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Анализ затрат предприятия на охрану окружающей среды в системе финансовой деятельности предприятия

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AAEI?ONNEEE AINOAeA?NOAAIIUE OIEAA?NEOAO EIOI?IAOEEE E ?AAeEIYEAEO?IIEEE

Eaoaae?a io?aiu o?oaea

?AOA?AO

Ia oaio:

«AIAEEC CAO?AO I?AAeI?EssOEss IA IO?AIO IE?OAEATHUAE N?AAeU A NENOAIA
OEIAINIAIE AeAssOAEUeIINOE I?AAeI?EssOEss»

IEINE, 2008

1. Oa?aeoa?enoeea ninoiyiey i?e?iaeiie n?aaeu Aaea?one

N o/aoii iinoiyiiiai ?inoa ai?iaeneiai ianaeaiey ana aieueooth
cia/eiinoue i?eia?aoaao i?iaeaia caa?yciaiey aoiinoa?iiai aicaeooa a
e?oiiuo ai?iaeao e i?iiuoeaiiuo oeaio?ao. Iiieoi?eia ninoiyiey
aoiinoa?iiai aicaeooa i?iaiaeeony a 14 ai?iaeao ?anioaeeee. Aeey ioeaiee
ea/anoaa aicaeooa i?eiaiythony onoaiiaeaiiua Ieicae?aaii i?aaeaeueii
aeiionoeiua eiioeaio?aoeee (IAeE) caa?yciythueo aauanoa e
iaaeaeoia?iaeiua noaiaea?ou, ?aeiiaiaeiaaiiua Anaie?iie i?aaiecaoeeae
cae?aaiio?aiaiey. Aeey eaaeaeiai ai?iaea ?ann/eouaaaony eiiieaeniue
eiaeaen caa?yciaiey aoiinoa?u (ECA), eioi?ue o/eouaaao eeannu iianiinoe,
noaiaea?ou ea/anoaa e n?aaeiea o?iaie caa?yciaiey aicaeooa.

Iniiaiuie enoi/ieeaie caa?yciaiey aoiinoa?iiai aicaeooa ia oa??eoi?ee
iaoae ?anioaeeee yaeythony aaoio?ainii?o, i?iiuoeaiiua i?aaei?eyoey e
iauaeou yia?aaoeee.

Iniiaiia eiee/anoai aua?inia a aoiinoa?o io noaoeeiia?iuo enoi/ieeia
i?eoiaeeony ia aeieth 6 ieienoa?noa (aaaeiinoa): eiioea?ia «Aaeyia?ai»,
eiioea?ia «Aaeiaooaoei», Ieienoa?noaa a?oeoaeoo?u e no?ieoaeuenoaa,
Ieienoa?noaa naeueneiai oicyenoaa e i?iaeiaieuenoaey e eiioea?ia
«Aaeeanaoii?ii».

?ani?aaeaeaiea aua?inia ia oa??eoi?ee Aaea?one ia?aaiiia?ii. Iaeaieueoaa
eiee/anoai caa?yciythueo aauanoa aua?ioaii a aoiinoa?o ia oa??eoi?ee
Ieineie iaeanoe.

Caa?yciaiea ii/a a ?anioaeeea i?ienoiaeeo a iniiaiii a ?acoeueoaoa
naeueneioicyenoaaiiiai e i?iiuoeaiiiai i?iecaiaenoaa, a oaeaea aiaeiie e
aao?iaie y?icee.

Niaea?aeaiea caa?yciythueo aauanoa a ii/aao ai?iaeia eciaiyaony a
oe?ieeo i?aaeaeao: io cia/aiee, aeeceeo e oiiiaui, a ?aeiiao iiaino?iae
aei eiioeaio?aoeee, a aeanyoee ?ac i?aauoathueo oiiiaua, a ciiao aeeyiey
i?iiuoeaiiuo i?aaei?eyoee e noa?iiaaeeouo ?aeiiao ai?iaeia. *aua anaai
auoa aeiionoeiiai ii/au ai?iaeia caa?yciaiu naeioeii, oeeieii, eaaeieai,
iaaeueth. O?iaaiue caa?yciaiey ii/a a ai?iaeao neiaeeeny iiae niaieoiiui
aeeyieai aua?inia i?iiuoeaiiuo i?aaei?eyoee, OYOe, aaoio?ainii?oa e
iaeiieaiey a ii/aao oaa?aeuo iooiaeia.

Eiee/anoai i?iiuoeaiiuo iooiaeia aanueia cia/eoaeueii. Eo iiiaieeaoo?a
ninoaaeyao ieiei 800 iaeiaiiaaiee. Iauai ia?aciaaiey oiene/iuo iooiaeia
1-4 eeannia iianiinoe ninoaaee a 2001 a. ia i?aaei?eyoeyo ?anioaeeee
ii?yaeea 1,5 iei. o. Iaooeeece?iaaiiua iianiua iooiaeu oaeaeyeenue ia
iieeaiiu i?iiuoeaiiuo e auoiauo iooiaeia eeai iaeaieeaaeenue ia
oa??eoi?ee i?aaei?eyoey.

Aaeaaiaeiia ia?aciaaiea oaa?aeuo auoiauo iooiaeia (OAI) ia oa??eoi?ee
Aaea?one ninoaaeyao ieiei 2,0 iei. o. Iniiaiay eo ianna oaeaeyaony ia
iieeaiiu OAI, ieiei 4% ia?a?aaaouaaaony ia Ieineii
ioni?iia?a?aaaouaathuai caaiaea AII «Yei?an». Anaai ia oa??eoi?ee
?anioaeeee ca?aaeno?e?iaaii 160 iieeaiiia OAI e 80 iaeiieoaeae
i?iiuoeaiiuo iooiaeia. Ia iieeaiiao OAI caoi?iiythony
i?iiuoeaiii-auoiaie ioni? io i?aaei?eyoee e i?aaiecaoeee, eiiioiaeueiua
iooiaeu, ia?aaeei – iooiaeu i?iecaiaenoaa.

A ?anioaeeea nouanoaoao naoue iai?a?uaiiai iiieoi?eiaa ninoiyiey
i?e?iaeiuo aiae. Iaaethaeaieai ioaa/aii aieueoeinoai i?iiuoeaiiuo
ai?iaeia ?anioaeeee. I?iau aiaeu ioae?athony 7.12 ?ac a aiae a
caaeneiinoe io eaoaai?ee aiaeiiai iauaeoa. Ea/anoai aiae ii?aaeaeyaony a
caaeneiinoe io eeanna caa?yciaiiinoe aiaeu.

Eae iieacaee iiiaieaoiea iaaethaeaiey, a ?anioaeeea anoanoaaiiue
aeae?ioeie/aneee oii i?e?iaeiuo aiae e ianoiyuaio a?aiaie i?aa?aoeeny a
i?e?iaeii-oaoiiaaiiue. Yoi icia/aao, /oi niaea?aeaiea a aiaeao
iae?ieiiiiiaioia, i?aaeaea anaai noeueoaoia, oei?eaeia, iao?ey, eaeey,
ianoieueei i?aauoaao oiiiaua eiioeaio?aoeee, /oi auoiaeeo ca ana
nouanoaothuea i?aaeaeu i?e?iaeiuo eieaaaiee.

Iaeaieaa ?ani?ino?aiaiiuie e iaaeaaii?eyoiuie aauanoaaie, caa?yciythueie
iiaa?oiinoiua aiaeiaiu Aaea?one, yaeythony ieo?eoiue, ieo?aoiue e
aiiiieeiue acio, eaaei ieeneyaiua i?aaie/aneea aauanoaa, iaooai?iaeoeou
e oeeie.

Iniiaiui enoi/ieeii iinooieaiey caa?yciythueo aauanoa a iiaa?oiinoiua
aiaeiaiu yaeythony noi/iua aiaeu. Anaai a aiaeiua iauaeou ?anioaeeee
iinooieei 1170 iei. i noi/iuo aiae, a o. /. caa?yciaiiuo – 26 iei. i.,
ii?iaoeaii/enouo – 269 e ii?iaoeaii-i/euaiiuo – 875 iei. i.

Ea/anoai iiaecaiiuo aiae ?anioaeeee, aieueoeinoaa aiaeiiiniuo ai?eciioia
e eiiieaenia niioaaonoaoao o?aaiaaieyi AINO. Iaeiaei, ia o/anoeao
?aciauaiey aiaeicaai?iuo neaaaeei a naeeoaaiie ciia ianaeaiiuo ioieoia e
ai?iaeia, a ?aeiia i/enoiuo nii?oaeaiee, naaeie, ioaaeia i?iiuoeaiiuo
i?aaei?eyoee auyaeaii caa?yciaiea iiaecaiiuo aiae. Oooaeoaiea eo
ea/anoaa au?aaeaaony a oaaee/aiee iauae ieia?aeecaoeee, niaea?aeaiey
niaaeeiaiee acioa, oei?eaeia, oyaeaeuo iaoaeeia.

Oooaeoaiea ea/anoaa i?e?iaeiuo aiae a ?anioaeeea naycaii, a ia?aoth
i/a?aaeue, ni na?inaie a ieo iai/euaiiuo eee iaaeii/euaiiuo
i?iiuoeaiii-oicyenoaaiiuo noi/iuo aiae, iinooieaieai eeaiaauo e oaeuo
aiae n o?aaiece?iaaiiuo oa??eoi?ee.

Iniiaiuie iooyie oeo/oaiey ea/anoaa e ainnoaiiaeaiey aiaeiuo ?ano?nia
?anioaeeee yaeyaony i?aaeioa?auaiea eee cia/eoaeueiia oiaiueoaiea
iinooieaiey a anoanoaaiiua aiaeiaiu noi/iuo aiae, niaa?oainoaiaaiea
nenoai e iaoiaeia eo i/enoee, oii?yaei/aiea caieaiieueciaaiey, nicaeaiea
aiaeiio?aiiuo cii, ai?ueaa n y?iceae e o.ae.

2. Yeiiiie/aneea iniiau i?e?iaeiiieueciaaiey

I?iecaiaenoai, ?acaeaaynue, eniieuecoao i?aeoe/anee ana aeaeu
nouanoaothueo i?e?iaeiuo ?ano?nia, e nai i?ioeann i?iecaiaenoaa a
eiia/iii n/aoa noaiiaeony i?ioeannii iai?a?uaiiai acaeiiaeaenoaey
iauanoaa e i?e?iaeu. Yoio i?ioeann aeieaeai e iiaeao auoue oii?yaei/ai
ca n/ao aaaaeaiey aeanoeiai yeiiiie/aneiai iaoaiecia
i?e?iaeiiieueciaaiey, eioi?ue aace?oaony ia neaaeothueo iniiaiuo ia?ao:

1) yeieiaecaoeey niciaiey eaaeaeiai /eaia iauanoaa, i?iiecaiiay
acaeiiiiieiaieai, oa?ieiinoueth e oa?iaieai, oaaaeaieai i?aa ae?oaiai,
aaaeeeainoueth e naiieiio?ieai;

2) nenoaia caeiiia, ?aaeaiaioe?othueo aeaenoaey nianoaaiieea ii
yeieiae/aneiio i?anneiao ia aeinoa?o;

3) ainoaea?noaaiiay e iaaeainoaea?noaaiiay nenoaia eiio?iey ca
aicaeaenoaeai ia ie?oaeathuoth n?aaeo;

4) yeiiiie/aneay iiaeaea?aeea yeieiae/anee /enouo eiino?oeoi?neeo e
oaoiieiae/aneeo ?aoaiee e yeiiiie/aneia aeaaeaiea (a oi?ia aeaiaaeiuo
oo?aoia, iaeiaia e ae?.) ia noauaeoia oicyenoaiaaiey, oooaeoathueo
ea/anoai ie?oaeathuae n?aaeu.

Ana i?e?iaeiiieueciaaoaee a niioaaonoaee n aeaenoaothuei
caeiiiaeaoaeuenoaii a ?anioaeeea aeieaeiu inouanoaeyoue iieaoo ca
i?e?iaeiua ?ano?nu, eioi?ua iie eniieueciaaee aeey oicyenoaaiiie
aeayoaeueiinoe, aiineoue yeieiae/aneee iaeia ca aicaeaenoaea ia
ie?oaeathuoth n?aaeo, aiciauaoue oua?a, iaianaiiue ainoaea?noao
ia?aoeeiiaeueiui i?e?iaeiiieueciaaieai. E?iia oiai, aeey noeioee?iaaiey
i?e?iaeiio?aiiie aeayoaeueiinoe iiaoo i?iecaiaeeoueny eueaioiia
e?aaeeoiaaiea i?e?iaeiio?aiiuo ia?ii?eyoee, nicaeaaaoueny yeieiae/aneea
i?ia?aiiu e oiiaeu, yeieiae/aneia no?aoiaaiea, a oaeaea i?eiaiyoueny
ae?oaea ?uii/iua iaoaieciu oi?aaeaiey i?e?iaeiiieueciaaieai.

N?aaee ieaoaaeae ca i?e?iaeiua ?ano?nu auaeaeytho ieaoo:

1) ca i?aai iieueciaaiey i?e?iaeiuie ?ano?naie;

2) ca aini?iecaiaenoai e io?aio i?e?iaeiuo ?ano?nia.

Ieaoa ca i?aai iieueciaaiey i?e?iaeiuie ?ano?naie i?aaeiacia/aia aeey
nianoaaiieea yoeo ?ano?nia, aoaeue oi ainoaea?noai eee /anoiue
aeaaeaeaoe. Iieaoa i?iecaiaeeony ii ii?iaoeaai, onoaiaaeeaaaiui Niaaoii
Ieieno?ia ?A e oa??eoi?eaeueiuie i?aaiaie oi?aaeaiey (ieaoa ca caieth,
aiaeo, caaioiaeo ae?aaaneiu, aeeei?anooueo yaiae, a?eaia, eaea?noaaiiuo
o?aa, aueia ?uau, aeiau/o ?oaeiuo e ia?oaeiuo eneiiaaiuo e o.ae.).

Yooaeoeaiui eino?oiaioii yeiiiie/aneiai oi?aaeaiey i?e?iaeiiieueciaaieai
yaeythony yeieiae/aneea («caeaiua») iaeiae, eioi?ua i?ecaaiu ?aoaoue ii
e?aeiae ia?a aeaa caaea/e:

1) naeaeaoue noieiinoue i?iaeoeoeee aieaa niioaaonoaothuae noieiinoe
cao?a/aiiuo i?e?iaeiuo ?ano?nia e oua?ao, iaiineiiio i?e yoii
ie?oaeathuae n?aaea;

2) niinianoaiaaoue eiiiainaoeee yeieiae/aneiai oua?aa, i?e/eiaiiiai
noauaeoii oicyenoaiaaiey a i?ioeanna oicyenoaaiiie aeayoaeueiinoe,
ainoaea?noao e iauanoao, o.a. a aeaiiii neo/aa iai?yioth ?aaeecoaony
i?eioeei «caa?ycieoaeue ieaoeo».

Yeieiae/aneea iaeiae aiinyony i?aaei?eyoeyie e i?aaiecaoeeyie anao oi?i
nianoaaiiinoe ca aua?inu a?aaeiuo aauanoa a aoiinoa?o, na?inu noi/iuo
aiae a anoanoaaiiua aiaeiaiu, ?aciauaiea iooiaeia i?iecaiaenoaa eae a
onoaiiaeaiiuo ianoao, oae e ia nianoaaiiie oa??eoi?ee.

Noauaeoai oicyenoaaiiie aeayoaeueiinoe iiaoo i?aaeinoaaeyoueny iaeiaiaua
eueaiou a oii neo/aa, anee iie i?iecaiaeyo i?e?iaeiio?aiiia
iai?oaeiaaiea, iaoa?eaeu, ieacuaatho oneoae a iaeanoe ?aoaiey
yeieiae/aneeo i?iaeai i?aaei?eyoee. N ae?oaie noi?iiu, i?e
iaeiaiiaeiaeaiee i?aaei?eyoee, i?iecaiaeyueo yeieiae/anee iianioth
i?iaeoeoeeth, iciii?ac?ooathuea aauanoaa, ianoeoeeaeu, yia?aiaieoth
oaoieeo e o.i., iiaoo i?eiaiyoue iiauoaiiua noaaee yeieiae/aneeo
iaeiaia.

I?e ia?aoiaea e ?uii/iie yeiiiieea iiyaeythony ae?oaea oi?iu
yeiiiie/aneiai ?aaoee?iaaiey i?e?iaeiiieueciaaiey:

1) i?iaeaaea i?aa ia caa?yciaiea;

2) nenoaia «caeia-aica?ao»;

3) yeieiae/aneia no?aoiaaiea;

4) ?uiee i?e?iaeiuo ?ano?nia, i?aa ia caa?yciaiea, eeieoia aua?inia e
na?inia e ae?.[8]

3. Aiaeec cao?ao ia io?aio ie?oaeathuae n?aaeu IAI «ICII»

A ?acoeueoaoa i?iecaiaenoaaiiie aeayoaeueiinoe ia IAI «ICII» ia?acothony
i?iiuoeaiiua iooiaeu 4-o eeannia iianiinoe e iaiianiua iooiaeu. Anaai ia
i?aaei?eyoee ca 2007 aiae ia?aciaaeinue 42011,05 oiii iooiaeia, ec ieo
eiathueo eeann iianiinoe – 6574,4 oiii (ni. oaaeeoeo 1).

Iniiaiuie i?iiuoeaiiuie iooiaeaie ia i?aaei?eyoee yaeythony iooiaeu
eeoaeiuo oeaoia – iooiaeu oi?iiai/iuo e noa?aeiaauo nianae, oeae
aaa?aii/iue, oeai i/enoee aaa?aii/iuo aacia, i?iiuoeaiii-auoiaie ioni? e
ae?. iooiaeu.

Oaaeeoea 1

Ieaoa ca aua?inu, na?inu, ?aciauaiea iooiaeia caa?yciythueo aauanoa a
ie?oaeathuoth n?aaeo, iei. ?oa.

Ooaa?aeaeaiiua eeieou ia aauanoaiIeaoaIi?iaoeauIeaoaaee20052007Aua?inia
a aoiinoa?o11091,72513,5Na?inia a aiaeiaiu
(eaiaeecaoeey)-1137,2?aciauaiea iooiaeia4903315,7Anaai ca
aiae15994,73966,4

Enoiaey ec aeaiiuo oaaeeoeu iiaeii naeaeaoue auaiae, /oi ii n?aaiaieth n
2005 aiaeii a 2007 aiaeo cia/eoaeueii nie?aoeeenue aua?inu a aoiinoa?o e
?aciauaiea iooiaeia ia iieeaiiao, iaeiaei iiyaeeinue iaeioi?ia
eiee/anoai na?inia a aiaeiaiu, /aai ia auei a 2005. Iaeiaei, aua?inu ca
2007 aiae nie?aoeeenue a 5 ?ac.

4. ?an/ao yeieiae/aneiai iaeiaa e iooe aai nieaeaiey

?an/ao ieaou ii iaeiao i?iecaiaeeeny ia iniiaaiee aeaiiuo i?eeiaeaiey
8a, Iinoaiiaeaiey NI ?A io 25.01.99 a. ?113 «I noaaeao iaeiaa ca aua?inu
(na?inu) caa?yciythueo aauanoa a ie?oaeathuoth n?aaeo», ienueia
Ainoaea?noaaiiiai iaeiaiaiai eiieoaoa ?A 02/12 io 28.01.98 a. «Ia
en/eneaiee yeieiae/aneiai iaeiaa ii ia?aaeaeaeiui enoi/ieeai»,
a?aiaiiiai eeanneoeeaoi?a oiene/iuo i?iiuoeaiiuo iooiaeia,
ooaa?aeaeaiiiai Ieicae?aaii NNN? e AE ii iaoea e oaoieea 13.05.87.

A caaeneiinoe i eeanna iianiinoe aua?anuaaaiiai a ie?oaeathuoth n?aaeo
aauanoaa onoaiaaeeaaaony e noaaea iaeiaa ca aua?inu. Nai yeieiae/aneee
iaeia
(picscalex135010009000003c900000002001c000000000005000000090200000000050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) ?ann/eouaaaony ii oi?ioea 1:
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;
(1)

aaea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- iauai
aua?ina aauanoaa, o/aiae;
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 – noaaea iaeiaa ca aua?inu, ?oa./o.

?an/aou ii iaeiao ca aua?inu a aoiinoa?o io noaoeeiia?iuo e
ia?aaeaeaeiuo enoi/ieeia i?eaaaeaiu a oaaeeoea 2.

Ca 2005 aiae «ICII» auei ?ac?aoaii auaacoe ia iieeaiiu oaa?aeuo iooiaeia
aac eeanna iianiinoe – 10073,6 o, 4-ai eeanna iianiinoe – 573,8 o. Ieaoa
ca oaa?aeua iooiaeu ninoaaeea 315667,8 oun. ?oa.

A ca 2007 aiae auei ?ac?aoaii auaacoe ia iieeaiiu oaa?aeuo iooiaeia aac
eeanna iianiinoe 19917 o, 4 eeanna iianiinoe – 621 o, 3-ai eeanna
iianiinoe – 68 o. Ieaoa ninoaaeea 4903 iei. ?oa.

Oaaeeoea 2

Ieaou ca aua?inu a?aaeiuo aauanoa io noaoeeiia?iuo enoi/ieeia

Iaeiaiiaaiea aauanoaa Eeann iian-iinoeAua?in aauanoaa, o/aiaeNoaaea
iaeiaa ca aua?inu, o. ?oa./oNoiia iaeiaa ca aua?inu, o. ?oa.12345Acioa
aeeieneae2165.163097401608688Aiieae40.0361160058Aiaeae?eae
na?ienoue3151.11003220486574Aethieiey ieneae40.0244160039Aiaei?iae
oei?enoue20.414097404032AEaeaca ieneae20.136197401326Eeneioa
na?iay30.000497404Eneeie2198.12443220637961Iacooiay
ciea30.02539740247Ia?aaiaoe e aai niaaeeiaiey20.01599740155Ianei
ieia?aeueiia-0.753980606076Iaaee ieneae20.01579740153Ie?ani/iue
ay?icieue30.0162322052Iueue ae?aaaniay-1.042180608400Iueue
iai?aaie/aneay3534,102832201719811Nie?o
I-aooeeiaue30.09103220293Naeiaoe10.0008325360262Oieoie340.95993220131891
Oaeaaiaei?iaeu i?aaeaeueiua4271.27811600434045Oaea?iaea
ieneae43692.069416005907311Oaiie24.6875974045656Oi?iaeueaeaaeae24.284197
4041727Aaicie25,7938806055754Anaai5070.513211091699

Ieaoa ca aua?inu a?aaeiuo aauanoa io ia?aaeaeaeiuo enoi/ieeia i?eaaaeaia
a oaaeeoea 3.

Oaaeeoea 3

Ieaoa ca aua?inu a?aaeiuo aauanoa io ia?aaeaeaeiuo enoi/ieeia

Iaeiaiiaaiea oiieeaaOaeoe/anee niaeaeaii oiieeaaNoaaea iaeiaa, oun.
?oa./oNoiia iaeiaa oun. ?oa.Iiieaeathuee eiyooeoeeaioNoiia iaeiaa e
oieaoa oun. ?oa.Aaicei95.111821124070.8089926Aeec.
oiieeai154.57421146080.8091686Eoiai181612

Eoiai noiia yeieiae/aneiai iaeiaa ca 2007 aiae ninoaaeea 4914 iei. ?oa.

Aeey oiai, /oiau nie?aoeoue iauaiu aua?inia e na?inia, ?aciauaiey
iooiaeia caa?yciythueo aauanoa a ie?oaeathuoth n?aaeo i?aaei?eyoea
i?iaiaeeo neaaeothuea ia?ii?eyoey (oaaeeoea 4):

Oaeei ia?acii, iiaeii caiaoeoue, /oi noiia yeieiae/aneiai iaeiaa ana aua
inoaaony aeiaieueii cia/eiie. I?aaei?eyoea aeieaeii no?aieony e aa
cia/eoaeueiiio oiaiueoaieth. Aeey aa nieaeaiey e ?ac?aaioaiu
i?e?iaeiio?aiiua ia?ii?eyoey, aiaae?aiea eioi?uo i?aaeoniao?eaaao
cia/eoaeueiia nie?auaiea noii yeieiae/aneiai iaeiaa.

Oaaeeoea 4

Ieai i?e?iaeiio?aiiuo ia?ii?eyoee ia 2008 aiae IAI «ICII»

Iaeiaiiaaiea ia?ii?eyoeyN?ie auiieiaieyNoieiinoue oun. ?oa.Yooaeo io
auiieiaieyAiaae?aiea eiiieaena ia?ii?eyoee ii ?ac?aaioea i?iaeoa,
ecaioiaeaieth e iiioa-aeo nenoaiu aaciiuea-i/enoee n o?oaie «Aaioo?e» a
i/enoiii ioae. EOe?.20089790Iueue ia-i?aaie/aneay

-3,61 o/aEeeaeaeaoeey iaeiie eo aaa?aiie EOe? a nayce ni nieaeaieai
iauaiia /oaoiiiai eeouey20086470NI – 379,9 a, oae. N12-N19 – 78,7 o / a
iueue iai?a. -92,7 oi.

NOx – 9,8 oi.Caaa?oaiea no?ieoaeuenoaa e aaiae a yenieoaoaoeeth o/anoea
ii ecai-oiaeaieth o?iooa?iie ieeoee ec iooiaeia oi?iiai/iuo
nianae.200814600Iooiaeu ON – 600 o/aAiaae?aiea oaoiieiaee ecaioiaeaiey
noa?aeiae ?aaeeaoi?ia ii iaoiaeo «Oa?iioie»20083.1 ie?ae.NI – 41.0

oae. N12-N19 – 36.7 oi

NO – 8.3

eneeie

– 12.6 oiIaania/eoue eiio?ieue ca niaea?aeaieai NI (ieene oaea?iaea) e
aeuiiinoe io?aa. aacia aaoiiiaeeae2008920-

EEOA?AOO?A

1. *aeiieia A.A., THuaiei E.O., O?eaeeyiae I.A. Yeieiae/aneea i?iaeaiu
i?e?iaeiiieueciaaiey Aaea?one. – Ii.: 2001 – 157 n.

2. Yeieiae/aneee ianii?o IAI «ICII». – Ii., 2001 – 181 n.

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