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Особенности НДС в РФ

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Niaea?aeaiea

Aaaaeaiea………………………………………………………
……………………………….3

Aeaaa 1. Oai?aoe/aneea aniaeou iaeiaeaiey IAeN a ?inneeneie
Oaaea?aoeee…………………………………………………….
…………………..6

Enoi?ey aicieeiiaaiey e ?acaeoey IAeN a ie?a e a
?innee…………………………………………………………
………6

Yeiiiie/aneia niaea?aeaiea IAeN, aai ianoi e ?ieue a
iaeiaiaie nenoaia ?O…………………………………13

Aeaaa 2. Aiaeec aeaenoaothuaai ii?yaeea en/eneaiey e aceiaiey
IAeN a ?inneeneie
Oaaea?aoeee………………………………………..19

Ieaoaeueueee IAeN, iauaeou iaeiaeaiey, iaeaaaaiue e iaiaeaaaaiue
iai?io……………………………………………..19

Eueaiou, aeaenoaothuea i?e aceiaiee IAeN……………….33

Noaaee IAeN, ii?yaeie aai en/eneaiey, oieaou e
aiciauaiey……………………………………………………..
……………….41

Iniaaiiinoe en/eneaiey IAeN ii iniiaiui n?aaenoaai e
iaiaoa?eaeueiui aeoeaai………………………50

Aeaaa 3. Iniaaiiinoe iaeiaeaiey IAeN aiaoiayeiiiie/aneie

aeayoaeueiinoe………………………………………………….
……………….55

Caeeth/aiea…………………………………………………….
…………………………..66

Nienie eniieueciaaiiie
eeoa?aoo?u……………………………………………

Aaaaeaiea

A ia/aea 90-o aiaeia a ?innee ia/aeenue ?uii/iua i?aia?aciaaiey.
?aoi?ie?iaaieth auee iiaeaa?aioou ana noa?u yeiiiie/aneie aeecie
iauanoaa. Iniaaiiia aieiaiea oaeaeyeinue ?aiaa iaecaanoiui a
iaoae no?aia iaeiaiaui ioiioaieyi. Iaeiei ec ia?auo iaycaoaeueiuo
ieaoaaeae, aaaaeaiiuo a i?aeoeeo iaeiaiiaeiaeaiey, yaeeny iaeia
ia aeiaaaeaiioth noieiinoue. Ca oanoue eao naiaai nouanoaiaaiey
ii i?i/ii oe?aieeny a iaeiaiaie nenoaia ?inneeneie Oaaea?aoeee.

A ianoiyuaa a?aiy IAeN – iaeei ec aaaeiaeoeo oaaea?aeueiuo
iaeiaia. Iniiaie aai aceiaiey, eae neaaeoao ec iacaaiey,
yaeyaony aeiaaaeaiiay noieiinoue, nicaeaaaaiay ia anao noaaeeyo
i?iecaiaenoaa e ia?auaiey oiaa?ia. Yoi iaeia o?aaeeoeeiiii
ioiinyo e eaoaai?ee oieaa?naeueiuo einaaiiuo iaeiaia, eioi?ua a
aeaea naiaia?aciuo iaaeaaaie aceiathony iooai aeeth/aiey a oeaio
oiaa?ia, ia?aiiny iniiaioth oyaeanoue iaeiaiiaeiaeaiey ia eiia/iuo
iio?aaeoaeae i?iaeoeoeee, ?aaio, oneoa.

IAeN eae iaeaieaa cia/eoaeueiue einaaiiue iaeia auiieiyao aeaa
acaeiiaeiiieiythuea ooieoeee: oeneaeueioth e ?aaoee?othuoth. Ia?aay
(iniiaiay), a /anoiinoe, caeeth/aaony a iiaeeecaoeee nouanoaaiiuo
iinooieaiee io aeaiiiai iaeiaa a aeioiae athaeaeaoa ca n/ao
i?inoiou aceiaiey e onoie/eainoe aacu iaeiaeaiey. A naith
i/a?aaeue ?aaoee?othuay ooieoeey i?iyaeyaony a noeioee?iaaiee
i?iecaiaenoaaiiiai iaeiieaiey e oneeaiee eiio?iey ca n?ieaie
i?iaeaeaeaiey oiaa?ia e eo ea/anoaii.

Ca ia?eiae nouanoaiaaiey iaeiaa ia aeiaaaeaiioth noieiinoue
aeaenoaothuee iaoaieci aai en/eneaiey e aceiaiey i?aoa?iae
nouanoaaiiua eciaiaiey. A nayce n yoei o iaeiaiieaoaeueueeia
aicieeaao iiiaeanoai aii?inia ii oieeiaaieth e ?acuyniaieth
ii?yaeea iaeiaeaiey aeaiiui iaeiaii. Yoi ianoiyoaeuenoai, aeaaiui
ia?acii, e iaoneaaeeaaao aeooaeueiinoue aua?aiiie oaiu.

Eae ecaanoii, IAeN yaeyaony aoi?ui ii cia/eiinoe iinea iaeiaa
ia i?eaueue iaeiaii, oiea/eaaaiui i?aaei?eyoeyie e i?aaiecaoeeyie.
Aii?inu aai en/eneaiey e oieaou i?eaeaeatho e naaa i?enoaeueiia
aieiaiea iiiaeo ioa/anoaaiiuo yeiiiienoia e oe?iei ianoaeaeathony
ia no?aieoeao ia?eiaee/aneie ia/aoe. Oaeei ia?acii, i?iaeaiaoeea
ianoiyuae aeeieiiiie ?aaiou i?aaeaea anaai naycaia ni
neiaeiinoueth e iaiaeiicia/iinoueth o?aeoiaaiey aeaenoaothuaai
caeiiiaeaoaeuenoaa ii IAeN. Caeioa?aniaaiiinoue a ?ac?aoaiee
aeaiiiai aii?ina e iineoaeeea iniiaiie i?e/eiie auai?a oaiu
iiaai aeeieiiiiai enneaaeiaaiey.

Oeaeueth aeaiiie ?aaiou yaeyaony aiaeec aeaenoaothuae i?aeoeee
en/eneaiey e aceiaiey iaeiaa ia aeiaaaeaiioth noieiinoue a
?inneeneie Oaaea?aoeee.

A i?ioeanna i?iaiaeeiiai enneaaeiaaiey ?aoathony neaaeothuea
caaea/e:

-iciaeiieaiea n enoi?eae ?acaeoey IAeN a ie?a e a ?innee;

-enneaaeiaaiea i?e?iaeu iaeiaa ia aeiaaaeaiioth noieiinoue,
oa?aeoa?enoeea aai iniiaiuo yeaiaioia;

-?anniio?aiea ninoaaa ieaoaeueueeia IAeN, iauaeoia iaeiaeaiey e
iaeaaaaiiai iai?ioa;

-eco/aiea ninoaaa eueaio, i?eiaiyaiuo i?e en/eneaiee e aceiaiee
IAeN;

-auyaeaiea iniaaiiinoae iaeiaeaiey aeaiiui iaeiaii iniiaiuo
n?aaenoa e iaiaoa?eaeueiuo aeoeaia;

-aiaeec aeaenoaothuaai ii?yaeea iaeiaeaiey IAeN aiaoiayeiiiie/aneie
aeayoaeueiinoe.

I?e iaienaiee ?aaiou auee eco/aiu e eniieueciaaiu iniiaiua
caeiiiaeaoaeueiua aeou, ?aaoee?othuea ii?yaeie en/eneaiey e oieaou
IAeN a ?O. A /anoiinoe, Caeii ?O io 27.12.91a. ?2118-1 «Ia
iniiaao iaeiaiaie nenoaiu a ?O», Caeii ?O io 06.12.91a. ?1992-1
«I iaeiaa ia aeiaaaeaiioth noieiinoue» n o/aoii aianaiiuo a
ieo eciaiaiee e aeiiieiaiee, iiaecaeiiiua ii?iaoeaiua aeou, a
oaeaea noaoenoe/aneea iaoa?eaeu, noaouee, iioaeeeiaaiiua a
yeiiiie/aneeo e oeiainiauo aeo?iaeao.

Aeaaa 1. Oai?aoe/aneea aniaeou iaeiaeaiey IAeN a ?inneeneie
Oaaea?aoeee.

1.1. Enoi?ey aicieeiiaaiey e ?acaeoey IAeN a ie?a e a
?innee.

Iaeia ia aeiaaaeaiioth noieiinoue yaeyaony n?aaieoaeueii iieiaeui
iaeiaii. Aieueoeinoai ec iuia aeaenoaothueo iaeiaia auee aaaaeaiu
a i?aeoeeo a XIX aaea. Iaeioi?ua iaeiae, oaeea eae aeoeecu,
caiaeueiue iaeia, ecaanoiu aua n ae?aaieo a?aiai. IAeN noae
i?eiaiyoueny eeoue a XX aaea. Eiie?aoiay aea noaia iaeiaeaiey
IAeN auea ?ac?aaioaia a 1954 aiaeo o?aioeocneei yeiiiienoii I.
Ei?a, n eaaeie ?oee eioi?iai ii e aue aaaaeai ai O?aioeee a
1958 aiaeo.1 A oi aea a?aiy aeiaaaeaiiay noieiinoue ia/aea
eniieueciaaoueny a noaoenoe/aneeo e aiaeeoe/aneeo oeaeyo aua n
eiioea i?ioeiai aaea.

IAeN ioiineony e a?oiia einaaiiuo iaeiaia. Iaiaoiaeeii ioiaoeoue,
/oi aeey ieo oa?aeoa?ia a iniiaiii oeneaeueiay ooieoeey. Eo
iiyaeaiea iau/ii naycaii n aic?anoaieai iio?aaiinoe ainoaea?noaa
a aeioiaeao a nayce n ?inoii ?anoiaeia. Enoi?e/anee ia?aie
oi?iie einaaiiuo iaeiaia aunooiaee aeoeecu, eioi?ua aceiaeenue n
ioaeaeueiuo aeaeia oiaa?ia. A i?ioeaiiieiaeiinoue ei IAeN
i?aaenoaaeyao niaie oieaa?naeueiue aeoeec, oae eae iaeiaeaieth ei
iiaeeaaeao ana oiaa?u.

Iaeiie ec ia?auo oi?i einaaiiiai iaeiaiiaeiaeaiey yaeeny iaeia n
i?iaeaae, noiaeiue ii oa?aeoa?o n IAeN. I?aaeiinueeie
aicieeiiaaiey iaeiaa n i?iaeaae iineoaeeea ino?ay iaoaaoea
n?aaenoa a nayce n ia?iiiuie aiaiiuie ?anoiaeaie a ia?eiae I
Ie?iaie aieiu. Aeaiiue iaeia aceiaeny iiiaie?aoii ia eaaeaeie
noaaeee aeaeaeaiey oiaa?a io i?iecaiaeeoaey e iio?aaeoaeth. A
?acoeueoaoa aai ooieoeeiie?iaaiey oeaia ?aaeecoaiiai oiaa?a
cia/eoaeueii iiauoaeanue, /oi aucuaaei ia?iiiia iaaeiaieuenoai eae
iieoiaoaeae, oae e i?iecaiaeeoaeae. I?aaeaea anaai yoi auei
naycaii n oai, /oi iio?aaeoaee auioaeaeaiu auee iieoiaoue oiaa?u
ii neeueii caauoaiiie oeaia, auoaeathuae ec iiiaie?aoiiai
iaeiaeaiey iai?ioia iaeiaii n i?iaeaae. N ae?oaie noi?iiu
i?iecaiaeeoaee ianee cia/eoaeueiua oauoee aneaaenoaea nieaeaiey
ni?ina ia naith i?iaeoeoeeth. Yoi yaeeinue i?aaeiinueeie e oiio,
/oi iinea I Ie?iaie aieiu iaiiioey?iue iaeia aue oi?acaeiai,
ii iaiaaeieai. Ainoaea?noaaiiue athaeaeao, neeueii ia?aiaiaiiue
aic?inoeie ?anoiaeaie a ia?eiae II Ie?iaie aieiu, o?aaiaae
aeiiieieoaeueiuo enoi/ieeia iiiieiaiey aeioiaeia. Iaeia n
i?iaeaae, ioaa/aaoee oeneaeueiui o?aaiaaieyi, aue aaaaeai aiiaue.
Iaiaoiaeeii ioiaoeoue, /oi i?iecioei iaeioi?ia niaa?oainoaiaaiea
iaoaiecia iaeiaeaiey aeaiiui iaeiaii. Ai-ia?auo, ii ia/ae
aceiaoueny iaeiie?aoii e, eae i?aaeei, ia noaaeee ?icie/iie
oi?aiaee, oai naiui ia neeueii caiaaeeyy iai?io eaieoaea.
Ai-aoi?uo, iinooieaiea n?aaenoa a eacio oaeaea i?ienoiaeeei aieaa
auno?uie oaiiaie, oae eae aic?inea iai?a/eaaaiinoue n?aaenoa. A
oi aea a?aiy i?e oaeii iieiaeaiee aauae ainoaea?noai oa?iaei
iaeioi?ua oauoee a ?acoeueoaoa iioa?e /anoe aeioiaeia ec-ca
iaaiciiaeiinoe inouanoaeyoue iieiue eiio?ieue ca anaie noaaeeyie
i?iecaiaenoaa e ia?auaiey oiaa?a. I?e iiiaie?aoiii iaeiaeaiee
iauaeoa oeneaeueiua i?aaiu eiaee aiciiaeiinoue iieo/aoue
iia?aoeaioth eioi?iaoeeth i aeaeaeaiee eaieoaea i?e iiaea/a
iaeiaiauo aeaeea?aoeee. I?e iaeiie?aoiii iaeiaeaiee oieueei
iineaaeiae noaaeee ia?auaiey – ?icie/iie oi?aiaee – oaeay
aiciiaeiinoue oa?yeanue. Auoaia?a/eneaiiua oaeoi?u iineoaeeee
iniiaiuie i?e/eiaie e aicieeiiaaieth iaeiaa ia aeiaaaeaiioth
noieiinoue, eioi?ue aeaaae aiciiaeiinoue ainoaea?noao
eiio?iee?iaaoue aanue i?ioeann i?iecaiaenoaa e ia?auaiey oiaa?ia
(a oii /enea iioiaoth e ?icie/ioth oi?aiaeth).

Oe?ieia ?ani?ino?aiaiea IAeN iieo/ee aeaaiaea?y iiaeienaieth a
1957 aiaeo a ?eia aeiaiai?a i nicaeaiee Aa?iiaeneiai
yeiiiie/aneiai niiauanoaa, niaeanii eioi?iio no?aiu aai
iiaeienaaoea aeieaeiu auee aa?iiiece?iaaoue naie iaeiaiaua nenoaiu
a eioa?anao nicaeaiey iauaai ?uiea. A 1967 aiaeo aoi?ay
aee?aeoeaa Niaaoa AYN i?iaicaeaneea IAeN aeaaiui einaaiiui
iaeiaii Aa?iiu, i?aaeienuaay anai /eaiai Niiauanoaa aaanoe
aeaiiue iaeia a naie iaeiaiaua nenoaiu aei eiioea 1972 aiaea.
A oii aea 1967 aiaeo iaeia ia aeiaaaeaiioth noieiinoue ia/ae
ooieoeeiie?iaaoue a Aeaiee, a 1968 – a O?A. Oanoay aee?aeoeaa
Niaaoa AYN 1977 aiaea ieii/aoaeueii ooaa?aeeea aaco nia?aiaiiie
aa?iiaeneie nenoaiu iaeiaeaiey IAeN, /ai niinianoaiaaea
oieoeeaoeee aceiaiey aeaiiiai iaeiaa a Aa?iia. Iineaaeiea
ooi/iaiey a iaoaieci iaeiaeaiey IAeN auee naeaeaiu a 1991 aiaeo
aeanyoie aee?aeoeaie, e aa iieiaeaiey auee aeeth/aiu ai ana
iaeiaiaua caeiiiaeaoaeuenoaa no?ai-/eaiia AYN.1

A ianoiyuaa a?aiy IAeN aceiaaony aieaa /ai a ni?iea no?aiao
ie?a: ii/oe ai anao aa?iiaeneeo no?aiao, Eaoeineie Aia?eea,
Oo?oeee, Eiaeiiacee, ?yaea no?ai THaeiie Aia?eee. A NOA e
Eaiaaea i?eiaiyaony aeeceee ii iaoiaeo aceiaiey e IAeN iaeia n
i?iaeaae.2

Iaoe?iay aaia?aoey ?ani?ino?aiaiey IAeN naeaeaoaeuenoaoao i aai
aeecianiiniaiinoe e niioaaonoaee o?aaiaaieyi ?uii/iie yeiiiieee.
Iaiaoiaeeii ioiaoeoue, /oi i?i/iiio aiaae?aieth aai a i?aeoeeo
iaeiaiiaeiaeaiey a iaiaeie noaiaie niinianoaiaaee neaaeothuea
oaeoi?u.

Ai-ia?auo, iaaeinoaoee, eiathueany o i?yiuo iaeiaia. E eo /eneo
iiaeii ioianoe /?acia?ioth oyaeanoue iaeiaiiaeiaeaiey, oe?ieea
ianooaau oeeiiaiey ieaoaeueueeia io eo oieaou.

Ai-aoi?uo, iinoiyiiue aeaoeoeeo athaeaeaoa, e eae neaaenoaea
iinoiyiiay iio?aaiinoue a oaaee/aiee aeioiaeia athaeaeaoa iooai
?anoe?aiey iaeiaiiaeaaaaiie aacu e iiauoaiey yooaeoeaiinoe
iaeiaiiaeiaeaiey.

A-o?aoueeo, iio?aaiinoue a oniaa?oainoaiaaiee nouanoaothueo
iaeiaiauo nenoai e i?eaaaeaiee eo a niioaaonoaea n nia?aiaiiui
o?iaiai yeiiiie/aneiai ?acaeoey.

A ianoiyuaa a?aiy iauee iaoaieci aceiaiey IAeN eaeaioe/ai ai
iiiaeo no?aiao. Eae ecaanoii, ieaoaeueueeaie yoiai iaeiaa
yaeythony th?eaee/aneea e oece/aneea eeoea, caieiathueany
eiiia?/aneie aeayoaeueiinoueth. Iauaeoaie iaeiaeaiey aunooiatho
iai?io oiaa?ia, iauai i?iecaaaeaiiuo ?aaio e ieacaiiuo oneoa.
Iaiaoiaeeii ioiaoeoue, /oi iaeia aceiaaony iiiaie?aoii ia
eaaeaeii yoaia i?iecaiaenoaa e ?aaeecaoeee i?iaeoeoeee i?e aa
aeaeaeaiee io ia?aiai i?iecaiaeeoaey aei eiia/iiai iio?aaeoaey.
Iaeiaiiaeaaaaiay aaca ii?aaeaeyaony enoiaey ec noieiinoe,
aeiaaaeaiiie ia eaaeaeie noaaeee i?iecaiaenoaa e ia?auaiey,
aeeth/ay ca?aaioioth ieaoo n ia/eneaieyie, aii?oecaoeeth,
i?ioeaiou ca e?aaeeo, i?eaueue e ?anoiaeu iauaai oa?aeoa?a (ca
yeaeo?iyia?aeth, ?aeeaio, o?ainii?o e ae?.). I?e yoii noieiinoue
n?aaenoa i?iecaiaenoaa e iaoa?eaeueiuo cao?ao eneeth/aaony ec
iaeaaaaiiai iai?ioa. Oae aea, eae e ii iiiaei iaeiaai,
i?aaeoniio?aiu eueaiou i?e ?an/aoa e oieaoa IAeN, eioi?ua
ii?aaeaeythony enoi?e/aneei e nioeeaeueii-yeiiiie/aneei ?acaeoeai
eaaeaeie no?aiu. Iaeiaei iauae aeey anao iaeiaiaie eueaioie
yaeyaony iaiaeaaaaiue ieieioi iai?ioa ?aaeecoaiie i?iaeoeoeee.
I?aaeaea anaai yoi inaiaiaeaeaiea iai?aaeaii ia iiiu?aiea iaeeiai
aeciana, eioi?ue, ia ?aniieaaay, eae i?aaeei, eaaeeoeoee?iaaiiui
aooaaeoa?neei aiia?aoii, eniuouaaao ii?aaeaeaiiua o?oaeiinoe i?e
en/eneaiee iaeiaiiaeaaaaiie aacu. E?iia oiai, ainoaea?noai,
inaiaiaeaeay io iaeiaeaiey iaeeea i?aaei?eyoey, nie?auaao oai
naiui naie ?anoiaeu, naycaiiua ni nai?ii e ia?aaioeie
eioi?iaoeee, a oaeaea n inouanoaeaieai iia?aoeaiiai oi?aaeaiey e
eiio?iey ca aeayoaeueiinoueth iaeiaiieaoaeueueeia.

A ?acee/iuo no?aiao nouanoaotho ?aciua iiaeoiaeu e onoaiiaeaieth
noaaie IAeN. A oi aea a?aiy eo n?aaeiee o?iaaiue eieaaeaony io
15 aei 25%. A iaeioi?uo no?aiao i?eiaiyaony oeaea noaaie a
caaeneiinoe io aeaea oiaa?a e aai nioeeaeueii-yeiiiie/aneie
cia/eiinoe: iiieaeaiiua noaaee (2 – 10%) i?eiaiythony e
i?iaeiaieuenoaaiiui, iaaeeoeeineei e aeaoneei oiaa?ai; noaiaea?oiua
(iniiaiua) noaaee (12 – 23%) – e i?iiuoeaiiui e ae?oaei oiaa?ai
e oneoaai; e, iaeiiaoe, iiauoaiiua noaaee (nauoa 25%) – e
i?aaeiaoai ?ineioe. Eiie?aoiua ?acia?u noaaie ii iaeioi?ui
?acaeoui no?aiai ie?a i?eaaaeaiu a oaaeeoea ?1.

Oaae. ?1

Oeaea noaaie IAeN ii ?acee/iui no?aiai .

No?aia Eniaiey Aa?iaiey Aaeeeia?eoaiey A?aoeey O?aioeey ?inney
Oeieyiaeey Aeaiey

Noaaea IAeN 12% 14% 15% 16% 18,60% 20% 22% 24,50%

* Ei/aoia N. ?inneeneiio IAeN – iyoue eao. // Eiiia?naiou-daily, ?16,
1997a.

Aiaeece?oy aeaiiua oaaeeoeu, iao?oaeii naeaeaoue auaiae, /oi a
iniiaiii noaaee, i?eiaiyaiua a ca?oaaaeiuo no?aiao, onoaiiaeaiu
ia o?iaia 12 – 18%, /oi ianeieueei ieaea noaaee, aeaenoaothuae a
?inneeneie Oaaea?aoeee. A oi aea a?aiy a Aeaiee e Oeieyiaeee
?acia? noaaee iaeiaa ia aeiaaaeaiioth noieiinoue i?aauoaao
iauaaa?iiaeneee e ninoaaeyao 22 – 24%.

Iaiaoiaeeii ioiaoeoue, /oi eiee/anoai i?eiaiyaiuo noaaie iaeiaa
?acee/ii a ?aciuo no?aiao: a Aaeeeia?eoaiee e Aa?iaiee – aeaa,
ai O?aioeee – o?e, a Eoaeee – /aou?a. A Aaeeeia?eoaiee,
E?eaiaeee e Ii?ooaaeee eniieuecoaony oaeaea ioeaaay noaaea.
Oiaa?u, iaeaaaaiua ii aeaiiie noaaea, ioee/athony io oiaa?ia,
inaiaiaeaeaiiuo io iaeiaa, oai, /oi aeaaeaeaoe oiaa?ia a ia?aii
neo/aa ia oieueei ia ieaoeo iaeia i?e eo ?aaeecaoeee, ii aio
a aeiaaaie aiciauathony noiiu IAeN, oiea/aiiua iinoaaueeai.

Oe?ieia ?ani?ino?aiaiea IAeN a ca?oaaaeiuo no?aiao n ?uii/iie
yeiiiieeie nicaeaei ii/ao aeey iiyaeaiey aai a ?innee. Iaeia
aue aaaaeai 1 yiaa?y 1992 aiaea. Ii i?eoae ia niaio iaeiao n
iai?ioa, i?inouanoaiaaaoaai a no?aia ieiei 70 eao, e oae
iacuaaaiiai «i?aceaeaioneiai» iaeiaa n i?iaeaae, aaaaeaiiiai a
aeaeaa?a 1990 aiaea. Iaa i?aaeoanoaaiieea IAeN auee yooaeoeaiu
oieueei a oneiaeyo aeanoeiai ainoaea?noaaiiiai eiio?iey ca
oeaiiia?aciaaieai. Iaeia n iai?ioa aceiaeny a iniiaiii a aeaea
?acieoeu iaaeaeo oaa?aeuie, oeene?iaaiiuie ainoaea?noaaiiuie
iioiauie e ?icie/iuie oeaiaie, e aai noaaea eieaaaeanue io 20
aei 300% aeey ?acee/iuo aeaeia i?iaeoeoeee. Iaeia n i?iaeaae
onoaiaaeeaaeny a i?ioeaioao e iauaio ?aaeecaoeee e oaeoe/anee
oaaee/eaae oeaio oiaa?ia ia 5%.

A nayce n aic?inoae eioeyoeeae iaeia n iai?ioa oo?aoee naith
aeecianiiniaiinoue e aianoa n iaeiaii n i?iaeaae aue caiaiai
iaeiaii ia aeiaaaeaiioth noieiinoue. Iiaue iaeia auaiaeii
ioee/aeny io ?aiaa aeaenoaiaaaoeo. Ii aue aieaa yooaeoeaai aeey
ainoaea?noaa, oae eae iaeiaeaieth ei iiaeeaaeae oiaa?iiai?io ia
anao noaaeeyo i?iecaiaenoaa e ia?auaiey. Iiaeii auei iaeeaeaoue,
/oi n ?anoe?aieai iaeiaiaie aacu e noaaie iinooieaiey aoaeoo
?anoe. Oaeaea iaiaoiaeeii ioiaoeoue, /oi IAeN yaeyaony iaiaa
ia?aiaieoaeueiui aeey ioaeaeueiiai i?iecaiaeeoaey, iineieueeo
iaeiaeaieth iiaeeaaeeo ia aanue oiaa?iiai?io, a eeoue i?e?ino
noieiinoe, e oyaeanoue iaeiaa iiaeao auoue ?ani?aaeaeaia ii anae
oeaie oiaa?iiai?ioa. Yoi yaeyeinue iaiaeiaaaeiui oaeoi?ii a
aeinoeaeaiee ?aaainoaa anao o/anoieeia ?uiea. Neaaeoao oaeaea
ia?aoeoue aieiaiea ia oaeie oaeo, /oi iaeia ia aeiaaaeaiioth
noieiinoue yaeyeny aieaa i?inoie e oieaa?naeueiie oi?iie
einaaiiiai iaeiaeaiey, oae eae aeey anao ieaoaeueueeia
onoaiaaeeaaeny aaeeiue iaoaieci aai aceiaiey ia anae oa??eoi?ee
no?aiu.

Ia?aiia/aeueii noaaea IAeN auea onoaiiaeaia ia o?iaia 28%. *ooue
iicaea auea aaaaeaia eueaioiay noaaea a ?acia?a 15% aeey
i?iaeoeoia ieoaiey e aeaoneeo oiaa?ia ii ia?a/ith. Nionoy aiae
noaaea auea nieaeaia aei 20%, a eueaioiay – aei 10%.1 A yoii
aeaea iaeia e i?inouanoaiaae aei iaoeo aeiae.

Iiaeii ioiaoeoue, /oi iauaeoeaiay iaiaoiaeeiinoue aaaaeaiey IAeN
a ?inneeneie Oaaea?aoeee auea iainiiaaia ?yaeii oaeoi?ia:

iiiieiaiea aeioiaeia athaeaeaoa, eniuouaathuaai ino?ue oeiainiaue
e?ecen e ioaeaeathuaainy a noaaeeueiuo iaeiaiauo iinooieaieyo;

2. nicaeaiea iiaie iiaeaee iaeiaiaie nenoaiu a niioaaonoaee n
o?aaiaaieyie ?uii/iie yeiiiieee;

i?eniaaeeiaiea e iaaeaeoia?iaeiiio niiauanoao, oe?iei i?eiaiythuaio
aeaiiue iaeiaiaue iaoaieci.

1.2 Yeiiiie/aneia niaea?aeaiea IAeN, aai ianoi e ?ieue
a iaeiaiaie nenoaia ?O.

Caeiiii «Ia iniiaao iaeiaiaie nenoaiu a ?O» onoaiiaeaii, /oi
niaieoiiinoue iaeiaia, niai?ia, iioeei e ae?oaeo ieaoaaeae,
aceiaaiuo a onoaiiaeaiiii ii?yaeea, ia?acoao iaeiaiaoth nenoaio. A
oeacaiiii ii?iaoeaiii aeoa ana iaeiae a?oiie?othony ia
oaaea?aeueiua, ?aaeiiaeueiua e ianoiua. IAeN ioiineony e
oaaea?aeueiui iaeiaai e aeaenoaoao ia anae oa??eoi?ee ?O. Noaaee
onoaiiaeaiu Caeiiii io 06-12-91a. ?1992-1 «I iaeiaa ia
aeiaaaeaiioth noieiinoue» e aaeeiu aeey anao noauaeoia ?O. A
aeaiiii Caeiia oaeaea aeaii neaaeothuaa ii?aaeaeaiea
yeiiiie/aneiai niaea?aeaiey IAeN: «Iaeia i?aaenoaaeyao niaie oi?io
ecuyoey a athaeaeao /anoe aeiaaaeaiiie noieiinoe, nicaeaaaaiie ia anao
noaaeeyo i?iecaiaenoaa e ii?aaeaeyaiie eae ?acieoea iaaeaeo
noieiinoueth ?aaeeciaaiiuo oiaa?ia, ?aaio e oneoa e noieiinoueth
iaoa?eaeueiuo cao?ao, ioianaiiuo ia ecaea?aeee i?iecaiaenoaa e
ia?auaiey».

A ?acaeouo ca?oaaaeiuo no?aiao nouanoaotho ?acee/iua iaoiaeeee
ii?aaeaeaiey aeiaaaeaiiie noieiinoe. Iaeia ec ieo ?anniao?eaaao
aa eae noiio ca?aaioiie ieaou e iieo/aaiie i?eauee. Niaeanii
ae?oaie – aeiaaaeaiioth noieiinoue iiaeii ii?aaeaeeoue eae ?acieoeo
iaaeaeo au?o/eie io ?aaeecaoeee oiaa?ia e i?iecaaaeaiiuie
cao?aoaie. Iiaeii caiaoeoue, /oi aoi?ie aa?eaio ii?aaeaeaiey
aeiaaaeaiiie noieiinoe cia/eoaeueii oe?a ia?aiai, oae eae iiieii
i?eauee e ca?aaioiie ieaou a ?an/ao aeeth/athony oaeaea
iia?aoeaii-oicyenoaaiiua ?anoiaeu. Iniiauaaynue ia yoeo aeaoo
iaoiaeeeao, iiaeii auaeaeeoue /aou?a iaoaiecia ?an/aoa IAeN1 :

R * ( V + M ),

aaea R – noaaea IAeN;

V – aaee/eia ca?aaioiie ieaou;

M – aaee/eia iieo/aaiie i?eauee;

R * V + R * M;

R * ( O – I ),

aaea O – au?o/ea io ?aaeecaoeee oiaa?ia, ?aaio, oneoa;

I – i?iecaaaeaiiua cao?aou i?e i?iecaiaenoaa i?iaeoeoeee;

R * O – R * I.

Eae aeaeii ec oi?ioe ia?aua aeaa ioiinyony e ia?aie iaoiaeeea
?an/aoa aeiaaaeaiiie noieiinoe ia iniiaa ca?aaioiie ieaou e
i?eauee, a o?aouey e /aoaa?oay oi?ioeu niioaaonoaaiii – ei aoi?ie
iaoiaeeea enoiaey ec au?o/ee e i?iecaaaeaiiuo cao?ao. Iaaeaeo
niaie ia?aay e aoi?ay oi?ioeu (eae o?aouey e /aoaa?oay)
?acee/athony ii niiniao e iineaaeiaaoaeueiinoe ?an/aoa.
Iaiaoiaeeii ioiaoeoue, /oi ii?yaeie en/eneaiey IAeN a ?inneeneie
Oaaea?aoeee iniiauaaaony ia aoi?ie iaoiaeeea ii?aaeaeaiey
aeiaaaeaiiie noieiinoe, e ?an/ao iaeiaa i?iecaiaeeony ia
iniiaaiee /aoaa?oie oi?ioeu.

N iiyaeaieai IAeN e aeoeecia a iaeiaiaie nenoaia ?O einaaiiua
iaeiae noaee ioe?uoi ea?aoue ?aoathuoth ?ieue i?e iiaeeecaoeee
aeioiaeia a athaeaeao. A eiinieeaee?iaaiiii athaeaeaoa ?O
iinooieaiey io IAeN onooiatho oieueei iaeiao ia i?eaueue e
ninoaaeytho ieiei /aoaa?oe anao aeioiaeia. A oi aea a?aiy a
oaaea?aeueiii athaeaeaoa ?O iaeia ia aeiaaaeaiioth noieiinoue
noieo ia ia?aii ianoa, i?aainoiaey ii ?acia?o ana iaeiaiaua
aeioiaeu. Iinooieaiea a oaaea?aeueiue athaeaeao iniiaiuo iaeiaiauo
ieaoaaeae ca ia?eiae n 1992 ii 1997 a. iiaeii i?ineaaeeoue ia
iniiaa aeaiiuo, i?eaaaeaiiuo a oaaeeoeao ?2 e ?3.

Oaae. 2

Iinooieaiea a oaaea?aeueiue athaeaeao iniiaiuo iaeiaiauo ieaoaaeae

a 1992 – 1997 a.a. (ie?ae. ?oa)*.

1992 1993 1994 1995 1996 1997

Iauea aeioiaeu 2613,2 15236,7 124477,0 224400,5 347200,0 434365,1

a o./. iaeiaiaua aeioiaeu 2613,2 15236,7 124477,0 175214,1 282478,4
374649,5

a o./. IAeN 1476,7 3892,2 39557,0 74162,1 126928,3 171936,6

Iaeia ia i?eaueue 565,4 1164,5 20040,0 45215,4 55518,9
76504,1

Iiaeioiaeiue iaeia – – – 3637,0 5039,2 –

Ieaoaaee ca iieueciaaiea

i?e?iaeiuie ?ano?naie – 531,0 3320,0 2250,0 8136,2 11953,6

* Ii iaoa?eaeai Caeiiia «I Oaaea?aeueiii athaeaeaoa» ia
niioaaonoaothuee aiae.

Oaae. 3.

Iinooieaiea a oaaea?aeueiue athaeaeao iniiaiuo iaeiaiauo ieaoaaeae
a 1992 – 1997a.a. (a % e iaeiaiaui aeioiaeai)*.

1992 1993 1994 1995 1996 1997

IAeN 56,5 25,54 31,78 42,33 44,93 45,89

Iaeia ia i?eaueue 21,64 7,64 17,17 25,81 19,65 20,42

Iiaeioiaeiue iaeia – – – 2,08 1,78 –

Ieaoaaee ca iieueciaaiea i?e?iaeiuie ?ano?naie – 3,49 2,67 1,28 2,88
3,19

* Ii iaoa?eaeai Caeiiia «I Oaaea?aeueiii athaeaeaoa» ia
niioaaonoaothuee aiae.

Eae aeaeii ec oaaeeoeu ?3, aeiey IAeN a iaeiaiauo aeioiaeao
athaeaeaoa iaoeeiiii ?inea n 1993 ii 1997 aiae. ?aceia nieaeaiea
oaeaeueiiai aana aeaiiiai iaeiaa a 1993 a. ii n?aaiaieth n
1992 a. iiaeii iauynieoue cia/eoaeueiui nieaeaieai noaaee iaeiaa
n 28 aei 20%.

Oaiaeaioeee ?acaeoey iaeiaa ia aeiaaaeaiioth noieiinoue a
iineaaeiaa a?aiy iicaieytho naeaeaoue auaiae, /oi ca iei
nio?aieony aaaeouay ?ieue n?aaee i?i/eo iaeiaia e ieaoaaeae a
?inneeneie Oaaea?aoeee. Aeeiaieeo iinooieaiey IAeN a oaaea?aeueiue
athaeaeao ca niiinoaaeiue ia?eiae n 1994 ii 1997a. (i?e
iaeciaiiie noaaea 20%) iiaeii i?ineaaeeoue ia iniiaa aeaiiuo
oaaeeoeu ?4.

Oaae. 4

Aeeiaieea iinooieaiey IAeN a oaaea?aeueiue athaeaeao
ca ia?eiae 1994 – 1997 aa. (ie?ae. ?oa.)*.

1994 1995 1996 1997

Aeioiaeu oaaea?aeueiiai athaeaeaoa 124477,0 224400,5 347200,0 434365,1

a oii /enea IAeN 39557,0 74162,1 126928,3 171936,6

Oaeaeueiue aan IAeN a aeioiaeao oaaea?aeueiiai athaeaeaoa 31,78
33,05 36,56 39,58

Aiaeiaie i?e?ino (aaniethoiue) – 34605,1 52766,2 45008,3

Aiaeiaie i?e?ino (ioiineoaeueiue a %) – 187,5 171,1 135,5

* Ii iaoa?eaeai Caeiiia «I Oaaea?aeueiii athaeaeaoa» ia
niioaaonoaothuee aiae

Aiaeece?oy aeaiiua i iinooieaiee IAeN a oaaea?aeueiue athaeaeao
ca iineaaeiea /aou?a aiaea (1994 – 1997), iiaeii caiaoeoue, /oi
aai aeiey a aeioiaeao athaeaeaoa cia/eoaeueii aic?inea, ianiio?y
ia oi, /oi ca iineaaeiee 1997 aiae i?iecioei ioiineoaeueiia
nieaeaiea oaiiia i?e?inoa IAeN n 1,171 (117%) aei 1,355
(135,5%). Yoi i?aaeaea anaai iauyniyaony oaaee/aieai oaeaeueiiai
aana iinooieaiee io iaeiaa ia i?eaueue i?aaei?eyoee e
iiaeioiaeiiai iaeiaa n oece/aneeo eeoe. Yoi a i?eioeeia yaeyaony
iieiaeeoaeueiui iiiaioii, oae eae einaaiiia iaeiaiiaeiaeaiea
eiaao i?aaeaea anaai oeneaeueioth iai?aaeaiiinoue, a iaiueoae
noaiaie aeeyy ia oa?aeoa? e no?oeoo?o yeiiiie/aneiai ?inoa.
Iaeiaei ia iuiaoiai yoaia ?acaeoey yeiiiieee ?O IAeN inoaaony
aieaa i?aaeii/oeoaeueiui, ia iie acaeyae, /ai i?yiua iaeiae:
ai-ia?auo, io iaai o?oaeiaa oeeiieoueny ieaoaeueueeo, oae eae
au?o/eo anaaaea neiaeiaa ne?uoue eee caieceoue, iaaeaee i?eaueue,
aneaaenoaea yoiai aeaaea noaee ?aaea neo/ae oeiainiauo ia?ooaiee;
ai-aoi?uo, i?ioeann aceiaiey IAeN ia aucuaaao aieueoeo
cao?oaeiaiee, /oi nie?auaao ?anoiaeu ia aeaiioth i?ioeaaeo?o; e,
a-o?aoueeo, IAeN ia caaeneo io ?acoeueoaoia
oicyenoaaiii-yeiiiie/aneie aeayoaeueiinoe noauaeoia, e iinooieaiey
io iaai aeinoaoi/ii noaaeeueiu.

Ianiio?y ia ia?iiiia oeneaeueiia cia/aiea aeaiiiai iaeiaa,
iaeuecy io?eoeaoue aai ?aaoee?othuaa aeeyiea ia yeiiiieeo. *a?ac
iaoaieci iaeiaeaiey IAeN e, a /anoiinoe, /a?ac nenoaio
iino?iaiey noaaie ii aeeyao ia oeaiiia?aciaaiea e eioeyoeeth,
oae eae oaeoe/anee oaaee/eaaao oeaio oiaa?a ia noiio iaeiaa.
Aaconeiaii, ioe?uoui inoaaony aii?in i iieiaeeoaeueiie noi?iia
yoiai aeeyiey, oae eae oaaee/aiea oeaiu niinianoaoao ?acaeoeth
eioeyoeeiiiuo i?ioeannia. N ae?oaie noi?iiu IAeN ia neeueii
i?aiyonoaoao ?acaeoeth i?iecaiaenoaa, iineieueeo aeaenoaeoaeueiui
aai ieaoaeueueeii noaiiaeony ia i?iecaiaeeoaeue, a iio?aaeoaeue.
N ineoieiae/aneie oi/ee c?aiey yoio iaeia, a ioee/ea io
iiaeioiaeiiai, a iaiueoae noaiaie aeeyao ia noeioeu e o?oaeo,
cao?aaeaay ?anoiaeu ianaeaiey, a ia aeioiaeu. Oaeei ia?acii,
eiia/iue iio?aaeoaeue oiea/eaay oeaio ca oiaa?, ia caia/aao aa
caauoaiey ia noiio iaeiaa, oiaaea eae au/ao ec aeioiaeia
iiaeioiaeiiai iaeiaa aieaa iuooei.

Iin?aaenoaii i?eiaiaiey eueaio ia ioaeaeueiua aeaeu i?iaeoeoeee
eee eiie?aoiua iia?aoeee, a oaeaea eueaio, i?aaeinoaaeyaiuo oai
eee eiui ieaoaeueueeai, ainoaea?noai eiaao aiciiaeiinoue
noeioee?iaaoue ?acaeoea e inouanoaeyoue iiaeaea?aeeo nioeeaeueii
cia/eiuo aeaeia aeayoaeueiinoe (ia?aciaaiea, cae?aaiio?aiaiea,
iaoea, eoeueoo?a e ae?.), noeioee?iaaiea yenii?oa ioa/anoaaiiuo
oiaa?ia ca a?aieoeo. Iaeiiaoe, iin?aaenoaii iiiaie?aoiiai
iaeiaeaiey IAeN anao noaaeee i?iecaiaenoaa i?iaeoeoeee, ?aaio e
oneoa aeinoeaaaony ?aaainoai anao o/anoieeia ?uiea, a
ainoaea?noai iieo/aao aiciiaeiinoue inouanoaeyoue aieaa iieiue
eiio?ieue e iia?aoeaiia oi?aaeaiea oeiainiai-oicyenoaaiiie
aeayoaeueiinoueth noauaeoia. ?aniieaaay iieiie e oi/iie
eioi?iaoeeae, iieo/aaiie ec aooaaeoa?neie io/aoiinoe,
ainoaea?noaaiiua oeiainiaua e iaeiaiaua i?aaiu iiaoo inouanoaeyoue
aieaa oi/iia ieaie?iaaiea aeioiaeia athaeaeaoa.

Ioa?aeoa?eciaaa oai?aoe/aneea iniiau iaeiaeaiey IAeN, ia?aeaeai e
?anniio?aieth aeaenoaothuae i?aeoeee aai en/eneaiey e aceiaiey a
?O.

Aeaaa 2. Aiaeec aeaenoaothuaai ii?yaeea en/eneaiey e aceiaiey
IAeN a ?O.

Iaeia ia aeiaaaeaiioth noieiinoue a ?inneeneie Oaaea?aoeee
aeaenoaoao ia iniiaaiee Caeiia ?O io 27.12.91a. ?2118-1 “Ia
iniiaao iaeiaiaie nenoaiu a ?inneeneie Oaaea?aoeee”, Caeiia ?O
io 06.12.91a. ?1992-1 “I Iaeiaa ia aeiaaaeaiioth noieiinoue”
(aeaeaa ii oaenoo – Caeii «I IAeN»). Ii?iaoeaiui aeoii,
?acuyniythuei ii?yaeie en/eneaiey e oieaou aeaiiiai iaeiaa,
yaeyaony Eino?oeoeey Ainiaeianeoaeau io 11.12.95a. ?39 “I
ii?yaeea en/eneaiey e oieaou iaeiaa ia aeiaaaeaiioth noieiinoue”
(aeaeaa ii oaenoo – Eino?oeoeey ?39) n o/aoii aianaiiuo
eciaiaiee e aeiiieiaiee.

2.1. Ieaoaeueueee IAeN, iauaeou iaeiaeaiey, iaeaaaaiue e
iaiaeaaaaiue iai?io.

Aaaeiaeoei yeaiaioii ethaiai iaeiaa yaeyaony noauaeo, eioi?ue
ii?aaeaeyaony caeiiiaeaoaeueii. A niioaaonoaee n Caeiiii “I IAeN”
ieaoaeueueeaie iaeiaa yaeythony th?eaee/aneea eeoea,
inouanoaeythuea i?iecaiaenoaaiioth e eioth eiiia?/aneoth
aeayoaeueiinoue. Aeey eeanneoeeaoeee iaeiaiieaoaeueueeia
oeaeaniia?acii ?anniao?eaaoue noauaeoia ioaeaeueii ii eaaeaeiio
aeaeo iauaeoa iaeiaa, oae eae noaoueae 3 Caeiia «I IAeN»
ii?aaeaeaiu aeaa naiinoiyoaeueiua ?aciiaeaeiinoe iauaeoa
iaeiaiiaeiaeaiey:

a) iai?iou ii ?aaeecaoeee oiaa?ia (?aaio, oneoa) ia oa??eoi?ee
?O;

a) oiaa?u, aaiceiua ia oa??eoi?eth ?O (iiae?iaiaa ni. a Aeaaa
3).

Yoi i?eaiaeeo e iaiaoiaeeiinoe ?anniio?aoue n?aaee ieaoaeueueeia
«aioo?aiiaai» IAeN /aou?ao a?oii noauaeoia.

E ia?aie a?oiia ioiinyony ethaua i?aaiecaoeee iacaaeneii io oi?i
nianoaaiiinoe e aaaeiinoaaiiie i?eiaaeeaaeiinoe, eiathuea,
niaeanii caeiiiaeaoaeuenoao ?inneeneie Oaaea?aoeee noaoon
th?eaee/aneeo eeoe, e inouanoaeythuea i?iecaiaenoaaiioth e eioth
eiiia?/aneoth aeayoaeueiinoue.

E aeaiiie a?oiia ieaoaeueueeia neaaeoao ioianoe ana eiiia?/aneea
i?aaiecaoeee (a o./. i?aaei?eyoey n eiino?aiiuie eiaanoeoeeyie):
aeoeeiia?iua iauanoaa, oicyenoaaiiua oiaa?euanoaa, i?iecaiaenoaaiiua
eiiia?aoeau, ainoaea?noaaiiua e ioieoeeiaeueiua oieoa?iua
i?aaei?eyoey e ae?. Niaeanii i.1 no.50 /.I AE ?O, aeaiiua
i?aaiecaoeee a ea/anoaa iniiaiie oeaee naiae aeayoaeueiinoe
i?aneaaeotho ecaea/aiea i?eauee. I?e yoii iaiaoiaeeii o/eouaaoue,
/oi ieaoaeueueeaie IAeN yaeythony eae i?iiuoeaiiua, oae e
oeiainiaua i?aaiecaoeee, a o./. no?aoiaua iauanoaa, aaiee e ae?.

Iaeiiia?/aneea i?aaiecaoeee (iio?aaeoaeueneea eiiia?aoeau,
iauanoaaiiua e ?aeeaeiciua iauaaeeiaiey, aeaaioai?eoaeueiua e eiua
oiiaeu) oaeaea yaeythony ieaoaeueueeaie IAeN a neo/aa
inouanoaeaiey eie eiiia?/aneie aeayoaeueiinoe, ii eeoue iinoieueeo,
iineieueeo yoi neoaeeo aeinoeaeaieth oeaeae, ?aaee eioi?uo iie
nicaeaiu. Iiae aeaiiie aeayoaeueiinoueth, a /anoiinoe, iiieiaaony
?aaeecaoeey iniiaiuo n?aaenoa e eiiai eiouanoaa, a?aiaeiua e
ae?oaea iia?aoeee a ?aieao onoaaiie aeayoaeueiinoe. Oaeaea
iaeiaiiaeiaeaieth iiaeeaaeao aeioiaeu io ?aaeecaoeee iniiaiuo
n?aaenoa athaeaeaoiuo o/?aaeaeaiee.

Ai aoi?oth a?oiio ieaoaeueueeia neaaeoao aeeth/eoue oeeeaeu,
ioaeaeaiey e ae?oaea iainiaeaiiua iiae?acaeaeaiey i?aaiecaoeee (ia
yaeythueany th?eaee/aneeie eeoeaie), naiinoiyoaeueii ?aaeecothuea
oiaa?u (?aaiou, oneoae). Iaiaoiaeeii ioiaoeoue, /oi aeaiiay
a?oiia auaeaeyaony a ea/anoaa naiinoiyoaeueiuo noauaeoia
eneeth/eoaeueii aeey oeaeae iaeiaiiaeiaeaiey e ieeae ia naycaia
n a?aaeaeaineei caeiiiaeaoaeuenoaii, oae eae, niaeanii no.55 AE
?O, iainiaeaiiuie iiae?acaeaeaieyie th?eaee/aneiai eeoea yaeythony
oieueei i?aaenoaaeoaeuenoaa e oeeeaeu, eioi?ua ia aunooiatho
naiinoiyoaeueiuie o/anoieeaie a?aaeaeaineiai iai?ioa.

Iaeiaei anee ethaia iiae?acaeaeaiea th?eaee/aneiai eeoea aoaeao
naiinoiyoaeueii ?aaeeciauaaoue oiaa?u, oi a oeaeyo
iaeiaiiaeiaeaiey iii oiaea aoaeao aunooiaoue iaeiaiieaoaeueueeii
ii IAeN a yoie /anoe. Eae i?aaeei, aeey oiai /oiau
iainiaeaiiia iiae?acaeaeaiea eiaei aiciiaeiinoue naiinoiyoaeueii
?aaeeciauaaoue oiaa?u (?aaiou, oneoae), iaiaoiaeeiu neaaeothuea
oneiaey:

a) iiae?acaeaeaiea aeieaeii auoue ia?aciaaii a oi?ia oeeeaea,
i?aaenoaaeoaeuenoaa, iainiaeaiiiai oeaoa e o.ae.;

a) a iieiaeaieyo i aeaiiuo iiae?acaeaeaieyo aeieaeii auoue
cae?aieaii eo i?aai ia naiinoiyoaeueioth ?aaeecaoeeth;

a) iaee/ea naiinoiyoaeueiiai ?an/aoiiai (oaeouaai) n/aoa a aaiea;

a) aaaeaiea iainiaeaiiiai aooaaeoa?neiai o/aoa e iaee/ea
ioaeaeueiiai aaeaina.

E o?aoueae a?oiia iiaeii ioianoe eiaeeaeaeoaeueiua (naiaeiua)
/anoiua i?aaei?eyoey, o.a. oa, i?aaiecaoeeiiii-i?aaiaay oi?ia
eioi?uo ia i?eaaaeaia a niioaaonoaea n iiaui AE ?O. Niaeanii
i.5 no.6 Oaaea?aeueiiai caeiia «I aaaaeaiee a aeaenoaea /anoe
ia?aie A?aaeaeaineiai eiaeaena ?O», eiaeeaeaeoaeueiua (naiaeiua)
/anoiua i?aaei?eyoey e i?aaei?eyoey, nicaeaiiua /anoiuie e
iauanoaaiiuie i?aaiecaoeeyie ia i?aaa iieiiai oicyenoaaiiiai
aaaeaiey, iiaeeaaeao aei 1 ethey 1999 a. i?aia?aciaaieth a
oicyenoaaiiua oiaa?euanoaa, iauanoaa, eiiia?aoeau eee aeieaeiu
auoue eeeaeaee?iaaiu.

E oeacaiiui i?aaei?eyoeyi aei eo i?aia?aciaaiey eee eeeaeaeaoeee
i?eiaiythony iieiaeaiey ia oieoa?iuo i?aaei?eyoeyo, iniiaaiiuo ia
i?aaa iia?aoeaiiai oi?aaeaiey. I?e yoii iaiaoiaeeii ioiaoeoue,
/oi anee o?aaoaiua eciaiaiey ia aoaeoo i?iecaaaeaiu aei
oeacaiiiai n?iea, oi aeaiiua i?aaei?eyoey iiaeeaaeao
i?eioaeeoaeueiie eeeaeaeaoeee a noaeaaiii ii?yaeea ii o?aaiaaieth
iaeiaiaiai i?aaia.

Ieaoaeueueeaie IAeN yaeythony oaeaea iaaeaeoia?iaeiua iauaaeeiaiey
e eiino?aiiua th?eaee/aneea eeoea, inouanoaeythuea
i?iecaiaenoaaiioth e eioth eiiia?/aneoth aeayoaeueiinoue ia
oa??eoi?ee ?O. Iaeaieaa aaaeiui iiiaioii aeey ioianaiey
eiino?aiiuo i?aaiecaoeee e iaeiaiieaoaeueueeai ii IAeN yaeyaony
i?eciae oa??eoi?eaeueiinoe. Iiae inouanoaeaieai eiiia?/aneie
aeayoaeueiinoe ia oa??eoi?ee ?O neaaeoao iiieiaoue ianoi
?aaeecaoeee oiaa?ia, ?aaio, oneoa (o.a. ianoi aicieeiiaaiey
iauaeoa iaeiaiiaeiaeaiey).

A oai?ee iaeiaiiaeiaeaiey auaeaeythony eaoaai?ee iauaeoa iaeiaa e
iaeiaiiaeaaaaiie aacu. Iauaeoii iaeiaa aunooiatho th?eaee/aneea
oaeou, eioi?ua iaoneaaeeaatho iaycaiiinoue iaeiaiieaoaeueueea
oieaoeoue iaeia. Iaeiaiiaeaaaaiay aaca – yoi eiee/anoaaiiia
au?aaeaiea iauaeoa iaeiaa, iia aunooiaao iniiaie i?e en/eneaiee
noiiu iaeiaa, iiaeeaaeauaai aianaieth a athaeaeao. I?eiaieoaeueii
e IAeN iaeiaiiaeaaaaiie aacie yaeyaony iaeaaaaiue iai?io, ninoaa
e ii?yaeie en/eneaiey eioi?iai iiae?iaii ?aaeaiaioe?oaony Caeiiii
«I IAeN».

Iauaeoaie iaeiaiiaeiaeaiey ii IAeN, niaeanii noaouea 3 Caeiia «I
IAeN», aunooiatho neaaeothuea oaeoe/aneea ianoiyoaeuenoaa:

1) iai?iou ii ?aaeecaoeee ia oa??eoi?ee ?O oiaa?ia, auiieiaiiuo
?aaio e ieacaiiuo oneoa;

2) iai?iou ii ?aaeecaoeee oiaa?ia (?aaio, oneoa) aioo?e
i?aaiecaoeee (i?aaei?eyoey) aeey nianoaaiiiai iio?aaeaiey, a oii
/enea ?aaeecaoeey oiaa?ia nianoaaiiui ?aaioieeai, cao?aou ii
eioi?ui ia ioiinyony ia ecaea?aeee i?iecaiaenoaa e ia?auaiey;

3) iai?iou ii ?aaeecaoeee oiaa?ia (?aaio, oneoa) a iaiai ia
ae?oaea oiaa?u (?aaiou, oneoae);

4) iai?iou ii ia?aaea/a aacaiciacaeii eee n /anoe/iie iieaoie
oiaa?ia (?aaio, oneoa) ae?oaei i?aaiecaoeeyi (i?aaei?eyoeyi) eee
oece/aneei eeoeai, aeeth/ay ?aaioieeia i?aaei?eyoey;

5) iai?iou ii ?aaeecaoeee i?aaeiaoia caeiaa, aeeth/ay eo
ia?aaea/o caeiaiaea?aeaoaeth i?e iaeniieiaiee iaania/aiiiai caeiaii
iaycaoaeuenoaa;

6) oiaa?u, aaiceiua ia oa??eoi?eth ?O a niioaaonoaee n
oaiiaeaiiuie ?aaeeiaie, onoaiiaeaiiuie oaiiaeaiiui
caeiiiaeaoaeuenoaii ?O.

Iai?iou ii ?aaeecaoeee oiaa?ia ioiinyony e naiui
?ani?ino?aiaiiui iauaeoai iaeiaiiaeiaeaiey. Iniiaaieai aeey
aicieeiiaaiey iauaeoa iaeiaeaiey IAeN a aeaiiii neo/aa aoaeao
aunooiaoue oa??eoi?eaeueiinoue iaeaaaaiiai iai?ioa, iineieueeo ii
aicieeaao oieueei ia oa??eoi?ee ?O. Eae i?aaeei, iauaeo
iaeiaeaiey i?eaycai e ianoo ?aaeecaoeee oiaa?a, aaea i?ienoiaeeo
ia?aoiae i?aaa nianoaaiiinoe, a i?e inouanoaeaiee
aiaoiayeiiiie/aneie aeayoaeueiinoe – e ianoo i?ienoiaeaeaiey
(ioa?ocee) oiaa?a.

Ii?aaeaeaiea ianoa ?aaeecaoeee ?aaio, oneoa yaeyaony
i?eioeeieaeueiui aeey ii?aaeaeaiey iauaeoa iaeiaeaiey ii IAeN. A
niioaaonoaee n Caeiiii «I IAeN», iiaeii auaeaeeoue neaaeothuea
i?aaeea ii?aaeaeaiey ianoa ?aaeecaoeee ?aaio, oneoa:

ii?aaeaeaiea ii ianoo oaeoe/aneiai ieacaiey ?aaio, oneoa:

a) anee ?aaiou, oneoae naycaiu n aeaeaeeiui eiouanoaii;

a) anee ?aaiou, oneoae ieacuaathony a noa?a eneonnoaa,
eoeueoo?u, ia?aciaaiey, oece/aneie eoeueoo?u eee nii?oa eeai a
eiie aiaeiae/iie noa?a.

2) ii ianoo iaoiaeaeaiey iaaeaeaeeiiai eiouanoaa, anee ?aaiou,
oneoae naycaiu n yoei eiouanoaii. E oaeei ?aaioai, oneoaai, a
/anoiinoe, ioiinyony no?ieoaeueiua, no?ieoaeueii-iiioaaeiua,
?aiiioiua, ?anoaa?aoeeiiiua ?aaiou, ?aaiou ii icaeaiaieth e o.i.

ii ianoo yeiiiie/aneie aeayoaeueiinoe iieoiaoaey ?aaio, oneoa.
Aeaiiia i?aaeei i?eiaiyaony a ioiioaiee ?aaio e oneoa ii
ia?aaea/a a nianoaaiiinoue eee ia?aonooiee iaoaioia, eeoeaicee,
oi?aiauo ia?ie, aaoi?neeo i?aa eee eiuo aiaeiae/iuo i?aa;
eiinoeueoaoeeiiiuo, th?eaee/aneeo, aooaaeoa?neeo, eiaeeie?eiaiauo,
?aeeaiiuo oneoa, a oaeaea oneoa ii ia?aaioea eioi?iaoeee, ii
i?aaeinoaaeaieth ia?niiaea, ii naea/a a a?aiaeo aeaeaeeiiai
eiouanoaa (ca eneeth/aieai o?ainii?oiuo n?aaenoa o?ainii?oiuo
i?aaei?eyoee) e eiuo aiaeiae/iuo oneoa.

ii ianoo yeiiiie/aneie aeayoaeueiinoe eniieieoaey ?aaio, oneoa,
anee yoi ia naycaii ie n iaeiei ec ia?a/eneaiiuo auoa i?aaee.
Yoi iiaeao ioiineoueny, a /anoiinoe, e ieacaieth
i?aaenoaaeoaeueneeo (nae?aoa?neeo) oneoa, eiaaea noi?iiiyy
i?aaiecaoeey inouanoaeyao nae?aoa?neea oneoae aia ianoa
aeayoaeueiinoe caeac/eea.

ii ianoo ?aaeecaoeee iniiaiiai iaycaoaeuenoaa, anee ?aaioa,
oneoaa iineo iaycaoaeueiue oa?aeoa?, iai?eia?, anee
aeiiieieoaeueiui oneiaeai e eiii?oiie iinoaaea iai?oaeiaaiey
yaeyaony i?aaeinoaaeaiea oneoae ii iao/aieth ia?niiaea iieoiaoaey
ia oa??eoi?ee ?O. A yoie neooaoeee ianoi ?aaeecaoeee oneoae ii
iao/aieth ii?aaeaeyaony ii ianoo i?iaeaaee iniiaiiai
iai?oaeiaaiey.

Niaeanii no.3 Caeiia «I IAeN», iauaeoii iaeiaiiaeiaeaiey
yaeythony iai?iou ii ?aaeecaoeee oiaa?ia, ?aaio, oneoa ia
oa??eoi?ee ?O. Neaaeiaaoaeueii, anee ianoi ?aaeecaoeee ?aaio,
oneoa iaoiaeeony ca i?aaeaeaie oa??eoi?ee ?O, oi iaeaaaaiiai
iai?ioa aiiaua ia aicieeaao.

II. Niaeanii Caeiio «I IAeN», iai?iou ii ?aaeecaoeee oiaa?ia,
?aaio, oneoa aioo?e i?aaei?eyoey aeey ioaeae nianoaaiiiai
iio?aaeaiey, cao?aou ii eioi?ui ia ioiinyony ia ecaea?aeee
i?iecaiaenoaa e ia?auaiey, oaeaea iiaeeaaeao iaeiaeaieth IAeN. Ec
aiaeeca aeaiiie ii?iu neaaeoao, /oi nouanoaoao aeaa oeia
iai?ioa oiaa?ia (?aaio, oneoa) aioo?e i?aaei?eyoey aeey ioaeae
nianoaaiiiai iio?aaeaiey: cao?aou ii eioi?ui ia ioiinyony ia
ecaea?aeee i?iecaiaenoaa e ia?auaiey e oae iacuaaaiue
aioo?ecaaiaeneie iai?io (cao?aou ii eioi?iio ioiinyony ia
ecaea?aeee). Niioaaonoaaiii ia?aue aioo?aiiee iai?io iiaeeaaeeo
iaeiaeaieth IAeN, aoi?ie – ia iiaeeaaeeo. A i?aeoeea
oicyenoaaiiie aeayoaeueiinoe iinoiyiii eiatho ianoi neo/ae
aioo?aiiaai iio?aaeaiey oiaa?ia (?aaio, oneoa). I?e yoii eo
iiaeii oneiaii ?acaeaeeoue ia aeaa a?oiiu: iio?aaeaiea, naycaiiia
n aeayoaeueiinoueth i?aaei?eyoey (iai?eia?, iia?aoeee ii
aeaiiioaaeo iai?oaeiaaiey, auiieiaiiiio nianoaaiiuie neeaie) e
nioeeaeueiia iio?aaeaiea (niaea?aeaiea iauaeoia iai?iecaiaenoaaiiie
noa?u).

Eae auei neacaii ?aiaa, iaeiaiiaeaaaaiay aaca (iaeaaaaiue iai?io)
yaeyaony eiee/anoaaiiui au?aaeaieai iauaeoa. Iia, a /anoiinoe, ia
niaiaaeaao n iauaeoii iaeiaeaiey ii IAeN. Iaeaaaaiue iai?io, a
ioee/ea io iauaeoa, oi?ie?oaony ii niaoeeaeueiui i?aaeeai. Yoi
naycaii ni niaoeeoeeie ?inneeneiai ?uiea a ia?aoiaeiue ia?eiae.

Iaeiaiiaeaaaaiay aaca ii IAeN aeeth/aao a naay neaaeothuea
iieacaoaee:

1) iaeaaaaiue iai?io ii ?aaeecaoeee oiaa?ia, ?aaio, oneoa auoa
naaanoieiinoe;

2) iaeaaaaiue iai?io, en/eneaiiue ia iniiaa niaoeeaeueiuo ?an/aoia
a oeaeyo iaeiaiiaeiaeaiey (?aaeecaoeey ii oeaiai ia auoa
oaeoe/aneie naaanoieiinoe, aacaiciacaeiay ia?aaea/a n?aaenoa);

3) iaeaaaaiiai iai?ioa, aicieeathuaai a aoaeouai (aaainu
iieo/aiiua);

4) eiuo aeaiaaeiuo n?aaenoa, anee eo iieo/aiea naycaii n
?an/aoaie ii iieaoa oiaa?ia (ia?a/eneaiea a n/ao iiiieiaiey
niaoeoiiaeia e o.i.);

iaeaaaaiiai iai?ioa ii noiiai oo?aoia ii oicyenoaaiiui
aeiaiai?ai.

?anniio?ei iiae?iaiaa iacaaiiua ninoaaiua /anoe iaeaaaaiiai
iai?ioa.

1). Aeey ii?aaeaeaiey iaeaaaaiiai iai?ioa i?eieiaaony noieiinoue
?aaeecoaiuo oiaa?ia, ?aaio, oneoa, en/eneaiiay:

-enoiaey ec naiaiaeiuo (?uii/iuo) oeai e oa?eoia aac IAeN;

-enoiaey ec ainoaea?noaaiiuo ?aaoee?oaiuo iioiauo oeai e oa?eoia
aac IAeN;

-enoiaey ec ainoaea?noaaiiuo ?aaoee?oaiuo ?icie/iuo oeai e
oa?eoia, aeeth/athueo a naay IAeN.

I?e en/eneaiee iaeaaaaiiai iai?ioa ii oiaa?ai, n eioi?uo
aceiathony aeoeecu, a iaai aeeth/aaony noiia aeoeeca.

2). A iaeioi?uo neo/ayo, aeey oiai /oiau ii?aaeaeeoue noiio
iaeaaaaiiai iai?ioa ii eiie?aoiiio iauaeoo, iaiaoiaeeii ninoaaeoue
niaoeeaeueiue ?an/ao. A niioaaonoaee n Caeiiii «I IAeN»,
niaoeeaeueiue ?an/ao ninoaaeyaony a neaaeothueo neo/ayo:

a) i?e ?aaeecaoeee i?iaeoeoeee (?aaio, oneoa) ii oeaiai ia auoa
oaeoe/aneie naaanoieiinoe;

a) i?e inouanoaeaiee iaiaia i?iaeoeoeeae (?aaioaie, oneoaaie)
eeai aa ia?aaea/a aacaiciacaeii;

a) i?e eniieueciaaiee aioo?e i?aaei?eyoey oiaa?ia (?aaio, oneoa)
nianoaaiiiai i?iecaiaenoaa, cao?aou ii eioi?ui ia ioiinyony ia
ecaea?aeee i?iecaiaenoaa e ia?auaiey.

Iaiaoiaeeiinoue a ninoaaeaiee niaoeeaeueiuo ?an/aoia aicieeea a
nayce n i?ana/aieai iiiai/eneaiiuo oaeoia caieaeaiey
iaeiaiiaeaaaaiie aacu i?e ?aaeecaoeee i?iaeoeoeee ii eneonnoaaiii
nieaeaiiui oeaiai, i?e iayeaeaaeaioiii aa?oa?a, a oaeaea
aacaiciacaeiie ia?aaea/a n?aaenoa.

I?e ?aaeecaoeee i?iaeoeoeee ii oeaiai ia auoa oaeoe/aneie
naaanoieiinoe iaeiaiaia caeiiiaeaoaeuenoai i?aaeoniao?eaaao o?e
i?aaeea ii?aaeaeaiey oeaiu ?aaeecaoeee.

ONEIAEss ?AAEECAOeEE II?AAeAEAIEA OeAIU

Iauaa i?aaeei: ?uii/iay
oeaia ia aiaeiae/-

?aaeecaoeey i?iaeoeoeee ii oeaiai ioth
i?iaeoeoeeth, ii ia ie-

ia auoa oaeoe/aneie naaanoieiinoe aea
oaeoe/aneie naaanoieiinoe

I.

Niaoeeaeueiia i?aaeei-1-a:

?aaeecaoeey ii i?e/eia nieaeaiea ea/anoaa

eee iio?aaeoaeueneeo naienoa i?iaeoeoeee
oaeoe/aneay

oeaia

Niaoeeaeueiia i?aaeei-1-a:
?aaeecaoeee

?aaeecaoeey a neo/aa, anee neiaeeaoeany

?uii/iua oeaiu ia yoo eee

aiaeiae/ioth i?iaeoeoeeth ieacaeenue

ieaea oaeoe/aneie naaanoieiinoe

II. Niaoeeaeueiia i?aaeei-2: (aeeth/ay

a oa/aiea 30 aeiae aei ?aaeecaoeee i?iaeoeoeee
iaeneiaeueiay

ii oeaiai, ia i?aauoathuei aa oaeoe/aneoth
oeaia ?aaeecaoeee

naaanoieiinoue, i?iecioea ?aaeecaoeey

aiaeiae/iie i?iaeoeoeee ii oeaiai

auoa a? oaeoe/aneie naaanoieiinoe

Iaiaoiaeeii ioiaoeoue, /oi anee nouanoaotho iniiaaiey aeey
i?eiaiaiey aoi?iai i?aaeea e iaeiia?aiaiii eaeiai-eeai eiiai, oi
neaaeoao ?oeiaiaenoaiaaoueny aoi?ui i?aaeeii. Anee aea eiathony
iniiaaiey ii i?eiaiaieth iauaai e ia?aiai niaoeeaeueiiai i?aaeea,
oi iaiaoiaeeii i?eiaiyoue ia?aia.

Ii?yaeie i?eiaiaiey niaoeeaeueiiai i?aaeea-1-a e i?aaeea-2, a
ioee/ea io aeaoo inoaaoeony, ia aucuaaao aieueoiai cao?oaeiaiey,
iineieueeo ia aicieeaao iaiaoiaeeiinoe ii?aaeaeyoue ?uii/ioth
oeaio i?iaeoeoeee aeey n?aaiaiey n oaeoe/aneie oeaiie
?aaeecaoeee. Iiae ?uii/iuie oeaiaie a aeaiiii neo/aa iiieiathony
?uii/iua oeaiu, neiaeeaoeany a ?aaeiia. Iiae ?aaeiiii, a naith
i/a?aaeue, iiieiaaony noa?a ia?auaiey i?iaeoeoeee a aeaiiie
ianoiinoe, eioi?ay ii?aaeaeyaony enoiaey ec yeiiiie/aneie
aiciiaeiinoe iieoiaoaey i?eia?anoe oiaa? oa??eoi?eae i?e yoii
iacuaaaony eiie?aoiue ianaeaiiue ioieo eee a?oiia ianaeaiiuo
ioieoia, iaoiaeyueony a i?aaeaeao a?aieoe
aaeieieno?aoeaii-oa??eoi?eaeueiuo, iaoeeiiaeueii-ainoaea?noaaiiuo
ia?aciaaiee. Iaiaoiaeeii iiiieoue, /oi iniiaiui eaaeeoeoee?othuei
i?eciaeii yaeyaony oi, /oi ?uii/ioth oeaio neaaeoao ii?aaeaeyoue ia
a ianoa iaoiaeaeaiey i?iaeaaoea, a a ianoa iaoiaeaeaiey
iieoiaoaey. Nouanoaoao aieueoay i?iaeaia ii?aaeaeaiey ?uii/iie
oeaiu ?aaeecaoeee ia aeaiiie oa??eoi?ee: eaeea aeaiiua iiaeii
n/eoaoue aeinoiaa?iuie e i?aaeeueiuie e aaea eiie?aoii iiaeii
iieo/eoue aeaiioth eioi?iaoeeth.

Ia i?aeoeea aeiaieueii /anoi aicieeatho oaeea neooaoeee eae iaiai
i?iaeoeoeeae (?aaioaie, oneoaaie) e aacaiciacaeiay ia?aaea/a. A
niioaaonoaee n Caeiiii «I IAeN», iiaeii auaeaeeoue neaaeothuea
o?e i?aaeea ii?aaeaeaiey iaeaaaaiiai iai?ioa ia iniiaa
ninoaaeaiey niaoeeaeueiiai ?an/aoa.

ONEIAEss IIA?AOeEE II?AAeAEAIEA IAI?IOA

Iauaa i?aaeei: n?aaeiyy
oeaia ?aaeecaoeee,

i?e inouanoaeaiee iaiaia
?ann/eoaiiay ca ianyoe, a

eeai ia?aaea/e aacaiciacaeii
eioi?ii inouanoaeyeanue naeaeea

I. Niaoeeaeueiia i?aaeei-1: oeaia aa
iineaaeiae ?aaeecaoeee,

i?e ionoonoaee ?aaeecaoeee i?iaeoeoeee ii ia
ieaea naaanoieiinoe

a oa/aiea ianyoea

II. Niaoeeaeueiia i?aaeei-2: ?uii/iay oeaia,
ii ia ieaea

i?e iaiaia aiiaue inaiaiiie i?iaeoeoeee, oaeoe/aneie
naaanoieiinoe

eioi?ay ?aiaa ia i?iecaiaeeeanue, eee

i?eia?aoaiiie i?iaeoeoeee

Ninoaaeaiea niaoeeaeueiiai ?an/aoa iaiaoiaeeii oaeaea i?e
eniieueciaaiee aioo?e i?aaei?eyoey oiaa?ia (?aaio, oneoa)
nianoaaiiiai i?iecaiaenoaa, cao?aou ii eioi?ui ia ioiinyony ia
ecaea?aeee i?iecaiaenoaa e ia?auaiey. Ii iauaio i?aaeeo ca
iniiao ii?aaeaeaiey iaeaaaaiiai iai?ioa i?eieiaaony noieiinoue
yoeo eee aiaeiae/iuo oiaa?ia (?aaio, oneoa), en/eneaiiay enoiaey
ec i?eiaiyaiuo oeai (oa?eoia), a i?e eo ionoonoaee –
oaeoe/aneay naaanoieiinoue.

3). N 1 yiaa?y 1996 a. a iaeaaaaiue iai?io aeeth/athony noiiu
iieo/aiiuo aaainia e eiuo ieaoaaeae a n/ao i?aaenoiyueo
iinoaaie, ca eneeth/aieai aaainia ii oiaa?ai (?aaioai, oneoaai),
inaiaiaeaeaiiui io IAeN. Iaeiaeaieth iiaeeaaeao oaeaea noiiu,
iieo/aiiua a ii?yaeea /anoe/iie iieaou ii ?an/aoiui aeieoiaioai
ca ?aaeeciaaiiua oiaa?u, ?aaiou, oneoae (ca eneeth/aieai
inaiaiaeaeaiiuo io IAeN). Iaycaoaeueiui oneiaeai aeey ioianaiey
oao eee eiuo aeaiaaeiuo n?aaenoa e eaoaai?eyi i?aaeiieao
(aaainia) yaeyaony eo ?aaeueiia iieo/aiea ia ?an/aoiua n/aoa eee
a eanno i?aaei?eyoee.

4). Aeeth/aiea a iaeiaiiaeaaaaioth aaco ii IAeN eiuo noii,
iieo/aiea eioi?uo naycaii n inouanoaeaieai ?an/aoia ii iieaoa
oiaa?ia (?aaio, oneoa), yaeyaony ia?ie i?ioeaiaeaenoaey ooiaeo io
oieaou IAeN, eiaaea noi?iiu ii aeiaiai?o oiuoeaiii caieaeatho
oeaio i?iaeoeoeee, a iieo/atho inoaaoothny ?acieoeo a aeaea
ia?a/eneaiey ai anaaiciiaeiua oiiaeu ?acaeoey i?aaei?eyoey. Oaeei
ia?acii, a iai?io, iaeaaaaiue IAeN, aeeth/athony ana n?aaenoaa,
anee onoaiiaeaii, /oi eo iieo/aiea naycaii n ?an/aoaie ii
iieaoa oiaa?ia (?aaio, oneoa).

5). I?e aeeth/aiee a iaeaaaaiue iai?io iieo/aiiuo noii oo?aoia
ii oicyenoaaiiui aeiaiai?ai iaiaoiaeeii o/eouaaoue neaaeothuea
iiiaiou:

a) iaeiaiiaeiaeaieth iiaeeaaeao oieueei noiiu oo?aoia, iaiae,
iaonoiae, iieo/aiea eioi?uo ?aaoee?oaony ii?iaie a?aaeaeaineiai
caeiiiaeaoaeuenoaa (aeiaiai?a iinoaaee, auiieiaiey ?aaio, ieacaiey
oneoa, naea/e eiouanoaa a a?aiaeo e o.ae.);

a) iaeiaiiaeiaeaieth iiaeeaaeao oieueei oa noiiu oo?aoia, iaiae,
iaonoiae, eioi?ua iieo/aiu ii aeiaiai?ai iinoaaee oiaa?ia (?aaio,
oneoa), au?o/ea ii eioi?ui iaeaaaaony IAeN;

a) noiiu oo?aoia iiaeeaaeao iaeiaiiaeiaeaieth ii ?an/aoiie
noaaea, o.a. niioaaonoaaiii ii oie aea noaaea (9,09% eee
16,67%), ii eioi?ie iiaeeaaeeo iaeiaiiaeiaeaieth au?o/ea,
iieo/aiiay ca oiaa?, iinoaaeaiiue ii yoiio aea aeiaiai?o
iinoaaee;

a) noiio IAeN iaeuecy acuneeaaoue naa?o noiiu oo?aoia, iaiae,
iaonoiae.

Niaeanii aeaenoaothuaio iaeiaiaiio caeiiiaeaoaeuenoao, iaeioi?ua
oicyenoaaiiua iia?aoeee, a neaaeiaaoaeueii, e aicieeathuea i?e
yoii iai?iou, ia iiaeeaaeao iaeiaeaieth IAeN. A niioaaonoaee n
i.10 Eino?oeoeee ?39 «I ii?yaeea en/eneaiey e oieaou iaeiaa ia
aeiaaaeaiioth noieiinoue» ia iaeaaathony iaeiaii:

a) iai?iou ii ?aaeecaoeee i?iaeoeoeee, iieooaa?eeaoia, ?aaio,
oneoa iaeieie iiae?acaeaeaieyie i?aaiecaoeee (i?aaei?eyoey) aeey
i?iiuoeaiii-i?iecaiaenoaaiiuo ioaeae ae?oaei iiae?acaeaeaieyi yoiai
aea i?aaei?eyoey (aioo?ecaaiaeneie iai?io);

a) iai?iou oaeaaeiauaathueo e oaeaia?a?aaaouaathueo i?aaei?eyoee
ii ?aaeecaoeee oaey e i?iaeoeoia oaeaiaiaauaiey oaeanauoiaui
i?aaiai;

a) n?aaenoaa o/?aaeeoaeae, aiineiua a onoaaiua oiiaeu a
ii?yaeea, onoaiiaeaiiii caeiiiaeaoaeuenoaii ?O;

a) n?aaenoaa, iieo/aiiua a aeaea iay (aeiee) a iaoo?aeueiie e
aeaiaaeiie oi?iao i?e eeeaeaeaoeee eee ?ai?aaiecaoeee i?aaei?eyoee
a ?acia?a, ia i?aauoathuai eo onoaaiue oiiae, a oaeaea iae
(aeiey) th?eaee/aneeo eeoe i?e auoiaea eo ec i?aaiecaoeee a
?acia?a, ia i?aauoathuai anooieoaeueiue aciin;

ae) aeaiaaeiua n?aaenoaa, ia?a/eneyaiua aieiaiie i?aaiecaoeee,
eniieieoaeueiiio i?aaio aeoeeiia?iiai iauanoaa, ieioy n/aoa
?aaeecaoeee, i?aaiecaoeeyie (aei/a?ieie e caaeneiuie iauanoaaie),
iainiaeaiiuie iiae?acaeaeaieyie ec i?eauee, inoaaoaeny a eo
?anii?yaeaiee iinea ieii/aoaeueiuo ?an/aoia n athaeaeaoii ii
iaeiaai, i?e oneiaee, /oi iie ?anoiaeothony ii ooaa?aeaeaiiie
niaoa aeey inouanoaeaiey oeaio?aeeciaaiiuo ooieoeee ii oi?aaeaieth
anaie i?aaiecaoeeyie (aei/a?ieie e caaeneiuie iauanoaaie),
no?oeoo?iuie iiae?acaeaeaieyie, aoiaeyueie a ninoaa aieiaiie
i?aaiecaoeee (i?aaei?eyoey), aeoeeiia?iiai iauanoaa, a oaeaea aeey
oi?ie?iaaiey oeaio?aeeciaaiiuo oeiainiauo oiiaeia (?aca?aia);

a) n?aaenoaa, ia?a/eneyaiua aieiaiie i?aaiecaoeeae (i?aaei?eyoeai)
naiei iainiaeaiiui iiae?acaeaeaieyi (oeeeaeai, ioaeaeaieyi e ae?.)
ec oeaio?aeeciaaiiuo oeiainiauo oiiaeia (?aca?aia) a ea/anoaa
aoi?e/iiai ia?a?ani?aaeaeaiey i?eauee aeey ?anoiaeiaaiey ii
oeaeaaiio iacia/aieth;

ae) aeaiaaeiua n?aaenoaa, inoaaoeany iinea oieaou iaeiaia e
ae?oaeo iaycaoaeueiuo ieaoaaeae, a oaeaea n?aaenoaa ?aca?aiiai
oiiaea, ia?aaeaaaaiua o/?aaeaeaieyie aaiea a no?oeoo?a iaeiiai
th?eaee/aneiai eeoea;

c) athaeaeaoiua n?aaenoaa, i?aaeinoaaeyaiua ia aica?aoiie e
aacaica?aoiie iniiaa ec athaeaeaoia ?acee/iuo o?iaiae ia
oeiaine?iaaiea oeaeaauo i?ia?aii e ia?ii?eyoee, a oaeaea
aeioiaeu, iieo/aiiua athaeaeaoaie ?acee/iuo o?iaiae ca
i?aaeinoaaeaiea athaeaeaoiuo n?aaenoa;

e) n?aaenoaa, ia?aaeaaaaiua a aeaaioai?eoaeueiuo oeaeyo
i?aaiecaoeeyi ia ioaeaeu iaeieioueo, nioeeaeueii ia caueuaiiuo
eaoaai?ee a?aaeaeai, yaeythueony ?aaeueiuie iieo/aoaeyie oaeeo
n?aaenoa, a oaeaea aeaiaaeiua (niiini?neea) n?aaenoaa,
iai?aaeyaiua ia oeaeaaia oeiaine?iaaiea iaeiiia?/aneeo
i?aaiecaoeee, ia caieiathueony oicyenoaaiiie (i?aaei?eieiaoaeueneie)
aeayoaeueiinoueth e ia e eiathueo iai?ioia ii ?aaeecaoeee
i?iaeoeoeee (?aaio, oneoa), e?iia auauaoaai eiouanoaa, i?e
oneiaee, /oi aeaiiua n?aaenoaa o/eouaathony ia ioaeaeueiii n/aoa
e ia eo oeaeaaii eniieueciaaiee i?aaenoaaeaiu io/aou a iaeiaiaua
i?aaiu.

Iniaaiiinoueth ?anniio?aiiuo auoa iia?aoeee yaeyaony oi, /oi iie
eanathony aoi?e/iiai ia?a?ani?aaeaeaiey n?aaenoa i?aaei?eyoee.
Aeaiiua iia?aoeee ia ioiinyony e i?iecaiaenoaaiii-eiiia?/aneei, e
ia noaaeee eo eniieiaiey ia nicaeaaony aeiaaaeaiiay noieiinoue,
/oi yaeyaony iaeiei ec eanaaony iia?aoeee, ia?a/eneaiiuo a
iiaeioieoao (a) – (e).

A ioiioaiee iiaeioieoa (a) aeaenoaoao iieiaeaiea Caeiia «Ia
iniiaao iaeiaiaie nenoaiu a ?O» ia iaeiie?aoiinoe iaeiaeaiey
iauaeoa iaeiei aeaeii iaeiaa a ii?aaeaeaiiue caeiiii ia?eiae
iaeiaiiaeiaeaiey aaaeiaeoeo oneiaee aceiaiey IAeN. I?e yoii
ioiaoei, /oi aeaiiue auaiae. Oaeei ia?acii, auaiae
aioo?ecaaiaeneiai iai?ioa ec iaeaaaaiie aacu ii IAeN ioaa/aao
oeacaiiiio o?aaiaaieth.

*oi eanaaony iiaeioieoa (a), oi aeaiiia i?aaeei auei aaaaeaii
Iinoaiiaeaieai I?aaeoaeuenoaa ?O ?1031 «Ia iniaaiiinoyo i?eiaiaiey
Caeiia «I IAeN» a oaieueiie i?iiuoeaiiinoe» aeey iiaeaea?aeee
no?aoaae/anee aaaeiie aeey ainoaea?noaa oaieueiie io?anee.

Iaeiei ec neiaeiuo aii?inia aei iaaeaaiaai a?aiaie inoaaaeny
aii?in acaeiiioiioaiee aieiaiie i?aaiecaoeee e a? oeeeaeia
(aei/a?ieo e caaeneiuo iauanoa) a /anoe ia?a?ani?aaeaeaiey
aeaiaaeiuo n?aaenoa. A ianoiyuaa a?aiy caeiiiaeaoaeueii cae?aieaiu
neaaeothuea oneiaey inaiaiaeaeaiey io iaeiaeaiey IAeN inoathueony
o i?aaei?eyoee n?aaenoa:

a) enoi/ieeii ia?a?ani?aaeaeaiey aeaiaaeiue n?aaenoa yaeyaony
/enoay i?eaueue (iinea oieaou anao iaeiaia);

a) aeaiiua n?aaenoaa aeieaeiu auoue ec?anoiaeiaaiu ii
ooaa?aeaeaiiie niaoa;

a) ?anoiaeiaaiea aeieaeii inouanoaeyoueny ii oeaeaaiio
iacia/aieth, o.a. aeey inouanoaeaiey oeaio?aeeciaaiiuo
oi?aaeai/aneeo ooieoeee;

a) ia?a/eneyaiua n?aaenoaa iiaoo auoue eniieueciaaiu oaeaea aeey
oi?ie?iaaiey oeaio?aeeciaaiiuo oeiainiauo oiiaeia (?aca?aia).

Iaiaoiaeeii ioiaoeoue, /oi a iaeaaaaiue iai?io, a niioaaonoaee n
caeiiiaeaoaeuenoaii, oaeaea ia aeeth/athony n?aaenoaa,
i?aaeinoaaeyaiua eiino?aiiuie i?aaiecaoeeyie ?inneeneei
i?aaiecaoeeyi (i?aaei?eyoeyi) a aeaea a?aioa ia inouanoaeaiea
oeaeaauo i?ia?aii n iineaaeothuei io/aoii ia eo eniieueciaaiee.

2.2. Eueaiou, aeaenoaothuea i?e aceiaiee IAeN.

I?e iaeiaeaiee iaeiaii ia aeiaaaeaiioth noieiinoue
i?aaeoniao?eaaaony oe?ieee niaeo? iaeiaiauo eueaio, aeaenoaothueo
ia anae oa??eoi?ee ?innee. Ia?a/aiue oiaa?ia (?aaio, oneoa),
inaiaiaeaeaaiuo io IAeN, i?eaaaeai a no.5 Caeiia “I IAeN”.
Aeaiiue ia?a/aiue yaeyaony en/a?iuaathuei e cae?uoui. I?aaiaui
iniiaaieai aeey inaiaiaeaeaiey io IAeN yaeyaony no.10 Caeiia “Ia
iniiaao iaeiaiaie nenoaiu a ?inneeneie Oaaea?aoeee”. A
niioaaonoaee n aeaiiie noaoueae :

“Ii iaeiaai iiaoo onoaiaaeeaaoueny a ii?yaeea e ia oneiaeyo,
ii?aaeaeaiiuo caeiiiaeaoaeueiuie aeoaie, neaaeothuea eueaiou :

-iaiaeaaaaiue ieieioi iauaeoa iaeia;

-ecuyoea ec iaeiaeaiey ii?aaeaeaiiuo yeaiaioia iaeiaa;

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

-iiieaeaiea iaeiaiauo noaaie;

-au/ao ec iaeiaiaiai ieeaaea (iaeiaiaiai ieaoaaea ca ?an/aoiue
ia?eiae);

-i?i/ea iaeiaiaua eueaiou .

Eueaiou ii anai iaeiaai i?eiaiythony oieueei a niioaaonoaee n
aeaenoaothuei caeiiiaeaoaeuenoaii.

Cai?auaaony i?eiaiaiea eueaio, iinyueo eiaeeaeaeoaeueiue oa?aeoa?,
anee eiia ia onoaiiaeaii caeiiiaeaoaeueiuie aeoaie ?inneeneie
Oaaea?aoeee.”

Iaiaoiaeeii ioiaoeoue, /oi ia?a/aiue eueaio, i?eaaaeaiiue a no.5
Caeiia “I IAeN” , ioaa/aao aeaiiui o?aaiaaieyi.

Eueaiou ii IAeN aeaenoaotho ii aeaoi iai?aaeaieyi. N iaeiie
noi?iiu, yaeyynue einaaiiui iaeiaii, IAeN cao?aaeaaao i?aaeaea
anaai eiia/iiai iio?aaeoaey oiaa?ia, ?aaio, oneoa, iiyoiio
ineaaeaiea iaeiaiaiai a?aiaie n iiiiuueth eueaio niaeaenoaoao
iiauoaieth ieaoaaeaniiniaiiai ni?ina ianaeaiey. N ae?oaie noi?iiu,
yoio iaeia a oneiaeyo ?uiea iaania/eaaao i?aaei?eyoeyi iiauoaiea
eiieo?aioiniiniaiinoe a nayce ni nieaeaieai oeai ia noiio
eueaio.

Aeey i?aaeeueiiai i?eiaiaiey eueaio, a niioaaonoaaiii e
i?aaeeueiiai en/eneaiey IAeN caeiiiaeaoaeueii ii?aaeaeai ?yae
niaoeeaeueiuo o?aaiaaiee . Yoi, a /anoiinoe, eanaaony :

a) ii?yaeea ioianaiey noii IAeN, oiea/aiiuo iinoaaueeai ii
caeoieaiiui nu?ueth, eiiieaeoothuei e o. ae., eioi?ua
eniieueciaaiu aeey i?iecaiaenoaa eueaioe?oaiie i?iaeoeoeee .

A niioaaonoaee n Caeiiii “I IAeN” i?aaeoniio?aii aeaa enoi/ieea
iie?uoey yoeo noii IAeN:

– noiiu IAeN iiaeeaaeao aiciauaieth ec athaeaeaoa;

– noiiu IAeN ioiinyony ia ecaea?aeee i?iecaiaenoaa e ia?auaiey;

a) iaania/aiey ?acaeaeueiiai o/aoa cao?ao ii i?iecaiaenoao e
?aaeecaoeee eueaioe?oaiie e iaeueaioe?oaiie i?iaeoeoeee.

Auai? ninoaaa oiaa?ia, ?aaio, oneoa, inaiaiaeaeaaiuo io IAeN
ii?aaeaeyaony ?yaeii i?e/ei:

ai-ia?auo , yoi nioeeaeueii-yeiiiie/aneee oaeoi?. Iaeioi?ua oiaa?u
e oneoae eiatho aieueooth iieaciinoue aeey iauanoaa a oeaeii e,
iniaaiii, aeey iaeiiaania/aiiuo neiaa ianaeaiey, /oi ii?iaeaeaao
iaiaoiaeeiinoue nicaeaiey eueaioiuo oneiaee aeey eo i?iecaiaenoaa
e iio?aaeaiey;

ai-aoi?uo, iiaeaea?aeea no?aoaae/anee aaaeiuo aeey ainoaea?noaa
io?aneae e nicaeaiea aeaaii?eyoiuo oneiaee aeey eo ?acaeoey;

a-o?aoueeo, neiaeiinoue iaeiaeaiey IAeN ioaeaeueiuo iia?aoeee,
o.a. aeey iaeiaiauo i?aaiia eo i?iua inaiaiaeeoue io
iaeiaiiaeiaeaiee, iaaeaee ianoe cao?aou ii nai?o e ia?aaioea
eioi?iaoeee e inouanoaeyoue eiio?ieue ca oieaoie iaeiaa.

I E nioeeaeueiui eueaioai ioiinyony neaaeothuea:

oneoae ai?iaeneiai iannaaee?neiai o?ainii?oa iauaai iieueciaaiey
(e?iia oaene), a oaeaea oneoae ii ia?aaiceai iannaaee?ia a
i?eai?iaeiii niiauaiee ii?neei, ?a/iui, aeaeaciiaei?iaeiui e
aaoiiiaeeueiui o?ainii?oii;

eaa?oe?iay ieaoa, aeeth/ay ieaoo ca i?iaeeaaiea a iauaaeeoeyo;

noieiinoue aueoiaaiiai a ii?yaeea i?eaaoecaoeee eiouanoaa
ainoaea?noaaiiuo e ioieoeeiaeueiuo i?aaei?eyoee, noieiinoue
i?eia?aoaaiuo a?aaeaeaiaie aeeeuo iiiauaiee a aeiiao
ainoaea?noaaiiiai e ioieoeeiaeueiiai aeeeeuiiai oiiaea (a ii?yaeea
i?eaaoecaoeee) e a aeiiao, iaoiaeyueony a nianoaaiiinoe
iauanoaaiiuo iauaaeeiaiee (i?aaiecaoeee), a oaeaea a?aiaeiay ieaoa
ca a?aiaeiua i?aaei?eyoey, ia?aciaaiiua ia aaca ainoaea?noaaiiie
nianoaaiiinoe;

i?iaeoeoeey nianoaaiiiai i?iecaiaenoaa ioaeaeueiuo i?aaiecaoeee
iauanoaaiiiai ieoaiey (nooaeai/aneeo e oeieueiuo noieiauo,
noieiauo ae?oaeo o/aaiuo caaaaeaiee, aieueieoe, aeaoneeo
aeioeieueiuo o/?aaeaeaiee, a oaeaea noieiauo eiuo o/?aaeaeaiee e
i?aaiecaoeee nioeeaeueii-eoeueoo?iie noa?u, oeiaine?oaiuo ec
athaeaeaoa); oneoae a noa?a ia?aciaaiey, naycaiiua n
o/aaii-i?iecaiaenoaaiiui e ainieoaoaeueiui i?ioeannii; oneoae ii
iao/aieth aeaoae e iiae?inoeia a e?oaeeao, naeoeeyo, nooaeeyo;
oneoae, ieacuaaaiua aeaoyi e iiae?inoeai n eniieueciaaieai
nii?oeaiuo nii?oaeaiee; oneoae ii niaea?aeaieth aeaoae a aeaoneeo
aeioeieueiuo o/?aaeaeaieyo e ooiaeo ca aieueiuie e
i?anoa?aeuie;

ieaoiua iaaeeoeeineea oneoae aeey ianaeaiey, eaea?noaaiiua
n?aaenoaa, ecaeaeey iaaeeoeeineiai iacia/aiey,
i?ioacii-i?oiiaaee/aneea ecaeaeey e iaaeeoeeineay oaoieea, a
oaeaea iooaaee (eo?niaee) a naiaoi?ii-eo?i?oiua e icaei?iaeoaeueiua
o/?aaeaeaiey, o/?aaeaeaiey ioaeuoa, oo?enoneea e yeneo?neiiiua
iooaaee; oaoie/aneea n?aaenoaa, aeeth/ay aaoiiioio?ainii?o, eioi?ua
ia iiaoo auoue eniieueciaaiu eia/a, eae aeey i?ioeeaeoeee
eiaaeeaeiinoe e ?aaaeeeoaoeee eiaaeeaeia;

oiaa?u (?aaiou, oneoae) nianoaaiiiai i?iecaiaenoaa eieoicia,
niaoicia e ae?oaeo n/o i?aaei?eyoee (e?iia e?anoueyineeo
(oa?ia?neeo) oicyenoa ), ?aaeecoaiua iaineiia?ai ii noa?inoe e
eiaaeeaeiinoe, ?aaioathuei ia aeaiiuo i?aaei?eyoeyo, e iaineiia?ai
ii noa?inoe e eiaaeeaeiinoe ec /enea auaoeo ?aaioieeia yoeo
i?aaei?eyoee – ii onoaiiaeaiiui ii?iai, ii?aaeaeyaiui aeiaiai?ii,
caeeth/aaiui iaaeaeo eieeaeoeaii ?aaioieeia e aaeieieno?aoeeae
eaaeaeiai oicyenoaa; i?iaeoeoeey a n/ao iaoo?aeueiie iieaou
o?oaea, iaoo?aeueiuo auaea/ aeey iieaou o?oaea ,a oaeaea aeey
iauanoaaiiiai ieoaiey ?aaioieeia, i?eaeaeaaiuo ia n/o ?aaiou.

oneoae o/?aaeaeaiee eoeueoo?u e eneonnoaa, a?oeaiie neoaeau,
?aeeaeiciuo iauaaeeiaiee, oaao?aeueii-c?aeeuiua, nii?oeaiua,
eoeueoo?ii-i?inaaoeoaeueiua, ?acaeaeaoaeueiua ia?ii?eyoey, aeeth/ay
aeaeaiiieac;

?eooaeueiua oneoae iioi?iiiuo ath?i, eeaaeaeu e e?aiaoi?eaa e
ae?oaeo i?aaiecaoeee (i?aaei?eyoee), aeeth/ay ecaioiaeaiea
iaiyoieeia, iaaea?iaee, i?iaaaeaiea ia?yaeia e oea?aiiiee
?aeeaeiciuie i?aaiecaoeeyie, ?aaiou ii ?anoaa?aoeee iano
caoi?iiaiey;

9) noieiinoue aeeeuo aeiiia, aeaoneeo naaeia, eeoaia, naiaoi?eaa
e ae?oaeo iauaeoia nioeeaeueii-eoeueoo?iiai e
aeeeeuii-eiiioiaeueiiai iacia/aiey, a oaeaea aei?ia, yeaeo?e/aneeo
naoae, iiaenoaioeee, aaciauo naoae, aiaeicaai?iuo nii?oaeaiee e
ae?oaeo iiaeiaiuo iauaeoia, ia?aaeaaaaiuo eee iieo/aaiuo
aacaiciacaeii io i?aaiia ainoaea?noaaiiie aeanoe e ianoiiai
naiioi?aaeaiey (eee ii eo ?aoaieth niaoeeaeece?iaaiiui
i?aaei?eyoeyi, inouanoaeythuei eniieueciaaiea eee yenieoaoaoeeth
oeacaiiuo iauaeoia ii eo iacia/aieth); noieiinoue ?aaio ii
no?ieoaeuenoao aeeeuo aeiiia, i?iecaiaeeiuo n i?eaea/aieai
n?aaenoa athaeaeaoia anao o?iaiae oeaeaauo aiaathaeaeaoiuo
oiiaeia, i?e oneiaee, /oi yoe n?aaenoaa ninoaaeytho ia iaiaa
40% noieiinoe yoeo ?aaio; ?aaiou e oneoae, inouanoaeyaiua a
ia?eiae ?aaeecaoeee oeaeaauo nioeeaeueii-yeiiiie/aneeo i?ia?aii ii
no?ieoaeuenoao iauaeoia nioeiacia/aiey ca n/ao caeiia, e?aaeeoia
e aacaiciacaeiie oeiainiaie iiiiue, i?aaeinoaaeyaiuo
iaaeaeoia?iaeiuie i?aaiecaoeeyie e i?aaeoaeuenoaaie eiino?aiiuo
ainoaea?noa, eiino?aiiuie th?eaee/aneeie e oece/aneeie eeoeaie a
niioaaonoaee n iaaei?aaeoaeuenoaaiiuie e iaaeainoaea?noaaiiuie
niaeaoaieyie;

II E a?oiia yeiiiie/aneeo eueaio, iai?aaeaiiuo ia iiaeaea?aeeo
no?aoaae/anee aaaeiuo aeey ainoaea?noaa io?aneae, ioiinyony:

yenii?oe?oaiua ca i?aaeaeu ainoaea?noa – o/anoieeia NIA oiaa?u eae
nianoaaiiiai i?iecaiaenoaa, oae e i?eia?aoaiiua, yenii?oe?oaiua ca
i?aaeaeu ainoaea?noa – o/anoieeia NIA ?aaiou e oneoae, a oaeaea
oneoae ii o?ainii?oe?iaea, iia?ocea, ?aca?ocea, ia?aa?ocea
yenii?oe?oaiuo oiaa?ia e ii o?aiceoo eiino?aiiuo a?ocia /a?ac
oa??eoi?eth ?O;

iao/ii-enneaaeiaaoaeueneea e iiuoii-eiino?oeoi?neea ?aaiou,
auiieiyaiua ca n/ao athaeaeaoa, a oaeaea n?aaenoaa ?inneeneiai
oiiaea ooiaeaiaioaeueiuo enneaaeiaaiee, ?inneeneiai oiiaea
oaoiieiae/aneiai ?acaeoey e ia?acoaiuo aeey yoeo oeaeae a
niioaaonoaee n caeiiiaeaoaeuenoaii aiaathaeaeaoiuo oiiaeia
ieienoa?noa, aaaeiinoa, annioeeaoeee; iao/ii-enneaaeiaaoaeueneea e
iiuoii- eiino?oeoi?neea ?aaioa, auiieiyaiua o/?aaeaeaieyie
ia?aciaaiey e iaoee ia iniiaa oicyenoaaiiuo aeiaiai?ia;

iai?iou ii ?aaeecaoeee aeey aeaeueiaeoae ia?a?aaioee e
aooeie?iaaiey ?oaeu, eiioeaio?aoia e ae?oaeo i?iiuoeaiiuo
i?iaeoeoia, niaea?aeaueo ae?aaioeaiiua iaoaeeu, eiia e iooiaeia
ae?aaioeaiiuo iaoaeeia; iai?iou ii ?aaeecaoeee ae?aaioeaiiuo
iaoaeeia e ae?aaioeaiiuo eaiiae a Ainoaea?noaaiiue oiiae
ae?aaioeaiiuo iaoaeeia e ae?aaioeaiiuo eaiiae ?O, OeA ?O e
niaoeeaeueii oiieiiii/aiiui eiiia?/aneei aaieai e ae?oaea iai?iou
ii ?aaeecaoeee ae?aaioeaiiuo eaiiae e ae?aaioeaiiuo iaoaeeia;

4) oiaa?u (?aaiou, oneoae) nianoaaiiiai i?iecaiaenoaa, ?aaeecoaiua
ea/aaii-i?iecaiaenoaaiiuie (o?oaeiauie) ianoa?neeie i?e
ineoeao?e/aneeo, i?ioeaiooaa?eoeaciuo e ineoiiaa?ieiae/aneeo
o/?aaeaeaieyo e i?e o/?aaeaeaieyo nioeeaeueiie caueou e
nioeeaeueiie ?aaaeeeoaoeee ianaeaiey, a oaeaea iauanoaaiiuie
i?aaiecaoeeyie eiaaeeaeia, ca?aaeno?e?iaaiiuie a i?aaiao thnoeoeee;

5) oiaa?u, ?aaiou, oneoae (ca eneeth/aieai a?iea?neeo e eiuo
iin?aaeie/aneeo oneoa), i?iecaiaeeiua e ?aaeecoaiua i?aaiecaoeeyie
(i?aaei?eyoeyie), a eioi?uo eiaaeeaeu ninoaaeytho ia iaiaa 50%
iauae /eneaiiinoe ?aaioieeia;

6) iai?iou ii ?aaeecaoeee i?iaeoeoeee n?aaenoa ianniaie
eioi?iaoeee, eieaeiie i?iaeoeoeee, naycaiiie n ia?aciaaieai,
iaoeie e eoeueoo?ie, a oaeaea ?aaeaeoeeiiiay, ecaeaoaeueneay,
ecaeaoaeueneay e iieea?aoe/aneay aeayoaeueiinoue ii i?iecaiaenoao
eieaeiie i?iaeoeoeee, naycaiiie n ia?aciaaieai, iaoeie e
eoeueoo?ie, aacaoiie e aeo?iaeueiie i?iaeoeoeee (e?iia i?iaeoeoeee
?aeeaiiiai e y?ioe/aneiai oa?aeoa?a);

7) iiaea?ii-oaoie/aneay i?iaeoeoeey; ?aaiou e oneoae a iaeanoe
iiaea?iie aaciianiinoe, auiieiyaiua e ieacuaaaiua ia aeiaiai?iie
iniiaa; iaoa?eaeu e eiiieaeoothuea ecaeaeey, eniieuecoaiua aeey
i?iecaiaenoaa iiaea?ii-oaoie/aneie i?iaeoeoeee, a oaeaea aeey
auiieiaiey ?aaio e ieacaiey oneoa a iaeanoe iiaea?iie
aaciianiinoe; iai?iou ii ia?aaea/a ia aacaiciacaeiie iniiaa
eiouanoaa a?aaeaeai e th?eaee/aneeo eeoe a nianoaaiiinoue
(iieueciaaiea) iiaea?iie io?aia aeey auiieiaiey aa caaea/,
i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii ?O;

8) ?aaiou e oneoae ii ?anoaa?aoeee e io?aia iaiyoieeia enoi?ee
e eoeueoo?u, io?aiyaiuo ainoaea?noaii;

9) iai?iou ii ?aaeecaoeee oiaa?ia iaaaceiaie aaniioeeiiie
oi?aiaee, ieaoaaee iaeuo i?aaei?eyoee ii eeceiaiaui naeaeeai a
iieiii iauaia.

III A neaaeothuoth a?oiio aoiaeyo oa eueaiou, eioi?ua aaiaeeeenue
aeey oi?iuaiey ?aaiou iaeiaiauo i?aaiia e nieaeaiey eo cao?ao
ii nai?o e ia?aaioea eioi?iaoeee. E iei, a /anoiinoe,
ioiinyony:

iia?aoeee ii no?aoiaaieth e ia?ano?aoiaaieth, aaieianeea
iia?aoeee, ca eneeth/aieai iia?aoeee ii eieannaoeee;

iia?aoeee, naycaiiua n ia?auaieai aaethou, aeaiaa, aaieiio,
yaeythueony caeiiiuie n?aaenoaaie ieaoaaea (e?iia eniieueciaaiey a
oeaeyo ioieciaoeee), a oaeaea oeaiiuo aoiaa (aeoeee, iaeeaaoeee,
na?oeoeeaoia, aaenaeae e ae?.), e?iia a?iea?neeo e ae?oaeo
oneoa.

IV E i?i/ei eueaioai, ia io?aaeaiiui a i?aaeuaeoueo o?ao
a?oiiao ioiinyony:

oiaa?u e oneoae, i?aaeiacia/aiiua aeey ioeoeeaeueiiai
iieueciaaiey eiino?aiiuo aeeieiiaoe/aneeo e i?e?aaiaiiuo e iei
i?aaenoaaeoaeuenoa, a oaeaea aeey ee/iiai iieueciaaiey
aeeieiiaoe/aneiai e aaeieieno?aoeaii-oaoie/aneiai ia?niiaea,
aeeth/ay /eaiia eo naiae, i?iaeeaathueo aianoa n ieie;

i?iaeaaea ii/oiauo ia?ie (e?iia eieeaeoeeiiiuo), ia?ee?iaaiiuo
ioe?uoie, eiiaa?oia, eioa?aeiuo aeeaoia;

aeaenoaey, auiieiyaiua oiieiiii/aiiuie ia oi i?aaiaie, ca eioi?ua
aceiaaony ainoaea?noaaiiay iioeeia, ana aeaeu eeoeaiceiiiuo,
?aaeno?aoeeiiiuo e iaoaioiuo iioeei e nai?ia; oneoae, ieacuaaaiua
/eaiaie eieeaaee aaeaieaoia; ieaoaaee ca iieueciaaiea iaae?aie,
eaniua iiaeaoe, a?aiaeiay ieaoa ca iieueciaaiea eaniui oiiaeii e
ae?oaea aeaeu ieaoaaeae a athaeaeao e aiaathaeaeaoiua oiiaeu ca
iieueciaaiea i?e?iaeiuie ?ano?naie;

ieaoaaee ii ca?aaeno?e?iaaiiui a onoaiiaeaiiii ii?yaeea
eeoeaiceiiiui aeiaiai?ai i i?aaeinoaaeaiee iaoaioiiaeaaeaoaeai i?aa
ae?oaiio eeoeo ia eniieueciaaiea io?aiyaiiai iaoaioii iauaeoa
i?iiuoeaiiie nianoaaiiinoe, iieo/aiea aaoi?neeo i?aa, nai? ca
auaea/o eeoeaicee ia inouanoaeaiea ioaeaeueiuo aeaeia
aeayoaeueiinoe e ?aaeno?aoeeiiiue nai? ca auaea/o aeieoiaioia,
oaeinoiaa?ythueo i?aai nianoaaiiinoe a?aaeaeai ia caieth;

iai?iou eaceii, ea?iauo aaoiiaoia, auea?uoe ii noaaeai ia
eiiiae?iiao;

iai?iou ii ?aaeecaoeee eiioeneiaaiiuo, aanoicyeiuo oeaiiinoae,
eeaaeia e neoieaiiuo oeaiiinoae, a oaeaea oeaiiinoae, ia?aoaaeoeo
ii i?aao ianeaaeiaaiey ainoaea?noao;

ecaeaeey ia?iaeiuo i?iiuneia, i?eciaiiiai ooaeiaeanoaaiiiai
aeinoieinoaa, ia?acoeu eioi?uo i?eiyou a onoaiiaeaiiii ii?yaeea;

naea/a a a?aiaeo neoaeaaiuo e aeeeuo iiiauaiee eiino?aiiui
a?aaeaeaiai e th?eaee/aneei eeoeai, aee?aaeeoiaaiiui a ?O.

Oaeei ia?acii, iiaeii ioiaoeoue, /oi eueaiou ii IAeN iai?aaeaiu
i?aaeaea anaai ia iiaeaea?aeaiea nioeeaeueiie noaaeeueiinoe a
iauanoaa /a?ac iaoaieci aicaeaenoaey ia oeaiiia?aciaaiea. Oaeaea
iaeiaiaua inaiaiaeaeaiey iiauoatho caeioa?aniaaiiinoue i?aaei?eyoee
a i?iecaiaenoaa nioeeaeueii cia/eiuo oiaa?ia e oneoa. Aianoa n
oai /enei eueaio inoaaony iaii?aaaeaiii aunieei. Ie?iaie iiuo
iieacuaaao, /oi oeaeaniia?aciaa auei au nie?aoeoue eo eiee/anoai,
inoaaea oieueei eueaioe?iaaiea i?ei?eoaoiuo io?aneae yeiiiieee

2.3. Noaaee IAeN, ii?yaeie aai en/eneaiey, oieaou e
aiciauaiey.

Aaaeiaeoei yeaiaioii iaeiaa, aac eioi?iai iaaiciiaeii en/eneaiea
noiiu iaeiaiaiai ieaoaaea, yaeyaony noaaea. Iaeiaiaua noaaee
onoaiaaeeaathony a caeiiiaeaoaeueiii ii?yaeea, iie aaeeiu e
aeaenoaotho ia anae oa??eoi?ee ?O.

A ianoiyuaa a?aiy a ?O onoaiiaeaiu neaaeothuea noaaee IAeN:

-iniiaiua, onoaiiaeaiiua caeiiiaeaoaeueiuie aeoaie e i?eiaiyaiua
i?e en/eneaiee iaeiaa n iaeaaaaiiai iai?ioa, ia aeeth/athuaai a
naith noieiinoue noiio IAeN;

-?an/aoiua, oi anoue ii?aaeaeyaiua ?an/aoiui iooai e
eniieuecoaiua e iauaeoo iaeiaeaiey, a oeaio eioi?iai aoiaeeo
IAeN.

Iaiaoiaeeii ioiaoeoue, /oi ca ia?eiae aeaenoaey IAeN ia
oa??eoi?ee ?O aai noaaee eciaiyeenue. N 1 yiaa?y 1992 a. auea
ii?aaeaeaia noaaea iaeiaa ia ana oiaa?u, ?aaiou e oneoae a
?acia?a 28%. Niioaaonoaaiii ?an/aoiay noaaea ninoaaeea 21,88%:

28%*100%

128%

N 1 yiaa?y 1993 a. iia auea nieaeaia e onoaiiaeaia a
neaaeothueo ?acia?ao:

-10% – ii i?iaeiaieuenoaaiiui oiaa?ai e ii oiaa?ai aeey aeaoae
ii ia?a/ith, ooaa?aeaeaiiiio Iinoaiiaeaieai I?aaeoaeuenoaa ?O.
?an/aoiay noaaea ninoaaeea 9,09%:

10%*100%

110%

-20% – ii inoaeueiui oiaa?ai, ?aaioai, oneoaai. ?an/aoiay noaaea
– 16,67%:

20%*100%

120%

Ia?a/eneaiiua auoa noaaee aeaenoaotho e ii nae aeaiue, oioy
oe?iei aaaeoony aeaaaou ia eo nieaeaiee. A yeiiiie/aneie
eeoa?aoo?a i?aaeeaaaaony aeaa aa?eaioa nieaeaiey aeaenoaothueo
noaaie:

onoaiiaeaiea noaaee ia o?iaia 16,2% i?e iaeiia?aiaiiie ioiaia
anao eueaio ii IAeN, a o./. e iiieaeaiiie noaaee – 10%;

onoaiiaeaiea noaaee ia o?iaia 17% oaeaea i?e ioiaia eueaio, ii
nio?aiaiee 10%-iie noaaee ia ioaeaeueiua oiaa?u.

I?eiaiyaiue a ianoiyuaa a?aiy ii?yaeie en/eneaiey iaeiaa ia
aeiaaaeaiioth noieiinoue i/aiue neiaeai. Ii oanii naycai n
o/aoiie iieeoeeie i?aaei?eyoey, niaea?aeaieai aooaaeoa?neiai e
iaeiaiaiai o/aoa. Ii oaeaea caaeneo io aeaea aeayoaeueiinoe
iaeiaiieaoaeueueea e iacia/aiey i?iaiaeeiuo ei oicyenoaaiiuo
iia?aoeee. A ?innee naaiaeiy aeaenoaoao neaaeothuay noaia
en/eneaiey IAeN: noiia IAeN, iiaeeaaeauay aianaieth a athaeaeao
i?aaei?eyoeyie-i?iecaiaeeoaeyie oiaa?ia (?aaio, oneoa), a oaeaea
caaioiaeoaeueiuie, niaaaeai/anei-nauoiauie, iioiauie e ae?oaeie
i?aaiecaoeeyie, caieiathueieny i?iaeaaeae e ia?ai?iaeaaeae oiaa?ia,
a oii /enea ii aeiaiai?ai eiiennee e ii?o/aiey (ca
eneeth/aieai i?aaiecaoeee ?icie/iie oi?aiaee, iauanoaaiiiai ieoaiey
e aoeoeeiiiie i?iaeaaee oiaa?ia), ii?aaeaeyaony eae ?acieoea
iaaeaeo noiiaie iaeiaa, iieo/aiiuie io iieoiaoaeae ca
?aaeeciaaiiua ei oiaa?u, ?aaiou, oneoae, e noiiaie iaeiaa,
oaeoe/anee oiea/aiiuie iinoaaueeai ca i?eia?aoaiiua
(ii?eoiaeiaaiiua) iaoa?eaeueiua ?ano?nu, oiaa?u (auiieiaiiua
?aaiou, ieacaiiua oneoae), noieiinoue eioi?uo ioiineony ia
ecaea?aeee i?iecaiaenoaa e ia?auaiey.

IAeN = IAeN – IAeN

a athaeaeao iieo/aiiue
oiea/aiiue

Noiia IAeN ia ecaea?aeee i?iecaiaenoaa e ia?auaiey ia ioiineony,
a io?aaeaaony ia niaoeeaeueii auaeaeaiiii a aooaaeoa?neii o/aoa
niae?aoaeueiii n/aoa. Eneeth/aiea ninoaaeyao ?aaeecaoeey oiaa?ia,
?aaio, oneoa, inaiaiaeaeaiiuo io IAeN, ii eioi?ui ia
i?iecaiaeeony aiciauaiea (ca/ao) iaeiaa, oiea/aiiiai iinoaaueeai.

A oi aea a?aiy nouanoaotho iniaaiiinoe en/eneaiey IAeN ii
o?ainii?oiui ia?aaiceai, ii iniiaiui n?aaenoaai e iaiaoa?eaeueiui
aeoeaai. Oaeaea caeiiiaeaoaeueii onoaiiaeai iniaaiiue iaoaieci
en/eneaiey IAeN aeey neaaeothueo eaoaai?ee ieaoaeueueeia:

-i?aaiecaoeee (i?aaei?eyoee), ieacuaathueo ieaoiua oneoae, a oii
/enea e ianaeaieth;

-i?aaiecaoeee ?icie/iie oi?aiaee, iauanoaaiiiai ieoaiey e ae?oaea
i?aaiecaoeee, iieo/athuea aeioiae a aeaea ?acieoeu a oeaiao,
iaoeaiie, iaaeaaaie, aiciaa?aaeaeaiee e ae?oaeo nai?ia;

-oeiainiai-e?aaeeoiuo o/?aaeaeaiee.

Ii?yaeie ?an/aoa IAeN ii iniiaiui n?aaenoaai e iaiaoa?eaeueiui
aeoeaai, eae iaeaieaa /anoi ano?a/athueeny ia i?aaei?eyoeyo e
i?aaiecaoeeyo, aoaeao ?anniio?ai iiae?iaii a ?acaeaea 2.4.

?anniio?ei iaeaieaa ?ani?ino?aiaiiue iaoaieci en/eneaiey IAeN aeey
iniiaiie eaoaai?ee ieaoaeueueeia, o.a. i?aaei?eyoee –
i?iecaiaeeoaeae oiaa?ia, ?aaio, oneoa, a oaeaea
niaaaeai/anei-nauoiauo, iioiauo e ae?oaeo i?aaiecaoeee,
caieiathueony i?iaeaaeae e ia?ai?iaeaaeae oiaa?ia, a oii /enea
ii aeiaiai?ai eiiennee e ii?o/aiey.

*oiau i?aaeeueii ii?aaeaeeoue noiio iaeiaa, iiaeeaaeauoth aciino
a athaeaeao, iaiaoiaeeii a iieiii iauaia e naiaa?aiaiii
?ann/eoaoue noiio IAeN, iieo/aiiiai io iieoiaoaeae e oiea/aiiiai
iinoaaueeai.

I?e ii?aaeaeaiee noii IAeN, iieo/aiiuo io iieoiaoaeae,
iaiaoiaeeii o/eouaaoue, /oi e iei ioiinyony ia oieueei iaeia,
en/eneaiiue n ?aaeecaoeee oiaa?ia (?aaio, oneoa), ii oaeaea
iaeia, en/eneaiiue a niioaaonoaee n aeaenoaothuei
caeiiiaeaoaeuenoaii ii ae?oaei iaeaaaaiui iai?ioai. E iei, a
/anoiinoe, ioiinyony (iiae?iaiaa auei ?anniio?aii a ?acaeaea 2.1):

-noiiu iieo/aiiuo aaainiauo ieaoaaeae;

-noiiu iieo/aiiuo oo?aoia, iaiae, iaonoiae;

-iaeia, en/eneyaiue a niioaaonoaee ni niaoe?an/aoaie;

-i?i/ea n?aaenoaa, iieo/aiea eioi?uo iaoneiaeaii ?an/aoaie ca
iinoaaeaiiua oiaa?u (?aaiou, oneoae), – oeiainiaay iiiiuue,
iiiieiaiea niaoeoiiaeia e o.ae.

Aaaeiui iiiaioii yaeyaony ii?aaeaeaiea ia?eiaea, a eioi?ii
aeieaeiu auoue o/oaiu ana auoaia?a/eneaiiua iieacaoaee. Ii
ii?aaeaeyaony ii neaaeothuei i?aaeeai:

a ioiioaiee ?aaeecaoeee oiaa?ia (?aaio, oneoa) – a iiiaio
?aaeecaoeee, niaeanii aua?aiiiio a oeaeyo iaeiaiiaeiaeaiey iaoiaeo
ii?aaeaeaiey au?o/ee «ii iieaoa» eeai «ii ioa?ocea»;

a ioiioaiee eiuo n?aaenoa – a iiiaio eo iieo/aiey.

I?e en/eneaiee noii IAeN, iiaeeaaeaueo aiciauaieth, iaiaoiaeeii
o/eouaaoue, /oi ia ana noiiu IAeN, oiea/aiiua i?aaei?eyoeai ii
i?eia?aoaiiui oiaa?ai (?aaioai, oneoaai), iiaoo auoue ioianaiu e
ca/aoo. A aeaiiii neo/aa iaeia, iiaeeaaeauee aiciauaieth, aoaeao
?aaai ?acieoea iaaeaeo anae noiiie IAeN, oiea/aiiie i?aaei?eyoeai
iinoaaueeai (a o./. IAeN, oiea/aiiue ia oaiiaeia i?e aaica
oiaa?ia), e noiiie IAeN, eioi?ay ca/aoo ia iiaeeaaeeo. Oaeei
ia?acii, aeaenoaoao neaaeothuay noaia:

IAeN e ca/aoo = noiia IAeN –
noiia IAeN,

oiea/aiiiai ia
iiaeeaaeauay ca/aoo

A ianoiyuaa a?aiy caeiiiaeaoaeueii ii?aaeaeaii, /oi ca/aoo ia
iiaeeaaeao neaaeothuea noiiu oiea/aiiiai IAeN:

1) Ii oiaa?ai (?aaioai, oneoaai), eniieueciaaiiui ia
iai?iecaiaenoaaiiua ioaeaeu, a oaeaea ii i?eia?aoaaiui neoaeaaiui
eaaeiaui aaoiiiaeeyi e iee?iaaoiaonai. Aeaiiue ii?yaeie ia
i?eiaiyaony a ioiioaiee eieoicia, niaoicia, e?anoueyineeo
(oa?ia?neeo) oicyenoa, iaaeoicyenoaaiiuo e ae?oaeo n/o
i?aaei?eyoee e i?aaiecaoeee, o eioi?uo noiiu IAeN ii oiaa?ai
(?aaioai, oneoaai), eniieueciaaiiui ia iai?iecaiaenoaaiiua ioaeaeu,
iiaeeaaeao au/aoo.

2) Ii oiaa?ai (?aaioai, oneoaai), eniieueciaaiiui i?e
ecaioiaeaiee i?iaeoeoeee e inouanoaeaiee iia?aoeee, inaiaiaeaeaiiuo
io iaeiaa (e?iia iia?aoeee ii ?aaeecaoeee ae?aaioeaiiuo
iaoaeeia, inouanoaeyaiuo i?aaei?eyoeyie eo aeiauaoeie).
Eneeth/aieyie oaeaea yaeythony yenii?oe?oaiua ca i?aaeaeu
ainoaea?noa – o/anoieeia NIA oiaa?u, oiaa?u e oneoae,
i?aaeiacia/aiiua aeey ioeoeeaeueiiai iieueciaaiey eiino?aiiuo
aeeieiiaoe/aneeo e i?e?aaiaiiuo e iei i?aaenoaaeoaeuenoa. IAeN,
oiea/aiiue iinoaaueeai, a aeaiiuo neooaoeeyo iiaeeaaeeo
aiciauaieth ec athaeaeaoa.

3) Ii no?ieoaeueiui ?aaioai, auiieiaiiui iiae?yae/eeii eee
oicyenoaaiiui niiniaii.

4) Noiiu IAeN a /anoe i?aauoaiey ii?i – ii ?anoiaeai,
naycaiiui n niaea?aeaieai neoaeaaiiai aaoio?ainii?oa, eiiiainaoeeae
ca eniieueciaaiea aeey neoaeaaiuo iiacaeie ee/iuo aaoiiiaeeae,
cao?aoaie ia eiiaiaee?iaee (?anoiaeaie ii i?iacaeo e ianoo
neoaeaaiie eiiaiaee?iaee e ia?aoii, aeeth/ay cao?aou ca
iieueciaaiea a iiacaeao iinoaeueiuie i?eiaaeeaaeiinoyie, a oaeaea
?anoiaeaie ii iaeio aeeeiai iiiauaiey), i?aaenoaaeoaeueneeie
?anoiaeaie, e ioiineiui ia naaanoieiinoue i?iaeoeoeee (?aaio,
oneoa) a i?aaeaeao ii?i.

Ii iaoa?eaeueiui oeaiiinoyi (?aaioai, oneoaai), i?eia?aoaiiui
aeey i?iecaiaenoaaiiuo ioaeae o i?aaiecaoeee ?icie/iie oi?aiaee e
o ianaeaiey ca iaee/iue ?an/ao.

Noiiu IAeN a /anoe i?aauoaiey onoaiiaeaiiuo eeieoia ?an/aoa
iaee/iuie n?aaenoaaie – i?e i?eia?aoaiee iaoa?eaeueiuo oeaiiinoae
(?aaio, oneoa) aeey i?iecaiaenoaaiiuo ioaeae ca iaee/iue ?an/ao
o i?aaiecaoeee – ecaioiaeoaey, iioiaie e ae?oaie i?aaiecaoeee,
caieiathueony i?iaeaaeae e ia?ai?iaeaaeae oiaa?ia, a o./. ii
aeiaiai?ai eiiennee e ii?o/aiey.

Aaaeiui o?aaiaaieai aeey en/eneaiey noii IAeN, iiaeeaaeaueo
ca/aoo, yaeyaony ii?aaeaeaiea ia?eiaea, a eioi?ii oeacaiiua noiiu
aeieaeiu auoue aiciauaiu. Ii iauaio i?aaeeo aeey ioianaiey
oiea/aiiuo noii e ca/aoo iaiaoiaeeii auiieiaiea neaaeothueo
oneiaee:

a) i?iecaaaeaia oaeoe/aneay iieaoa iaoa?eaeueiuo ?ano?nia, oiaa?ia
(?aaio, oneoa);

a) aeaiiua ?ano?nu ii?eoiaeiaaiu (?aaiou auiieiaiu, oneoae
ieacaiu).

A oi aea a?aiy aeey ioianaiey e ca/aoo noii IAeN, oiea/aiiuo
ia oaiiaeia, aeinoaoi/ii i?iecaanoe eeoue oieaoo IAeN ia
oaiiaeia aac oaeoe/aneie iieaou iaoa?eaeueiuo ?ano?nia, oiaa?ia
(?aaio, oneoa).

?anniio?ei i?eia? ii?aaeaeaiey noii IAeN, iiaeeaaeaueo oieaoa a
athaeaeao a io/aoiii ia?eiaea: A iaa i?aaei?eyoea A i?iecaaei e
?aaeeciaaei i?iaeoeoeeth ia noiio 150 000 ?oaeae (a oii /enea
IAeN – 25 000 ?oaeae). Ec ieo a yoii ianyoea iieoiaoaeai auea
ia iiea/aia i?iaeoeoeey ia noiio 60 000 ?oaeae (a oii /enea
IAeN – 10 000 ?oa.). A yoii io/aoiii ia?eiaea auee i?eia?aoaiu
iaoa?eaeueiua n?aaenoaa, eniieueciaaiiua a i?iecaiaenoaa
i?iaeoeoeee ia noiio 30 000 ?oa.(a o./. IAeN – 5 000 ?oa.), a oii
/enea ca iaee/iue ?an/ao o i?aaei?eyoee ?icie/iie oi?aiaee – 1
200 ?oa. (a o./. IAeN – 200 ?oa.). Oaeaea aeaiiia i?aaei?eyoea a
iaa iieo/eei aaainu a n/ao i?aaenoiyueo iinoaaie i?iaeoeoeee ia
noiio – 72 000 ?oaey (a o./. IAeN – 12 000 ?oa.). A yoii aea
ianyoea auee iieo/aiu oo?aou e iaie ca i?in?i/eo ieaoaaeae
iieoiaoaeai – 3 000 ?oaeae (a o./. IAeN – 500 ?oa.). Ii?aaeaeeoue
noiio IAeN, iiaeeaaeauoth oieaoa a iaa i?aaei?eyoeai A.

Nia/aea ii?aaeaeei noiio IAeN, oiea/aiioth a aeaiiii ia?eiaea:

IAeN = IAeN ii anai oiaa?ai – IAeN ii oiaa?ai, iiea/aiiui

a yoii ia?eiaea

IAeN = 25 000 – 10 000 = 15 000 ?oaeae.

Caoai ii?aaeaeei IAeN, iiaeeaaeauee ca/aoo:

IAeN = IAeN, oiea/aiiue – IAeN, ia iiaeeaaeauee ca/aoo

IAeN = 5 000 – 200 = 4 800 ?oaeae.

Oaeei ia?acii, IAeN, iiaeeaaeauee aianaieth a athaeaeao, ninoaaeo:

IAeN = IAeN – IAeN + IAeN
+ IAeN a athaeaeao oiea/aiiue
iieo/aiiue ii aaainai ii oo?aoai

IAeN a athaeaeao = 15 000 – 4 800 + 12 000 + 500 = 22 700
?oaeae.

A ianoiyuaa a?aiy iaiaeiaaaeiui iiiaioii yaeyaony o?aaiaaiea
aaaeaiey ?acaeaeueiiai o/aoa cao?ao ii i?iecaiaenoao e
?aaeecaoeee oiaa?ia (?aaio, oneoa). Aeaenoaothuaa iaeiaiaia
caeiiiaeaoaeuenoai i?aaeoniao?eaaao o?e neo/ay, i?e eioi?uo
iaiaoiaeeii aaaeaiea ?acaeaeueiiai o/aoa:

?acaeaeueiue o/ao cao?ao ii i?iecaiaenoao e ?aaeecaoeee
eueaioe?oaiuo e iaeueaioe?oaiuo oiaa?ia (?aaio, oneoa). Yoi
iaiaoiaeeii aeey i?aaiia?iiai i?eiaiaiey iaeiaiauo inaiaiaeaeaiee
ii IAeN.

?acaeaeueiue o/ao ?aaeecaoeee oiaa?ia, iaeaaaaiuo ?aciuie
noaaeaie (10% e 20%), e noii iaeiaa ii iei a ?ac?aca
i?eiaiyaiuo noaaie. Yoi iaiaoiaeeii inouanoaeyoue anai
i?aaei?eyoeyi, ?aaeecothuei oeacaiiua oiaa?u, e?iia i?aaiecaoeee
?icie/iie oi?aiaee e iauanoaaiiiai ieoaiey.

?acaeaeueiue o/ao i?iecaiaenoaa e ?aaeecaoeee oiaa?ia (?aaio,
oneoa), ii eioi?ui i?aaeinoaaeythony aeioaoeee ec niioaaonoaothueo
athaeaeaoia.

Iaiaoiaeeii ioiaoeoue, /oi aeey i?aaeeueiiai en/eneaiey iaeiaa ia
aeiaaaeaiioth noieiinoue aieueoia cia/aiea eiaao ei??aeoiia, n
niaethaeaieai o?aaiaaiee iaeiaiaiai caeiiiaeaoaeuenoaa ninoaaeaiea
?an/aoiuo (o/aoiuo) aeieoiaioia. Niaeanii nouanoaothuaio iuia
i?aaeeo, noiia IAeN auaeaeyaony ioaeaeueiie no?ieie:

-a ?an/aoiuo aeieoiaioao (ii?o/aieyo, o?aaiaaieyo-ii?o/aieyo,
o?aaiaaieyo), ?aano?ao /aeia e ?aano?ao ia iieo/aiea n?aaenoa n
aee?aaeeoeaa, i?eoiaeiuo eanniauo i?aea?ao;

-a ia?ae/iuo o/aoiuo aeieoiaioao (n/aoao, iaeeaaeiuo, aeoao
auiieiaiiuo ?aaio e ae?.).

I?e ioa?ocea oiaa?ia, ieacaiee oneoa, auiieiaiee ?aaio, ia
iaeaaaaiuo iaeiaii, ?an/aoiua aeieoiaiou, ?aano?u, i?eoiaeiua
eanniaua i?aea?a e ia?ae/iua o/aoiua aeieoiaiou auienuaathony aac
auaeaeaiey noii IAeN, e ia ieo aeaeaaony iaaeienue eee
noaaeony ooaii «Aac IAeN». ?an/aoiua aeieoiaiou e ?aano?u, a
eioi?uo ia auaeaeaia noiia iaeiaa, aaieaie ia aeieaeiu
i?eieiaoueny e eniieiaieth.

A ianoiyuaa a?aiy, niaeanii Iinoaiiaeaieth I?aaeoaeuenoaa ?O io
29.07.96a. ? 914 «Ia ooaa?aeaeaiee ii?yaeea aaaeaiey aeo?iaeia
o/aoa n/aoia-oaeoo? i?e ?an/aoao ii IAeN», ana ieaoaeueueee IAeN
a aeiiieiaiea e ia?a/eneaiiui auoa aeieoiaioai aeieaeiu
ninoaaeyoue n/aoa-oaeoo?u ii aiiaue ooaa?aeaeaiiie oi?ia. Oaeei
ia?acii, n 1 yiaa?y 1997a. ana iaeiaiieaoaeueueee i?e
?aaeecaoeee oiaa?ia (?aaio, oneoa), eae iaeaaaaiuo IAeN, oae e
iaiaeaaaaiuo, aeieaeiu auienuaaoue n/aoa-oaeoo?u e aanoe eieao
i?iaeaae e eieao iieoiie. Eaaeaeay ioa?ocea oiaa?ia (auiieiaiea
?aaio, ieacaiea oneoa) aeieaeia auoue niioaaonoaothuei ia?acii
ioi?ieaia n/aoii-oaeoo?ie e ca?aaeno?e?iaaia i?iaeaaoeii a eieaa
i?iaeaae, a iieoiaoaeai – a eieaa iieoiie. Iaeia, iiaeeaaeauee
aiciauaieth ec athaeaeaoa, oaia?ue ii?aaeaeyaony ia iniiaaiee
aeaiiuo yoeo aeaoo eiea, a eioi?uo ?aaeno?e?othony ana iia?aoeee
ii ?aaeecaoeee. Aaaaeaiea ii?yaeea ninoaaeaiey n/aoia-oaeoo? i?e
?an/aoao ii IAeN aeaei aiciiaeiinoue iaeiaiaui i?aaiai
inouanoaeyoue aieaa yooaeoeaiue eiio?ieue ca oieaoie iaeiaa a
athaeaeao, iaeiaei cia/eoaeueii oneiaeieea aeey iaeiaiieaoaeueueeia
i?ioeann aeieoiaioaeueiiai ioi?ieaiey naeaeie.

*oi eanaaony n?ieia oieaou iaeiaa ia aeiaaaeaiioth noieiinoue e
i?aaenoaaeaiey ?an/aoia, oi iie caaenyo io oaeoe/aneeo iauaiia
?aaeecaoeee ca io/aoiue ia?eiae. IAeN oiea/eaaaony:

a) aaeaiany/ii, enoiaey ec oaeoe/aneeo iai?ioia, ii ?aaeecaoeee
oiaa?ia (?aaio, oneoa) ca enoaeoee eaeaiaea?iue ianyoe a n?ie
ia iicaeiaa 20-ai /enea neaaeothuaai ianyoea – i?aaiecaoeeyie
(i?aaei?eyoeyie) ni n?aaeiaiany/iuie ieaoaaeaie io 3000 ?oa. aei
10000 ?oa., e?iia i?aaei?eyoee ae/ae o?ainii?oa, eioi?ua oieaoo
iaeiaa i?iecaiaeyo aei 25-ai /enea neaaeothuaai ianyoea. I?e
yoii i?aaiecaoeee ni n?aaeiaiany/iuie ieaoaaeaie aieaa 10000 ?oa.
oiea/eaatho ii n?ieai 15-ai, 25-ai e 5-ai /enea neaaeothuaai
ianyoea aeaeaaeiua ieaoaaee a ?acia?a 1/3 noiiu iaeiaa,
i?e/eoathuaeny e oieaoa a athaeaeao ii iineaaeiaio iany/iiio
?an/aoo n iineaaeothueie ia?a?an/aoaie ii n?ieo 20-ai /enea
(aeey i?aaei?eyoee ae/ae o?ainii?oa – 25-ai /enea) ianyoea,
neaaeothuaai ca io/aoiui, enoiaey ec oaeoe/aneeo iai?ioia ii
?aaeecaoeee;

a) aaeaeaa?oaeueii, enoiaey ec oaeoe/aneeo iai?ioia, ii
?aaeecaoeee oiaa?ia (?aaio, oneoa) ca enoaeoee eaa?oae a n?ie
ia iicaeiaa 20-ai /enea ianyoea, neaaeothuaai ca io/aoiui
eaa?oaeii, – i?aaei?eyoeyie ni n?aaeiaiany/iuie ieaoaaeaie iaeiaa
aei 3000 ?oa. Oaeaea aaeaeaa?oaeueii iiaoo oiea/eaaoue IAeN
noauaeou iaeiai i?aaei?eieiaoaeuenoaa iacaaeneii io ?acia?a
n?aaeiaiany/iuo ieaoaaeae.

Iniaaiiinoe en/eneaiey IAeN ii iniiaiui n?aaenoaai e
iaiaoa?eaeueiui aeoeaai.

A oicyenoaaiiie i?aeoeea i?aaei?eyoey /anoi aicieeatho neooaoeee,
naycaiiua n iieoieie eee i?iaeaaeae iniiaiuo n?aaenoa e
iaiaoa?eaeueiuo aeoeaia. Nouanoaotho ii?aaeaeaiiua iniaaiiinoe
en/eneaiey IAeN ii aeaiiui iaoa?eaeueiui oeaiiinoyi. Iie
ioaaouaatho eae i?ioeann i?eia?aoaiey, oae e ?aaeecaoeee iniiaiuo
n?aaenoa e iaiaoa?eaeueiuo aeoeaia.

I I?eia?aoaiea iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia.

A ianoiyuaa a?aiy aeaenoaoao neaaeothuee ii?yaeie ca/aoa noii
IAeN a neo/aa i?eia?aoaiey aeaiiuo iaoa?eaeueiuo oeaiiinoae:
noiiu iaeiaa, oiea/aiiua i?e i?eia?aoaiee iniiaiuo n?aaenoa e
iaiaoa?eaeueiuo aeoeaia iiaoo auoue ioianaiu:

a) E ca/aoo:

Noiiu IAeN, oiea/aiiua ii aeaiiui iaoa?eaeueiui oeaiiinoyi a
iieiii iauaia ioiinyony e ca/aoo a iiiaio i?eiyoey eo ia o/ao.
Iaiaoiaeeii ioiaoeoue, /oi aei iaaeaaiaai a?aiaie nouanoaiaae eiie
ii?yaeie: noiiu IAeN nienuaaeenue ia n?aco, a ?aaiuie aeieyie
a oa/aiea oanoe ianyoeaa ni aeiy iieoiee, /oi cia/eoaeueii
oneiaeiyei aaaeaiea o/aoa e eiio?iey eae ia i?aaei?eyoeyo, oae
e a iaeiaiauo einiaeoeeyo.

a) Ia oaaee/aiea aaeainiaie noieiinoe.

IAeN, oiea/aiiue iinoaaueeai, ioiineony ia oaaee/aiea aaeainiaie
noieiinoe a neaaeothueo neo/ayo:

-ii iniiaiui n?aaenoaai e iaiaoa?eaeueiui aeoeaai, i?eia?aoaaiui
ca n/ao athaeaeaoiuo anneaiiaaiee;

-ii aaiaeeiui a yenieoaoaoeeth caeii/aiiui eaieoaeueiui
no?ieoaeuenoaii iauaeoai;

-ii iniiaiui n?aaenoaai e iaiaoa?eaeueiui aeoeaai, eniieuecoaiui
i?e i?iecaiaenoaa oiaa?ia (?aaio, oneoa), inaiaiaeaeaiiuo io
IAeN, e?iia yenii?oe?oaiuo ca i?aaeaeu ainoaea?noa – o/anoieeia
NIA, a oaeaea oiaa?ia e oneoa, i?aaeiacia/aiiuo aeey ioeoeeaeueiiai
iieueciaaiey eiino?aiiuo aeeieiiaoe/aneeo e i?e?aaiaiiuo e iei
i?aaenoaaeoaeuenoa. Aeaiiua iaoa?eaeueiua oeaiiinoe io?aaeathony a
o/aoa ii noieiinoe i?eia?aoaiey, aeeth/ay noiio oiea/aiiiai
iaeiaa, ca eneeth/aieai noii IAeN, aiciauaiiuo i?aaiecaoeeyi ii
aeiau/a ae?aaioeaiiuo iaoaeeia i?e ?aaeecaoeee ae?aaioeaiiuo
iaoaeeia, eioi?ua inaiaiaeaeaiu io iaeiaa a niioaaonoaee n
caeiiiaeaoaeuenoaii.

a) Ia niioaaonoaothuee enoi/iee oeiaine?iaaiey.

Niaeanii Caeiio “I IAeN”, iaeia, oiea/aiiue i?e i?eia?aoaiee
neoaeaaiuo eaaeiauo aaoiiiaeeae e iee?iaaoiaonia, ia au/eoaaony
ec iauae iaeiaiaie noiiu, iiaeeaaeauee ia?a/eneaieth a athaeaeao,
a ioiineony ca n/ao niioaaonoaothueo enoi/ieeia oeiaine?iaaiey
(/enoay i?eaueue eee oeaeaaia oeiaine?iaaiea).

II ?aaeecaoeey iniiaiuo n?aaenoa e iaiaoa?eaeueiuo aeoeaia.

A ianoiyuaa a?aiy i?aaeoniio?aii o?e aaciauo aa?eaioa
iaeiaiiaeiaeaiey i?e ?aaeecaoeee aeaiiuo iaoa?eaeueiuo oeaiiinoae:

a) ?aaeecaoeey i?eia?aoaiiuo iniiaiuo n?aaenoa e iaiaoa?eaeueiuo
aeoeaia;

a) i?iaeaaea aeeeuo aeiiia, ioaeaeueiuo eaa?oe?, a oaeaea
iniiaiuo n?aaenoa, aaaaeaiiuo a yenieoaoaoeeth iinea ieii/aiey
no?ieoaeuenoaa;

a) ?aaeecaoeey iniiaiuo n?aaenoa, iieo/aiiuo io o/?aaeeoaeae a
ea/anoaa aciina a onoaaiie eaieoae.

Eoae, ?anniio?ei ia?a/eneaiiua auoa neo/ae.

1)A neo/aa ?aaeecaoeee i?eia?aoaiiuo iniiaiuo n?aaenoa e
iaiaoa?eaeueiuo aeoeaia (e?iia ia iaeaaaaiuo iaeiaii a
onoaiiaeaiiii ii?yaeea) noiia IAeN, iiaeeaaeauay aciino a
athaeaeao, ii?aaeaeyaony a caaeneiinoe io oiai, auea ee ioianaia
ia ?an/aou n athaeaeaoii noiia IAeN e iiiaioo eo i?iaeaaee:

a) noiiu IAeN iieiinoueth ioianaiu e ca/aoo aei iiiaioa
i?iaeaaee (a oii /enea ii iniiaiui n?aaenoaai e iaiaoa?eaeueiui
aeoeaai, i?eia?aoaiiui aei 1992 a.) – IAeN en/eneyaony n iieiie
noieiinoe eo ?aaeecaoeee;

a) noiiu IAeN ia ioianaiu e ca/aoo aei iiiaioa i?iaeaaee – iaeia
en/eneyaony a aeaea ?acieoeu iaaeaeo noiiie IAeN, o/oaiiie a
i?iaeaaeiie oeaia, e noiiie IAeN, ia ioianaiiie ia ?an/aou n
athaeaeaoii e iiiaioo i?iaeaaee. Iaiaoiaeeii ioiaoeoue, /oi i?e
aicieeiiaaiee io?eoeaoaeueiie ?acieoeu iaaeaeo noiiie iaeiaa,
oiea/aiiie i?e eo iieoiea, e noiiie iaeiaa, iieo/aiiie io
i?iaeaaee, aiciauaiea iaeiaa ec athaeaeaoa ia i?iecaiaeeony.

Aeaiiay neooaoeey yaeyaony niaoeeoe/aneie e aicieeaao i?e
i?iaeaaea neaaeothuaai eiouanoaa:

a) aeeeuo aeiiia;

a) ioaeaeueiuo eaa?oe?;

a) iniiaiuo n?aaenoa, aaaaeaiiuo a yenieoaoaoeeth iinea ieii/aiey
no?ieoaeuenoaa e /eneyueony ia aaeaina i?aaiecaoeee ii noieiinoe,
io?aaeathuae oaeoe/aneea cao?aou ii no?ieoaeuenoao, aeeth/ay
oiea/aiiua noiiu iaeiaa ii oiaa?ai (?aaioai, oneoaai),
eniieueciaaiiui i?e eo no?ieoaeuenoaa.

Iaeaaaaiue iai?io i?e ?aaeecaoeee oeacaiiuo iniiaiuo n?aaenoa
ii?aaeaeyaony a aeaea ?acieoeu iaaeaeo noieiinoueth ?aaeecaoeee e
oaeoe/aneeie cao?aoaie.

Iaeaaaaiue = Oeaia i?iaeaaee – Oaeoe/aneea cao?aou
iai?io (aac IAeN)
(aac IAeN)

Aeey ?aaeecaoeee aeeeuo aeiiia e ioaeaeueiuo eaa?oe? aeaiiay
oi?ioea iiaeao auoue i?aaenoaaeaia a neaaeothuai aeaea:

Iaeaaaaiue = Oeaia i?iaeaaee – Oeaia i?eia?aoaiey

iai?io aac IAeN) (aac IAeN)

Ia?aia i?aaeei eiaao i?eioeeieaeueiia ioee/ea io aoi?iai ia
oieueei ii niiniao en/eneaiey, ii e a nayce n yoei e ii
niiniao caiieiaiey n/aoa-oaeoo?u, A ia?aii neo/aa noiia IAeN
ninoaaeo 20% oeaiu aac IAeN. Ai aoi?ii neo/aa noiia iaeiaa ia
aoaeao ?aaia 20%. Iiyoiio i?e caiieiaiee n/aoa-oaeoo?u a
iineaaeiai neo/aa iaiaoiaeeii ioaeaeueii ?ann/eoaoue noiio IAeN
ii oeacaiiie oi?ioea e io?aceoue aa a n/aoa-oaeoo?a.

Aeaiiue aa?eaio iaeiaiiaeiaeaiey i?eiaiyaony a neo/aa ?aaeecaoeee
iniiaiuo n?aaenoa, iieo/aiiuo io o/?aaeeoaeae a ea/anoaa aciina
a onoaaiue oiiae. I?e yoii aiciiaeiu aeaa neo/ay:

a) Anee ?acia? onoaaiiai oiiaea i?e ?aaeecaoeee ia eciaiyeny, oi
en/eneaiea IAeN ii oaeei iniiaiui n?aaenoaai i?iecaiaeeony n
?acieoeu iaaeaeo i?iaeaaeiie oeaiie e oeaiie, caoeene?iaaiiie a
onoaaiii oiiaea.

a) A neo/aa oiaiueoaiey a onoaiiaeaiiii ii?yaeea i?e ?aaeecaoeee
iieo/aiiuo a ea/anoaa aeeaaea iniiaiuo n?aaenoa ia aaee/eio
yoiai aciina iaeaaaaiue iai?io ii?aaeaeyaony enoiaey ec iieiie
noieiinoe ?aaeecoaiuo iniiaiuo n?aaenoa.

Iaee/ea iiaeiaiuo o?aaiaaiee ii ?aaeecaoeee iniiaiuo n?aaenoa,
eioi?ua iieo/aiu a ea/anoaa aciina a onoaaiie oiiae, aucuaaao
iaiaoiaeeiinoue eo iainiaeaiiiai o/aoa. ?anniio?ei neaaeothuee
i?eia?:

Iieo/aiu iniiaiua n?aaenoaa eae aeeaae a onoaaiue oiiae – 200
o.a.

I?iecioea eo ia?aioeaiea, iiaay oeaia – 400 o.a.

?aaeecaoeey iniiaiuo n?aaenoa ii oeaia – 500 o. a.

Oaeei ia?acii, iaeaaaaiue iai?io ninoaaeo:

500 – 200 = 300 o.a.

Noiia iaeiaa:

300 * 20% = 60 o.a.

Anee aea aeey ?an/aoa aoaeao eniieueciaaia noieiinoue n o/aoii
ia?aioeaiee (400 o.a.), oi i?iecieaeao caieaeaiea iaeiaiiaeaaaaiiai
iai?ioa, /oi n naith i/a?aaeue i?eaaaeao e iaaeiieaoa iaeiaa e
aoaeao niioaaonoaothuei ia?acii iaeacaii iaeiaiauie i?aaiaie.

Ioa?aeoa?eciaaa aeaenoaothuee ii?yaeie iaeiaeaiey IAeN a ?O,
ia?aoiaeei e ?anniio?aieth aeaiiiai iaeiaa ai aiaoiayeiiiie/aneie
aeayoaeueiinoe.

Aeaaa 3. Iniaaiiinoe iaeiaeaiey IAeN aiaoiayeiiiie/aneie
aeayoaeueiinoe

A ?inneeneie Oaaea?aoeee nouanoaoao i?aeoeea iaeiaeaiey einaaiiuie
iaeiaaie ia oieueei iia?aoeee, inouanoaeyaiuo ia a? oa??eoi?ee,
ii oaeaea e aiaoiaoi?aiauo naeaeie. Iaeia ia aeiaaaeaiioth
noieiinoue yaeyaony iaeiei ec aaaeiaeoeo iaeiaia, aceiaaiuo i?e
ia?ana/aiee oaiiaeaiiie a?aieoeu ?O.

Aiaoiayeiiiie/aneay noa?a aeeth/aao a naay aeaa iniiaiuo
iai?aaeaiey aeayoaeueiinoe: yenii?o e eiii?o. A /anoiinoe, iiae
iaeiaeaiea IAeN iiaeiaaeaao oieueei aoi?ia. Yoi naycaii i?aaeaea
anaai n iaiaoiaeeiinoueth i?aaeioa?auaiey aeaieiiai
iaeiaiiaeiaeaiey e ono?aiaiey i?aiyonoaee aeey ?acaeoey
iaaeaeoia?iaeiiai ?acaeaeaiey o?oaea e ie?iaie oi?aiaee. A iniiaa
iia?aie/iiai iaeiaiaiai ?aaeeia aieueoeinoaa yeiiiie/anee ?acaeouo
no?ai ie?a eaaeeo iaoiae inaiaiaeaeaiey, niaeanii eioi?iio
eneeth/eoaeueiia i?aai aceiaiey einaaiiuo iaeiaia (IAeN)
i?eiaaeeaaeeo no?aia, eiii?oe?othuae oiaa?. A no?aia
i?ienoiaeaeaiey (i?iecaiaenoaa) oiaa?a ii inaiaiaeaeaaony io
oieaou einaaiiuo iaeiaia (IAeN).

IAeN ai aiaoiayeiiiie/aneie aeayoaeueiinoe i?ecaai auiieiyoue aeaa
acaeiiaeiiieiythuea ooieoeee:

Iiaeeecaoeey aeioiaeiuo iinooieaiee a ainoaea?noaaiiue athaeaeao.
Ianiio?y ia iaiaoeaoothny oaiaeaioeeth nieaeaiey noaaie
oaiiaeaiiiai iaeiaeaiey aneaaenoaea aeinoeaioouo ia
iaaeaeoia?iaeiii o?iaia aeiaiai?aiiinoae, oaiiaeia ii-i?aaeiaio
oaeaaony niae?aoue cia/eoaeueiua noiiu a aeioiae ainoaea?noaa
aeaaiaea?y iaeiao ia aeiaaaeaiioth noieiinoue.

Caueoa eioa?ania ioa/anoaaiiiai i?iecaiaeeoaey. Iaoaieci
inouanoaeaiey i?ioaeoeeiienoneie iieeoeee /a?ac eniieueciaaiea
einaaiiuo iaeiaia e iniaaiii IAeN /aoei i?ineaaeeaaaony i?e
enneaaeiaaiee eaoaai?ee «noieiinoue eiii?oa», eioi?ay a
cia/eoaeueiie ia?a neeaaeuaaaony ec noii iaeiaiauo ieaoaaeae.

Iaiaoiaeeii ioiaoeoue, /oi IAeN ai aiaoiayeiiiie/aneie
aeayoaeueiinoe i?enoonoaiaae ia anaaaea. N oeaeueth nicaeaiey
oieoeoee?iaaiiiai iaeiaiaiai ?aaeeia aeey eiii?oiuo e
ioa/anoaaiiuo oiaa?ia ?inneeneay iaeiaiaay nenoaia auea
?aoi?ie?iaaia Caeiiii io 22.12.92a. «I aianaiee eciaiaiee e
aeiiieiaiee a ioaeaeueiua caeiiu ?O i iaeiaao». Nooue
i?iaaaeaiiie iaeiaiaie ?aoi?iu naiaeeeanue e oiio, /oi IAeN
(aeoeecu), ?aiaa aceiaaoeeny oieueei n oiaa?ia, iaoiaeeaoeony ai
aioo?aiiai oi?aiaii iai?ioa, auee ?ani?ino?aiaiu e ia
aiaoiayeiiiie/aneea iia?aoeee. Oaeaea auei onoaiiaeaii, /oi
yenii?oiua iia?aoeee ia iiaeeaaeao iaeiaeaieth IAeN.

Yenii?o oiaa?ia, ?aaio, oneoa n oa??eoi?ee ?O.

A ianoiyuaa a?aiy a niioaaonoaee n Caeiiii «I IAeN» io iaeiaa
ia aeiaaaeaiioth noieiinoue inaiaiaeaeathony yenii?oe?oaiua ca
i?aaeaeu ainoaea?noa-o/anoieeia NIA oiaa?u eae nianoaaiiiai
i?iecaiaenoaa, oae e i?eia?aoaiiua, a oaeaea yenii?oe?oaiua
?aaiou e oneoae. Eniieueciaaiea eueaiou ii yenii?oo yaeyaony
iaeiei ec naiuo neiaeiuo aii?inia ii IAeN. Nouanoaotho
aeinoaoi/ii aeanoeea o?aaiaaiey ii ioianaieth oiaa?ia, ?aaio e
oneoa e yenii?oe?oaiui, a oaeaea ii aeieoiaioaeueiiio
iiaeoaa?aeaeaieth ?aaeueiiai yenii?oa. Niaeanii noaouea 97
Oaiiaeaiiiai eiaeaena, iiae yenii?oii iiieiaaony «oaiiaeaiiue
?aaeei, i?e eioi?ii oiaa?u auaicyony ca i?aaeaeu oaiiaeaiiie
oa??eoi?ee ?inneeneie Oaaea?aoeee aac iaycaoaeuenoaa ia eo aaica
ia yoo oa??eoi?eth». Iiiyoea oaiiaeaiiie oa??eoi?ee ?O oaeaea
cae?aieaii a aeaiiii caeiiiaeaoaeueiii aeoa. Niaeanii noaouea 3,
«oaiiaeaiioth oa??eoi?eth ?O ninoaaeytho nooiiooiay oa??eoi?ey ?O,
oa??eoi?eaeueiua e aioo?aiiea aiaeu e aicaeooiia i?ino?ainoai
iaae ieie… I?aaeaeu oaiiaeaiiie oa??eoi?ee ?O, a oaeaea
ia?eiao?u naiaiaeiuo oaiiaeaiiuo cii e naiaiaeiuo neeaaeia
yaeythony oaiiaeaiiie a?aieoeae ?O». Iaeiaei nouanoaotho
iniaaiiinoe i?eiaiaiey IAeN a ioiioaiee oiaa?ia (?aaio, oneoa)
i?e eo ia?aiauaiee ii oa??eoi?ee ainoaea?noa-o/anoieeia NIA. Iie,
a /anoiinoe, ?aaoee?othony aeiiieieoaeueiuie iaaeainoaea?noaaiiuie
niaeaoaieyie.

Eae auei neacaii ?aiaa, nouanoaoao aeiaieueii aeanoeee ii?yaeie
iiaeoaa?aeaeaiey yenii?oa. Yoi io?aaeaii a iineaaeieo eciaiaieyo
e aeiiieiaieyo ?4 e Eino?oeoeee AIN ?O «I ii?yaeea en/eneaiey
e oieaou iaeiaa ia aeiaaaeaiioth noieiinoue» ?39. Oaeanoi/aiea
o?aaiaaiee ii aeieoiaioaeueiiio iiaeoaa?aeaeaieth oaeoe/aneiai
yenii?oa oiaa?ia naycaii i?aaeaea anaai n iaiaoiaeeiinoueth
i?aaeioa?auaiey iiiai/eneaiiuo oaeoia oeeoeaiiai yenii?oa. Oaeei
ia?acii, aeaenoaothuee ii?yaeie iiaeoaa?aeaeaiey yenii?oa iniiaai
ia i?aaeinoaaeaiee aeieoiaioia ii neaaeothuei /aou?ai o?iaiyi:

Eiio?aeo eee caaa?aiiay eiiey.

Ieaoaaeiua aeieoiaiou eee auienee aaiea, naeaeaoaeuenoaothuea ia
iieaoa eiino?aiiui eiio?aaaioii yenii?oe?oaiuo oiaa?ia.

A?ociaua oaiiaeaiiua aeaeea?aoeee (aeey ?aciuo neooaoeee):

a) n ioiaoeaie ?aaeiiaeueiie e iia?aie/iie oaiiaeie ?O –
i?aaeinoaaeyaony ai anao iau/iuo neo/ayo;

a) n ioiaoeie oieueei ?aaeiiaeueiie oaiiaeie:

-anee auaic oiaa?ia inouanoaeyaony n eniieueciaaieai
o?oaii?iaiaeiiai o?ainii?oa eee ii eeieyi yeaeo?iia?aaea/;

-anee auaic oiaa?ia inouanoaeyaony /a?ac a?aieoeo ?O n
ainoaea?noaii-o/anoieeii Oaiiaeaiiiai nithca, ia eioi?ie
oaiiaeaiiue eiio?ieue ioiaiai;

a) n ioiaoeie ?aaeiiaeueiie oaiiaeie e niaoeeaeueiui ?aano?ii –
a iniauo neo/ayo, ii?aaeaeyaiuo AIN ?O e AOE ?O aeey
ioaeaeueiuo yenii?oa?ia.

Aeieoiaiou, iiaeoaa?aeaeathuea auaic oiaa?ia (eiiee). Yoi iiaoo
auoue o?ainii?oiua, oiaa?inii?iaiaeeoaeueiua, oaiiaeaiiua eee
ethaua eiua aeieoiaiou n ioiaoeaie:

-iia?aie/iuo oaiiaeaiiuo i?aaiia no?ai-o/anoieeia NIA;

-oaiiaeaiiuo i?aaiia no?ai, iaoiaeyueony ca i?aaeaeaie
ainoaea?noa-o/anoieeia NIA.

Aei iaaeaaiaai a?aiaie eiio?ieue ca inouanoaeaieai yenii?oiuo
iia?aoeee iniiauaaeny ia i?aaeinoaaeaiee a iaeiaiaue i?aai
aeieoiaioia, ia eioi?uo a ?inneeneeo oaiiaeaiiuo ioieoao
noaaeeanue niaoeeaeueiay ioiaoea. E?oiiua yenii?oa?u noiaee auno?i
ainiieueciaaoueny neooaoeeae e inouanoaeyee oeeoeaiue yenii?o,
nicaeaa oaiiaeaiiua ioieou ia oa??eoi?ee naieo i?aaei?eyoee.
Oaeei ia?acii, i?iaeoeoeey, aueaey ca ai?ioa caaiaea,
ieacuaaeanue oaea yeiau yenii?oe?iaaiiie e ia iiaeeaaeaea
iaeiaeaieth iaeiaii ia aeiaaaeaiioth noieiinoue. Iaeiaiauie
i?aaiaie auea i?aaei?eiyoa iiiuoea iieiaeeoue eiiaoe oe?ieiio
ianooaao oeeiiaiey io oieaou iaeiaa. Eciaiaiey e aeiiieiaiey io
22.12.96 a. ?3 e Eino?oeoeee ?39 i?aaeoniao?eaaee, /oi aeey
iainiiaaiey eueaiou ii iaeiaiiaeiaeaieth oiaa?ia, yenii?oe?oaiuo
ca i?aaeaeu ainoaea?noa-o/anoieeia NIA, a iaeiaiaua i?aaiu
aeieaeiu auoue i?aaenoaaeaiu oiaa?inii?iaiaeeoaeueiua aeieoiaiou,
iiaeoaa?aeaeathuea iinooieaiea oiaa?ia a no?aio iacia/aiey.
Iaeiaei iaeiaiieaoaeueueee auee ia niaeaniu n aeaiiie ii?iie e
ia?aoeeenue ca ?aoaieai a Aa?oiaiue noae, eioi?ue i?eciae
o?aaiaaiey Ainiaeianeoaeau iacaeiiiuie1 .

A ianoiyuaa a?aiy a niioaaonoaee n iieiaeaieyie Eino?oeoeee ?39
a ?aaeaeoeee iineaaeieo eciaiaiee e aeiiieiaiee ?4,
i?aaeoniao?eaaaony aiciiaeiinoue aeey iaeiaiieaoaeueueeia
i?aaenoaaeyoue ethaua aeieoiaiou, eioi?ua naeaeaoaeuenoaotho i
auaica i?iaeoeoeee. Yoi i?eaaei e iaeioi?iio oi?iuaieth nai?a
aeieoiaioia aeey i?aaenoaaeaiey a iaeiaiaua i?aaiu, oioy yoio
i?ioeann inoaaony aeinoaoi/ii o?oaeiaieei. Oaeaea auei onoaiiaeaii
i?aaeei, niaeanii eioi?iio anee a oa/aiea 180 aeiae n aeaou
auionea oiaa?a a niioaaonoaee n oaiiaeaiiui ?aaeeiii yenii?oa
oaiiaeaiiui i?aaiii, i?iecaiaeeaoei aai oaiiaeaiiia ioi?ieaiea,
iaeiaiieaoaeueueee ia i?aaeinoaayo a iaeiaiaua i?aaiu aeieoiaiou,
iiaeoaa?aeaeathuea oaeoe/aneee yenii?o oiaa?ia, oi iie oo?a/eaatho
i?aai ia eueaioo e aiciauaiea (ca/ao) iaeiaa aoaeao
i?iecaiaeeoueny a iauaonoaiiaeaiiii ii?yaeea. Niaeanii aeaiiiio
ii?yaeeo, i?e yenii?oa i?aaiecaoeeyie oiaa?ia, ?aaio e oneoa
noiiu IAeN, oaeoe/anee oiea/aiiua iinoaaueeai ca i?eia?aoaiiua
(ii?eoiaeiaaiiua) iaoa?eaeueiua ?ano?nu, auiieiaiiua ?aaiou e
ieacaiiua oneoae, can/eouaathony a n/ao i?aaenoiyueo ieaoaaeae
iaeiaia eee aiciauathony ca n/ao n?aaenoa oaaea?aeueiiai
athaeaeaoa ia iniiaaiee i?aaeinoaaeaiiuo a iaeiaiaua i?aaiu
aeieoiaioia.

Aaaeiui yaeyaony iiiaio iaeiaeaiey IAeN noii aaainiauo ieaoaaeae,
iieo/aiiuo ?inneeneeie i?aaiecaoeeyie io eiino?aiiuo e ?inneeneeo
eeoe a n/ao i?aaenoiyuaai yenii?oa oiaa?ia, ?aaio, oneoa. Yoi
o?aaiaaiea auei aaaaeaii Eciaiaieyie e aeiiieiaieyie ?3 io 22
aaaonoa 1996 a. a auoaoiiiyioooth Eino?oeoeeth AIN ?O ?39. A
aeaeueiaeoai oiea/aiiue IAeN iiaeeaaeeo ca/aoo oieueei a neo/aa
?aaeueiiai iiaeoaa?aeaeaiey yenii?oa.

Oaeei ia?acii, iie?aynue ia auoaeceiaeaiiia, iiaeii naeaeaoue
auaiae, /oi i?aaeinoaaeaiea eueaiou ii yenii?oo aiciiaeii oieueei
a neo/aa iieiiai e a?aiioiiai aeieoiaioaeueiiai ioi?ieaiey
aeaiiie iia?aoeee. Yoi ianoiyoaeuenoai niinianoaoao iiauoaieth
yooaeoeaiinoue iaeiaiaiai eiio?iey, iaeiaei ia iiaeao a iieiie
ia?a aini?aiyonoaiaaoue oeeiiaieth io iaeiaiiaeiaeaiey n iiiiuueth
oeeoeaiiai yenii?oa.

Eiii?o oiaa?ia, ?aaio, oneoa ia oa??eoi?eth ?O.

A niioaaonoaee n Caeiiii ?O “I IAeN”, a oaeaea Oaiiaeaiiui
eiaeaenii iaeiaii ia aeiaaaeaiioth noieiinoue iaeaaathony oiaa?u,
aaiceiua ia oa??eoi?eth ?O, ca eneeth/aieai iniauo neo/aaa,
i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii.

Noaaee iaeiaa, onoaiiaeaiiua aeey aaiceiuo oiaa?ia, niaiaaeatho
ni noaaeaie, i?eiaiyaiuie e oiaa?ai, ia?auathueieny ia oa??eoi?ee
?O. Iai?eia?, 10%-iay noaaea aeaenoaoao a ioiioaiee
i?iaeiaieuenoaaiiuo e aeaoneeo oiaa?ia ii niaoeeaeueiiio ia?a/ith.
Inoaeueiua oiaa?u, aeeth/ay iiaeaeoeeciua i?iaeiaieuenoaaiiua
oiaa?u iaeaaathony i?e aaica ia oa??eoi?eth ?O IAeN ii noaaea
20%. Oaeei ia?acii, a ioiioaiee eiii?oiuo oiaa?ia a iaoae no?aia
(eae e ai iiiaeo ?acaeouo no?aiao) aeaenoaoao iaoeeiiaeueiue
?aaeei ia?auaiey , o?aaieaathuee eo ii ia?aiao?ai iaeiaiiaeiaeaiey
n ioa/anoaaiiuie aiaeiaaie. Ia yoi, a /anoiinoe, i?eaioe?oao
noaouey III AAOO: “Oiaa?u, i?ienoiaeyuea n oa??eoi?ee eaeie-eeai
aeiaiaa?eaathuaeny noi?iiu e aaiceiua ia oa??eoi?eth ae?oaie
aeiaiaa?eaathuaeny noi?iiu, ia aeieaeiu iaeaaaoueny i?yii eee
einaaiii, aioo?aiieie iaeiaaie eee ae?oaeie aioo?aiieie nai?aie
ethaiai ?iaea i?aauoathueie, i?yii eee einaaiii, iaeiae e nai?u,
i?eiaiyaiua e aiaeiae/iui oiaa?ai ioa/anoaaiiiai i?ienoiaeaeaiey”.

Ieaoaeueueeii IAeN i?e aaica oiaa?ia yaeyaony aeaeea?aio,
aiinyuee yoio e ae?oaea oaiiaeaiiua ieaoaaee aei eee a iiiaio
i?eiyoey oaiiaeiae a?ociaie aeaeea?aoeee. A ioaeaeueiuo neo/ayo,
i?aaeoniio?aiiuo oaiiaeaiiui caeiiiaeaoaeuenoaii, iaeiaiieaoaeueueeii
iiaeao auoue e ae?oaia eeoei (aeaaeaeaoe oaiiaeaiiiai neeaaea,
oaiiaeaiiue ia?aaic/ee e o.ae.). Eiio?aeoiaea?aeaoaeue (oeacuaaaony
a a?aoa 9 a?ociaie oaiiaeaiiie aeaeea?aoeee: «Eeoei,
ioaaonoaaiiia ca oeiainiaia o?aaoee?iaaiea») iiaeao aunooiaoue
noauaeoii aeaiiiai iaeiaa e a neo/aa i?aaeinoaaeaiey ion?i/ee
ieaoaaeae, ia?an/aoa ieaoaaeae, iai?eia? a nayce n ei??aeoe?iaeie
oaiiaeaiiie noieiinoe, a oaeaea ai anao neo/ayo acuneaiey
iaeiaia a aannii?iii ii?yaeea.

Iauaeoii iaeiaeaiey IAeN i?e eiii?oa yaeythony oiaa?u, aaiceiua
ia oa??eoi?eth ?O a niioaaonoaee n oaiiaeaiiuie ?aaeeiaie.
Iniiaie aeey en/eneaiey iaeiaa yaeyaony oaiiaeaiiay noieiinoue
oiaa?ia, e eioi?ie aeiaaaeyaony noiia aaiciie oaiiaeaiiie
iioeeiu, a ii iiaeaeoeeciui oiaa?ai oaeaea e noiia aeoeecia.
Anee aea oiaa? inaiaiaeaeai io oieaou oaiiaeaiiuo iioeei eee
aeoeecia, oi a iaeiaiiaeaaaaioth aaco aeey ?an/aoa IAeN oneiaii
ia/eneaiiua noiiu oaiiaeaiiuo iioeei e aeoeecia ia aeeth/athony.
Oaeei ia?acii, i?e iaeiaeaiee IAeN iaeiaiaue ieeaae iiaeao auoue
?ann/eoai ii iaeiie ec neaaeothueo oi?ioe:

ii oiaa?ai, iaeaaaaiui aaiciuie oaiiaeaiiuie iioeeiaie e
aeoeecaie:

N = ( ON + EI + A ) * No,

aaea N – noiia iaeiaa ia aeiaaaeaiioth noieiinoue;

ON – oaiiaeaiiay noieiinoue aaiceiiai oiaa?a;

EI – eiii?oiay oaiiaeaiiay iioeeia;

A – noiia aeoeeca;

No – noaaea IAeN;

ii oiaa?ai, iiaeeaaeauei iaeiaeaieth eiii?oiuie oaiiaeaiiuie
iioeeiaie, ii ia iaeaaaaiui aeoeecaie:

N = ( ON + EI ) * No;

3) ii i?i/ei oiaa?ai (o.a. ii oiaa?ai, ia iaeaaaaiui ie
oaiiaeaiiuie iioeeiaie, ie aeoeecaie):

N = ON * No.

I?eia? ?an/aoa iaeiaa ia aeiaaaeaiioth noieiinoue: i?aaeiieiaeei,
/oi oaiiaeaiioth a?aieoeo ?O ia?anaeea ia?oey ec noa aaeeieoe
oiaa?a, oaiiaeaiiay noieiinoue iaeiie aaeeieoeu – 100 ?oa. Oiaa?
iiaeeaaeeo iaeiaeaieth ii noaaea 20%. ?anniio?ei o?e neo/ay:

1) Oiaa? iiaeeaaeeo iaeiaeaieth oaiiaeaiiuie iioeeiaie e
aeoeecaie. Noiia eiii?oiie oaiiaeaiiie iioeeiu (5%) ninoaaeyao
500 ?oa. Noiia aeoeeca (25%) – 3500 ?oa. Oaeei ia?acii, noiia
iaeiaa ia aeiaaaeaiioth noieiinoue, iiaeeaaeauay oieaoa, ninoaaeo:

( 10000 + 500 + 3500 ) * 20% = 2800 ?oa.

2) Oiaa? iiaeeaaeeo iaeiaeaieth oaiiaeaiiuie iioeeiaie, ii ia
iaeaaaaony aeoeecaie. A yoii neo/aa noiia IAeN, iiaeeaaeauay
oieaoa, ninoaaeo:

( 10000 + 500 ) * 20% = 2100 ?oa.

3) Oiaa? ia iiaeeaaeeo iaeiaeaieth ie oaiiaeaiiuie iioeeiaie, ie
aeoeecaie. I?e yoii noiia IAeN e oieaoa ninoaaeo:

10000 * 20% = 2000 ?oa.

Iaeia ia aeiaaaeaiioth noieiinoue i?e eiii?oa oiea/eaaaony a
?oaeyo, iaeiaei, ii aeaeaieth ieaoaeueueea e n niaeaney
oaiiaeaiiiai i?aaia ieaoaae iiaeao en/eneyoueny a eiino?aiiuo
aaethoao, eo?nu eioi?uo eioe?othony OeA ?O. Ia?an/ao eiino?aiiie
aaethou a ?oaee i?iecaiaeeony ii eo?no ia aeaiue i?eiyoey
oaiiaeaiiie aeaeea?aoeee oaiiaeaiiui i?aaiii, a a iaeioi?uo
i?aaeoniio?aiiuo caeiiiaeaoaeuenoaii neo/ayo – ia aeaiue oieaou.
Ieaoaeueueeai i?aaeinoaaeyaony i?aai oiea/eaaoue iaeia eae a
aaciaee/iii ii?yaeea, oae e iaee/iuie aeaiueaaie a eanno
iaeiaiaiai i?aaia a i?aaeaeao noii, onoaiiaeaiiuo
caeiiiaeaoaeuenoaii ?O.

Nouanoaotho eueaiou ii oieaoa IAeN i?e eiii?oa. A niioaaonoaee
n aeaenoaothuei iaeiaiaui caeiiiaeaoaeuenoaii iiaeeaaeao
inaiaiaeaeaieth io oieaou aeaiiiai iaeiaa neaaeothuea oiaa?u,
aaiceiua ia oa??eoi?eth ?inneeneie Oaaea?aoeee:

a) oiaa?u, i?aaeiacia/aiiua aeey ioeoeeaeueiiai e ee/iiai
iieueciaaiey eiino?aiiuo aeeieiiaoe/aneeo e i?e?aaiaiiuo e iei
i?aaenoaaeoaeuenoa;

a) ?inneeneay e eiino?aiiay aaethoa, aaieiiou (e?iia
eniieuecoaiuo a oeaeyo ioieciaoeee), oeaiiua aoiaae;

a) oiaa?u, aaiceiua a ea/anoaa aoiaieoa?iie iiiiue a
niioaaonoaee n ii?yaeeii, ii?aaeaeyaiii I?aaeoaeuenoaii ?O;

a) oiaa?u (ca eneeth/aieai iiaeaeoeeciuo), i?aaeiacia/aiiua aeey
aeeth/aiey a ninoaa iniiaiuo i?iecaiaenoaaiiuo oiiaeia, aaiceiua
eiino?aiiui eiaanoi?ii a ea/anoaa aeeaaea a onoaaiue eaieoae;

ae) oiaa?u, aaiceiua a ?aieao aacaiciacaeiie oaoie/aneie iiiiue,
ieacuaaaiie eiino?aiiuie ainoaea?noaaie a niioaaonoaee n
iaaei?aaeoaeuenoaaiiuie niaeaoaieyie i i?iaaaeaiee niaianoiuo
iao/iuo ?aaio;

a) iao/iua ia?eiaee/aneea ecaeaiey;

ae) i?iecaaaeaiey eneonnoaa, iaoa?eaeu, caeoiaaiua
ainoaea?noaaiiuie o/?aaeaeaieyie e i?aaiecaoeeyie eoeueoo?u,
eneonnoaa, eeiaiaoia?aoee e a?oeaiie neoaeau, i?eia?aoaiiua ca
n/ao n?aaenoa oaaea?aeueiiai athaeaeaoa eeai iieo/aiiua a aea?;

c) nu?uea, iaoa?eaeu e iai?oaeiaaiea, caeoiaaiua i?aaei?eyoeyie
ia?iaeiuo ooaeiaeanoaaiiuo i?iiuneia aeey nianoaaiiiai
i?iecaiaenoaa;

e) ana aeaeu ia/aoiuo ecaeaiee, iieo/aaiua ainoaea?noaaiiuie e
ioieoeeiaeueiuie aeaeeioaeaie e i?eia?aoaiiua ca n/ao athaeaeaoia
anao o?iaiae;

e) oiaa?u (ca eneeth/aieai iiaeaeoeeciuo), aaiceiua a n/ao
iiaaoaiey ainoaea?noaaiiuo e?aaeeoia NNN? e ?O;

e) iai?oaeiaaiea, i?eai?u e iaoa?eaeu, aaiceiua aeey ?aaeecaoeee
oeaeaauo nioeeaeueii-yeiiiie/aneeo i?ia?aii, inouanoaeyaiuo ca n/ao
caeiia, e?aaeeoia e aacaiciacaeiie oeiainiaie iiiiue eiino?aiiuo
ainoaea?noa, iaaeaeoia?iaeiuo i?aaiecaoeee, eiino?aiiuo
th?eaee/aneeo e oece/aneeo eeoe;

i) oaoie/aneea n?aaenoaa, aeeth/ay aaoiiioio?ainii?o, eioi?ua ia
iiaoo auoue eniieueciaaiu eia/a eae aeey i?ioeeaeoeee
eiaaeeaeiinoe e ?aaaeeeoaoeee eiaaeeaeia; eaea?noaaiiua n?aaenoaa,
ecaeaeey iaaeeoeeineiai iacia/aiey, i?ioacii-i?oiiaaee/aneea
ecaeaeey, iaaeeoeeineay oaoieea, a oaeaea nu?uea e eiiieaeoothuea
ecaeaeey aeey eo i?iecaiaenoaa ii ia?a/ith;

i) oeiiie-aieieii, i?ienoiaeyuee n oaiiaeaiiie oa??eoi?ee
ainoaea?noa, ia aoiaeyueo a NIA;

i) eiioeneiaaiiua, aanoicyeiua oeaiiinoe, a oaeaea oeaiiinoe,
ia?aoaaeoea ii i?aao ianeaaeiaaiey ainoaea?noao.

Iaiaoiaeeii ioiaoeoue, /oi oiaa?u, oeacaiiua a iiaeioieoao (a)
– (e) inaiaiaeaeathony io IAeN oieueei i?e oaiiaeaiiii
ioi?ieaiee. Iinea auionea aeaiiuo oiaa?ia a naiaiaeiia ia?auaiea
i?e iineaaeothuae ?aaeecaoeee iaeia ii iei aceiaaony a
iauaonoaiiaeaiiii ii?yaeea.

Iaeiaei neaaeoao caiaoeoue, /oi ia?aiia/aeueiay ?aaeaeoeey
Eino?oeoeee «I ii?yaeea i?eiaiaiey IAeN e aeoeecia a ioiioaiee
oiaa?ia, aaiceiuo ia oa??eoi?eth ?O e auaiceiuo n oa??eoi?ee
?O» io 30.01.93 a. ? 01-20/741 niaea?aeaea aieaa oe?ieee
ia?a/aiue iaeiaiauo inaiaiaeaeaiee. A 1995-1996 a.a. a
caeiiiaeaoaeuenoai ii IAeN auee aianaiu iii?aaee, ea?aeeiaeueii
iaiythuea iaeioi?ua iiaeoiaeu e aceiaieth IAeN. Yoi i?aaeaea
anaai iaiaoiaeeiinoue iaeiaeaiey IAeN ia oaiiaeia
i?iaeiaieuenoaaiiuo oiaa?ia e oiaa?ia aeaoneiai anni?oeiaioa
(e?iia iiaeaeoeeciuo) ii noaaea 10%. N 1 yiaa?y 1998 a. /enei
eueaio oaeaea cia/eoaeueii nie?aoeeinue: auee ioiaiaiu iaeiaiaua
inaiaiaeaeaiey i?e aaica neaaeothueo aeaeia oiaa?ia:

-oaoiieiae/aneia iai?oaeiaaiea, eiiieaeoothuea e caianiua /anoe e
iaio;

-o?ainii?o iauanoaaiiiai iieueciaaiey, eiiieaeoothuea e caianiua
/anoe e iaio;

-niaoeeaeueiua o?ainii?oiua n?aaenoaa aeey ioaeae iaaeeoeeineie
nei?ie iiiiue, iiaea?iie io?aiu, i?aaiia aioo?aiieo aeae (ca
eneeth/aieai caeoieaiiuo ca n/ao n?aaenoa athaeaeaoia anao
o?iaiae).

Oaeei ia?acii, iie?aynue ia auoaeceiaeaiiia, iiaeii naeaeaoue
auaiae i oii, /oi iaeia ia aeiaaaeaiioth noieiinoue ea?aao
ia?iiioth ?ieue a iaeiaeaiee aiaoiayeiiiie/aneie aeayoaeueiinoe.
Ia?yaeo n i?i/eie einaaiiuie iaeiaaie, aceiaaiuie i?e ia?ana/aiee
oaiiaeaiiie a?aieoeu ?inneeneie Oaaea?aoeee, IAeN yaeyaony
enoi/ieeii cia/eoaeueiuo iinooieaiee a Oaaea?aeueiue athaeaeao.

A ianoiyuaa a?aiy ioia/aaony oaiaeaioeey e oaeanoi/aieth
iaeiaeaiey eiii?oa iaeiaii ia aeiaaaeaiioth noieiinoue. Oe?iei
aaaeaony aeeneonney i aeaeueiaeoai nie?auaiee /enea iaeiaiauo
eueaio e oneeaiee eiio?iey ni noi?iiu oaiiaeaiiuo e iaeiaiauo
i?aaiia ca aeieoiaioaeueiui ioi?ieaieai iia?aoeee ii eiii?oo e
yenii?oo.

1 Ei/aoia N. ?inneeneiio IAeN – iyoue eao. //Eiiia?naiou – daily, ?16,
1977a.

1 Ei/aoia N. ?inneeneiio IAeN – iyoue eao. // Eiiia?naiou-daily, ?16,
1997a.

2 Ieoiaaa E.I. Iaeiae e iaeiaiiaeiaeaiea a ?innee. // I.: Oeiainu e
noaoenoeea, 1996a.

1 Ei/aoia N. ?inneeneiio IAeN – iyoue eao. // Eiiia?naiou-daily, ?16,
1997a.

1 A?ucaaeei e ae?. I?ioanneiiaeueiue eiiiaioa?ee e IAeN. // I.:
«Aiaeeoeea-I?ann», 1997a.

1 Aieuiaoe A. Yenii?oa?u i?acaeiotho iiaaaeo iaae Ainiaeianeoaeaie.
// Eiiia?naio-daily, ?9, 1997a.

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