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Оценка финансового положения предприятия

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a iaycaoaeuenoa, n?iee iiaaoaiey eioi?uo ianooiatho a io/aoiii ia?eiaea,
a oaeaea ion?i/aiiuo e i?in?i/aiiuo iaycaoaeuenoa.

Aeey oeaeae aiaeeca ninoiyiey ?an/aoia n iinoaaueeaie iiaeao auoue
eniieueciaaia oaaeeoea 6.

Aaaeiiinoue o/aoa ?an/aoia n iinoaaueeaie.

%

Iinoaauee, ? n/aoa-oaeoo?u

Caaeieaeaiiinoue ia ia/aei ianyoea

aeaoa i?aae- iinoa

ia?- i?ey aue-

iey oeth, eo,

oun. oun.

?oa. ?oa.

Aicieeei iaycaoaeue-oai a io/aoiii ianyoea

aeaoa noiia

oun.

?oa.

Iiea/aii

eee ca/oaii

aeaoa noi-

ia

Caaeieaeaiiinoue ia eiiaoe ia?eiaea

i?aae ii

i?ey noaa

oeth ueeo

1

Eani?iioic %151

5.11 – 120

– –

02.12

120

2

III ?oii?%128

8.11 – 48

– –

02.12

48

3

A/I Ai?aoe %135

1.12 280

– –

280

4

II Oi?oi %28

5.08 – 122

– –

122

5

OII Nai %137

– – –

08.12 560

18.12

560

6

II Niaia %201

– – –

10.12 308

21.12

308

7

A/I O?ai %401

– – –

28.12 40

40

8

II Auiae %309

– – –

29.12 60

60

Eoiai ia 31.12.93 – 280 290 –
968 1036 280 222

Aaeaiany/iia aaaeaiea iiaeiaiie aaaeiiinoe iicaieyao ioneaaeeaaoue
ninoiyiea e?aaeeoi?neie caaeieaeaiiinoe ia i?aaei?eyoee. Eae aeaeei,
aeey aiaeece?oaiiai i?aaei?eyoey caaeieaeaiiinoue iinoaaueeai ninoaaeea
222 oun. ?oa. (290+968-1036), a oii /enea 122 oun. ?oa. i?in?i/aiiay
e?aaeeoi?neay caaeieaeaiiinoue. Iniaia aieiaiea neaaeoao ia?aoeoue ia
ninoiyiea ?an/aoia n A/I “Ai?aoe” a nayce n ia?aciaaieai caaeieaeaiiinoe
ca iei a ?acia?a 280 oun. ?oa., aicieeoae aneaaenoaea i?aaeaa?eoaeueiie
iieaou aac iineaaeothuae ioa?ocee i?iaeoeoeee. Oeacaiiay
caaeieaeaiiinoue a neioaoe/aneie o/aoa e io/aoiinoe aoaeao
?anniao?eaaoueny eae aeaaeoi?neay.

Ne?uoay e?aaeeoi?neay caaeieaeaiiinoue i?aaei?eyoey aicieeaao a neo/aa
?ani?ino?aiaiiie a ianoiyuaa a?aiy oi?iu ?an/aoia n iieoiaoaeyie ia
oneiaeyo i?aaeiieaou. Aiaeec ninoiyiey e?aaeeoi?neie caaeieaeaiiinoe
i?aaei?eyoey aai iieoiaoaeyi iieacai a oaaeeoea 7.

Aiaeec ninoiyiey ?an/aoia n iieoiaoaeyie e caeac/eeaie (ia 1.01.94)

%

Iieoiaoaeue

Caaeieaeaiiinoue

(naeueaei) ia ia-/aei ia?eiaea

aeaoa noiia

oun.?oa.

Iinooieaiea

n?aaenoa

aeaoa noiia

oun.?oa.

Ioa?ocea

aeaoa noiia

oun.?oa.

Caaeieaeai-iinoue ia eiiaoe

ia?eiaea,

oun.?oa.

1

I/I Ca?y

7.06 348

– –

5.12 300

48

2

II Naao

10.07 194

– –

8.12 94

100

3

III Caieo

12.09 348

– –

8.12 348

4

II Noa?o

– –

1.12 194

10.12 194

5

II Yeaoaio

– –

10.12 50

– –

50

6

NI ?ino

– –

10.12 50

– –

50

Eoiai: – 890 –
294 – 936 248

Eae aeaeei, ne?uoay e?aaeeoi?neay caaeieaeaiiinoue i?aaei?eyoey
ninoaaeea 248 oun. ?oa., ec ieo 148 oun. ?oa. – ni n?ieii ia?aciaaiey
aieaa o?ao ianyoeaa.

Aiaeiae/ii aiaeece?oaony ninoiyiea caaeieaeaiiinoe i?aaei?eyoey ii
iieo/aiiui nnoaeai aaiea, caeiai, i?i/ei e?aaeeoi?ai.

?acoeueoaou aiaeeca iiaoo auoue i?aaenoaaeaiu a oaaeeoea 8.

Aiaeec ninoiyiey e?aaeeoi?neie caaeieaeaiiinoe (oun. ?oa.)

Inoaoee ia

A oii /enea ii n?ieai ia?aciaaiey (ia eiiaoe aiaea)

Iieacaoaee

ia/aei aiaea

eiiaoe aiaea

aei iaeiiai ianyoea

io iaeiiai ianyoea aei o?ao

oi o?ao ianyoeaa aei oanoe

aieaa oanoe ianyoeaa

1.E?aoein?i/iua e?aaeeou aaiea

357

888

760

128

2.E?aoein?i/iua caeiu

245

3.E?aaeeoi?neay caaeieaeaiiinoue

653

703

322

69

264

48

ca oiaa?u e oneoae

355

222

100

122

ii iieaoa o?oaea

35

43

16

21

6

ii ?an/aoai ii nioeeaeueiiio no?aoiaaieth e iaania/aieth

17

12

12

ii ieaoaaeai a athaeaeao

40

170

98

36

36

i?i/ei e?aaeeoi?ai

6

256

108

100

48

a o./. ii ?an/aoai n iieoiaoaeyie

248

100

100

48

4.I?in?i/aiiay caaeieaeaiiinoue – anaai, a oii /enea

238

509

x

x

x

x

ii e?aoein?i/iui nnoaeai

128

x

x

x

x

ii e?aoein?i/iui caeiai

ii ?an/aoai n iinoaaueeaie

211

122

x

x

x

x

ii ?an/aoai n iieoiaoaeyie

148

ii ieaoaaeai a athaeaeao

11

72

x

x

x

x

ii iieaoa o?oaea

12

27

x

x

x

x

ii nioeeaeueiiio no?aoiaaieth e iaania/aieth

4

12

Ni?aai/ii: e?aoein?i/iua iaycaoaeuenoaa

anaai :

1255

1591

Eae neaaeoao ec aeaiiuo oaaeeoeu 8, ii ?yaeo noaoae ia eiiaoe aiaea
eiaaony i?in?i/aiiay caaeieaeaiiinoue. I?e yoii ioiioaiea i?in?i/aiiie
caaeieaeaiiinoe e iauae aaee/eia e?aoein?i/iuo iaycaoaeuenoa
oaaee/eeinue ca io/aoiue ia?eiae n 19.0% (238/1255*100) aei 32.0%
(509/1591*100). E?iia oiai, cia/eoaeueii oooaeoeeanue, a n?aaiaiee n
i?ioeui aiaeii, no?oeoo?a i?in?i/aiiuo iaycaoaeuenoa. Aaconeiaii, ethaie
oaeo i?in?i/aiiie caaeieaeaiiinoe neaaeoao ?anniao?eaaoue eae
io?eoeaoaeueiia yaeaiea. Oai ia iaiaa, a ninoaaa iaycaoaeuenoa ethaiai
i?aaei?eyoey oneiaii iiaeii auaeaeeoue caaeieaeaiiinoue “n?i/ioth” e
“niieieioth” Iai?eia?, iaycaoaeuenoaa ia?aae athaeaeaoii yaeythony aeey
ethaiai i?aaei?eyoey “n?i/iuie”, oiaaea eae iieo/aiiua io iieoiaoaeae
aaainu i?aaenoaaeytho, eae i?aaeei, “niieieioth” caaeieaeaiiinoue. Ii
yoiio aea i?eciaeo e “n?i/iie” caaeieaeaiiinoe neaaeoao ioianoe
iaycaoaeuenoaa ia?aae aaieii ii iieo/aiiie nnoaea, a oaeaea i?aaiaie
nioeeaeueiiai no?aoiaaiey e iaania/aiey. Enoiaey ec yoiai iiaeii
ioiaoeoue, /oi a ia/aea aiaea aeiey “n?i/iie” caaeieaeaiiinoe a ninoaaa
i?in?i/aiiuo iaycaoaeuenoa i?aaei?eyoey ninoaaeyea 4.6% (11/238*100), e
eiioeo aiaea yoa aaee/eia aic?inea ia 37.7%, ninoaaea 41.7%
((128+72+12)/509*100).

Ana yoi iiaeoaa?aeaeaao auaiaeu i iaee/ee o i?aaei?eyoey na?ueaciuo
oeiainiauo cao?oaeiaiee.

Ia eeeaeaeiinoue i?aaei?eyoey cia/eoaeueiia aeeyiea ieacuaaao n?ie
i?aaeinoaaeaiey e?aaeeoa.

N?aaeiee ia?eiae i?aaeinoaaeaiey e?aaeeoa iiaeao auoue en/eneai ii
oi?ioea:

aaea iiae noiia?iui iai?ioii iiieiaaony aaee/eia aeaaeoiaiai iai?ioa ca
aiaeece?oaiue ia?eiae ii n/aoai iaycaoaeuenoa. I?eia/aiea : ?an/aou
i?iaiaeyony ioaeaeueii ii eaaeaeiio aeaeo iaycaoaeuenoa.

Aeey ii?aaeaeaiey n?aaeiaai i?aeiaea e?aaeeoa ca aiae a /eneeoaea
oi?ioeu aoaeao 360 (eiee/anoai aeiae a ia?eiaea), ca eaa?oae – 90, ca
ianyoe – 30.

I?e yoii a iaeaieaa oi?iuaiiii aeaea aaee/eio n?aaeiaai inoaoea ii
aeaeai e?aoein?i/iuo iaycaoaeuenoa iiaeii ?ann/eoaoue ii aeaiiui aaeaina
eae:

aaea IECi e IECe – inoaoie caaeieaeaiiinoe ia ia/aei e eiiaoe ia?eiaea.

Aiieia iiiyoii, /oi oaeie ?an/ao aoaeao aanueia i?eaeeceoaeueiui.

Aeey iieo/aiey aieaa aeinoiaa?iie eioi?iaoeee neaaeoao i?eaea/ue
aaeaiany/iua aeaiiua ia inoaoeao e?aaeeoi?neie caaeieaeaiiinoe,
io?aaeaaiua a aeo?iaeao-i?aea?ao %4 “E?aoein?i/iua e?aaeeou aaieia”, %6
“?an/aou n iinoaaueeaie”, %8 “?an/aou ii aaainai iieo/aiiui”, “?an/aou n
athaeaeaoii”, %10 “?an/aou ii iieaoa o?oaea” e “?an/aou ii nioeeaeueiiio
no?aoiaaieth e iaania/aieth” eee a caiaiythueo eo aaaeiiinoyo.

Aeey aiaeeca oaeiaii eniieueciaaoue oaaeeoeo 9.

Aiaeec e?aoein?i/iuo iaycaoaeuenoa ii n?ieai eo aicieeiiaaiey.

Aeae iaycaoaeuenoa

N?aaeiee ia-?eiae e?aaee-oiaaiey a i?aaeuaeouai aiaeo, aeie

N?aaeiee in-oaoie e?aaee-oi?neie ca-aeieaeaiii-noe a oaeo-uai aiaeo,
oun.?oa.

Iai?io ii aeaaaoo ca oa-eouee ia?e-iae, oun.?oa.

I?iaeieaee-oaeueiinoue e?aaeeoiaa-iey a oaeo-uai aiaeo, aeie

(a?.2*360)/

a?.3

A

1

2

3

4

1.Caaeieaeaiiinoue ii e?aoein?i/iui nnoaeai aaiea

114.3

403.6

1640.0

88.6

2.E?aaeeoi?neay caaeieaeaiiinoue ii ?an-/aoai n iinoaaueeaie

49.2

229.3

1994.0

41.4

3.Aaainu, iieo/aiiua io iieoiaoaeae e caeac/e-eia

64.1

580.0

3208.0

65.1

4.?an/aou n athaeaeaoii

31.7

27.4

314.0

31.4

5.?an/aou ii iieaoa o?oaea

25.7

87.5

1013.5

31.1

6.?an/aou ii nioeeaeue-iiio no?aoiaaieth e iaania/aieth

18.1

20.1

344.0

21.0

Aeaiiua oaaeeoeu 9 naeaeaoaeuenoaotho i iaeaieaa na?ueaciuo eciaiaieyo
a n?ieao e?aaeeoiaaiey, i?iecioaaeoeo a oaeouai aiaeo ii noaoueyi
e?aoein?i/iuo nnoae aaiea e e?aaeeoi?neie caaeieaeaiiinoe ca oiaa?u,
?aaiou e oneoae. Oae, n?aaeiee ia?eiae i?aaeinoaaeaiey aaieianeeo
e?aaeeoia a n?aaiaiee n i?aaeuaeouei aiaeii nie?aoeeny ia 25.7 aeiy e
ninoaaee 88.6 aeiae. Ia?auaao ia naay aieiaiea oiaiueoaiea ia 7.8 aeiy
n?iea iiaaoaiey oiaa?iiai e?aaeeoa. Oae, anee a i?aaeuaeouai aiaeo
ia?eiae iiaaoaiey e?aaeeoi?neie caaeieaeaiiinoe ninoaaeye 49.2 aeiy, oi
a io/aoiii aiaeo – 41.4 aeiy. A oeaeii, oaeay oaiaeaioeey
naeaeaoaeuenoaoao ia oooaeoaiee oneiaee iiaaoaiey e?aaeeoa, a,
neaaeiaaoaeueii, e nieaeaiee eeeaeaeiinoe. Oiaaea, oeiainiaay
onoie/eainoue i?aaei?eyoey aoaeao caaenaoue io oiai, eaeei ia?acii iii
no?ieei a oaeouai ia?eiaea acaeii?an/aou ni naieie aeieaeieeaie
(aeaaeoi?aie). Iaiiiiei, /oi iaiaoiaeeiui oneiaeai noaaeeueiinoe
aeayoaeueiinoeyaeyaony iieo/aiea e?aaeeoa ia oao aea oneiaeyo (eee
eo/oeo), ia eioi?uo naii i?aaei?eyoea aai ieacuaaao.

Nenoaia iieacaoaeae, eniieuecoaiuo aeey ioeaiee ieaoaaeaniiniaiinoe e
eeeaeaeiinoe, i?aaenoaaeaia a oaaeeoea 10.

IIEACAOAEUe

IACIA*AIEA

?AN*AOIAss

OI?IOEA E EN-

OI*IEEE EI-

OI?IAOeEE

OeEO?IAIE

I?EIA? (ii aeai-

iui ia eiiaoe aiaea)

1. Eiyooeoeeaio aaniethoiie eeeaeaeiinoe (n?i/iinoe)

Iieacuaaao, eaeay /anoue oaeouae caaeieaeaiiinoe iiaeao auoue iiaaoaia
ia aeaoo ninoaaeaiey aaeaina eee ae?oaoth aeaoo

( aeaiaaeiua n?aaenoaa+auno?i?aaeecoaiua oeaiiue aoiaae ) /
e?aoein?i/iua iaycaoaeuenoaa (eoia III ?acaeaea ianneaa aaeaina-iaooi)

AIAAe?EOUe Equation

2. Ooi/iaiiue eiyooeoeeaio eeeaeaeiinoe

Iieacuaaao, eaeay /anoue oaeoueo iaycaoaeuenoa iiaeao auoue iiaaoaia ia
oieueei ca n/ao eiathueony n?aaenoa, ii e iaeeaeaaiuo iinooieaiee

( aeaiaaeiua n?aaenoaa+auno?i?aaeecoaiua oeaiiua aoiaae+ aeaaeoi?neay
caaeieaeaiiinoue) /

e?aoein?i/iua iaycaoaeuenoaa (eoia III ?acaeaea ianneaa aaeaina-iaooi)

3. Iauee eiyooeoeeaio eeeaeaeiinoe

Iicaieyao onoaiiaeoue, a eaeie noaiaie oaeouea aeoeau iie?uaatho
e?aoein?i/iua iaycaoaeuenoaa

oaeouea aeoeau (II-III ?acaeae aeoeaa aaeaina iaooi) /

e?aoein?i/iua iaycaoaeuenoaa (eoia III ?acaeaea ianneaa aaeaina-iaooi)

4. Iai?ioiue eaieoae

Naeaeaoaeuenoaoao i i?aauoaiee oaeoueo aeoeaia iaae e?aoein?i/iuie
iaycaoaeuenoaaie (ia iauae eeeaeaeiinoe i?aaei?eyoey)

oaeouea aeoeau

(II+III ?acaeaeu aeoeaa) –

e?aoein?i/iua iaycaoaeuenoaa

(eoia III ?acaeaea ianneaa)

5. Eiyooeoeeaio iaiaa?aiiinoe

Iieacuaaao, eaeay /anoue nianoaaiiuo enoi/ieeia aeiaeaia a iaeaieaa
iiaeeueiua aeoeau

iai?ioiue eaieoae / enoi/ieee nianoaaiiuo n?aaenoa (I ?acaeae ianneaa
aaeaina)

6. Aeiey o?oaeii?aaeecoaiuo aeoeaia a iauae aaee/eia oaeoueo aeoeaia

Oa?aeoa?ecoao “ea/anoai” aeoeaia

Caeaaeaeua caianu iaoa?eaeia, o?oaeii?aaeecoaiay i?iaeoeoeey,
i?in?i/aiiay aeaaeoi?neay caaeieaeaiiinoue (aeaiiua oi?aeai/aneiai
o/aoa) / oaeouea aeoeau (?an/aoii)

7. Niioiioaiea o?oaeii?aaeecoaiuo e eaaei?aaeecoaiuo aeoeaia

Oa?aeoa?ecoao “ea/anoai” aeoeaia

O?oaeii?aaeecoaiua aeoeau (aeaiiua oi?aaeai/aneiai o/aoa) / (oaeouea
aeoeau – o?oaeii?aaeecoaiua aeoeau) (?an/aoii)

8. N?aaeiee ia?eiae i?aaeinoaaeaiey e?aaeeoa

Oa?aeoa?ecoao aeeeoaeueiinoue e?aaeeoiaaiey i?aaei?eyoey aai
eiio?aaaioaie

N?aaeiee inoaoie * eiee/anoai aeiae a ia?eiaea / noiia iai?ioa
(iai?io ii aeaaaoo n/aoia iaycaoaeuenoa 60,64,68,90 e ae?.) ca ia?eiae

2. Aiaeec no?oeoo?u enoi/ieeia n?aaenoa e eo eniieueciaaiey.

Ioeaiea no?oeoo?u enoi/ieeia n?aaenoa i?iaiaeeony eae aioo?aiieie, oae e
aiaoieie iieueciaaoaeyie aooaaeoa?neie eioi?iaoeee.

Aiaoiea iieueciaaoaee (aaiee, eiaanoi?u, e?aaeeoi?u) ioeaieaatho
eciaiaiea aeiee nianoaaiiuo n?aaenoa i?aaei?eyoey a iauae noiia
enoi/ieeia n?aaenoa n oi/ee c?aiey oeiainiaiai ?enea i?e caeeth/aiee
naeaeie. ?ene ia?anoaao n oiaiueoaieai aeiee nianoaaiiuo enoi/ieeia
n?aaenoa.

Aioo?aiiee aiaeec no?oeoo?u enoi/ieeia eiouanoaa naycai n ioeaieie
aeueoa?iaoeaiuo aa?eaioia oeiaine?iaaiey aeayoaeueiinoe i?aaei?eyoey.
I?e yoii iniiaiuie e?eoa?eyie auai?a yaeythony oneiaey i?eaea/aiey
caaiiuo n?aaenoa, eo “oeaia”, noaiaiue ?enea, aiciiaeiua iai?aaeaiey
eniieueciaaiey e o. ae.

A iauai neo/aa aia caaeneiinoe io i?aaiecaoeeiiii-i?aaiauo aeaeia e oi?i
nianoaaiiinoe enoi/ieeaie oi?ie?iaaiey eiouanoaa ethaiai i?aaei?eyoey
yaeythony nianoaaiiua e caaiiua n?aaenoaa.

A oeaeii eioi?iaoeey i aaee/eia nianoaaiiuo enoi/ieeia i?aaenoaaeaia a I
?acaeaea ianneaa aaeaina. E iei, a ia?aoth i/a?aaeue, ioiinyony:

onoaaiue eaieoae – noieiinoiia io?aaeaiea niaieoiiiai aeeaaea
o/?aaeeoaeae (nianoaaiieeia) a eiouanoai i?aaei?eyoey i?e aai nicaeaiee.
?acia? onoaaiiai eaieoaea ii?aaeaeyaony o/?aaeeoaeueiuie aeieoiaioaie e
iiaeao auoue eciaiai oieueei ii ?aoaieth o/?aaeeoaeae i?aaei?eyoey e
aianaieth niioaaonoaothueo eciaiaiee a o/?aaeeoaeueiua aeieoiaiou;

?aca?aiue oiiae – enoi/iee nianoaaiiuo n?aaenoa, nicaeaaaaiue
i?aaei?eyoeai, a niioaaonoaee n caeiiiaeaoaeuenoaii, iooai io/eneaiee io
i?eauee. ?aca?aiue oiiae eiaao no?iai oeaeaaia iacia/aiea –
eniieuecoaony ia auieaoo aeioiaeia o/?aaeeoaeyi i?e ionoonoaee eee
iaaeinoaoi/iinoe i?eauee io/aoiiai aiaea, ia iie?uoea oauoeia
i?aaei?eyoey ca io/aoiue aiae e ae?.;

oiiaeu niaoeeaeueiiai iacia/aiey – enoi/ieee nianoaaiiuo n?aaenoa
i?aaei?eyoey, ia?acoaiua ca n/ao io/eneaiee io i?eauee, inoathuaeny a
?anii?yaeaiee i?aaei?eyoey;

ia?ani?aaeaeaiiay i?eaueue – /anoue /enoie i?eauee, eioi?ay ia auea
?ani?aaeaeaia i?aaei?eyoeai ii ninoiyieth ia aeaoo ninoaaeaiey io/aoa.

Aeaiiua i ninoaaa e aeeiaieea caaiiuo n?aaenoa io?aaeathony ai II e III
?acaeaeao ianneaa. E iei ioiinyony:

e?aoein?i/iua e?aaeeou aaieia – nnoaeu aaieia, iaoiaeyueony eae aioo?e
no?aiu, oae e ca ?oaaaeii, iieo/aiiua ia n?ie aei iaeiiai aiaea;

aeieain?i/iua e?aaeeou aaieia – nnoaeu aaieia, iieo/aiiua ia n?ie aieaa
iaeiiai aiaea;

e?aoein?i/iua caeiu – nnoaeu caeiiaeaaoeaa (e?iia aaieia), iaoiaeyueony
eae aioo?e no?aiu, oae e ca ?oaaaeii, iieo/aiiua ia n?ie ia aieaa
iaeiiai aiaea;

aeieain?i/iua caeiu – nnoaeu caeiiaeaaoeaa (e?iia aaieia), iieo/aiiua ia
n?ie aieaa iaeiiai aiaea;

e?aaeeoi?neay caaeieaeaiiinoue i?aaei?eyoey iinoaaueeai e iiae?yae/eeai,
ia?aciaaaoayny a ?acoeueoaoa ?ac?uaa iaaeaeo a?aiaiai iieo/aiey
oiaa?ii-iaoa?eaeueiuo oeaiiinoae eee iio?aaeaieai oneoa e aai
oaeoe/aneie iieaou;

caaeieaeaiiinoue ii ?an/aoai n athaeaeaoii, aicieeoay aneaaenoaea
?ac?uaa iaaeaeo a?aiaiai ia/eneaiey e aeaoie ieaoaaea;

aeieaiaua iaycaoaeuenoaa i?aaei?eyoey ia?aae naieie ?aaioieeaie ii
iieaoa eo o?oaea;

caaeieaeaiiinoue i?aaiai nioeeaeueiiai no?aoiaaiey e iaania/aiey,
ia?aciaaaoayny aaeaeo ?ac?uaa iaaeaeo a?aiaiai aicieeiiaaiey
iaycaoaeuenoaa e aeaoie ieaoaaea;

caaeieaeaiiinoue i?aaei?eyoey i?i/ei oicyenoaaiiui eiio?aaaioai.

E /eneo iniiaiuo iieacaoaeae, oa?aeoa?ecothueo no?oeoo?o enoi/ieeia
n?aaenoa, ioiinyony:

Yoio eiyooeoeeaio aaaeai eae aeey eiaanoi?ia, oae e aeey e?aaeeoi?ia
i?aaei?eyoey, iineieueeo ii oa?aeoa?ecoao aeieth n?aaenoa, aeiaeaiiuo
nianoaaiieeaie a iauoth noieiinoue eiouanoaa i?aaei?eyoey.

Aeaiiua aooaaeoa?neiai aaeaina aiaeece?oaiiai i?aaei?eyoey
naeaeaoaeuenoaoao i aeinoaoi/ii aunieii cia/aiee eiyooeoeeaioa
iacaaeneiinoe (60.6% a ia/aea aiaea e 58,0% a eiioea aiaea). Oaeei
ia?acii, iiaeii naeaeaoue auaiae i oii, /oi aieueoay /anoue eiouanoaa
i?aaei?eyoey oi?ie?oaony ca n/ao nianoaaiiuo enoi/ieeia.

A aieueoeinoaa no?ai n ?acaeouie ?uii/iuie ioiioaieyie n/eoaaeny, /oi
anee yoio eiyooeoeeaio aieueoa eee ?aaai 50%, oi ?ene e?aaeeoi?ia
ieieiaeueiue: ?aaeeciaaa iieiaeio eiouanoaa, noi?ie?iaaiiiai ca n/?o
nianoaaiiuo n?aaenoa, i?aaei?eyoea niiaeao iiaaneoue naie aeieaiaua
iaycaoaeuenoaa.

Eiyooeoeeaio oeiainiaie onoie/eainoe (noaaeeueiinoe):

Cia/aiea eiyooeoeeaioa iieacuaaao oaeaeueiue aan oao enoi/ieeia
oeiaine?iaaiey, eioi?ua i?aaei?eyoea iiaeao eniieueciaaoue a naiae
aeayoaeueiinoe aeeeoaeueiia a?aiy.

Iineieueeo ii aeaiiui aooaaeoa?neiai aaeaina aiaeece?oaiia i?aaei?eyoea
ia eiaei aeieain?i/iuo e?aaeeoia, cia/aiea eiyooeoeeaioa oeiainiaie
onoie/eainoe aoaeao niaiaaeaoue n ?ann/eoaiiui ?aiaa iieacaoaeai.

Eiyooeoeeaio oeiaine?iaaiey:

Eiyooeoeeaio iieacuaaao, eaeay /anoue aeayoaeueiinoe i?aaei?eyoey
oeiaine?oaony ca n/ao nianoaaiiuo n?aaenoa, a eaeay – ca n/ao caaiiuo.
Neooaoeey, i?e eioi?ie aaee/eia eiyooeoeeaioa oeiaine?iaaiey iaiueoa 1
(aieueoay /anoue eiouanoaa i?aaei?eyoey noi?ie?iaaia ca n/ao caaiiuo
n?aaenoa), iiaeao naeaeaoaeuenoaiaaoue ia iianiinoe
iaieaoaaeaniiniaiinoe e ia?aaeei cao?oaeiyao aiciiaeiinoue iieo/aiey
e?aaeeoa.

N?aco aea neaaeoao i?aaeinoa?a/ue io aoeaaeueiiai iiieiaiey
?aeiiaiaeoaiuo cia/aiee aeey ?anniio?aiiuo iieacaoaeae. A ?yaea neo/aaa
aeiey nianoaaiiuo n?aaenoa a eo iauai iauaia iiaeao auoue iaiaa iieiaeiu
e, oai ia iaiaa, oaeea i?aaei?eyoey aoaeoo nio?aiyoue aeiaieueii
aunieoth oeiainiaoth onoie/eainoue. Yoi, a ia?aoth i/a?aaeue, eanaaony
i?aaei?eyoee, aeayoaeueiinoue eioi?uo oa?aeoa?ecoaony aunieie
iai?a/eaaaiinoueth aeoeaia, noaaeeueiui ni?inii ia ?aaeecoaioth
i?iaeoeoeeth, iaeaaeaiiuie eaiaeaie niaaaeaiey e nauoa; ieceei o?iaiai
iinoiyiiuo cao?ao (iai?eia?, oi?aiaua e iin?aaeie/aneea i?aaiecaoeee).

A oi aea a?aiy aeey eaieoaeiaieeo i?aaei?eyoee n aeeeoaeueiui ia?eiaeii
iai?ioa n?aaenoa, eiathueo cia/eoaeueiue oaeaeueiue aan aeoeaia
oeaeaaiai iai?aaeaiey (iai?eia?, i?aaei?eyoey iaoeiino?ieoaeueiie
io?anee), aeiey caaiiuo n?aaenoa 40-50% iiaeao auoue iianiie aeey eo
oeiainiaie noaaeeueiinoe.

Iniaia aieiaiea i?e ioeaiea no?oeoo?u enoi/ieeia eiouanoaa i?aaei?eyoey
aeieaeii auoue oaeaeaii niiniao eo ?aciauaiey a aeoeaa. A yoii
i?iyaeyaony ia?ac?uaiay naycue aiaeeca ianneaiie e aeoeaiie /anoae
aaeaina. Ecaanoii, /oi ia aioeo i?aaei?eyoeyo neiieeanue ianna
iaeniieuecoaiuo (eee neaai eniieuecoaiuo) iniiaiuo e iai?ioiuo n?aaenoa,
caauoathueo iauoth aaee/eio eiouanoaa i?aaei?eyoey. E /eneo
io?eoeaoaeueiuo iineaaenoaee oeacaiiiai yaeaiey ioiineony iiauoaiiay
iio?aaiinoue a aeiiieieoaeueiii oeiaine?iaaiee, iie?uaathuai ioaea/aiea
n?aaenoa ec iai?ioa. Iineieueeo nianoaaiiua n?aaenoaa i?aaei?eyoey
ia?aie/aiu, oi enoi/ieeii aeiiieieoaeueiiai oeiaine?iaaiey
aeayoaeueiinoe noaiiayony, eae i?aaeei, aei?iainoiyuea aaieianeea
e?aaeeou.

I?eia?ii neacaiiiio yaeyaony aiaeece?oaiia iaie i?aaei?eyoea. Oae,
niioiioaiea nianoaaiiuo e caaiiuo n?aaenoa o iaai ninoaaeei a ia/aea
aiaea 1.54 (1932 / 1255) e 1.73 (2403 / 1393) a eiioea aiaea, /oi ia
ia?aue acaeyae iicaieyao aiai?eoue i aeinoaoi/ii aunieie oeiainiaie
onoie/eainoe i?aaei?eyoey e iaaieueoii ?enea aeey aai e?aaeeoi?ia.

Iaeiaei, eae iu oaaaeeeenue ?aiaa, enoeiiia oeiainiaia iieiaeaiea
i?aaei?eyoey aeaeaei ia oae noaaeeueii, eae yoi i?aaenoaaeyaony ii
i?iaaaeaiiui auoa ?an/aoai. Aeaenoaeoaeueii, nianoaaiiua enoi/ieee a eo
iauai iauaia eiatho iaeaieueoee oaeaeueiue aan. Ii, eae iieacae aiaeec
ninoiyiey eiouanoaa i?aaei?eyoey, (ni. i.1.2), cia/eoaeueiue iauai
n?aaenoa aeiaeai a o?oaeii?aaeecoaiua aeoeau (caeaaeaeua caianu
iaoa?eaeia, ia iieuecothuothny ni?inii aioiaoth i?iaeoeoeeth,
niiieoaeueioth aeaaeoi?neoth caaeieaeaiiinoue), /oi nicaeaao ?aaeueioth
oa?ico iaieaoaaeaniiniaiinoe i?aaei?eyoey. Oaeei ia?acii, iu au? ?ac
oaaaeeeenue a oii, /oi aooaaeoa?, aiaeece?othuee oeiainiaia iieiaeaiea
i?aaei?eyoey, aeieaeai no?ieoue naie auaiaeu, a ia?aoth i/a?aaeue, ia
aeaiiuo aiaeeoe/aneiai o/aoa, ?ane?uaathueo iai?aaeaiey aeiaeaiey
n?aaenoa.

Aeaeaa ia?aoiaeyo e aiaeeco eciaiaiee, eiaaoeo ianoi eae a ninoaaa
nianoaaiiuo, oae e caaiiuo n?aaenoa.

Aiaeec nianoaaiiuo enoi/ieeia oeaeaniia?acii ia/eiaoue n ioeaiee eo
no?oeoo?u e ninoaaa ii aeaiiui aaeaina e ?anoeo?iaie e iaio. Ec ieo, a
/anoiinoe, neaaeoao, /oi enoi/ieee nianoaaiiuo n?aaenoa aiaeece?oaiiai
i?aaei?eyoey a naiae iniiaiie ianna i?aaenoaaeaiu aai onoaaiui
eaieoaeii, aeiey eioi?iai ninoaaeea 98.7% a ia/aea aiaea e 86.4% a
eiioea. Ae?oaei, i?aaenoaaeaiiui a aaeaina yeaiaioai nianoaaiiuo
n?aaenoa i?aaei?eyoey, yaeythony oiiaeu niaoeeaeueiiai iacia/aiey, aeiey
eioi?uo a oa/aiea aiaea aic?inea n 1.3% aei 13.6%. Ioiaoei, /oi
iiaeiaiay no?oeoo?a nianoaaiiuo enoi/ieeia yaeyaony aeaeaei ia
eaeaaeueiie. A /anoiinoe, eiaanoi?ia i?aaei?eyoey aeieaeii auei au
ianoi?iaeeoue ionoonoaea a aaeaina noaouee “Ia?ani?aaeaeaiiay i?eaueue”
e /?acau/aeii iaeay aaee/eia, io?aaeaaiay ii noaouea “Oiiaeu
niaoeeaeueiiai iacia/aiey “, iineieueeo oeacaiiua ianneau i?aaenoaaeytho
niaie oeiainiaue ?acoeueoao aeayoaeueiinoe i?aaei?eyoey e
naeaeaoaeuenoaotho i oii, neieueei i?aaei?eyoea “ia?aaioaei” ca ia?eiae
naiaai nouanoaiaaiey. A /anoiinoe, aeaiiua ii noaouea “Ia?aniaaeaeaiiay
i?eaueue i?ioeuo eao” aiai?yo i oii, ia neieueei oaaee/eeenue aeoeau
i?aaei?eyoey n iiiaioa aai nouanoaiaaiey ca n/ao aai nianoaaiiuo
enoi/ieeia. Aiaeiae/ii, iaee/ea a aaeaina eioi?iaoeee i
ia?ani?aaeaeaiiie i?eauee naeaeaoaeuenoaoao i aaee/eia oaaee/aiey
eiouanoaa i?aaei?eyoey a oaeouai aiaeo.

Caoai ia?aoiaeyo e iiyeaiaioiiio eco/aieth eaaeaeiai enoi/ieea, eiay a
aeaeo eo ?acee/ioth ?ieue a ooieoeeiie?iaaiee i?aaei?eyoey.

Oae, i?e aiaeeca onoaaiiai eaieoaea i?aaeaea anaai ioeaieaatho iieiioo
aai oi?ie?iaaiey, auyniyy, a neo/aa iaiaoiaeeiinoe, eoi ec o/?aaeeoaeae
ia auiieiee (/anoe/ii auiieiee) naie iaycaoaeuenoaa ii aeeaaeo a
onoaaiie eaieoae.

Ia aianaiiua a onoaaiie eaieoae aeoeau ia iiiaio ninoaaeaiey
aooaaeoa?neiai aaeaina a neioaoe/aneii o/aoa io?aaeathony a n/aoa 75
“?an/aou n o/?aaeeoaeyie” eae aeaaaoiaia naeueaei. Neaaeiaaoaeueii,
eioi?iaoeey i aaee/eia caaeieaeaiiinoe o/anoieeia ii eo aeeaaeai a
onoaaiie eaieoae aoaeao io?aaeaia a aeoeaa aaeaina ii noaouea “?an/aou n
o/?aaeeoaeyie”.

Aeaeaa neaaeoao oaaaeeoueny a noaaeeueiinoe aaee/eiu onoaaiiai eaieoaea
a oa/aiea io/aoiiai ia?eiaea e a? niioaaonoaee aeaiiui, caoeene?iaaiiui
a o/?aaeeoaeueiuo aeieoiaioao. Niaeanii aeaenoaothuaio
caeiiiaeaoaeuenoao, ana eciaiaiey, naycaiiua n aaee/eiie onoaaiiai
eaieoaea (e neaaeiaaoaeueii, caiene ii n/aoo 85 “Onoaaiie oiiae”) iiaoo
i?iecaiaeeoueny eeoue iinea aianaiey eciaiaiee a o/?aaeeoaeueiua
aeieoiaiou e eo ia?a?aaeno?aoeee.

I/aaeaeii, /oi aiaeec onoaaiiai eaieoaea eiaao naith niaoeeoeeo a
caaeneiinoe io i?aaiecaoeeiiii-i?aaiaie oi?iu nicaeaiey i?aaei?eyoey. A
/anoiinoe, aeey i?aaei?eyoee, aeaenoaothueo eae aeoeeiia?iua iauanoaa,
oeaeaniia?acii ioeaieoue no?oeoo?o onoaaiiai eaieoaea (aeieth
iaueiiaaiiuo e i?eaeeaae?iaaiiuo aeoeee), aeey /aai i?eaeaeathony
aiaeeoe/aneea aeaiiua iin/aoo 85 “Onoaaiie oiiae”.

I?e aiaeeca ia?ani?aaeaeaiiie i?eauee i?aaei?eyoey neaaeoao ioeaieoue
eciaiaiea a? aeiee a iauai iauaia nianoaaiiuo enoi/ieeia. Oaiaeaioeey e
nieaeaieth yoiai iieacaoaey naeaeaoaeuenoaoao, eae i?aaeei, i iaaeaiee
aeaeiaie aeoeaiinoe e, neaaeiaaoaeueii, aeieaeia noaoue i?aaeiaoii
iniaiai aieiaiey ?oeiaiaeeoaey i?aaei?eyoey e aai aeaaiiai aooaaeoa?a.

Ia iaiueoaa cia/aiea aeey ioeaee yooaeoeaiinoe aeayoaeueiinoe
i?aaei?eyoey eiaao aeeiaieea aaee/eiu oiiaeia niaoeeaeueiiai iacia/aiey
(iaeiieaiey e iio?aaeaiey). I?e yoii aiaeec aeieaeai o/eouaaoue
?acee/ioth ooieoeeiiaeueioth ?ieue oeacaiiuo oiiaeia a iaoaieea
oeiaine?iaaiey aeayoaeueiinoe i?aaei?eyoey. Iiyoiio aiaeec neaaeoao
aanoe ?acaeaeueii a /anoe n?aaenoa, iai?aaeyaiua ia i?icaiaenoaaiiua
ioaeaeu (eiaanoe?iaaiea e iiiieiaiea iai?ioiuo n?aaenoa) e ioaeaeu
iio?aaeaiey. N yoie oeaeueth i?eaeaeaaony eioi?iaoeey o.?5 “I?eeiaeaiea
e aaeaino”

a5

3

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