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Налог на прибыль предприятий и организаций

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I E A I .

– Aaaaeaiea.

1.Iaeia ia i?eaueue i?aaei?eyoee e i?aaiecaoeee.

1.1.Ii?aaeaeaiea aaeiaie i?eauee;

1.2.En/eneaiea iaeiaiiaeaaaaiie i?eauee;

1.3.Eueaiou ii iaeiao;

1.4.Iaeiaiaua noaaee;

1.5.Ii?yaeie oieaou e io/aoiinoue;

2.?an/ao iaeiaiiaeaaaaiie i?eauee iaeioi?uo aeaeia aeayoaeueiinoe.

2.1.Oiaiueoaiea iaeiaiiaeaaaaiie i?eauee naeueoici?aaei?eyoey ia
noiio i?eauee, iieo/aiiie io i?iecaiaenoaa naeueoicnu?uey e aai
ia?a?aaioee;

2.2.Oiaiueoaiea iaeiaiiaeaaaaiie i?eauee naeueoici?aaei?eyoey ia
noiio i?eauee io ?aaeecaoeee naeueoici?iaeoeoeee, ia?a?aaioaiiie ia
aeaaaeue/aneeo ia/aeao;

2.3.Ca/ao oiea/aiiuo ca a?aieoeae iaeiaia aeey oeaeae ono?aiaiey
aeaieiiai iaeiaiiaeiaeaiey;

2.4.Ii?aaeaeaiea oeiainiaiai ?acoeueoaoa aeayoaeueiinoe no?aoiaie
i?aaiecaoeee;

– Caeeth/aiea.

– Nienie eeoa?aoo?u. 3

Aaaaeaiea.

Iaeiaiiaeiaeaiea i?eauee eee aeioiaeia i?aaei?eyoee yaeyaony aaaeiaeoei
yeaiaioii iaeiaiaie iieeoeee ethaiai ainoaea?noaa. Ia neo/aeii iaeiei
ec ia?auo oaaia e ?aaeueiie yeiiiie/aneie naiinoiyoaeueiinoe ?innee
noaei i?eiyoea AN ?NON? a aeaeaa?a 1990 aiaea Caeiia ?NON? “I ii?yaeea
i?eiaiaiey ia oa??eoi?ee ?NON? Caeiia NNN? “I iaeiaao n i?aaei?eyoee,
iauaaeeiaiee e i?aaiecaoeee”. N ?aniaaeii NNN? e ia?aoiaeii e
?aaeeeaeueiiio eciaiaieth anao yeiiiie/aneeo ioiioaiee a eiioea 1991
aiaea ia/aea oi?ie?iaaoueny iiaay iaeiaiaay nenoaia ?innee, iaeiei ec
eeth/aauo iiiaioia eioi?ie noaei aaaaeaiea a aeaenoaea n 01.01.1992
aiaea Caeiia “I iaeiaa ia i?eaueue i?aaei?eyoee e i?aaiecaoeee”.

Ia?yaeo n iaeiaii ia aeiaaaeaiioth noieiinoue iaeia ia i?eaueue
yaeyaony aaaeiaeoei enoi/ieeii athaeaeaoiuo iinooieaiee. Ia iaai
i?eoiaeeony ii?yaeea 50% io anae noiiu iaeiaiauo ieaoaaeae. Aianoa n
oai iaeia ia i?eaueue yaeyaony aua e iniiaiui ?aaoee?othuei iaeiaii.
Niioaaonoaothuei ia?acii noi?ie?iaaiiay nenoaia iaeiaiauo eueaio
iicaieyao ainoaea?noao iaania/eoue iaeaieaa aeaaii?eyoiua oneiaey aeey
?acaeoey i?ei?eoaoiuo io?aneae ia?iaeiiai oicyenoaa, i?e/ai aeey
?aciuo ?aaeiiia yoe i?ei?eoaou iiaoo auoue ?acee/iu.

Eiaiii a aeaiiie /anoe a Caeiia ?O “I iaeiaa ia i?eaueue i?aaei?eyoee e
i?aaiecaoeee” ca enoaeoee ia?eiae auei aianaii iaeaieueoaa eiee/anoai
eciaiaiee e aeiiieiaiee.

Aoi?ay a?oiia aianaiiuo a Caeii eciaiaiee e aeiiieiaiee naycaia n
iiiuoeaie ono?aieoue auyaeaiiua a oiaea aai i?eiaiaiey eacaeee aeey
aiciiaeiiai “caeiiiiai” oeeiiaiey io iaeiaa. E, iaeiiaoe,
cia/eoaeueiia /enei eciaiaiee e aeiiieiaiee, i?ecaaiiuo iaania/eoue
iieiioo e ?aaoey?iinoue athaeaeaoiuo iinooieaiee, aianaii a ii?yaeie
oieaou iaeiaa.

Iaeia ia i?eaueue, aceiaaiue n i?aaei?eyoee, iauaaeeiaiee,
i?aaiecaoeee, o/?aaeaeaiee, ii nouanoao, i?aaenoaaeyao niaie ieaoo
oicyenoaothuaai noauaeoa ainoaea?noao ca eniieueciaaiea yeiiiie/aneiai
i?ino?ainoaa, o?oaeiauo ?ano?nia, i?iecaiaenoaaiiie, nioeeaeueiie e
i?i/ae eio?ano?oeoo?u. I?aeoe/anee yoi iaeia ec oi?i ecuyoey
ainoaea?noaii /anoe /enoiai aeioiaea i?aaei?eyoee.

Iaeia ia i?eaueue yaeyaony aanueia yooaeoeaiui eino?oiaioii
aicaeaenoaey ia oeiainiaia iieiaeaiea i?aaei?eyoee, iiauoathuei (eeai,
iaiai?io, nieaeathuei) eo caeioa?aniaaiiinoue a ?acaeoee i?iecaiaenoaa.
Iaeiia?aiaiii, eae auei neacaii auoa, iaeia ia i?eaueue iaania/eaaao
cia/eoaeueiua iinooieaiey a ainoaea?noaaiiue athaeaeao.

Ana yoe ianoiyoaeuenoaa e ii?iaeeee iiiaeanoai i?ioeai?a/eauo noaeaeaiee
i i?aaiia?iinoe eniieueciaaiey iaeiaa ia i?eaueue a nia?aiaiiuo
oneiaeyo ia i?eioeeiao, caeiaeaiiuo a Caeiia ?inneeneie Oaaea?aoeee “I
iaeiaa ia i?eaueue i?aaei?eyoee e i?aaiecaoeee”.

A ioiioaiee ieaoaeueueeia iaeiaa ia i?eaueue a iiaii caeiiiaeaoaeuenoaa
iaoiaeeo aiieiuaiea i?eioeei ?aaiiai iiaeoiaea ei anai noauaeoai
oicyenoaiaaiey. Iaeiaei auaeaeythony eiino?aiiua th?eaee/aneea eeoea, a
ii aaieai e no?aoiaie aeayoaeueiinoe i?eiyou ioaeaeueiua caeiiu ia
iaeiaeaiee eo aeioiaeia.

Eoae, ieaoaeueueeaie iaeiaa ia i?eaueue yaeythony ana i?aaei?eyoey,
i?aaiecaoeee, yaeythueany th?eaee/aneeie eeoeaie e ooieoeeiie?othuea a
?acee/iuo io?aneyo ia?iaeiiai oicyenoaa (i?iiuoeaiiinoe, o?ainii?oa,
oi?aiaea e o.ae.). Iie iiaoo ioiineoueny e ethaie
i?aaiecaoeeiiii-i?aaiaie oi?ia, aeeth/ay nicaeaiiua ia oa??eoi?ee
?innee i?aaei?eyoey n eiino?aiiuie eiaanoeoeeyie e eo aei/a?iea
i?aaei?eyoey; Iaaeaeoia?iaeiua iauaaeeiaiey e iai?aaeoaeuenoaaiiua
i?aaiecaoeee, inouanoaeythuea eiiia?/aneoth aeayoaeueiinoue. A
ioaeaeueiuo neo/ayo ieaoaeueueeaie iiaoo aunooiaoue e athaeaeaoiua
o/?aaeaeaiey. I?e yoii cia/aiea eiaao aoi?ie i?eciae ieaoaeueueeia
iaeiaa ia i?eaueue, a eiaiii inouanoaeaiea eie oicyenoaaiiie e eiie
eiiia?/aneie aeayoaeueiinoe, eee iaee/ea a eo no?oeoo?a eiiia?/aneeo
oic?an/aoiuo aaeeieoe.

Aeaaa 1. Iaeia ia i?eaueue i?aaei?eyoee e i?aaiecaoeee.

1.1. Ii?aaeaeaiea aaeiaie i?eauee.

Iauaeoii iaeiaiiaeiaeaiey yaeyaony aaeiaay i?eaueue, oiaiueoaiiay eee
oaaee/aiiay a niioaaonoaee n iieiaeaieyie, onoaiiaeaiiuie
caeiiiaeaoaeuenoaii. Aaeiaay i?eaueue i?aaenoaaeyao niaie noiio: i?eauee
io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa):

– i?eaueue io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa) ii?aaeaeyaony eae
au?o/ea io ?aaeecaoeee a aeaenoaothueo oeaiao aac IAeN, niaoeiaeiaa,
aeoeecia e aeeth/aaiuo a naaanoieiinoue cao?aoaie ia i?iecaiaenoai e
?aaeecaoeeth yoie i?iaeoeoeee, ninoaa eioi?uo y iinoa?athnue iiae?iaiaa
?anniio?aoue ieaea.

I?aaei?eyoey, inouanoaeythuea yenii?oioth aeayoaeueiinoue, i?e
en/eneaiee i?eauee eneeth/atho ec au?o/ee io ?aaeecaoeee yenii?oiua
oa?eou.

Niaeanii iieiaeaieth i aooaaeoa?neii o/aoa e io/aoiinoe a ?O eaaeaeia
i?aaei?eyoea naiinoiyoaeueii onoaiaaeeaaao aeey naay iaoiae o/aoa
au?o/ee io ?aaeecaoeee i?iaeoeoeee:

eeai ii ia?a iinooieaiey n?aaenoa ca ?aaeeciaaiiua oiaa?u (?aaiou,
oneoae) ia n/aoa ia n/aoa i?aaei?eyoey a o/?aaeaeaiey aaieia;

eeai ii ia?a ioa?ocee oiaa?ia (auiieiaiey ?aaio, oneoa) e
i?aaeuyaeaiey iieoiaoaeth (caeac/eeo) ?an/aoiuo aeieoiaioia.

Ia aeiioneaaony eciaiaiea ii?aaeaeaiey iaoiaea au?o/ee io ?aaeecaoeee a
oa/aiea io/aoiiai oeiainiaiai aiaea. Eciaiaiea o/aoiie iieeoeee, ii
n?aaiaieth n i?aaeuaeouei aiaeii aeieaeii auoue iauyniaii a aiaeiaie
aooaaeoa?neie io/aoiinoe.

Iiiaii?ioeeueiua i?aaei?eyoey, inouanoaeythuea ianeieueei aeaeia
aeayoaeueiinoe, i?eaueue io eioi?uo ii aeaenoaothuaio caeiiiaeaoaeuenoao
iiaeeaaeeo iaeiaiiaeiaeaieth ii ?acee/iui noaaeai, iaycaiu
iaania/eoue ?acaeaeueiue o/ao aeioiaeia e ?anoiaeia ii eaaeaeiio ec yoeo
aeaeia aeayoaeueiinoe. En/eneaiea iaeiaa ia i?eaueue i?iecaiaeeony
ioaeaeueii ii eaaeaeiio aeaeo aeayoaeueiinoe iacaaeneii io ae?oaeo e
oeiainiaiai ?acoeueoaoa aeayoaeueiinoe i?aaei?eyoey a oeaeii.

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

I?eaueue io ?aaeecaoeee iniiaiuo oiiaeia e eiiai eiouanoaa i?aaei?eyoey
ii?aaeaeyaony eae ?acieoea iaaeaeo i?iaeaaeiie oeaiie aac IAeN e
inoaoi/iie noieiinoueth, oaaee/aiiie a onoaiiaeaiiii ii?yaeea ia eiaeaen
eioeyoeee, aeey iniiaiuo oiiaeia, iaiaoa?eaeueiuo aeoeaia, IAI
(ia?aiia/aeueiie noieiinoueth – aeey i?i/aai eiouanoaa).

I?e aacaiciacaeiie ia?aaea/a eiouanoaa (aeeth/ay iniiaiua n?aaenoaa,
iaiaoa?eaeueiua aeoeau, i?iecaiaenoaaiiua caianu), oeiainiaue
?acoeueoao, auyaeaiiue ia n/aoao ?aaeecaoeee, io?aaeaaony ia n/.80
“I?eauee e oauoee”, a nienuaaaony a aeaaao n/.85 “Eaieoae”, noan/ao
“Aeiaaai/iue eaieoae”, a i?e aai iaaeinoaoi/iinoe – a aeaaao n/aoia 88
“Oiiaeu niaoeeaeueiiai iacia/aiey” (noan/ao o/aoa oiiaeia iaeiieaiey),
81 “Eniieueciaaiea i?eauee” eee 87 “Ia?ani?aaeaeaiiay i?eaueue
(iaiie?uoue oauoie)”.

– aeioiaeia io aia?aaeecaoeeiiiuo iia?aoeee, oiaiueoaiiuo ia noiio
?anoiaeia ii yoei iia?aoeeyi:

E aeioiaeai io aia?aaeecaoeeiiiuo iia?aoeee ioiinyony:

aeioiaeu io aeieaaiai o/anoey a ae?oaeo i?aaei?eyoeyo, aeeaeaeaiaeu ii
aeoeeyi e aeioiaeu ii iaeeaaoeeyi e ae?oaei oeaiiui aoiaaai,
i?eiaaeeaaeauei i?aaei?eyoeth;

aeioiaeu io naea/e a a?aiaeo eiouanoaa;

iieo/aiiua i?aaei?eyoeai oo?aou, iaie, iaonoieee e ae?oaea aeaeu
naieoeee;

iieiaeeoaeueiua eo?niaua ?acieoeu ii aaethoiui n/aoai e iia?aoeeyi a
eiino?aiiie aaethoa;

i?ioeaiou, ia/eneyaiua o/?aaeaeaieyie aaieia ca iieueciaaiea naiaiaeiuie
aeaiaaeiuie n?aaenoaaie i?aaei?eyoey;

noiiu n?aaenoa, iieo/aiiuo aacaiciacaeii io ae?oaeo i?aaei?eyoee i?e
ionoonoaee niioaaonoaothuei aeiaiai?ii ioi?ieaiiie niaianoiie
aeayoaeueiinoe, ca eneeth/aieai n?aaenoa, ca/eneyaiuo a onoaaiua
oiiaeu i?aaei?eyoee eo o/?aaeeoaeyie a onoaiiaeaiiii caeiiiaeaoaeuenoaii
ii?yaeea.

Aacaiciacaeii iieo/aiiua iniiaiua n?aaenoaa, oiaa?u e eiia eiouanoai
aeeth/athony ai aia?aaeecaoeeiiiua aeioiaeu a noiia ia ieaea /eneyuaeny
o ia?aaeathuae noi?iiu eo aaeainiaie (aeey iniiaiuo n?aaenoa – eo
inoaoi/iie) noieiinoe, eioi?ay ii aeaiiui aooaaeoa?neiai o/aoa
oeacuaaaony a aeieoiaioao i ia?aaea/a.

I?eaueue, iieo/aiiay a ?acoeueoaoa niaianoiie aeayoaeueiinoe
ianeieueeeo i?aaei?eyoee aac nicaeaiey th?eaee/aneiai eeoea (eee iieiui
oiaa?euanoaii), n 01.01.92a. ?ani?aaeaeyaony iaaeaeo o/anoieeaie
niaianoiie aeayoaeueiinoe a niioaaonoaee n caeeth/aiiui eie aeiaiai?ii
aei iaeiaiiaeiaeaiey e aeeth/aaony eaaeaeui ec o/anoieeia a aai
aia?aaeecaoeeiiiua aeioiaeu n iaeiaeaieai iaeiaii ii onoaiiaeaiiui
noaaeai a ninoaaa aaeiaie i?eauee aeaiiiai o/anoieea.

O/anoieee niaianoiie aeayoaeueiinoe ia iiaoo iai?aaeyoue iieo/aiioth a
?acoeueoaoa yoie aeayoaeueiinoe i?eaueue ia aa aeaeueiaeoaa ?acaeoea
aei ?ani?aaeaeaiey i?eauee e aa iaeiaiiaeiaeaiey o eaaeaeiai ec
o/anoieeia a onoaiiaeaiiii ii?yaeea.

Noiia i?eauee (aeioiaea), iieo/aiiay ca i?aaeaeaie ?O, aeeth/aaony a
iauoth noiio i?eauee, iiaeeaaeauoth iaeiaiiaeiaeaieth, a iieiii
?acia?a aei au/aoa iiianaiiuo ?anoiaeia e oiea/aiiuo ca i?aaeaeaie
?innee iaeiaia. ?anoiaeu, iiianaiiua i?aaei?eyoeai a nayce n iieo/aieai
i?eauee ca i?aaeaeaie ?innee, au/eoathony a ii?yaeea e ?acia?ao,
onoaiiaeaiiuo caeiiiaeaoaeuenoaii ?O. Noiia iaeiaia, oiea/aiiuo ca
a?aieoeae a niioaaonoaee n caeiiiaeaoaeuenoaaie ae?oaeo ainoaea?noa,
can/eouaaaony i?e oieaoa iaeiaa a ?O a ?acia?ao ia i?aauoathueo noiio
iaeiaa ia i?eaueue, iiaeeaaeauoth oieaoa ii ?inneeneiio
caeiiiaeaoaeuenoao.

Aeaeaa i?eaueue io anao auoaoeacaiiuo iia?aoeee o/eouaaaony ia n/.80
“I?eauee e oauoee”

1.2. En/eneaiea iaeiaiiaeaaaaiie i?eauee.

I?e en/eneaiee iaeiaiiaeaaaaiie i?eauee ec aaeiaie i?eauee
eneeth/athony neaaeothuea noiiu:

a) ?aioiua ieaoaaee, aiineiua a athaeaeao a onoaiiaeaiiii ii?yaeea ec
i?eauee;

a) Aeioiaeu, n eioi?uo iaeia oaea oaea?aeai o enoi/ieea aeioiaea i?e eo
ia?a/eneaiee: aeioiaeu io aeieaaiai o/anoey a ae?oaeo i?aaei?eyoeyo
(e?iia iieo/aiiuo ca i?aaeaeaie ?innee), aeeaeaeaiaeu ii aeoeeyi e
aeioiaeu ii iaeeaaoeeyi e ae?oaei oeaiiui aoiaaai, i?eiaaeeaaeauei
i?aaei?eyoeth.

a) I?eaueue e aeioiaeu, iiaeeaaeauea iaeiaiiaeiaeaieth ii iniaui noaaeai
: aeioiaeu (aeeth/ay aeioiaeu io a?aiaeu e ae?oaeo aeaeia
eniieueciaaiey) eaceii, eiuo eai?iuo aeiiia e ae?oaiai eai?iiai
aeciana, aeaeai naeiiia, aeaeai iieaca, io i?ieaoa aeaeai- e
aoaeeieannao e caiene ia ieo, ii?aaeaeyaiua eae ?acieoea iaaeaeo
au?o/eie e ?anoiaeaie (aeeth/ay ?anoiaeu ia iieaoo o?oaea) io yoeo
oneoa.

I?eaueue io no?aoiaie aeayoaeueiinoe e inouanoaeaiey aaieianeeo
iia?aoeee e naeaeie, anee onoaiiaeaiiua noauaeoaie ?O noaaee iaeiaa
ii yoei aeaeai aeayoaeueiinoe a /anoe, ca/eneyaiie a eo athaeaeaou,
ioee/athony io iauae noaaee.

a) Ia iiaeeaaeauay iaeiaiiaeiaeaieth i?eaueue io i?iecaiaenoaa e
?aaeecaoeee naeueneioicyenoaaiiie e ioioioicyenoaaiiie i?iaeoeoeee, a n
01.01.94a. e ia?a?aaioaiiie naeueneioicyenoaaiiie i?iaeoeoeee
nianoaaiiiai i?iecaiaenoaa.

ae) Noiiu, iai?aaeyaiua oeaeaaui iacia/aieai a Ieeiieeneee eiieoao
?innee e Iaoeeiiaeueiue oiiae nii?oa – n 01.12.93a.

a) Aeioiaeu, iieo/aiiua ii ainoaea?noaaiiui iaeeaaoeeyi e eiui
ainoaea?noaaiiui oeaiiui aoiaaai, a oaeaea ii ieacaieth oneoa ii
?aciauaieth ainoaea?noaaiiuo oeaiiuo aoiaa e ?aca?aia Oaaea?aeueiiai
eacia/aenoaa ?O e aai oa??eoi?eaeueiuo i?aaiia – n 01.01.94a.

ae) Noiia io/eneaiee a ia?acoaiue a niioaaonoaee n caeiiiaeaoaeuenoaii
?aca?aiue e ae?oaea aiaeiae/iua ii iacia/aieth oiiaeu aei aeinoeaeaiey
eie ?acia?ia, onoaiiaeaiiuo o/?aaeeoaeueiuie aeieoiaioaie, ii ia aieaa
25 % iiea/aiiiai onoaaiiai oiiaea.

Iiieii oeacaiiuo ecuyoee ec noiiu aaeiaie i?eauee ec ia? oaeaea
eneeth/aaony noia iaeiaiauo eueaio, iieaaathueony aeaiiiio
i?aaei?eyoeth a niioaaonoaee n aeaenoaothuei caeiiiaeaoaeuenoaii.
Ia?a/aiue onoaiiaeaiiuo caeiiii eueaio aoaeao iiith i?eaaaeai a ?acaeaea
1.3.

Iieo/aiiay a ?acoeueoaoa anao ia?a/eneaiiuo iia?aoeee noiia i?eauee
iiaeeaaeeo iaeiaiiaeiaeaieth a niioaaonoaee n iaeiaiauie noaaeaie.

1.3.Eueaiou ii iaeiao.

A niioaaonoaee ni anai auoa neacaiiui caeiiiaeaoaeuenoaii
i?aaeoniio?aiu neaaeothuea aeaeu eueaio ii iaeiao ia i?eaueue,
i?aaeinoaaeyaiua ia oa??eoi?ee ?innee anai i?aaei?eyoeyi, eioi?ua
oaeiaeaoai?ytho niioaaonoaothuei e?eoa?eyi:

– eneeth/aiea ec iaeiaiiaeaaaaiie i?eauee ii?aaeaeaiiuo aeaeia
cao?ao;

– nieaeaiea iaeiaiauo noaaie aeey ii?aaeaeaiiuo aeaeia i?aaei?eyoee;

– inaiaiaeaeaiea io iaeiaa ia i?eaueue ii?aaeaeaiiuo aeaeia
aeayoaeueiinoe;

– inaiaiaeaeaiea io iaeiaa ia i?eaueue ii?aaeaeaiiuo aeaeia
i?aaei?eyoee;

– inaiaiaeaeaiea io iaeiaa ia i?eaueue ii?aaeaeaiiuo aeaeia i?aaei?eyoee
ia ii?aaeaeaiiue n?ie a ia/aeueiue ia?eiae eo aeayoaeueiinoe.

Ninoaa iaeiaiauo eueaio ii eaaeaeiio ec yoeo ?acaeaeia a oa/aiea 1992
aiaea iinoaiaiii ?anoe?yeny. A oi aea a?aiy i?ienoiaeeei e
oaeanoi/aiea oneiaee i?eiaiaiey iaeioi?uo eueaio. A oeaeii aea iiaeii
eiinoaoe?iaaoue ionoonoaea aei ianoiyuaai a?aiaie aaeeiie
oeaeaiai?aaeaiiie iaeiaiaie iieeoeee noeioee?iaaiey yeiiiie/aneiai
?acaeoey ?innee. Iniiaiia aieiaiea caeiiiaeaoaeueiuo e
eniieieoaeueiuo i?aaiia aeanoe nin?aaeioi/aii ia i?iaeaiao iaania/aiey
iaeiaiauo iinooieaiee, e i?ioeann onoaiiaeaiey iaeiaiauo eueaio iineo
aeinoaoi/ii oaioe/aneee oa?aeoa?.

I?e aiaeeca aiciiaeiinoe i?eiaiaiey oie eee eiie eueaiou iniaia
aieiaiea neaaeoao ia?auaoue ia ?acee/ea i?eiaiyaiuo a
caeiiiaeaoaeuenoaa i?e oi?ioee?iaea eiee/anoaaiiuo oneiaee (iai?eia?,
niioiioaiey ?acee/iuo aeaeia aeayoaeueiinoe) oa?ieiia “ia iaiaa” e
“aieaa” eee “ia aieaa” e “iaiaa”.

Oaeaea y oioae au ioiaoeoue, /oi iai?aaiia?iia eniieueciaaiea eueaio
ia ?anniao?eaaaony eae caieaeaiea (nie?uoea) iauaeoa iaeiaiiaeiaeaiey,
oi anoue naiie iaeiaiiaeaaaaiie i?eauee e i?e iaia?oaeaiee iiaeiaiuo
ioeaie aeiia/eneaiea iiaeeaaeaueo aianaieth a athaeaeao noii iaeiaa
i?iecaiaeeony aac i?eiaiaiey i?aaeoniio?aiiuo iaeiaiaui
caeiiiaeaoaeuenoaii oo?aoiuo naieoeee.

1.4. Iaeiaiaua noaaee.

Nnueaynue ia iaoa?eae, i?eaaaeaiiue auoa, aeaiioth /anoue aeaau
iiaeii i?aaenoaaeoue a aeaea aeaoo oaaeeoe.

Iinooieaiey iaeiaa ia i?eaueue ?ani?aaeaeythony iaaeaeo ?anioaeeeaineei
(oaaea?aeueiui) athaeaeaoii ?O e athaeaeaoaie noauaeoia ?O. Aei
01.01.94a. yoe aii?inu, oaeaea eae e ii?aaeaeaiea iauaai ?acia?a
noaaee auei a eiiiaoaioeee AN ?O. A oa/aiea yoiai ia?eiaea
iaaethaeaaony oaiaeaioeey e ia?a?ani?aaeaeaieth iaeiaiauo noaaie a
iieueco noauaeoia ?O i?e iaeciaiiie noiia?iie noaaea iaeiaa.
Aeaenoaiaaaoea a 1992-1995 aa. ?acia?u noaaie iaeiaa ia i?eaueue io
?aaeecaoeee i?iaeoeoeee (?aaio, oneoa), aiineiiai a athaeaeaou ?aciuo
o?iaiae, i?eaaaeaiu a oaaeeoea 1.4.1. (n. 15).

Oaaeeoea 1.4.1. Aeaenoaiaaaoea a 1992-1995 aa. ?acia?u noaaie iaeiaa
ia i?eaueue io ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa), aiineiiai a
athaeaeaou ?aciuo o?iaiae.

Ia?eiae aeaenoaey Noaaee iaeiaa ia i?eaueue io ?aaeecaoeee
i?iaeoeoeee(?aaio, oneoa) a %

a /anoe, ca/eneyaiie a athaeaeaou

noiia?iay oaaea?aeueiue noauaeoia ?O

1 eaa?oae 1992 aiaea 32 17 15

2-4 eaa?oae 1992 aiaea 32 19 13

1993 aiae 32 22 10

1994 aiae aei 38 aei 25 13

N 01.01.94a. Oeacaie I?aceaeaioa ?O io 22.12.93a. #2270 e io
24.12.93a. #2292 aue onoaiiaeai iiaue ii?yaeie ooaa?aeaeaiey noaaie
iaeiaa ia i?eaueue.

Iiieii noaaee iaeiaa ia i?eaueue aeaenoaotho e iniaua noaaee iaeiaa ia
aeioiaeu io ioaeaeueiuo aeaeia aeayoaeueiinoe, iiaeeaaeaueo
iaeiaiiaeiaeaieth a niioaaonoaee n Caeiiii ?O “I iaeiaa ia i?eaueue
i?aaei?eyoee e i?aaiecaoeee”, eioi?ua i?eaaaeaiu a oaaeeoea 1.4.2.

Oaaeeoea 1.4.2. Noaaee iaeiaa ia aeioiaeu io ioaeaeueiuo aeaeia
aeayoaeueiinoe, iiaeeaaeaueo iaeiaiiaeiaeaieth.

?i/i Aeaeu iaeiaiiaeaaaaiie aeayoaeueiinoe Noaaea % I?eia/aiey

1 Aeioiaeu i?aaei?eyoee io aeieaaiai o/anoey a ae?oaeo i?aaei?eyoeyo ia
oa??eoi?ee ?O, aeeaeaeaiaeu e aeioiaeu ii aeoeeyi e iaeeaaoeeyi e
ae?oaei oeaiiui aoiaaai (e?iia ainoaea?noaaiiuo) 15 Iaeia oaea?aeeaaaony
o enoi/ieea aeioiaea i?e aai ia?a/eneaiee

2 Oa aea aeioiaeu aaieia 18 Noaaea onoaiiaeaia Caeiiii io 22.12.92 e
aaaaeaia a aeaenoaea caaeiei /eneii n 01.01.92 a.

3 Aeioiaeu (a oii /enea io a?aiaeu e ae?oaeo aeaeia eniieueciaaiey)
eaceii, eai?iuo aeiiia e ae?oaiai eai?iiai aeciana 90 Noaaea iiauoaia
01.07.92 a. Aei yoiai eai?iue aecian iaeaaaeny ii noaaea 70 %

4 Aeioiaeu (a oii /enea io a?aiaeu e ae?oaeo aeaeia eniieueciaaiey)
aeaeainaeiiia, io aeaeaiiieaca, i?ieaoa aeaeai-, aoaeeieannao e caiene
ia ieo

70

5 Aeioiaeu eiino?aiiuo th?eaee/aneeo eeoe io o?aooa 6 Oaea?aeeaaaony o
enoi/ieea aeioiaea i?e aai en/eneaiee

6 Aeioiaeu eiino?aiiuo th?eaee/aneeo eeoe io aaoi?neeo i?aa e eeoeaicee,
oi?aaeai/aneeo oneoa, a?aiaeiuo ieaoaaeae e ae?.

20 Oaea?aeeaaaony o enoi/ieea aeioiaea i?e aai en/eneaiee

I?eia/aiea: N 01.01.93a. eneeth/aia aeaenoaiaaaoay a 1992 aiaeo
ioaeaeueiay noaaea iaeiaa ia i?eaueue (50%) io i?iaaaeaiey
eiioea?oii-c?aeeuiuo ia?ii?eyoee ia ioe?uouo ieiuaaeeao e a iiiauaieyo
n /eneii iano nauoa 2000, a n 01.01.94a. – noaaea iaeiaa ia
i?eaueue io iin?aaeie/aneie aeayoaeueiinoe (45 %).

1.5. Ii?yaeie oieaou e io/aoiinoue.

Ana ieaoaeueueee iaeiaa ia i?eaueue io ?aaeecaoeee i?iaeoeoeee,
?aaio, oneoa (ca eneeth/aieai i?aaei?eyoee n eiino?aiiuie eiaanoeoeeyie
e eiino?aiiuo th?eaee/aneeo eeoe) en/eneytho iaeia aaeaeaa?oaeueii
ia?anoathuei eoiaii n ia/aea aiaea enoiaey ec oaeoe/aneie i?eauee.

A oa/aiea eaa?oaea ana ieaoaeueueee iaeiaa, ca eneeth/aieai
oeacaiiuo ieaea, a oii /enea e i?aaei?eyoey n eiino?aiiuie eiaanoeoeeyie
?ac a ianyoe ia iicaeiaa 15 /enea, eaaeaeiai ianyoea i?iecaiaeyo
aaainiaua ieaoaaee ?aaiuie aeieyie a ?acia?a 1/3 eaa?oaeueiie noiiu
iaeiaa enoiaey ec i?aaeiieaaaaiie i?eauee. Oeacaiiue ii?yaeie ieaoaaeae
aaaaeai n 01.01.94a.

Aaainiaua ieaoaaee ii iaeiao ia i?eaueue ia i?iecaiaeyo:

Athaeaeaoiua i?aaiecaoeee e o/?aaeaeaiey ii iaeiao ia i?eaueue io
inouanoaeyaiie eie i?aaei?eieiaoaeueneie aeayoaeueiinoe

I?aaei?eyoey, aeiauaathuea ae?aaioeaiiua iaoaeeu – n 01.01.94a.

Eiaanoeoeeiiiua oiiaeu – n 01.01.94a.

Iaeua i?aaei?eyoey – n 01.01.94a.

Ieii/aoaeueiue ?an/ao n athaeaeaoii enoiaey ec oaeoe/aneie i?eauee ca
io/aoiue ia?eiae (n o/aoii i?iecaaaeaiiuo aaainiauo ieaoaaeae)
i?iecaiaeeony a 5-oeaeiaaiue n?ie ni aeiy, onoaiiaeaiiiai aeey naea/e
eaa?oaeueiie aooaaeoa?neie io/aoiinoe, a ii aiaeiaiio aooaaeoa?neiio
io/aoo a 10-oeaeiaaiue n?ie iinea onoaiiaeaiiiai aeey naea/e aiaeiaiai
io/aoa.

A nayce n en/eneaieai iaeiaa ia i?eaueue e aeioiaeu ieaoaeueueee
i?aaeinoaaeytho a iaeiaiaua i?aaiu ii ianoo naiaai iaoiaeaeaiey
neaaeothuea io/aoiua aeieoiaiou.

Ana i?aaei?eyoey e i?aaiecaoeee, e?iia athaeaeaoiuo, i?aaei?eyoee n
eiino?aiiuie eiaanoeoeeyie e eiino?aiiuo th?eaee/aneeo eeoe:

1) Ni?aaeo ia aaainiauo aciinao iaeiaa a athaeaeao enoiaey ec
i?aaeiieaaaaiie i?eauee ia oaeouee eaa?oae.

2) Aooaaeoa?neea io/aou e aaeainu.

3) ?an/ao iaeiaa n noiiu i?aauoaiey ?anoiaeia ia iieaoo o?oaea ii
n?aaiaieth n eo ii?ie?oaiie aaee/eiie.

4) ?an/ao iaeiaa io oaeoe/aneie i?eauee.

5) ?an/ao aeiiieieoaeueiuo ieaoaaeae a athaeaeao (aica?aoa ec
athaeaeaoa), en/eneaiiuo enoiaey ec noii aeiieao (oiaiueoaiey) iaeiaa
ia i?eaueue e aaainiauo aciinia iaeiaa, nei??aeoe?iaaiiuo ia o/aoioth
noaaeo OeA ?O.

Ana aeieoiaiou i?aaeinoaaeythony aaeaeaa?oaeueii a neaaeothuea n?iee:
ni?aaee ia aaainiauo aciinao – aei 1-ai /enea oaeouaai eaa?oaea, i?i/ea
aeieoiaiou – a n?iee, onoaiiaeaiiua aeey i?aaeinoaaeaiey aooaaeoa?neie
io/aoiinoe.

N?iee naea/e aooaaeoa?neie io/aoiinoe ii?aaeaeaiu Iieiaeaieai i
aooaaeoa?neii o/aoa e io/aoiinoe a ?O.

Athaeaeaoiua i?aaiecaoeee e o/?aaeaeaiey ii iaeiao ia aeioiaeu io
inouanoaeyaiie eie i?aaei?eieiaoaeueneie aeayoaeueiinoe i?aaeinoaaeytho
a iaeiaiaua i?aaiu ii ianoo eo iaoiaeaeaiey aaeaeaa?oaeueii ia iicaeiaa
20-ai /enea ianyoea neaaeothuaai, ca io/aoiui ia?eiaeii (ii ieii/aiee
aiaea – ia iicaeiaa 1 ia?oa):

1) Io/ao i oeiainiauo ?acoeueoaoao e eo eniieueciaaiee.

2) ?an/ao iaeiaa io oaeoe/aneie i?eauee, en/eneyaiiai ia?anoathuei
eoiaii n ia/aea aiaea.

?an/ao iaeiaa n noiiu i?aauoaiey ?anoiaeia ia iieaoo o?oaea ii
n?aaiaieth n eo ii?ie?oaiie aaee/eiie.

Aeaaa 2. ?an/ao iaeiaiiaeiaeaiey i?eauee iaeioi?uo aeaeia
aeayoaeueiinoe.

Iie?aynue ia oai?aoe/aneea aueeaaeee e niia?aaeaiey, iaicia/aiiua a
Aeaaa 1, oeaeaniia?acii i?eaanoe ?an/aou iaeiaiiaeiaeaiey i?eauee
iaeioi?uo aeaeia aeayoaeueiinoe.

2.1. Oiaiueoaiea iaeiaiiaeaaaaiie i?eauee naeueoici?aaei?eyoey ia noiio
i?eauee, iieo/aiiie io i?iecaiaenoaa naeueoicnu?uey e aai
ia?a?aaioee.

Oaaeeoea 2.1.1. ?an/ao oiaiueoaiey iaeiaiiaeaaaaiie i?eauee
naeueoici?aaei?eyoey ia noiio i?eauee, iieo/aiiie io i?iecaiaenoaa
naeueoicnu?uey e aai ia?a?aaioee.

?i/i Iieacaoaeue Noiia

1 Eiee/anoai neioa a aeeaii aana, ia?aaeaiiua ia ia?a?aaioeo a
nianoaaiiii i?iecaiaenoaa (oiii) 100

2 Cao?aou ii au?aueaaieth neioa, ia?aaeaiiiai a ia?a?aaioeo (iei.?oa.)
20

3 Auoiae iyna io caaiy neioa (oiii) 50

4 Cao?aou ia ia?a?aaioeo neioa (ii oaieiiio oeaoo) (iei. ?oa.) 2

5 Anaai cao?ao ii au?aueaaieth neioa e aai ia?a?aaioea a oaieiii oeaoa
(iei. ?oa.) (no?.2 + no?.4) 22

6 Cao?aou ia i?iecaiaenoai eieaanu (iei. ?oa.) 4

7 Eoiai i?iecaiaenoaaiiay naaanoieiinoue aioiaie i?iaeoeoeee (eieaanu)
(iei. ?oa.) (no?.5 + no?.6) 26

8 Au?o/ea io ?aaeecaoeee aioiaie i?iaeoeoeee (eieaanu) aac IAeN
(iei.?oa.) 36

9 Oaeaeueiue aan cao?ao ii au?aueaaieth neioa e aai ia?a?aaioea a
oaieiii oeaoa a iauae noiia cao?ao ia i?iecaiaenoai aioiaie i?iaeoeoeee
(eieaanu) (%) (no?.5 / no?.7) 85

10 I?eaueue io i?iecaiaenoaa e ?aaeecaoeee i?iiuoeaiiie i?iaeoeoeee
(eieaanu) (iei.?oa.) 10

11 ?an/aoiay i?eaueue io i?iecaiaenoaa naeueoicnu?uey e aai ia?a?aaioee
(iei.?oa.) (no?.9 * no?.10) 8.5

12 I?eaueue, iiaeeaaeauay iaeiaiiaeiaeaieth (iei. ?oa.) (n?.10-no?.11)
1.5

Eae aeaeii ec oaaeeoeu iaeiaiiaeaaaaiay i?eaueue naeueoici?aaei?eyoey
oiaiueoeeanue a 6.7 ?ac ca n/ao ?an/aoa oaeaeueiiai aana cao?ao
i?iecaiaenoaa e ia?a?aaioee naeueoici?iaeoeoeee a iauae noiia cao?ao ia
i?iecaiaenoai.

2.2. Oiaiueoaiea iaeiaiiaeaaaaiie i?eauee naeueoici?aaei?eyoey ia noiio
i?eauee io ?aaeecaoeee naeueoici?iaeoeoeee, ia?a?aaioaiiie ia
aeaaaeue/aneeo ia/aeao.

Oaaeeoea 2.2.1. ?an/ao oiaiueoaiey iaeiaiiaeaaaaiie i?eauee
naeueoici?aaei?eyoey ia noiio i?eauee io ?aaeecaoeee
naeueoici?iaeoeoeee, ia?a?aaioaiiie ia aeaaaeue/aneeo ia/aeao.

?i/i Iieacaoaeue Noiia

1 Eiee/anoai naoa?iie naaeeu, ia?aaeaiiie aeey ia?a?aaioee ia
aeaaaeue/aneeo ia/aeao (oiii) 100

2 Cao?aou ia i?iecaiaenoai naoa?iie naaeeu, ia?aaeaiiie a ia?a?aaioeo
(oun.?oa.) 1000

3 Noieiinoue ia?a?aaioee naoa?iie naaeeu (oun.?oa.) 250

4 Eoiai i?iecaiaenoaaiiay naaanoieiinoue aioiaie i?iaeoeoeee
(naoa?a-ianea) (oun.?oa.) (no?.2 + no?.3) 1250

5 Auoiae aioiaie i?iaeoeoeee (ec 1 oiiiu naoa?iie naaeeu 100 ea
naoa?a-ianea) niaeanii aeiaiai?o (oiii) 10

6 Au?o/ea io ?aaeecaoeee naoa?a-ianea aac IAeN (oeaia 1 oiiiu – 200
oun.?oa.) (oun.?oa.) 2000

7 I?eaueue io ?aaeecaoeee (oun.?oa.) (no?.6 – no?.4) 750

8 Oaeaeueiue aan cao?ao ia i?iecaiaenoai naeueoici?iaeoeoeee a iauae
noiia cao?ao (%) (no?.2 / no?.4 * 100) 80

9 I?eaueue io ?aaeecaoeee naeueoici?iaeoeoeee (oun.?oa.) (no?.7*no?.8)
600

10 I?eaueue, iiaeeaaeauay iaeiaiiaeiaeaieth (oun.?oa.) (no?.7-no?.9) 150

I?eia/aiea: A oao neo/ayo, eiaaea oicyenoai niaeanii caeeth/aiiiio
aeiaiai?o cao?aou ii ia?a?aaioea naoa?iie naaeeu eiiiaine?oao
naoa?iiio caaiaeo /anoueth au?aaioaiiie aioiaie i?iaeoeoeee, oi
oeacaiiua cao?aou (no?iea 3 ?an/aoa) ii?aaeaeythony ?an/aoiui iooai,
enoiaey ec eiee/anoaa naoa?a-ianea, inoaaeyaiiai ia naoa?iii caaiaea,
e ?uii/iie oeaiu naoa?a (aac IAeN).

2.3. Ca/ao oiea/aiiuo ca a?aieoeae iaeiaia aeey oeaeae ono?aiaiey
aeaieiiai iaeiaiiaeiaeaiey.

I?aaei?eyoea, nicaeaiiia a ?inneeneie Oaaea?aoeee, inouanoaeyao
eiiia?/aneoth aeayoaeueiinoue a Eniaiee /a?ac ?aniieiaeaiiia oai
iinoiyiiia i?aaenoaaeoaeuenoai.

A io/aoiii aiaeo yoi i?aaei?eyoea iieo/eei aaeiaie aeioiae io
aeayoaeueiinoe a ?O a noiia 750000 ?oa. e io aeayoaeueiinoe a Eniaiee a
noiia, yeaeaaeaioiie 150000 ?oa. (a ia?an/aoa ii eo?no OeA ?O ia aeaiue
iieo/aiey aeioiaea).

A niioaaonoaee n caeiiiaeaoaeuenoaii Eniaiee i?eaueue eiino?aiiuo
th?eaee/aneeo eeoe, inouanoaeythueo aeoeaioth eiiia?/aneoth
aeayoaeueiinoue a Eniaiee, iaeaaaaony iaeiaii n ei?ii?aoeee, oaeaea eae
e iaoeeiiaeueiua eiiiaiee, ii noaaea 35 %.

1.Iaeaaaaiay i?eaueue, en/eneaiiay ii eniaineiio caeiiiaeaoaeuenoao,
ninoaaeea 60 000 ?oa. Iaeia ia i?eaueue, oiea/aiiue a Eniaiee, ninoaaee:

60000 * 35 / 100 = 21000 ?oa.

2.Aeey oeaeae iaeiaiiaeiaeaiey a ?O i?iecaiaeyony neaaeothuea ?an/aou:

niaieoiiue aaeiaie aeioiae ec anao enoi/ieeia ninoaaee 90000?oa.;

iaeaaaaiay i?eaueue, en/eneaiiay ii ?inneeneiio caeiiiaeaoaeuenoao
300000?oa.;

iaeia ia i?eaueue ii noaaea 32 % ninoaaee: 300000 * 32 / 100 = 96000?oa.

3. Ia noiio iaeiaa n i?eauee, oiea/aiiiai a Eniaiee, i?aaeinoaaeyaony
ca/ao a neaaeothuai ii?yaeea:

ii?aaeaeyaony i?aaeaeueiue ?acia? ca/aoa, eioi?ue iiaeao auoue
i?aaeinoaaeai;

ec aaeiaiai aeioiaea i?iecaiaeyony au/aou, ?ac?aoaaiua ii ?inneeneiio
caeiiiaeaoaeuenoao, aeey ii?aaeaeaiey iaeaaaaiie i?eauee.

Iaeaaaaiay i?eaueue ninoaaeea 75000 ?oa.

en/eneyaony iaeia ia i?eaueue ii noaaeai, i?aaeoniio?aiiui ?inneeneei
caeiiiaeaoaeuenoaii aeey aeaiiie eaoaai?ee ieaoaeueueeia 75000 * 32 /
100 = 24000 ?oa.

Oaeei ia?acii, i?aaeaeueiue ?acia? ca/aoa ninoaaeyao 24000 ?oa.

Noiia iaeiaa, oaeoe/anee oiea/aiiiai ca a?aieoeae ninoaaeyao 21000 ?oa.

I?aaeinoaaeyaony ca/ao ia noiio iaeiaa, oiea/aiiiai a Eniaiee:
96000-21000=75000 ?oa.

Eoiai: iaeia e oieaoa 75000 ?oa.

2.4. Ii?aaeaeaiea oeiainiaiai ?acoeueoaoa aeayoaeueiinoe no?aoiaie
i?aaiecaoeee.

Oaaeeoea 2.4.1. Oeiainiaua ?acoeueoaou aeayoaeueiinoe no?aoiaie
i?aaiecaoeee.

a oun. ?oa.

Iaeiaiiaaiea iieacaoaey Eiae no?iee I?eaueue

(aeioiae, “+”) Oauoie

(?anoiae, “-“)

1 2 3 4

1. No?aoiaaiea aeecie.

No?aoiaua aciinu (i?aiee)

anaai 010 1158.0 O

ii ?eneai ia?aaeaiiui a ia?ano?aoiaaiea 011 O 985.0

i?iiaaeooi/iue eoia (no?.010-no?.011) 012 173.0 O

Aeioiaeu e ?anoiaeu ii eiaanoeoeeyi 020 35.9 25.3

Iiea/aiiua oauoee (no?aoiaua auieaou)

anaai 030 O 360.8

aeey ia?ano?aoiaueeia 031 125.6 O

i?iiaaeooi/iue eoia (no?.030-no?.031) 032 O 235.2

Eciaiaiea ?aca?aa ii no?aoiaaieth aeecie 035 389.9 –

?anoiaeu ia aaaeaiea aeaea 040 O 280.0

I?i/ea ?anoiaeu e aeioiaeu 050 – 360.0

I?iiaaeooi/iue eoia (no?.012 + no?.020 a?.3 – no?.020 a?.4 – no?.032 +
no?.035 a?.3 eee – no?.035 a?.4 -no?.040 + no?.050 a?.3 – no?.50 a?.4)
055 88.2 –

2.No?aoiaaiea eiia, /ai no?aoiaaiea aeecie

No?aoiaua aciinu (i?aiee)

anaai 060 2357.3 O

ii ?eneai ia?aaeaiiui a ia?ano?aoiaaiea 061 O 286.8

Eciaiaiea ?aca?aa ia?ac?aaioaiiie i?aiee 062 1943.8 126.7

I?iiaaeooi/iue eoia (no?.060 – no?.061 + no?.062 a?.3 eee – no?.062
a?.4) 065 3887.6 O

Ninoiyaoeany oauoee

iiea/aiiua oauoee (no?aoiaua auieaou)

anaai 070 O 896.5

aeiey ia?ano?aoiaueeia 071 365.6 O

i?iiaaeooi/iue eoia (no?.070-no?.071) 072 O 530.9

eciaiaiea ?aca?aia oauoeia 080 – 285.1

I?iiaaeooi/iue eoia (no?.072 + no?.080 a?.4 eee – no?.080 a?.3) 085
816.0 –

Eciaiaiea ae?oaeo oaoie/aneeo ?aca?aia 090 365.1 –

Io/eneaiey a ?aca?a i?aaeoi?aaeeoaeueiuo ia?ii?eyoee 100 O 912.3

?anoiaeu ia aaaeaiea aeaea 101 O 127.8

I?i/ea aeioiaeu e ?anoiaeu 110 267.1 28.1

I?iiaaeooi/iue eoia (no?.065 + no?.085 a?.3 eee – no?.085 a?.4 + no?.090
a?.3 eee – no?.090 a?.4 – no?.100 – no?.101 + no?.110 a?.3 – no?.110
a?.4) 120 2323.8 –

3.I?i/ea aeioiaeu e ?anoiaeu, ia ioianaiiua a ?acaeaeu 1 e 2

Aeioiaeu e ?anoiaeu ii eiaanoeoeeyi e?iia noii, i?eaaaeaiiuo a no?.020
130 36.3 88.8

?anoiaeu ia aaaeaiea aeaea, e?iia noii, i?eaaaeaiiuo ii no?.040 e 101
140 O 120.7

I?i/ea aeioiaeu e ?anoiaeu, e?iia noii, i?eaaaeaiiuo ii no?.050 e 110
150 265.1 36.9

ec ieo:

aeioiaeu, aeeth/aaiua a au?o/eo 151 130.8 O

Oeiainiaue ?acoeueoao io/aoiiai ia?eiaea (no?.055 a?.3 eee – no?.055
a?.4 + no?.120 a?.3 eee – no?.120 a?.4 + no?.130 a?.3 – no?.130 a?.4 –
no?.140 + no?.150 a?.3 – no?.150 a?.4) 160 2467.0 –

Au?o/ea io ?aaeecaoeee no?aoiauo oneoa (no?.012 – no?.032 + no?.035 a?.3
eee – no?.035 a?.4 + no?.050 a?.3 no?.065 + no?.085 a?.3 eee – no?.085
a?.4 + no?.090 a?.3 eee – no?.090 a?.4 + no?.110 a?.3 + no?.151) 170
3850.5 O

Oaeei ia?acii, eae aeaeii ec oaaeeoeu, o ian iiyaeeny oeiainiaue
?acoeueoao aeayoaeueiinoe no?aoiaie i?aaiecaoeee ?aaiue 2467.0 oun.
?oa. e iaeaaaaiue iaeiaii ia i?eaueue oiaiueoaiiui a 1.5 ?aca, o.e. ca
io/aoiue ia?eiae no?aoiaie i?aaiecaoeeae auei iieo/aii aieaa 50 %
no?aoiauo aciinia ca n/ao eiouanoaaiiiai no?aoiaaiey.

A yoeo oneiaeyo aeey no?aoiaie i?aaiecaoeee aoaeao aeaenoaiaaoue
noaaea iaeiaa:

– a Oaaea?aeueiue athaeaeao 8.66 % (13 * 100 % : 150 %)

– a athaeaeaou noauaeoia ?O 20 % (30 * 100 % : 150 %).

Caeeth/aiea.

A aeaiiie ?aaioa auea enneaaeiaaia i?iaeaia iaeiaiiaeiaeaiey i?eauee
i?aaei?eyoee. Iaeia ia i?eaueue yaeyaony iaeiei ec aaaeiaeoeo
oaaea?aeueiuo iaeiaia e i?aaenoaaeyao niaie iaeioi?oth niaieoiiinoue
?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey iiiiiaeaiioth ia noaaeo
i?ioeaioa. Eae oaea auei neacaii auoa iaeia ia i?eaueue yaeyaony
aanueia yooaeoeaiui eino?oiaioii aicaeaenoaey ia oeiainiaia iieiaeaiea
i?aaei?eyoee, iiauoathuei (eeai iaiai?io nieaeathuei) eo
caeioa?aniaaiiinoue a ?acaeoee i?iecaiaenoaa.

Oaeaea a ?aaioa y iiiuoaeny ioaeaeueii ?anniio?aoue iaoiaeeeo
ii?aaeaeaiey iaeiaiiaeaaaaiie i?eauee iaeioi?uo i?aaei?eyoee e
i?aaiecaoeee. Oae auee cao?iioou aii?inu yooaeoeaiinoe nieaeaiey
iaeiaiiaeaaaaiie i?eauee naeueneioicyenoaaiiuo i?aaei?eyoee ii aeaoi
iaoiaeeeai a caaeneiinoe io aeaea aeayoaeueiinoe yoeo i?aaei?eyoee.
Aeaeaa auea iiiuoea ?ac?aaioee iaoiaeeee ii?aaeaeaiey iaeiaiiaeaaaaiie
i?eauee i?aaei?eyoee inouanoaeythueo naith aeayoaeueiinoue ca ?oaaaeii.
Iaeiaei iaaei i?eciaoue /oi yoa /anoue ?aaiou ieacaeanue i?i?aaioaiiie
iaeaieaa neaai, oae eae niaeanii Eino?oeoeee AIN ?O io 10.08.95a.
?37 ana ithainu i?aaeiieaaaaiua i?aaeuaeoueie eino?oeoeeyie e
enneaaeiaaieai auee o/oaiu a aeaiiie (iineaaeiae) eino?oeoeee.

A caaa?oaiee enneaaeiaaiey iaeiaiiaeiaeaiey i?eauee i?aaei?eyoee auea
i?eaaaeaia iaoiaeeea ii?aaeaeaiey oeiainiaiai ?acoeueoaoa no?aoiaie
i?aaiecaoeee, eioi?ay ioee/aaony iniaie neiaeiinoueth ?an/aoia e
o?aaiaaea aeiiieieoaeueiuo ?acuyniaiee Ainoaea?noaaiiie Iaeiaiaie
Neoaeau *aeyaeineie iaeanoe.

Oaeei ia?acii a caeeth/aiee oioaeinue au ioiaoeoue neaaeothuaa: Ia
naaiaeiyoiee aeaiue iiaeii ii-?aciiio noaeeoue i oeeaeeeciaaiiinoe
ioiioaiee ioa/anoaaiiuo i?aaei?eyoee e ainoaea?noaa, ii “aei?iao
ineeeo eaeouee”. E ia?aua oaae oaea naeaeaiu.

Nienie eniieueciaaiiie eeoa?aoo?u.

1. Aii/a?aiei E.E., Aii/a?aiei I.A. E aai i?eoae iaeiaiaue einiaeoi?
(ni?aai/iia iiniaea) / I: 1992 a.

2. Ei?iaeei A.A, Eociaoeiaa A.A. Iaeiaiaay i?iaa?ea i?aaei?eyoey / I:
“I?EI?”, 1994 a.

3. Iaeiae a ?innee (nai?iee ii?iaoeaiuo aeieoiaioia) / I:
TH?eaee/aneay eeoa?aoo?a, 1994a.

4. Iaeiaiaue ii?ooaeue / I: “NIIEIOAE”, 1993 a.

5. Iaeiaiiaeiaeaiea: O/aaiia iiniaea / I: OII
Eiiaee?eiai-Eiinaeoiaiaay Eiiiaiey “Aeaea”, 1993 a.

6. I iaeiaa ia i?eaueue i?aaei?eyoee e i?aaiecaoeee. Caeii ?O io
27.12.91a. #2116-1.

7. I ii?yaeea en/eneaiey e oieaou a athaeaeao iaeiaa ia i?eaueue
i?aaei?eyoee e i?aaiecaoeee. Eino?oeoeey AIN ?O io 10.08.95a., ?37.

8. I ii?yaeea oi?ie?iaaiey ?aca?aia ii no?aoiaaieth aeecie.
Eino?oeoeey ?INAINNO?AO io 27.04.95a. #11-1.

9. Iieiaeaiea i oi?ie?iaaiee no?aoiauo ?aca?aia ii aeaeai no?aoiaaiey
eiui, /ai no?aoiaaiea aeecie, a nenoaia ?inainno?aoa./*aeyaeineay
ainoaea?noaaiiay no?aoiaay oe?ia “?inainno?ao-THaeo?aeANO”.

10. ?aoa?aio (aacaoa aeey aooaaeoa?ia) / *aeyaeine, 1994 a.

11. ?aoa?aio (aacaoa aeey aooaaeoa?ia) / *aeyaeine, 1995 a.

12. ?uii/iay yeiiiieea. O/aaiee. A 3 o., O.1 – Oai?ey ?uii/iie
yeiiiieee. *anoue 2. Iaeneiiaa A.O., Oeoia A.E. Iae?iyeiiiieea / I:
“NIIEIOAE”, 1992 a.

13. Oeiainu / AEo?iae, 1994 a.

14. Oeiainu / AEo?iae, 1995 a.

Eciaiaiey e aeiiieiaiey #4 Eino?oeoeee AIN ?O io 06.03.92a. #4.
Aeiaaaeaiu ienueiii AIN ?O io 27.01.93a. – YAE, 1993, ??9,10,i.1.

Iieiaeaiea i aooaaeoa?neii o/aoa e io/aoiinoe a ?O. Ooaa?aeaeaii
i?eeacii IO ?O io 20.03.92a. ?10, i.72.

I ii?yaeea en/eneaiey e oieaou a athaeaeao iaeiaa ia i?eaueue
i?aaei?eyoee e i?aaiecaoeee. Eino?oeoeey AIN ?O io 10.08.95a. ?37, i.13.

Oeacaiey ii caiieiaieth oi?i eaa?oaeueiie aooaaeoa?neie io/aoiinoe a
1994 aiaeo. I?eeiaeaiea e Ienueio IO ?O io 23.03.94a., ?34.

Eciaiaiey e aeiiieiaiey ?8 Eino?oeoeee AIN ?O io 06.03.92a. ?4.
Ca?aaeno?e?iaaiu Ieithnoii ?O 08.06.94a. ?593.

I ii?yaeea en/eneaiey e oieaou a athaeaeao iaeiaa ia i?eaueue
i?aaei?eyoee e i?aaiecaoeee. Eino?oeoeey AIN ?O io 10.08.95a. ?37.

?acuyniaiey AIN ?O ii ioaeaeueiui aii?inai, naycaiiui n i?eiaiaieai
iaeiaiaiai caeiiiaeaoaeuenoaa i iaeiaiiaeiaeaiee i?eauee (aeioiaea)
th?eaee/aneeo eeoe. Ienueii AIN ?O io 14.09.93a., ?AA-4-01/145i.

I ii?yaeea en/eneaiey e oieaou a athaeaeao iaeiaa ia i?eaueue
i?aaei?eyoee e i?aaiecaoeee. Eino?oeoeey AIN ?O io 10.08.95a. #37.

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