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Налоговая система РФ и пути ее совершенствования

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Ieienoa?noai iauaai e i?ioanneiiaeueiiai ia?aciaaiey

?inneeneie Oaaea?aoeee

Aaeai?iaeneay Ainoaea?noaaiiay Oaoiieiae/aneay Aeaaeaiey

No?ieoaeueiuo Iaoa?eaeia

eaoaae?a yeiiiie/aneie oai?ee

EO?NIAAss ?AAIOA

ii eo?no «Yeiiiie/aneay oai?ey»

ia oaio:

«Iaeiaiaay nenoaia ?innee e iooe a? niaa?oainoaiaaiey»

Auiieiee: Iaoiaa Aeaaeeneaa Aeaenaiae?iae/

nooaeaio 1 eo?na OYI

a?. YE – 11

?oeiaiaeeoaeue: Aaa?eia Iao? Aeaieeiae/

e.y.i., aeioeaio

– Aaeai?iae 1997 a. –

Ieai.

Aaaaeaiea.

Nouiinoue iiiyoey «iaeia» e iauaeoeaiay iaiaoiaeeiinoue aai
nouanoaiaaiey.

a) ii?aaeaeaiea iiiyoey «iaeia»;

a) ?ieue iaeiaia a yeiiiieea.

?acaeoea, ?ieue e ooieoeee iaeiaia.

Iaeioi?ua o?oaeiinoe i?e nai?a iaeiaia.

No?oeoo?a iaeiaiaie nenoaiu ?O. Neoaeau – Iaeiaiaay einiaeoeey e
Aeaia?oaiaio iaeiaiaie iieeoeee.

I?eioeeiu e iaoaieci iaeiaiiaeiaeaiey.

a) nia?aiaiiua i?eioeeiu iaeiaiiaeiaeaiey;

a) i?eioeei iieo/aiey aeaa;

a) i?eioeei ieaoaaeaniiniaiinoe.

Aeaeu iaeiaia, eo eeanneoeeaoeey.

9. Oniaa?oainoaiaaiea iaeiaiaie nenoaiu a 1997a.

10. Caeeth/aiea.

1. AAAAeAIEA.

N 1992 aiaea a iaoae no?aia aeaenoaoao iiaay iaeiaiaay nenoaia.
Iniiaiua i?eioeeiu a? iino?iaiey ii?aaeaeee caeii ia “Iniiaao iaeiaiaie
nenoaiu a ?O” io 28.12.91 (aaaae?i n 01.01.92). Ii onoaiaaeeaaao
ia?a/aiue eaeoueo a athaeaeaoioth nenoaio iaeiaia, nai?ia, iioeei e
ae?oaeo ieaoaaeae, ii?aaeaeyao ieaoaeueueeia, eo i?aaa e iaycaiiinoe, a
oaeaea i?aaa e iaycaiiinoe iaeiaiauo i?aaiia.

Onoaiiaeaiea e ioiaia iaeiaia, nai?ia, iioeei e ae?oaeo ieaoaaeae, a
oaeaea eueaio eo ieaoaeueueeai inouanoaeyaony aunoei i?aaiii
caeiiiaeaoaeueiie aeanoe e a niioaaonoaee n auoaoeacaiiui caeiiii.

A iiaii iaeiaiaii caeiiiaeaoaeuenoaa iiiai iiaiaaaaeaiee,
niioaaonoaothueo nia?aiaiiie ?uii/iie yeiiiieea. Aia?aua th?eaee/aneea e
oece/aneea eeoea, ia?ai?iaeathuea aaoiiiaeee, au/eneeoaeueioth oaoieeo e
ia?niiaeueiua eiiiuethoa?u aoaeoo ieaoeoue iaeiae. Aceiaaony nai? ni
naeaeie, i?iecaiaeeiuo ia oiaa?iuo ae?aeao e i?e i?iaeaaea e neoiea
aaethou. Noiiu naeaeee ianoiuie i?aaiaie aeanoe onoaiaaeeaathony ioo?i
i?eia?aoaiey ?aciaiai oaeiia eee a?aiaiiiai ieaoaaea e iieiinoueth
ca/eneythony a ianoiue athaeaeao. Au? iaeei aaaeiue iaeia – ia ?aeeaio.
Aai aeieaeiu ieaoeoue th?eaee/aneea e oece/aneea eeoea, ?aeeaie?othuea
naith i?iaeoeoeeth e oneoae.

Caeiiii onoaiiaeaii, /oi nenoaia iaeiaiiaeiaeaiey aeaenoaoao aac
eciaiaiey aieioue aei i?eiyoey niaoeeaeueiiai ?aoaiey iaeiaiaie ?aoi?iu
ia eciaiaiee ia?a/iy iaeiaiaiai iauaeoa iaeiaiiaeiaeaiey e iaoiaeia eo
aceiaiey.

2. NOUIINOUe IIIssOEss «IAEIA» E IAUAEOEAIAss IAIAOIAeEIINOUe AAI
NOUANOAIAAIEss.

*oi oaeia iaeia ? Iaeia – yoi oi, /oi iu i?eaueee ieaoeoue ca an?. Ca
an?, /oi iio?aaeyai, iieo/aai eee /ai iieuecoainy. Iai?eia?, oieueei
aeey oiai /oiau ca?aaioaoue aeaiueae ia aooaieo oeaaa e eoieoue a? iu
oaea ieaoei iaeiae n ca?ieaou, iaeiae eioi?ua aoiaeyo a
iio?aaeoaeueneoth noieiinoue oiaa?a – oeaaa e ae?. E n o/?oii iaeiaia,
onoaiiaeaiiuo ainoaea?noaii auoiaeeo, /oi iu oaeoe/anee aeieaeiu
ca?aaioaoue a 2 e aieaa ?ac aieueoa iio?aaeoaeueiie noieiinoe oeaaa.

Iaeia, a oaeaea nai?, iioeeia – yoi iaycaoaeueiua aciinu a athaeaeao
niioaaonoaothuaai o?iaiy eee ai aiaathaeaeaoiue oiiae, inouanoaeyaiua
ieaoaeueueeaie a ii?yaeea e ia oneiaeyo, ii?aaeae?iiuo
caeiiiaeaoaeueiuie aeoaie.

Iaeiae aicieeee aianoa oiaa?iui i?iecaiaenoaii, ?acaeaeaieai iauanoaa ia
eeannu e iiyaeaieai ainoaea?noaa, eioi?iio o?aaiaaeenue n?aaenoaa ia
niaea?aeaiea a?iee, oeioa, /eiiaieeia e ae?oaeo ioaeae.

«A iaeiaao aiieiuaii yeiiiie/anee au?aaeaiiia nouanoaiaaiea
ainoaea?noaa», – ni?aaaaeeeai iiae/??eeaae E. Ia?en.

Ecuyoea ainoaea?noaii a naith iieueco ii?aaeae?iiie /anoe aaeiaiai
aioo?aiiaai i?iaeoeoa a aeaea iaycaoaeueiiai aciina e ninoaaeyao
nouiinoue iaeiaa.

Iniiaiua yeaiaiou iaeiaa:

eoi ieaoeo. (?aaioiee i?aaei?eyoey, ianaeaiea e o.ae.)

/oi iaeaaaaony iaeiaii. (aeioiae, eiouanoai, oiaa?, aeayoaeueiinoue)

enoi/iee oieaou iaeiaa. (c/i, i?eaueue, %)

Aae. ecia?aiey iauaeoa iaeiaiiaeiaeaiey. (aeai. noiia, aaeo. caiee,
eioaae. neea)

Aaee/eia iaeiaiaie noaaee. (aeiey ia aaeeieoeo iaeiaiiaeiaeaiey)

Iaeiaiaua eueaiou.

Ca n/?o iaeiaiauo aciinia oi?ie?othony oeiainiaua ?ano?nu ainoaea?noaa,
aeeoioee?oaiua a aai athaeaeaoa e aiaathaeaeaoiuo oiiaeao (nioeeaeueiiai
no?aoiaaiey, iaineiiiue oiiae, oiiae caiyoinoe ianaeaiey, oiiae
iaycaoaeueiiai iaaeeoeeineiai no?aoiaaiey).

Iaeiae yaeythony iaiaoiaeeiui caaiii yeiiiie/aneeo ioiioaiee a iauanoaa.
?acaeoea e eciaiaiea oi?i ainoaea?noaaiiiai ono?ienoaa anaaaea
nii?iaiaeaeaaony i?aia?aciaaieai iaeiaiaie nenoaiu. A ianoiyuaa a?aiy
iaeiae – iniiaiay oi?ia aeioiaeia ainoaea?noaa.

Iiieii yoie noaoai oeiainiaie ooieoeee iaeiaiaue iaoaieci eniieuecoaony
aeey yeiiiie/aneiai aicaeaenoaey ainoaea?noaa ia iauanoaaiiia
i?iecaiaenoai, aai aeeiaieeo e no?oeoo?o, ia ?acaeoea
iao/ii-oaoie/aneiai i?ia?anna.

3. ?ACAEOEA, ?IEUe E OOIEOeEE IAEIAIA.

A ?uii/iie yeiiiieea ethaie no?aiu iaeiae auiieiytho noieue aaaeioth
?ieue, /oi iiaeii n oaa?aiiinoueth neacaoue: aac oi?ioi iaeaaeaiiie,
/aoei aeaenoaothuae iaeiaiaie nenoaiu, ioaa/athuae oneiaeyi ?acaeoey
iauanoaaiiiai i?iecaiaenoaa, yooaeoeaiay ?uii/iay yeiiiieea iaaiciiaeia.

A /ai aea eiie?aoii ninoieo ?ieue iaeiaia a ?uii/iie yeiiiieea, eaeea
ooieoeee iie auiieiytho a oicyenoaaiiii iaoaiecia? Ioaa/ay ia yoe
aii?inu, iau/ii ia/eiatho n oiai, /oi iaeiaai i?eiaaeeaaeeo ?aoathuay
?ieue a oi?ie?iaaiee aeioiaeiie /anoe ainoaea?noaaiiiai athaeaeaoa.
Yoi, eiia/ii, oae. Ii ia yoi aeaaiia aeey oa?aeoa?enoeee ?iee iaeiaia:
ainoaea?noaaiiue athaeaeao iiaeii noi?ie?iaaoue e aac ieo. Oioy au n
iiiiuueth yeiiiie/aneeo ii?iaoeaia io/eneaiee io i?eauee a athaeaeao,
i?eiaiyaoeony a iaoae no?aia ?yae eao. Ia ia?aia ianoi neaaeoao
iinoaaeoue ooieoeeth, aac eioi?ie a yeiiiieea, aace?othuaeny ia
oiaa?ii-aeaiaaeiuo ioiioaieyo, iaeuecy iaieoenue. Yoa ooieoeey iaeiaia –
 ?AAOEE?OTHUAss.

?uii/iay yeiiiieea a ?acaeouo no?aiao – yoi ?aaoee?oaiay yeiiiieea.
Nii?u ii yoiio iiaiaeo, eioi?ui ioaeaea aeaiue iaoa ia/aoue,
aani?aaeiaoiu. I?aaenoaaeoue naaa yooaeoeaii ooieoeeiie?othuoth
?uii/ioth yeiiiieeo a nia?aiaiiii ie?a, ia ?aaoee?oaioth
ainoaea?noaii, iaaiciiaeii. Eiia aeaei – eae iia ?aaoee?oaony, eaeeie
niiniaaie, a eaeeo oi?iao e o.ae. Caeanue, eae aiai?yo, aiciiaeiu
aa?eaiou. Ii eaeiau au ie auee yoe oi?iu e iaoiaeu, oeaio?aeueiia ianoi
a naiie nenoaia ?aaoee?iaaiey i?eiaaeeaaeeo iaeiaai.

Ainoaea?noaaiiia ?aaoee?iaaiea inouanoaeyaony a aeaoo iniiaiuo
iai?aaeaieyo:

?aaoee?iaaiea ?uii/iuo, oiaa?ii-aeaiaaeiuo ioiioaiee. Iii ninoieo
aeaaiui ia?acii a ii?aaeaeaiee “i?aaee ea?u”, oi anoue ?ac?aaioea
caeiiia, ii?iaoeaiuo aeoia, ii?aaeaeythueo acaeiiioiioaiey aeaenoaothueo
ia ?uiea eeoe, i?aaeaea anaai i?aaei?eieiaoaeae, ?aaioiaeaoaeae e
iaaiiuo ?aai/eo. E iei ioiinyony caeiiu, iinoaiiaeaiey, eino?oeoeee
ainoaea?noaaiiuo i?aaiia, ?aaoee?othuea acaeiiioiioaiea
oiaa?ii?iecaiaeeoaeae, i?iaeaaoeia e iieoiaoaeae, aeayoaeueiinoue
aaieia, oiaa?iuo e oiiaeiauo ae?ae, a oaeaea ae?ae o?oaea, oi?aiauo
aeiiia, onoaiaaeeaathuea ii?yaeie i?iaaaeaiey aoeoeeiiia, y?ia?ie,
i?aaeea ia?auaiey oeaiiuo aoiaa e o.i. Yoi iai?aaeaiea ainoaea?noaaiiiai
?aaoee?iaaiey ?uiea iaiin?aaenoaaiii n iaeiaaie ia naycaii;

?aaoee?iaaiea ?acaeoey ia?iaeiiai oicyenoaa, iauanoaaiiiai
i?iecaiaenoaa a oneiaeyo, eiaaea iniiaiui iauaeoeaiui yeiiiie/aneei
caeiiii, aeaenoaothuei a iauanoaa, yaeyaony caeii noieiinoe. Caeanue
?a/ue eaeao aeaaiui ia?acii i oeiainiai-yeiiiie/aneeo iaoiaeao
aicaeaenoaey ainoaea?noaa ia eioa?anu ethaeae, i?aaei?eieiaoaeae n
oeaeueth iai?aaeaiey eo aeayoaeueiinoe a ioaeiii, auaiaeiii iauanoao
iai?aaeaiee.

A oneiaeyo ?uiea ioie?atho eee, ii e?aeiae ia?a, naiaeyony e ieieioio
iaoiaeu aaeieieno?aoeaiiai iiae/eiaiey i?aaei?eieiaoaeae, iinoaiaiii
en/acaao naii iiiyoea “auoanoiyuae i?aaiecaoeee”, eiathuae i?aai
oi?aaeyoue aeayoaeueiinoueth i?aaei?eyoee n iiiiuueth ?anii?yaeaiee,
eiiaiae e i?eeacia. Ii iaiaoiaeeiinoue iiae/eiyoue aeayoaeueiinoue
i?aaei?eieiaoaeae oeaeyi ni/aoaiey eo ee/iuo eioa?ania n iauanoaaiiui ia
ioiaaeaao. A oi aea a?aiy i?eeacaoue, canoaaeoue iaeuecy. A eae aea
iiaeii?

Aaeaeaaoiie ?uii/iui ioiioaieyi yaeyaony eeoue iaeia oi?ia aicaeaenoaey
ia i?aaei?eieiaoaeae e iaaiiuo ?aai/eo, i?iaeaaoeia e iieoiaoaeae –
nenoaia yeiiiie/aneiai i?eioaeaeaiey a ni/aoaiee n iaoa?eaeueiie
caeioa?aniaaiiinoueth, aiciiaeiinoueth ca?aaioaoue i?aeoe/anee ethaoth
noiio aeaiaa. A ?uii/iie yeiiiieea ioie?aao i?eau/iia iai neiai
“iieo/ea”, oai ethaee ia iieo/atho, a ca?aaaouaatho (eneeth/aiea
ninoaaeytho aac?aaioiua), aea e oi naia iiniaea iie, eae i?aaeei,
ca?aaioaee o?oaeii a i?aaeoanoaothuai ia?eiaea.

Oaeei ia?acii, ?acaeoea ?uii/iie yeiiiieee ?aaoee?oaony
oeiainiai-yeiiiie/aneeie iaoiaeaie – iooai i?eiaiaiey ioeaaeaiiie
nenoaiu iaeiaiiaeiaeaiey, iaiaa?e?iaaiey nnoaeiui eaieoaeii e
i?ioeaioiuie noaaeaie, auaeaeaiey ec athaeaeaoa eaieoaeueiuo aeiaeaiee e
aeioaoeee, ainoaea?noaaiiuo caeoiie e inouanoaeaiey
ia?iaeiioicyenoaaiiuo i?ia?aii e o.i. Oeaio?aeueiia ianoi a yoii
eiiieaena yeiiiie/aneeo iaoiaeia caieiatho iaeiae.

Iaiaa?e?oy iaeiaiauie noaaeaie, eueaioaie e oo?aoaie, eciaiyy oneiaey
iaeiaiiaeiaeaiey, aaiaey iaeie e ioiaiyy ae?oaea iaeiae, ainoaea?noai
nicaeaao oneiaey aeey onei?aiiiai ?acaeoey ii?aaeaeaiiuo io?aneae e
i?iecaiaenoa, niinianoaoao ?aoaieth aeooaeueiuo aeey iauanoaa i?iaeai.
Oae, a ianoiyuaa a?aiy iao, iiaeaeoe, aieaa aaaeiie aeey ian caaea/e,
/ai iiaeuai naeueneiai oicyenoaa, ?aoaiea i?iaeiaieuenoaaiiie i?iaeaiu.
A nayce n yoei a ?inneeneie Oaaea?aoeee inaiaiaeaeaiu io iaeiaa ia
i?eaueue eieoicu (aeeth/ay ?uaieiaaoeeea), niaoicu, ae?oaea
naeueneioicyenoaaiiua i?iaeoeoeee. Anee aeiey aeioiaeia io
ianaeueneioicyenoaaiiie aeayoaeueiinoe a eieoica eee niaoica iaiaa 25
%, oi e iie inaiaiaeaeathony io iaeiaia, anee aieaa 25 %, oi i?eaueue,
iieo/aiiay io oaeie aeayoaeueiinoe, iaeaaaaony iaeiaii a iauai ii?yaeea.

I?eaaaeaiiua iieiaeaiey iiaoo neoaeeoue i?eia?ii eniieueciaaiey
ainoaea?noaii aiciiaeiinoae iaeiaiaie nenoaiu aeey aicaeaenoaey ia
?acaeoea yeiiiieee a iaiaoiaeeiii iauanoao iai?aaeaiee.

Ae?oaie i?eia?. Oi?ioi ecaanoii, /oi yooaeoeaii ooieoeeiie?othuoth
?uii/ioth yeiiiieeo iaaiciiaeii naaa i?aaenoaaeoue aac ?acaeoey iaeiai
aeciana. Aac iaai o?oaeii nicaeaoue aeaaii?eyoioth aeey
ooieoeeiie?iaaiey oiaa?ii-aeaiaaeiuo ioiioaiee yeiiiie/aneoth n?aaeo.
Iaoe e?oiiua e naa?oe?oiiua i?aaei?eyoey, “ianoiaeiiou”
i?iiuoeaiiinoe, eiiia?e?othueany, eae i?aaeei, n oaeeie aea
“ianoiaeiioaie” ec niaaeiuo io?aneae, ieioi i?eniiniaeaiu e
eiieo?aioeee, ia iaeaaeatho oa?aeoa?iie aeey ?uiea aeaeinoueth e
iaiaa?aiiinoueth.

Ainoaea?noai aeieaeii niinianoaiaaoue ?acaeoeth iaeiai aeciana,
anaia?ii iiaeaea?aeeaaoue aai. Oi?iu oaeie iiaeaea?aeee ?aciiia?aciu:
nicaeaiea niaoeeaeueiuo oiiaeia oeiaine?iaaiey iaeuo i?aaei?eyoee,
eueaioiia e?aaeeoiaaiea eo aeayoaeueiinoe e o.i. Ii aeaaiia
n?aaenoai ieacaiey niaeaenoaey iaeiio aeciano – iniaua eueaioiua
oneiaey iaeiaiiaeiaeaiey.

A ?innee e iaeui ioiinyony i?aaei?eyoey anao i?aaiecaoeeiiii-i?aaiauo
oi?i, eiathueo n?aaeianieni/ioth /eneaiiinoue ?aaioathueo a
i?iiuoeaiiinoe e no?ieoaeuenoaa aei 200 /ae., a iaoea e iao/iii
ianeoaeeaaiee – aei 100 /ae., a ae?oaeo io?aneyo i?iecaiaenoaaiiie
noa?u – aei 50 /ae., a io?aneyo iai?iecaiaenoaaiiie noa?u – aei 15
/ae. Aeey oaeeo i?aaei?eyoee onoaiiaeaiu aeaa i/aiue nouanoaaiiua
iaeiaiaua eueaiou. Ia?aay ec ieo ninoieo a oii, /oi i?eaueue,
iai?aaeyaiay iaeuie i?aaei?eyoeyie ia no?ieoaeuenoai, ?aeiino?oeoeeth
e iaiiaeaiea iniiaiuo i?iecaiaenoaaiiuo oiiaeia, inaiaiea iiaie
oaoieee, iieiinoueth inaiaiaeaeaaony io iaeiaia.

Ia iaiaa nouanoaaiia ae?oaay eueaioa, i?aaeoniao?eaathuay o/ao
iaeiia?aiaiii aeaoo ia?aiao?ia – ia oieueei ?acia?ia i?aaei?eyoey, ii e
?iaea aeayoaeueiinoe: inaiaiaeaeathony io iaeiaa ia i?eaueue a ia?aua
aeaa aiaea ?aaiou i?aaei?eyoey ii i?iecaiaenoao e ia?a?aaioea
naeueneioicyenoaaiiie i?iaeoeoeee, i?iecaiaenoao oiaa?ia ia?iaeiiai
iio?aaeaiey, no?ieoaeueiua, ?aiiioii-no?ieoaeueiua e ii i?iecaiaenoao
no?ieoaeueiuo iaoa?eaeia i?e oneiaee, /oi au?o/ea io oeacaiiuo
aeaeia aeayoaeueiinoe ninoaaeyao aieaa 70 % a iauae noiia au?o/ee io
?aaeecaoeee i?iaeoeoeee (?aaio, oneoa). A ioee/ea io ia?aie eueaiou,
i?aaeinoaaeyaiie iaeui i?aaei?eyoeyi, iineaaeiyy ia?aie/aia ai
a?aiaie: i?aaei?eyoea iieuecoaony ath a oa/aiea aeaoo eao ni aeiy aai
?aaeno?aoeee. I/aaeaeii, iia iai?aaeaia ia oi, /oiau iiii/ue iaeui
i?aaei?eyoeyi ie?aiiooue, noaoue, eae aiai?eony, ia iiae.

Ae?oaay ooieoeey iaeiaia –  noeioee?othuay. N iiiiuueth iaeiaia,
eueaio e naieoeee ainoaea?noai noeioee?oao oaoie/aneee i?ia?ann,
oaaee/aiea /enea ?aai/eo iano, eaieoaeueiua aeiaeaiey a ?anoe?aiea
i?iecaiaenoaa e ae?. Noeioee?iaaiea oaoie/aneiai i?ia?anna n iiiiuueth
iaeiaia i?iyaeyaony i?aaeaea anaai a oii, /oi noiia i?eauee,
iai?aaeaiiay ia oaoie/aneia ia?aaii?oaeaiea, ?aeiino?oeoeeth,
?anoe?aiea i?iecaiaenoaa oiaa?ia ia?iaeiiai iio?aaeaiey,
iai?oaeiaaiea aeey i?iecaiaenoaa i?iaeoeoia ieoaiey e ?yaea ae?oaeo
inaiaiaeaeaaony io iaeiaiiaeiaeaiey.

Yoa eueaioa, eii/aii, i/aiue nouanoaaiiay. A i?aaeiai Caeiia i iaeiaao
yoie eueaiou ia auei. Naeaeai i/aaeaeiue oaa aia?aae. I/aaeaeiue, ii
iaiineaaeiaaoaeueiue. Ai iiiaeo ?acaeouo no?aiao inaiaiaeaeathony io
iaeiaiiaeiaeaiey cao?aou ia iay/ii-enneaaeiaaoaeueneea e
iiuoii-eiino?yeoi?neea ?aaiou. Aeaeaaony yoi ii-?aciiiy. Oae, a Aa?iaiee
oeacaiiua cao?aou aeeth/athony a naaanoieiinoue i?iaeoeoeee e oai
naiui aaoiiaoe/anee inaiaiaeaeathony io iaeiaia. A ae?oaeo no?aiao yoe
cao?aou iieiinoueth eee /anoe/ii eneeth/athony ec iaeaaaaiie iaeiaii
i?eauee. Aiaeiae/iay ii?ia auea i?aaeoniio?aia e o ian a i?aaeiai
caeiiiaeaoaeuenoaa: iaeaaaaiay i?eaueue oiaiueoaeanue ia noiio,
ninoaaeyaooth 30 % cao?ao ia i?iaaaeaiea iay/ii-enneaaeiaaoaeueneeo e
iiuoii-eiino?yeoi?neeo ?aaio. Auei au oeaeaniia?acii e nae/an
onoaiiaeoue, /oi a ninoaa cao?ao, inaiaiaeaeaaiuo io iaeiaa, iieiinoueth
eee /anoe/ii (iai?eia?, 50 %) aoiaeyo ?anoiaeu ia IEE e IE?. Ae?oaie
iooue – aeeth/aoue yoe ?anoiaeu a cao?aou ia i?iecaiaenoai.

Eaeay anaia?iie iiaeaea?aeee naeueneioicyenoaaiiiai i?iecaiaenoaa,
no?aieaiea niinianoaiaaoue aic?iaeaeaieth ?inneeneie aea?aaie
i?iiecuaaao ana iaoa iaeiaiaia caeiiiaeaoaeuenoai. Iai?eia?, Caeiiii
“I iaeiaiiaeiaeaiee aeioiaeia aaieia” i?aaeoniio?aii, /oi noaaea
iaeiaa ia aeioiae aaiea ninoaaeyao 30 %. A oi aea a?aiy onoaiiaeaii,
/oi eiiia?/aneei aaieai, eiathuei oaeaeueiue aan e?aaeeoiuo
aeiaeaiee a naeueneioicyenoaaiioth aeayoaeueiinoue ia iaiaa 50 % anao
aeiaeaiee, noaaea iaeiaa ia aeioiaeu onoaiaaeeaaaony ia o?aoue ieaea
iauae – 20 %.

Iauaeoeaii yoi cia/eo, /oi anee i?e oeiiaie i?ioeaioiie noaaea,
iai?eia?, 18 % iiaeii i?aaeinoaaeyoue nnoaeu naeueneioicyenoaaiiui
i?aaei?eyoeyi e oa?ia?ai iiae 15 % aiaeiauo e i?e yoii e?aaeeoi? (aaie)
ia oieueei ia oa?yao /anoue i?eauee, ii aeaaea auea?uaaao ca n/ao
eueaioiiai iaeiaiiaeiaeaiey.

Neaaeothuay ooieoeey iaeiaia –  ?ani?aaeaeeoaeueiay, eee, aa?iaa,
ia?a?ani?aaeaeeoaeueiay. Iin?aaenoaii iaeiaia a ainoaea?noaaiiii
athaeaeaoa eiioeaio?e?othony n?aaenoaa, iai?aaeyaiua caoai ia ?aoaiea
ia?iaeiioicyenoaaiiuo i?iaeai, eae i?iecaiaenoaaiiuo, oae e
nioeeaeueiuo, oeiaine?iaaiea e?oiiuo iaaeio?aneaauo, eiiieaeniuo
oeaeaauo i?ia?aii – iay/ii-oaoie/aneeo, yeiiiie/aneeo e ae?.

N iiiiuueth iaeiaia ainoaea?noai ia?a?ani?aaeaeyao /anoue i?eauee
i?aaei?eyoee e i?aaei?eieiaoaeae, aeioiaeia a?aaeaeai, iai?aaeyy aa ia
?acaeoea i?iecaiaenoaaiiie e nioeeaeueiie eio?ano?oeoo?u, ia
eiaanoeoeee e eaieoaeiaieea e oiiaeiaieea io?anee n aeeeoaeueiuie
n?ieaie ieoiaaiinoe cao?ao: aeaeaciua aei?iae e aaoino?aaeu,
aeiauaathuea io?anee, yeaeo?inoaioeee e ae?. A nia?aiaiiuo oneiaeyo
cia/eoaeueiua n?aaenoaa ec athaeaeaoa aeieaeiu auoue iai?aaeaiu ia
?acaeoea naeueneioicyenoaaiiiai i?iecaiaenoaa, ionoaaaiea eioi?iai
iaeaieaa aieaciaiii io?aaeaaony ia anai ninoiyiee yeiiiieee e aeecie
ianaeaiey.

Ia?a?ani?aaeaeeoaeueiay ooieoeey iaeiaiaie nenoaiu iineo y?ei
au?aaeaiiue nioeeaeueiue oa?aeoa?. Niioaaonoaothuei ia?acii iino?iaiiay
iaeiaiaay nenoaia iicaieyao i?eaeaoue ?uii/iie yeiiiieea
nioeeaeueioth iai?aaeaiiinoue, eae yoi naeaeaii a Aa?iaiee, Oaaoeee,
iiiaeo ae?oaeo no?aiao. Yoi aeinoeaaaony iooai onoaiiaeaiey
i?ia?anneaiuo noaaie iaeiaiiaeiaeaiey, iai?aaeaiey cia/eoaeueiie
/anoe athaeaeaoa n?aaenoa ia nioeeaeueiua ioaeaeu ianaeaiey, iieiiai
eee /anoe/iiai inaiaiaeaeaiey io iaeiaia a?aaeaeai, ioaeaeathueony a
nioeeaeueiie caueoa.

Iaeiiaoe, iineaaeiyy ooieoeey iaeiaia –  oeneaeueiay, ecuyoea /anoe
aeioiaeia i?aaei?eyoee e a?aaeaeai aeey niaea?aeaiey
ainoaea?noaaiiiai aiia?aoa, iai?iiu no?aiu e oie /anoe
iai?iecaiaenoaaiiie noa?u, eioi?ay ia eiaao nianoaaiiuo enoi/ieeia
aeioiaeia (iiiaea o/?aaeaeaiey eoeueoo?u – aeaeeioaee, a?oeau e ae?.),
eeai iie iaaeinoaoi/iu aeey iaania/aiey aeieaeiiai o?iaiy ?acaeoey –
ooiaeaiaioaeueiay iaoea, oaao?u, iocae e iiiaea o/aaiua caaaaeaiey e
o.i.

Oeacaiiia ?aca?aie/aiea ooieoeee iaeiaiaie nenoaiu iineo oneiaiue
oa?aeoa?, oae eae ana iie ia?aieaoathony e inouanoaeythony
iaeiia?aiaiii. Iaeiaai i?enoua iaeiia?aiaiii noaaeeueiinoue e
iiaeaeaeiinoue. *ai noaaeeueiaa nenoaia iaeiaiiaeiaeaiey, oai
oaa?aiiaa /oanoaoao naay i?aaei?eieiaoaeue: ii iiaeao ca?aiaa e
aeinoaoi/ii oi/ii ?ann/eoaoue, eaeia aoaeao yooaeo inouanoaeaiey oiai
eee eiiai oicyenoaaiiiai ?aoaiey, i?iaaaeaiiie naeaeee, oeiainiaie
iia?aoeee e o.i. Iaii?aaeaeaiiinoue – a?aa i?aaei?eieiaoaeuenoaa.
I?aaei?eieiaoaeueneay aeayoaeueiinoue anaaaea naycaia n ?eneii, ii
noaiaiue ?enea ii e?aeiae ia?a oaeaaeaaaony, anee e iaonoie/eainoe
?uii/iie eiiuthieoo?u i?eaaaeyaony iaonoie/eainoue iaeiaiaie nenoaiu,
aaneiia/iua eciaiaiey noaaie, oneiaee iaeiaiiaeiaeaiey, a a oneiaeyo
iaoae ia/aeueiie iaiyoe ia?ano?ieee e naieo i?eioeeiia iaeiaiiaeiaeaiey.

Ia ciay oaa?aei, eaeiau aoaeoo oneiaey e noaaee iaeiaiiaeiaeaiey a
i?aaenoiyuai ia?eiaea, iaaiciiaeii ?ann/eoaoue, eaeay aea /anoue
iaeeaeaaiie i?eauee oeaeao a athaeaeao, a eaeay aeinoaiaony
i?aaei?eieiaoaeth.

Noaaeeueiinoue iaeiaiaie nenoaiu ia icia/aao, /oi ninoaa iaeiaia,
noaaee, eueaiou, naieoeee iiaoo auoue onoaiiaeaiu ?ac e iaanaaaea.
“Canouaoeo” nenoai iaeiaiiaeiaeaiey iao e auoue ia iiaeao. Ethaay
nenoaia iaeiaiiaeiaeaiey io?aaeaao oa?aeoa? iauanoaaiiiai no?iy,
ninoiyiea yeiiiieee no?aiu, onoie/eainoue nioeeaeueii-iieeoe/aneie
neooaoeee, noaiaiue aeiaa?ey ianaeaiey e i?aaeoaeuenoao – e ana yoi ia
iiiaio aa aaaaeaiey a aeaenoaea. Ii ia?a eciaiaiey oeacaiiuo e eiuo
oneiaee iaeiaiaay nenoaia ia?anoaao ioaa/aoue i?aaeuyaeyaiui e iae
o?aaiaaieyi, anooiaao a i?ioeai?a/ea n iauaeoeaiuie oneiaeyie ?acaeoey
ia?iaeiiai oicyenoaa. A nayce n yoei a iaeiaiaoth nenoaio a oeaeii eee
ioaeaeueiua aa yeaiaiou (noaaee, eueaiou e o.i.) aiinyony iaiaoiaeeiua
eciaiaiey.

Ni/aoaiea noaaeeueiinoe e aeeiaie/iinoe, iiaeaeaeiinoe iaeiaiaie nenoaiu
aeinoeaaaony oai, /oi a oa/aiea aiaea ieeaeea eciaiaiey (ca
eneeth/aieai ono?aiaiey i/aaeaeiuo ioeaie) ia aiinyony; ninoaa
iaeiaiaie nenoaiu (ia?a/aiue iaeiaia e ieaoaaeae) aeieaeai auoue
noaaeeai a oa/aiea ianeieueeeo eao. A oneiaeyo iaoae no?aiu n aa
i?aaeiae i?eaa?aeaiiinoueth e iyoeeaoiei ieaiai (oioy n iiceoeee
oicyenoaaiiie oeaeaniia?aciinoe o?oaeii ii?aaeaeeoue i?aeiouanoaa
iaoeo iyoeeaoie ia?aae o?aioeocneeie, iai?eia?, /aou?aoeaoeaie)
ia?eiae ioiineoaeueiie noaaeeueiinoe oeaeaniia?acii i?eiyoue ?aaiui 5
aiaeai.

Nenoaio iaeiaiiaeiaeaiey iiaeii n/eoaoue noaaeeueiie e,
niioaaonoaaiii, aeaaii?eyoiie aeey i?aaei?eieiaoaeueneie aeayoaeueiinoe,
anee inoathony iaeciaiiuie iniiaiua i?eioeeiu iaeiaiiaeiaeaiey,
ninoaa iaeiaiaie nenoaiu, iaeaieaa cia/eiua eueaiou e naieoeee (anee,
anoanoaaiii, i?e yoii noaaee iaeiaia ia auoiaeyo ca i?aaeaeu
yeiiiie/aneie oeaeaniia?aciinoe).

*anoiua eciaiaiey iiaoo aiineoueny aaeaaiaeii, ii i?e yoii
aeaeaoaeueii, /oiau iie auee onoaiiaeaiu e auee ecaanoiu
i?aaei?eieiaoaeyi oioy au ca ianyoe aei ia/aea iiaiai oicyenoaaiiiai
aiaea. Iai?eia?, ninoiyiea athaeaeaoa ia i/a?aaeiie aiae, iaee/ea
athaeaeaoiiai aeaoeoeeoa e aai iaeeaeaaiua ?acia?u iiaoo ii?aaeaeeoue
oeaeaniia?aciinoue nieaeaiey ia 2-3 ioieoa eee iaiaoiaeeiinoue
iiauoaiey ia 2-3 ioieoa noaaie iaeiaa ia i?eaueue eee aeioiae. Oaeea
/anoiua eciaiaiey ia ia?ooatho noaaeeueiinoe nenoaiu oicyenoaiaaiey,
a aianoa n oai ia i?aiyonoaotho yooaeoeaiie i?aaei?eieiaoaeueneie
aeayoaeueiinoe.

Noaaeeueiinoue iaeiaia icia/aao ioiineoaeueioth iaeciaiiinoue a
oa/aiea ?yaea eao iniiaiuo i?eioeeiia nenoaiu iaeiaiiaeiaeaiey, a
oaeaea iaeaieaa cia/eiuo iaeiaia e noaaie, ii?aaeaeythueo
acaeiiioiioaiey i?aaei?eieiaoaeae e i?aaei?eyoee n ainoaea?noaaiiui
athaeaeaoii. Anee eiaoue a aeaeo naaiaeiyoiee aeaiue, oi ?a/ue aeieaeia
eaeoe i iaeiaa ia aeiaaaeaiioth noieiinoue, aeoeecao, iaeiaa ia i?eaueue
e aeioiaeu. Iiiaea aea ae?oaea iaeiae e nai ninoaa nenoaiu
iaeiaiiaeiaeaiey iiaoo e aeieaeiu iaiyoueny aianoa n eciaiaieai
yeiiiie/aneie neooaoeee a no?aia e a iauanoaaiiii i?iecaiaenoaa.

Iai?eia?, iaeia ia ia?ai?iaeaaeo au/eneeoaeueiie oaoieee e
ia?niiaeueiuo eiiiuethoa?ia iineo eiiuthieoo?iue oa?aeoa?: oeyaeaony
“aoi” a iaeanoe ?aaeecaoeee oeacaiiuo oiaa?ia, ioa/anoaaiiua oeaiu ia
ieo i?eaeecyony e ie?iaui, e iaeia yoio iioa?yao niune. Nae/an a
?innee aeaenoaoao ii/oe o?e aeanyoea iaeiaia e nai?ia, ia n/eoay
?acee/iuo iioeei. Ia ana ec ieo auaea?aeao eniuoaiea a?aiaiai, ii a
oeaeii iuiaoiyy nenoaia iaeiaiiaeiaeaiey iaeaieaa aeecea e i?eiyoie ia
Caiaaea, o/eouaay, /oi e oai eiathony nouanoaaiiua ?acee/ey ii
no?aiai, e iaeiaiaay nenoaia Oaaoeee ioee/aaony io aeaenoaothuae a
Aa?iaiee, a iaeiae a Aiaeee caiaoii ioee/athony io i?eiyouo a Aeaiee e
o.i. I?aaaea, a no?aiao AYN iaeiaiaay nenoaia oieoeoee?iaaeanue e n 1
yiaa?y 1993 aiaea inoaeenue eeoue ianouanoaaiiua ?acee/ey.

Ii noaaeeueiinoue nenoaiu iaeiaiiaeiaeaiey – ia aeiaia e ia naiioeaeue.
?aaee iaa iaeuecy aea?oaiaaoue ie iaeiie ec i?enoueo yoie nenoaia e
auiieiyaiuo ath ooieoeee – ?aaoee?othuae, noeioee?othuae e ae?. Anee
yeiiiie/aneia iieiaeaiea no?aiu, ?aoaaiua a aeaiiii ia?eiaea caaea/e
o?aaotho aianaiey ii?aaeaeaiiuo eciaiaiee a iaeiaiaoth nenoaio, oi iie,
anoanoaaiii, aeieaeiu auoue aianaiu, ii ii aiciiaeiinoe – n iiaiai
oicyenoaaiiiai aiaea.

Ca iineaaeiea aiaeu nenoaia acaeiiioiioaiee i?aaei?eyoee n
ainoaea?noaaiiui athaeaeaoii i?aoa?iaaaea iaiaeiie?aoiua na?ueaciua
eciaiaiey. Oioy yoe eciaiaiey auee ?acee/iuie ii naiaio oa?aeoa?o, ii
iiaeii ooaa?aeaeaoue, /oi iie ioee/aeenue ii?aaeaeaiiie aioo?aiiae
eiaeeie. Yoi ooaa?aeaeaiea aace?oaony ia oii oaeoa, /oi eaaeaeia
iineaaeothuaa eciaiaiea auei oaaii aia?aae ii iooe i?aaeinoaaeaiey
i?aaei?eyoeyi oe?ieie oicyenoaaiiie naiinoiyoaeueiinoe. Ia/aeinue yoi
aeaeaeaiea n yeiiiie/aneie ?aoi?iu 1965-1966 aa., eiaaea aia?aua a
iaoae oicyenoaaiiie i?aeoeea i?aaei?eyoeyi auei ?ac?aoaii nicaeaaaoue ca
n/ao naiae i?eauee oiiaeu yeiiiie/aneiai noeioee?iaaiey: oiiae
?acaeoey i?iecaiaenoaa, oiiae nioeeaeueii-eyeueoy?uio ia?ii?eyoee e
aeeeeuiiai no?ieoaeuenoaa, oiiae iaoa?eaeueiiai iiiu?aiey. Ii
n?aaiaieth n i?aaeiei ii?yaeeii, eiaaea i?aaei?eyoey auee niaa?oaiii
aani?aaiu a ?anii?yaeaiee naiae i?eaueueth, yoi aue i?eioeeieaeueii
aaaeiue oaa, aia?aua iiaeaiaeeaoee iiae th?eaee/anee i?iaicaeaoaiiua
eicoiae naiinoiyoaeueiinoe i?aaei?eyoee ?aaeueioth yeiiiie/aneoth aaco.
?aaeueioth, ii yaii iaaeinoaoi/ioth, oae eae io/eneaiey io i?eauee a
ainoaea?noaaiiue athaeaeao ia ia?aie/eaaeenue onoaiiaeaiiuie
ii?iaoeaaie, a iaai io/eneyeny “naiaiaeiue inoaoie i?eauee”, oi anoue
/anoue i?eauee, inoaaoayny iinea io/eneaiee a athaeaeao, auoanoiyuei
i?aaiai e a oiiaeu yeiiiie/aneiai noeioee?iaaiey i?aaei?eyoee. Yoi
icia/aei, /oi i?eiyoue ii?yaeie ?ani?aaeaeaiey i?eauee i?aaei?eyoee
yaii ioaeaaae i?aaeii/oaiea ainoaea?noaaiiiio athaeaeaoo.

Neaaeothuei nouanoaaiiui oaaia a niaa?oainoaiaaiee nenoaiu
acaeiiioiioaiee i?aaei?eyoee n ainoaea?noaaiiui athaeaeaoii aue
ia?aoiae e oae iacuaaaiiio iieiiio oicyenoaaiiiio ?an/aoo e
naiioeiaine?iaaieth. Aai aeaaiia aeinoieinoai, ia iie acaeyae, ninoiyei
a oii, /oi ii?yaeie ?ani?aaeaeaiey i?eauee i?eia?aoae ii?iaoeaiue
oa?aeoa?: ia /anoue, a any i?eaueue i?aaei?eyoee ?ani?aaeaeyeanue ii
ooaa?aeaeaiiui auoanoiyueie i?aaiaie yeiiiie/aneei ii?iaoeaai, a
?acoeueoaoa /aai aaoiiaoe/anee ono?aiyeny oae ?acae?aaeaaoee
i?aaei?eyoey “naiaiaeiue” inoaoie i?eauee, ieeiaaea a
aeaenoaeoaeueiinoe ia yaeyaoeeny naiaiaeiui. Iaeiia?aiaiii
i?eciaaaeinue ?aaainoai eioa?ania i?aaei?eyoey e ainoaea?noaa i?e
?ani?aaeaeaiee i?eauee, iineieueeo ii?iaoeau oi?ie?iaaeenue n o/aoii
iio?aaiinoae i?aaei?eyoee a n?aaenoaao ia oieueei ia i?inoia, ii e ia
?anoe?aiiia aini?iecaiaenoai, a oaeaea ia niaea?aeaiea
nioeeaeueii-auoiaie noa?u (i?eiaaeeaaeauaai i?aaei?eyoeth aeaoneiai
naaea, ieiia?eaaa?y, aacu ioaeuoa) e aeeeeuiia no?ieoaeuenoai.

Iaeiaei, nenoaia yeiiiie/aneeo ii?iaoeaia no?aaeaea nouanoaaiiuie
iaaeinoaoeaie. I?aaeaea anaai, ii?iaoeau, eioi?ua ii eaeaa aeieaeiu
auoue aaeeiuie, oi anoue i?aaeuyaeyoue ei anai i?aaei?eyoeyi
iaeeiaeiaua iauanoaaiiua o?aaiaaiey, ia aeaea auee ia oieueei
aeeooa?aioee?iaaiiuie, ii e i?aeoe/anee eiaeeaeaeoaeueiuie. Aianoi
aaeaiiuo o?aaiaaiee ei anai i?aaei?eyoeyi iieo/aeinue iaiai?io: naie
yoe o?aaiaaiey eae au i?eniinaaeeaaeenue e iieiaeaieth, aiciiaeiinoyi
eaaeaeiai i?aaei?eyoey. Aaeeinoai i?eioeeiia oi?ie?iaaiey ii?iaoeaia
auei iiaeiaiaii yaiui noauaeoeaeciii, ?acia?u ii?iaoeaia aieueoa
caaenaee io acaeiiioiioaiee n ieienoa?neeie /eiiaieeai, /ai io
iauaeoeaiuo oneiaee e o?aaiaaiee.

Iiyoiio caiaia yeiiiie/aneeo ii?iaoeaia ?ani?aaeaeaiey i?eauee iaeiaii
ia i?eaueue auea eiae/aneei i?iaeieaeaieai eo?na ia ono?aiaiea ec
nenoaiu yeiiiie/aneeo acaeiiioiioaiee i?aaei?eyoee e ainoaea?noaa
yeaiaioia noauaeoeaecia e aiethioa?ecia.

Iaeiae – yoi oa aea yeiiiie/aneea ii?iaoeau, ii oieueei iiaeeeiii
aaeeiua e noaaeeueiua, iacaaenyuea io aiee ioaeaeueiuo eeoe.
Eiaeeaeaeoaeecaoeey iaeiaiauo noaaie, eueaio e naieoeee cai?auaia, eo
iiaeii aeeooa?aioee?iaaoue ii io?aneyi, i?iecaiaenoaai, ?aaeiiai, ii
ieeae ia ii ioaeaeueiui i?aaei?eyoeyi.

Iaeiae ioiinyony e eeanno yeiiiie/aneeo ii?iaoeaia, iie oi?ie?othony ii
i?eioeeiai, i?enouei ii?iaoeaai. Iai?eia?, noaaeo iaeiaa ia i?eaueue
iiaeii ?anniao?eaaoue eae ii?iaoea io/eneaiee io i?eauee a athaeaeao,
ii onoaiiaeaiiue ia iauaainoaea?noaaiiii o?iaia.

Caiaia ii?iaoeaia io/eneaiee io i?eauee a athaeaeao nenoaiie
iaeiaiiaeiaeaiey i?eauee auea oeaeaniia?acia, aeaaea iaiaoiaeeia,
iacaaeneii io ia?aoiaea e ?uii/iui ioiioaieyi a no?aia, ii
iineaaeiee onei?ee yoo caiaio e naeaeae aa iaecaaaeiie, oae eae
i?aaei?eieiaoaeueneay aeayoaeueiinoue ia iiaeao ?acaeaaoueny yooaeoeaii
a oneiaeyo iaii?aaeaeaiiinoe yeiiiie/aneeo acaeiiioiioaiee n
ainoaea?noaii, n athaeaeaoii.

Ii?iaeueii ooieoeeiie?othuay nenoaia iaeiaia yaeyaony iaeiei ec
n?aaenoa ai?ueau n oaiaaie yeiiiieeie: aaaeue oieaoa iaeiaa n oiai eee
eiiai aeioiaea icia/aao i?eciaiea aai eaaaeueiinoe, caeiiiinoe, a oi
a?aiy eae iaee/ea aeioiaea, oe?uaaaiiai io iaeiaiiaeiaeaiey aaeaeo aai
iacaeiiiinoe i?aneaaeoaony ainoaea?noaii.

Iiauoaiea ?iee iaeiaia a iaoae no?aia, i?aa?auaiea eo a iniiaiie
niinia ecuyoey /anoe aeioiaeia oece/aneeo e th?eaee/aneeo eeoe a
ainoaea?noaaiiue e ianoiua athaeaeaou – naeaeaoaeuenoai ?inoa
oeiainiaie eoeueoo?u iauanoaa. I?e aeinoeaeaiee ii?aaeaeaiiiai
o?iaiy a?aiioiinoe ianaeaiey iaeiae aoaeoo aini?eieiaoueny ei n
iiieiaieai, eae oi?ia o/anoey naieie n?aaenoaaie a ?aoaiee
iauaainoaea?noaaiiuo caaea/, i?aaeaea anaai – nioeeaeueiuo.

Ia?aoiae io ii?iaoeaia io/eneaiee io i?eauee a athaeaeao e iaeiaai
icia/aao oaeaea aeaiie?aoecaoeeth yeiiiie/aneie aeecie no?aiu. Ia?aae
iaeiaii ana ?aaiu. Yoi ia icia/aao, /oi iaeuecy aeeooa?aioee?iaaoue
noaaee, iaiai?io, iiaeii e ioaeii, ii aeeooa?aioeeaoeey i?iaiaeeony
ii yeiiiie/aneei, nioeeaeueiui, ?aaeiiaeueiui eaoaai?eyi ieaoaeueueeia,
ii ieeae ia ii ioaeaeueiui oece/aneei eeoeai eee i?aaei?eyoeyi. Noaaea
iaeiaa iiaeao caaenaoue io eaoaai?ee, e eioi?ie ioiineony ieaoaeueuee,
io oiai, e eaeie nioeeaeueiie a?oiia ioiineony a?aaeaeaiei eee e eaeie
ii ?acia?ai a?oiia ioiineony i?aaei?eyoea, ii iia ia caaeneo e a
i?eioeeia ia iiaeao caaenaoue io oiai, eoi eiaiii iaiin?aaenoaaiii
ieaoeo.

A oeene?iaaiiue ?acia? noaaie e eo ioiineoaeueiay noaaeeueiinoue
niinianoaoao ?acaeoeth i?aaei?eieiaoaeueneie aeayoaeueiinoe, oae eae
iaeaa/atho i?iaiice?iaaiea aa ?acoeueoaoia.

Iaeiae i?aaie/anee aienuaathony a oi?ie?oaioth a iaoae no?aia nenoaio
yeiiiie/aneeo ioiioaiee, iniiaaiioth ia aeaenoaee i?aaeaea anaai caeiia
noieiinoe. I?e ?acoiiuo noaaeao iaeiae yaeythony n?aaenoaii ni/aoaiey
eioa?ania i?aaei?eieiaoaeae, a?aaeaeai e ainoaea?noaa, iauanoaa a
oeaeii.

4. IAEIOI?UA O?OAeIINOE I?E NAI?A IAEIAIA.

Ecaanoii, /oi i?e nai?a iaeiaia o iaeiaiaie einiaeoeee aicieeatho
iaeioi?ua o?oaeiinoe. Oae, iai?eia?, iaeaieaa eaaei inouanoaeyoue nai?
iaeiaia n ca?aaioiie ieaou e n aeaeiaaiuey. Caeanue iaeiae aceiathony
aaoiiaoe/anee a iiiaio auieaou i?e/eoathueony aeaiaa; ieeaeie ion?i/ee a
oieaoa iaeiaia ia i?aaeinoaaeyaony e i?aeoe/anee iao aiciiaeiinoae
oe?uoey io iaeiaia. Oi aea naiia ioiineony e e inoaeueiui nioeeaeueiui
aciinai ( nioeeaeueiui iaeiaai). Eaaei aceiaoue aeoeecu e iaeiae ia
aeiaaaeaiioth noieiinoue, ii, oioy iie aeatho iinooieaiey iaiaaeeaiii,
nouanoaoao i?e yoii aiciiaeiinoue eneonnoaaiiiai iaoa?eaeueiuo
ecaea?aeae e i?eoiaiueoaiey iaeaaaaiiai i?e?inoa noieiinoe.

I?e ii?iaeueiie i?aaiecaoeee oaiiaeaiiie neoaeau nai? oaiiaeaiiuo iioeei
oaeaea ia naycai n na?ue?ciuie i?iaeaiaie.

Iaeaieueoea o?oaeiinoe aicieeatho i?e aceiaiee iaeiaia n ei?ii?aoeee (
oe?i) a nayce n ?aciiia?aciuie aiciiaeiinoyie nieaeaiey iaeaaaaiie
aaeainiaie i?eauee ca n/?o eneonnoaaiiiai caauoaiey ecaea?aeae e
eniieueciaaiey ?acee/iuo eueaio, neeaeie, ion?i/ae, eiaanoeoeeiiiuo
i?aiee, iaiaoiaeeiuo io/eneaiee a ?acee/iua oiiaeu, ?ac?aoaaiuo
ainoaea?noaaiiuie i?aaiaie, ioaaonoaaiiuie ca ?aaoee?iaaiea yeiiiieee.

Nouanoaotho i?iaeaiu iauaeoeaiie ioeaiee caiee e ae?oaie iaaeaeaeeiinoe
i?e aceiaiee iaeiaia n yoiai aeaea eaieoaea.

Iiiai o?oaeiinoae e oeiiio aeinoaaeyao iaeiaiaui einoaioeeyi iaeia ia
ee/iua aeioiaeu, iieo/aaiua ia io ia?iiiai o?oaea, o.a. ia aeioiaeu
i?aaei?eieiaoaeae, ?aiouea, eeoe naiaiaeiuo i?ioannee. Ieii/aoaeueiay
noiia iaeiaa ia yoe aeioiaeu ii?aaeaeyaony ii eoiaai aiaea, e iaeia iie
/anoi aiinyo a oa/aiea oaeouaai aiaea eae au aaainii a ?acia?a
iaeiaiaiai ieaoaaea ca i?ioeue aiae. Ieii/aoaeueiue ia?a?an/ao
i?iecaiaeeony ia iniiaa iaeiaiaie aeaeea?aoeee ii eoiaai aiaea,
oaeoe/anee aea yoe iaeiaiieaoaeueueee iieo/atho ion?i/eo oieaou /anoeo
iaeiaa e eiatho aiciiaeiinoue nouanoaaiii nie?aoeoue aai aaee/eio. E?iia
oiai, i?iaa?ea i?aaeeueiinoe oieaou iaeiaia ia ee/iua aeioiaeu io
i?aaei?eieiaoaeueneie aeayoaeueiinoe, i?eaueue ei?ii?aoeee e ia
iaaeaeaeeiinoue o?aaoao niaea?aeaiey cia/eoaeueiiai ooaoa oeiainiauo
einiaeoi?ia, a a ?yaea no?ai aeaaea oeiainiaie iieeoeee.

5. NO?OEOO?A IAEIAIAIE NENOAIU ?O. NEOAEAU – IAEIAIAAss EINIAEOeEss E
AeAIA?OAIAIO IAEIAIAIE IIEEOeEE.

Iaeiaiaay nenoaia – yoi niaieoiiinoue aceiaaiuo a ainoaea?noaa iaeiaia,
nai?ia, iioeei e ae?oaeo ieaoaaeae, a oaeaea oi?i, iaoiaeia eo
i?iaaaeaiey e i?eioeeiu iino?iaiey.

A ?innee nicaeaia i?aaiecaoeeiiiay no?oeoo?a nenoaiu aceiaiey iaeiaia –
Ainoaea?noaaiiay iaeiaiaay neoaeaa, iiae/eiaiiay I?aceaeaioo e
I?aaeoaeuenoao ?O. Iia ninoieo ec ainoaea?noaaiiuo iaeiaiauo einiaeoeee
a ?anioaeeeao, e?ayo, iaeanoyo, aaoiiiiiuo iaeanoyo, ai?iaeao, ?aeiiao.

Iaeiaiaay nenoaia ?innee aace?oaony ia neaaeothueo iniiaiuo i?eioeeiao:

iieiia ?aaainoai nouanoaothueo oi?i nianoaaiiinoe;

o/?o anao aeaeia iieo/aaiuo th?eaee/aneeie e oece/aneeie eeoeaie
aeioiaeia, iacaaeneii io aeaea e oa?aeoa?a aeayoaeueiinoe;

aaeeiue iiaeoiae i?e ii?aaeaeaiee ?acia?ia iaeiaiiaeiaeaiey,
onoaiiaeaiey eueaio e iaeiaiauo noaaie;

iaeiie?aoiinoue iaeiaiiaeiaeaiey;

iaania/aiea o/?oa niaoeeoeee iauaeoia iaeiaiiaeiaeaiey.

Nenoaia oi?aaeaiey iaeiaiiaeiaeaieai a ?O i?aaenoaaeyao niaie aaeeioth
oeaio?aeueioth nenoaio, iino?iaiioth ii i?eioeeio iiiaio?iaiaaie
ea?a?oe/aneie i?aaiecaoeee: ?anioaeeeaineiai, iaeanoiiai e ?aeiiiiai
o?iaiae. Eaaeaeue o?iaaiue eiaao naie o?iaie e niaoeeoeeo.

I?aaiii (noauaeoii) oi?aaeaiey nenoaiie iaeiaiiaeiaeaiey a ?O yaeyaony
Ainoaea?noaaiiay iaeiaiaay neoaeaa ?O, ninoiyuay ec iiae?acaeaeaiee,
inouanoaeythueo iaoiaeieiae/aneia ?oeiaiaenoai e eiio?ieue ca
iaeiaiiaeiaeaieai ii aeaeai (io?aneyi) iaeiaia.

E iaeanoiiio o?iaith ioiinyony ainoaea?noaaiiua iaeiaiaua einiaeoeee,
aoiaeyueo a ninoaa ?O ?anioaeee, e?a?a, iaeanoae, ai?iaeia
?anioaeeeaineiai iiae/eiaiey.

?aeiiiue o?iaaiue ioaaouaaao ainoaea?noaaiiua iaeiaiaua einiaeoeee
ai?iaeia e?aaaiai, iaeanoiiai iiae/eiaiey, naeueneeo ?aeiiia, ?aeiiia a
ai?iaeao ?anioaeeeaineiai e iaeanoiiai iiae/eiaiey.

Aeaaiie caaea/ae iaeiaiauo neoaea ?O yaeyaony eiio?ieue ca niaethaeaieai
caeiiiaeaoaeuenoaa i iaeiaao, i?aaeeueiinoueth eo en/eneaiey, iieiioie e
naiaa?aiaiiinoueth aianaiey a niioaaonoaothuea athaeaeaou
ainoaea?noaaiiuo iaeiaia e ae?oaeo ieaoaaeae, onoaiiaeaiiuo
caeiiiaeaoaeuenoaii ?O e ?anioaeee a a? ninoaaa, i?aaiaie
ainoaea?noaaiiie aeanoe e?a?a, iaeanoae, aaoiiiiiuo ia?aciaaiee,
ai?iaeia Iineau e Naieo-Iaoa?ao?aa, ai?iaeia, ?aeiiia a ai?iaeao a
i?aaeaeao eo eiiiaoaioeee.

Ieciaua iaeiaiaua neoaeau inouanoaeytho iaiin?aaenoaaiiia
acaeiiaeaenoaea n iaeiaiieaoaeueueeaie iin?aaenoaii ?aaeecaoeee
ii?aaeae?iiuo ooieoeee.

Iniiaiua ooieoeee ainoaea?noaaiiie iaeiaiaie einiaeoeee ii ?aeiiai,
ai?iaeai aac ?aeiiiiai aeaeaiey e ?aeiiao a ai?iaeao yaeythony:

inouanoaeaiea eiio?iey ca niaethaeaieai caeiiiaeaoaeuenoaa i iaeiaao e
ae?oaeo ieaoaaeao a athaeaeao;

iaania/aiea naiaa?aiaiiiai, i?aaeeueiiai e iieiiai o/?oa en/eneaiey
iaeiaia e ieaoaaeae a athaeaeao, a oaeaea aica?ao eceeoia acuneaiiuo e
oiea/aiiuo iaeiaia e ae?. ieaoaaeae a athaeaeao;

acaeiiaeaenoaea n niioaaonoaaiiuie i?aaiaie eniieieoaeueiie aeanoe,
i?aaiio?aieoaeueiuie e oeiainiauie i?aaiaie, aaieaie ii aii?inai
eiio?iey ca i?aaeeueiinoueth ?aaeecaoeee e eniieiaiey
iaeiaiieaoaeueueeaie caeiiiaeaoaeueiuo e ae?. ?anii?yaeeoaeueiuo
aeieoiaioia;

iieo/aiea io i?aaei?eyoee, aaieia e ae?. aeieoiaioia, ia iniiaaiee
eioi?uo aaaeoo iia?aoeaii aooaaeoa?neee o/?o noii iaeiaia e ae?oaeo
ieaoaaeae a athaeaeao, oeiainiauo naieoeee e aaeieieno?aoeaiuo oo?aoia,
a oaeaea i?einoaiiaeaiea iia?aoeee i?aaei?eyoee, i?aaiecaoeee e
a?aaeaeai ii ?an/?oiui e ae?oaei n/aoai a aaieao e eiuo
oeiainiai-e?aaeeoiuo o/?aaeaeaieyo a i?ioeaiii neo/aa;

iniio?, oeenaoeey e ecuyoea o i?aaei?eyoee, o/?aaeaeaiee e i?aaiecaoeee
aeieoiaioia, naeaeaoaeuenoaothueo i nie?uoee eee caieaeaiee i?eauee
(aeioiaea) eee eiuo iaeiaia io iaeiaiiaeiaeaiey;

o/?o, ioeaiea e ?aaeecaoeey eiioeneiaaiiiai e aanoiciiai eiouanoaa, a
oaeaea eeaaeia e eiouanoaa ia?aoiaeyuaai ii i?aao ianeaaeiaaiey e
ainoaea?noao;

i?aaeinoaaeaiea io/?oa i aaeaiany/iuo oaeoe/anee iinooieaoeo noii
iaeiaia e ae?oaeo ieaoaaeae a athaeaeao – auoanoiyuei ainoaea?noaaiiui
iaeiaiaui i?aaiai;

?anniio?aiea cayaeaiee, i?aaeeiaeaiee e aeaeia a?aaeaeai, i?aaei?eyoee e
i?aaiecaoeee ii aii?inai iaeiaiiaeiaeaiey e aeaeia ia aeaenoaey
aeieaeiinoiuo eeoe ainoaea?noaaiiie iaeiaiaie einiaeoeee.

Iaeiaiaua i?aaiu eiatho neaaeothuea i?aaa:

a) aicaoaeaeaoue a onoaiiaeaiiii ii?yaeea oiaeaoaenoaa i cai?auaiee
caieiaoueny i?aaei?eieiaoaeueneie aeayoaeueiinoueth;

a) i?aaeuyaeyoue a noae eee a?aeo?aaeiue noae enee:

i eeeaeaeaoeee i?aaei?eyoey ii iniiaaieyi, onoaiiaeaiiui
caeiiiaeaoaeuenoaii ?O;

i i?eciaiee naeaeie iaaeaenoaeoaeueiuie e acuneaiee a aeioiae
ainoaea?noaa anaai iieo/aiiiai ii oaeei naeaeeai;

i acuneaiee iainiiaaoaeueii i?eia?ao?iiiai ia ii naeaeea, a a
?acoeueoaoa iacaeiiiuo aeaenoaee;

i i?eciaiee ?aaeno?aoeee i?aaei?eyoey iaaeaenoaeoaeueiie a neo/aa
ia?ooaiey onoaiiaeaiiiai ii?yaeea nicaeaiey i?aaei?eyoey eee
ianiioaaonoaey o/?aaeeoaeueiuo aeieoiaioia o?aaiaaieyi
caeiiiaeaoaeuenoaa e acuneaiee aeioiaeia, iieo/aiiuo yoei i?aaei?eyoeai;

a) ae?oaea i?aaa, i?aaeoniio?aiiua caeiiiaeaoaeuenoaii.

Iaeiaiaua i?aaiu e eo nio?oaeieee iaycaiu nio?aiyoue eiiia?/aneoth
oaeio, oaeio naaaeaiee i aeeaaeao oece/aneeo eeoe e auiieiyoue ae?oaea
iaycaiiinoe, i?aaeoniio?aiiua caeiiii ?inneeneie Oaaea?aoeee «I
ainoaea?noaaiiie iaeiaiaie neoaeaa ?inneeneie Oaaea?aoeee».

Oua?a (aeeth/ay oiouaiioth auaiaeo), i?e/ei?iiue iaeiaiieaoaeueueeai
aneaaenoaea iaiaaeeaaeauaai inouanoaeaiey iaeiaiauie i?aaiaie e eo
nio?oaeieeaie aiceiaeaiiuo ia ieo iaycaiiinoae, iiaeeaaeeo aiciauaieth a
onoaiiaeaiiii ii?yaeea.

Iaeiaiaua i?aaiaie niaianoii n oeiainiauie i?aaiaie inouanoaeytho
eiio?ieue ca eniieiaieai aeioiaeiie /anoe athaeaeaoa.

Caueoa i?aa e eioa?ania iaeiaiieaoaeueueeia e ainoaea?noaa
inouanoaeyaony a noaeaaiii i?yaeea.

Iaeiaiieaoaeueuee, ia?ooeaoee iaeiaiaia caeiiiaeaoaeuenoai, a
onoaiiaeaiiuo caeiiii neo/ayo ian?o ioaaonoaaiiinoue a aeaea:

a) acuneaiey anae noiiu nie?uoiai eee caieaeaiiiai aeioiaea (i?eauee)
eeai noiiu iaeiaa ca eiie nie?uoue eee iao/o?iiue iauaeo
iaeiaiiaeiaeaiey e oo?aoa a ?acia?a oie aea noiiu, a i?e iiaoi?iii
ia?ooaiee – niioaaonoaothuae noiiu e oo?aoa a aeaoe?aoiii ?acia?a yoie
noiiu. I?e onoaiiaeaiee noaeii oaeoa oiuoeaiiiai nie?uoey eee caieaeaiey
aeioiaea (i?eauee) i?eaiai?ii eeai ?aoaieai noaea ii eneo iaeiaiaiai
i?aaia eee i?ieo?i?a iiaeao auoue acuneai a oaaea?aeueiue athaeaeao
oo?ao a iyoee?aoiii ?acia?a nie?uoie eee caieaeaiiie noiiu aeioiaea
(i?eauee);

a) oo?aoa ca eaaeaeia ec neaaeothueo ia?ooaiee:

ca ionoonoaea o/?oa iauaeoia iaeiaiiaeiaeaiey e ca aaaaeaiea o/?oa
iaeiaiiaeiaeaiey n ia?ooaieai onoaiiaeaiiiai ii?yaeea, iiaeaeoea ca
niaie nie?uoea eee caieaeaiea aeioiaea ca i?iaa?yaiue ia?eiae, a ?acia?a
10 i?ioeaioia aeiia/eneaiiuo noii iaeiaa;

ca iai?aaenoaaeaiea eee ianaiaa?aiaiiia i?aaenoaaeaiea a iaeiaiaue i?aai
aeieoiaioia, iaiaoiaeeiuo aeey en/eneaiey, a oaeaea aeey oieaou iaeiaa –
a ?acia?a 10 i?ioeaioia i?e/eoathueony e oieaoa ii i/a?aaeiiio n?ieo
noii iaeiaa;

a) acuneaiee iaie n iaeiaiieaoaeueueea a neo/aa caaea?aeee oieaou iaeiaa
a ?acia?a 0,7 i?ioeaioa iaoiea/aiiie noiiu iaeiaa ca eaaeaeue aeaiue
i?in?i/ee ieaoaaea ia/eiay n onoaiiaeaiiiai n?iea oieaou auyaeaiiie
caaea?aeaiiie noiiu iaeiaa, anee caeiiii ia i?aaeoniio?aiu eiua ?acia?u
iaie. Acuneaiea iaie ia inaiaiaeaeaao iaeiaiieaoaeueueea io ae?oaeo
aeaeia ioaaonoaaiiinoe.

Aeieaeiinoiua eeoea e a?aaeaeaia, aeiiaiua a ia?ooaiee iaeiaiaiai
caeiiiaeaoaeuenoaa, i?eaeaeathony e aaeieieno?aoeaiie, oaieiaiie e
aeenoeeieeia?iie ioaaonoaaiiinoe.

Aeey ai?ueau n iaeiaiauie i?anooieaieyie a ?inneeneie Oaaea?aoeee
nicaeaia niaoeeaeueiay neoaeaa – Aeaia?oaiaio iaeiaiaie iieeoeee,
aeaenoaothuay ia iniiaaiee Caeii ?O io 24.06.93 a. «I oaaea?aeueiuo
i?aaiao iaeiaiaie iieeoeee». Caaea/ae iaeiaiaie iieeoeee yaeyaony
auyaeaiea , i?aaeoi?aaeaeaiea e i?ana/aiea iaeiaiauo i?anooieaiee e
i?aaiia?ooaiee; iaania/aiea aaciianiinoe aeayoaeueiinoe ainoaea?noaaiiuo
iaeiaiauo einiaeoeee e caueoa eo nio?oaeieeia.

Iaeiaiaay iieeoeey iaaeaeaia i/aiue oe?ieei iau?iii i?aa:

i?iaiaeeoue iia?aoeaii-?icuneiua ia?ii?eyoey e aeiciaiea;

eniieiyoue i?eiyoua noaeaie ?aoaiey;

iaeaaaoue aaeieieno?aoeaiue a?ano ia eiouanoai th?eaee/aneeo e
oece/aneeo eeoe.

Niaeanii noaouee 162-2 Oaieiaiiai Eiaeaena ?O ca nie?uoea iieo/aiiuo
aeioiaeia (i?eauee) a iniai e?oiiuo ?acia?ao (anee iaeia n nie?uouo
iauaeoia i?aauoaao 1000-e?aoiue ?acia? ieieiaeueiie iieaou o?oaea)
aeiiaiue iiaeao auoue iaeacai eeoaieai naiaiaeu aei 5 eao e
eiioeneaoeeae eiouanoaa eeai oo?aoii io 300 aei 500 ?acia?ia
ieieiaeueiie iieaou o?oaea.

6. I?EIOeEIU E IAOAIECI IAEIAIIAEIAEAIEss.

Iauaeoaie iaeiaiiaeiaeaiey yaeythony aeioiaeu (i?eaueue), noieiinoue
ii?aaeae?iiuo oiaa?ia, ioaeaeueiua aeaeu aeayoaeueiinoe
iaeiaiieaoaeueueeia, iia?aoeee n oeaiiuie aoiaaaie, iieueciaaiea
i?e?iaeiuie ?ano?naie, eiouanoai th?eaee/aneeo e oece/aneeo eeoe,
ia?aaea/a eiouanoaa, aeiaaaeaiiay noieiinoue i?iecaaae?iiuo oiaa?ia e
oneoa e ae?oaea iauaeou, onoaiiaeaiiua caeiiiaeaoaeueiuie aeoaie.

Ia i?ioyaeaiee anae enoi?ee /aeiaa/anoaa ie iaeii ainoaea?noai ia iiaei
nouanoaiaaoue aac iaeiaia. Iaeiaiaue iiuo e iiaeneacae aeaaiue i?eioeei
iaeiaiiaeiaeaiey: «Iaeuecy ?acaoue eo?eoeo, ianouoth cieioua yeoea»,
o.a. eae au aaeeee ie auee iio?aaiinoe a oeiainiauo n?aaenoaao ia
iie?uoea iuneeiuo e iaiuneeiuo ?anoiaeia, iaeiae ia aeieaeiu iiae?uaaoue
caeioa?aniaaiiinoue iaeiaiieaoaeueueeia a oicyenoaaiiie aeayoaeueiinoe.

Nia?aiaiiua i?eioeeiu iaeiaiiaeiaeaiey:

O?iaaiue iaeiaiaie noaaee aeieaeai onoaiaaeeaaoueny n o/?oii
aiciiaeiinoae iaeiaiieaoaeueueea, o.a. o?iaiy aeioiaeia. A oae eae
aiciiaeiinoe ?aciuo oece/aneeo e th?eaee/aneeo eeoe ?acee/iu, oi aeey
ieo aeieaeiu auoue onoaiiaeaiiua aeeooa?aioee?iaaiiua iaeiaiaua noaaee,
o.a. iaeia n aeioiaea aeieaeai auoue i?ia?anneaiui (ni. ieaea).

Iaiaoiaeeii i?eeaaaoue ana oneeey, /oiau iaeiaiiaeiaeaiea aeioiaeia
iineei iaeiie?aoiue oa?aeoa?. I?eia?ii inouanoaeaiey yoiai i?eioeeia
neoaeeo caiaia a ?acaeouo no?aiao iaeiaa n iai?ioa, eiaaea iaeiaeaiea
iai?ioa i?ienoiaeeei ii ia?anoathuae e?eaie, ia IAeN, eiaaea aiiaue
nicaeaiiue /enoue i?iaeoeo iaeaaaaony iaeiaii anaai iaeei ?ac aieioue
aei aai ?aaeecaoeee. A ?acoeueoaoa eaaeaeay iaaeaaaea e oeaia nu?uey,
aicieeathuay ii ia?a i?ioiaeaeaiey ii i?iecaiaenoaaiiie oeaii/ea aieioue
aei eiia/iiai i?iaeoeoa, iaeaaaaony iaeiaii oieueei iaeei ?ac ( a
ioee/ea io iaeiaa n iai?ioa). A yoii iaeii ec aeaaiuo i?aeiouanoa IAeN.

Iaycaoaeueiinoue oieaou iaeiaia. Iaeiaiaay nenoaia ia aeieaeia
inoaaeyoue niiiaiee o iaeiaiieaoaeueueea a iaecaaaeiinoe ieaoaaea.
Nenoaia oo?aoia e naieoeee, iauanoaaiiia iiaiea a no?aia aeieaeiu auoue
oaeeie, /oiau iaoieaoa eee ia naiaa?aiaiiay oieaoa iaeiaia auee iaiaa
auaiaeiuie, /ai naiaa?aiaiiia e /anoiia auiieiaiea iaycaoaeuenoa ia?aae
iaeiaiauie i?aaiaie.

Nenoaia e i?ioeaaeo?a oieaou iaeiaia aeieaeiu auoue i?inouie, iiiyoiuie
e oaeiaiuie aeey iaeiaiieaoaeueueeia e yeiiiie/iuie aeey o/?aaeaeaiee,
niae?athueo iaeiae.

Iaeiaiaay nenoaia aeieaeia auoue aeaeie e eaaei aaeaioe?oaiie e
eciaiythueiny iauanoaaiii-iieeoe/aneei iio?aaiinoyi.

Iaeiaiaay nenoaia aeieaeia iaania/eaaoue ia?a?ani?aaeaeaiea
nicaeaaaaiiai AAI e auoue yooaeoeaiui eino?oiaioii AYI. Yoio i?eioeei
ioiineony e ?aaoee?othuae ooieoeee iaeiaiiaeiaeaiey.

Noiia, n eioi?ie aceiathony iaeiae, iacuaaaony iaeiaiaie aacie. A neo/aa
iaeiaia ia aeioiaeu a? iiaeii iacaaoue iaeiaiiaeaaaaiui aeioiaeii.
Iineaaeiee ?aaai ?aciinoe iaaeaeo iieo/aiiui aeioiaeii (i?eaueueth) e
iaeiaiauie eueaioaie.

Iaeiaiaay eueaioa – onoaiaaeeaaaony, eae e iaeia, a ii?yaeea e ia
oneiaeyo, ii?aaeaeyaiuo caeiiiaeaoaeueiuie aeoaie.

?ani?ino?aiaiu neaaeothuea aeaeu iaeiaiauo eueaio:

iaiaeaaaaiue ieieioi iauaeoa iaeiaa;

ecuyoea ec iaeiaeaiey ii?aaeae?iiuo yeaiaioia iauaeoa iaeiaa;

inaiaiaeaeaiea io oieaou iaeiaia ioaeaeueiuo eeoe eee eaoaai?ee
ieaoaeueueeia;

iiieaeaiea iaeiaiauo noaaie;

au/ao ec iaeiaiaie aacu (iaeiaiaue au/ao);

iaeiaiaue e?aaeeo ( ion?i/ea aceiaiey iaeiaa eee oiaiueoaiea noiiu
iaeiaa ia ii?aaeae?iioth aaee/eio).

Eueaiou ii anai iaeiaai i?eiaiythony oieueei a niioaaonoaee n
aeaenoaothuei caeiiiaeaoaeuenoaii. Cai?auaaony i?aaeinoaaeaiea iaeiaiauo
eueaio, iinyueo eiaeeaeaeoaeueiuo oa?aeoa?, anee eiia ia onoaiiaeaii
caeiiiaeaoaeueiuie aeoaie ?inneeneie Oaaea?aoeee.

*anoue iaeiaiaie aacu, eioi?oth iaeiaiieaoaeueuee iaycai auieaoeoue a
aeaea oiai eee eiiai iaeiaa, iacuaaaony iaeiaiaie noaaeie ( ii?iie
iaeiaiiaeiaeaiey). Nouanoaotho ieieiaeueiua, iaeneiaeueiua e n?aaeiea
iaeiaiaua noaaee.

Nouanoaotho e oaeea aeaa acaeyaea ia i?iaeaio ?ani?aaeaeaiey iaeiaiaiai
a?aiaie a yeiiiieea eae i?eioeei iieo/aiey aeaa e eiioeaioeey
ieaoaaeaniiniaiinoe.

I?EIOeEI IIEO*AIEss AEAA.

Eoi iieo/aao aieueooth auaiaeo io i?aaeeaaaaiuo ainoaea?noaii oiaa?ia e
oneoa, aeieaeiu ieaoeoue iaeiae, iaiaoiaeeiua aeey oeiaine?iaaiey yoeo
oiaa?ia e oneoa. Iaeioi?ay /anoue iauanoaaiiuo aeaa oeiaine?oaony
aeaaiui ia?acii ia iniiaa i?eioeeia iaeiaiiaeiaeaiey aeaa. Iai?eia?,
iaeiae ia aaicei iau/ii i?aaeiacia/athony aeey oeiaine?iaaiey
no?ieoaeuenoaa e ?aiiioa aaoiaei?ia. Oa, eoi iieo/aao auaiaeo io oi?ioeo
aei?ia, iiea/eaaao cao?aou ia yoe aei?iae. Oai ia iaiaa, anee oi/ii e
oe?ieiianooaaii i?eiaieoue i?eioeei iieo/aiey aeaa, oi aicieeioo
neaaeothuea i?iaeaiu:

Eae ii?aaeaeeoue eiee/anoai iieo/aaiuo aeaa, eioi?ua ioaeaeueiua
i?aaei?eieiaoaee eee oicyenoaa iieo/atho io nenoaiu ia?aciaaiey,
iaoeeiiaeueiie aaciianiinoe, ieeeoeaeneie, iiaea?iie e ae?. neoaea e
o.ae.

Ii yoiio i?eioeeio iieo/aaony, /oi oa, eoi iieo/atho aeaaa io
ainoaea?noaa aeieaeiu ieaoeoue n ieo iaeiae. Ii auei au i?inoi iaeaii
a?aoue iaeiae n iiniaee, eioi?ua aea?o ainoaea?noai iaeieiouei e
aac?aaioiui.

EIIOeAIOeEss IEAOAAEANIINIAIINOE.

I?eioeei ieaoaaeaniiniaiinoe aace?oaony ia eaeaa, /oi oyaeanoue iaeiaia
aeieaeia auoue iinoaaeaia a caaeneiinoue iaiin?aaenoaaiii io eiie?aoiiai
aeioiaea e o?iaiy aeaaininoiyiey. O.a. ioaeaeueiua eeoea eee
i?aaei?eieiaoaee n aieaa aunieeie aeioiaeaie aoaeoo auiea/eaaoue aieaa
aunieea iaeiae – eae a aaniethoiii, oae e a ioiineoaeueiii au?aaeaiee, –
/ai oa, eoi eiaao aieaa ne?iiiua aeioiaeu.

Caueoieee yoie oai?ee i?eaiaeyo aeiaiaeu, /oi eaaeaeay aeiiieieoaeueiay
aeaiaaeiay aaeeieoea, iieo/aiiay oece/aneei eee th?eaee/aneei eeoeii,
aoaeao aea/ue ca niaie an? iaiueoaa e iaiueoaa i?e?auaiea
oaeiaeaoai?aiey. Yoi i?ienoiaeeo a neeo ?aoeeiiaeueiinoe iio?aaeoaeae:
ia?aua aeaiaaeiua aaeeieoeu iieo/aiiiai aeioiaea a ethaie ia?eiae
a?aiaie aoaeoo iio?a/aiu ia oiaa?u ia?aie iaiaoiaeeiinoe, o.a. ia oa
oiaa?u, eioi?ua i?eianoo iaeaieueooth iieueco, a eaaeaeua iineaaeothuea
ia ia noieue aaaeiua e iaiaoiaeeiua oiaa?u eee oneoae. Ionthaea
neaaeoao, /oi aeaiaaeiay aaeeieoea ecuyoay o eeoe n aieueoei aeioiaeii
aoaeao eiaoue iaiueoee oaeaeueiue aan a aai aeioiaea, /ai o eeoea n
iaiueoei aeioiaeii. Iiyoiio n nioeeaeueiie oi/ee c?aiey iaeiae aeieaeiu
auoue ?ani?aaeaeaiu a niioaaonoaee n iieo/aaiui aeioiaeii.

Ii n?aco aeaeiu iaeioi?ua o?oaeiinoe yoiai i?eioeeia. A /anoiinoe – ai
neieueei eiaiii ?ac aieueooth aiciiaeiinoue ieaoeoue iaeiae eiaao ia?aia
eeoei ii n?aaiaieth ni aoi?ui ? Aeieaeai ee aieaa aiaaoue /aeiaae
auiea/eaaoue a aeaea iaeiaia oo aea aeieth naiaai aieaa aieueoaai
aeioiaea eee aieueooth ?

I?iaeaia caeeth/aaony a oii, /oi ia eiaaony iao/iiai iiaeoiaea a
ecia?aiee /ueae-eeai aiciiaeiinoe ieaoeoue iaeiae. A ia i?aeoeea ioaao
no?ieony oieueei eeoue ia i?aaeiieiaeaieyo e aeiaaaeeao.

6. AEAeU IAEIAIA, EO EEANNEOEEAOeEss.

A iniiao eeanneoeeaoeee iaeiaia iieiaeaiu neaaeothuea i?eciaee e aeaeu
iaeiaia:

1. Ii iauaeoo iaeiaeaiey:

iaeiae n aeioiaea (i?eauee);

n eiouanoaa;

i?e niaa?oaiee naeaeie n oeaiiuie aoiaaaie, ia ae?aeao e o.i.;

i?e yenii?oa e eiii?oa oiaa?ia.

Ii noauaeoo iaeiaeaiey:

n th?eaee/aneeo eeoe;

n oece/aneeo eeoe.

Ii iaoaiecio oi?ie?iaaiey:

i?yiua, onoaiaaeeaaaiua iaiin?aaenoaaiii ia aeioiae eee eiouanoai;

einaaiiua, aceiathony a noa?a ?aaeecaoeee eee iio?aaeaiey e aeeth/athony
a aeaea aeiaaaee a oeaio oiaa?ia, ?aaio, oneoa, o.a. a eiia/iii n/aoa
iiea/eaathony iio?aaeoaeai.

Ii enoi/ieeai iaeiaeaiey:

n ca?aaioaiiuo aeioiaeia (ca?ieaoa, aiii?a?, aeioiae eee i?eaueue
i?aaei?eyoee);

n aeeaeaeaiaeia e i?ioeaioia ii aeeaaeai;

?ano?niua ieaoaaee (ia caieth, iaae?a e o.i).

Ii oa?aeoa?o e iiiaioo iaeiaeaiey:

a iiiaio auieaou eee iieo/aiey aeioiaea;

iinea iieo/aiey aeioiaea;

i?e ?anoiaeiaaiee aeioiaeia;

ii eaaeano?o, eiaaea iauaeo iaeiaa aeeooa?aioee?iaai ia a?oiiu ii
ii?aaeaeaiiiio i?eciaeo. Ia?a/aiue yoeo a?oii e eo i?eciaee caiineony a
niaoeeaeueiua ni?aai/ieee. Aeey eaaeaeie a?oiiu onoaiiaeaia
eiaeeaeaeoaeueiay noaaea iaeiaa. Oaeie iaoiae oa?aeoa?ai oai, /oi
aaee/eia iaeiaa ia caaeneo io aeioiaeiinoe iauaeoa.

oaiiaeaiiua iioeeiu:

a) oeneaeueiua;

a) i?ioaeoeeiiiua, oeaeueth eioi?uo yaeyaony caueoa ioa/anoaaiiuo
i?aaei?eieiaoaeae io eiino?aiiuo;

a) aioeaeaiieiaiaua, oeaeueth eioi?uo yaeyaony auoaniaiea caa?aie/iuo
eiieo?aioia n ioa/anoaaiiiai ?uiea;

a) i?aoa?aioeeaeueiua, o.a. – eueaioiua (eueaiou ia oiaa?u,
eioa?anothuea ainoaea?noai).

Ii i?aaiai aceiaiey:

oaaea?aeueiua (iauaainoaea?noaaiiua);

?aaeiiaeueiua (iaeanoiua, e?aaaua e o.i.);

ioieoeeiaeueiua (ianoiua – ai?iaeneea, ?aeiiiua).

Ii eniieueciaaieth:

iauaai iacia/aiey;

oeaeaaiai iacia/aiey (a niaoeeaeece?iaaiiua aiaathaeaeaoiua oiiaeu).

A ?inneeneie Oaaea?aoeee aceiathony:

Oaaea?aeueiua iaeiae;

Iaeiae noauaeoia oaaea?aoeee;

Ianoiua iaeiae.

E Oaaea?aeueiui ioiinyony neaaeothuea iaeiae:

Iiaeioiaeiue iaeia n oece/aneeo eeoe

Ieaoaaee ca iieueciaaiea i?e?iaeiuie ?ano?naie

Iaeiae, ca/eneyaiua a aei?iaeiua oiiaeu

Iaeia ia aeiaaaeaiioth noieiinoue

Iaeia ia i?eaueue i?aaei?eyoee

Aeoeecu ia ioaeaeueiua a?oiiu e aeaeu oiaa?ia

Iaeia ia iia?aoeee n oeaiiuie aoiaaaie

Oaiiaeaiiay iioeeia

Nai? ca eniieueciaaiea iaeiaiiaaiee «?inney», «?inneeneay
Oaaea?aoeey»…

Nai? ca ia?aea/eo, ia?aaaeeo e iaeea iaooe

Nai? ca ioioneaaioth yeaeo?iyia?aeth i?aaei?eyoeyi iaoa?eaeueiiai i?-aa

Nai? ca ?aaeno?aoeeth aaieia e eo oeeeaeia

Io/eneaiey ia aini?iecaiaenoai ieia?aeueii-nu?ueaaie aacu

O?ainii?oiue iaeia

Iaeia ia eiouanoai, ia?aoiaeyuaa a ii?yaeea ianeaaeiaaiey eee aea?aiey

Ainoaea?noaaiiay iioeeia

Aa?aiaue nai?

Ieaoaaee ai aiaathaeaeaoiua oiiaeu ?O

E iaeiaai Noauaeoia Oaaea?aoeee ioiinyony:

Iaeia ia eiouanoai i?aaei?eyoee

Nai? ia ioaeaeu ia?aciaaoaeueiuo o/?aaeaeaiee, aceiaaiue n th?eaee/aneeo
eeoe

Nai? ca ?aaeno?aoeeth i?aaei?eyoee

Ieaoa ca aiaeo, caae?aaioth i?iiuoeaiiuie i?aaei?eyoeyie ec
aiaeioicyenoaaiiuo nenoai

Eaniie aeioiae

E ianoiui iaeiaai, onoaiiaeaiiui Oaaea?aeueiui caeiiiaeaoaeuenoaii
(noaaee eioi?uo ii?aaeaeythony ?aaeiiaeueiuie e ianoiuie i?aaiaie
aeanoe), ioiinyony:

Iaeia ia eiouanoai oece/aneeo eeoe

?aaeno?aoeeiiiue nai? n oece/aneeo eeoe, caieiathueony
i?aaei?eieiaoaeueneie aeayoaeueiinoueth

Caiaeueiue iaeia

E ianoiui iaeiaai, eioi?ua iiaoo aaiaeeoueny ianoiuie i?aaiaie aeanoe
ioiinyony:

Iaeia ia ?aeeaio (aei 5 %)

Iaeia ia ia?ai?iaeaaeo aaoiiiaeeae, au/eneeoaeueiie oaoieee e
eiiiuethoa?ia (aei 10 %)

Eeoeaiceiiiue nai? ca i?aai oi?aiaee aeiii-aiaei/iuie ecaeaeeyie

Nai? ca ioe?uoea eai?iiai aeciana

Nai? ca o/anoea a aaaao

Eeoeaiceiiiue nai? ca i?aai i?iaaaeaiey ianoiuo aoeoeeiiia e eioa?ae
(aei 10 % noieiinoe oiaa?ia)

Oeaeaaua nai?u ia niaea?aeaiea ieeeoeee, ia aeaaiono?ienoai, ioaeaeu
ia?aciaaiey e ae?.

Nai? n aeaaeaeueoeaa niaae (aei 1/7 io ?acia?a iei. ca?ieaou)

Nai? ca oai?eo oa??eoi?ee

Nai? ca auaea/o i?aea?a ia eaa?oe?o (3/4 io ?acia?a iei. ca?ieaou)

Nai? n ae?aeaauo naeaeie ( aei 0,1 %)

Iaeia ia niaea?aeaiea aeeeeuiiai oiiaea e iauaeoia
nioeeaeueii-eoeueoo?iie noa?u (aei 1,5 %)

Nai? ca i?aai oi?aiaee

Nai? ca i?aai eniieueciaaiey ianoiie neiaieeee (0,5 %)

Nai? ca auea?uo ia aaaao ( aei 5 %)

Nai? n eeoe, ea?athueo ia oioaeecaoi?a ia eiiiae?iia (aei 5 %)

Nai? ca i?iaaaeaiea eeii- e oaeanu?iie

Nai? ca ia?eiaeo aaoio?ainii?oa

Ainoeie/iue nai?

E ianoiui iaeiaai, eioi?ua iiaoo aaiaeeoueny i?aaiaie aeanoe eo?i?oiie
ciiu ioiinyony:

Eo?i?oiue nai?

Iaeia ia i?iiuoeaiiie no?ieoaeuenoai a eo?i?oiie ciia

Iaeiae ia aeioiaeu e eiouanoai. Yoe iaeiae iacuaathony i?yiuie, iioiio
/oi iie aceiathony n eiie?aoiiai th?eaee/aneiai eee oece/aneiai eeoea,
yoi: iiaeioiaeiue iaeia n a?aaeaeai; iaeia ia i?eaueue ei?ii?aoeee
(oe?i); iaeia ia nioeeaeueiia no?aoiaaiea e ia oiiae ca?aaioiie ieaou e
?aai/oth neeo (oae iacuaaaiua nioeeaeueiua iaeiae, nioeeaeueiua aciinu);
iieiouanoaaiiua iaeiae, a oii /enea iaeiae ia nianoaaiiinoue, aeeth/ay
caieth e ae?oaoth iaaeaeaeeiinoue; iaeiae ia ia?aaiae i?eauee e eaieoaea
ca ?oaaae e ae?.

Iaeiae ia oiaa?u e oneoae. Yoe iaeiae iacuaathony einaaiiuie, iioiio
/oi iie /anoe/ii eee iieiinoueth ia?aiinyony ia oeaio oiaa?a eee oneoae,
yoi: iaeia n iai?ioa, eioi?ue a aieueoeinoaa ?acaeouo no?ai a ianoiyuaa
a?aiy caiai?i iaeiaii ia aeiaaaeaiioth noieiinoue; aeoeecu (iaeiae,
i?yii aeeth/aaiua a oeaio oiaa?a eee oneoae); iaeia ia ianeaaenoai, ia
naeaeee n iaaeaeaeeiinoueth e oeaiiuie aoiaaaie e ae?.

Iniaaiiinoe i?yiuo e einaaiiuo iaeiaia.

? Iauaeo I?yiua iaeiae Einaaiiua iaeiae

1 Iauaeo iaeiaeaiey Aeioiae e eiouanoai Iio?aaeoaeueneea oiaa?u

2 Aae?aniue oa?aeoa? Aea Iao

3 Iooue ecuiaiey *anoue aeioiaea eee noieiinoe eiouanoaa Aeeth/aiea a
oeaio oiaa?a

4 O/eouaaaony ee aaee/eia aeioiaea e naiaeiia iieiaeaiea

Aea

Iao

I?yiua iaeiae auaatho: Einaaiiua iaeiae auaatho:

?aaeueiua iaeiae

(iicaiaeueiue, i?iiuneiaue, ia oe/a) Aeoeecu

(ia oiaa?u e oneoae /anoiuo i?aaei?eyoee) e IAeN

Ee/iua iaeiae

(iiaeioiaeiue, ia i?eaueue, n ianeaaenoaa e ae?.) Oeneaeueiua e
iiiiiieueiua

(ia oiaa?u ianniaiai iio?aaeaiey i?iecaiaeeiua ainoaea?noaii)

Au? iaeiae iiaeii eeanneoeoee?iaaoue ii i?eioeeio eo aceiaiey. Oae
iai?eia?, iaeiae auaatho i?ia?anneaiuie, i?iii?oeeiiaeueiuie,
?aa?anneaiuie e aeea?anneaiuie.

I?ia?anneaiue iaeia – /ai auoa aeioiae, oai iai?iii?oeeiiaeueii
aieueooth /anoue aai ninoaaeyao iaeia, o.a. i?e?ino ii?iu
iaeiaiiaeiaeaiey a iaeeiaeiaie i?ia?annee.

I?iii?oeeiiaeueiue iaeia – aceiaaony i?iii?oeeiiaeueii iieo/aiiiio
aeioiaeo e ia caaeneo io aai aaee/eiu.

?aa?anneaiue iaeia – ia?aoiue i?ia?anneaiiio, o.a. i?e oaaee/aiee
aeioiaea aceiaaiue iaeia ninoaaeyao iai?iii?oeeiiaeueii iaiueooth aai
/anoue.

Aeea?anneaiue iaeia – i?e oaaee/aiee aeioiaea ii?ia aceiaaiiai iaeiaa
?ano?o a oauaathuae i?ia?annee.

I?eia?.

? Aeioiae I?ia?anneaiue I?iii?oeeiiaeueiue ?aa?anneaiue Aeea?anneaiue

Ii?ia I?e?ino Ii?ia I?e?ino Ii?ia I?e?ino Ii?ia I?e?ino

1 50 2 % – 2 % – 4 % – 2 % –

2 100 4 % 2 % 2 % 0 3,5 % – 0,5 % 3 % 1 %

3 200 6 % 2 % 2 % 0 3,2 % – 0,3 % 3,5 % 0,5 %

9. ONIAA?OAINOAIAAIEA IAEIAIAIE NENOAIU A 1997a.

Ec Oeaca I?aceaeaioa ?O:

«Eeth/aaui yeaiaioii a nicaeaiee aeaaii?eyoiie n?aaeu aeey
i?aaei?eieiaoaeuenoaa e eiaanoeoeee yaeyaony iaeiaiaay ?aoi?ia.

I?e iiaeaioiaea ii?iaoeaiuo aeoia, ioiinyueony e iaeiaiaie nenoaia,
iaiaoiaeeii i?aaeoniio?aoue neaaeothuea iai?aaeaiey aa ?aoi?ie?iaaiey:

— ea?aeeiaeueiia oi?iuaiea iaeiaiaie nenoaiu, nie?auaiea iauaai /enea
iaeiaia e onoaiiaeaiea en/a?iuaathuaai ia?a/iy iaeiaia, i?eiaiaiea
eioi?uo aeiionoeii ia oa??eoi?ee ?inneeneie Oaaea?aoeee:

— au?aaieaaiea oneiaee iaeiaiiaeiaeaiey ca n/ao ?aceiai nie?auaiey /enea
iaeiaiauo eueaio;

— ?anoe?aiea aacu iaeiaiiaeiaeaiey ca n/ao ?ani?ino?aiaiey ?aaeueiiai
iaeiaiaiai a?aiaie ia noa?u, a eioi?uo aieueoa anaai i?aeoeeoaony
oeeiiaiea io iaeiaia;

— au?aaieaaiea oaeoe/aneiai o?iaiy iaeiaiiaeiaeaiey ca?aaioiie ieaou e
ae?oaeo aeaeia aeioiaeia (n o/aoii io/eneaiee ai aiaathaeaeaoiua
oiiaeu);

— onoaiiaeaiea i?aaeaeueiuo noaaie aeey ?aaeiiaeueiuo e ianoiuo iaeiaia;

— nieaeaiea noaaie oo?aoia e iaiae;

— eiaeeoeeaoeey i?aaee, ?aaeaiaioe?othueo acaeiiioiioaiey
iaeiaiieaoaeueueea e iaeiaiauo i?aaiia n oeaeueth ono?aiaiey
i?ioeai?a/ee a?aaeaeaineiai e iaeiaiaiai caeiiiaeaoaeuenoaa, iaania/aiey
caueou i?aa iaeiaiieaoaeueueeia.

Aeey ?aaeecaoeee yoeo i?eioeeiia ii?o/ath i?aaeoaeuenoao a ia?oa
oaeouaai aiaea aianoe a Ainoaea?noaaiioth Aeoio i?iaeo Iaeiaiaiai
eiaeaena. Ianoiyoaeueii ?aeiiaiaeoth aeaiooaoai i?eiyoue aai a yoii
aiaeo, /oiau eae iiaeii nei?aa aeaoue ?inneeneei i?aaei?eyoeyi
aeieain?i/iua iaeiaiaua i?eaioe?u.

Iaeioi?uie i?eia?aie niaa?oainoaiaaiey iaeiaiaie nenoaiu ?inneeneie
Oaaea?aoeee iiaeao neoaeeoue neaaeothuaa:

I?aceaeaio ecaeae oeac ? 1214 io 18.08.1996a «I i?eciaiee oo?aoeaoei
neeo ioieoa 7 Oeaca I?aceaeaioa ?O io 22.12.1993a. ?2268 «I
oi?ie?iaaiee ?anioaeeeaineiai athaeaeaoa ?O e acaeiiioiioaieyo n
athaeaeaoaie noauaeoia ?O a 1994a.», niaeanii eioi?iio i?aaiu aeanoe
noauaeoia ?O e ianoiua i?aaiu aeanoe eiaee iieiiii/ey aaiaeeoue
i?iecaieueiua iaeiae e nai?u, eioi?ua th?eaee/aneea eeoea aeieaeiu
oiea/eaaoue ec e oae oaea iiiaie?aoii iaeiaeaiiie i?eauee. Oaia?ue, n
1.01.1997a. oeacaiiua i?aaiu aeieaeiu i?eaanoe i?eiyoua eie ?aoaiey a
niioaaonoaea n ia?a/iai ianoiuo iaeiaia, nai?ia e ia?aie/aiee ii ?acia?o
ioaeaeueiuo iaeiaia e nai?ia. A ?acoeueoaoa auiieiaiey Oeaca I?aceaeaioa
?O ? 1214 iaeiaiiaeiaeaiea a ?O noaiao aieaa i?aaeneacoaiui, ianeieueei
iaeaa/eony iieiaeaiea i?aaei?eieiaoaeae.

Ec Oeaca I?aceaeaioa ?O:

«… N/eoaoue iniiaiuie iai?aaeaieyie ainoaea?noaaiiie iieeoeee a
iaeanoe iaeiaiaie ?aoi?iu a ?inneeneie Oaaea?aoeee:

iino?iaiea noaaeeueiie iaeiaiaie nenoaiu a ?inneeneie Oaaea?aoeee,
iaania/eaathuae aaeeinoai, iai?ioeai?a/eainoue e iaeciaiiinoue
oeiainiaiai aiaea nenoaiu iaeiaia e iaiaeiaiauo ieaoaaeae;

nie?auaiea n 1 yiaa?y 1997a. /enea iaeiaia (iaycaoaeueiuo ieaoaaeae)
iooai eo oe?oiiaiey e ioiaiu oeaeaauo iaeiaia, ia aeathueo cia/eoaeueiuo
iinooieaiee;

eiinieeaeaoeeth a oaaea?aeueiii athaeaeaoa ia/eiay n 1997a.
ainoaea?noaaiiuo aiaathaeaeaoiuo oiiaeia n nio?aiaieai oeaeaaie
iai?aaeaiiinoe eniieueciaaiey aeaiaaeiuo n?aaenoa e ii?iaoeaiiai
ii?yaeea oi?ie?iaaiey aeioiaeiie /anoe athaeaeaoa;

iaeaa/aiea iaeiaiaiai a?aiaie i?iecaiaeeoaeae i?iaeoeoeee (?aaio, oneoa)
e iaaeiiouaiea aeaieiiai iaeiaiiaeiaeaiey ioo?i /aoeiai ii?aaeaeaiey
iaeiaiiaeaaaaiie aacu n iaeiia?aiaiiui aaaeaieai iaoaieciia, iiauoathueo
o?iaaiue niae?aaiinoe iaeiaia;

?acaeoea iaeiaiaiai oaaea?aeecia, a oii /enea onoaiiaeaiea n 1 yiaa?y
1997a. ieieiaeueiuo cia/aiee aeieae iinooieaiey aeioiaeia io eaaeaeiai
iaeiaa a athaeaeaou ?aciuo o?iaiae, eiay a aeaeo, /oi oeacaiiua aeiee
aoaeoo onoaiaaeeaaoueny aaeaaiaeii a oaaea?aeueiii caeiia i
oaaea?aeueiii athaeaeaoa, ii ia ieaea ieieiaeueiuo cia/aiee, oeacaiiuo a
i?eeiaeaiee e ianoiyuaio Oeaco;

nie?auaiea eueaio e eneeth/aiee ec iauaai ?aaeeia iaeiaiiaeiaeaiey;

?anoe?aiea i?aeoeee onoaiiaeaiey niaoeeoe/aneeo noaaie aeoeecia, e?aoiuo
onoaiaaeeaaaiie caeiiiaeaoaeuenoaii ?inneeneie Oaaea?aoeee ieieiaeueiie
aaee/eia iany/iie iieaou o?oaea, e oaiiaeaiiuo iioeei a YETH ia
aaeeieoeo oiaa?a a iaoo?aeueiii ecia?aiee;

caiaio aeoeecia ia ioaeaeueiua aeaeu ieia?aeueiiai nu?uey ?ano?niuie
ieaoaaeaie a oi?ia niaeaoaiee i ?acaeaea i?iaeoeoeee eee noaaeeueiuo
aaeaiany/iuo ieaoaaeae ii eaaeaeiio ianoi?iaeaeaieth a iaoo?aeueiuo
aaeeieoeao ecia?aiey aeiauaaaiiai ?ano?na (i?iaeoeoa) n ia?an/aoii a
?oaee ii n?aaeiei yenii?oiui oeaiai ca i?aaeuaeouee ianyoe e ii eo?no,
onoaiaaeeaaaiiio Oeaio?aeueiui aaieii ?inneeneie Oaaea?aoeee ia aeaoo
ieaoaaea;

oaaee/aiea ?iee yeieiae/aneeo iaeiaia e oo?aoia…»

I?eeiaeaiea.

Ieieiaeueiua cia/aiey aeieae iinooieaiey

aeioiaeia io iaeiaia a athaeaeaou ?aciuo o?iaiae

Aeae iaeiaa ?ani?aaeaeaiea iaeiaiauo iinooieaiee a athaeaeaou ?aciuo
o?iaiae ( a i?ioeaioao)

oaaea?aeueiue

athaeaeao athaeaeao noauaeoa

?inneeneie Oaaea?aoeee ianoiue athaeaeao

I Ae N 30 20 5

Aeoeecu ia nie?o, aiaeeo e eeea?i-aiaei/iua ecaeaeey 30 30 5

Aeoeecu ia ieia?aeueiua aeaeu nu?uey, aaicei, aaoiiiaeee, eiii?oiua
iiaeaeoeeciua oiaa?u

100

Aeoeecu ia inoaeueiua aeaeu iiaeaeoeeciuo oiaa?ia – 60 10

Iaeia ia i?eaueue i?aaei?eyoee (ii noaaea) 10 15 5

Iiaeioiaeiue iaeia n oece/aneeo eeoe 10 30 5

?ano?niua iaeiae 30 30 5

Yeieiae/aneea iaeiae 30 30 10

Oaaea?aeueiua eeoeaiceiiiua nai?u 100 – –

Nai? ca eniieueciaaiea ainoaea?noaaiiie neiaieeee ?O 100 – –

Iaeia ia caieth (n o/?oii oeaio?a eecaoeee) 100 20 30

Iaeia a eiouanoai i?aaei?eyoee e i?aaiecaoeee 10 40 40

O?ainii?oiue iaeia – 10 40

Aeiaaeueiia iiieaeaiea iaeiaia aaae?o e oaaee/aieth /enouo i?eaueae,
oneeaieth noeioea oicyenoaaiiie aeayoaeueiinoe, ?inoo eaieoaeiaeiaeaiee,
ni?ina, caiyoinoe e iaeeaeaieth oicyenoaaiiie eiiuthieoo?u.

ss i?eaea?aeeaathnue oaeie oi/ee c?aiey, /oi eiaiii yoi iaiaoiaeeii
?innee ia iuiaoiai yoaia yeiiiie/aneiai iieiaeaiey. A /oi i?ienoiaeeo ?
I?ienoiaeeo caaeaaeeaaiea th?eaee/aneeo e oece/aneeo eeoe an? iiauie e
iiauie iaeiaaie. A aaaeue aeaenoaee eee i?aaeiaoia ia eioi?ua iiaeii
aaanoe iaeia nouanoaoao aaneiia/iia iiiaeanoai. Oae oaea iiyaeythony
oooee i aaaaeaiee iaeiaa ia aoiae a caeaiea e ae?.

?ani?ino?aiaiu aeaenoaey ii nie?uoeth aeioiaeia, iaoieaou iaeiaia. *anoi
nicaeathony i?aaei?eyoey, /a?ac eioi?ua iaiaee/eaaaony i-iia eiee/anoai
aeaiaa e iioii neaaeoao eo cae?uoea, – aeaiueae ooaaeoea ia
?aaeno?aoeeth a ianeieueei, a iiaeao e a aeanyoee ?ac iaiueoea, /ai
noiia iaeiaa, eioi?oth i?eoeinue au oieaoeoue.

A anee au ainoaea?noai nieceei iaeiae, i?aaei?eieiaoaeyi iaca/ai auei au
eneaoue iooe e nie?uoeth aeioiaeia, ioiaea au ioaeaea a oaiaauo
i?aaiecaoeeyo iaiaee/eaaiey, nioie, a iiaeao auoue e ouny/e ethaeae
caiyoua a yoii o?iiii aeciana ia/aee a «?aaioaoue». Eiia/ii i?e
oiaiueoaiee noaaie iaeiaia ethaee noaee au ieaoeoue eo, ii aiciiaeii
iaiiiai oiaiueoeeny au athaeaeao ainoaea?noaa. Iiyoiio iaiaoiaeeii
cae?uoue aiciiaeiinoue e?aaee athaeaeaoiuo aeaiaa (eiaaea aeaiueae
eoaea-oi iinueathony e ia i?eoiaeyo ii iacia/aieth) – ii y n/eoath, /oi
yoi iaauaiaeii ioaaonoaaiiui eeoeai a I?aaeoaeuenoaa. Iaaa?iia iiyoiio
Aeoia ia niaoeo neeueii aeoiaoue ia yoo oaio. Iaaa?iyea n?aaee
aeaiooaoia anoue oaeea, eioi?ua oiaeyo oieueei ioia/aoueny a Aeoio, a
iaaeaeo oai iieuecothony anaie aeaiooaoneeie i?eaeeaaeyie, o.a. aea?ii
i?iaaeatho aeaiueae, eioi?ua aaea-oi i/aiue ioaeiu – oaeea ethaee
iaoiaeyony (a niunea «anoue») aacaea. Aeaiooaoneea e?anea an? aieueoa
caaiaeiythony i?aaenoaaeoaeyie oaiaauo no?oeoo?. Iie, iieo/ea
aeaiooaoneoth iai?eeiniiaaiiinoue /oanoaotho naay i?aainoiaeii. Ei
auaiaeia auea aieia a *a/ia e ae?oaea «ia?ii?eyoey», eoaea iiaoo
ooiaeeoue aeaiueae, iieo/aiiua n iaoeo iaeiaia.

10. CAEETH*AIEA.

A ianoiyuaa a?aiy ai anai ie?a iaaethaeaaony oaiaeaioeey e oi?iuaieth
iaeiaiaie nenoaiu. Yoi e iiiyoii. *ai i?iua iaeiaiaay nenoaia, oai, eae
y oaea oiiieiae, i?iua ii?aaeaeyoue yeiiiie/aneee ?acoeueoao, iaiueoa
caaio i?e ninoaaeaiee io/aoiuo aeieoiaioia e oai aieueoa inoaaony
a?aiaie o i?aaei?eieiaoaeae ia iaaeoiuaaiea oiai, eae nieceoue
naaanoieiinoue i?iaeoeoeee, a ia ia oi, eae nieceoue iaeiae. Iaeiaiaui
aea i?aaiai i?iua neaaeeoue ca i?aaeeueiinoueth oieaou iaeiaia, /oi
iicaieyao oiaiueoeoue /enei ?aaioieeia a oeiainiauo i?aaiao.

Oaeay oaiaeaioeey iiaeoaa?aeaeaaony oai, /oi a iaeioi?uo no?aiao aiiaua
nouanoaoao iaeei aaeeinoaaiiue iaeia ia aeiaaaeaiioth noieiinoue.

A iaoae aea no?aia nenoaia iaeiaia eiaao i/aiue neiaeioth no?oeoo?o. A
iae i?enoonoaotho ?acee/iua iaeiae, io/eneaiey, aeoeecu e nai?u, eioi?ua
ii nooe ii/oe ie/ai ae?oa io ae?oaa ia ioee/athony.

Iaeiaei oaeay ianna ieaoaaeae i?eaiaeeo e oiio, /oi aooaaeoa?ey
i?aaei?eyoee i/aiue /anoi ioeaaaony i?e io/eneaieyo iaeiaia, a
?acoeueoaoa /aai i?aaei?eyoea ieaoeo iaie ca ianaiaa?aiaiioth oieaoo
iaeiaa. Oaeia aia/aoeaiea, /oi iaeiaiaoth nenoaio niaoeeaeueii
oneiaeiytho, /oiau iieo/aoue iaie io iaeiaia.

E?iia oiai iiiaea caeiiu, a eioi?uo onoaiiaeaiu noaaee iaeiaia, e
aeioiaeu ec eioi?uo iie io/eneythony, i/aiue ia iaeiicia/ii oeacuaatho
ana iaiaoiaeeiua yeaiaiou iaeiaia. Iiyoiio nionoy ianeieueei
ianyoeaa iinea iioaeeeiaaiey Caeiia (eioi?ue oiaea ia anaaaea iiaeii
iaeoe) ia/eiatho iiyaeyoueny eino?oeoeee Ieienoa?noaa Oeiainia n
?acuyniaieyie oiai, eae yoio iaeia i?aaeeueii n/eoaoue.

Aua iaeei iaaeinoaoie iaoae iaeiaiaie nenoaiu – yoi aa
ianoaaeeueiinoue. Iaeiae aaiaeyony e oyoaea ioiaiythony, ia i?i?aaioaa
e aiaea.

Ianiiiaiii any yoa ia?acaa?eoa n iaeiaaie i?eaiaeeo e ianoaaeeueiiio
iieiaeaieth a iaoae yeiiiieea e aua aieueoa onoaoaeyao yeiiiie/aneee
e?ecen. Iiyoiio y n/eoath, /oi aeey auoiaea ec e?eceniiai ninoiyiey
iaiaoiaeeii eae iiaeii nei?aa iaeaaeeoue iaeiaiaoth nenoaio, /oi
iicaieeo i?aaei?eyoeyi ?aaioaoue a ii?iaeueiuo oneiaeyo.

Nienie eniieueciaaiiie eeoa?aoo?u :

Yeiiiieea: O/aaiee/Iiae ?aae. aeioe. A.N. Aoeaoiaa. 2-a ecae., ia?a?aa.
e aeii. – I.: Ecaeaoaeuenoai AAE, 1997.

«Ana iaeiae ?innee». Aoi?ie oaiaoe/aneee auione. Ecaeaiea 2-a
aeiiieiaiiia. I?aeoe/aneia iiniaea. I.: «YEIIIIEEA E OEIAINU» niaianoii
n EEO «O?eaaea», 1996.

Iaeiae: O/aaiia iiniaea /Iiae ?aae. Ae.A. *a?ieea. – I.: Oeiainu e
noaoenoeea, 1995.

A.A. Ei?iaeei, A.A. Eociaoeiaa. Iaeiaiaay i?iaa?ea i?aaei?eyoee. – I.:
«I?EI?», 1995.

Iaeiae a ?uii/iie yeiiiieea. – I.: Ciaiea, 1993.

Iaeiae “Y. e AE.” ?36,1992 a.

Nai?iee caeiiiaeaoaeueiuo aeoia ?O i iaeiaao. 1991,1992,1993 aa.

Iiaia iaeiaiaia caeiiiaeaoaeuenoai ?innee. Nai?iee caeiiiaeaoaeueiuo
aeoia AN?O. Iineaa 1993 a.

Caeii “Ia eciaiaieyo a iaeiaiaie nenoaia ?innee”.

Aaeyeia A.C. ?aeiiaiaeaoeee: eae ecaaaeaoue aieueoeo ?inneeneeo
iaeiaia», Iineaa: IAOe “AEOIEAI», 1992.

Iaeeiiiaee E.?., A?th N.E. Yeiiiieen: I?eioeeiu, i?iaeaiu e iieeoeea. A
2 o.: Ia?. n aiae. 11-ai ecae. – I.: ?anioaeeea, 1992.

Caeii ?NON? “Ia iniiaao iaeiaiaie nenoaiu a ?NON?”.

Oeac I?aceaeaioa ?O “I Ainyaea?noaaiiie iaeiaiaie neoaeaa
?inneeneie Oaaea?aoeee” (n i?eeiaeaieyie).

AEy?iae “Oeiainu” N 9 ca 1992 aiae.

AEy?iae “Ii?iaoeaiua aeou ii oeiainai, iaeiaai e no?aoiaaieth”
i?eeiaeaiea e aeo?iaeo “Oeiainu”, N 8,9,10 ca 1992 aiae.

Aaeaiaaeaeueiee «Yeiiiieea e aeeciue» ? 11 ia?o 1997a.

e ae?oaea iaoa?eaeu…

Ia?en E., Yiaaeuen O. Ni/. – O.4. – N.308.

Aaeaiaaeaeueiee «Yeiiiieea e aeeciue», no?. 1, ? 11, ia?o 1997a .

Oeac I?aceaeaioa ?O ? 685 «Ia iniiaiuo iai?aaeaieyo iaeiaiaie ?aoi?iu a
?O e ia?ao ii oe?aieaieth iaeiaiaie e ieao?aeiie aeenoeeieeiu» io
08.05.1996a:

I?eeiaeaiea e Oeaco I?aceaeaioa ?O ? 685 «Ia iniiaiuo iai?aaeaieyo
iaeiaiaie ?aoi?iu a ?O e ia?ao ii oe?aieaieth iaeiaiaie e ieao?aeiie
aeenoeeieeiu» io 08.05.1996a.

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