?u e
iaania/eaatho iinoiyiiia ?acaeoea iauanoaa. Iaiin?aaenoaaiiua oneiaey
aeey aicieeiiaaiey oeiainiauo ioiioaiee nicaeatho aeaiaaeiua ioiioaiey.
Ii iiyaeaiea aeaiaa ia icia/aei iiyaeaiea oeiainia – oeiainu anoue
ii?aaeaeaiiay /anoue aeaiaaeiuo ioiioaiee. Iaee/ea oeiainia
i?aaeiieaaaao iaycaoaeueiia nouanoaiaaiea aeaiaa. Auiieiyy ooieoeeth
n?aaenoaa ia?auaiey aeaiueae ca ii?aaeaeaiiue ia?eiae noaiiayony
eaieoaeii, oi anoue oie naiiaic?anoathuae noieiinoueth, iaania/eaathuae
iieo/aiea aeiiieieoaeueiiai i?e?auaiey a oiaea ?aaeecaoeee i?iaeoeoa –
i?eaaai/iie noieiinoe.

Aeaiaaeiua ioiioaiey i?aa?aoeeenue a oeiainu eiaaea aeaeaeaiea aeaiaa
i?eia?aei ecaanoioth naiinoiyoaeueiinoue. A ?acoeueoaoa i?iecaiaenoaa
oiaa?ia e eo ?aaeecaoeee oi?ie?othony aeaiaaeiua aeioiaeu, oi?ie?othony
oeiainiaua ?ano?nu i?aaei?eyoey a aeaea ?aciiia?aciuo oiiaeia.
Iiyaeyaony naiinoiyoaeueiay noa?a aeayoaeueiinoe eaaeaeiai i?aaei?eyoey,
auoiaeyuay ca ?aiee aai i?iecaiaenoaaiiuo ooieoeee, ii i?aaenoaaeythuay
niaie /anoue i?iecaiaenoaaiiuo ioiioaiee, nooue eioi?ie caeeth/aaony a
ii?aaeaeaiiie nenoaia i?aaiecaoeee aeaiaaeiuo iioieia. Yoa /anoue e
anoue oeiainu.

Oeiainu i?aaei?eyoey i?aaenoaaeytho niaie nenoaio aeaiaaeiuo ioiioaiee,
au?aaeathueo oi?ie?iaaiea e eniieueciaaiea aeaiaaeiuo oiiaeia a
i?ioeanna e?oaiiai?ioa ?ano?nia i?aaei?eyoey, oi?ie?iaaiea aai
aeaiaaeiuo aeioiaeia e iaeiieaiee.

Oeiainu i?aaei?eyoee iaania/eaatho e?oaiiai?io iniiaiiai e iai?ioiiai
eaieoaea, acaeiiioiioaiey n ainoaea?noaaiiuie i?aaiaie, iaeiaiaie
nenoaiie, athaeaeaoaie, aaieaie e ae?oaeie e?aaeeoiuie o/?aaeaeaieyie,
no?aoiauie eiiiaieyie e oae aeaeaa. A eaaeaeii ainoaea?noaa ethaay
ainoaea?noaaiiay nenoaia aeeth/aao oeiainiaoth nenoaio. Iia ninoieo ec
aeaoo iiaenenoai:

– iauaainoaea?noaaiiua oeiainu;

– oeiainu oicyenoaothueo noauaeoia.

Oi?iu i?iyaeaiey oeiainia i?aaei?eyoee:

Ioiioaiey n ae?oaeie oicyenoaothueie noauaeoaie a i?ioeanna
oi?ie?iaaiey e ?ani?aaeaeaiey au?o/ee (iaiaoa?eaeueiua ioiioaiey):

– oo?aou, iaie, iaonoieee;

– ioiioaiey a?aiaeu;

– auione e ?aaeecaoeey oeaiiuo aoiaa;

– niaianoiay aeayoaeueiinoue;

– eiiia?/aneia e?aaeeoiaaiea;

– ioiioaiey n ?aaioieeaie ii auieaoa ca?aaioiie ieaou. A ianoiyuaa
a?aiy oeaeaniia?acii auaeaeyoue naiinoiyoaeueioth a?oiio oeiainiauo
ioiioaiee, eioi?ua neeaaeuaathony o i?aaei?eyoey ni naieie ?aaioieeaie
ii iiaiaeo ?ani?aaeaeaiey i?eauee: auieaou aeeaeaeaiaeia, auieaou ca iae
a onoaaiii eaieoaea.

Oeiainiaua ioiioaiey n nianoaaiiuie no?oeoo?iuie iiae?acaeaeaieyie.
Nthaea aea ioiinyony ioiioaiey aioo?e i?iecaiaenoaaiiuo iauaaeeiaiee e
ioiioaiey i?aaei?eyoey ni naieie aei/a?ieie no?oeoo?aie.

Ioiioaiey n iaeiaiaie neoaeaie.

Cia/eoaeueiay /anoue ioiioaiee – ioiioaiey n aaieianeie nenoaiie. Yoi
ia i?inoi nenoaia ?an/aoia e e?aaeeoiaaiey, aaaeue iiyaeeenue iiaua
oi?iu ioiioaiee: oaeoi?eia, o?ano, caeiae e oae aeaeaa.

Ioiioaiey n ?acee/iuie no?aoiauie eiiiaieyie ii anai aeaeai
no?aoiaaiey.

Ioiioaiey n i?aaiaie ainoaea?noaaiiiai oi?aaeaiey (oaiiaeiy,
Ieienoa?noai aiaoieo ioiioaiee, ?acee/iua athaeaeaou, aiaathaeaeaoiua
oiiaeu e oae aeaeaa).

Oeiainu – ano?a/iua iioiee aeaiaaeiuo n?aaenoa, oneoa, ?acee/iua oi?iu
i?iyaeaiey eioa?ania i?aaei?eyoey n iaeiie noi?iiu e aeaeaeaiea
ieaoaaeiuo n?aaenoa n ae?oaie.

Ieaoaaeiua n?aaenoaa:

aeaiueae (iaee/iinoue) ia aaieianeeo n/aoao (?an/. e oaeou.)

aeaiaaeiua n?aaenoaa a eanna

a aeaea /aeia (/aeiauo eieaeae, n?aaenoaa oaeoe/anee iaoiaeyony ia
noan/aoao)

a aeaea yeaeo?iiiuo aeaiaa

aeieae ni noi?iiu iieoiaoaeae (aeaaeoi?neay caaeieaeaiiinoue)

e?aaeeou, iieo/aaiua i?aaei?eyoeai

ii?iaeueiay e?aaeeoi?neay caaeieaeaiiinoue (n?aaenoaa, a?aiaiii
aiaea/aiiua a iai?io ii oneiaeyi neiaeeaoeony ?an/aoia)

ii?iaeueiaycaaeieaeaiiinoue ii CI (io 16 aei 20 /enea)

aaenaey (iaeaieaa ?acaeoay oi?ia a ?innee aei ?aaiethoeee)

Oeiainiaua i?ioeannu , i?ienoiaeyuea ia i?aaei?eyoee,- yoi ana
iinooieaiey aeaiaaeiuo n?aaenoa e ana inouanoaeyaiua auieaou.

Iinooieaiey – yoi ?acoeueoao oicyenoaaiiie aeayoaeueiinoe iaoaai
i?aaei?eyoey, o.a. ?acoeueoao i?iaeaaee oiaa?ia, i?aaeinoaaeaiey oneoa,
neaaenoaea ?acee/iuo aaieianeeo iia?aoeee, iieo/aiea aeeaeaeaiaeia.

Auieaou, ia?a/eneaiey – oiaea ?acoeueoao oicyenoaaiiie aeayoaeueiinoe,
naycaiiie n caeoieie enoiaeiuo aeaeia nu?uey e iaoa?eaeia, iieaoie
noi?iiieo oneoa e o?oaea nianoaaiiuo ?aaioieeia.

Anee iaiaoiaeeii onoaiiaeoue aaee/eio ieaoaaeiuo n?aaenoa , eioi?uie
?aniieaaaao i?aaei?eyoea ia ii?aaeaeaiioth aeaoo, oi iia neeaaeuaaaony
iaaeaeo i?eoiaeii e ?anoiaeii ieaoaaeiuo n?aaenoa:

IN = IIN + IIN – AIN

ia/aeueiuaiinooieaoeaauiea/aiiua

Oeiainiaay onoie/eainoue i?aaei?eyoey ii?aaeaeyaony iaee/eai ieaoaaeiuo
n?aaenoa. Aai oeiainiaia iieiaeaiea caaeneo io oiai ianeieueei
aeeeoaeueiaa i?iiaaeooee a?aiaie IN > 0.

Ia anaaaea e ia o anao i?aaei?eyoee IN > 0, o.a. iinooieaiey n?aaenoa
ieacuaathony iaiueoa, /ai auieaou, eioi?ua i?iecaiaeeo aeaiiia
i?aaei?eyoea , neaaeiaaoaeueii aicieeaao i/a?aaeiinoue ieaoaaeae, oo?aou
e o.i.

Aeaiiue ?ac?ua iaiaoiaeeii cae?uoue, aeey /aai neaaeoao ?aoeoue aii?inu:

Eaeia ?acia? iaiaoiaeeiuo aeey yoiai ?ano?nia?

Ca n/ao eaeeo enoi/ieeia eo iiaeii iieo/eoue?

Eo ?aoaiea aiceiaeaii ia oeiainiauo iaiaaeaea?ia, iaania/eaathueo
oi?aaeaiea oeiainaie i?aaei?eyoey.

Oeiainiaue iaiaaeaeiaio – iaeanoue i?iecaiaenoaaiiuo ioiioaiee,
naycaiiay n iioeiecaoeeae eniieueciaaiey oeiainiauo ?ano?nia n oeaeueth
iaania/aiey iaeneiaeueiiai aeioiaea nianoaaiieeai i?aaei?eyoey.

Eaaeaeia i?aaei?eyoea au?aaeaao ioiioaiey nianoaaiiinoe, eioi?ua
i?aaeiieaaatho ii?aaeaeaiioth ioaaonoaaiiinoue eaaeaeiai oicyenoaothuaai
noauaeoa ia ?uiea.

Nianoaaiiinoue i?aaei?eyoey – yoi aai eiouanoai. Niaieoiiinoue eiouanoaa
ii?aaeaeyao ia oieueei eeoei i?aaei?eyoey ia ?uiea, ii e aai oaoie/aneea
e oeiainiaua aiciiaeiinoe. *ai aieueoa nianoaaiiinoue, oai aieueoa yoe
aiciiaeiinoe.

Eiouanoai i?aaei?eyoey – niaieoiiinoue iaoa?eaeueiuo e iaiaoa?eaeueiuo
oeaiiinoae eee n?aaenoa, eioi?uie aeaaeaao i?aaei?eyoea, a eiaiii:

caiey

caeaiey

nii?oaeaiey

i?iecaiaenoaaiiia iai?oaeiaaiea

caianu anyeiai ?iaea

aeaiaaeiua n?aaenoaa

e ae?. ieaoaaeiua o?aaiaaiey, ninoaaeythuea iai?ioiua n?aaenoaa
i?aaei?eyoey

iaiaoa?eaeueiua n?aaenoaa :

anyeiai ?iaea i?aaa

oi?aaeai/aneea e i?aaiecaoeeiiiua ?aoaiey

ioeaiea noieiinoe eieaeaea oe?iu

Eieaeae i?aaei?eyoey: aicieeaao i?e ioeaiea i?aaei?eyoey n oeaeueth aai
i?iaeaaee, caeiaa e o.i.

Neeaaeuaaaony ec neaaeothueo oaeoi?ia:

oi?ioay ?aiooaoeey

oaea/iia ianoiiieiaeaiea ioenia

iaee/ea iinoiyiiuo eeeaioia

ooao nio?oaeieeia noa?iaeeeia ( yae?i oe?iu)

caei?iaay aioo?eoe?iaiiay aoiinoa?a

no?oeoo?a i?aaiecaoeee e o.i.

Iniiao eiouanoaa i?aaei?eyoey ninoaaeyao eaieoae, i?ecaaiiue
?aaeeciaaoue oa oeaee, eioi?ua noaaeo ia?aae niaie i?aaei?eyoea, ia/eiay
nianoaaiioth aeayoaeueiinoue.

Eaieoae – yoi noieiinoue, eioi?ay iaania/eaaao ia oieueei i?ioeann
i?iecaiaenoaa, ii e aeinoeaeaiea ii?aaeaeaiiiai oeiainiaiai ?acoeueoaoa.
Ia ?uiea i?aaei?eyoea aunooiaao eae oiaa?ii?iecaiaeeoaeue. Aeey iaai
aaaeii ia noieueei oi, /oi iii i?iecaiaeeo, neieueei oeiainiaue
?acoeueoao. Neaaeiaaoaeueii, ana neeaaeuaathueany oeiainiaua e
i?iecaiaenoaaiiua ioiioaiey i?ecaaiu e aeinoeaeaieth iaeneiaeueii
aieueoaai oeiainiaiai ?acoeueoaoa.

Oiaa? – i?iaeoeo aeey ?aaeecaoeee.

3-e oi?iu niaieoiiiai eaieoaea:

aeaiaaeiay oi?ia (aeaiaaeiay iaee/iinoue e ieaoaaeiua n?aaenoaa)

i?iecaiaenoaaiiay oi?ia – iaoa?eaeueiua e iaiaoa?eaeueiua aeoeau,
eiouanoai, iaania/eaathuea oaoiieiae/aneoth, niaaaeai/anei-nauoiaoth e
oi?aaeai/aneoth aeayoaeueiinoue i?aaei?eyoey)

oiaa?iay oi?ia – i?eiaaeeaaeauea i?aaei?eyoeth oiaa?u, i?aaeiacia/aiiua
aeey ?aaeecaoeee.

Aii?in 2. Ooieoeee oeiainia i?aaei?eyoee

?ani?aaeaeeoaeueiay eiio?ieueiay

A oneiaeyo oiaa?iiai i?iecaiaenoaa ?ani?aaeaeaiea – naycothuaa caaii
iaaeaeo i?iecaiaenoaii e iio?aaeaieai. O.i. n iiiiuueth oeiainia
i?ienoiaeeo ?ani?aaeaeaiea iauanoaaiiiai i?iaeoeoa.

Ia iiaa?oiinoe iu aeaeei:

iinooieaiea au?o/ee io ?aaeecaoeee e eniieueciaaiea aa ia aiciauaiea
ec?anoiaeiaaiiuo n?aaenoa i?iecaiaenoaa e ia?aciaaiea aaeiaiai aeioiaea.

aeaeueiaeoaa ?ani?aaeaeaiea iieo/aiiiai aeioiaea a oiaea oi?ie?iaaiey
athaeaeaoiuo n?aaenoa, aiaathaeaeaoiuo oiiaeia, oi?ie?iaaiea oiiaea
iieaou o?oaea, ?acee/iuo oiiaeia e ?aca?aia, o.a. oiai, /oi iaania/eaaao
aeeciaaeayoaeueiinoue e ?acaeoea i?aaei?eyoey.

Eia/a, ?ani?aaeaeeoaeueiay ooieoeey oeiainia i?aaei?eyoee – yoi
iai?aaeaiiay aeayoaeueiinoue ii ?ani?aaeaeaieth e ia?a?ani?aaeaeaieth
aeaiaaeiuo aeioiaeia i?aaei?eyoey.

Eiio?ieueiay ooieoeey (ooieoeey io?aaeaiey) – enoi?e/anee neiaeeaoaany
iiiyoea, io?aaeathuaa oeiainiai-oicyenoaaiiua i?ioeannu, i?ioaeathuea
ia i?aaei?eyoee.

A oeiainao i?aaei?eyoee io?aaeathony ana i?ioeannu, i?ienoiaeyuea ia
i?aaei?eyoee. N iiiiuueth aeaiiie ooieoeee onoaiaaeeaathony, auyaeythony
e ?aaeecothony aaaeiaeoea yeiiiie/aneea i?iii?oeee , iaania/eaaaony
eiio?ieue ia anao noaaeeyo inouanoaeaiey caaea/, iaania/eaaaony
eiio?ieue ca aaee/eiie oeiainiaiai ?acoeueoaoa (a o./. ii noaaeeyi aai
aeinoeaeaiey). A naith i/a?aaeue ooieoeey eiio?iey iicaieyao ia oieueei
auyaeyoue iayooaeoeaiua aeaenoaey, ii e ecuneeaaoue ?aca?au ,
i?aaeoi?aaeaeaoue aiciiaeiua iioa?e e iai?iecaiaeeoaeueiua cao?aou.

3. I?eioeeiu i?aaiecaoeee oeiainia i?aaei?eyoee.

Ethaie i?aaei?eieiaoaeue i?e ia/aea naiaai aeaea noaaeo naaa oeaeue –
iieo/aiea i?eauee. Acaeiiaeaenoaea ia ?uiea i?iecaiaeeoaey e iio?aaeoaey
– anoue ioiioaiey iaaeaeo i?iecaiaeeoaeai eiie?aoiiai oiaa?a e eeoeii,
eiathuei ni?in ia yoio oiaa?.

Ia?aii?e/eiie i?iecaiaenoaa yaeyaony iaoaeiaeaoai?aiiue ni?in.

Ni?in i?aaenoaaeyao ec naay oi?io i?iyaeaiey iio?aaiinoe a noa?a
ia?auaiey, ii aeey oeiainenoia aaaeai ia ni?in aiiaua, a aaaeai
ieaoaaeaniiniaiue ni?in. Ni?in, iaania/aiiue aeaiaaeiuie n?aaenoaaie, e
i?aaenoaaeyao ec naay ieaoaaeaniiniaiue ni?in.

Iaiai ieaoaaeaniiniaiiai ni?ina ia oiaa? i?aaenoaaeyao ec naay iaiai
ni?ina ia aeaiueae.

Aeey anae nenoaiu ?uii/iuo ioiioaiee oa?aeoa?iuie yaeythony i?eioeeiu
i?aaiecaoeee, nicaeathuea naiiaini?iecaiaeyuothny nenoaio, ia oieueei
iaania/eaathuea ae onoie/eainoue, ii e oneiaey aeey ?acaeoey e
niaa?oainoaiaaiey.

I?eioeeiu i?aaiecaoeee oeiainiaie nenoaiu.

1). Iaeeiaeiainoue aicaeaenoaey aiaoieo oaeoi?ia ia i?iecaiaeeoaeae e
iio?aaeoaeae oiaa?ia.

2). Ii?aaeaeaiiia ?aaiiaanea oeiainiauo eino?oiaioia (o.a. oeai,
i?ioeaioiuo noaaie, eo?nia e eiiennee e o.ae.)

3). Eniieueciaaiea caeiiiaeaoaeueiuo e ii?iaoeaiuo aeoia aeey
?aaoee?iaaiey naiinoiyoaeueiuo aeaenoaee eaaeaeiai ec oicyenoaothueo
noauaeoia.

4). Eiieo?aioeey eae oneiaea ?acaeoey e ?aaoeyoi? yeiiiie/aneeo
i?ioeannia. A ?acoeueoaoa yoiai i?aeiouanoai iieo/atho iaeaieaa
yooaeoeaiua i?iecaiaenoaa.

6). Naiioeiaine?iaaiea i?aaei?eieiaoaeueneie aeayoaeueiinoe.

Oeiainu i?aaei?eyoee oaeaea eiatho naith nianoaaiioth i?aaiecaoeeth,
iniiaaiioth ia naieo i?eioeeiao.

Iniiaiua i?eioeeiu i?aaiecaoeee oeiainia i?aaei?eyoee.

1). I?eioeei iieiie naiinoiyoaeueiinoe. Naiinoiyoaeueiinoue a
eniieueciaaiee nianoaaiiuo e i?e?aaiaiiuo e iei n?aaenoa, aeaaiaea?y
/aio iaania/eaaaony iaiaoiaeeiay iaiaa?aiiinoue ?ano?nia, eioi?ay a
naith i/a?aaeue iicaieyao eiioeaio?e?iaaoue oeiainiaua ?ano?nu ia
ioaeiuo iai?aaeaieyo oicyenoaaiiie e ae?oaeo aeaeia aeayoaeueiinoe
i?aaei?eyoey.

2). Ioaaonoaaiiinoue ca ?acoeueoaou oicyenoaaiiie aeayoaeueiinoe.
Oeiainiaue ?acoeueoao ia i?aaei?eyoee yaeyaony ea/anoaaiiui iieacaoaeai
aeayoaeueiinoe eae ?oeiaiaenoaa i?aaei?eyoey, oae e anaai eieeaeoeaa
i?aaei?eyoey. Ioaaonoaaiiinoue aicieeaao oaeaea e ii iiaiaeo anao oao
?eneia, eioi?ua i?eieiaao ia naay i?aaei?eyoea a oneiaeyo ?uiea.

3). Oeiainiaia ieaie?iaaiea. Oeiainiaia ieaie?iaaiea ii?aaeaeyao
iai?aaeaiey aeaeaeaiey aeaiaaeiuo iioieia ia aeeaeaeoaa aoaeouaa e ia
ia?niaeoeao, i?aaeiieaaaao iieo/aiea e iai?aaeaiey eniieueciaaiey
aeaiaaeiuo n?aaenoa. Aeaaiaea?y oeiainiaiio ieaie?iaaieth iaania/eaaaony
ieaie?iaaiea oeiainiaiai ?acoeueoaoa.

4). Yoio i?eioeei a ea/anoaa iaycaoaeueiiai oneiaey i?aaeiieaaaao
oi?ie?iaaiea oeiainiauo ?aca?aia aeey ethaiai i?aaei?eyoey. Oeiainiaua
?aca?au iaania/eaatho onoie/eaoth i?iecaiaenoaaiioth aeayoaeueiinoue a
oneiaeyo aiciiaeiuo eieaaaiee ?uii/iie eiiuthieoo?u, ?eneia e o.ae. Anee
i?aaei?eyoea nicaeaao a aeinoaoi/iii e iaiaoiaeeiii ?acia?a oeiainiaua
?aca?au, oi yoi iaania/eaaao i?aaei?eyoeth niioaaonoaothuee
iieiaeeoaeueiue eieaeae ia ?uiea.

5). Oeiainiaay aeenoeeieeia. I?aaei?eyoea aeieaeii naiaa?aiaiii e iieii
iaania/eaaoue auiieiaiea oeiainiauo iaycaoaeuenoa ia?aae ia?oia?aie,
aaieianeeie einoeoooaie, i?aaiaie aeanoe e ?aciiia?aciuie oiiaeaie
(athaeaeaoiuie eee aiaathaeaeaoiuie), ia?aae naieie ?aaioieeaie e o.ae.

6). Naiiieoiaaiinoue i?aaei?eyoey. I?aaei?eyoea aeieaeii iaania/eaaoue
iie?uoea naieo ?anoiaeia ca n/ao ?acoeueoaoia naiae nianoaaiiie
i?iecaiaenoaaiiie aeayoaeueiinoe, oai naiui iaania/eaaaony
aiciaiiaeyaiinoue i?iecaiaenoaa e e?oaiiai?io ?ano?nia i?aaei?eyoey.

7). Aeaeaiea n?aaenoa, o/anoaothueo a ianeoaeeaaiee iai?ioa
i?aaei?eyoey, ia nianoaaiiua e caaiiua. (E?aoein?i/iua aaieiaeea
e?aaeeou – enoi/iee caaiiuo n?aaenoa.)

8). ?aca?aie/aiea iniiaiie e eiaanoeoeeiiiie aeayoaeueiinoe
i?aaei?eyoey.

4

Oneiaeai nouanoaiaaiey ?uii/iie yeiiiieee aiiaua yaeyaony i?enoonoaea ia
?uiea oiaa?ii?iecaiaeeoaey.

Aeaaiia ioee/ea oiaa?ii?iecaiaeeoaey – oi?ia nianoaaiiinoe, eioi?ay
yaeyaony ia?aiiniiaie ethaiai i?aaei?eyoey.

· /anoiay

· ainoaea?noaaiiay

· eieeaeoeaiay

· eiino?aiiay,

eioi?ua io?aaeatho aioo?aiithth i?aaiecaoeeiiioth niaoeeoeeo
i?aaei?eyoey, a yoi ioee/aao i?aaei?eyoey iaeii io ae?oaiai ii oi?iai
aeaaeaiey eaieoaeii, ?ani?aaeaeaiey e eniieueciaaiey aeioiaeia e
oeiainiaiai ?acoeueoaoa – i?eauee.

Niaoeeoeea ioaeaeueiuo i?aaei?eyoee auaeaeyaony iniaaiiinoyie
i?aaiecaoeeiiii-i?aaiaiai oa?aeoa?a.

Ii yoiio i?eciaeo i?aaei?eyoey iiae?acaeaeythony:

· ii eiee/anoao ?aaioathueo ( II );

· ii i?iecaiaenoaaiiiio oa?aeoa?o.

Ioiioaiey nianoaaiiinoe auaeaeytho i?aaei?eyoey :

1. eieeaeoeaiua ( ?acee/iua oi?iu oiaa?euanoa );

2. aeoeeiia?iua iauanoaa;

3. a?aiaeiua i?aaei?eyoey;

4. ?aciiia?aciia o/anoea aeaiaa nianoaaiieeia a nicaeaiee e oi?ie?iaaiee
eaieoaea ( ii ?aciiio ?ani?aaeaeyaony ioaaonoaaiiinoue ).

Nouanoaotho e aeiiieiytho ae?oa ae?oaa ?acee/iua i?aaei?eyoey,
iaoiaeyueany a ioiioaieyo eiieo?aioiie ai?ueau. Yoi iaania/eaaao
ni?aaiiaaiea a iiauoaiee yooaeoeaiinoe i?iecaiaenoaa, yeiiiiee cao?ao
aeeaiai e iaauanoaeaiiiai o?oaea.

Nianoaaiiee i?aaei?eyoey ii naiaio oniio?aieth iiaeao aeaaeaoue,
iieueciaaoueny e ?anii?yaeaoueny anai i?eiaaeeaaeauei aio eiouanoaii,
iiaeao ia?aaeaaaoue naie iieiiii/ey ae?oaiio eeoeo. Eniieueciaaoue
eiouanoai a ea/anoaa caeiaa. Niaa?oaoue a ioiioaiee naiaai eiouanoaa
ethaua aeaenoaey, ia i?ioeai?a/auea caeiio.

I?aaei?eieiaoaeueneay aeayoaeueiinoue inouanoaeyaony naiei nianoaaiieeii
eee noauaeoii, oi?aaeythuei aai eiouanoaii.

Nianoaaiiee eiouanoaa ?aoaao ia?aie/eaaoue eee ia ia?aie/eaaoue i?aaa
aeaaeaiey e oi?aaeaiey i?e ia?aaea/a aai ae?oaiio eeoeo.

I?aaei?eyoey yaeythony th?eaee/aneeie eeoeaie: e, neaaeiaaoaeueii,
i?aaiecoao nianoaaiioth oeiainiaoth aeayoaeueiinoue. Eaaeaeia
i?aaei?eyoea eniieuecoao neaaeothuea iniiaaiey aeey i?aaiecaoeee:

1. iainiaeaiea eiouanoaa i?aaei?eyoey, eioi?ui aeaiiia th?eaee/aneia
eeoei ioaa/aao ii naiei iaycaoaeuenoaai. Yoi iainiaeaiea eiouanoaa
oeene?oaony a Onoaaa i?aaei?eyoey, a caoai a aaeaina;

2. aaaeaiea naiinoiyoaeueiiai aaeaina

3. eniieueciaaiea nianoaaiiiai eiaie i?e niaa?oaiee naeaeie e i?eiyoee
ioaaonoaaiiinoe ii iei;

4. iieo/aiiua aeioiaeu i?aaei?eyoey yaeythony nianoaaiiinoue
i?aaei?eyoey, a neaaeiaaoaeueii, ?ani?aaeaeaiea e eniieueciaaiea eo
i?ienoiaeeo ia i?aaao nianoaaiiinoe.

Ca n/ao eaeeo enoi/ieeia iaania/eaaaony oi?ie?iaaiea eiouanoaa
i?aaei?eyoey:

1. aeaiaaeiua e iaoa?eaeueiua aciinu o/?aaeeoaeae eee o/anoieeia
i?aaei?eyoey;

2. iieo/aiiua i?aaei?eyoeai aeioiaeu io anao aeaeia aeayoaeueiinoe;

3. i?ioeaiou, aeeaeaeaiaeu, iieo/aiiua a ?acoeueoaoa aeaaeaiey
?acee/iuie oeaiiuie aoiaaaie;

4. e?aaeeou aaieia;

5. n?aaenoaa e?aaeeoi?ia;

6. a?aiaiiia aeaaeaiea /oaeeie n?aaenoaaie a iai?ioa;

7. noaneaeee, aeioaoeee, eiaanoeoeee ec athaeaeaoiuo e aiaathaeaeaoiuo
oiiaeia e ae?oaea aeaeu niiaoeee;

8. a?aiaeiay ieaoa;

9. aeaaioai?eoaeueiua aciinu;

10. aeioiaeu io aeieain?i/iuo oeiainiauo aeiaeaiee.

Oi?iu nianoaaiiinoe iaeeaaeuaatho ii?aaeaeaiiue ioia/aoie ia aiaoiea
ioiioaiey i?aaei?eyoee.

OII : “+” – ia iaaei ioaeeeiaaoue ?acee/iua aeaeu io/aoiinoe;

“-” – iao niiniaia i?eaea/aiey aiaoieo oeiainiauo n?aaenoa, eioi?ua
anoue o AI.

AI – ioee/eoaeueiay iniaaiiinoue a naiaiaeiii oiaeaeaiee aeoeee. Oe?ieea
aiciiaeiinoe i?eaea/aiey oeiainiauo ?ano?nia iooai aeiiieieoaeueiiai
auionea aeoeee e iaeeaaoeee. Niaoeeoe/aneea ioiioaiey n o/?aaeeoaeyie,
aicieeathuea i?e ?ani?aaeaeaiee aeoeeiia?iiai aeioiaea e auieaou
aeeaeaeaiaeia.

Anee i?aaei?eyoea a?aiaeiia, oi nianoaaiiinoueth a?aiaeaoi?ia yaeyaony
ia oieueei i?iecaaaeaiiay i?iaeoeoeey, ii e iieo/aiiue aeioiae e, eae
/anoue, a?aiaeiay ieaoa.

Ainoaea?noaaiioth oi?io nianoaaiiinoe ioee/aao niaoeeoeea ioiioaiee
?ani?aaeaeaiey aeioiaea, eaiaeu ?ani?aaeaeaiey ieacuaathony eiuie,
iineieueeo nianoaaiieeii yaeyaony ainoaea?noai, iiyoiio ianeieueei
aieueoay /anoue aeioiaea ieacuaaaony a nianoaaiiinoe i?aaei?eyoey aua
aei iiiaioa ?ani?aaeaeaiey. Ainoaea?noai ianao ioaaonoaaiiinoue ca
?acoeueoaou aeayoaeueiinoe, oeiainiaue ?acoeueoao.

Ainoaea?noai oi?ie?oao oicyenoaaiioth n?aaeo oe?i. Ainoaea?noaaiiia
?aaoee?iaaiea eiaao niaa?oaiii ii?aaeaeaiiia aicaeaenoaea ia oeiainu
i?aaei?eyoee, eioi?ia ii?aaeaeyaony ii?iaoeaiuie aeoaie,
?aaeaiaioe?othueo aeaenoaey ainoaea?noaa ia ?uiea. A caaeneiinoe io yoeo
caeiiiaeaoaeueiuo aeoia i?aaei?eyoey e oi?ie?otho naie ioiioaiey n
ainoaea?noaii e ae?oaeie i?aaei?eyoeyie.

Iniiaiua /a?ou :

1. eeoeaice?iaaiea aeayoaeueiinoe oicyenoaothueo noauaeoia;

2. ainoaea?noai oaie eee eiuie aeoaie ?aaoee?oao nenoaio aeaiaaeiiai
ia?auaiey a no?aia;

3. iaeiaiaay nenoaia;

4. iniiaiua i?eioeeiu oeaiiia?aciaaiey e oi?ie?iaaiey cao?ao;

5. nenoaia e i?aaiecaoeey ?an/aoia;

6. aiaoiayeiiiie/aneay aeayoaeueiinoue;

7. i?aaiecaoeey oiiaeiaiai ?uiea;

8. acaeiiioiioaiey n athaeaeaoiie nenoaiie;

9. ii?aaeaeaiea ainoaea?noaaiiuo aa?aioee.

5. Io?aneaaua iniaaiiinoe i?aaiecaoeee oeiainia.

Eaaeaeoth io?aneue ioee/atho ii?aaeaeaiiua oaoiieiae/aneea iniaaiiinoe
,ieacuaathuea aicaeaenoaea ia aeaiaaeiua iioiee i?aaei?eyoee io?anee
(iai?a?uaiinoue eee oeeeee/iinoue,iaueai aeaiaaeiuo n?aaenoa,iieiioa e
?acia?u aeaiaaeiuo iioieia).

Nae/an a ?uii/iuo oneiaeyo ioianaiea e io?aneyi ?aciuoi,o.e.
i?aaei?eyoea iiaeao caieiaoueny iiieii iniiaiiai, iiai/iui aeaeii
aeayoaeueiinoe.

Iniaaiiinoe a aieueoie noaiaie io?aaeathony ia oi?ie?iaaie cao?ao e
i?aaiecaoeee iai?ioiuo n?aaenoa i?aaei?eyoey.Io?anee ioee/athony
oa?aeoa?ii i?iecaaaeaiiiai i?iaeoeoa, aeeeoaeueiinoueth
i?iecaiaenoaaiiiai oeeeea, oa?aeoa?ii iaeiieaiey cao?ao.A io?anee n
aeeeoaeueiui i?iecaiaenoaaiiui oeeeeii (aieueoa aiaea) caeac/ee
o/anoaoao a oeiaine?iaaiee i?iecaiaenoaa.

Iniaaiiinoe ?uiea oiaa?ia:

· Eiee/anoai iioaioeeaeueiuo iio?aaeoaeae (iauai i?iaeaae);

· aeeiaie/iinoue ?uiea (niioaaonoaea IOI);

· ia?aie/aiiinoue iio?aaeoaeae oiaa?a.

· Oaoiieiae/aneay neiaeiinoue i?iecaiaenoaa.

· Acaeiiioiioaiey i?aaei?eyoee (aieueoay noaiaiue ?enea,anee i?iaeoeoeey
oaoiieiae/anee neiaeia).

· O?oaeiaieinoue,iaoa?eaeiaieinoue e o.ae.

· Aaia?aoe/aneia iieiaeaiea (i?eaycaiiinoue e nu?ueth).

· Enoi?e/anee neiaeeaoayny ?aiaaaeueiinoue a i?anee.

N/O

1. Ii/aaiii-eeeiaoe/aneea iniaaiiinoe (neacuaathony ia o?iaeaeiinoe e
aeioiaea).

· Ciiaeueiay niaoeeoeea.

· Aeeeoaeueiinoue ?aai/aai ia?eiaea.

· Iauai eoeueoo?ii-oaoiieiae/aneeo ?aaio.

2. Iiaiaea-ii?aaeaeyao ?acoeueoaoeaiinoue n/o ?aaio.

3. Aeieiae/aneee oaeoi?.

4. Nioeeaeueii-yeiiiie/aneea iniaaiiinoe n/o i?iecaiaenoaa.

5. ?eneiaaiiinoue n/o, neaaeiaaoaeueii aeiiieieoaeueiia no?aoiaaiea e
nicaeaiea ?aca?aia (aeaiaaeiuo e iaoo?aeueiuo).

No?ieoaeuenoai

1. Iiaeaeaeiinoue i?iecaiaenoaaiiie aacu.

2. ?an/aou caeac/eea e iiae?yae/eea.

O?ainii?o.

1. Niaoeeoeea aioiaie i?iaeoeoeee.

2. Aunieay aeiey iiaeaeaeiiai ninoaaa.

3. Aunieay aeiey oeaio?aeecaoeee aeioiaeia e ?ano?nia.

6. Oeiainiaua ?ano?nu i?aaei?eyoee.

Iniiaa ii?iaeueiiai ooieoeeiie?iaaiey -iaee/aa aeinoaoi/iiai iauaia
oeiainiauo ?ano?nia, iaania/eaathueo aiciiaeiinoue oaeiaeaoai?aiey
aicieeathueo iio?aaiinoae i?aaei?eyoey aeey oaeouae aeayoaeueiinoe e
?acaeoey. Oeiainiaua ?ano?nu – aeaiaaeiua aeioiaeu e iinooieaiey,
iaoiaeyueany a ?anii?yaeaiee oicyenoaothuaai noauaeoa e i?aaeiacia/aiiua
aeey auiieiaiey oeiainiauo iaycaoaeuenoa, inouanoaeaiey cao?ao ii
i?inoiio e ?anoe?aiiiio aini?iecaiaenoao e yeiiiie/aneiio
noeioee?iaaieth ia i?aaei?eyoee.

Oi?ie?iaaiea oeiainiauo ?ano?nia inouanoaeyaony ca n/ao nianoaaiiuo e
caaiiuo n?aaenoa. Ia?aiia/aeueii oeiainiaua ?ano?nu iiyaeythony a iiiaio
nicaeaiey i?aaei?eyoey e io?aaeathony a onoaaiii oiiaea.Iniiaiie
enoi/iee oi?ie?iaaiey – noieiinoue ?aaeeciaaiiie i?iaeoeoeee,?acee/iua
/anoe eioi?ie i?eia?aoatho oi?io aeaiaaeiuo aeioiaeia e iaeiieaiee.Ia
aieueoeinoaa i?aaei?eyoee – iaaeinoaoie oeiainiauo ?ano?nia,o.e. :

1. Iaaeinoaoie nianoaaiiua iai?ioiuo n?aaenoa.

2. Nenoaiaoe/aneay iioa?y /anoe oeiainiauo ?ano?nia aneaaenoaee
eioeyoeee.

3. Iaaaeaeaaoiinoue ?oeiaiaenoaa i?aaei?eyoey iiaui oneiaeyi
oicyenoaiaaiey.

Aeey noaaeeueiiai oi?ie?iaaiey aeinoaoi/iiai iauaia oeiainiauo
?ano?nia enoi/ieee naie aeieaeiu auoue noaaeeueiu.

Iauai oeiainiauo ?ano?nia ca n/ao ia?a?ani?aaeaeaiey iaaeaeo ?aciuie
enoi/ieeaie iiaeao niioaaonoaiaaoue iio?aaiinoyi iaoaai i?aaei?eyoey.

E?aaeeoiua ?ano?nu iaiaoiaeeiu aeey i?aaei?eyoey, iioiio /oi ai a?aiy
eieaaaiey iio?aaiinoae oeiainiauo ?ano?nia e eo iaee/ea iiaeao ia
?aaiyoueny. iaiaoiaeeii ioeaieoue aiciiaeiinoue aeey i?aaei?eyoey
aicianoeoue caaiiua n?aaenoaa n i?ioeaioaie e a n?ie, anee nouanoaoao
aiciiaeiinoue iaiiaaoaiey nnoaeu, n?aaenoaa eo/oa ia i?eaeaeaoue, oae
eae aaoiiaoe/anee oaaee/eaathony cao?aou.

I?aaei?eyoea iieuecoaony i?aaii yiennee oeaiiuo aoiaa aeey oi?ie?iaaiey
aeiiieieoaeueiuo n?aaenoa ca n/ao auionea aeoeee, iaeeaaoeee e ae?.

?aciauaiea n?aaenoa a oe. a. -iooai i?eia?aoaiey oe. a, o ae?oaeo
yieoaioia.

Iniaaiiinoue yoiai aeiaeaiey: n?aaenoa a caaeneiinoe io aua?aiiie
no?aoaaee i?aaei?eyoey yoe eiaanoeoeee ia iaycaoaeueii iiaoo
oa?aeoa?eciaaoueny iiiyoeai “oeene?iaaiiay n?i/iinoue”. yoe oe. a. iiaoo
auoue ?aaeeciaaiu a ethaie iiiaio i?e iaiaoiaeeiinoe. n?ie aeaaeaiey oe.
a. ia yaeyaony n?i/iui, ca eneeth/aieai ainoaea?noaaiiuo oe. a. –
oeene?iaaiiue n?ie ia?auaiey ia ?uiea (aei).

I?aaei?eyoea aeieaeii ?oeiaiaeeony iaueie i?eioeeiaie iaeneiecaoeee
aeioiaeiinoe e ieieiecaoeee ?eneia.

Iaaiciiaeii iainiaeaiea ?acee/iuo oeiainiauo ?ano?nia i?aaei?eyoey, oae
eae oeiainiaua ?ano?nu – aaeeiia oeaeia, iaania/eaathuaa iio?aaiinoe
i?aaei?eyoey a e?oaiiai?ioa ?ano?nia.

I?aaiecaoeey e eniieueciaaiea oeiainiauo ?ano?nia ia i?aaei?eyoee ia
iniiaa i?eioeeia iaeneiecaoeee aeioiaeiinoe e ieieiecaoeee ?enea aaaeao
e aieaa onoie/eaiio oeiainiaiio iieiaeaieth. aeey iaania/aiey
?aoeeiiaeueiie i?aaiecaoeee e oi?aaeaiey oeiainiauie ?ano?naie
nouanoaoao oeiainiaia ieaie?iaaiea, iii aeieaeii ?anniao?eaaoueny a
aeaoo iniiaiuo aniaeoao:

1. ieaie?iaaiea aaee/eiu oeiainiauo ?ano?nia, i?aaeiieaaaaiuo e
iieo/aieth;

2. ieaie?iaaiea aaee/eiu oaeoueo iio?aaiinoae a oeiainiauo ?ano?nao.

Ieaie?iaaiea aaee/eiu oaeoueo iio?aaiinoae oeiainia o/eouaaao
neaaeothuaa:

?aaeueioth aaee/eio iio?aaiinoae i?aaei?eyoey a i?ioaaeoai ia?eiaea

eciaiaiea iio?aaiinoae a i?aaenoiyuai ia?eiaea enoiaey ec eiiuthieoo?u
?uiea e caaea/ i?aaei?eyoey

?ene oaaee/aiey eee oiaiueoaiey iio?aaiinoae a oeiainiauo ?ano?nao a
i?aaenoiyuai ia?eiaea.

7 Ioeaiea oeiainiaiai ninoiyiey i?aaei?eyoey.

Aeaaiay oeaeue oeiainiaie ?aaiou ia i?aaei?eyoee -nicaeaiea oneiaee aeey
aania?aaieiiai oi?ie?iaaiey oeiainiauo ?ano?nia – iniiau oeiainiaie e
oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey. io ?aoeeiiaeueiiai
eniieueciaaiey ?ano?nia i?aaei?eyoey caaeneo noaaeeueiinoue anae
oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey. ?acoeueoao oeiainiaie
aeayoaeueiinoe io ea/anoaa i?eieiaaiuo ?aoaiee ii oi?aaeaieth
aeaiaaeiuie iioieaie ia i?aaei?eyoee. ea/anoai ?aoaiee au?aaeaaony a
ninoiyiee oeiainiaie aeayoaeueiinoe.

Oeiainiaia ninoiyiea i?aaei?eyoey- niaieoiiinoue iieacaoaeae,
ioeaieaathueo noaiaiue oaeiaeaoai?aiey iio?aaiinoae i?aaei?eyoey a
oeiainiauo ?ano?nao, iaiaoiaeeiuo aeey aai ii?iaeueiiai
ooieoeeiie?iaaiey, io?aaeathueo iaania/aiiinoue eee iaiaania/aiiinoue
i?aaei?eyoey aeaiaaeiuie n?aaenoaaie aeey inouanoaeaiey ii?iaeueiie
oicyenoaaiiie aeayoaeueiinoe (naiaa?aiaiiiai iiaaoaiey caaeieaeaiiinoae
e o. ae.)

Oeiainiaua iieacaoaee, oa?aeoa?ecothuea oeiainiaia ninoiyiea
i?aaei?eyoey, i?aaenoaaeytho niaie iauai eioi?iaoeee, eniieuecoaiue
aioo?aiieie e aiaoieie iieueciaaoaeyie.

Aioo?aiiyy eioi?iaoeey – nethieiooiia ninoiyiea i?aaei?eyoey. oeiainiaia
ninoiyiea oa?aeoa?ecoaony noaiaiueth iaania/aiiinoe oeiainiauie
?ano?naie. ii?iaeueiia oeiainiaia ninoiyiea – iniiaa noaaeeueiinoe,
eioi?ay oa?aeoa?ecoaony nio?aiaieai iinoiyinoaa e ionoonoaeai ?aceeo
eieaaaiee a oa/aiea aeeeoaeueiiai a?aiaie a iaee/ee oeiainiauo ?ano?nia.

Aiciiaeiu ii?aaeaeaiiua i?ioeai?a/ey, eioi?ua aucaaiu ianiioaaonoaeai
?aaeueiuo iio?aaiinoae i?aaei?eyoey ii oa?aeoa?o aai oeiainiaie
aeayoaeueiinoe.

Iniiaiua iieacaoaee oeiainiaiai ninoiyiey i?aaei?eyoey:

1. oeiainiaay onoie/eainoue

2. eeeaeaeiinoue

3. ieaoaaeaniiniaiinoue

Eaaeaeue i?aaenoaaeyao niaie nenoaio iieacaoaeae aieaa ieceiai ?aiaa:

1)oeiainiaay onoie/eainoue auaaao aioo?aiiyy e aiaoiyy. aiaoiyy
ii?aaeaeyaony noaaeeueiinoueth yeiiiie/aneie n?aaeu, aioo?aiiyy –
iaoa?eaeueii-aauanoaaiiie e noieiinoiie no?oeoo?ie i?iecaiaenoaa.

Oi?ie?iaaiea cao?ao ia i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee:

cao?aou ia i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee, eo ninoaa e
no?oeoo?a.

yooaeoeaiinoue i?iecaiaenoaa e ?aca?au oiaiueoaiey cao?ao ia
i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee.

eiio?ieue e oi?aaeaiea cao?aoaie.

4. enoi/ieee oeiaine?iaaiey cao?ao ia i?iecaiaenoai e ?aaeecaoeeth
i?iaeoeoeee.

1. aia caaeneiinoe io i?aaiecaoeeiiii-i?aaiaie oi?iu, i?aaei?eyoey
niaa?oatho iaoa?eaeueiua e aeaiaaeiua cao?aou, naycaiiua n
i?iecaiaenoaii e nauoii i?iaeoeoeee, eiaanoeoeeiiiie aeayoaeueiinoueth.
Nouanoaotho iia?aoeeiiiua ?anoiaeu ia nioeeaeueiua i?ia?aiiu.

Iaeaieueoee oaeaeueiue aan a niaieoiiie aaee/eia cao?ao – ?anoiaeu,
naycaiiua n i?iecaiaenoaii i?iaeoeoeee. aaee/eia yoeo ?anoiaeia
ii?aaeaeyao aeaiaaeiia au?aaeaiea cao?ao, naycaiiuo n eniieueciaaieai
nu?uey, oiieeaa, yia?aee e o. ae. e?iia i?iecaiaenoaaiiuo cao?ao,
i?aaei?eyoea niaa?oaao cao?aou ii nauoiaie
aeayoaeueiinoe—aiai?iecaiaenoaaiiua ?anoiaeu: ia oa?o e oiaeiaeo,
o?ainii?oe?iaeo e o. ae.

I?iecaiaenoaaiiua cao?aou:

nu?uea e iniiaiua iaoa?eaeu

aniiiiaaoaeueiua iaoa?eaeu

oiieeai

yia?aey

ca?ieaoa

io/eneaiey ia nioeeaeueiia e iaaeeoeeineia no?aoiaaiea

iaeioi?ua iaee/iua ieaoaaee

iaeioi?ua iaeiaiaua ieaoaaee

aii?oecaoeey.

Oaia ? 2 “ Oeiaine?iaaiea cao?ao ia i?iecaiaenoai e ?aaeecaoeeth
i?iaeoeoeee.”

1. Cao?aou ia i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee. Eo ninoaa e
no?oeoo?a.

2. Yooaeoeaiinoue i?iecaiaenoaa e ?aca?au nieaeaiey cao?ao ia
i?iecaiaenoai e ?aaeecaoeeth

i?iaeoeoeee.

3. Eiio?ieue e oi?aaeaiea cao?aoaie.

4. Enoi/ieee oeiaine?iaaiey cao?ao ia i?iecaiaenoai e ?aaeecaoeeth
i?iaeoeoeee.

1.

Cao?aou ia i?iecaiaenoai i?iaeoeoeee aia caaeneiinoe io io?aneaaie
niaoeeoeee a?oiie?othony ia ioaeaeueiua a?oiiu(nu?uea e iaoa?eaeu,
iieoiiua iieooaa?eeaou, oa?a e o. ae., a oaeaea i?i/ea ?anoiaeu).

Noaouey “i?i/ea ?anoiaeu” yaeyaony niae?aoaeueiie e aeeth/aao :

?anoiaeu, naycaiiua n eiiaiaee?iaeaie;

* nooi/iua

* ?anoiaeu ii i?iaeeaaieth

* i?iacae

* no?aoiaea e o. ae.

auieaoa iiaeuaiiuo iiniaee;

a?aiaeiay ieaoa

noeiaiaeee, auiea/eaaaiua ?aaioieeai i?aaei?eyoey

iieaoa noi?iiiaai o?ainii?oa (aeey iniiaiiai i?iecaiaenoaa).

oneoae nayce

io?aia

* noi?iaeaaay

* iiaea?iay

* io?aia eioi?iaoeeiiiuo naoae.

?anoiaeu, naycaiiua n aa?aioeeiui ianeoaeeaaieai e ?aiiioii, eioi?ue
i?eieiaao ia naay i?aaei?eyoea i?e auionea i?iaeoeoeee(nii?iay noaouey);

?anoiaeu ii i?aaieciaaiiiio iaeio ?aai/ae neeu.

Oeaeaniia?acii ?anniao?eaaoue ia ana ecaea?aeee aianoa, a ii?aaeaeeoue
aaniethoiua e ioiineoaeueiua cia/aiey yeaiaioia noaoae cao?ao.

Iaeaieueoee oaeaeueiue aan ii i?iiuoeaiiinoe i?eoiaeeony ia “nu?uea,
iaoa?eaeu e iieoiiua iieooaa?eeaou” – 50% niaieoiiie aaee/eiu cao?ao.
Inoaeueiua noaouee:

“ca?aaioiay ieaoa n
ia/eneaieyie”————————————– 20%

“aii?oecaoeey”
—————————————————————– 10-11%

“aniiiiaaoaeueiua iaoa?eaeu”—————————————–
—- 5%

“cao?aou ia yeaeo?iyia?aeth”
———————————————- 4%

“i?i/ea
?anoiaeu”—————————————————————
4-5%

No?oeoo?o cao?ao ?anniao?eaatho a aeeiaieea, e iiaeii auaeaeeoue
oa?aeoa?iua oaiaeaioeee, eioi?ua, i?aaeaea anaai, iaoneiaeaiu aeeyieai
IOI(oaaee/eeanue aeiey cao?ao iaauanoaeaiiiai o?oaea).

Ii oa?aeoa?o no?oeoo?u cao?ao ia i?iecaiaenoai ana io?anee iiaeii
iiae?acaeaeeoue ia:

iaoa?eaeiaieea

* ieuaaay

* eaaeay

* oeie/aneay

* iaoeiino?iaiea

* /a?iay iaoaeeo?aey

o?oaeiaieea

* oaieueiay

* eaniay

oiieeaiaieea

* yeaeo?iyia?aaoeea

yia?aiaieea

* oeaaoiay iaoaeeo?aey

* iaeioi?ua iiaeio?aee oeie/aneie i?iiuoeaiiinoe

n aunieie aeieae aii?oecaoeee a ninoaaa cao?ao

* aaciaay

* iaooaaeiauaathuay i?iiuoeaiiinoue.

Iieiay naaanoieiinoue = I?iecaiaenoaaiiay naaanoieiinoue + ?anoiaeu ia
?aaeecaoeeth

Aeaiaaeiia au?aaeaiea oaeoueo cao?ao i?aaei?eyoey ia i?iecaiaenoai e
nauo i?iaeoeoeee – naaanoieiinoue i?iaeoeoeee i?aaei?eyoey.

Eae yeiiiie/aneia eaoaai?ey naaanoieiinoue i?aaenoaaeyao niaie
iainiaeaoothny /anoue noieiinoe i?iaeoeoeee.

Aaee/eia cao?ao ia ?aaeecaoeeth i?iaeoeoeee ia niaiaaeaao n iauaiii
cao?ao ia i?iecaiaenoai i?iaeoeoeee, e yoi ianiaiaaeaiea iaoneiaeaii oie
/anoueth i?iaeoeoeee, eioi?ay i?aaenoaaeyao niaie inoaoee
ia?aaeeciaaiiie i?iaeoeoeee ia ia/aei e eiiaoe aiaea.

Ieaie?iaaiea cao?ao

C? = C(1) + O – C(2)+N

C? – cao?aou ia ?aaeeciaaiioth i?iaeoeoeeth

C(1) – cao?aou a inoaoeao ia ia/aei aiaea

O – cao?aou a oiaa?iii auionea

C(2) – cao?aou a inoaoeao ia eiiaoe aiaea

N – aiai?iecaiaenoaaiiua ?anoiaeu (oieueei ia ?aaeecaoeeth i?iaeoeoeee)

C(1) aeeth/aao ;

– aioiaoth i?iaeoeoeeth ia neeaaea

– inoaoee oiaa?ia ioa?oaeaiiuo n?ie iieaou eioi?uo aua ia ianooiee

– inoaoee oiaa?ia ioa?oaeaiiuo n i?in?i/aiiui n?ieii iieaou

– inoaoee oiaa?ia, iaoiaeyueony ia ioaaonoaaiiii o?aiaiee o iieoiaoaey.

C(2) aeeth/aao ;

– aioiaay i?iaeoeoeey ia neeaaea

– inoaoee oiaa?ia ioa?oaeaiiuo, n?ie iieaou eioi?uo ia ianooiee.

Ieaie?iaaiea cao?ao yaeyaony iaeiie ec noi?ii oeiainiaie aeayoaeueiinoe
i?aaei?eyoey.

3

Yooaeoeaiinoue i?iecaiaenoaa, aai ?acoeueoaoeaiinoue – niiinoaaeaiea
aeinoeaiooiai e cao?ao, iaania/eaoeo niioaaonoaothuea aeinoeaeaiey.

A caaeneiinoe io oeaeae e caaea/ i?aaei?eyoey aiciiaeiu niioaaonoaothuea
ioeaiee yooaeoeaiinoe:

* Ioeaiea aiciiaeiie yooaeoeaiinoe cao?ao eiaao ianoi oaea ia noaaeee
?ac?aaioee i?iaeoa i?aaei?eyoey.

Nouanoaoao oeaeue ?yae iaoiaeee, iaania/eaathueo ii?aaeaeaiea
aacoauoi/iinoe ?aaiou i?aaei?eyoey – aiaeec ecaea?aeae, i?eauee, iauaia
i?iaeaae e o. ae. Aac yoie eioi?iaoeee iaaiciiaeii oi?aaeaiea
i?aaei?eyoeai.

* Ioeaiea niioaaonoaothueo eiee/anoaaiiuo cia/aiee i?iecaiaenoaa e
?aaeecaoeee i?iaeoeoeee – e?eoe/aneea oi/ee :

– Ii?ia ?aioaaaeueiinoe – iie?uoea ia?aiaiiuo cao?ao e caoai iie?uoea
iinoiyiiuo.

?acoeueoao io ?aaeecaoeee i?iaeoeoeee

iinea iie?uoey ia?aiaiiuo cao?ao

N iinoiyiiua cao?aou

Ii?ia ?aioaaaeueiinoe eiaao naie eiie?aoiua cia/aiey.

I?ienoiaeeo niiinoaaeaiea iinoiyiiuo cao?ao e iauaia au?o/ee.

I?eia?: Iinoiyiiua cao?aou – 450 aeie.

Iauai i?iaeaae – 1000 aeie.

Ii?ia ?aioaaaeueiinoe – 450/1000=0,45.

– Oi/ea aacoauoi/iinoe – oa?aeoa?ecoao aeinoeaeaiey n oi/ee c?aiey
iauaiiuo iieacaoaeae.

DIauai i?iaeaae

Cao?aou

I Niaieoiiua cao?aou

N

N

Ia?aiaiiua cao?aou

O A

A Iinoiyiiua cao?aou

O

O

Iauai i?iecaiaenoaa

Aeaaay ioeaieo yooaeoeaiinoe cao?ao ia i?iecaiaenoai ia neaaeoao
ia?aie/eaaoueny ioeaieie aeeyiey aioo?aiieo oaeoi?ia ia i?aaei?eyoee.

Oaeoi?u i?iecaiaenoaa e iaoneiaeaiiua eie cao?aou aeieaeiu
eniieueciaaoueny i?aaei?eyoeai n niaethaeaieai ii?aaeaeaiiie
i?iii?oeeiiaeueiinoe iaaeaeo ia?aiaiiuie e iinoiyiiuie ecaea?aeeaie .

Iaeuecy i?iecaieueii oaaee/eaaoue iauai ia?aiaiiuo cao?ao , oae eae
anooiaao a neeo caeii oauaathuae ioaea/e . Iai?a?uaiia oaaee/aiea
iaeiiai ia?aiaiaiiiai oaeoi?a a ni/aoaiee n iaeciaiiui eiee/anoaii
ae?oaeo ?ano?nia aaaeao e nieaeaieth ?inoa aai ioaea/e , a caoai e aai
iaaeaieth .

I?e?ino ecaea?aeae , naycaiiaue n auioneii aeiiieieoaeueiie aaeeieoeu
i?iaeoeoeee ( oi

anoue ioiioaiea i?e?inoa ia?aiaiiuo ecaea?aeae e aucaaiiiio ei i?e?inoo
i?iaeoe –

oeee ) ,iacuaaaony i?aaeaeueiuie ecaea?aeeaie . Ecaea?aeee aeieaeiu
auoue i?eaioe?iaaiu

ia oeiainiaue ?acoeueoao . Yooaeoeaiinoue ianooaaa aoaeao
iieiaeeoaeueiie , anee oaa –

ee/aiea ?acia?ia i?aaei?eyoey i?eaaaeao e nieaeaieth n?aaeieo ecaea?aeae
e iaiai?io .

Yeiiiiey iaania/eaaaony , anee n oaaee/aieai eiee/anoaa ?acia?ia
i?aaei?eyoey iiauoaaony aiciiaeiinoue eniieueciaaiey niaoeeaeecaoeee e
oi?aaeaiey .

Anee oaaee/aiea iauaiia i?iecaiaenoaa iaania/eaaao yeiiiieth , oi
iiyaeyaony aieueoa aiciiaeiinoae aeey aeeaa?neoeeaoeee aeayoaeueiinoe ca
n/ao i?aaiecaoeee iioi/iuo i?iecaiaenoa , nicaeaiey iiai/iuo
i?iecaiaenoa, yaeythueony aoaeoaeueiuie .

Ieionu ?anoe?aiey i?iecaiaenoaa – nieaeaiea yooaeoeaiinoe
acaeiiaeaenoaey iaaeaeo ioaeaeueiuie iiae?acaeaeaieyie :

– cao?oaeiaiiinoue eiio?iey ca ?aaeecaoeeae ?aoaiee ?oeiaiaenoaa

– aicieeiiaaiea eieaeueiuo eioa?ania a iiae?acaeaeaieyo i?aaei?eyoey ,
eioi?ua iiaoo

eioi?ua iiaoo i?ioeai?a/eoue eioa?anai anaai i?aaei?eyoey

– oaaee/aiea ecaea?aeae ia ia ia?aaea/o e ia?aaioeo eioi?iaoeee aeey
i?eiyoey ?aoaiee .

Aii?in ? 3 – Eiio?ieue e oi?aaeaiea cao?aoaie .

Nenoaia oi?aaeai/aneeo ?aoaiee – nenoaia , a iniiaa eioi?ie eaaeao
no?aoaae/aneea caaea/e i?aaei?eyoey .

Oi?aaeai/aneea ?aoaiey – i?ioeann oi?ie?iaaiey cao?ao .

Auai? ii?aaeaeaiiuo ia?aiao?ia , nouanoaiaaiea eioi?uo iicaieyo
iaania/eoue iiauoaiea yooaeoeaiinoe ioaeaeueiuo ?aoaiee , – o/ao aeeyiey
ioaeaeueiuo oaeoi?ia :

* eciaiaiea iauaiia i?iecaiaenoaa

* eciaiea no?oeoo?u auionea i?iaeoeoeee

* iiauoaiea oaoie/aneiai e oaoiieiae/aneiai o?iaiy i?iecaiaenoaa ia in

iiaa aeinoeaeaiee IOI

* iiauoaiea ea/anoaa e eiieo?aioiniiniaiinoe

* niaa?oainoaiaaiea oi?aaeaiey

* yeieiae/aneea oaeoi?u

* iauayeiiiie/aneea oaeoi?u .

A i?ioeanna aiaeeca auyaeythony i?e/eiu ia?a?anoiaeia , iioa?ue ,
ia?aoeeiiaeueiuo ?anoiaeia ,

ia?aoeeiiaeueiua oicyenoaaiiua nayce . Aeieaeai auoue aiaeec eioi?iaoeee
i aeinoeaeaieyo eiieo?aioia . Nouanoaoao ii?aaeaeaiiue aeai?eoi
ii?aaeaeaiey aicaeaenoaey oaeoi?ia ia yooaeoeaiinoue i?iecaiaenoaa :

1. ii?aaeaeythony cao?aou aaceniiai ia?eiaea a ?an/aoa ia aaeeieoeo
auiouaiiie i?iaeoeoeee

( ii anaio i?aaei?eyoeth eee ii ioaeaeueiui ecaeaeeyi )

2. enoiaey ec iieo/aiiuo aeaiiuo au/n/eouaaaony oiaa?iay i?eaueue ii
naaanoieiinoe aa –

ceniiai aiaea

3. auyaeaiea aicaeaenoaey ioaeaeueiuo oaeoi?ia ia o?iaaiue cao?ao a
i?aaenoiyuai ia?eiaea .

Yo = ( Co – Co*?c/?a )*O

Yo – yeiiiiey cao?ao aeeaiai o?oaea , Yo ca n/ao iiauoaiey IO , Co –
cao?aou ( iino. CI ) e ia/eneaiea ia iaeii ecaeaeea aaceniiai ia?eiaea .

?c – n?aaeiaaiaeiaay ca?ieaoa iaeiiai ?aaioieea a ieaiiaii ia?eiaea e
aaceniiio ( a % )

?a – oaaee/aiea au?aaioee ia iaeiiai ?aaioathuaai a ieaiiaii ia?eiaea

O – auione oiaa?iie i?iaeoeoeee a ieaiiaii ia?eiaea a iaoo?aeueiii
au?aaeaiee .

Ya = ( Ca – Ca*?a / ?o )*O

Aeeyiea oiiaeiioaea/e ia o?iaaiue cao?ao .

Ya – noiia yeiiiiee ca n/ao iiauoaiey oiiaeiioaea/e , Ca – aii?oecaoeey
a naaanoieiinoe aaeeieoeu i?iaeooeee

?a – niioiioaiea ia/eneaiiie aii?oecaoeee ieaiiaiai e aaceniiai ia?eiaea

?o – niioiioaiea oiiaeiioaea/e ieaiiaiai e aaceniiai ia?eiaea .

Aeeyiea ii?i ?anoiaeia nu?uey e iaoa?eaeia :

Yi = ( Ci – (Ci*I?) / 100 % )*O

Yi – yeiiey ca n/ao nieaeaiey ii?i ?anoiaea .

Ci – cao?aou a aaceniii ia?eiaea ia aaeeieoeo ecaeaeey ii neiaeiui
ii?iai

I(i – 1) – ii?ia ?anoiaea iaoa?eaea a ?an/aoa ia aaeeieoeo ecaeaeey a
ieaiiaii ia?eiaea .

?an/ao yeiiiiee oneiaii iinoiyiiuo ?anoiaeia a ?acoeueoaoa iiauoaiey
iauaia i?iecaiaenoaa .

Oi = O*( O – Ae ) / O

Iaaeaeo oaaee/aieai iauaia i?ieaiaenoaa e oneiaiuie iinoiyiiuie
?anoiaeaie iao i?yiie caaeneiinoe .

O – oaeaeueiue aan oneiaiuo iinoiyiiuo ?anoiaeia ieaiiaiai ia?eiaea

O – oaiiu i?e?inoa iauaia oiaa?iie i?iaeoeoeee a ieaiiaii ia?eiaea ii
n?aaiaieth n aaceniui

Ae – oaiiu oaaee/aiey oneiaiuo iinoiyiiuo ?anoiaeia a nayce n
oaaee/aieai iauaia i?iecaiaenoaa .

Yeiiiiey io oiaiueoaiey oneiaiuo iinoiyiiuo ?anoiaeia .

Yi = O*Na*Oi / 100*100

Yi – yeiiiiey io nieaeaiey oneiaiuo iinoiyiiuo ?anoiaeia

Na – naaanoieiinoue aaeeieoeu oiaa?iie i?iaeoeoeee aaceniiai ia?eiaea

Oi – oaeaeueiue aan oneiaiuo iinoiyiiuo ?anoiaeia a naaanoieiinoe
aaceniiai ia?eiaea .

Iaiaoiaeeii ciaoue , eae oi?ie?othony cao?aou ia ethaii o/anoea
i?iecaiaenoaa , e iiyoiio aaaeaony niioaaonoaothuay aeieoiaioaoeey .
Ninoaaeythony oaoiieiae/aneea ea?ou , io?aaeathuea ii?yaeie oi?ie?iaaiey
cao?ao e nai iaoaieci ia?anoaiey cao?ao ia anao noaaeeyo
oaoiieiae/aneiai i?ioeanna . Eiio?ieue ca oi?ie?iaaieai cao?ao aaaeai
aeey eaeueeoee?iaaiey naaanoieiinoe , ia i?ioeai?a/auee aeaenoaothuei
iieiaeaieyi

Aii?in ? 4: Enoi/ieee oeiaine?iaaiey oaeoueo cao?ao.

Cao?aou ia i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee a ea/anoaa iniiaiiai
enoi/ieea oeiaine?iaaiey eiatho oaeouea enoi/ieee iinooieaiey a aae?an
i?aaei?eyoey, n?aaee eioi?uo iniiaiia ianoi caieiatho iinooieaiey a
aeaea au?o/ee io ?aaeecaoeee i?iaeoeoeee.

Ii/aio ia ia?aii ianoa? Aeaei a oii, /oi enoi/ieee iinyo aaainiaue
oa?aeoa?, e au?o/ea io ?aaeecaoeee aeieaeia iie?uaaoue ana i?aaeuaeouea
cao?aou.

E?iia au?o/ee i?aaei?eyoea iiaeao eniieueciaaoue ae?oaea iinooieaiey:
eceeoee iai?oaeiaaiey, ae?oaea iaoa?eaeueiua oeaiiinoe.

Neaaeothuea enoi/ieee: aaieianeee e?aaeeo, eiiia?/aneee e?aaeeo (o.a.
caaiiua n?aaenoaa). A iineaaeiai neo/aa i?eaea/aiey iinoi?iiieo n?aaenoa
ia i?ienoiaeeo, a iieo/aaony i?inoi ion?i/ea ieaoaaea.
I?aaei?eyoea-iinoaauee i?aaeinoaaeyao a aeaea eueaiou naith i?iaeoeoeeth
aac iaiaaeeaiiie iieaou.

Aeey iie?uoey oaeouae iio?aaiinoe iiaoo oaeaea i?eaeaeaoueny e ae?oaea
enoi/ieee: oeaiiua aoiaae (aaenaey, iaeeaaoeee e o.ae.), e?aaeeoi?neay
caaeieaeaiiinoue e i?.

OAIA ? 3

Oi?ie?iaaiea e eniieueciaaiea iai?ioiuo n?aaenoa i?aaei?eyoey

Aii?inu:

1) E?oaiiai?io ?ano?nia i?aaei?eyoee e nouiinoue iai?ioiuo n?aaenoa.

2) Iniiaiua i?eioeeiu i?aaiecaoeee iai?ioiuo n?aaenoa i?aaei?eyoey.

3) Ii?ie?iaaiea iai?ioiuo n?aaenoa:

NEIAIE 183 \f “Symbol” ii?ie?iaaiea iai?ioiuo n?aaenoa a
i?iecaiaenoaaiiuo caianao;

NEIAIE 183 \f “Symbol” ii?ie?iaaiea iai?ioiuo n?aaenoa a
iacaaa?oaiiii i?iecaiaenoaa;

NEIAIE 183 \f “Symbol” ii?ie?iaaiea iai?ioiuo n?aaenoa ai aeiaeaieyo
a caianu aioiaie i?iaeoeoeee.

4) Enoi/ieee oi?ie?iaaiey iai?ioiuo n?aaenoa i?aaei?eyoey.

5) Yooaeoeaiinoue eniieueciaaiey iai?ioiuo n?aaenoa.

Aii?in ? 1: E?oaiiai?io ?ano?nia i?aaei?eyoee e nouiinoue iai?ioiuo
n?aaenoa.

Ii/aio aicieeaao iaiaoiaeeiinoue ?anniio?aiey iai?ioiuo n?aaenoa eae
naiinoiyoaeueiie yeiiiie/aneie eaoaai?ee?

?anniio?ei caiiai neaaeothuoth oeaii/eo:

Ae – O ….. I ….. O’ – Ae’ – ( Ae – O )

NEIAIE 244 \f “Symbol” 1 NEIAIE 244 \f “Symbol” 2 NEIAIE 244 \f
“Symbol” 3 NEIAIE 244 \f “Symbol”

A 1 e 3 eaeao ?a/ue ia ia?auaiee. Anoue ia/oi, /oi yaeyaony iauei aeey
anao noaaeee – yoi aaaine?iaaiiay noieiinoue, au?aaeaiiay a aeaiaaeiie
oi?ia.

N?aaenoaa o?oaea i?eia?aoathony ia aeeeoaeueiue n?ie e iinoaiaiii
ia?aiinyo naith noieiinoue ia aaeeieoeo i?iaeoeoeee, a i?aaeiaou o?oaea
yaeythony /anoueth iai?ioiuo n?aaenoa e iaeiie?aoii o/anoaotho a
i?ioeanna i?iecaiaenoaa. Yoa iniaaiiinoue ia?aianaiey noieiinoe
iicaieyao auaeaeyoue ii?aaeaeaiioth /anoue ?ano?nia i?aaei?eyoey e yoa
/anoue ianeoaeeaaao iai?ioiua oiiaeu e eo e?oaiiai?io.

Caeanue neaaeoao ioiaoeoue, /oi, iai?aaeyy n?aaenoaa a i?iecaiaenoai,
iiae?acoiaaaaony iieiia ainiieiaiea yoeo n?aaenoa.

Aeaaiia, /oi ioee/aao yoo /anoue ?ano?nia i?aaei?eyoey (eioi?ay eaeao a
iai?ioiua oiiaeu) oi, /oi iai?aaeaiea n?aaenoa iineo aaainiaue oa?aeoa?
e eiaao aica?aoioth oi?io. Yoa noaaeey iacuaaaony noaaeeae ia?auaiey e
iiieii iai?ioiuo oiiaeia ( “O” – ni. oeaii/eo) iu iiaeai aiai?eoue i
oiiaeao ia?auaiey (” O’ “).

I?ioeann ?aaeecaoeee iiae?acoiaaaao:

NEIAIE 183 \f “Symbol” iinooieaiea aioiaie i?iaeoeoeee ia neeaae;

NEIAIE 183 \f “Symbol” na?oeoeeaoeey aioiaie i?iaeoeoeee;

NEIAIE 183 \f “Symbol” oiaeiaea;

NEIAIE 183 \f “Symbol” ia?ee?iaea

NEIAIE 183 \f “Symbol” o?ainii?oe?iaea;

NEIAIE 183 \f “Symbol” iinooieaiea au?o/ee io ?aaeecaoeee.

Oaeei ia?acii, o ian ieacuaaaony, /oi n?aaenoaa iaoaai i?aaei?eyoey
ioaea/aiu aeey iai?ioiuo oiiaeia e oiiaeia ia?auaiey. I?aaei?eyoeth
o?aaoaony eiie?aoiay aaee/eia noieiinoe, ianeoaeeaathuay yoe oiiaeu. Yoi
e anoue iai?ioiua n?aaenoaa i?aaei?eyoey.

Nouanoaoao iiiaeanoai ii?aaeaeaiee iai?ioiuo n?aaenoa. Iaeaieaa oi/iui
i?aaenoaaeyaony neaaeothuaa:

N?aaenoaa i?aaei?eyoey, aaaine?iaaiiua aeey ieaiiia?iiai ia?aciaaiey e
eniieueciaaiey iai?ioiuo i?iecaiaenoaaiiuo oiiaeia e oiiaeia ia?auaiey,
iacuaathony IAI?IOIUIE N?AAeNOAAIE.

Caeanue a i?ioeanna ia?auaiey i?enoonoaoao noauaeoeaeci, oi anoue
caaeneiinoue io eiie?aoiuo ethaeae, iioiio /oi ia i?aaei?eyoee iai?ioiua
oiiaeu e oiiaeu ia?auaiey oi?ie?otho ?aciua ethaee.

Ieaie?iaaiea iai?ioiuo n?aaenoa – iaycaoaeueiue iiiaio.

Ii oa?aeoa?o o/anoey a i?ioeanna i?iecaiaenoaa i?aaei?eyoey iaeioi?ua
iniiaiua n?aaenoaa iiaeii ioianoe e iai?ioiui. Anoue niaoeeoeea
iaeioi?uo i?aaeiaoia o?oaea, ioeaiee eo noieiinoe e ia?aianaiey a? ia
aioiaoth i?iaeoeoeeth. ?a/ue eaeao i iaeioeaiiuo e auno?ieciaoeaathueony
i?aaeiaoao. Eiaao niune ioiineoue eo e iai?ioiui i?iecaiaenoaaiiui
oiiaeai. Iniaaiiinoueth ia?aianaiey naiae noieiinoe IAI yaeyaony
iaiaaeeaiiia nienaiea 50% eo noieiinoe i?e ia?aaea/a a i?iecaiaenoai, a
inoaeueiuo 50-oe i?ioeaioia – iinoaiaiii.

Iai?ioiua n?aaenoaa iaoiaeyony ai aoi?ii ?acaeaea aeoeaa, a iai?ioiue
eaieoae – ai aoi?ii ?acaeaea ianneaa, o.a. yaeyaony enoi/ieeii eo
ia?aciaaiey.

Inoaeinue ioiaoeoue, /oi a oneiaeyo ?uiea i?aaiecaoeey ?aaiou iai?ioiuo
n?aaenoa – caaioa naiiai i?aaei?eyoey.

Aii?in ? 2: Iniiaiua i?eioeeiu i?aaiecaoeee iai?ioiuo n?aaenoa
i?aaei?eyoey.

I?eioeeiu i?aaiecaoeee iai?ioiuo n?aaenoa ia i?aaei?eyoee:

1) Aeaeaiea iai?ioiuo n?aaenoa ia nianoaaiiua e caaiiua.

A neeo oiai, /oi o i?aaei?eyoey a ioaeaeueiua ia?eiaeu iio?aaiinoue a
iai?ioiuo n?aaenoaao ieacuaaaony iaiaeeiaeiaie e eiiaaea auoiaeyo ca
i?aaeaeu ieieiaeueiuo cia/aiee. Aicieeaao iaiaoiaeeiinoue aiaea/aiey a
iai?io caaiiuo n?aaenoa.

Iai?ioiua n?aaenoaa – nianoaaiiua ?ano?nu – yoi oaeie ieieiaeueii
iaiaoiaeeiue ?acia? n?aaenoa, eioi?ue iaania/eaaao ii?iaeueioth ?aaioo
i?aaei?eyoey.

2) Aeaeaiea iai?ioiuo n?aaenoa ia ii?ie?oaiua e iaii?ie?oaiua.

E ii?ie?oaiui iai?ioiui n?aaenoaai ioiinyony:

a) iai?ioiua i?iecaiaenoaaiiua oiiaeu:

NEIAIE 183 \f “Symbol” nu?ue?;

NEIAIE 183 \f “Symbol” iniiaiua iaoa?eaeu;

NEIAIE 183 \f “Symbol” aniiiiaaoaeueiua iaoa?eaeu;

NEIAIE 183 \f “Symbol” oiieeai;

NEIAIE 183 \f “Symbol” caianu;

NEIAIE 183 \f “Symbol” eino?oiaio;

NEIAIE 183 \f “Symbol” IAI;

NEIAIE 183 \f “Symbol” iieoiiua iieooaa?eeaou e eiiieaeoothuea.

a) iacaaa?oaiiia i?iecaiaenoai

a) ?anoiaeu aoaeoueo ia?eiaeia

a) aioiaay i?iaeoeoeey

3) No?oeoo?a iai?ioiuo n?aaenoa.

Ia eaaeaeii i?aaei?eyoee ni/aoaiea ioaeaeueiuo yeaiaioia ii?ie?iaaiiuo
aeoeaia ieacuaaaony a /aoeie caaeneiinoe. Yoi caaeneo io iniaaiiinoae
i?iecaiaenoaa.

4) Iaycaoaeueiinoue ii?ie?iaaiey e ieaie?iaaiey iai?ioiuo n?aaenoa.

Iaaeaeo ieie anoue ?acee/ey. Ieaie?iaaiea – aieaa oe?ieia iiiyoea.
Ii?ie?iaaiea – yoi ii?aaeaeaiea iio?aaiinoae a iai?ioiuo n?aaenoaao.
Ieaie?iaaiea – ia oieueei yoi, ii e ecuneaiea enoi/ieeia iie?uoey
iai?ioiuo n?aaenoa.

5) Ioeaiea yooaeoeaiinoe eniieueciaaiey e ioaaonoaaiiinoue ca
ninoiyiea iai?ioiuo n?aaenoa.

I?iaeaiu i?aaiecaoeee Iai?ioiuo N?aaenoa.

1. Io i?aaeeueiinoe ieaie?iaaiey IN caaeneo e oei. ?acoeueoao, eio.
iieo/aao i?aaei?eyoea.

A iano. a?aiy yoi yae. i?iaeaiie, o.e. ieaie?iaaiea IN ia i?-oeyo
iinoaaeaii ieioi.

2. Ii?ie?iaaiea IN eae /anoue ieaie?iaaiey i?aeoe/anee caauoi.

Ionoonoaea aeieaeiiai ii?ie?iaaiey, o.a. ii?aaeaeaiea iio?aaiinoe a IN
– aua iaeia i?iaeaia ia nia?. i?-oeyo a ?O.

3. Aunieea oaiiu eioeyoeee, nou. a iano. a?aiy.

IN iinyo aaainiaue oa?aeoa?. Ec-ca eioeyoeee i?-oea ia iiaeao
iaania/eoue aaaine?iaaiea iiaiai i?iecaiaenoaaiiiai oeeeea ec oie
au?o/ee, eio. i?-oea iieo/eei io i?aaeuaeouaai oeeeea.

4. Nenoaia nouanoaothueo ?an/aoia.

A iniiaiii a iano. a?aiy i?eiaiyaony i?aaeiieaoa, /oi i?aaeiieaaaao
ioaea/aiea aeai. n?-a o i?-oey – iieoiaoaey; oaeaea yoi i?-oea aa?ao ia
naay i?aeoe/anee ana ?enee ( ii iaiinoaaea, ii?/a e o.i.)

5. Enoi/ieee oeiaine?iaaiey iio?aaiinoae a IN.

I?iaeaia i?a-oeee IN i.a. ?aoaia oieueei a oii neo/aa, anee
?oeiaiaeeoaee i?-oee aoaeoo oaeaeyoue aeieaeiia aieiaiea yoie i?iaeaia.

Ii?ie?iaaiea IN.

1. Ii?ie?iaaiea IN, aeiaeaiiuo a i?iecaiaenoaaiiua caianu.

Ii?ie?iaaiea – iaania/aiea a i?aaeaeao ii?iu e onoaiiaeaiea naiie ii?iu
ii niioa. aeaeai caiania.

Aeey ian – yoi aaee/eia caiania ia i?-oee.

Eiee/. ioeaiea caiania ia i?-oee ii?-ny aaee/eiie aeai. n?-a,
ianeoaeeaathueo iai?io.

Ii?ie?iaaiea IN – ii?aaeaeaiea iaiao. aaee/eiu aeai. n?-a ii
iaania/aieth ii?iaeueiie aania?aaieiie aeayo-iinoe ii i?-ao e
?aaeecaoeee i?iaeoeoeee.

Anee aiai?eoue i noaia ii?ie?iaaiey, oi i?ioeann ii?ie?iaaiey IN –
ii?aaeaeaiea ieieiaeueiuo caiania aeiy i?e ae?. ioiineoaeueiuo aaee/eiao
e ii?aaeaeaiea iei. iio?aaiinoe a aeai.n?-aao aeey oi?ie?iaaiey
iiaeiaiuo caiania.

Aaee/eia iei. iio?aaiinoe a i?. caianao = iaeiiaeiaaiue ?anoiae*ii?ia
caiania aeiy.

Iaeiiaeiaaiue ?anoiae = ?anoiae a 4 eaa?oaea : 90 aeiae.

Ii anoue io?anee, aaea anieane aeoeaiinoe i?eoieony ia na?aaeeio aiaea
(naciiiua io?anee).

Caeanue ii?iaoea ii?aaeaeyaony ii eaa?oaeo, a eio. eaeao iaeiaiueoay
iio?aaiinoue a IN. Ieeiaua aea iaa?ocee iie?uaathony ca n/ao aaieianeeo
e?aaeeoia.

I?ioeann ii?ie?iaaiey IN ia i?aaei?oyoee aaaeai aua e iioiio, /oi a
oiaea i?iaaaeaiey oaeie ?aaiou aiaeece?oaony i?aeoeea niaaaeaiey,
?aciauaiey e iio?aaeaiey IN.

Ii?ia caiania en/eneyaony neaae. ia?acii:

Aeey ii?aaeaeaiey ii?iu caiania ?an/ao aaaeaony ii oie /anoe enoiaeiuo
nu?uey, iaoa?eaeia, eio. nino. 70-80% io noieiinoe i?iaeoeoa. Ii?ia
caiana ii i?. caianai neeaaeuaaaony ec ianeieueeeo i?iiaaeooi/iuo
caiania, o.a. ec a?aiaie i?aauaaiey nu?uey e iaoa?eaeia a oii eee eiii
ninoiyiee:

1. oaeouee/neeaaeneie caian

2. aa?aioeeiue/no?aoiaie caian

3. ?aca?ocea, i?eaiea, neeaaee?iaaiea iaoa?eaeia

4. oaoiieiae/aneee caian/nooea, ?ane?ie, iiaeai?ea, ca/enoea

Aeaaiue ec anao yoeo caiania – oaeouee/neeaaeneie caian.

Iacia/aiea oae. caiana – iaania/aiea i?ioeanna i?-aa iaaeaeo iinoaaeaie,
ne-ii aaee/eia oae. caiana i?aaeaea anaai ii?aaeaeyaony eioa?aaeaie
iaaeaeo iinoaaeaie.Eioa?aae iaaeaeo iinoaaeaie i.a. ii?aaeaeai enoiaey
ec aeiaiai?ia iinoaaee.Anee nayce onoie/eaua, oi aeiaiai? iinoaaie
ninoaaeytho ia 1 aiae, aaea n?iee iinoaaie ii?aaeaeaiu.

Iniaaiiinoue en/eneaiey ii?iu oaeouaai caiana caee. a oii, /oi i?-oea
iiaeao eiaoue ia iaeiiai, a ianeieueei iinoaaueeia.

Ii?io oae. caiana eae i?aaeei i?eieiatho ?aaiie iieiaeia eioa?aaea
iaaeaeo iinoaaeaie.

Iauai

caiana

15 10 15 20 A?aiy iinoaaee

A aeaiue caaica caian iaeneiaeai.

N=O*H

N – ii?iaoea caiania.

O – iaeiiaeiaaiue ?anoiae.

H – ii?ia caiania a aeiyo.

Ia anaaaea neaaeoao i?eieiaoue ii?io oae. caiana ?aaiie iieiaeia
eioa?aaea iinoaaee.

1. Ii?io oae. caiana neaaeoao i?eieiaoue ?aaiie 100%, anee i?-oea eiaao
iaaieueoia eie-ai iinoaaueeia (1-2oo.) o.a. eo iinoaaee ia ia?ae?uaatho
ae?. ae?.

2. Anee eioa?aae iinoaaee ei?ioeee (5-6aei.), oi aaeeea aa?iyoiinoue
naiy iinoaaie e aeey oiai, iaaciianeoueny, iaiao. aaee/eio oae. caiana
i?eiyoue ?aaiie ia?eiaee/iinoe iinooieaiee, o.a. 100%.

Eae i?aaeei, i?e ionoonoaee aeiaiai?ia iinoaaee ca iniiao en/eneaiey
ii?i caiania nu?uey i?eieiathony i?aeoe/anee neiaeeaoeany eioa?aaeu
iinoaaie.

A ?an/ao ia i?eieiathony iaoeie/iua iinoaaee:

eee /?acia?ii e?oiiua;

eee /?acia?ii iaeeea.

Eioa?aae iinoaaee = 360/ eiee/anoai iinooieaiee. (anee iao ioeeiiaiee a
ia?eiaee/iinoe e eiee/anoaa iinoaaie)

Iinoaaee i?eoiaeyueany ia 1 aeaiue, i?e?aaieaathony e 1 iinoaaea.

Iaoiaeeee ?an/aoa ii?iu caiana

Eniieueciaaiea aaee/eiu n?aaeieo inoaoeia.

Ii aaeainiaui aeaoai au/eneyaony aaee/eia n?aaeieo inoaoeia ca aiae. Iia
i/euaaony io eceeoieo iaoiaeiauo caiania. E ociaai /enoue inoaoie.

Ii?ia caiana = aaee/eia n?aaeiaai inoaoea/ iaeiiaeiaaiue ?anoiae nu?uey.

Yoi oi?iuaiiay oi?ioea.

2. *a?ac i?eaaaeaiioth iinoaaeo.

Ec iauaai iauaia iinooieaiee a iaoo?aeueiii au?aaeaiee eneeth/aaony
iaoeie/iua iinoaaee.

I/euaiiay aaee/eia iinooieaiee/ eiee/anoai oeie/iuo iinoaaie = n?aaeiyy
aaee/eia iinoaaee.

Iauee iauai iinooieaiee/ n?aaeiyy aaee/eia iinoaaee = /enei i?eaaaeaiiuo
iinoaaie.

I?eia?: Iauee iauai iinoaaie – 2240 o

Eiee/anoai iinoaaie – 22

iaoeie/iuo: – e?oiiua – 1 (320 o);

– iaeeea – 2 (77 o).

*enei oeiiauo iinoaaie = 22 – 3 = 19

Iauai iinooieaiee – iaoeie/iua iinoaaee = 2240 – 397 = 1843 o.

N?aaeiyy aaee/eia iinoaaee = 1843/ 19 = 97 o.

I?eaaaeaiiia /enei iinoaaie = 2240/ 97 = 23.

N?aaeiee eioa?aae iinoaaee = 360/ 23 = 15.5 aeiae.

Ii?ia oaeouaai caiana = 15.5 * 50 % = 7.8 aeiae.

3. Iaoiae n?aaeiaacaaoaiiie aaee/eiu eioa?aaea iinoaaee

I?aaeiieaaaao o/ao neeaaeuaathueony acaeiiaeaenoaee eioa?aaea e iauaia
iinoaaee.

Yoi iaoiaeu i?yiiai n/aoa. A iniiaa ieaiiaua eee oaeoe/aneea aeaiiua i
neeaaeuaathuainy niaaaeaiee.

II. No?aoiaie aa?aioeeiue caian

?aeiiaiaeoaony i?eieiaoue ii?io aa?aioeeiiai caiana ?aaiie iieiaeia
ii?iu oaeouaai caiana.

Eneeth/aiey:

1. Anee o ian aeieaia?aiaiiua ioiioaiey n iinoaaueeii, a eioi?ii iu
oaa?aiu, aa?aioeeiue caian iiaeao auoue ?aaai 20-30 % oaeouaai caiana,
eee ia nicaeaaaoueny aiana.

2. Anee a i?iecaiaenoaa eniieuecothony oieeaeueiua aeaeo nu?uey,
iaoa?eaeia, a oaeaea i?e eioa?aaea iinoaaee 5 e iaiaa aeiae, anee
o?ainii?oiay naycue n iinoaaueeii ieacuaaaony iaiaaeaaeiie, oi no?aoiaie
caian iiaeao auoue aieaa iieiaeiu ii?iu oaeouaai caiana (aei 100%).

III A?aiy ia i?eaieo, neeaaee?iaaiea, eiio?ieue e aiaeec

Nouanoaotho oaoiieiae/aneea ii?iu inouanoaeaiey yoeo i?ioeannia. Anee eo
iao, oi ?an/ao i?iecaiaeeony iooai o?iiiiao?e?iaaiey iiaeiaiuo ?aaio.
Oaeea ?aaiou iiaoo auiieiyoueny ia?aeeaeueii.

IV Oaoiieiae/aneee caian

O/eouaaaony a ninoaaa ii?iu ii i?iecaiaenoaaiiui caianai, anee ?a/ue
eaeao i iiaeaioiaea iaoa?eaeia e i?iecaiaenoao (aeey i?iecaiaenoaa
iaaaee ae?aaaneia aeieaeia auoue i?inooaia ia aicaeooa ieiei 2 eao).

Aeaeaa en/eneyao ii?io caiana ii eiie?aoiie a?oiia nu?uey e iaoa?eaeia.
I?aaeaea aeieaeiu en/eneeoue ii?io e ii?iaoea iai?ioiuo n?aaenoa a
?ac?aca ioaeaeueiuo iiceoeee.

N?aaenoa ia ii?iu ii a?oiia iaoa?eaeia = iieo/aiiua ii?iaoeau/
iaeiiaeiaaiue ?anoiae.

?an/ao aaaeaony a oaaeeoeao.

A?oiia ii?ie?oaiiai nu?uey (iaoa?eaeia). noaeue OE (oieiaeii- eaoaiiay)

? i/i iaei-a iao-ea (ni?o, ?acia?, oei) aae. eci-y oeaia iaeiiaei
?anoiae eioa?aae iinoaaee oaeouee caian no?ao caian ?aca?ocea, neeaae-a
aoiaei eiio?ieue e aiaeec oaoiie caian eoiai ii?ia aei. ii?iaoea Ia.
n?-a

1 2 3 4 5 6 7 8 9 10 11 12 13

7+8+9+10+11 5*12

Eoiai ii a?oiia

(a?

C = (a? / iaeiiaeiaaiue caian

Caeanue o/eouaaaony o?ainii?oiue caian ii anai a?oiiai Ia. N. eee ii
ioaeaeueiui a?oiiai (iaoa?eaeu aoaeoo iaoiaeeony ca i?aaeaeaie
i?aaei?eyoey).

*oiau en/eneeoue a aeiyo ii?io o?ainii?oiiai caiana, ii?aaeaeyaony
n?aaeiyy aaee/eia inoaoeia OIOe a iooe ii noaoueyi aaeaina.

Ii?ia o?ainii?oiiai caiana = n?aaeiyy aaee/eia inoaoeia OIOe/
iaeii?iaeiue oaeoe/aneee ?anoiae nu?uey e iaoa?eaeia a oeaeii
ca ia?eiae a eioi?ii en/eneyaony ii?ia

Oeaeaniia?acii a yoie oaaeeoea i?eaiaeeoue iaeneiaeueiua e ieieiaeueiua
cia/aiey caiania ii eaaeaeie eiie?aoiie iiceoeee, oae eae iai aaaeii
yooaeoeaii oi?aaeyoue caianaie. Ieieiaeueiay aaee/eia – en/eneaia ii?ia,
oaaee/aiiay ia aoi?oth iieiaeio eioa?aaea iinoaaee.

Ia?eiaee/iinoue oaeiai ?an/aoa 3-5 eao, ii aaeaaiaeii i?iecaiaeeony
ooi/iaiea ii?i e ii?iaoeaia Ia. N. enoiaey ec oneiaee i?iecaiaenoaa e
niaaaeaiey (iiyaeyaony iiaue anni?oeiaio, iinoaaueee, o?ainii?oiua
oneiaey, ii?iu ?anoiaeiaaiey e o. ae.).

E?iia oiai, a i?iecaiaenoaa eniieuecothony aniiiiaaoaeueiua iaoa?eaeu.
Anee eo cia/eoaeueiia eiee/anoai, oi ?an/ao ii?iu caiania i?iecaiaeeony
eae e ii iniiaiui. Anee eo iacia/eoaeueiia eiee/anoai, oi ?an/ao
i?iecaiaeeony oi?iuaiiui iaoiaeii (n eniieueciaaieai aaee/eiu n?aaeieo
inoaoeia).

1. Ii?ie?iaaiea caiana oiieeaa (oaa?aeia, aeeaeeia), oi iaoiaeii i?yiiai
n/aoa. Anee iaaeno?aeueiue aac, oi ii?iu e ii?iaoeau ii oiieeao ia
?ann/eouaathony.

2. Cai/anoe – ii?ia onoaiaaeeaaaony a ?an/aoa ia 1 iei. noieiinoe
iniiaiuo oiiaeia.

3. IAI. IAI ?acaeaathony ia ianeieueei a?oii:

eino?oiaio e i?eniiniaeaiey iauaai iacia/aiey;

oicyenoaaiiue eiaaioa?ue;

niaoeiaeaaeaea e iaoaue;

niaoeeino?oiaiou e inianoea;

i?iecaiaenoaaiiay oa?a.

1. O/eouaaaony eino?oiaio, iaoiaeyueeny a yenieoaoaoeee e ia neeaaea. Ia
neeaaea – ?an/ao ii?iu aaaeaony iaoiaeii i?yiiai n/aoa. A yenieoaoaoeee
?an/ao aaaeaony ioaeaeueii:

eino?oiaio ia ?aai/eo ianoao;

eino?oiaio a oeaoiauo ?acaeaoi/iuo eeaaeiauo.

Ii?aaeaeaiea ii?iaoeaa ii oic. eiaaioa?th inouanoaeyaony ii 2 a?oiiai:

eiioi?neee;

auoiaie.

Ii eiioi?neiio iio?aaiinoue ii?aaeaeyaony ia iniiaa /eneaiiinoe
ia?niiaea e ii?iiiaania/aiiinoe aai yoei eiaaioa?ai.

Ii auoiaiio – ii /eneaiiinoe i?iaeeaathueo a iauaaeeoee e ii iaai?o
eiaaioa?y ia 1 i?iaeeaathuaai.

Ii niaoe. i?eniiniaeaieyi iio?aaiinoue ii?aaeaeyaony iaoiaeii i?yiiai
n/aoa.

Ii i?iecaiaenoaaiiiio eiaaioa?th – enoiaey ec iaiaoiaeeiiai iaai?a
eiaaioa?y e aai noieiinoe.

Ii?aaeaeaiea iio?aaiinoe a iai?ioiuo n?aaenoaao, aeiaeaiiuo a
iacaaa?oaiiia i?iecaiaenoai.

Iacaaa?oaiiia i?-ai – i?iaeoeoeey, iaoiaeyuayny ia ?acee/iuo noaaeeyo
ecaioiaeaiey. Iio?aaiinoue a iai iaiaoiaeeii ii?aaeaeeoue, /oiau
iaania/eoue ?aaiiia?ioth, aania?aaieioth naea/o i?iaeoeoeee ia neeaae.

Aaee/eia iacaaa?oaiiiai i?iecaiaenoaa caaeneo io:

i?aaiecaoeee i?-aa

iauaia i?-aa

no?oeoo?u auioneaaiie i?iaeoeoeee

oa?aeoa?a auioneaaiie i?iaeoeoeee.

Ii?iaoea ii iacaaa?oaiiiio i?-ao en/eneyaony ii a?oiiai e aeaeai
ecaeaeee aeey eaaeaeiai i?iecaiaenoaaiiiai ioaeaeaiey. Anee anni?oeiaio
i/aiue oe?ie, oi ii?iaoea ii?aaeaeyaony ii iniiaiie /anoe i?iaeoeoeee
(70-80% oi iau. iauaia).

I = I * O * E, aaea O*E – ii?ia,

I – iaeiiaeiaaiua cao?aou ii niaoa cao?ao ia i?iecaiaenoai. Anee i?-oea
naciiiia, oi a ?an/ao ii?iaoeaa aa?aony eaa?oae n iaeiaiueoei iauaiii
i?iecaiaenoaa, anee ianaciiiia, oi 4 eaa?oae. A niaoa aa?aony no?iea
“Cao?aou ia aaeiaoth i?iaeoeoeeth”.

O – aeeeoaeueiinoue i?iecaiaenoaaiiiai oeeeea a aeiyo.

E – eiyooeoeeaio ia?anoaiey cao?ao a iacaaa?oaiiii i?iecaiaenoaa.

O – io?aaeaao a?aiy i?aauaaiey i?iaeoeoeee a iacaaa?oaiiii i?iecaiaenoaa
e oa?aeoa?ecoao a?aiy io ia?aie oaoiieiae/aneie iia?aoeee aei iieiiai
ecaioiaeaiey i?iaeoeoeee. Yoi a?aiy aeeth/aao:

oaoiieiae/aneee caian – a?aiy iaiin?aaenoaaiiie ia?aaioee ecaeaeee;

o?ainii?oiue caian – a?aiy i?aauaaiey ecaeaeee o noaiea aei ia?aaioee e
iinea iaa;

iai?ioiue caian – a?aiy i?ieaaeeaaiey aeaoaeae iaaeaeo ioaeaeueiuie
iia?aoeeyie aneaaenoaea ?acee/iuo oaiiia ?aaiou iai?oaeiaaiey;

no?aoiaie caian – ia neo/ae iai?aaeaeaeaiiie inoaiiaee a i?ioeanna
i?iecaiaenoaa.

A neo/aa auionea oe?ieiai anni?oeiaioa ?ann/eouaaaony n?aaeiyy
aeeeoaeueiinoue i?iecaiaenoaaiiiai oeeeea – n?aaeiaacaaoaiiay aaee/eia
ia iniiaaiee oaeaeueiiai aana eaaeaeiai aeaea ecaeaeee a iauai auionea
i?iaeoeoeee e aeeeoaeueiinoe i?iecaiaenoaaiiiai oeeeea ii eaaeaeiio
ecaeaeeth.

Iaeiaiiaaiea ecaeaeee Oaeaeueiue aan a iau. auionea I?iaeieaeeoaeuei
inoue i?ieca. oeeeea, aei.

A 30 10

A 30 8

A 30 6

A 10 12

O = (30*10+30*8+30*6+10*12)/100=8,4 aei.

Eiyooeoeeaio ia?anoaiey cao?ao.

E – aai ii?aaeaeaiea iaiaoiaeeii, o.e. n?aaenoaa aeeaaeuaathony a
iacaaa?oaiiia i?-ai iinoaiaiii, ii aeiyi i?iecaiae. oeeeea, e ia any eo
noiia iaoiaeeony a i?iecaiaenoaa a oa/aiee anaai i?ieca. oeeeea.

Aiciiaeiu neaaeothuea aa?eaiou:

cao?aou ia?anoatho ?aaiiia?ii ii aeiyi i?iecaiaenoaaiiiai oeeeea.

cao?aou ia?anoatho ia?aaiiia?ii ii aeiyi i?iecaiaenoaaiiiai oeeeea.

Aaeeiia?aiaiiua cao?aou – inouanoaeythony a ia/aea i?iecaiaenoaaiiiai
oeeeea (iau/ii iao. cao?aou).

Ia?anoathuea cao?aou: c\ie, aii?oecaoeey, iaeeaaeiua ?anoiaeu.

E io?aaeaao ioiioaiea n\n-oe iacaaa?oaiiiai i?-aa e ieaiiaie
i?iecaiaenoaaiiie n\n-oe ecaeaeey.

Ia i?aeoeea e ii?aaeaeyaony ii-?aciiio (aeey ?aaiiia?iiai e
ia?aaiiia?iiai ia?anoaiey cao?ao).

aeey ?aaiiia?iiai – E = (Ci + 0,5Ci)/N

Ci – ia?aiia/aeueiua cao?ao, inouanoaeaiiua a 1 aeaiue i?ieca. oeeeea.

Ci – ana iineaaeothuea cao?aou, aoiaeyuea a i?iecaiaenoaaiioth n\n
ecaeaeey.

N – i?ieca. n\n ecaeaeey.

aeey ia?aaiiia?iiai – E = (Ci * O + C1*A1 + C2*A2+…+ 0,5C?*O)/(N*O)

Ci – cao?aou a 1 aeaiue i?ieca. oeeeea.

C1,2,…- ?aciaua cao?aou ia ioaeaeueiuo noaaeeyo i?-aa.

A1,2,.. – a?aiy io iiiaioa ?aciauo cao?ao aei iieiiai ecaioiaeaiey
ecaeaeey.

C? – cao?aou, inouanoaeyaiua ?aaiiia?ii a oa/aiea anaai
i?iecaiaenoaaiiiai oeeeea.

N – i?iecaiaenoaaiiay naaanoieiinoue.

O – aeeeoaeueiinoue i?iecaiaenoaaiiiai oeeeea.

Ana ii?iaoeau ii ioaeaeaieyi i?aaei?eyoey neeaaeuaathony e
?ann/eouaaaony iauee ii?iaoea iacaaa?oaiiiai i?iecaiaenoaa.

Ii?ie?iaaiea ii noaouea “?anoiaeu aoaeoueo ia?eiaeia”

Nthaea ioiinyo cao?aou ia iiaeaioiaeo iiauo aeaeia i?iecaiaenoa e
auionea iiaie i?iaeoeoeee;

?anoiaeu ia ai?ii-iiaeaioiaeoaeueiua ?aaiou

?anoiaeu ii iiaeienea ia ia?eiaee/aneea ecaeaiey.

?a.i.= ?i + ?i + ?n

?i – ?anoiaeu aoaeoueo ia?eiaeia ia ia/aei ieai. ia?eiaea ii aoo.
aaeaino eee iaeeaeaaiiio eniieiaiey.

?i – ?anoiaeu aoaeoueo ia?eiaeia a ieaie?oaiii aiaeo.

?n – ?anoiaeu aoaeoueo ia?eiaeia, eioi?ua i?aaeiieaaaaony nienaoue ia
naaanoieiinoue i?iaeoeoeee.

Ii?ie?iaaiea ii noaouea “Aioiaay i?iaeoeoeey”

– yoi iieiinoueth caeii/aiiay i?iecaiaenoaii e naeaiiay ia neeaae
i?iaeoeoeey. Ia?aoiae iai?ioiuo n?aaenoa ec noaaeee i?iecaiaenoaa a
noaaeeth ia?auaiey.

I?e/eiu ii?ie?iaaiey:

i?aaei?eyoea aeieaeii inouanoaeoue ii?aaeaeaiiua neeaaeneea ,
o?ainii?oiua e ?an/aoiua iia?aoeee ii aioiaie i?iaeoeoeee;

aeey ?aaoee?iaaiey ioa?ocee i?iaeoeoeee iaiaoiaeeia iiaeai?ea ecaeaeee
ii ia?oeyi niioaaonoaothuaai anni?oeiaioa, iaeiieaiea ia?oee aei
niioaaonoaothueo ?acia?ia, a?aiy ia oiaeiaeo, iia?oceo, o?ainii?oe?iaeo,
ioi?ieaiea ?an/aoiuo aeieoiaioia e naea/o eo a aaie.

I = I *Ae, aaea

I – iaeiiaeiaaiua cao?aou ii niaoa cao?ao ia i?iecaiaenoai ii noaouea
“I?iecaiaenoaaiiay naaanoieiinoue” ca niioaaonoaothuee eaa?oae.

Ae – ii?ia caiania a aeiyo, n?aaeiaacaaoaiiay aaee/eia ia iniiaa ii?i
caiana ii ioaeaeueiui aeaeai ecaeaeee e eo aeiea a iauae noieiinoe
aioiaie i?iaeoeoeee.

A?aiy iaoiaeaeaiey i?iaeoeoeee ia neeaaea ecia?yaony n iiiaioa
iinooieaiey aioiaie i?iaeoeoeee ia neeaae aei aa ioa?ocee iieoiaoaeth.
Ia yoi a?aiy aeeytho:

oneiaey o?ainii?oe?iaee;

oneiaey eiiieaeoiaaiey;

niiniau oiaeiaee.

Iinea ?an/aoa /anoiuo ii?iaoeaia iai?ioiuo n?aaenoa en/eneyaony
niaieoiiue ii?iaoea ii i?aaei?eyoeth.

?an/ao niaieoiiiai ii?iaoeaa iiaeii iieacaoue a neaaeothuae oaaeeoea:

Iai?ioiua

n?aaenoaa Ii?iaoea Cao?aou ia 4 ea. ii?ia caiana ii?iaoea ia ea.
i?e?ino(+), nie?auaiea(-) ii?iaoeaa

anaai a aeaiue

i?iecaiaenoaaiiua caianu 100 900 10 12 aei. 120 +20

iacaaa?oaiiia i?iecaiaenoai 60 1800 20 3 aei. 60 –

aioiaay i?iaeoeoeey 80 2700 30 2 aei. 60 -20

Eoiai 240

240 –

I?aaei?eyoea ii?aaeaeyao i?e?ino eee nie?auaiea ii anai noaoueyi
iai?ioiuo n?aaenoa.

Anee ieaie?oaony i?e?ino, oi ioaeii iaeoe enoi/ieee iie?uoey yoiai
i?e?inoa.

Anee iaaethaeaaony nie?auaiea iai?ioiuo n?aaenoa a ieaiiaii aiaeo, oi
i?aaei?eyoea iiaeao eniieueciaaoue eo ia ae?oaea ioaeaeu .

Iaaeinoaoie (eceeoae) nianoaaiiuo iai?ioiuo n?aaenoa ii?aaeaeyaony
n?aaiaieai iaee/ey iai?ioiuo n?aaenoa ii aoo. aaeaino n niaieoiiui
ii?iaoeaii iai?ioiuo n?aaenoa ia niioaaonoaothuoth io/aoioth aeaoo.
Anee oaeoe/aneia iaee/ea iaiueoa ii?iaoeaa, oi iaaeinoaoie, iaiai?io –
eceeoae.

Eceeoae iai?ioiuo n?aaenoa neoaeeo enoi/ieeii iie?uoey i?e?inoa
ii?iaoeaa a ieaiiaii aiaeo.

I?e/eiu iaaeinoaoea iai?ioiuo n?aaenoa:

Caaenyuea io aeayoaeueiinoe i?aaei?eyoey – iaiaania/aiea nio?aiiinoe
nianoaaiiuo iai?ioiuo n?aaenoa ; iaaeiiieo/aiea i?eauee; ?aaioa n
oauoeii.

Ia caaenyuea io aeayoaeueiinoe i?aaei?eyoey: eioeyoeey, e?ecen
iaieaoaaeae, niaae i?iecaiaenoaa e ae?.

IAI ii?ie?othony a caaeneiinoe io oiai, aaea iie iaoiaeyony:

– ia neeaaea – ii?iaoea ?ann/eouaaaony iaoiaeii i?yiiai n/aoa;

– a i?iecaiaenoaa.

Iniaaiiinoue ii?ie?iaaiey aeeaeeiai nu?uey caeeth/aaony a oii, /oi a
aieinoyo, aaea o?aieony yoi nu?uea, anaaaea inoaaony ianieaeathueeny
caian nu?uey.

Iniaaiiinoue ii?ie?iaaiey oiieeaa caeeth/aia a oii, /oi ana oiieeai,
eioi?ia ia?aaiiyaony ii o?oaii?iaiaeai ia iiaeeaaeeo ii?ie?iaaieth.
Ii?ie?oaony oieueei oai?aeia oiieeai.

Ii?ie?iaaiea iacaaa?oaiiiai i?iecaiaenoaa.

I?aaeaea anaai iaiaoiaeeii ii?aaeaeeoue e eaeie eaoaai?ee ioiineony
iaoa i?iecaiaenoai (ii ianooaao):

1) ianniaia (oe?oiiaiiia);

2) na?eeiia;

3) iaeeina?eeiia;

4) eiaeeaeaeoaeueiia.

Iniiaiua oa?aeoa?enoeee eaaeaeiai oeia:

1) Eiiaaea?iia i?iecaiaenoai, iai?a?uaiue oeeee.

Caianu en/eneythony a iaoo?a (oooee, oiiiu e o.ae.)

Oethaiai iioi/iiai i?iecaiaenoaa anoue nei?inoue aeaeaeaiey iioiea, i?e
iiiiue eioi?ie e ?ann/eouaathoy ii?iaoeau.

2) A yoii neo/aa auaeaeytho oi, e /aio oyaioaao yoi i?ieyaiaenoai.

Ii?iaoea ?ann/eouaaaony niaoaiiui niiniaii:

– /anoue ?ann/eouaaaony n o/aoii nei?inoe aeaeaeaiey iioiea;

– /anoue – a caaeneiinoe io i?iecaiaenoaaiiiai oeeeea.

3) e 4) A yoeo neo/ayo eniieuecoaony i?eioeeieaeueii eiay iaoiaeeea.

Onoaiaaeeaaaony ii?ia caaeaea a iacaaa?oaiiii i?iecaiaenoaa a aeiyo.
I?e yoii enoiaeyo ec aeeeoaeueiinoe i?iecaiaenoaaiiiai oeeeea e
oaoiieiae/aneeo ea?o.

Oaoiieiae/aneay ea?oa – iienuaaao ana i?ioeannu io caionea nu?uey a
i?iecaiaenoai aei auoiaea aioiaie i?iaeoeoeee.

Aeey oiai, /oiau en/eneeoue ii?iaoea iacaaa?oaiiiai i?iecaiaenoaa,
iaiaoiaeeii ciaoue ia?anoathuea cao?aou ii aeiyi i?iecaiaenoaaiiiai
oeeeea, neaaeiaaoaeueii, en/eneytho eiyooeoeeaio ia?anoaiey cao?ao.

Ii?ia caiana Eiyooeoeeaio Aeeeoaeueiinoue

iacaaa?oaiiiai = ia?anoaiey+ i?iecaiaenoaaiiiai

i?iecaiaenoaa caoa?ao oeeeea

Cao?aou iiaoo ia?anoaoue ?aaiiia?ii eee ia?aaiiia?ii (ni. i?aaeuaeouoth
eaeoeeth).

I?e/eiu iaaeinoaoea iai?ioiuo n?aaenoa (ni. oaeaea i?aaeuaeouoth
eaeoeeth).

1) Ioaea/aiea iai?ioiuo n?aaenoa ia oeaee, ia naycaiiua n
i?iecaiaenoaii.

– ninoiyiea aeoeaia;

– n?aaenoaa ia ?an/aoiii n/aoa;

– iaycaoaeuenoaa ia?aae ae?oaeie ia?oia?aie.

Yoe o?e iieacaoaey iaiaoiaeeii anaaaea aea?aeaoue iiae eiio?ieai i?e
?aaioa n iai?ioiuie n?aaenoaaie.

2) Ninoiyiea ieaoaaeiie aeenoeeieeiu.

Iaiaoiaeeii /aoei ioneaaeeaaoue ianeieueei naiaa?aiaiii e iieii
iaania/eaaaony iinoaaea i?iaeoeoeee, iiea/aiiie Aaie i?aaeaa?eoaeueii.

3) Anee o?iaaiue cao?ao ia i?aaei?eyoee auoa ieaiiaiai o?iaiy, oi yoi
i?eaaaeao e iaaeinoaoeo a iai?ioiuo n?aaenoaao.

4) “A?iniaua” cao?aou, eciaiaea inoaoeia iacaaa?oaiiiai i?iecaiaenoaa
(o.a. iiaeao eciaieoueny eiiuthieoo?a ia ?uiea e Aao oiaa? ia aoaeao
iieueciaaoueny ni?inii).

5) Oeaiu, neeaaeuaathueany ia ?uiea.

Anee oeaiu ia nu?uea oaaee/eaathony, oi iiyaeyaony iaaeinoaoie
iai?ioiuo n?aaenoa, eee anee oeaia ia Aaoo i?iaeoeoeeth oiaea, oi oiaea
aicieeaao iaaeinoaoie iai?ioiuo n?aaenoa.

6) Aaaaeaiea aeiiieieoaeueiuo ieaoaaeae , ia i?aaeoniio?aiiuo ieaiii.

7) Eioeyoeeiiiua i?ioeannu.

AII?IN ?4

Enoi/ieee oeiaine?iaaiey iai?ioiuo n?aaenoa (Ia.N).

Iauay yooaeoeaiinoue eniieueciaaiey n?aaenoa ia i?aaei?eyoee ai iiiaii
caaeneo io oiai, ianeieueei yooaeoeaii iu eniieuecoai iao iai?ioiue
eaieoae.

Ioaeii ii?aaeaeeoue, ca n/ao eaeeo enoi/ieeia aoaeao iie?uaaoue Aaoa
iio?aaiinoue a Ia.N.

Ciay no?oeoo?o enoi/ieeia iie?uoey iio?aaiinoae a Ia.N., Au iiaeaoa
yooaeoeaii eniieueciaaoue Ia.N.

Iniiaiua enoi/ieee iie?uoey iio?aaiinoae a Ia.N.

1) I?eaueue.

2) I?e aicieeiiaaiee e?aoein?i/iie iio?aaiinoe a Ia.N. iiaeii acyoue
aaieianeoth nnoaeo.

3) Eiiia?/aneia e?aaeeoiaaiea.

4) N?aaenoaa, i?e?aaiaiiua e nianoaaiiui.

Yoi n?aaenoaa, eioi?ua aicieeatho a aeaea caaeieaeaiiinoe, iinoiyiii
iaoiaeyuaeny a iai?ioa i?aaei?eyoey (caaeieaeaiiinoue ?aai/ei e
neoaeauei ii ca?aaioiie ieaoa).

Noaia auieaou ca?aaioiie ieaou:

5 /enea auiea/eaatho CI caia?eiae n16 ii 30 /enei i?aaeuaeouaai
ianyoea.

20 /enea auiea/eaatho CI ca ia?eiae n1 ii 15 /enei oaeouaai ianyoea.

Ia?eiaeu 1-5 e 16-20 – yoi aeie, a oa/aiea eioi?uo i?aaei?eyoea
aeieaeii naiei ?aaioieeai, o.a. iinoiyiii nio?aiyaony ieieiaeueiay
caaeieaeaiiinoue i?aaei?eyoey ia?aae ?aaioieeaie.

CI iinoaiaiii eiieony a oa/aiea ii?aaeaeaiiiai ia?eiaea a?aiaie.

Oaia: ”Au?o/ea io ?aaeecaoeee i?iaeoeoeee”.

1.Iiiyoea au?o/ee io ?aaeecaoeee i?iaeoeoeee e oaeoi?u, ia iaa
aeeythuea.

2.Ieaie?iaaiea au?o/ee io ?aaeecaoeee.

3.Eniieueciaaiea au?o/ee io ?aaeecaoeee.

Aii?in ? 1.Iiiyoea au?o/ee io ?aaeecaoeee i?iaeoeoeee e aeeythuea ia iaa
oaeoi?u.

?aaeeciaaiiie n/eoaaony aioiaay i?iaeoeoeey, eioi?ay ioa?oaeaia
iieoiaoaeth e iiea/aia ei( eae ioa?oaeaiiay, oae e iiea/aiiay, a
caaeneiinoe io o/aoiie iieeoeee i?aaei?eyoey). O/aoiay iieeoeea, eioi?ay
ii?aaeaeyao iiiaio ?aaeecaoeee – iiiaio ioa?ocee, ia auaiaeia.
I?aaei?eyoea noaaeo naay a i/aiue aeanoeea oneiaey:

– ?an/ao n iaeiaiaie einiaeoeeae iinea ioa?ocee;

– ii?aaeaeaiea oeiainiaiai ?acoeueoaoa;

Nouanoaoao iaeei ec aa?eaioia ?aoaiey i?iaeaiu – i?aaeiieaoa.

Au?o/ea io ?aaeecaoeee i?iaeoeoeee yaeyaony aacie aeey iiaen/aoa iiiaeo
iaeiaia.

Au?o/ea io ?aaeecaoeee i?iaeoeoeee, ?aaio e oneoa – yoi oa noiia
aeaiaaeiuo n?aaenoa, eioi?ay iinooieea ia n/ao i?aaei?eyoey, naycaiiuo n
?aaeecaoeeae i?iaeoeoeee, ?aaio e oneoa.

A ninoaa au?o/ee i?aaei?eyoey, e?iia au?o/ee io ?aaeecaoeee i?iaeoeoeee,
?aaio e oneoa iiaeao aoiaeeoue au?o/ea io ae?oaeo aeaeia aeayoaeueiinoe:

– ?aaeecaoeey eiouanoaa;

– ?aciauaiea aeaiaaeiuo n?aaenoa ia aeaiiceoiuo n/aoao;

– naea/a eiouanoaa e o.ae.

A caiaaeiie yeiiiieea au?o/ea = iauai i?iaeaae.

Au?o/ea io ?aaeecaoeee caaeneo io :

# eiee/anoaa ?aaeeciaaiiie i?iaeoeoeee;

– i?yiii?iii?oeeiiaeueiay caaeneiinoue

– caaeneo io iauaia auionea i?iaeoeoeee e io ?acia?a ia?aoiaeyueo
inoaoeia;

# anni?oeiaioa ?aaeeciaaiiie i?iaeoeoeee

– /ai aieueoa oaeaeueiue aan aei?iainoiyueo ecaeaeee a no?oeoo?a
anni?oeiaioa, oai aieue –

oa au?o/ea;

# ea/anoaa ?aaeeciaaiiie i?iaeoeoeee

– ea/anoai i?iaeoeoeee iicaieyao oaaee/eoue au?o/eo ca n/ao ?anoe?aiey
?uiea nauoa.

# o?iaiy oeai;

Oeaiu auaatho :

– ?aaoee?oaiua

# iioiaua(OYE, aeiauaathuea io?anee, iiiiiieee), oaeoi? aeeyiey oeai ia
au?o/eo io naieo i?aaei?eyoee ia caaeneo.

# ?icie/iua – oi?aiaua iaaeaaaee, aoiaeyuea a ninoaa ?icie/iuo oeai.
O?iaaiue oi?aiaie iaaeaaaee ia aieaa 25% (aeey ?aeiiia E?aeiaai naaa?a –
45%) .

– naiaiaeiua

– iniiaiay /anoue n?aaee anao oeai;

– ii?aaeaeytho au?o/eo i?aaei?eyoee.

Ioioneiay oeaia i?aaei?eyoey

Iioiaay oeaia i?aaei?eyoey

naaanoieiinoue i?eaueue IAeN niaoeiaeia aeoeec

20 % 1,5 % 10-80 %

Oaeoi? aeeyiey o?iaiy oeai ia au?o/eo io naieo i?aaei?eyoee ia caaeneo.

?icie/iua – oi?aiaua iaaeaaaee, aoiaeyuea a ninoaa ?icie/iuo oeai.

O?iaaiue oi?aiaie iaaeaaaee ia aieaa 25 % ( aeey ?aeiiia E?aeiaai Naaa?a
– 45 % ) .

Iioiaay oeaia i?aaei?eoey?icie/iay oeaia i?aaei?eyoey

Iaoeaiea niaa/nauo.?icie/ii – oi?ai –

i?aaiecaoeeeaay iaoeaiea

Ecaea?aeeeEcaea?ae –

niaa/nauo.IAeN – 20% ee ia?a- I?eaueue

i?a – oeee uaiey

I?eaueue IAeN

16,26

Aii?in ? 2. Ieaie?iaaiea au?o/ee io ?aaeecaoeee.

Ieaie?iaaiea au?o/ee inouanoaeyaony i?aaei?eyoeai naiinoiyoaeueii ia
noaaeee ?ac?aaioee oeiainiaiai ieaia. Ieaie?iaaiea iaiaoiaeeii aeey:

– ………….;

– ii?aaeaeaiey i?eauee;

– ninoaaeaiey iia?aoeaiiai oeiainiaiai ieaia i?aaei?eyoey

( ieaoaaeiue eaeaiaea?ue), eanniaiai ieaia;

I?e i?aaeeueiii, ?aoeeiiaeueiii ieaie?iaaiee au?o/ee a ?anii?yaeaiee
aoaeoo iaoiaeeoueny

aeaiaaeiua n?aaenoaa .

?an/ao au?o/ee io ?aaeecaoeee ( A? ).

A? = Inoaoie ia?aaeeciaaiiie+ Oiaa?iue + Inoaoie ia?aaeeciaaiiie +/
-Oeaiiaie

i?iaeoeoeee ia ia/aei aiaea auione i?iaeoeoeee ia eiiaoe aiaea oaeoi?

Iaoiaeu ieaie?iaaiey au?o/ee io ?aaeecaoeee i?iaeoeoeee :

1.Iianni?oeiaioiue (i?yiiai n/aoa).

2.Oe?oiiaiiue.

(1)?an/ao au?o/ee aaaeaony ii eaaeaeie iiceoeee anni?oeiaioa
ioaeaeueii.

(2)Iniiaai ia iiaen/aoa anae i?iaeoeoeee aac auaeaeaiey ioaeaeueiuo
a?oii.

(1)Eae i?aaeei, a aooaaeoa?neii aaeaina inoaoee ia?aaeeciaaiiie
i?iaeoeoeee o/eouaathony ii i?iecaiaenoaaiiie naaanoieiinoe, a aeey
ieaie?iaaiey au?o/ee eo iaiaoiaeeii ia?aaanoe a iioiaua oeaiu
i?aaei?eyoey. Eniieuecoaony eiyooeoeeaio ia?an/aoa noieiinoe inoaoeia ec
i?iecaiaenoaaiiie naaanoieiinoe a iioiaua oeaiu i?aaei?eyoey (k) –
ioiioaiea noieiinoe oiaa?iie i?iaeoeoeee a iioiauo oeaiao e aa
i?iecaiaenoaaiiie naaanoieiinoe a IV eaa?oaea oaeouaai aiaea. I?e
?an/aoa inoaoeia aioiaie i?iaeoeoeee k ii?aaeaeyaony ii auioneo
i?iaeoeoeee a oaeouai eaa?oaea oaeouaai aiaea, aeey ?an/aoa inoaoeia
oiaa?ia ioa?oaeaiiuo – ii iniiaa noieiinoe ioa?oaeaiiuo oiaa?ia a IV
eaa?oaea oaeouaai aiaea.

I?e (2) ninoaaeyai oiaa?iue aaeain i?aaei?eyoey, eioi?ue ninoaaeyaony ia
aaca oi?ioeu ?an/aoa au?o/ee io ?aaeecaoeee. Ii ninoaaeyaony ca io/aoiue
ia?eiae eniieuecoaony a ea/anoaa aacu aeey i?iaiice?iaaiey au?o/ee
enoiaey ec oaiiia ?inoa i?iecaiaenoaa a ieaie?oaiii ia?eiaea.

Aii?in ? 3. Eniieueciaaiea au?o/ee i?aaei?eyoey.

Au?o/ea i?aaei?eyoey eniieuecoaony ia :

– aiciauaiea cao?ao i?aaei?eyoey :

* iaoa?eaeueiua cao?aou

* ia?aciaaiea aii?oecaoeeiiiiai oiiaea

* nicaeaiea ?aiiioiiai oiiaea

* iieaoa o?oaea ?aaioieeia i?aaei?eyoey

* io/eneaiey ai aiaathaeaeaoiua oiiaeu

* iaeiaiaua ieaoaaee, aeeth/aiiua a naaanoieiinoue

* i?i/ea ?anoiaeu.

– oieaoa einaaiiuo iaeiaia

– oieaoa iaeiaiauo ieaoaaeae, ioiineiuo ia oeiainiaua ?acoeueoaou
i?aaei?eyoey :

* iaeia ia i?eaueue

* iaeia ia eiouanoai

* iaeia ia ?aeeaio

* iaeia ia niaea?aeaiea iai?iecaiaenoaaiiie noa?u.

– nicaeaiea ?aca?aiuo oiiaeia i?aaei?eyoey

– nicaeaiea oiiaea iaeiieaiey e oiiaea iio?aaeaiey i?aaei?eyoey

– auieaoa aeeaeaeaiaeia.

I?ioeann iaeiieaiey au?o/ee iin?aaenoaii oeiainia

Oiiae aiciauaieyAaeiaue aeioiae

Aii?oecaoeeiiiue Oiiae iai?ioiuo Oiiae iieaou Io/eneaiey ia
nioeeaeueiua

oiiaen?aaenoao?oaea ioaeaeu

*enoue aeioiae

I?eaueueEinaaiiua iaeiae

Oeaia = Cao?aou + I?eaueue + Einaaiiua iaeiae

A niioaaonoaee n Iieiaeaieai i ninoaaa cao?ao (Eino?oeoeey i ii?yaeea
oi?ie?iaaiey cao?ao ia iieaoo o?oaea) iaeia n noiiu i?aauoaiey iieaou
o?oaea ninoaaeyao 39%)

Noiia i?aauoaiey=Oiiae iieaou o?oaea – ii?ie?oaiay aaee/eia oiiaea
iieaou o?oaea

?aaeueii aeaiaaeiua iaeiieaiey a 3-o oi?iao:

NEIAIE 183 \f “Symbol” i?eaueue

NEIAIE 183 \f “Symbol” einaaiiua iaeiae

NEIAIE 183 \f “Symbol” io/eneaiey ia nioeeaeueiua ioaeaeu

Aii?in ? 2: Iaeia ia aeiaaaeaiioth noieiinoue

Ii yeiiiie/aneiio niaea?aeaieth – einaaiiue iaeia, iauaeoii iaeiaeaiey
eioi?iai yaeyaony noieiinoue oiaa?a, ieaoaeueueeii yaeyaony iio?aaeoaeue
oiaa?a.

N th?eaee/aneie oi/ee c?aiey ieaoaeueueeii IAeN yaeythony:

NEIAIE 183 \f “Symbol” th?eaee/aneea eeoea, eioi?ua i?iecaiaeyo e
?aaeecotho oiaa?u e oneoae ia oa??eoi?ee ?innee;

NEIAIE 183 \f “Symbol” th?eaee/aneea eeoea, ?aaeecothuea oiaa?u,
aaiceiua ia oa??eoi?eth ?innee

Iauaeoii iaeiaiiaeiaeaiey ii IAeN yaeythony:

NEIAIE 183 \f “Symbol” iai?iou ii ?aaeecaoeee i?iaeoeoeee, ?aaio,
oneoa (iai?iou ia/eiathony n iiiaioa iinooieaiey aeaiaa ia ?an/aoiue
n/ao)

NEIAIE 183 \f “Symbol” noiiu oeiainiaie iiiiue, ia?aaeaaaaiie a
ea/anoaa iieaou ca oiaa?u, ?aaiou eee oneoae

NEIAIE 183 \f “Symbol” noiiu, ia?aaeaaaaiua a oi?ia
i?aaeaa?eoaeueiie iieaou ca oiaa?u eee oneoae, eee aaainiauo ieaoaaeae

NEIAIE 183 \f “Symbol” noiiu aeaiaaeiuo n?aaenoa, aacaiciacaeii
ia?aaeaaaaiuo iaeiei i?aaei?eyoeai ae?oaiio

NEIAIE 183 \f “Symbol” noiiu oo?aoiuo naieoeee, iieo/aiiuo ca
ia?ooaiea oneiaee iinoaaee

Ia aeeth/athony a iaeaaaaiue iai?io:

NEIAIE 183 \f “Symbol” iai?iou ii ?aaeecaoeee oiaa?ia e oneoa,
?aaeecoaiuo ca i?aaeaeaie NIA

NEIAIE 183 \f “Symbol” aioo?enenoaiiue iai?io (aioo?e no?oeoo?iuo
iiae?acaeaeaiee, anee iie ia yaeythony naiinoiyoaeueiuie)

Aiiaua ia iaeaaathony:

NEIAIE 183 \f “Symbol” ieaoiua oneoae o/?aaeaeaiee i?inaauaiey,
cae?aaiio?aiaiey, eoeueoo?u

NEIAIE 183 \f “Symbol” oneoae AEEO e ai?iaeneiai o?ainii?oa

NEIAIE 183 \f “Symbol” oneoae i?aaei?eyoee nayce

NEIAIE 183 \f “Symbol” iauaiu iao/ii-enneaaeiaaoaeueneeo ?aaio,
oeiaine?oaiuo ca n/ao athaeaeaoa

NEIAIE 183 \f “Symbol” oiaa?u i?aaei?eyoee ia?iaeiuo i?iiuneia

NEIAIE 183 \f “Symbol” oiaa?u e oneoae i?aaei?eyoee, eniieuecothueo
o?oae eiaaeeaeia (ia iaiaa 50% eiaaeeaeia)

Ii?yaeie en/eneaiey IAeN:

Ieaoaaee ii IAeN a athaeaeao ii?aaeaeythony eae ?acieoea iaaeaeo
iaeiaii, iieo/aiiui a ninoaaa au?o/ee io ?aaeecaoeee e iaeiaii,
oiea/aiiui iinoaaueeii ca i?eia?aoaiiua iaoa?eaeueiua oeaiiinoe e
ieacuaaaiua oneoae

Ioioneiay oeaia i?aaei?eyoey=naaanoieiinoue (iaoa?eaeueiua cao?aou) +
i?eaueue + IAeN

A aooo/aoa IAeN io?aaeaaony neaaeothuei ia?acii:

Ae 19 E Ae68E

IAeN, iiea/aiiue NEIAIE 250 \f “Symbol” Aei 01.05.95 ii n?aae- IAeN,
i?eieiaaiue e NEIAIE 250 \f “Symbol” IAeN, iieo/aiiue a

iinoaaueeii NEIAIE 250 \f “Symbol” iae noaaea IAeN ii o?iaith
ieaoaaea a athae- NEIAIE 250 \f “Symbol” ninoaaa au?o/ee io

NEIAIE 250 \f “Symbol” iao. oeaiiinoyi, nie- aeao NEIAIE 250 \f
“Symbol” ?aaeecaoeee

NEIAIE 250 \f “Symbol” naiiui ia i?iec – NEIAIE 250 \f “Symbol”

NEIAIE 250 \f “Symbol” aiaenoai NEIAIE 250 \f “Symbol”

NEIAIE 250 \f “Symbol” Iinea 01.05.95 ii ia- NEIAIE 250 \f “Symbol”

NEIAIE 250 \f “Symbol” ?a iieaou iao.oeaiiin- NEIAIE 250 \f
“Symbol”

NEIAIE 250 \f “Symbol” oae NEIAIE 250 \f “Symbol”

Ia iai?iecaiaenoaaiiua ioaeaeu IAeN nienuaaaony ca n/ao i?eauee ii
n?aaeiae noaaea

Ii iniiaiui oiiaeai, iaiaoa?eaeueiui aeoeaai IAeN nienuaaaony ia o?iaia
ieaoaaea a athaeaeao a ?acia?a 1/6 (?aaiuie aeieyie a oa/aiea 6-oe
ianyoeaa), e?iia iaeuo i?aaei?eyoee, eioi?ua inaiaiaeaeaiu io aaainiauo
ieaoaaeae e ieaoyo 1 ?ac a eaa?oae.

Noaaea IAeN ia aeaiiue iiiaio ninoaaeyao 20%, a aeey i?aaei?eyoee e
i?aaiecaoeee oi?aiaee i iauanoaaiiiai ieoaiey – 16,46 %, ia oiaa?u
i?iaeiaieuenoaaiiiai e aeaoneiai anni?oeiaioa – 10%

Ieaoaaee a athaeaeao ii IAeN onoaiaaeeaathony

NEIAIE 183 \f “Symbol” aaeaaeaeaaeii i?e n?aaeiae iany/iie noiia
ieaoaaea aieaa 3 iei ?oa – 5, 15 e 25 /enea eaaeaeiai ianyoea

NEIAIE 183 \f “Symbol” aaeaiany/ii i?e n?aaeiae iany/iie noiia
ieaoaaea io 1 aei 3 iei ?oa. Ieaoeony ia iicaeiaa 20 /enea neaaeothuaai
ianyoea

NEIAIE 183 \f “Symbol” aaeaeaa?oaeueii i?e n?aaeiae iany/iie noiia
ieaoaaea aei 1 iei ?oa. Ieaoeony ia iicaeiaa 20 /enea 1-ai ianyoea
neaaeothuaai eaa?oaea

Ii aoi?ie eaoaai?ee iaeiaiieaoaeueueeia

Iauaeo iaeiaiiaeiaeaiey ii eiii?oe?oaiui oiaa?ai – oaiiaeaiiay
noieiinoue + oaiiaeaiiay iioeeia + aeoeec (anee oiaa? iiaeaeoeeciue)

Iaeia oiea/eaaaony a iiiaio oaiiaeaiiiai ioi?ieaiey oiaa?a.

Inaiaiaeaeathony i?e aaica:

NEIAIE 183 \f “Symbol” iai?oaeiaaiea e iaoa?eaeu, eioi?ua aaicyony a
aeaea aeeaaeia a onoaaiua oiiaeu (inaiaiaeaeathony a oa/aiea 1 aiaea)

NEIAIE 183 \f “Symbol” iai?oaeiaaiea, aaiceiia aeey i?iecaiaenoaa
iaaeeoeeineeo i?aia?aoia e iaaeeoeeineie oaoieee

NEIAIE 183 \f “Symbol” iai?oaeiaaiea, ia?aaeaaaaiia a oi?ia
ainoaea?noaaiiie aacaiciacaeiie iiiiue

NEIAIE 183 \f “Symbol” i?iaeoeoeey eieaiia/aoaiey (ii ia?a/ith)

3.

I?eaueue – yoi iauaiiue aaniethoiue iieacaoaeue, ?acoeueoe?othuee
iieacaoaeue aeayoaeueiinoe i?aaei?eyoey.

Iiieii iannu i?eauee ia ?an/aoiii n/aoa, a eanna e oae aeaeaa, iu
iiaeai iieo/aoue ii o/aoiui ?aaeno?ai iieacaoaee aeayoaeueiinoe
i?aaei?eyoey. I?eaueue, eae aeaaiue oeiainiaue enoi/iee aeayoaeueiinoe
i?aaei?eyoey, anoue ia iaeiiiiiaioiia cia/aiea, a nenoaia i?eaueae e
aeioiaeia, eioi?ua neeaaeuaathony ec ianeieueeeo enoi/ieeia,
oi?ie?othueo aeioiaeu i?aaei?eyoey. E /eneo aeaaiuo ioiinyo neaaeothuea:

– i?eaueue io ?aaeecaoeee i?iaeoeoeee, ?aaio e oneoa i?aaei?eyoey;

– i?eaueue io i?i/ae ?aaeecaoeee;

– aeioiaeu io aia?aaeecaoeeiiiuo iia?aoeee (ca ieionii ?anoiaeia ii
yoei iia?aoeeyi);

– aaeainiaay i?eaueue (aaeiaay);

– /enoay i?eaueue;

– iaeiaiiaeaaaaiay i?eaueue;

– iaiaeaaaaiay iaeiaii i?eaueue;

– eiinieeaee?iaaiiay i?eaueue (i?aaenoaaeyao niaie naiaeioth i?eaueue
ii aooaaeoa?neie io/aoiinoe. Yoa i?eaueue io ei?ii?aoeaiie
aeayoaeueiinoe: ii ?yaeo i?e/ei ioaeaeueiua i?aaei?eyoey ia?acotho
oeiainiai-oicyenoaaiiue eiiieaen, eioi?ue n iaeiie noi?iiu eiaao
naiinoiyoaeueiue th?eaee/aneee noaoon, a n ae?oaie noi?iiu iaoeaeai ia
?aoaiea aaeeiuo caaea/, /oi niinianoaoao iieo/aieth aunieiai o?iaiy
i?eauee, oae eae iaee/ea eiinieeaeaoeee iicaieyao oiaiueoeoue
iaeiaiiaeiaeaiea).

I?eaueue io ?aaeecaoeee i?iaeoeoeee, ?aaio e oneoa – ?acieoea iaaeaeo
au?o/eie io ?aaeecaoeee (aac iaeiaa ia aeiaaaeaiioth noieiinoue) e
cao?aoaie, eioi?ua iaoneiaeee aa nicaeaiea. Yoi – aeaaiay oeaeue
aeayoaeueiinoe i?aaei?eyoey. Ii i?aaei?eyoea, eae e ethaie ae?oaie
oicyenoaaiiue noauaeo, iaeaaeaao naiaiaeie auai?a e iiaeao iieo/aoue
i?eaueue e ec ae?oaeo enoi/ieeia.

I?eaueue io i?i/ae ?aaeecaoeee – auaeaeatho caeanue i?eaueue io
?aaeecaoeee:

– iniiaiuo oiiaeia e ae?oaiai eiouanoaa (ii i?e/eia oauoi/iinoe eee
iayooaeoeaiinoe niaea?aeaiey). Yoi aeiiieieoaeueiay aeioiaeiay /anoue –
oeaia ?aaeecaoeee iiaeao auoue auoa inoaoi/iie noieiinoe, a yoii neo/aa
e aicieeaao aeiiieieoaeueiuo aeioiae;

– iooiaeia iniiaiiai i?iecaiaenoaa;

– iaiaoa?eaeueiuo aeoeaia;

– ae?oaeo iaoa?eaeueiuo e iaiaoa?eaeueiuo aeoeaia, eioi?ua iiaoo auoue
?aaeeciaaiu i?aaei?eyoeai.

Aeioiaeu io aia?aaeecaoeeiiiuo iia?aoeee – noiia aeioiaeia, iieo/aaiay
io aia?aaeecaoeeiiiuo iia?aoeee e oaaee/eaathuay i?eaueue, aeieaeia
?anniao?eaaoueny n aeaoo noi?ii:

– aeioiaeu ii aia?aaeecaoeeiiiui iia?aoeeyi;

– aeioiaeu io i?i/ae ?aaeecaoeee.

Aeioiaeu ii aia?aaeecaoeeiiiui iia?aoeeyi:

– aeioiaeu, iieo/aaiua i?aaei?eyoeai io aeieaaiai o/anoey a
aeayoaeueiinoe ae?oaeo i?aaei?eyoee;

– aeeaeaeaiaeu ii aeoeeyi, aeioiaeu ii oeaiiui aoiaaai
(ainoaea?noaaiiui e?aoein?i/iui iaeeaaoeeyi, aaenaeyi e oae aeaeaa);

– aeioiaeu io naea/e eiouanoaa a a?aiaeo;

– aeioiaeu io aeiioeaiee i?iecaiaenoaaiiuo caiania e ecaioiaeaiiie
i?iaeoeoeee;

– iieo/aiiua noiiu oo?aoia, iaie, iaonoiae;

– aeioiaeu io aiciauaiey i?e/eiaiiuo oauoeia;

– i?eaueue i?ioeuo eao;

– iieiaeeoaeueiua eo?niaua ?acieoeu ii iia?aoeeyi n aaethoie;

– aacaiciacaeii iieo/aaiua n?aaenoaa, niiini?neay iiiiuue;

– i?i/ea aeioiaeu e iinooieaiey, ia naycaiiua n i?iecaiaenoaii e
?aaeecaoeeae i?iaeoeoeee.

?anoiaeu ii aia?aaeecaoeeiiiui iia?aoeeyi:

– “a?iniaua cao?aou” (e iei ioiinyony ia/aoua, ii ia ?aaeeciaaiiua
caeacu e i?iaeoeoeey);

– niaea?aeaiea caeiina?ae?iaaiiuo iiuiinoae ia i?aaei?eyoee (i?e
ionoonoaee yoeo ?anoiaeia iai?oaeiaaiea ia?anoaao nouanoaiaaoue,
iai?eia? yoi oa?aeoa?ii aeey iaoeiino?ieoaeueiiai, oeie/aneiai
iai?oaeiaaiey: iiaeaea?aeaiea niioaaonoaothuae oaiia?aoo?u, aeaaeiinoe);

– iioa?e io i?inoiaa ii auoaeceiaeaiiui i?e/eiai (ia eiiiaine?othony
aeiiaieeaie);

– iioa?e io ooeaiee caiania;

– oauoee ii iia?aoeeyi n oa?ie (i?aaei?eyoea ?aaioaao n oa?ie, eioi?ay
yaeyaony iai?ioiie e eiaao aunieoth caeiaiaoth noieiinoue, ii
iio?aaeoaeue iiaeao aai aa cai?inoi ia aa?iooue – i?aaei?eyoea ianao
oauoee);

– noaeaaiua e a?aeo?aaeiua ecaea?aeee;

– noiiu niiieoaeueiuo aeieaia, eioi?ua iiaeeaaeao ?aca?ae?iaaieth a
niioaaonoaee n aeaenoaothuei caeiiiaeaoaeuenoaii;

– oauoee io aeieaia, ia?aaeueiuo e acuneaieth;

– oauoee i?ioeuo eao, auyaeaiiua a io/aoiii aiaeo;

– iaeiiiaine?oaiua oauoee e iioa?e io noeoeeiuo aaaenoaee e ae?oaeo
oi?n-iaaei?iuo ianoiyoaeuenoa;

– oauoee io oeuaiee, aeiiaieee ii eioi?ui ia iaeaeaiu;

– io?eoeaoaeueiua eo?niaua ?acieoeu ii iia?aoeeyi n aaethoie.

Aaeainiaay i?eaueue – niaieoiiinoue i?eauee io ?aaeecaoeee i?iaeoeoeee,
?aaio e oneoa, i?eauee io i?i/ae ?aaeecaoeee e aeioiaeia io
aia?aaeecaoeeiiiuo iia?aoeee. Yoi aaeiaay i?eaueue, eioi?ay e
io?aaeaaony a aaeaina.

*enoay i?eaueue – yoi i?eaueue, eioi?ay inoaaony a ?anii?yaeaiee
i?aaei?eyoey iinea oieaou niioaaonoaothueo iaeiaia, enoi/ieeii oieaou
eioi?uo e yaeyaony i?eaueue. Yoio inoaoie iicaieyao ?aoaoue caaea/e
i?aaei?eyoey e eniieuecoaony ei aac eaeeo-eeai ?aaeaiaioaoeee.

Enoiaey ec oeaeaniia?aciinoe, i?aaei?eyoey iiaoo nicaeaaaoue eee ia
nicaeaaaoue oiiaeu e ?aca?au, eniieuecoaiua eae aeiiieieoaeueiua
enoi/ieee oeiaine?iaaiey cao?ao, ia aeeth/aaiuo a naaanoieiinoue
i?iaeoeoeee.

Anee i?aaei?eyoea ia nicaeaao oiiaeu, oi yoe cao?aou aoaeoo
io?aaeaoueny eae eniieueciaaiea i?eauee ii ia?a eo aicieeiiaaiey.

Oioy e ia nouanoaoao aeanoeie ?aaeaiaioaoeee eniieueciaaiey i?eauee,
auaeaeyao o?e iniiaiua iai?aaeaiey aa eniieueciaaiey:

  1. Nicaeaiea niaoeeaeueiuo oiiaeia e ?aca?aia:

* oiiae iaeiieaiey;

* oiiae iio?aaeaiey;

* ?aca?aiua eee no?aoiaua oiiaeu.

Oiiae iaeiieaiey – aeaaiui enoi/ieeii aai oi?ie?iaaiey yaeyaony
i?eaueue, ii iiaoo eniieueciaaoueny e ae?oaea enoi/ieee:

– aacaiciacaeii iieo/aiiua n?aaenoaa;

– n?aaenoaa athaeaeaoa (ethaiai o?iaiy);

– oeaio?aeeciaaiiua oiiaeu auoanoiyueo i?aaiecaoeee e aeia?iaieueiuo
iauaaeeiaiee (ia?aia oa?aeoa?ii aeey ainoaea?noaaiiuo i?aaei?eyoee;
i?e/eia iauaaeeiaiee i?aaei?eyoee – caueoa nianoaaiiiai naaiaioa ?uiea).

Iniiaiua iai?aaeaiey eniieueciaaiey oiiaea iaeiieaiey:

– i?eia?aoaiea e no?ieoaeuenoai iniiaiuo oiiaeia (eae
i?iecaiaenoaaiiiai, oae e iai?iecaiaenoaaiiiai iacia/aiey);

– oeiaine?iaaiea iao/ii-enneaaeiaaoaeueneeo e iiuoii-eiino?oeoi?neeo
?aaio;

– iiaeaioiaea e ia?aiiaeaioiaea eaae?ia;

– oieaoa i?ioeaioia ii nnoaeai naa?o onoaiiaeaiiuo caeiiii ?acia?ia.

Oiiae iio?aaeaiey – enoi/iee n?aaenoa i?aaei?eyoey aeey nioeeaeueiiai
?acaeoey, iaoa?eaeueiiai noeioee?iaaiey ?aaioathueo. O/eouaathony
auieaou a aeaiaaeiie e iaoa?eaeueiie oi?ia, aeeaeaeaiaeu, i?ioeaiou,
auiea/aiiua ii aeoeeyi o?oaeiaiai eieeaeoeaa, ?acee/iua nioeeaeueiua
eueaiou, iaoa?eaeueiay iiiiuue, auiea/eaaaiay ia i?aaei?eyoee.

?aca?aiue oiiae, eae i?aaeei, oi?ie?oaony i?aaei?eyoeai a ?acia?ao
10-50% (i?e niioaaonoaothueo oi?iao nianoaaiiinoe nicaeaiea ?aca?aa
iaycaoaeueii, i?eia? – aeoeeiia?iua iauanoaa). Iaiaoiaeeiinoue nicaeaiey
?aca?aa caeeth/aaony a oii, /oi a ?uii/iie yeiiiieea i?aaei?eyoey
yaeythony noauaeoaie ?eneiaie aeayoaeueiinoe, iiyoiio nicaeaaony ?aca?a
ia neo/ae i?ae?auaiey aeayoaeueiinoe i?aaei?eyoey aeey iie?uoey
aiciiaeiie e?aaeeoi?neie caaeieaeaiiinoe. Iiieii i?eauee i?aaei?eyoea
iiaeao ca/eneyoue a oiiae yienneiiiuo aeioiae – ?acieoeo iaaeaeo
iiieiaeueiie e i?iaeaaeiie oeaiie aeoeee.

ieaie?iaaiea.

1. Oeiainiaia ieaie?iaaiea e aai ianoi a oi?aaeaiee i?aaei?eyoeai.

2. Ieaie?iaaiea au?o/ee e oeiainiauo ?acoeueoaoia.

3. Aii?oecaoeey e iiaeeecaoeey aioo?aiieo ?ano?nia.

4. I?e?ino onoie/eauo ianneaia eae enoi/iee oeiaine?iaaiey ieaiiauo
ia?ii?eyoee.

5. ?ani?aaeaeaiea i?eauee e acaeiiioiioaiey n athaeaeaoii e aaieaie.

6. Ii?yaeie ninoaaeaiey e eiio?ieue ca eniieiaieai aaeaina aeioiaeia e
?anoiaeia.

1.

Eaaeaeia i?aaei?eyoea a iaycaoaeueiii ii?yaeea ninoaaeyao aecian-ieai –
iienaiea ianoa i?aaei?eyoey a oii naeoi?a ?uiea, eioi?ue aua?ai oe?iie.
Yoi a eaeie-oi noaiaie aeaaea ia?eaoeiaiaia enneaaeiaaiea.

Oeiainiaia ieaie?iaaiea iaania/eaaao i?aaeaa?eoaeueiue eiio?ieue ca
ia?aciaaieai e eniieueciaaieai iaoa?eaeueiuo, o?oaeiauo e aeaiaaeiuo
?ano?nia, nicaeaao i?aaeiinueee oe?aieaiey oeiainiaiai ninoiyiey
i?aaei?eyoey. Oeiainiaia ieaie?iaaiea iaaiciiaeii aac ieaie?iaaiey
oicyenoaaiiie aeayoaeueiinoe. Ii ia neaaeoao n/eoaoue oeiainiaia
ieaie?iaaiea ia?an/aoii oao eee eiuo i?iecaiaenoaaiiuo iieacaoaeae.

Yoaiu ieaie?iaaiey:

– ii?aaeaeythony cao?aou ia ?aaeecaoeeth i?iaeoeoeee;

– ?ann/eouaaaony aaee/eia au?o/ee io ?aaeecaoeee i?iaeoeoeee;

– en/eneythony aeaiaaeiua iaeiieaiey;

– aaaeaony ?an/ao enoi/ieeia oeiaine?iaaiey, eiathueo oceoth
iai?aaeaiiinoue (iai?eia?, aii?oecaoeey);

– i?aaeiieaaaaony ii?aaeaeaiea ?acia?ia ?ani?aaeaeyaiie a oa/aiea aiaea
i?eauee;

– ?ann/eouaathony io/eneaiey a athaeaeaou, ?acee/iua aiaathaeaeaoiua
oiiaeu.

Iniiaiua caaea/e, ?aoaaiua oeiainiaui ieaie?iaaieai:

– iaania/aiea oeiainiauie ?ano?naie e aeaiaaeiuie n?aaenoaaie iniiaiie
oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey;

– ii?aaeaeaiea i?eauee e aiciiaeiuo oaeoi?ia aa oaaee/aiey;

– ii?aaeaeaiea oeiainiauo acaeiiioiioaiee n athaeaeaoaie e aaieaie;

– iaania/aiea naaeaine?iaaiiinoe iaaeaeo aeioiaeaie e ?anoiaeaie iaoaai
i?aaei?eyoey;

– eiio?ieue ca oeiainiaui ninoiyieai e ieaoaaeaniiniaiinoueth
i?aaei?eyoey.

Iniiaie ethaiai oeiainiaiai ieaia yaeyaony aaeain aeioiaeia e ?anoiaeia
i?aaei?eyoey. ?aaioa ii aai ?ac?aaioea aeeth/aao a naay ianeieueei
yoaiia:

– aeaoue ioeaieo eniieiaiey aaeaina aeioiaeia e ?anoiaeia a ia?eiaea,
i?aaeoanoaothuai ieaie?oaiiio;

– ?anniio?aiea i?iaeoe?oaiuo i?iecaiaenoaaiiuo iieacaoaeae ia iniiaa
inouanoaeaiey ia?eaoeiaiaiai enneaaeiaaiey, aeaeaaony auaiae i
aiciiaeiii iauaia i?iecaiaenoaa a ieaie?oaiii ia?eiaea;

– iaiin?aaenoaaiiay ?ac?aaioea oeiainiaiai ieaia ia i?aaenoiyuee
ia?eiae.

Ieai ninoaaeyaony ia eaa?oae n iiiany/iie ?acaeaeie.

I?eiyoi ?acee/aoue o?e aeaea oeiainiauo ieaiia:

– aaeain aeioiaeia e ?anoiaeia ieaiiaue;

– i?aaeaa?eoaeueiue (ia iaeeaeaaiue ia?eiae);

– eniieieoaeueiue (caeeth/eoaeueiue).

Nouanoaoao aua oae iacuaaaiue i?iaa?i/iue aaeain aeioiaeia e ?anoiaeia,
eioi?ue i?aaenoaaeyao niaie oaoiaoioth aaaeiiinoue (oaoiaoiue aaeain).

?acaeaeu oeiainiaiai ieaia:

I. Aeioiaeu e iinooieaiey.

II. ?anoiaeu e io/eneaiey.

III. Acaeiiioiioaiey n athaeaeaoaie, aiaathaeaeaoiuie oiiaeaie e
aaieaie.

A ia?aue ?acaeae aeeth/atho:

– au?o/ea io ?aaeecaoeee i?iaeoeoeee:

* IAeN;

* i?eaueue io ?aaeecaoeee.

– aeioiaeu io aia?aaeecaoeeiiiuo iia?aoeee;

– i?eaueue io ?aaeecaoeee iniiaiuo oiiaeia e eiiai eiouanoaa;

– aii?oecaoeey;

– n?aaenoaa ?aiiioiiai oiiaea;

– iiaeeecaoeey aioo?aiieo ?ano?nia a no?ieoaeuenoai;

– n?aaenoaa, io/eneyaiua io naaanoieiinoe i?iaeoeoeee:

* ia oieaoo iaeiaia, ioiineiuo ia naaanoieiinoue;

* ieaoa ca aiaeo;

* aciinu ai aiaathaeaeaoiua oiiaeu;

* i?ioeaiou ii e?aaeeoai.

– i?e?ino onoie/eauo ianneaia;

– eceeoae iai?ioiuo n?aaenoa ia ia/aei ieaie?oaiiai ia?eiaea;

– aeioiaeu io ia?aiia/aeueiie yiennee aeoeee i?aaei?eyoey;

– i?i/ea aeioiaeu.

Ai aoi?ie ?acaeae aeeth/atho:

– cao?aou ia ?aaeeciaaiioth i?iaeoeoeeth (aeeth/ay oauoee ?aaeecaoeee);

– IAeN, oiea/aiiue iinoaaueeai;

– cao?aou ia ?aiiio iniiaiuo oiiaeia;

– eaieoaeueiua aeiaeaiey;

– oeiaine?iaaiea i?e?inoa ii?iaoeaa nianoaaiiuo iai?ioiuo n?aaenoa
i?aaei?eyoey;

– i?eaueue, iai?aaeaiiay ia noeioee?iaaiea i?iecaiaenoaa;

– a?aiaeiay ieaoa;

– iia?aoeeiiiua ?anoiaeu;

– io/eneaiey a ?aca?aiua oiiaeu.

A o?aoueai ?acaeaea:

– iaeia ia i?eaueue i?aaei?eyoey;

– IAeN;

– iaeia n eiouanoaa;

– ieaoaaee ca aiaeo;

– iiaaoaiea aeieain?i/iuo nnoae aaiea;

– oieaoa i?ioeaioia ii iieo/aiiui e?aaeeoai.

I/aaeaeii, /oi aeioiaeiay /anoue aaeaina aeieaeia aaeaine?iaaoue n
?anoiaeiie.

2.

Ieaie?iaaiea au?o/ee ia i?aaei?eyoee i?aneaaeoao oeaeue en/eneaiey a
aeaeueiaeoai aaee/eiu oeiainiaiai ?acoeueoaoa, oi anoue i?eauee.
Iaoiaeu:

– i?yiiai iianni?oeiaioiiai n/aoa;

– iaoiae, iniiauaathueeny ia auionea oiaa?iie i?iaeoeoeee a oeaiao
?aaeecaoeee, nei??aeoe?iaaiiuo ia eciaiaiea a inoaoeao (aoiaeiuo e
auoiaeiuo).

Iinooieaiea au?o/ee io ?aaeecaoeee ?ani?aeaeyaony ii o?ai iai?aaeaieyi:

– aiciauaiea ?aiaa aaaine?iaaiiuo iai?ioiuo n?aaenoa;

– ia?aciaaiea i?eauee io ?aaeecaoeee i?iaeoeoeee;

– oieaoa a athaeaeao iaeiaia, nai?ia e i?i/eo ieaoaaeae.

?an/ao i?eauee: yoi anoue ?acieoea iaaeaeo au?o/eie i?aaei?eyoey e
iiianaiiuie ei ?anoiaeaie.

Aaeainiaay i?eaueue – i?eaueue io ?aaeecaoeee i?iaeoeoeee e io i?i/eo
aeaeia aeayoaeueiinoe.

Enoiaeiie oi/eie oeiainiaiai ieaie?iaaiey yaeyaony ?aioaaaeueiinoue.
Aeieaeiu auyaeoue oa aioo?eoicyenoaaiiua ?aca?au, eioi?ua auee ia
eniieueciaaiu a oaeouai ia?eiaea.

Ieaie?iaaiea aaeainiaie i?eauee

Nia/aea iaaei ?ann/eoaoue i?eaueue ii ii?aaeaeaiiui aeaeai
aeayoaeueiinoe:

– i?eaueue io iniiaiie aeayoaeueiinoe i?iiuoeaiiiai i?aaei?eyoey;

– i?eaueue io ?aaeecaoeee ?aaio e oneoa iai?iiuoeaiiiai oa?aeoa?a
(i?eaueue io i?i/ae ?aaeecaoeee);

– i?eaueue io aia?aaeecaoeeiiiuo ?acoeueoaoia (iia?aoeee ia oiiaeiaii
?uiea);

A iniiaa i?eauee io ?aaeecaoeee eaaeeo noiia n?aaenoa io i?iaeaiiie
i?iaeoeoeee (au?o/ee io ?aaeecaoeee iaae iieiie naaanoieiinoueth).

Oaeie iaoiae ieaie?iaaiey – “iaoiae i?yiiai n/aoa”. Ei iieuecothony
ieiei 99 % i?aaei?eyoee.

Nouanoaoao “iianni?oeiaioiue iaoiae” ieaie?iaaiey i?eauee”.

I?e iacia/eoaeueiii anni?oeiaioa auioneaaiie i?iaeoeoeee:

i?iaeoeoeey A – eiee/anoai (oo.) * oeaia ?aaeecaoeee = ?acia? au?o/ee.

naaanoieiinoue = eiee/anoai * naaanoieiinoue aaeeieoeu

?acia? au?o/ee – naaanoieiinoue = i?eaueue

“Aiaeeoe/aneee iaoiae” eee “i?iaa?i/iue iaoiae”

I?eaueue ia i?aaenoiyuee ia?eiae en/eneyaony enoiaey ec aaciaie
?aioaaaeueiinoe, eioi?ay neiaeeeanue a aaciaii ia?eiaea.

Nia/aea iaaei en/eneeoue aaciaoth i?eaueue: aeey yoiai iaaei
nei??aeoe?iaaoue iaeeaeaaioth i?eaueue oaeouaai ia?eiaea e naeaeaoue
niiinoaaeiui oaeouee e ieaiiaue ia?eiae a /anoe aicaeaenoaey oao eee
eiuo i?aaoiaeyueo oaeoi?ia.

Aaciaay i?eaueue – ia aaniethoiue, a oneiaiue iieacaoaeue. Ninoaaeyaony
aaciaay i?eaueue n iaeeaeaaiie ?aaeecaoeee i?iaeoeoeee ii iieiie
naaanoieiinoe ca oaeouee ia?eiae, iieo/aai i?ioeaio aaciaie
?aioaaaeueiinoe:

Raac = Iaac/?

Ana aeiiouaiey (Raac) ioiinyony oieueei e n?aaieiie i?iaeoeoeee
(auioneaeinue ?aiaa). Iiyoiio en/eneyy i?eaueue iu aaaeai ?an/ao i?eauee
ii n?aaieiie i?iaeoeoeee. Ieaiiaay i?eaueue ii n?aaieiie i?iaeoeoeee
?aaia iauaio ?aaeecaoeee n?aaieiie i?iaeoeoeee ii iieiie naaanoieiinoe
oiiiaeeoue ia aaciaoth ?aioaaaeueiinoue:

In?.i = ?n?.i.iiei n/n * Raac

Ian?aaieiay i?iaeoeoeey oaeaea i?eieiaao o/anoea a yoii iaoiaea, ii
iacia/eoaeueii. Iu ?ani?ino?aiyai ia yoo i?iaeoeoeeth eaeie-oi n?aaeiee
o?iaaiue ?aioaaaeueiinoe, neiaeeaoeeny ia i?aaei?eyoee.

I?e eniieueciaaiee yoiai iaoiaea eiaao aieueoia cia/aiea eae
neeaaeuaaaony anni?oeiaio i?iaeoeoeee i?aaei?eyoey, oae eae iaiaeeiaeiaa
?aioaaaeueiinoue ii ?aciui aeaeai i?iaeoeoeee.

Iaaei o/anoue eae eciaiyaony anni?oeiaio e eae ia yoi aeeyao
?aioaaaeueiinoue:

Iaeiaiiaaiea oaeouee ia?eiae ieaiiaue ia?eiae

i?iaeoeoeee Oae aan a iau V aui: % R E?aioaa Oae aan a iauV aui % E ?aio

A 25 8 20 20 1.6

A 40 10 4 50 5

A 30 15 4.5 10 1.5

A 5 50 2.5 20 10

100 – 13

18.1

I?eaueue io i?i/ae ?aaeecaoeee

?aaiou iai?iiuoeaiiiai oa?aeoa?a:

– aeeth/ay ?aaiou ii eaieoaeueiiio no?ieoaeuenoao e eaieoaeueiiio
?aiiioo

– ?aaeecaoeey i?iaeoeoeee e oiaa?ia caaioiaeoaeueiie i?aaiecaoeeae;
iia?aoeee ii caaioiaea e ioei?iea neioa;

– ?aaeecaoeey o?ainii?oiuo oneoa;

– iia?aoeee ii eaninieaao e eanicaaioiaea;

– ?aaeecaoeey iieoiiuo aeaeia yia?aee (yeaeo?e/anoai, aiaea, aac, ia?,
iiaaiaoe/aneay yia?aey).

– ?aaeecaoeey i?aaei?eyoee iiaeniaiiai n/o.

Aia?aaeecaoeeiiiua ?acoeueoaou

– aeioiaeu io aeieaaiai o/anoey a aeayoaeueiinoe ae?oaeo i?aaei?eyoee;

– aeioiaeu io naea/e eiouanoaa a a?aiaeo;

– aeioiaeu a aeaea aeeaeaeaiaeia, %, eioi?ua iieo/aiu ii oeaiiui
aoiaaai, nianoaaiieeii eioi?uo yaeyaony iaoa i?aaei?eyoea

3. Aii?oecaoeey e iiaeeecaoeey aioo?aiieo ?ano?nia

Aii?oecaoeey – iaycaoaeueiay noaouey cao?ao, eioi?ay oeao?e?oao a ethaie
niaoa.

Aii?oecaoeey yaeyaony nae/an oieueei aeioiaeiui enoi/ieeii iaoaai
i?aaei?eyoey, ia iai?aaeyaony ia oeiaine?iaaiea aini?iecaiaenoaa.

Cao?ao eae oaeiauo iao a oaeouai ianyoea, iu iie?uaaai i?ioeua
ecaea?aeee.

Aeey ieaie?iaaiey aii?oecaoeee ia i?aaei?eyoee ia ieaiiaue ia?eiae ana
iai?oaeiaaiea naiaeeoueny a a?oiiu a niioaaonoaee n nouanoaothuei
nai?ieeii aaeeiuo ii?i e i?aaee aii?oecaoeee a ?O.

Iaaei oaeaea ciaoue aaeaaiaeioth noieiinoue eiie?aoiiai aeaea.

( aiii?io = Ia * N?, aaea

N? = N1 + N2 – N3

N1 – aaeainiaay noieiinoue ia ia/aei ia?eiaea;

N2 – n?aaeiaaiaeiaay noieiinoue aaiaeeiuo IO;

N3 – n?aaeiaaiaeiaay noieiinoue auaiaeeiuo IO.

N?aaeiaaiaeiaay noieiinoue N2 en/eneyaony – N2 = (Na * I) / 12

Na – aaeainiaay noieiinoue auauaathueo IO;

I – /enei iieiuo ianyoeaa iaooieoeeiie?iaaiey IO;

Ii eaaeaeiio aeaeo iai?oaeiaaiey iaiaoiaeeii aaanoe iii?aai/iua
eiyooeoeeaiou a caaeneiinoe io n?aaeu ooieoeeiie?iaaiey IO.

Iaeioi?ui eaoaai?eyi i?aaei?eyoee, a oaeaea ii iaeioi?ui aeaeai IO
?ac?aoaii ia/eneyoue onei?aiioth aii?oecaoeeth.

N?aaeiaacaaoaiiay ii?ia aii?oecaoeee, eae ioiioaiea ia/eneaiiie
aii?oecaoeee ca ia?eiae e n?aaeiaaiaeiaie noieiinoe IO.

Iiaeeecaoeey aioo?aiieo ?ano?nia a eaieoaeueiii no?ieoaeuenoaa

Yoi icia/aao, /oi a oiaea no?ieoaeuenoaa aunaiaiaeaeaaony /anoue
iai?ioiuo n?aaenoa, eioi?ua i?aaenoaaeytho niaie oeiainiaua ?ano?nu.

I = A – I ( E

I – iiaeeecaoeey aioo?aiieo ?ano?nia a eaieoaeueiii no?ieoaeuenoaa

A – iaeeaeaaiia iaee/ea iai?ioiuo aeoeaia ia ia/aei ieaie?oaiiai
ia?eiaea

I – ieaiiaay iio?aaiinoue a iai?ioiuo n?aaenoaao no?ieoaeuenoaa ia
eiiaoe ieaiiaiai ia?eiaea

E – eciaiaiea e?aaeeoi?neie caaeieaeaiiinoe a oa/aiea ieaiiaiai ia?eiaea

Aii?in 4. I?e?ino onoie/eauo ianneaia eae enoi/iee oeiaine?iaaiey
ieaiiauo ia?ii?eyoee.

Onoie/eaua ianneau eniieuecothony aeey oaeiaeaoai?aiey iio?aaiinoe a
nianoaaiiuo iai?ioiuo n?aaenoaao, o.a. yoi o.i. iai?ioiua n?aaenoaa
i?aaei?eyoey, i?e?aaiyiiua e nianoaaiiui. Iie ia?acothony a ?acoeueoaoa
iinoiyiiie caaea?aeee a ?an/aoao (caaeieaeaiiinoe) n iinoiyiiuie
eiio?aaaioaie.

Nthaea ioiinyony:

caaeieaeaiiinoue ii C/I ia?aae ?aai/eie e neoaeaueie i?aaei?eyoey

ana ia/eneaiey ia oiiae C/I, nii?iaiaeaeathuea aa auieaoo

?aca?au ia iie?uoea i?aaenoiyueo ?anoiaeia e ieaoaaeae

e?aaeeoi?neay caaeieaeaiiinoue, ia?acothuayny a ?acoeueoaoa
inouanoaeaiey ?an/aoia ii /anoe/iie aioiaiinoe

n?aaenoaa iieoiaoaeae a aeaea caeiaiauo ieaoaaeae ca iai?ioioth
(aica?aoioth) oa?o

n?aaenoaa ?aiiioiiai oiiaea, i?aaeiacia/aiiua aeey oi?ie?iaaiey
ia?aoiaeyueo caiania iaoa?eaeia e cai/anoae, iaiaoiaeeiuo aeey ?aiiioa.

I?EIA?: Anee ia i?aaei?eyoee aeaa auieaoiuo ia?eiaea – 5 e 20 /enea, oi

i?iiaaeooie n 1 ii 15 -yoi io?aaioaiiia a?aiy, ca eioi?ia auiea/eaaaony
C/I 20 /enea;

a n 15 ii 20 – a?aiaiiie ?ac?ua, iaiaoiaeeiue aeey iiaeaioiaee
aeieoiaioia e iieo/aiey iaee/iuo ia auieaoo C/I, a yoio ia?eiae e
ia?acoaony caaeieaeaiiinoue , oi?ie?othuay onoie/eaue iannea.

Aii?in 5. ?ani?aaeaeaiea i?eauee, acaeiiioiioaiey n athaeaeaoii e
aaieaie.

Iinea ?an/aoa e oieaou iaeiaia a ?anii?yaeaiee i?aaei?eyoey inoaaony
i?eaueue, eioi?ay eniieuecoaony ia nianoaaiiua ioaeaeu, aa noiia
io?aaeaaony a oeiainiaii ieaia.

Iniiaiua iai?aaeaiey eniieueciaaiey i?eauee, inoaaoaeny a ?anii?yaeaiee
i?aaei?eyoey:

IEIE?

cao?aou eaieoaeueiiai oa?aeoa?a, naycaiiua n ?acaeoeai i?iecaiaenoaa

oaoie/aneia ia?aaii?oaeaiea e ?aeiino?oeoeey

iaiiaeaiea aeaenoaothuaai e i?eia?aoaiea iiaiai iai?oaeiaaiey

oeiaine?iaaiea i?e?inoa iio?aaiinoe a iai?ioiuo n?aaenoaao

oieaoa % ii nnoaeai

?anoiaeu ii auioneo oeaiiuo aoiaa

eiaanoeoeeiiiay aeayoaeueiinoue i?e oi?ie?iaaiee onoaaiuo eaieoaeia
ae?oaeo i?aaei?eyoee, anee ia i?aaeiieaaaaony auione oeaiiuo aoiaa

oieaoa iaeiaia, onoaiiaeaiiuo a caeiiiii ii?yaeea, enoi/ieeii oieaou
eioi?uo yaeyaony i?eaueue, inoathuayny a ?anii?yaeaiee i?aaei?eyoey

niaea?aeaiea iauaeoia nioeeaeueii-eoeueoo?iie noa?u

nianoaaiiia aeeeeuiia no?ieoaeuenoai e aicaaaeaiea ae?oaeo iaaeeeuo
iauaeoia

Ieaoaaee ii iaeiaai ca oeeeaeu, ia eiathuea naiinoiyoaeueiiai aaeaina,
inouanoaeythony i?iii?oeeiiaeueii /eneaiiinoe caiyouo eee oiiaeo C/I a
oeeeaea ii ioiioaieth ei anaio i?aaei?eyoeth.

Ioiioaiey n aaieaie

A oeiainiaii ieaia io?aaeathony oieueei ioiioaiey ii iieo/aieth aeieai-
e n?aaeian?i/iuo e?aaeeoia e % ii iei.

I?e ninoaaeaiee oeiainiaiai ieaia ia iieoaiaeea eo/oa aeaeaoue ?acaeaeo
ii ianyoeai.

Aii?in 6. Ii?yaeie ninoaaeaiey aaeaina aeioiaeia e ?anoiaeia.

?aaioa ii oeiainiaiio ieaie?iaaieth iineo oai?/aneee oa?aeoa?.

Caaea/e oeiainiaiai ieaie?iaaiey:

Iaiaoiaeeii caeiaeeoue a oeiainiaue ieai ?aca?au i?aaei?eyoey e
iiaeeeciaaoue aai ?ano?nu.

Aieaa iieiue o/ao oaeoi?ia ieaie?iaaiey i?eauee e iaeaieaa iieiiai aa
eniieueciaaiey.

Iaania/aiea oeiainiaie onoie/eainoe, ieaoaaeaniiniaiinoe e eeeaeaeiinoe
i?aaei?eyoey.

?ac?aaioea oeiainiaiai ieaia ia/eiaaony n aeioiaeia e iinooieaiee, o.e.
iie yaeythony iniiaie aeey ?ac?aaioee ?anoiaeiie /anoe ieaia. Aaaeii
o/anoue eae eciaiythony aeioiaeiay e ?anoiaeiay /anoe a i?ioeanna
?aaeecaoeee oeiainiaiai ieaia.

Iai?aaeaiey eniieueciaaiey n?aaenoa aeieaeiu oaycuaaoueny n enoi/ieeaie
eo oeiaine?iaaiey. O.a. aeieaeii auoue iieiia iie?uoea anao ?anoiaeia ii
oeiaine?iaaieth ca n/ao ?aaeueiuo enoi/ieeia (a ia aiciiaeiuo
e?aaeeoia). Aeey i?iaa?ee ninoaaeyaony oaoiaoiay oaaeeoea, aaea
neacoaiia – enoi/ieee; iiaeeaaeauaa – iai?aaeaiey eniieueciaaiey.

Oeiainiaue ieai – aeieoiaio, a niioaaonoaee n eioi?ui i?aaiecoaony
aeeciaaeayoaeueiinoue i?aaei?eyoey.

Aeey iia?aoeaiiai oi?aaeaiey ninoaaeythony iia?aoeaiua oeiainiaua ieaiu,
eioi?ua i?aaenoaaeytho niaie aeaeueiaeooth aeaoaeecaoeeth oeiainiauo
ieaiia e ?ac?aaaouaathony a aeaea aaeaina aeioiaeia e ?anoiaeia ia 5-10
aeiae, n i?aaeiieaaaaiuie enoi/ieeaie e iai?aaeaieyie eniieueciaaiey
n?aaenoa ii eiie?aoiui aeaoai. Iia?aoeaiue oeiainiaue ieai no?ieony
oaeaea enoiaey ec aeioiaeiuo noi?ii , ia iniiaa /aai no?ieony a?aoee
ieaoaaeae ia eiie?aoioth aeaoo. Anee iaiaoiaeeia oieaoa % ii nnoaea e
o.i., oi ieaoaaee iaaei ia?aa?oiie?iaaoue, /oiau ecaaaeaoue aeaoeoeeoa
n?aaenoa.

Oeiainu i?aaei?eyoee naeueneiai oicyenoaa

1. Iniaaiiinoe i?aaiecaoeee oeiainia i?aaei?eyoee naeueneiai
oicyenoaa.

2. Cao?aou ia i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee a naeueneii
oicyenoaa.

3. Iai?ioiua n?aaenoaa i?aaei?eyoee naeueneiai oicyenoaa.

4. Au?o/ea io ?aaeecaoeee e i?eaueue naeueneioicyenoaaiiuo
i?aaei?eyoee.

5. Oeiainiaia ieaie?iaaiea.

1. Iniaaiiinoe i?aaiecaoeee oeiainia i?aaei?eyoee naeueneiai
oicyenoaa.

Nouanoaoao iiiai iniaaiiinoae, naycaiiuo n naiie io?aneueth naeueneiai
oicyenoaa.

Ec oiai, /oi a naeueneii oicyenoaa aeaaiia n?aaenoai i?iecaiaenoaa –
caiey, auoaeaao iniaaiiinoue oeiainia i?aaei?eyoee: caiey ia
aii?oece?oaony, neaaeiaaoaeueii, caiey ia oi?ie?oao naaanoieiinoe
i?iaeoeoeee. A oi aea a?aiy ?aciue o?iaaiue ieiaei?iaeey e
ianoi?aniieiaeaiey niinianoaotho ia?aciaaieth o naeueneioicyenoaaiiuo
i?aaei?eyoee aeeooa?aioee?iaaiiiai aeioiaea (?aiou).

A ninoaaa iniiaiuo i?iecaiaenoaaiiuo oiiaeia cia/eoaeueiia ianoi
caieiaao i?iaeoeoeaiue e ?aai/ee neio. Yoa /anoue oiiaeia
aini?iecaiaeeony iaiin?aaenoaaiii a naeueneii oicyenoaa. Ii
i?iaeoeoeaiiio neioo aii?oecaoeey ia ia/eneyaony. Ii ?aai/aio neioo
aii?oecaoeey ia/eneyaony ia ?aiiaaoeeth.

Nouanoaaiiie niaoeeoeeie naeueneiai oicyenoaa yaeyaony aai
naiiaini?iecaiaenoai. Cia/eoaeueiay /anoue i?iecaaaeaiiie i?iaeoeoeee ia
?aaeecoaony ia noi?iio, a inoaaony aioo?e oicyenoaa ia oeaee
aini?iecaiaenoaa a ea/anoaa iieiaeiyea neioa, naiyi, oaeia?aiee, ei?iia,
iiyoiio ia aoiaeeo a ninoaa oiaa?iie i?iaeoeoeee e ia i?eieiaao
aeaiaaeioth oi?io, iineieueeo yaeyaony aioo?eoicyenoaaiiui iai?ioii.
Aioo?eoicyenoaaiiue iai?io a iauai iauaia naeueneioicyenoaaiiiai
i?iecaiaenoaa ninoaaeyao aanueia aieueooth aeieth e en/eneyaony
aeanyoeaie i?ioeaioia.

Anoanoaaiiua i?ioeannu, eioi?ua nii?iaiaeaeatho naeueneia oicyenoai,
eiatho aeinoaoi/ioth i?ioyaeaiiinoue ai a?aiaie. Neaaeiaaoaeueii,
e?oaiiai?io n?aaenoa ieacuaaaony aanueia i?iaeieaeeoaeueiui. A
?anoaieaaiaenoaa ii ninoaaeyao ieiei iaeiiai aiaea, a a aeeaioiiaiaenoaa
– 9 ianyoeaa (n iiiaioa aaaine?iaaiey n?aaenoa aei iieo/aiey au?o/ee).

Aeieiae/aneea i?ioeannu iaoneaaeeaatho oi, /oi aeey aieueoeinoaa
i?aaei?eyoee oa?aeoa?ai nai? o?iaeay, ?aaeecaoeey oiaa?iie i?iaeoeoeee a
eiioea aiaea, a IV eaa?oaea. A naeueneii oicyenoaa iinooieaiea aeioiaeia
a oa/aiea aiaea ia?aaiiia?ii. Ioeaieoue oicyenoaaiioth aeayoaeueiinoue e
iiaen/eoaoue ?acoeueoao iiaeii oieueei a eiioea aiaea.

Caaeneiinoue naeueneioicyenoaaiiiai i?iecaiaenoaa io i?e?iaeiuo yaeaiee
aucuaaao iaiaoiaeeiinoue nicaeaiey ia i?aaei?eyoee niaoeeaeueiuo
no?aoiauo e ?aca?aiuo oiiaeia a aeaiaaeiie e iaoo?aeueiie oi?ia.

Ana ?aaiou, eioi?ua aeeth/athony a oaoiieiae/aneee oeeee, iaycaoaeueiu e
eniieiaieth e eiatho /aoeoth a?aiaiioth i?eayceo. Aeieaeii auoue oi/iia
niaethaeaiea anae oaoiieiae/aneie oeaii/ee. Yoi iaoneaaeeaaao
iaiaoiaeeiinoue eiioeaio?aoeee ?ano?nia e n?aaenoa e niaa?oaiii
ii?aaeaeaiiui n?ieai ?aaio.

Nae/an aeey naeueneiai oicyenoaa a ?innee oa?aeoa?ii iaee/ea o?ao oi?i
nianoaaiiinoe: ainoaea?noaaiiie, eiiia?aoeaiie e /anoiie.

*anoiay oi?ia nianoaaiiinoe i?aaenoaaeaia niaoicaie e oa?ia?neeie
oicyenoaaie.

Oa?ia?noai iiea ia i?eaeeeinue, o.e. o ian iao niioaaonoaothuae
eio?ano?oeoo?u, eae a ae?oaeo no?aiao, iaeeea naeueneioicyenoaaiiua
i?aaei?eyoey, eae i?aaeei, oauoi/iu. Ainoaea?noao i?eoiaeeony
auiea/eaaoue aieueoia eiee/anoai aeioaoeee, /oiau iiaeaea?aeaoue
oa?ia?noai. Ii e iii ia a ninoiyiee iaania/eoue aeieaeioth iiaeaea?aeeo
i?aaei?eyoeyi. E oiio aea naeueneia oicyenoai – aieaa ?eneiaia, /ai
ae?oaea io?anee.

Niaoiciua i?aaei?eyoey aeaenoaotho ia i?eioeeiao iieiiai oicyenoaaiiiai
?an/aoa, naiiieoiaaiinoe e naiioeiaine?iaaiey.

Eieoicu i?aaenoaaeytho eiiia?aoeaioth oi?io nianoaaiiinoe e oaeaea
aeaenoaotho ia i?eioeeiao oicyenoaaiiiai ?an/aoa, naiiieoiaaiinoe e
naiioeiaine?iaaiey e ianoo iieioth ioaaonoaaiiinoue ca ?acoeueoaou naiae
aeayoaeueiinoe.

Ana aeioiaeu (e iaoo?aeueiua e aeaiaaeiua) – nianoaaiiinoue /eaiia
naeueneioicyenoaaiiiai eiiia?aoeaa.

Iaeioi?ua ?an/aou, ieaie?iaaiea, o/ao aeioiaeia aaaeaony ii ianeieueei
eiie noaia (iai?eia?, eiia/iuie oeiainiauie iieacaoaeyie ?acoeueoaoia
oicyenoaaiiie aeayoaeueiinoe yaeythony aaeiaie aeioiae e /enoue
aeioiae).

Enoi?e/anee neiaeeeinue, /oi a eieoicao nouanoaiaaee oi?ie?othueany ia
iniiaa iaaauo aciinia o.i. “ iaaeaeeiua oiiaeu” . Iie oi?ie?othony a
aeaea anooieoaeueiuo iaaauo aciinia aoiaeyueo a eieoic o/anoieeia.

2. Cao?aou ia i?iecaiaenoai e ?aaeecaoeeth i?iaeoeoeee a naeueneii
oicyenoaa.

Eaeueeoee?iaaiea cao?ao a naeueneii oicyenoaa inouanoaeyaony ii oai aea
iai?aaeaieyi, yeaiaioai, /oi e a i?iiuoeaiiinoe:

iaoa?eaeueiua cao?aou

?anoiaeu ia iieaoo o?oaea

io/eneaiey ia nioeeaeueiia no?aoiaaiea

io/eneaiey ia iaycaoaeueiia iaaeeoeeineia no?aoiaaiea

aii?oecaoeeiiiua io/eneaiey

i?i/ea cao?aou

Ii a naeueneii oicyenoaa anoue e iniaaiiinoe.

Ieaie?iaaiea, oi?ie?iaaiea, o/ao cao?ao inouanoaeyaony ii ioaeaeueiui
aeaeai aeayoaeueiinoe. Iai?eia?, a ?anoaieaaiaenoaa auaeaeytho: ca?iiaua
eoeueoo?u, ei?iiaua, oaoie/aneea e o.ae.

A nayce n oai, /oi naeueneia oicyenoai – o?oaeiaieay io?aneue,
nouanoaaiiui yeaiaioii cao?ao ia i?iecaiaenoai i?iaeoeoeee yaeyaony
ca?aaioiay ieaoa.

Ae?oaay noaouey – iaoa?eaeueiua cao?aou: naiaia e iinaaei/iue iaoa?eae,
oaeia?aiey, n?aaenoaa caueou ?anoaiee e aeeaioiuo , ei?ia, nu?ue? e
iaoa?eaeu. Iaoa?eaeueiua oeaiiinoe nianoaaiiiai i?iecaiaenoaa, eioi?ua
oi?ie?otho naaanoieiinoue i?iaeoeoeee, ioiinyony ia cao?aou ii
oaeoe/aneie naaanoieiinoe. Iieoiiua oiaa?ii-iaoa?eaeueiua oeaiiinoe
o/eouaathony ii oaeoe/aneie noieiinoe i?eia?aoaiey.

Anee naeueneioicyenoaaiiia i?aaei?eyoea eiaao i?aai auoiaea ia ie?iaie
?uiie, oi a cao?aou aeeth/atho cao?aou ii yenii?oii-eiii?oiui
iia?aoeeyi, iniiao eioi?uo ninoaaeytho oi?aiai-iia?aoeeiiiua ?anoiaeu.

Naeueneioicyenoaaiiua i?aaei?eyoey inouanoaeytho ?anoiaeu, naycaiiua n
?aaeecaoeeae i?iaeoeoeee, eioi?ua iacuaathony iai?iecaiaenoaaiiuie
?anoiaeaie. Yoa /anoue cao?ao oi?ie?oaony oae aea, eae e a
i?iiuoeaiiinoe.

Ieaie?iaaiea cao?ao ia naeueneioicyenoaaiiia i?iecaiaenoai ?acaeaeyaony
ii aeaeai aeayoaeueiinoe: ?anoaieaaiaenoai; aeeaioiiaiaenoai;
aniiiiaaoaeueiua e iiaeniaiua oicyenoaa (iie, eae i?aaeei, auiieiytho
ia?ae/ioth ia?a?aaioeo nu?uey).

Naaanoieiinoue ioaeaeueiuo aeaeia i?iaeoeoeee ii?aaeaeyaony enoiaey ec
cao?ao ia aeaiiue aeae eoeueoo?u eee ia aeaiiue aeae aeeaioiuo.

A ?anoaieaaiaenoaa naaanoieiinoue en/eneyaony oaeaea ia
naeueneioicyenoaaiiua ?aaiou aeaiiiai aiaea iiae o?iaeae aoaeouaai
aiaea. Eo ioiinyo e iacaaa?oaiiiio i?iecaiaenoao. I?e ioeaiea
iacaaa?oaiiiai i?iecaiaenoaa a naaanoieiinoue aeeth/atho: naiaia, ei?ia
nianoaaiiiai i?iecaiaenoaa, iieiaeiye aeeaioiuo. Cao?aou o/eouaatho ii
oaeoe/aneie naaanoieiinoe i?ioeiai aiaea.

Aaaeiuie oaeoi?aie nieaeaiey naaanoieiinoe naeueneioicyenoaaiiie
i?iaeoeoeee yaeythony:

iiauoaiea o?iaeaeiinoe e i?iaeoeoeaiinoe

iiauoaiea oaoie/aneiai o?iaiy e eiiieaeniie iaoaiecaoeee i?iecaiaenoaa

aiaae?aiea i?ia?anneaiuo oaoiieiaee i?iecaiaenoaa

i?iaaaeaiea ia?ii?eyoee ii oeo/oaieth ieiaei?iaeey caiaeue

?aoeeiiaeueiia eniieueciaaiea iaoa?eaeueiuo e o?oaeiauo ?ano?nia

i?eiaiaiea i?ia?anneaiuo oi?i i?aaiecaoeee o?oaea e aai iieaou

3. Iai?ioiua n?aaenoaa i?aaei?eyoee naeueneiai oicyenoaa.

Yeiiiie/aneay nouiinoue iai?ioiuo n?aaenoa naeueneiai oicyenoaa
iaeeiaeiaa n iiiyoeai iai?ioiuo n?aaenoa i?iiuoeaiiuo i?aaei?eyoee. A oi
aea a?aiy iie eiatho naie iniaaiiinoe.

A naeueneioicyenoaaiiii i?iecaiaenoaa, eae i?aaeei, ?aai/aa a?aiy
cia/eoaeueii iaiueoa a?aiaie i?iecaiaenoaa.

A ioaeaeueiua ia?eiaeu i?ioeann o?oaea i?ae?auaaony, a i?ioeann
i?iecaiaenoaa i?iaeieaeaaony iiae aicaeaenoaeai i?e?iaeiuo nee. E oiio
aea naeueneioicyenoaaiiia i?iecaiaenoai ia anaaaea o?aaoao cao?ao
aeeaiai o?oaea. Neaaeiaaoaeueii, cao?aou a naeueneii oicyenoaa
ia?eiaee/iu e ?anienuaathony ii oeeeeai.

Iaoa?eaeueiua cao?aou naeueneioicyenoaaiiiai i?aaei?eyoey naa?oathony
iaeiiiiiaioii a oa eee eiua i?iiaaeooee a?aiaie.

I?e oi?ie?iaaiee iio?aaiinoae a iai?ioiuo n?aaenoaao aeieaeia
o/eouaaoueny ia?aaiiia?iinoue iio?aaiinoae a ?aciua ia?eiaeu aiaea.

Iai?ioiui n?aaenoaai i?enoua aaainiaay /a?oa, o.a. ia?eiae io
eniieueciaaiey iai?ioiuo n?aaenoa aei iieo/aiey ?acoeueoaoia aoaeao
i?iaaaine?iaai.

Cia/eoaeueiay /anoue iai?ioiuo n?aaenoa naeueneiai oicyenoaa oi?ie?oaony
a iaoo?aeueiie oi?ia, ieioy aeaiaaeioth.

*anoue iai?ioiuo n?aaenoa, eioi?ay eiaao aioo?aiiee oeeee (naiaia,
iieiaeiye, i?aaie/aneea oaeia?aiey), oaeaea ieioao aeaiaaeioth oi?io.

Ae?oaay /a?oa iai?ioiuo n?aaenoa – ia?a/aiue ii?ie?oaiuo noaoae
iai?ioiuo n?aaenoa naeueneiai oicyenoaa. Ii?ie?oaiinoue iineo
iiaeaeaoaeueiue oa?aeoa?, a ia iaycaoaeueiue.

E ii?ie?oaiui iai?ioiui n?aaenoaai ioiinyo:

i?iecaiaenoaaiiua caianu

iacaaa?oaiiia i?iecaiaenoai

?anoiaeu aoaeoueo ia?eiaeia

aioiaay i?iaeoeoeey

aeaaeoi?u

aeaiaaeiua n?aaenoaa

Noaouee “aeaaeoi?u” e “aeaiaaeiua n?aaenoaa” ii?ie?othony oieueei a
naeueneii oicyenoaa.

I?iecaiaenoaaiiua caianu.

I/aiue aunie oaeaeueiue aan yoie noaouee, o.e. n/oicyenoai ioeaaeeaaao
ana aeieiae/aneea oeeeeu i?e?iaeu e aeieaeia iaeaaeaoue iaiaoiaeeiuie
iaoa?eaeueiuie n?aaenoaaie e ii?aaeaeaiiui n?ieai. I?iecaiaenoaaiiua
caianu – oneiaea iieo/aiey ?acoeueoaoia aeayoaeueiinoe.

A ninoaa i?iecaiaenoaaiiuo caiania aoiaeeo:

iinaaei/iua iaoa?eaeu e naiaia

iieiaeiye aeeaioiuo

aeeaioiua ia ioei?ia

ei?ia

oiieeai e iaooai?iaeoeou

iaoa?eaeueiua oeaiiinoe

ieia?aeueiua oaeia?aiey

yaeioeieeaou

cai/anoe aeey ?aiiioa naeueoicoaoieee

iaoa?eaeu aeey ?aiiioa

iaaeeeaiaiou

oa?a, oa?iua iaoa?eaeu

IAI

Iniaaiiinoue ii?ie?iaaiey n?aaenoa naeueneiai oicyenoaa: ia
i?aaeoniao?eaathony caianu, caaeaeu a aeiyo. Niioaaonoaaiii ?an/aou
i?iecaiaeyony a aeaiaaeiii au?aaeaiee. Aaeeinoaaiiui o/eouaaaiui
iieacaoaeai yaeyaony ii?iaoea. Eaeea-eeai ioiineoaeueiua iieacaoaee ia
i?aaeoniao?eaathony.

Naiaia e iinaaei/iua iaoa?eaeu.

Ii?ie?iaaiea inouanoaeyaony iooai ?an/aoa iio?aaiinoae a caiana naiyi,
iaiaoiaeeiuo aeey y?iaiai iinaaa, e ia?aoiaeyuaai caiana iinaaeie
aoaeouaai aiaea. Nthaea oaeaea aeeth/aaony 10-15% no?aoiaiai oiiaea (io
iauae niaieoiiie iio?aaiinoe a naiaiao y?iaiai iinaaa).

I = ( Ia + Nc ) * N * I?, aaea

I – ii?iaoea ii naiaiai e iinaaei/iui iaoa?eaeai

Ia – ii?ia aunaaa naiyi ia 1 aa a oeaioia?ao

Nc – no?aoiaie caian, eioi?ue nicaeaaony a ?acia?a 10-15% no?aoiaiai
caiana

N – naaanoieiinoue 1 oeaioia?a naiyi

I? – ieiuaaeue iinaaa ii ieaio ia neaaeothuee aiae.

Iieiaeiye aeeaioiuo e aeeaioiua ia ioei?ia.

Ii?iaoea ?ann/eouaaaony enoiaey ec ieaiiaiai eiee/anoaa aieia neioa ia
eiiaoe ieaiiaiai aiaea e ioeaii/iie noieiinoe iaeiie aieiau aeeaioiiai.

Ei?ia.

Noa?ay i?aeoeea i?aaeoniao?eaaea auaeaeaiea nianoaaiiuo n?aaenoa oieueei
ia no?aoiaua caianu. I?aaei?eyoey i?eaaaaee e iiiiue e?aaeeoa aeey
iaania/aiey oaeouae iio?aaiinoe a ei?iao. Nae/an yoa /anoue iai?ioiuo
n?aaenoa ieacaeanue aac enoi/ieea.

Aaee/eia no?aoiaiai caiana ninoaaeyao (io aiaeiaie iio?aaiinoe):

– ii ca?iioo?aaeo – 8%

– ii naio e nieiia – 15-20%

Iaoa?eaeueiua oeaiiinoe.

Ii?ie?iaaiea inouanoaeyaony ia iniiaa oeiiauo ii?iaoeaia, a oaeaea n
o/aoii oaeoe/aneeo oneiaee niaaaeaiey e iio?aaeaiey caiania:

iaaeeeaiaiou e yaeioeieeaou – a ?acia?a iany/iie iio?aaiinoe

ieia?aeueiua oaeia?aiey – a ?acia?a n?aaeiaiany/iiai iinooieaiey a
ieaie?oaiii aiaeo

oaa?aeia oiieeai (oi?o, ae?iaa, oaieue) – a ?acia?a aeaooiany/iie
iio?aaiinoe.

Oa?a e IAI.

Ii?iaoea ii?aaeaeyaony enoiaey ec n?aaeieo oaeoe/anee neiaeeaoeony
inoaoeia n o/aoii ?aoeeiiaeueiiai eniieueciaaiey aeaiiuo iaoa?eaeueiuo
oeaiiinoae.

Iacaaa?oaiiia i?iecaiaenoai (ICI).

E caaeaeai ICI a naeueneii oicyenoaa ioiinyo:

cao?aou iiae aoaeouee o?iaeae (iinaa iceiuo, iiaeuai cyae, iiaeuai
oeaeeiu, niaaicaaea?aeaiea)

?acee/iua e??eaaoeeiiiua cao?aou (iieea e i?ioaiea, ecaanoeiaaiea
ii/au).

I = Ic * I , aaea

I – ii?iaoea ii ICI

Ic – ii?iaoea cao?ao ii eaaeaeiio aeaeo ?aaio a ?an/aoa ia 1 aa

I – iauai ?aaio, eioi?ue iu i?aaeiieaaaai inouanoaeoue, aioiaynue e
neaaeothuaio o?iaeath.

Aeaaeoi?u.

Oiaa?iay i?iaeoeoeey naeueneioicyenoaaiiiai i?iecaiaenoaa o?aaoao, eae
i?aaeei, nei?aeoae ?aaeecaoeee, ianiio?y ia nei?inoue iinooieaiey aeaiaa
ca i?iaeoeoeeth (iieiei, yeoea, iyni e o.ae.). Ii?iaoea ii?aaeaeyaony
enoiaey ec n?aaeianooi/iie ?aaeecaoeee e ia?eiaee/iinoe ?an/aoia,
eioi?ay i?aaeoniio?aia aeiaiai?ii n iieoiaoaeai.

?aaeecaoi? i?iaeoeoeee naeueneiai oicyenoaa ia oi/ao i?eieiaoue ia naay
?enee, naycaiiua n iaiiiieiaieai ieaie?oaiiai eiee/anoaa i?iaeoeoeee, e
iiyoiio naeueneioicyenoaaiiua i?aaei?eyoey i?aaeoniao?eaatho noaoueth
“Aeaaeoi?u”.

Aeaiaaeiua n?aaenoaa.

Onoaiaaeeaaaony ieieiaeueiay aaee/eia, eioi?ay aeieaeia i?enoonoaiaaoue
a oicyenoaa. I?aaei?eyoea naeueneiai oicyenoaa, eae i?aaeei, ieacuaaaony
oaeaeaiiui io o/?aaeaeaiee aaiea. Ii?iaoea iaee/iuo n?aaenoa a eanna
onoaiaaeeaaaony aeey iieaou iaioeiaeiuo ioaeae. Yoio ii?iaoea ninoaaeyao
0,2% io ieaiiaiai aiaeiaiai oiiaea iieaou o?oaea.

4. Au?o/ea io ?aaeecaoeee e i?eaueue i?aaei?eyoee naeueneiai oicyenoaa.

Au?o/ea io ?aaeecaoeee i?aaenoaaeyao niaie iniiaiie, aeaaiue enoi/iee
aeey aiciauaiey aaaine?iaaiiuo n?aaenoa e iaania/aiey i?inoiai e
?anoe?aiiiai aini?iecaiaenoaa a naeueneii oicyenoaa.

Iniaaiiinoue iai?ioa naeueneioicyenoaaiiiai i?aaei?eyoey – iaoiaa?iinoue
/anoe i?iaeoeoeee. Yoi iaoneaaeeaaao iniaaiiinoe ieaie?iaaiey au?o/ee
i?aaei?eyoey.

A iniiaa ieaie?iaaiey au?o/ee io ?aaeecaoeee eaaeeo ieaie?iaaiea aaeiaie
i?iaeoeoeee. Aaeiaay i?iaeoeoeey – yoi any nicaeaiiay a oa/aiea aiaea
i?iaeoeoeey ?anoaieaaiaenoaa, aeeaioiiaiaenoaa, iiaeniaiuo i?aaei?eyoee
e i?iiuneia, a oaeaea eciaiaiea inoaoeia ICI e eiioeo aiaea.

Caoai en/eneytho oo /anoue i?iaeoeoeee, eioi?ay i?eieiaao oiaa?ioth
oi?io (i?iaeoeoeey, i?aaeoniio?aiiay e ?aaeecaoeee): ec aaeiaie
i?iaeoeoeee eneeth/aaony oa /anoue, eioi?ay ia iinooiaao a ia?auaiea, a
eniieuecoaony ia i?iecaiaenoaaiiua ioaeaeu i?aaei?eyoey.

Aaee/eia au?o/ee io ?aaeecaoeee aoaeao caaenaoue io:

noaiaie oiaa?iinoe

iai?aaeaiey ?aaeecaoeee

o?iaiy oeai

Iai?aaeaiey ?aaeecaoeee oiaa?iie i?iaeoeoeee naeueneiai oicyenoaa:

ain. caeoiee

ia iauanoaaiiia ieoaiea

?aaioieeai aeaiiiai i?aaei?eyoey (eae i?aaeei, ii naaanoieiinoe)

iaiin?aaenoaaiii /a?ac oi?aiaoth naoue

ia ?uieao naeueneioicyenoaaiiie i?iaeoeoeee

I?e ieaie?iaaiee au?o/ee io ?aaeecaoeee oiaa?iie i?iaeoeoeee o/ao
aaaeaony ii iai?aaeaieyi aeayoaeueiinoe e aeaeai i?iaeoeoeee e
?aaeecaoeee, enoiaey ec iauaiia e o?iaiy aeiaiai?iuo oeai.

E?iia iniiaiie aeayoaeueiinoe aeey i?aaei?eyoee naeueneiai oicyenoaa
oa?aeoa?ii oaeaea ieacaiea ae?oaeo oneoa (iai?eia?, eonoa?iue i?iiunae,
?aiiio, ia?aaicee), iniaaiii ceiie. N/oicyenoai iineo naciiiue oa?aeoa?;
a ceiiaa a?aiy aiaea eiaaony ecauoie ?aai/ae neeu, neaaeiaaoaeueii,
aicieeaao aiciiaeiinoue eniieueciaaiey yoie neeu e iieo/aiey
aeiiieieoaeueiie au?o/ee. I?iecaiaeeony ?an/ao aiciiaeiuo iinooieaiee ii
aeaeai aeiiieieoaeueiuo ?aaio enoiaey ec eo iauaiia e neiaeeaoeony oeai
e oa?eoia.

I?eaueue.

Aeey oaeouaai iiiaioa oa?aeoa?ii nouanoaiaaiea aeaoo iniiaiuo oi?i
oicyenoaiaaiey:

eiiia?aoeaiay (eieoicu)

ainoaea?noaaiiay (niaoicu)

A niaoicao i?eaueue ii?aaeaeyaony iaoiaeii i?yiiai n/aoa eae ?acieoea
iaaeaeo au?o/eie io ?aaeecaoeee i?iaeoeoeee e iieiie ieaiiaie
naaanoieiinoueth ?aaeeciaaiiie i?iaeoeoeee.

?an/ao ieaiiaie i?eauee niaoica aaaeaony iiae?iaii a anni?oeiaioiii
?ac?aca.

?ani?aaeaeaiea i?eauee a niaoica eiaao naith iniaaiiinoue, eioi?ay
caeeth/aaony a oii, /oi i?eaueue niaoicia ii naeueneioicyenoaaiiie
i?iaeoeoeee ia iaeaaaaony iaeiaii ia i?eaueue. Ii anee i?aaei?eyoea
caieiaaony ia?ae/iie ia?a?aaioeie naeueneioicyenoaaiiiai nu?uey, oi
i?iecaaaeaiiay i?iaeoeoeey, iiaeaa?aoayny ia?aaioea, iiaeeaaeeo
iaeiaiiaeiaeaieth.

I?eaueue niaoicia io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa ia
naeueneioicyenoaaiiiai naienoaa iiaeeaaeeo iaeiaiiaeiaeaieth ia iaueo
iniiaaieyo.

Iaeiei ec iai?aaeaiee ?ani?aaeaeaiey i?eauee niaoica yaeyaony oieaoa
caiaeueiiai iaeiaa.

A eieoica ?ani?aaeaeyaony ia i?eaueue, a /enoue e aaeiaie aeioiae.

Aeey ?an/aoa aaeiaiai aeioiaea eieoica iaiaoiaeeii ii?aaeaeeoue
naaanoieiinoue anae i?iecaaaeaiiie a oicyenoaa i?iaeoeoeee.

Iinea ii?aaeaeaiey naaanoieiinoe e iae i?eaaaeytho ?acieoeo iaaeaeo
au?o/eie io ?aaeecaoeee i?iaeoeoeee e aa naaanoieiinoueth. A ?acoeueoaoa
noiia aoaeao i?aaenoaaeyoue aeaiaaeioth ioeaieo aaeiaie i?iaeoeoeee
i?aaei?eyoey.

Eneeth/ea ec iieo/aiiie noiiu iaoa?eaeueii-aeaiaaeiua cao?aou ia
i?iecaiaenoai i?iaeoeoeee (e?iia iieaou o?oaea), iieo/ei aaeiaie
aeioiae.

Ca n/ao aaeiaiai aeioiaea i?aaei?eyoea oi?ie?oao, i?aaeaea anaai, oiiae
iieaou o?oaea. Caoai oi?ie?othony ?acee/iua oiiaeu (no?aoiaua,
eoeueoo?ii-auoiaua e o.ae.), i?iecaiaeyony io/eneaiey ia nioeeaeueiia
no?aoiaaiea, a iaineiiiue oiiae.

Oa /anoue aaeiaiai aeioiaea, eioi?ay inoaaony a ?anii?yaeaiee eieoica
iinea oi?ie?iaaiey oiiaea iieaou o?oaea, nioeeaeueiuo io/eneaiee
i?aaenoaaeyao niaie /enoue aeioiae eieoica.

?ani?aaeaeyy /enoue aeioiae, eieoicu oiea/eaatho caiaeueiue iaeia,
ieaoaaee ii iaycaoaeueiiio no?aoiaaieth.

Aeaeueiaeoee inoaoie /enoiai aeioiaea eniieuecoaony ii oniio?aieth
i?aaei?eyoey e iai?aaeyaony ia eaieoaeiaeiaeaiey, ia iiiieiaiea oae
iacuaaaiiai iaaeaeeiiai oiiaea.

Oaia : Oeiainiaia ieaie?iaaiea naeueneiai oicyenoaa.

Nouanoaoao o?e iiaeoiaea e oeiainiaiio ieaie?iaaieth ( eae
i?aaieciaaii i?aaei?eyoea – niaoic, eiiia?aoeaiay oi?ia, oa?ia?noai ).
Inouanoaeyaony iii a oi?ia aaeaina aeioiaeia e ?anoiaeia.

Niaoic :

Niaoeeoe/aneea /a?ou, noaouee :

1. Naiaiaeiue inoaoie n?aaenoa i?ioeiai aiaea.

2. Aioo?eaiaeiaie iaaeinoaoie n?aaenoa iie?uaaaony ca n/ao nnoae.

3. Cao?aou ia oi?ie?iaaiea iniiaiiai noaaea.

4. N?aaenoaa io aua?aeiaee aeeaioiuo iniiaiiai noaaea.

5. Iia?aoeeiiiua ?anoiaeu.

6. Oauoee AE E O .

7. Niaea?aeaiea aeaoneeo aeioeieueiuo o/?aaeaeaiee.

Ia?a/aiue ?an/aoia e oeiainiaiio ieaie?iaaieth :

– au?o/ea io ?aaeecaoeee i?iaeoeoeee e au?o/ea ;

– ii?iaoea nianoaaiiuo iai?ioiuo n?aaenoa ;

– ?ani?aaeaeaiea e eniieueciaaiea i?eauee ;

– aii?oecaoeeiiiua io/eneaiey ;

– iio?aaiinoue a n?aaenoaao aeey auiieiaiey ?aiiioa ;

– oeiaine?iaaiea eaieoaeueiuo aeiaeaiee ;

– cao?aou ia oi?ie?iaaiea iniiaiiai noaaea e enoi/ieee eo iie?uoey ;

– iiaeaioiaea eaae?ia ;

– yenieoaoaoeey AE E O ;

– iia?aoeeiiiua ?anoiaeu ;

Eieoic:

Oeiainiaia ieaie?iaaiea ia iniiaa eiiia?aoeaiiai i?aaei?eyoey. Aai
i?aaeaa?yao ii?aaeaeaiea aaeiaiai aeioiaea e aai ?ani?aaeaeaiea :

– iio?aaiinoe oicyenoaa a iai?ioiuo n?aaenoaao ;

– eaieoaeueiua aeiaeaiey e eaieoaeueiue ?aiiio ;

– niaoeeaeueiua oiiaeu ;

– ?an/ao oiiaeia no?aoiaaiey e ?aca?aiuo oiiaeia ;

Oeiainiaia ieaie?iaaiea i?aaenoaaeyao niaie niaoo :

# 1 ?acaeae – iinooieaiea aeaiaaeiuo n?aaenoa ;

# 2 ?acaeae – ?anoiae ;

Ia?aue ?acaeae :

– inoaoie n?aaenoa ia oaeouai n/aoa e a eanna ia ia/aei aiaea ( inoaoee
?aaeecaoeee iiae eiiaoe ca

au/aoii e?aaeeoia ) ;

– au?o/ea io ?aaeecaoeee i?iaeoeoeee, oneoa ;

– iinooieaiea aeaaeoi?neie caaeieaeaiiinoe a oa/aiee aiaea, eiaaoaeny
ia ia/aei aiaea ;

– aiciauaiea iai?ioiuo n?aaenoa, eniieueciaaiiuo ?aiaa ia ii
iacia/aieth ;

– aiciauaiea iniiaiie aeayoaeueiinoe ca n/ao oiiaea EA ( iieiaeiye (
iniiaiia noaaei ) ;

Aoi?ie ?acaeae :

– auieaoa CI /eaiai eiiia?aoeaa ;

– iieaoa iaaiiiai o?oaea ii o?oaeiaui niaeaoaieyi e eiio?aeoai ;

– io/eneaiey a oeaio?aeueiua oiiaeu nioeeaeueiiai no?aoiaaiey e
iaania/aiey ;

– oieaoa caiaeueiiai iaeiaa ;

– oieaoa iaeiaa ia i?eaueue, anee aaaeaony ia?a?aaioea ;

– no?aoiaua ieaoaaee ;

– ?anoiaeu ia i?eia?aoaiea iaoa?eaeueiuo oeaiiinoae ;

– iieaoa ?aaio aeey n / o i?aaei?eyoey noi?iiieie i?aaiecaoeeyie a
iaania/aiea aai nianoaaiiie

iniiaiie aeayoaeueiinoe ;

– io/eneaiey a iaaeaeeiue oiiae ( anee ioe?uo ioaeaeueiue n/ao a aaiea
ia EA ) ;

– iauaoicyenoaaiiua e oi?aaeai/aneea ?anoiaeu ;

– iieoiea iieiaeiyea ;

– aeaiaaeiua ?anoiaeu ca n/ao niaoeoiiaeia ;

– iiaaoaiea e?aaeeoia ;

– inoaoie n?aaenoa eiiaoe aiaea ia oaeouai n/aoa e a eanna ;

Oa?ia?u:

Iniiaa – auaeaeaiea caiaeueiiai e eiouanoaaiiiai iay, e?aaeeou aaiea.
Annioeeaoeey e?anoueyineeo oicyenoa e eiiia?aoeaia – aa?aio auaea/e
e?aaeeoia. Anee iia e?aaeeoia ia aeaao, oi oa?ia? ai?aaa iieo/eoue
e?aaeeo iiae caeia eee no?aoiaeo. Eaaeaeue oa?ia? iiaeao ninoaaeyoue
aaaeiiinoue oeiainiauo ?acoeueoaoia :

# 1 ?acaeae – aeioiaeu ;

# 2 ?acaeae – ?anoiaeu ;

# 3 ?acaeae – oeiainiaue ?acoeueoao ;

N / O i?aaei?eyoey ia yaeythony ieaoaeueueeaie iaeiaa ia i?eaueue i?e
?aaeecaoeee n / o i?iaeoeoeee. I?e ?aaeecaoeee i?iaeoeoeee, ia
yaeythuaeny n / o , – ia iaueo iniiaaieyo.

Oaia : Oeiaine?iaaiea no?ieoaeuenoaa.

1. Iniaaiiinoe i?aaiecaoeee.

2. Cao?aou ia auiieiaiea no?ieoaeueii – iiioaaeiuo ?aaio.

3. Iai?ioiua n?aaenoaa.

4. Au?o/ea io ?aaeecaoeee e i?eaueue.

Aii?in ?1 : Iniaaiiinoe i?aaiecaoeee.

A iineaaeiaa a?aiy i?aaiecaoeey oi?inoeeanue. Nouanoaoao aeaa o/anoieea
– caeac/ee e iiae?yae/ee ( eniieieoaeue no?ieoaeueiuo ?aaio ).

Auiieiaiea no?ieoaeuenoaa inouanoaeyaony aeaoiy niiniaaie : iiae?yaeiui
e oicyenoaaiiui.

Iaeiia?aiaiii ?anniao?eaaaony oeiaine?iaaiea iaaeo noi?ii. I?e yoii
nia/aea i?ienoiaeeo oeiaine?iaaiea, caeac, oieueei iioii i?iaeoeo (
no?ieoaeuenoai ). Auiieiaiea ?aaio i/aiue i?iaeieaeeoaeueii ii a?aiaie,
aieueoea caaeaeu iacaaa?oaiiiai i?iecaiaenoaa ( iniaaiiinoue – iie?uoea
iio?aaiinoe a iai?ioiuo n?aaenoaao, ianeoaeeaathueo yoo noaaeeth.

Oicyenoaaiiia auiieiaiea ?aaio caaeneo io oeiainiaiai ninoiyiey
caeac/eea. A no?ieoaeuenoaa – i?eaycea e iauaeoo, eiie?aoiia
aaia?aoe/aneia iieiaeaiea ( iniaaiiinoue i?aaiecaoeee aaaeaiey ?aaio (
ia?aacaeu, ia?aiauaiea i?iecaiaenoaaiiie aacu ).

Iiae?yaeiua e no?ieoaeueiua i?aaiecaoeee eiatho ia?aaoey?iua iinooieaiey
au?o/ee, iio?aaiinoue a nianoaaiiuo iai?ioiuo n?aaenoaao.

?aceiaeaiea ia yoaiu :

1. Ioeaaie oeeee ( eaiaeecaoeey e ae?.), iniiaiie.

2. Ei?iaea caeaiey ( iaiaa o?oaeiaiei, ii iaoa?eaeiaiei ) ;

3. Ioaeaeea ( i/aiue o?oaeiaiei ) ;

4. Iiioaae e iaeaaeea iai?oaeiaaiey ;

Eaaeaeue yoai – noaiiae?yae/eee ia iniiaa noaiiae?yaeiiai aeiaiai?a ;

No?oeoo?a iai?ioiuo n?aaenoa :

Oeaiiia?aciaaiea e iieaoa ?aaio. A iniiaa oeaiiia?aciaaiey niaoiay
noieiinoue iauaeoa

( ii?aaeaeyaony i?e i?iaeoii – niaoiii caeeth/aiee n aeaeueiaeoeie
eciaiaieyie a caaeneiinoe io neooaoeee ). Niaoeeoeea ?an/aoia aeeyao ia
oi?ie?iaaiea i?eauee ( nouanoaoao ia?eaeeciaaiiay i?eaueue.

*anoue caaea/ ii iaania/aieth iauaeoa iaiaoiaeeiuie iaoa?eaeaie iiaeao
ia?aeeaaeuaaoueny e oeiaine?oaony caeac/eeii.

Aii?in ? 2 “ Cao?aou ia auiieiaiea no?ieoaeueii-iiioaaeiuo ?aaio “.

Cao?aou aeaeyony ia :

– oneiaii-iinoiyiiua e oneiaii-ia?aiaiiua ;

– i?yiua e iaeeaaeiua .

Aeaeaiea cao?ao ia oneiaii-iinoiyiiua e oneiaii-ia?aiaiiua oaeaea eae e
a ae?oaeo io?aneyo, a ia i?yiua e iaeeaaeiua eiaao naie iniaaiiinoe :

I?yiua cao?aou :

– cao?aou, naycaiiua n i?eia?aoaieai iaoa?eaeia e eo aeinoaaeie ;

– cao?aou, naycaiiua n i?eia?aoaieai e aeinoaaeie no?ieoaeueiuo
eiino?oeoeee ;

– CI ?aai/eo ;

– cao?aou, naycaiiua n yenieoaoaoeeae iaoei e iaoaieciia ;

– i?i/ea i?yiua cao?aou .

Iaeeaaeiua ?anoiaeu :

– aaeieieno?aoeaii – oicyenoaaiiua ;

– oi?aaeai/aneea ;

– ii i?aaiecaoeee e i?iecaiaenoao ?aaio.

Ianiio?y ia oeie/iinoue auiieiyaiuo no?ieoaeueii – iiioaaeiuo ?aaio (
NI? ) , ?acia? ?anoiaeia ii?aaeaeyaony ii eaaeaeiio iauaeoo.

Iiieii i?yiuo e iaeeaaeiuo ?anoiaeia a niaoioth noieiinoue aeeth/athony
“ ieaiiaua iaeiieaiey “ ( ieaiiaay i?eaueue no?ieoaeueiie i?aaiecaoeee
).Niaoiay noieiinoue ?aaoee?oao ioiioaiey iaaeaeo caeac/eeii e
iiae?yae/eeii .

Iieiay niaoiay noieiinoue eaaeeo a iniiaa oie aeiaiai?iie oeaiu ,
eioi?ay ii?aaeaeyao aaee/eio au?o/ee …

Ia?yaeo ni niaoiie noieiinoueth a eaieoaeueiii no?ieoaeuenoaa , eae
i?aaeei , ?acee/atho 3 aeaea naaanoieiinoe :

1)Niaoiay naaanoieiinoue = Iieiay noieiinoue – Ieaiiaay i?eaueue

2)Ieaiiaay naaanoieiinoue = Niaoiay naaanoieiinoue – ( ieaie?oaiie ( io
nieaeaiey naaanoieiinoe ?aaio .

3)Oaeoe/aneay naaanoieiinoue = Any aaee/eia i?iecaiaenoaaiiuo cao?ao ,
eioi?ua o/eouaathony a ?aaeno?ao aooaaeoa?neiai o/aoa .

Ieaiiaay naaanoieiinoue – aeaaiue , iniiaiie iieacaoaeue.Aeey aa
ii?aaeaeaiey ninoaaeyaony niaoa cao?ao ia i?iecaiaenoai NI? .Aa aaee/eio
ii?aaeaeyai aei caeeth/aiey aeiaiai?a n iiae?yaeiie i?aaiecaoeeae i?e
yoii eniieuecoaony niaoeeaeueiue ni?aai/iee – “ NIEI “ ( No?ieoaeueiua
Ii?iu E I?aaeea ) , ii a ianoiyuaa a?aiy i?eoiaeeony e iaio
eniieueciaaoue i/aiue iiiai iii?aai/iuo eiyooeoeeaioia.

Aii?in ? 3 “ Iai?ioiua n?aaenoaa a no?ieoaeuenoaa “.

Ninoiyiea iai?ioiuo n?aaenoa a no?ieoaeuenoaa oa?aeoa?ecoaony aieueoeie
caaeaeaie iacaaa?oaiiiai i?iecaiaenoaa .Neaaeiaaoaeueii , iaiaoiaeeia
niioaaonoaothuay i?aaiecaoeey iai?ioiuo n?aaenoa.

A eaieoaeueiii no?ieoaeuenoaa ionoonoaoao a ninoaaa iai?ioiuo n?aaenoa “
Aioiaay i?iaeoeoeey “ , ii a cia/eoaeueiie ia?a aieiaieth i?aaiecaoeee
iai?ioiuo n?aaenoa a no?ieoaeuenoaa ioaeaaony “ ?an/aoai e aeaiaaeiui
n?aaenoaai “.

Ii?yaeie i?aaiecaoeee, ii?ie?iaaiey iai?ioiuo n?aaenoa a eaieoaeueiii
no?ieoaeuenoaa caaeneo io ?ani?aaeaeaiey iaycaiiinoae iaaeaeo
caeac/eeii e iiae?yae/eeii.Ii?ie?iaaiea caaeneo io oiai eae
i?aaeoniao?eaaaony eiiieaeoaoeey iaiaoiaeeiuie no?ieiaoa?eaeaie ia
no?ieieiuaaeea.Auiieiaiea ?aaio i?aaeiieaaaao iieiue eiiieaeo iaoa?eaeia
ia no?ieieiuaaeea aeey auiieiaiey yoaia ?aaio eee caaa?oaiey iauaeoa.A
yoii neo/aa i?aaeoniao?eaaaony ii?ia caiana aeey eiiieaeoiaaiey ia
aeaiiii iauaeoa ( “ iiaeaioiaeoaeueiue caian “ eee “ ia?eiae
eiiieaeoaoeee “ – onoaiaaeeaaaony a aeiyo ) e ?an/ao aaaeaony i?yiui
niiniaii.

Anee ia?eiae eiiieaeoaoeee aieueoa ia?eiaea iiioaaea , oi eniieuecoai
neaaeothuoth oi?ioeo:

Ie = [ Ie + ( Ie – Ii )]/ 2

Ie – ii?ia iai?ioiuo n?aaenoa ia ia?eiae eiiieaeoaoeee ;

Ie – ia?eiae eiiieaeoaoeee ;

Ii – ia?eiae iiioaaea .

Ii?iaoea iai?ioiuo n?aaenoa a iacaaa?oaiiii i?iecaiaenoaa en/eneyaony a
caaeneiinoe io auiieiaiey ?aaio :

1)?aaiou iiaoo iineoue iioi/iue oa?aeoa? , aaaeaony aeiiino?ieoaeueiuie
eiiaeiaoaie eee no?ieoaeueiuie i?aaiecaoeeyie , ?aaioathueie ia iioiea –
oeiiaia aeeeuea.

II = C o II o Eic o Iin

II – ii?iaoea iai?ioiuo n?aaenoa ;

C – n?aaeiee ?acia? iaeiiaeiaaiuo cao?ao ii niaoiie noieiinoe ;

II – n?aaeiyy i?iaeieaeeoaeueiinoue no?ieoaeuenoaa a aeiyo ;

Eic – eiyooeoeeaio ia?anoaiey cao?ao ;

Iin – ioiioaiea ieaiiaie noieiinoe e niaoiie noieiinoe .

Eic en/eneyaony a caaeneiinoe io ?aaiiia?iinoe ?ani?aaeaeaiey cao?ao ii
ia?eiaeai no?ieoaeuenoaa.Anee cao?aou ia?anoatho ?aaiiia?ii :

Eic = [ O o ( NAe – 1 ) ] /( 2 o 100 )

O – oaeaeueiue aan cao?ao ia?aiai ianyoea ( oaa iioiea – io iiiaioa
ia/aea ?aaio ia 1 iauaeoa aei 2 iauaeoa ) , a % ;

NAe – eiee/anoai iauaeoia iaeiia?aiaiii nii?oaeaaiuo ;

I?e ia?aaiiia?iii ia?anoaiee cao?ao ?ann/eouaaaony n?aaeiaacaaoaiiay
aaee/eia cao?ao.

Ioiioaiea ieaiiaie noieiinoe e niaoiie iaiaoiaeeii , oae ea enoiaeiua
aeaiiua i?eaiaeyony ii niaoiie noieiinoe.

2)Anee ?aaiou auiieiythony ia ii oeiiaui i?iaeoai , oi ia iiaeao auoue
i?eaycee e oeiiaui cia/aieyi.?an/ao ii?iaoeaa aaaeaony oi?iuaiiui
iaoiaeii , a iniiaa eioi?iai eaaeeo aa?eaio ?an/aoia iaaeaeo
iiae?yae/eeii e caeac/eeii .Caeac/ee n iiae?yae/eeii ?ann/eouaaaony
aaeaiany/ii ii oaeoo auiieiyaiuo ?aaio e ii?iaoea iacaaa?oaiiiai
i?iecaiaenoaa ninoaaeyao – 10 % – 36 aeiae.

Enoi/ieee oeiaine?iaaiey iio?aaiinoe a iai?ioiuo n?aaenoaao .

Iiae?yaeiua i?aaiecaoeee eiatho nianoaaiiua iai?ioiua n?aaenoaa e i?e
aicieeiiaaiee aeiiieieoaeueiie iio?aaiinoe eniieuecothony caaiiua
iai?ioiua n?aaenoaa e ae?oaea enoi/ieee (onoie/eaua ianneau).

Aeey iiae?yaeiuo i?aaiecaoeee iaiaoiaeeiu iai?ioiua n?aaenoaa aeey
ia/aea auiieiaiey ?aaio .Iiyoiio ei n?aco ia?a/eneythony 50 %.

No?ieoaeueiua i?aaiecaoeee e?aeia ?aaeei i?eaaaatho e aaieianeiio
e?aaeeoo – aunieee %.

Aii?in ? 4 “ Au?o/ea io ?aaeecaoeee e ii?yaeie oi?ie?iaaiey i?eauee “.

Au?o/ea io ?aaeecaoeee iiae?yaeiuo no?ieoaeueiuo i?aaiecaoeee neaaaaony
ec :

Niaoiay noieiinoue NI? , auiieiaiiuo ii niioaaonoaothuei iauaeoai ?aaio
e naeaiiuo caeac/eeo ;

Niaoiay noieiinoue nianoaaiiuo eaieoaeiaeiaeaiee ;

Aeiieaoa naa?o niaoiie noieiinoe ;

Eciaiaiea inoaoeia iaiiea/aiiuo caeac/eeii ?aaio ia ia/aei e eiiaoe
ia?eiaea ;

Au?o/ea io auiieiaiey ?aaio e oneoa , ia naycaiiuo n iniiaiie
aeayoaeueiinoueth .

Eae e a i?iiuoeaiiinoe o/ao au?o/ee io ?aaeecaoeee i?iaeoeoeee iiaeao
aanoenue :

– ii ia?a iieaou ( a iniiaiii ) ;

– ii ia?a ioa?ocee .

Ieaiiaay i?eaueue io ?aaeecaoeee ii?aaeaeyaony 2 niiniaaie :

ii?iaoeaiue

i?yiie.

Ieaiiaay i?eaueue e au?o/ea io ?aaeecaoeee caaeneo i?aaeaea anaai io
iauaia auiieiaiiuo ?aaio, ae?oaeo ?aaeecaoeeiiiuo ?acoeueoaoia.

Aaee/eia ieaiiaie i?eauee iiaeao auoue en/eneaia

ii ii?iaoeaiiio iaoiaeo:

Iii=(Ii+Yn)*NA?

Ii – aaee/eia ieaiiauo iaeiieaiee, auoaeathuay ec niaoiie noieiinoe
iauaeoa a i?ioeaioao

Yn – yeiiiiey io niaoiie noieiinoe a i?ioeaioao

NA? – noieiinoue auiieiaiiuo no?ieoaeueii-iiioaaeiuo ?aaio

ii i?yiiio iaoiaeo (i?yiiai n/aoa):

Iii=A-Ni

A – au?o/ea io ?aaeecaoeee auiieiaiiuo ?aaio ii niaoiie noieiinoe (eee
ii aeiaiai?iie oeaia)

Ni – ieaiiaay naaanoieiinoue auiieiaiiuo ?aaio

I?e i?eiaiaiee iaieo iaoiaeia iaania/eaaaony eiio?ieue ca
i?aaeeueiinoueth e iieiioie ii?aaeaeaiey iieacaoaey.

Iniaaiiinoue, ioiinyuayny e cao?aoai, ia naycaiiui n iniiaiie
aeayoaeueiinoueth no?ieoaeueiie i?aaiecaoeee (aia?aaeecaoeeiiiue
?acoeueoao):

oauoee ii iia?aoeeyi n oa?ie (caeiaiaay noieiinoue no?ieoaeueiie oa?u
i/aiue auniea, iiyoiio i?e aa ooa?a oauoee i/aiue aaeeee);

iioa?e io ooeaiee i?iecaiaenoaaiiuo caiania;

cao?aou ia i?iecaiaenoai, ia caeii/eaoaany ia?aaea/ae caeac/eeo
aioiaiai iauaeoa (a?iniaua cao?aou);

cao?aou ia niaea?aeaiea caeiina?ae?iaaiiuo iauaeoia- oa?aeoa?iay
noaouey oauoeia (ioeac caeac/eea eee iiae?yae/eea io i?iaeieaeaiey
?aaio). Yoi – io?aia iauaeoa, nicaeaiea oneiaee aeey oece/aneiai
iiaeaea?aeaiey iauaeoa, iaania/aiea ioiieaiey e ae?.

cao?aou ia noeioee?iaaiea caeac/eeia no?ieoaeueiie i?iaeoeoeee;

ae?oaea aia?aaeecaoeeiiiua cao?aou.

Ae?oaay iniaaiiinoue – ?an/aou ii /anoe/iie aioiaiinoe, o.a. ia any
i?eaueue, i?aaeoniio?aiiay niaoiie aeieoiaioaoeeae, ia?a/eneyaony
no?ieoaeueiie i?aaiecaoeee caeac/eeii. Iiyaeyaony “aia?aaeecaoeeiiiay
i?eaueue”, i?aaeoniio?aiiay e ?aaeecaoeee iinea iieiiai ieii/aiey ?aaio.

?ani?aaeaeaiea e eniieueciaaiea i?eauee iiae?yaeiie i?aaiecaoeee
eaeeo-eeai nouanoaaiiuo iniaaiiinoae ia eiaao.

Oaia: “Oeiainu oi?aiaee”.

1). Iniaaiiinoe i?aaiecaoeee oeiainia oi?aiaee.

2). Ecaea?aeee ia?auaiey a oi?aiaea.

3). Iai?ioiua n?aaenoaa oi?aiauo i?aaei?eyoee.

4). Aaeiaie aeioiae e i?eaueue a oi?aiaea.

5). Iniaaiiinoe i?aaiecaoeee oeiainia iio?aaeoaeueneie eiiia?aoeee.

Aii?in 1. Iniaaiiinoe i?aaiecaoeee oeiainia oi?aiaee.

Iniaaiiinoue oi?aiaee – caaa?oaiea i?ioeanna i?iecaiaenoaa e
?aaeecaoeee, ii nouanoao – caaa?oaiea oeeeea oiaa?iiai i?iecaiaenoaa
iinea oiai, eae oiaa? iaeaeao iieoiaoaey e ninoieony naeaeea
eoiee-i?iaeaaee.

Aeey ethaie yeiiiieee oa?aeoa?iui yaeyaony oiaa?iiai?io, iauaiu
eioi?iai ii nouanoao io?aaeatho ?ani?aaeaeaiea nicaeaiiiai niaieoiiiai
iauanoaaiiiai i?iaeoeoa, no?oeoo?o iio?aaeaiey; i?ioeannu, i?ienoiaeyuea
a oi?aiaea, iaoneaaeeaatho ninoiyiea aeaiaaeiiai ia?auaiey a no?aia.

A ianoiyuaa a?aiy ?acaaoaeaiiay naoue oi?aiauo i?aaei?eyoee aace?oaony
ia ainoaea?noaaiiie, eiiia?aoeaiie e /anoiie oi?aiaea. Ieiei 50% –
ainoaea?noaaiiua i?aaei?eyoey

25% – /anoiua i?aaei?eyoey

15% – iio?aaeoaeueneay eiiia?aoeey

10% – i?i/ea oi?iu

Ana oi?aiaua i?aaei?eyoey inouanoaeytho naith i?iecaiaenoaaiioth
aeayoaeueiinoue eneeth/eoaeueii naiinoiyoaeueii, ianoo iinoiyiioth
ioaaonoaaiiinoue ca ?acoeueoaou oicyenoaiaaiey, iieo/aaiue oeiainiaue
?acoeueoao, naiinoiyoaeueii ?anii?yaeathony nianoaaiiuie n?aaenoaaie.

Ainoaea?noai aicaeaenoaoao ia yeiiiieeo oi?aiauo i?aaei?eyoee,
eniieuecoy iaeiaiaoth nenoaio e oo?aoiua naieoeee.

Oa?aeoa?ii aeey i?aaei?eyoee oi?aiaee oi, /oi iie iau/ii ninoaaeytho
eiiieaenioth nenoaio, aoiaey a oi eee eiia iauaaeeiaiea (ia oieueei
ainoaea?noaaiiua i?aaei?eyoey). Ia ana i?aaei?eyoey yaeythony
iieiinoueth naiinoiyoaeueiuie th?eaee/aneeie eeoeaie, a eeoue
ianeoaeeaatho naith iio?aaiinoue a iieo/aiee oeiainiaiai ?acoeueoaoa n
iiiiuueth n/aoia aieiaiuo i?aaei?eyoee e no?oeoo?. Naiinoiyoaeueiu
oi?aaeaiey oi?aiaee ainoaea?noaaiiuo i?aaei?eyoee, e?oiiua
niaoeeaeece?iaaiiua iaaaceiu.

Oa?aeoa?ii aeey no?oeoo?iuo aaeeieoe iauaaeeiaiee oi, /oi iie
iaaeaeythony nianoaaiiuie iai?ioiuie n?aaenoaaie ca n/ao onoaaiiai
oiiaea i?aaiecaoeee, ii ia eiatho ?an/aoiiai n/aoa e ieeaeeo ioiioaiee n
aaieaie, e?iia eae ii iiaiaeo eieannaoeee iinooieaoae au?o/ee. Iie
eiatho “n/aoa” a auoanoiyuae i?aaiecaoeee, a ana ?an/aou i?iaiaeyony
/a?ac aaeeinoaaiiue n/ao aeaiiie oi?aiaie i?aaiecaoeee.

Nouanoaaiiay /anoue au?o/ee oi?aiauo i?aaiecaoeee eiaao
iaee/ii-aeaiaaeioth oi?io (nauoa 80%).

Iaiaoiaeeiinoue i?aaiecaoeee no?iai eiio?iey ca eniieiaieai eanniaie
aeenoeeieeiu, ca naiaa?aiaiiie eieannaoeeae au?o/ee io ?aaeecaoeee e aa
i?aaeeueiui eniieueciaaieai, ca niaethaeaieai aeaenoaothueo ii?i e
i?aaee i?aaiecaoeee iaee/ii-aeaiaaeiiai iai?ioa.

I/aiue aunieay ee/iay ioaaonoaaiiinoue ?aaioieeia oi?aiauo i?aaei?eyoee
ca nio?aiiinoue iaoa?eaeueiuo ?ano?nia e eniieueciaaiea aeaiaaeiuo
n?aaenoa.

Oae eae i?aaei?eyoea oi?aiaee iaoiaeeony a noa?a ia?auaiey, oi
oa?aeoa?iay /a?oa oeiainia – caaeneiinoue eo iieacaoaeae io nei?inoe
iai?ioa n?aaenoa (io aeeeoaeueiinoe ?aaeecaoeee oiaa?ia iieoiaoaeth).

Iniiaiua iieacaoaee aeayoaeueiinoe oi?aiauo i?aaei?eyoee.

Iauai oiaa?iiai?ioa a aeaiaaeiii au?aaeaiee.

Aaniethoiay e ioiineoaeueiay aaee/eia ecaea?aeae ia?auaiey.

Aaeiaie aeioiae.

?aioaaaeueiinoue.

Aii?in 2. Ecaea?aeee ia?auaiey a oi?aiaea.

Ecaea?aeee ia?auaiey – i?iecaiaenoaaiiua cao?aou i?aaei?eyoee oi?aiaee.

Ii naiae yeiiiie/aneie cia/eiinoe cao?aou oi?aiauo i?aaei?eyoee iiao
iiae?acaeaeyoueny ia 2 /anoe:

1). Ecaea?aeee, naycaiiua n i?iaeieaeaieai i?ioeanna i?iecaiaenoaa a
noa?a ia?auaiey:

aei?aaioea oiaa?ia, i?aaeeiaeaiiuo e ?aaeecaoeee (n niaeaney
i?iecaiaeeoaey);

oiaeiaea;

anni?oeiaioiue iiaeai?;

o?ainii?oe?iaea oiaa?a;

o?aiaiea e ae?.

2). ?anoiaeu, naycaiiua n i?aa?auaieai oiaa?iie oi?iu i?iaeoeoeee,
i?eiyoie ia ?aaeecaoeeth, a aeaiaaeioth:

ca?aaioiay ieaoa ?aaioieeai n ia/eneaieyie;

aaeieieno?aoeaii-oi?aaeai/aneea ?anoiaeu;

oieaoa i?ioeaioia ca e?aaeeo;

?aeeaia;

anoanoaaiiay oaueue oiaa?ia.

Anee cao?aou a noa?a ia?auaiey oaaee/eaatho oeaio oiaa?a naa?o
onoaiiaeaiiie, oi aoi?ay a?oiia ecaea?aeae iiaeeaaeeo eiiiainaoeee ca
n/ao niioaaonoaothueo neeaeie n oeaiu aeey oi?aiauo i?aaiecaoeee,
eioi?ua oeacuaathony a aeiaiai?a.

Ecaea?aeee ia?auaiey, eae iaeei ec aeaaiuo iieacaoaeae aeayoaeueiinoe,
o/eouaathony e ieaie?othony a aaniethoiii e ioiineoaeueiii au?aaeaiee.

Ioiineoaeueiua iieacaoaee oa?aeoa?ecotho “oeaio oi?aiaee” a i?ioeaioao e
iauaio oiaa?iiai?ioa.

Ecaea?aeee ia?auaiey:

?anoiaeu ia ia?aaiceo oiaa?a;

ia iieaoo o?oaea;

ia a?aiaeo e niaea?aeaiea iiiauaiey;

aii?oecaoeey, ia/eneaiiay ia InO oi?aiaee;

?anoiaeu ii o?aiaieth, ia?a?aaioea e oiaeiaea oiaa?a;

?anoiaeu ii aeiaaaeaieth oiaa?a n oeo/oaieai ea/anoaaiiuo naienoa e
aiaoiaai aeaea oiaa?a;

io/eneaiey ia nioeeaeueiia no?aoiaaiea;

?anoiaeu ia oi?aiaoth ?aeeaio;

iioa?e a i?aaeaeao onoaiiaeaiiuo ii?i;

ae?oaea.

Iniiaiua ia?ii?eyoey ii nieaeaieth oaeaeueiiai aana ecaea?aeae a iauaia
oiaa?iiai?ioa aoaeoo niinianoaiaaoue oeo/oaieth oeiainiaiai ?acoeueoaoa.

Aeey oeo/oaiey oeiainiaiai ?acoeueoaoa iaiaoiaeeii:

Oaaee/aiea oiaa?iiai?ioa, iauaiia oi?aiaee;

Nie?auaiea a?aiaie oiaa?iiai ia?auaiey;

Iiauoaiea ea/anoaa oiaa?a e ?anoe?aiea anni?oeiaioa ?aaeecoaiuo
oiaa?ia.

3. Iai?ioiua n?aaenoaa oi?aiauo i?aaei?eyoee

I/aiue aeoeaii a oi?ie?iaaiee iai?ioiuo n?aaenoa o/anoaotho caaiiua
n?aaenoaa (aaieianeea e eiiia?/aneea e?aaeeou).

Iniaaiiinoe iai?ioiuo n?aaenoa a oi?aiaea:

1. ?aciauaiea iai?ioiuo n?aaenoa – iaeaieueoee oaeaeueiue aan a
no?oeoo?a iai?ioiuo n?aaenoa i?eoiaeeony ia:

oiaa?iua caianu (a yoie oi?ia iai?ioiua n?aaenoaa ninoaaeytho 90 % io
anao iai?ioiuo aeoeaia);

aeaiaaeiua n?aaenoaa – 5 %;

n?aaenoaa a ?an/aoao.

2. Iniaaiiinoe ieaie?iaaiey iai?ioiuo n?aaenoa (ii?ie?oaiua e
iaii?ie?oaiua):

Ii?ie?oaiua:

oiaa?iua caianu a ninoaaa ii?ie?oaiuo n?aaenoa;

aeaiaaeiua n?aaenoaa a eannao e iooe;

?anoiaeu aoaeoueo ia?eiaeia;

caianu oa?u (ioaeaeueii caianu ii?iaeiae oa?u e oa?u n oiaa?ii).
Caeiaiaay noieiinoue oa?u iiiaie?aoii i?aauoaao aa ?aaeueioth
noieiinoue;

caianu oiieeaa, nu?uey e iaoa?eaeia aeey oicyenoaaiiuo ioaeae.

Anee ?a/ue eaeao i ii?ie?oaiuo iai?ioiuo n?aaenoaao ia i?aaei?eyoeyo
iauaieoa – caianu nu?uey e oiaa?ia aeey i?iecaiaenoaa i?iaeoeoia
ieoaiey.

Iaii?ie?oaiua:

aeaiaaeiua n?aaenoaa ia n/aoao a aaieao;

n/aoa aeaaeoi?ia (n?aaenoaa a ?an/aoao).

Iuiaaeaenoaothuea eino?oeoeee ia i?aaeienuaatho iaycaoaeueii
ii?ie?iaaoue iai?ioiua n?aaenoaa ii ii?ie?oaiui noaoueyi.

Iaoiaeu ii?ie?iaaiey:

2 niaoeeoe/aneea noaouee oi?aiauo i?aaei?eyoee:

1. Oiaa?iua caianu;

2. Aeaiaaeiua n?aaenoaa a eannao e a iooe.

Ii?ia caiana onoaiaaeeaaaony a aeiyo e o/eouaaao a oiaa?iuo caianao
a?aiy i?aauaaiey a neaaeothueo ninoiyieyo:

a?aiy i?aauaaiey oiaa?ia a oi?aiaii caea aeey iaania/aiey ?aaoey?iie
i?iaeaaee, iieaca;

a?aiy aei i/a?aaeiiai iinooieaiey ia?oee;

iiea/aiiua oiaa?u a iooe – en/eneyaony n?aaeiyy aaee/eia i?aauaaiey
oiaa?a a iooe;

a?aiy ia ?aca?oceo, i?eaieo, neeaaee?iaaiea, aoiaeiie eiio?ieue e
aiaeec;

no?aoiaie eee aa?aioeeiue caian;

Neiaeea ana yoe naaaeaiey i i?aauaaiee a caianao iu iieo/aai ii?io.

Ii?iaoea ii oiaa?iui caianai = iaeiiaeiaaiue iai?io ( ii?ia.

Aeaiaaeiua n?aaenoaa a iooe e a eannao:

Aaee/eia ii?iu caaeneo io /anoiou eieannaoeee. A e?oiiuo i?aaei?eyoeyo –
ianeieueei ?ac a aeaiue, a iaeeeo – 1-2 ?aca a aeaiue. Ii?ia caiana
eieaaeaony io 0.1 aei 0.3 (0.5) aeiy a caaeneiinoe io ?acia?a
i?aaei?eyoey.

I = 0.1 (eieannaoeey 5 ?ac a aeaiue).

Anee eieannaoeey inouanoaeyaony naaiaeiy, oi ia n/ao n?aaenoaa iinooiyo
caao?a:

Ii?iaoea = ii?ia ( iaeiiaeiaaiue iai?io.

4. Aaeiaie aeioiae e i?eaueue a oi?aiaea

Aaeiaie aeioiae i?aaei?eyoee oi?aiaee – any ianna iieo/aiiiai aeioiaea
io ?aaeecaoeee e ae?oaie aeayoaeueiinoe.

Iniiaiay ianna aaeiaiai aeioiaea – ?acieoea iaaeaeo ?icie/iie oeaiie
iai?ioa (ii oeaia ?aaeecaoeee) e oeaiie i?eia?aoaiey oiaa?a.

A nia?aiaiiuo oneiaeyo i?aaei?eyoey oi?aiaee naiinoiyoaeueii
onoaiaaeeaatho oi?aiaua neeaeee (iaaeaaaee) e aiiaua oeaiu ?aaeecaoeee.

Iaoiaeu ii?aaeaeaiey aaeiaiai aeioiaea

2 iniiaiuo:

2. Aiaeeoe/aneee.

Aai nooue – aiaeec neiaeeaoaainy aeioiaea e oaeoi?ia, aai ii?aaeaeeaoaai
a io/aoiii ia?eiaea: eciaiaiey eiiuthieoo?u, eciaiaiea no?oeoo?u
oiaa?iiai?ioa a i?aaeoanoaothuai ia?eiaea.

1. Iaoiae i?yiiai n/aoa.

?an/ao aaaeaony ii ioaeaeueiui oiaa?iui a?oiiai, a oaeaea n o/aoii
iaaeaaaie e oeaia, neeaeie ii oiaa?iui a?oiiai.

Aia?aaeecaoeeiiiua aeioiaeu:

oo?aou ca iaaeiiinoaaeo e ia?ooaiea ea/anoaa oiaa?ia;

aeioiaeu io aeieaaiai o/anoey;

noiiu iinooiathuea a /anoe/iia aiciauaiea oua?aa;

iaonoieee, a ?acia?a 1 % io noieiinoe, anee ?a/ue eaeao i aauao,
naeaiiuo a eiienneiiiue iaaacei i?e aica?aoa eo naeathuei;

noiiu, iinooieaoea io ?aiaa nienaiiuo aeieaia.

Aia?aaeecaoeeiiiua ?anoiaeu:

noiiu iioa?ue ii oa?a;

iioa?e io noeoeeiuo aaaenoaee;

oo?aou, iaie, iaonoieee oiea/aiiua.

I?eaueue = aaeiaie aeioiae – aia?aaeecaoeeiiiue ?acoeueoao – ecaea?aeee
ia?auaiey.

Iniaaiiinoae a eniieueciaaiee i?eauee iao.

Oa?aeoa?iui yaeyaony naciiiue oa?aeoa? ?aaeecaoeee iiiaeo oiaa?ia. Anee
iie ia ?aaeeciaaiu aia?aiy, oi ii iei aeaaony neeaeea.

I?aaei?eyoey oi?aiaee aeaeatho io/eneaiey a oiiae ?aaoee?iaaiey oeai
(iie?uoea iioa?ue io o?ainii?oe?iaee). Oi?ie?oaony naiinoiyoaeueii
eaaeaeui i?aaei?eyoeai ec /enoie i?eauee.

Ioeaiea yooaeoeaiinoe i?aaei?eyoee oi?aiaee:

?aioaaaeueiinoue = i?eaueue/ ecaea?aeee ia?auaiey.

Anee oeaiu ?aaoee?othony ainoaea?noaii, oi iai?io ?aaai noiia oi?aiauo
neeaeie, iieo/aiiuo a ?acoeueoaoa ?aaeecaoeee aeaiiiai oiaa?a.

5. Iniaaiiinoe i?aaiecaoeee oeiainia iio?aaeoaeueneie eiiia?aoeee

Iio?aaeoaeueneay eiiia?aoeey eae oi?ia ?aaeecaoeee oi?aiauo oneoa a ?O
neiaeeeanue n 19 aaea e i?aaenoaaeyao niaie iauanoaa iio?aaeaiey,
nicaeaaaaiua a oeaeyo acaeiiiiiiue ii i?eia?aoaieth e ?aaeecaoeee
oiaa?a.

Iio?aaeoaeueneay eiiia?aoeey caieiaaony:

caaioiaeoaeueiie;

oi?aiaie;

iin?aaeie/aneie;

i?iecaiaenoaaiiie aeayoaeueiinoueth.

Iio?aaeoaeueneea iauanoaa yaeythony th?eaee/aneeie eeoeaie.

Iio?aaeoaeueneia iauanoai – nithc iaeueeia, oi anoue nianoaaiiinoue
oaeiai iauanoaa oi?ie?oaony ca n/ao aciinia iaeueeia, a a aeaeueiaeoai
ca n/ao aeioiaeia, iieo/aiiuo io nianoaaiiie aeayoaeueiinoe.

*eai iio?aaeoaeueneiai iauanoaa eiaao i?aai ia iieo/aiea i?eauee
niioaaonoaaiii naiaio aeeaaeo.

OAIA: OEIAINU AEEEEUII-EIIIOIAEUeIIAI OICssENOAA

Iniaaiiinoe i?aaiecaoeee n?aaenoa aeeeeuii-eiiioiaeueiiai oicyenoaa.

Ieaie?iaaiea aeioiaeia e ?anoiaeia aeeeeuiiai oicyenoaa.

Iniiaiua oiiaeu e iai?ioiua n?aaenoaa aeeeeuiiai oicyenoaa.

1. Iniaaiiinoe i?aaiecaoeee n?aaenoa aeeeeuii-eiiioiaeueiiai oicyenoaa.

AEeeeuiia oicyenoai – naiinoiyoaeueiay io?aneue. Caeanue
neiioeaio?e?iaaia cia/eoaeueiay /anoue iniiaiuo oiiaeia no?aiu, /anoiie
nianoaaiiinoe.

AEeeeuiue oiiae (oicyenoai) ninoieo ec:

ai?iaeneiai aeeeeuiiai oiiaea

iaiauanoaeaiiuo aeeeeuiuo oiiaeia a aeaea aea/iuo iinaeeia

aeeeeuiue oiiae, i?eiaaeeaaeauee i?iecaiaenoaaiiui
aaeeieoeai(i?aaei?eyoeyi, i?aaiecaoeeyi,…)

AEeeeuiia oicyenoai eiaao naith eio?ano?oeoo?o – naiinoiyoaeueiua
i?aaiecaoeee e i?aaei?eyoey: ?aiiioii-no?ieoaeueiua o/?aaeaeaiey,
yenieoaoaoeeiiiua o/?aaeaeaiey, aee?aeoeee; o?ainii?oiua i?aaiecaoeee, –
o.a. i?aaiecaoeee, eioi?ua iaania/eaatho ii?iaeueioth yenieoaoaoeeth
aeeeeuiiai oiiaea.

Iniaaiiinoe i?aaiecaoeee oeiainia aeeeeuiiai oicyenoaa:

ioiioaiey iaaeaeo yenieoaoe?othuei aeeeeuiua oiiaeu e nianoaaiieeii
neeaaeuaathony , eae i?aaeei, a aeaea a?aiaeu eee iaeia

aeeeeuiia oicyenoai inouanoaeyao naith aeayoaeueiinoue ia iniiaa
naiiieoiaaiinoe

iao aiciiaeiinoe ca n/ao nianoaaiiuo enoi/ieeia inouanoaeyoue iiaia
no?ieoaeuenoai, iiyoiio iii inouanoaeyaony ca n/ao athaeaeaoia
niioaaonoaothueo oa??eoi?eaeueiuo aaeeieoe e o. i.

iniiauaaynue ia naiiieoiaaiinoe, ia iaania/eaaaony ?acaeoea oicyenoaa ca
n/ao naiioeiaine?iaaiey (ia oieueei ainiieiaiea aeeeeuiiai oiiaea, ii e
eaieoaeueiue ?aiiio, ionoonoaea eioi?iai i?eaiaeeo e iioa?a aeeeeuiiai
oiiaea; ia ia/eneyaony aii?oecaoeey ia ?aiiaaoeeth)

ana aeaiaaeiua n?aaenoaa, iinooiathuea ca iaei aeeeuey, cae?aieythony ca
aeeeeuiui oicyenoaii, eiatho no?iai oeaeaaia iacia/aiea – yenieoaoaoeey,
niaea?aeaiea, aeaaiono?ienoai aeeeeuiiai oiiaea

aeeeeuiia oicyenoai inaiaiaeaeaii io aciinia, ieaoaaeae a athaeaeao (any
a?aiaeiay ieaoa inoaaony a ?anii?yaeaiee oicyenoaa)

Ca eaaeaeui oicyenoaii cae?aieaia ii?aaeaeaiiay oa??eoi?ey, aeeeeuiue
oiiae e ana aeioiaeu io ieo inoathony a ?anii?yaeaiee aeeeeuiiai
oicyenoaa.

2. Ieaie?iaaiea aeioiaeia e ?anoiaeia aeeeeuiiai oicyenoaa.

Niaoa cao?ao:

?anoiaeu ii niaea?aeaieth aeeeeuii-eiiioiaeueiiai oicyenoaa

auaic, oie/oiaeaiea ioni?a

oai?ea niaaa

aeaaiono?ienoai e icaeaiaiea aeai?ia e oa??eoi?ee

inaauaiea

e ae?.

?anoiaeu ii niaea?aeaieth ianeoaeeaathuaai ia?niiaea

C/I neoaea (neana?e, yeaeo?eee, aeai?ieee, …)

niaoeiaeaaeaea

i?eia?aoaiea eiaaioa?y, eino?oiaioa

iaania/aiea io?aiu e oaoieee aaciianiinoe

aaeieieno?aoeaii-oi?aaeai/aneea ?anoiaeu

C/I oi?aaeai/aneiai ia?niiaea e ia/eneaiey ia iaa

C/I i?eaea/aiiuo eeoe (eiiennee, …)

iaycaoaeueiua ieaoaaee e io/eneaiey (iia?aoeeiiiua ?anoiaeu)

?anoiaeu ii iiaeaioiaea eaae?ia

niaea?aeaiea auoanoiyueo i?aaiecaoeee, anee oaeiaua anoue

niaea?aeaiea oeaio?aeeciaaiiie aooaaeoa?ee

eiienneiiiua aaieai ca ?an/aoii-eanniaua, ?an/aoii-ieaoaaeiua iia?aoeee
ii nai?o n?aaenoa ca iaei e a?aiaeo iiiauaiee

i?i/ea ?anoiaeu

?anoiaeu, naycaiiua n eiiioiaeueiuie oneoaaie

aiaeiniaaaeaiea

eaiaeecaoeey

ioiieaiea

(Aceiathony naa?o onoaiiaeaiiie ieaou ca i?iaeeaaiea, ia aeeth/athony a
niaoo ?anoiaeia ii niaea?aeaieth aeeeeuii-eiiioiaeueiiai oicyenoaa e
iiaaoathony ca n/ao i?yiuo ieaoaaeae).

?anoiaeu ii oaeouaio ?aiiioo aeeeeuiiai oiiaea.

Ii?aaeaeythony iauei iauaiii ?aaio ii ieaio e oa?eoeeaoeeae ioaeaeueiuo
?aaio.

Aeioiaeu:

Eaa?oieaoa – caaeneo io oaeoi?ia, iaoneaaeeaathueo eaoaai?eth aeeeuey:

aeaaiono?ienoai

ea/anoai aeeeuey

yoaaeiinoue

oa??eoi?eaeueiia ?aniieiaeaiea

iaania/aiiinoue eiiioiaeueiuie oneoaaie

A?aiaeiay ieaoa – aceiaaony ca a?aiaeo iaaeeeuo iiiauaiee.
Ieaoaeueueeaie aunooiatho, eae i?aaeei, oi?aiaua, niaaaeai/anei-nauoiaua
e o. i. i?aaei?eyoey. Caaeneo io eaoaai?ee ianaeaiiiai ioieoa

Niaoeeaeueiua nai?u. I?aaeiieaaatho aeiiieieoaeueioth ieaoo ca eaaeaeue
iao? ieiuaaee e iie?uoea ?anoiaeia ii eiiioiaeueiui oneoaai

Noiiu, iieo/aiiua io eiiioiaeueiuo i?aaei?eyoee ia aiciauaiea ?anoiaeia
ii ianeoaeeaaieth aioo?eaeiiiauo naoae

Oeaeaaua nai?u ca eiiioiaeueiua oneoae (aiaea, aioaiia)

I?i/ea enoi/ieee

iaie ca i?in?i/eo ieaoaaea

a?aiaeiay ieaoa ca aeeeua iiiauaiey

ooeeecaoeey aoi?e/iiai nu?uey

?aaeecaoeey i?i/aai eiouanoaa

Iinea oeaca ?aoaii niyoue n aeioaoeee aeeeeuii-eiiioiaeueiia oicyenoai.
Iiyoaiii iaiaoiaeeii iaania/eoue ia?aaiae ia iieioth naiiieoiaaiinoue e
naiioeiaine?iaaiea e 1998a. A 1996a. -40-60%, 1997 – 60-80%.

Ii: Nae/an ?aoi?ia i?aaeiieaaaao onoaiiaeaiea niioaaonoaothuae aeiieaou
ec athaeaeaoa a % e niaieoiiiio aeioiaeo naiuee, eee ieaoa ca
eiiioiaeueiua oneoae e iaai aeeeuey aoaeao iieiinoueth eiaeeoueny ia
aeeeeuii-eiiioiaeueiia oicyenoai (?a/ue eaeao i iaeneiaeueii aeiionoeiuo
?acia?ao eaa?oieaou a niaieoiiii athaeaeaoa naiuee).

Aii?in ? 3. Iniiaiua oiiaeu e iai?ioiua n?aaenoaa AEO .

Iai?ioiua n?aaenoaa i?ecaaiu iaania/eaaoue oaeouoth aeayoaeueiinoue
AEEO.

Ioee/eoaeueiua /a?ou:

1) No?oeoo?a iniiaiuo oiiaeia ( nauoa 90 % i?eoiaeeony ia aeeeua caeaiey
, aeiia )

2) A iauai iauaia iai?iecaiaenoaaiiuo iniiaiuo oiiaeia aieaa 1/2
i?eoiaeeony ia iniiaiua oiiaeu AEO.

3) Oa?aeoa?iie iniaaiiinoueth oi?ie?iaaiey iniiaiuo oiiaeia yaeyaony oi
, /oi , ia ia/eneyy aii?oecaoeeth ia ?aiiaaoeeth , iu aeieaeiu iinoiyiii
caaioeoueny i ninoiyiee e iiaeaea?aeeaaoue iniiaiua oiiaeu.
Neaaeiaaoaeueii , aeieaeiu nouanoaiaaoue iniaua enoi/ieee ia ?anoe?aiea
iniiaiuo oiiaeia ( oeiaine?iaaiea eaieoaeueiuo aeiaeaiee ) :

n?aaenoaa athaeaeaoia ( enoi?e/anee o ian oae neiaeeeinue )

nianoaaiiua n?aaenoaa i?aaei?eyoee e i?aaiecaoeee , eniieuecothueany
ia oeiaine?iaaiea aicaaaeaiey caeaiee ;

n?aaenoaa a?aaeaeai , eioi?ua aaaeoo aeeeeuiia no?ieoaeuenoai e
i?eia?aoatho a aeaeueiaeoai aeeeuea a ee/ioth nianoaaiiinoue ( yoi
eanaaony ai?iaeneiai aeeeuey , a naeueneeo ?aeiiao , eae i?aaeei ,
no?ieoaeuenoai aaaeaony n o/anoeai n?aaenoa a?aaeaeai – 80 % a?aaeaeai
eiaao aeeeuea, aicaaaeaiiia nianoaaiiuie neeaie ) .

4) Nin?aaeioi/aiea oeiainiauo n?aaenoa , iaiaoiaeeiuo aeey ?aiiioa
iniiaiuo oiiaeia (oaeouee e eaieoaeueiue ?aiiio ) :

a?aiaeiay ieaoa ;

i?aauoaiea aeioiaeia AEEO iaae yenieoaoaoeeiiiuie ?anoiaeaie ( ia any
noiia i?aauoaiey iai?aaeyaony ia ?aiiio caeaiee – eniieuecoaony ia
oeiaine?iaaiea i?e?inoa ii?iaoeaa nianoaaiiuo iai?ioiuo n?aaenoa .

I?aaiecaoeey iai?ioiuo n?aaenoa

I?aaiecaoeey iai?ioiuo n?aaenoa ia/eiaaony n ?acaeaeaiey iai?ioiuo
n?aaenoa ia :

1) ii?ie?oaiua :

?an/aou n eaa?oe?inuaiueeaie ;

iaoa?eaeu aeey oaeouaai ?aiiioa e yenieoaoaoeee ;

IAI ;

?anoiaeu aoaeoueo ia?eiaeia .

2) iaii?ie?oaiua :

aeaiaaeiua n?aaenoaa a eanna , ia ?/n , ia oaeouai n/aoa e o. ae.

aeaaeoi?u ( n?aaenoaa a ?an/aoao ) – eaa?oe?inuaiueee , a?aiaeaoi?u ,
ioione yia?aee ia noi?iio e o. ae.

A enoi/ieeao oeiaine?iaaiey iio?aaiinoe a iai?ioiuo n?aaenoaao ie/aai
iniaaiiiai iao:

a) nianoaaiiua n?aaenoaa ;

a) onoie/eaua ianneau ( eiiaaea i?e?aaiaiiua e ii?ie?oaiui IN ) ;

a) aaieianeea nnoaeu ;

a) anneaiiaaiey ec athaeaeaoa ( niaoeeoeea yoie noa?u oicyenoaiaaiey ) .

A iaii?ie?oaiuo IN /eneyony :

aaainu ii a?aiaeiie ieaoa ;

aaainu io eaa?oe?inuaiueeia , eioi?ua i?iiea/eaatho noieiinoue aeeeuey
aia?aae ( ca ianeieueei ianyoeaa ) .

Ii?ia a aeiyo ii noaouea “ eaa?ieaoa “ ?aaiyaony 40 aeiyi. Oiiiaeaai ia
n?aaeiee ?acia? ( iaeiiaeiaaiue ) ( ?acia? noaouee a aeaiaaeiii ?acia?a
.

( oa?eo ca 1 aiae ca 1 ea. i oiiiaeaai ia ieiuaaeue . aeaeei ia 360
aeiae e oiiiaeaai ia 40 aeiae ) .

?anoiaeiua iaoa?eaeu ii yenieoaoaoeee aeeeiai oiiaea

Iie aeaeyony ia 2 a?oiiu :

Ii eioi?ui nouanoaotho ii?iu

?aiiioiue oiiae onoaiaaeeaaaony ia 100 eee 1000 eaa?oe? :

– ii aiaeicaai?iie aiia?aoo?a , ii eaeie – eeai ae?oaie aiia?aoo?a ;

– ii … oicyenoao – caian iai?oaeiaaiey ;

– ?aiiio e?iaee , eiouanoaa ia oaoie/aneeo yoaaeao ( ii?ia – ia 1000
ea. i e?iaee ) : aeooi, e?anea e o.ae.

Ieeaeeo onoaiiaeaiiuo ii?i ia nouanoaoao

?an/ao i?iecaiaeeony oi?iuaiiui iaoiaeii , enoiaey ec oaeoe/aneeo
inoaoeia ?anoiaeoaiuo iaoa?eaeia a i?ioeii ia?eiaea e aeaenoaeoaeueiiai
oaeoe/aneiai ?anoiaea ca oi aea a?aiy .

Eiaaea eniieuecoaony oi?iuaiiue iaoiae aaiaeyony iii?aai/iua
eiyooeoeeaiou aeey ii?aaeaeaiey iioeiaeueiuo ?acia?ia caiana (
iaaeinoaoie , oae eae ii?io iiaeai caauneoue ) .

Inoaoee ia + ?anoiaeu a oa/aiea-Nienaiea cao?ao ia

ia/aei aiaeaaiaea naaanoieiinoue

Oeiainiaia ieaie?iaaiea

?ac?aaaouaaaony oae iacuaaaiue oeiainiai-oicyenoaaiiue ieai. Iniiaa anae
aeayoaeueiinoe – niaoa ?anoiaeia ii yenieoaoaoeee e ii oaeouae
aeayoaeueiinoe .

Ieai ninoieo ec 2 ?acaeaeia :

iinooieaiea n?aaenoa ;

iai?aaeaiea ?anoiaeiaaiey n?aaenoa .

Yoe ieaiu aoiaeyo a ninoaa aaeainia ai?iaeia, ?aaeiiia, athaeaeaoia (
aeey oiai , /oiau ca n/ao athaeaeaoia iie?uaaoue ?ac?ua iaaeaeo
iinooieaieyie e ?anoiaeiaaieai ) .

Oaia : “ Oeiainu eiiioiaeueiiai oicyenoaa “

1. Iniaaiiinoe i?aaiecaoeee oeiainia EO .

2. Ieaie?iaaiea yenieoaoaoeeiiiuo cao?ao e au?o/ee io ?aaeecaoeee.

3. Ieaie?iaaiea e eniieueciaaiea i?eauee eiiioiaeueiuo i?aaei?eyoee.

4. Iai?ioiua n?aaenoaa e iniiaiua oiiaeu eiiioiaeueiuo i?aaei?eyoee .

5. Oeiainiaia ieaie?iaaiea a EO.

6. Iniaaiiinoe i?aaiecaoeee oeiainia aei?iaeiiai o?ainii?oa.

Aii?in ? 1 .

EO – yoi oi , /oi iio?aaeyaony a oeaeii . E yoie n?aaea ioiinyony :

1) i?aaei?eyoey eiiioiaeueiiai ianeoaeeaaiey ( aaie, i?a/a/iua,
oei/enoee, ia?eeiaoa?neea, ?aiiio iaoae . ainoeie/iia oicyenoai )

2) aioo?eai?iaeneie yeaeo?e/aneee o?ainii?o ( o?ieeaeaonu, o?aiaae,
iao?i )

3) naieoa?ii – oaoie/aneea i?aaei?eyoey ( naii/enoea, aiaeiniaaaeaiea,
eaiaeecaoeey)

4) i?aaei?eyoey aiaoiaai?iaeneiai aeaaiono?ienoaa ( icaeaiaiea ,
aei?iaeii – iinoiaia oicyenoai , ai?iaeneia inaauaiea )

Naiaia?acea oeiainia aeeeooaony iniaaiiinoyie aeayoaeueiinoe . Iiaeii
auaeaeeoue 2 a?oiiu i?aaei?eyoee EO :

Aaciooiaeiua . E iei ioiinyony :

– icaeaiaiea ;

– inaauaiea ;

– aiaoiaa aeaaiono?ienoai e ae?.

O ieo iao au?o/ee io ?aaeecaoeee , iaoiaeyony ia niaoa ianoiiai
athaeaeaoa – cao?aou aiciauathony ca aai n/ao .

Iaania/eaatho iieo/aiea aeioiaea . Ieaie?otho au?o/eo , i?eaueue. Aeey
ieo iniaaiiinoueth i?aaiecaoeee oeiainia yaeyaony oi , /oi iiiaio
i?iecaiaenoaa niaiaaeaao n iiiaioii ?aaeecaoeee . Ionoonoaotho oaeea
iiceoeee eae :

– iacaaa?oaiiia i?iecaiaenoai ;

– aioiaay i?iaeoeoeey ;

– o?aaoaony aeiiieieoaeueiia a?aiy aeey inouanoaeaiey ?an/aoia;

– i/aiue /anoi i?iyaeyaony caaeneiinoue io naciiiiai oa?aeoa?a , ?eoia
ai?iaeneie aeecie ( iaa?ocea ia o?ainii?o ?acee/iay a oa/aiea 5 ?aai/eo
aeiae e 2 auoiaeiuo ) ;

– cia/eoaeueiay noaouey , o?aaothuay ioaea/aiey iai?ioiuo n?aaenoa EO –
“ aeaaeoi?u “ . Iauyniyaony oai, /oi aeaaeoi?u ( aaiiaiou ) ii
ioiioaieth e EO aicieeatho , oae eae iu iieo/aai oneoae nia/aea . a
iioii ieaoei – i?aaei?eyoey eiiioi. yia?aaoeee : YN .

Aii?in 2. Ieaie?iaaiea yenieoaoaoeeiiiuo cao?ao e au?o/ee io
?aaeecaoeee.

Ia ana i?aaiecaoeee eiiioiaeueiiai oicyenoaa yaeythony aeioiaeiuie
i?aaei?eyoeyie, /anoue iaoiaeeony ia athaeaeaoa e oeiaine?oaony ii
niaoa.

I?aaei?eyoey eiiioiaeueiiai oicyenoaa iiae?acaeaeytho naie cao?aou ia
i?yiua e iaeeaaeiua ?anoiaeu. No?oeoo?a cao?ao ii aeaeai aeayoaeueiinoe
eiiioiaeueiiai oicyenoaa ieacuaaaony iaiaeeiaeiaie, oae eae i?aaei?eyoey
?aoatho i/aiue ?aciua caaea/e.

Ii i?aaei?eyoeyi yia?ai- e aiaeiniaaaeaiey 60% cao?ao ninoaaeytho
noaouee:

cao?aou ia aii?oecaoeeth;

cao?aou ia yeaeo?iyia?aeth.

Ii i?aaei?eyoeyi o?ainii?oiiai ianeoaeeaaiey 75% cao?ao ninoaaeytho
noaouee:

cao?aou ia yeaeo?iyia?aeth;

cao?aou ia iiaeaeaeiie ninoaa.

Oaeaea aieueooth aeieth eiaao noaouey “ca?aaioiay ieaoa”.

Iniaaiiinoue – iaeii?iaeiinoue oa?aeoa?a i?iaeoeoeee/oneoa,
i?aaeinoaaeyaiuo i?aaei?eyoeyie eiiioiaeueiiai oicyenoaa.

Iai?eia?: i?aaei?eyoey o?ainii?oiiai ianeoaeeaaiey aeaeaeai/aneea
oneoae;

i?aaei?eyoey aiaeiniaaaeaiey – iiaea/a iio?aaeoaeth aiaeu.

E caeanue i?iyaeyaony iniaaiiinoue ieaie?iaaiey cao?ao a eiiioiaeueiii
oicyenoaa – yenieoaoaoeeiiiua ?anoiaeu ieaie?othony a ?an/aoa ia iauai
eee aaeeieoeo i?aaeinoaaeyaiie oneoae (oa?eo ca 1i2 aiaeu, 1eAo//an).

Oaaee/aiea iauaiia oneoa – aeaaiay caaea/a eiiioiaeueiiai oicyenoaa (i?e
yoii nie?auathony oneiaii-iinoiyiiua cao?aou).

I?iaeaia – oaoie/aneia ninoiyiea naoae yia?ainiaaaeaiey,
aiaeiniaaaeaiey, eaiaeecaoeee, oaeaoiiiuo naoae e o.ae.

Iioa?e a naoyo eaoano?ioe/aneea. Aeey eo ?an/aoa e nieaeaiey
iaiaoiaeeii:

i?e ?an/aoa eniieuecoaony eiyooeoeeaio iieaciiai eniieueciaaiey (a ?O ii
i/aiue ieceee);

aeey nieaeaiey iioa?ue iaiaoiaeeii ?aoeeiiaeueiia eniieueciaaiea
oiieeaa, ae?oaeo ?ano?nia;

nie?auaiea aiaieaiiauo i?inoiaa o?ainii?oiuo n?aaenoa;

iiauoaiea eiyooeoeeaioa oaoie/aneie aioiaiinoe iiaeaeaeiiai ninoaaa;

niaa?oainoaiaaiea nenoaiu ?an/aoia iaaeaeo i?iecaiaeeoaeyie e
iio?aaeoaeyie.

Au?o/ea io ?aaeecaoeee i?enoonoaoao oieueei o aeioiaeiuo i?aaei?eyoee,
oae eae athaeaeaoiua i?aaei?eyoey eiatho niaoo.

Ieaie?iaaiea au?o/ee inouanoaeyaony enoiaey ec aeaenoaothueo oa?eoia ia
niioaaonoaothuea oneoae.

Onoaiiaeaiea oa?eoia – i?a?iaaoeaa ianoiuo i?aaiia aeanoe.

Oeaia oneoae onoaiaaeeaaaony a caaeneiinoe io eaoaai?ee iio?aaeoaeae,
oeaeaaiai iacia/aiey e eiiaaea io ea/anoaa oneoae.

Ana oa?eou iiaeii iiae?acaeaeeoue ia 4 iniiaiua a?oiiu:

1). Ii ai?iaeneiio o?ainii?oo – oa?eou onoaiaaeeaathony aaeeiuie a
i?aaeaeao aaia?aoe/aneie iaicia/aiiinoe ai?iaea (aaeieieno?aoeaiie
a?aieoeu);

2). Oa?eou aeey naioaoie/aneeo i?aaei?eyoee (eaiaeecaoeeiiiay naoue,
noiee e o.ae.) – aeeooa?aioee?iaaiu ii iio?aaeoaeyi oneoa.

3). Aeey i?aaei?eyoee, i?iecaiaeyueo yeaeo?iyia?aeth – oa?eou
aeeooa?aioee?iaaiu a caaeneiinoe io iio?aaeoaeae e oeaeaaiai iacia/aiey
eniieueciaaiey yeaeo?iyia?aee.

4). I?aaei?eyoey, ianeoaeeaathuea ianaeaiea – oa?eou onoaiaaeeaathony a
caaeneiinoe io ea/anoaa i?aaeinoaaeyaiuo oneoa (aaie, i?a/a/iua,
ia?eeiaoa?neea).

Ieaie?iaaiea au?o/ee io ?aaeecaoeee i?e aeaenoaothueo oa?eoao
aeinoaoi/ii i?inoi:

Iauai oneoa a iaoo?a*oa?eo=Ieaie?oaiay au?o/ea

Aii?in 3. Ieaie?iaaiea e eniieueciaaiea i?eauee i?aaei?eyoee
eiiioiaeueiiai oicyenoaa.

I?eaueue i?aaei?eyoee eiiioiaeueiiai oicyenoaa, inouanoaeythueo naith
aeayoaeueiinoue e iieo/athueo aeioiaeu, neeaaeuaaaony ec:

i?eauee ii iniiaiie aeayoaeueiinoe;

i?eauee io ?aaeecaoeee iniiaiuo oiiaeia;

i?eauee io aia?aaeecaoeeiiiuo iia?aoeee.

I?e ?an/aoa i?eauee io aia?aaeecaoeeiiiuo iia?aoeee eiaaony niaoeeoeea
aeioiaeii- ?anoiaeiuo noaoae.

Ii aeioiaeiui noaoueyi iniaie niaoeeoeee iao.

Cao?aou:

cao?aou ii aiioee?iaaiiui caeacai;

cao?aou, naycaiiua n niaea?aeaieai caeiina?ae?iaaiiuo i?aaei?eyoee,
iiuiinoae eiiioiaeueiiai oicyenoaa;

noaeaaiua ecaea?aeee e a?aeo?aaeiua ?anoiaeu – oa?eou ia oneoae ia
niaeaniauaathony iaaeaeo i?aaei?eyoeai-iio?aaeoaeai e i?iecaiaeeoaeai,
iiyoiio caeanue aiciiaeiu ?aciiaeaney;

oauoee io nienaiey aeaaeoi?neie caaeieaeaiiinoe.

*oi eanaaony ?ani?aaeaeaiey e eniieueciaaiey i?eauee, oi aai ii?yaeie
aeinoaoi/ii iauee. Ii anoue aeaa iniaaiiinoe:

1). I?aaei?eyoey eiiioiaeueiiai oicyenoaa inaiaiaeaeaiu io iaeiaa ia
eiouanoai.

2). I?aaei?eyoey ai?iaeneiai o?ainii?oa (eo oneoae) ia iaeaaathony IAeN
(e?iia oaene).

Aii?in 4. Iniiaiua oiiaeu e iai?ioiua n?aaenoaa i?aaei?eyoee
eiiioiaeueiiai oicyenoaa.

Nouanoaoao ioee/ea a i?aaiecaoeee iniiaiuo oiiaeia i?aaei?eyoee
eiiioiaeueiiai oicyenoaa:

1). E iniiaiui oiiaeai ioiinyony n?aaenoaa aiaoiaai aeaaiono?ienoaa
(iaaa?aaeiua, iinou, o?iooa?u).

2). I?aaei?eyoey nouanoaaiii ioee/athony ae?oa io ae?oaa ii no?oeoo?a
iniiaiuo oiiaeia.

Anee ?a/ue eaeao i naoyo, oi ia?aaeaoi/iua ono?ienoaa eiatho
iiaeaaeythuoth aeieth a InO.

Eiiioiaeueiue o?ainii?o – iiaeaeaeiie ninoaa ninoaaeyao 80% io iauae
noieiinoe InO.

Ainoeie/iia oicyenoai – 90% i?eoiaeeony ia caeaiey.

Oaoie/aneia ia?aaii?oaeaiea e eaieoaeueiue ?aiiio ioaeiu aeey
iinoiyiiiai inouanoaeaiey aeayoaeueiinoe i?aaei?eyoey. Enoi/ieee eo
oeiaine?iaaiey:

aii?oecaoeey;

io/eneaiey ec i?eauee;

aeieain?i/iue aaieianeee e?aaeeo;

n?aaenoaa ianoiuo athaeaeaoia.

Aeey i?aaei?eyoee, ia yaeythueony aeioiaeiuie, enoi/ieeii oeiaine?iaaiey
eaieoaeueiuo aeiaeaiee e ?aiiioa yaeythony n?aaenoaa ianoiuo athaeaeaoia
a iauae niaoa cao?ao ii niaea?aeaieth yoiai i?aaei?eyoey eiiioiaeueiiai
oicyenoaa.

I?aaiecaoeey iai?ioiuo n?aaenoa.

Aanueia nouanoaaiiua iniaaiiinoe:

1). Caeanue a ia?a/ia noaoae iai?ioiuo n?aaenoa ionoonoaotho oaeea
noaouee eae:

nu?uea e iniiaiua iaoa?eaeu;

aioiaay i?iaeoeoeey;

iacaaa?oaiiia i?iecaiaenoai;

Yoi iaoneiaeaii oai, /oi i?aaei?eyoey eiiioiaeueiiai oicyenoaa
iaania/eaatho iai?a?uaiia i?aaeinoaaeaiea oneoa, o.a. iao iacaaa?oaiiiai
i?iecaiaenoaa.

2). Iaeiaei nouanoaoao iaiaoiaeeiinoue auaeaeaiey ii?ie?oaiuo e
iaii?ie?oaiuo noaoae.

Ii?ie?oaiua:

aniiiiaaoaeueiua iaoa?eaeu;

oiieeai, ANI;

oa?a;

cai/anoe aeey ?aiiioa;

IAI;

?anoiaeu aoaeoueo ia?eiaeia;

aaiiaiou.

Iaii?ie?oaiua:

aeaiaaeiua n?aaenoaa a eanna;

ia ?an/aoiii n/aoa e o.ae.

?an/ao ii?i e ii?iaoeaia i?iecaiaeeony iaoiaeii i?yiiai n/aoa eee
oi?iuaiiui iaoiaeii enoiaey ec n?aaeieo inoaoeia ca ia?eiae.

“Aaiiaiou” – aeey eaaeaeiai ieaoaeueueea eiaaony eueaioiue ia?eiae aeey
?an/aoia – ion?i/ea ieaoaaea ca oneoae. Iiyoiio a iai?ioa i?aaei?eyoey
aeieaeiu auoue aeiiieieoaeueiua n?aaenoaa. ?ann/eouaaaony ii?iaoea:

Ieaiiaay naaanoieiinoue iaeiiaeiaaiie ?aaeecaoeee*aeeeoaeueiinoue
eueaioiiai n?iea ii ieaoaaeo

Ii enoi/ieeai oi?ie?iaaiey iai?ioiuo n?aaenoa iniauo ioee/ee io
i?iiuoeaiiinoe iao. Ii, anee i?aaei?eyoea eiiioiaeueiiai oicyenoaa,
iaoiaeynue a aaaeaiee i?aaia aeanoe, ia eiaao nianoaaiiuo n?aaenoa ia
ainiieiaiea iaaeinoaoea iai?ioiuo n?aaenoa, iiaoo auoue eniieueciaaiu
n?aaenoaa athaeaeaoa.

Nouanoaoao niaoeeoe/aneee onoie/eaue iannea o i?aaei?eyoey ai?iaeneiai
o?ainii?oa – iieaoa aaainii i?iacaeiuo aeeaoia, /oi iicaieyao
eniieueciaaoue yoe n?aaenoaa i?aaei?eyoey aeey oeiaine?iaaiey
iio?aaiinoe a iai?ioiuo n?aaenoaao.

«Oeiainu I?aaei?eyoee e Io?aneae» No?aieoea PAGE 1

Iai?io, iiaeeaaeauee iaeiaeaieth = iai?io oiaa?ia ii – iai?io oiaa?ia
ii oeaiai

IAeN i?e naiaiaeiuo oeaiao naiaiaeiui oeaiai iinoaaueeia n
IAeN

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