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Анализ финансового состояния субъекта хозяйствования

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?ACAeAE III. Aeeaeaeoeea.

3.1. Anooieaiea.

Eaaeaeue /aeiaae a naiae aeecie aeinoeaaao ii?aaeaeaiioth /a?oo,
iacuaaaioth “niaa?oaiiieaoeai”, eiaaea aai aoeaaeueii “aua?anuaaao” ec
iiae ?iaeeoaeueneie iiaee a ao?eyuee iioie iauanoaaiiuo acaeiiioiioaiee.
Ianiio?y ia oi, /oi aeaiiay a?aiaiiay a?aieoea onoaiiaeaia
caeiiiaeaoaeueii, n iaeieie yoi i?ienoiaeeo ?aiueoa, a n ae?oaeie
iicaea, ?acei eee ieaaii. A aaaeue iiaeii neacaoue, /oi a iauanoaa (oai
aieaa a iaoai) aeaenoaotho oa aea caeiiu auaeeaaiey, eae e a i?e?iaea,
ii a aieaa eciu?aiiii aeaea. A caaeneiinoe io oa?aeoa?a e oaiia?aiaioa
/aeiaaea iaeie iiae/eiythony yoiio iioieo, a ae?oaea i?ioeainoiyo n
oeaeueth aeinoeaiooue naieo aeaeaiee e eioa?ania.

Neiaeeaoayny nioeeaeueii-yeiiiie/aneay neooaoeey a Oe?aeia iieacuaaao,
ianeieueei aeoaiei iiaeao oianoue o?iaaiue iauanoaaiiiai ?acaeoey. Ia
aucuaaao oaeaea niiiaiee e oi, /oi yoi iaaeaiea iiaeao i?iaeieaeaoueny
neieue oaiaeii aeieai. Ia?aii?e/eiie oaeie neooaoeee yaeyaony i?aaeaea
anaai caoyaeiie e i?ia?anne?othuee yeiiiie/aneee e?ecen a ainoaea?noaa,
eiathuee naie ioia/aoie a nioeeaeueiie aeecie e iiaaaeaiee a?aaeaeai.

Ii/aio aea ainoaea?noai, iaeaaeathuaa oaeeie ia?iiiuie iioaioeeaeueiuie
i?e?iaeiuie, o?oaeiauie e eioaeeaeooaeueiuie ?ano?naie ia niiaei aueoe
ia o?iaaiue yeiiiie/anee ?acaeouo no?ai? Ioaao i?eoiaeeo ec i?ioeiai.
Iieeoeea e yeiiiieea Niaaoneiai Nithca ainieoaee ethaeae,
i?aaeii/eoathueo aneaioth “ieuoue ii oa/aieth” a iioiea eaeae, ieaiia,
oeacia e aee?aeoea. Aei neo ii? iiiaea ethaee ia iiieiatho nouiinoe
yeiiiie/aneeo i?ioeannia eae yeiiiieee nouanoaiaaaoaai iaeiaaea NNN?,
oae e nia?aiaiiie ?uii/iie yeiiiieee. Iaecaanoii oaeaea iiiaei eaeeie
nu?ueaauie iioa?yie ia?iiiie no?aia aeaaaeinue iaania/aiea “oi?ioae”
aeecie ethaeyi.

A aaaeue ana oie?aaony a ainieoaiea e ia?aciaaiea a?aaeaeai. Aac
yeaiaioa?iiai ciaiey iniia yeiiiieee iaaiciiaeii aeinoe/ue o?iaiy
?acaeouo no?ai. Aio ii/aio ciaiey, eioi?uie aeaaeatho iieiaeua
niaoeeaeenou, nae/an iaiaoiaeeiu ainoaea?noao aaeaieia.

Oaia aeeaeaeoe/aneie ?aaiou – “Aiaeec ?aioaaaeueiinoe i?aaei?eyoey” –
yaeyaony iaeiie ec noi?ii iiieiaiey nouiinoe ooieoeeiie?iaaiey
i?aaei?eyoey a oneiaeyo ?uii/iie yeiiiieee, oae iaiaoiaeeiiai
nia?aiaiiiio iauanoao. Ciay ii?yaeie ?an/aoa ioiineoaeueiuo iieacaoaeae
aeayoaeueiinoe e iaoiaeeeo aiaeeca oeiainiaiai ninoiyiey iieiaeua
niaoeeaeenou niiaoo aac o?oaea i?eaioe?iaaoueny a
oeiainiai-oicyenoaaiiie aeecie ethaiai i?aaei?eyoey. Aaaeue eiaiii
iaaeinoaoie oaeeo ciaiee e iaioaeeoao i?ioeiai iaoatho naaiaeiy
yeiiiie/aneiio ?acaeoeth eae ia ainoaea?noaaiiii o?iaia, oae e ia o?iaia
ioaeaeueiuo oicyenoaothueo noauaeoia.

Oeaeueth iaienaiey aeaiiiai ?acaeaea yaeyaony i?aaenoaaeoue
yeiiiie/aneoth oaio «Aiaeec ?aioaaaeueiinoe i?aaei?eyoey», eae o/aaioth,
?ac?aaioaoue aeeaeaeoe/aneea iaoa?eaeu e caiyoeth. Caaea/aie
enneaaeiaaiey yaeythony aiaeec ineoieiai-iaaeaaiae/aneie eeoa?aoo?u,
ninoaaeaiea nioeeaeueii-ineoieiae/aneie oa?aeoa?enoeee a?oiiu iao/aiey,
?ac?aaioea iiaeaee onaiaiey aacu ciaiee, auai? e iainiiaaiea iaoiaeia e
oi?i i?iaaaeaiey caiyoee, iiaeaioiaea aeeaeaeoe/aneeo iaoa?eaeia aeey
i?aiiaeaaaiey.

3.2. Oeaee iao/aiey.

Oaia aeaiiie auioneiie ?aaiou – «Aiaeec oeiainiaiai ninoiyiey noauaeoa
oicyenoaiaaiey» – aeinoaoi/ii iauaiia ii eiee/anoao iaoa?eaea e
aeeth/aao a naay ianeieueei ae?oaeo oai, eioi?ua eco/aaony e oiio aea
?aciuie aeenoeeieeiaie n ?acee/iie noaiaiueth oaeoaeaiiinoe. Iiyoiio, a
ea/anoaa i?aeoe/aneiai i?eia?a iiith auea acyoa iaeia ec /anoae aeaiiie
oaiu, eioi?ay i?e i?aiiaeaaaiee aoaeao cao/aoue eae «Aiaeec
?aioaaaeueiinoe i?aaei?eyoey». Naia aea oaia eco/aaony a aunoai
iieeoaoie/aneii o/eeeua, a eioi?ii y i?ioiaeee iaaeaaiae/aneoth
i?aeoeeo, eae iaeei ec ?acaeaeia o/aaiie aeenoeeieeiu «Yeiiiieea
i?aaei?eyoey».

Ia?aui oaaii i?e ?ac?aaioea oaiu yaeyaony oi?ie?iaaiea oeaeae iao/aiey.
I?e oi?ie?iaaiee oeaeae iao/aiey iaiaoiaeeii iiiieoue i oii, /oi iie
eiatho aeaienoaaiiue oa?aeoa?. N iaeiie noi?iiu iie i?aaenoaaeaiu
oeaeyie iao/aiey, a n ae?oaie oeaeyie ainieoaiey, oae eae a i?ioeanna
ia?aciaaiey iao/aiea e ainieoaiea aeiiieiytho ae?oa ae?oaa.

Oeaee iao/aiey iaoneaaeeaathony oaeei iauaiiui iiiyoeai, eae onaiaiea
iauanoaaiii-enoi?e/aneiai iiuoa /aeiaa/anoaa, eioi?ia eieaaeaony
iaiin?aaenoaaiii io i?aaeiaoa eco/aiey. A oeaee ainieoaiey i?ecaaiu
oi?ie?iaaoue ananoi?iiia e aa?iiie/anee ?acaeooth ee/iinoue, eee
ae?oaeie neiaaie, aa /a?ou. Ciaiea i?eiineo iiuo e iaiin?aaenoaaiii
aeeyao ia ?acaeoea ee/iinoe /aeiaaea, ia oi?ie?iaaiea aa iai?aaeaiiinoe.
Iiyoiio, ia?aae oai, eae ia/eiaoue /eoaoue oaio, iaiaoiaeeii
ii?aaeaeeoue, eae iia aoaeao aeeyoue ia no?aieaiey, aeaeaiey, eioa?anu e
iniaaiii ia ie?iaicc?aiea iao/aaiuo.

A ea/anoaa o/aaiuo iiith auee iinoaaeaiu neaaeothuea oeaee:

– niiauaiea o/aueiny iiauo ciaiee e oaeoia;

– a oiaea caiyoee onaieoue oaeea aii?inu eae nouiinoue ioiineoaeueiuo
iieacaoaeae aeayoaeueiinoe i?aaei?eyoey, iiiyoea ?aioaaaeueiinoe, aeaeu
e niiniau ?an/aoa ?aioaaaeueiinoe, oi?ioee?iaea auaiaeia ia iniiaa
?ann/eoaiiuo iieacaoaeae ?aioaaaeueiinoe;

– iaeaaeaiea oiaieyie e iaaueaie ?an/aoa iieacaoaeae ?aioaaaeueiinoe;

– ?acaeoea iaeeiiiinoae e niiniaiinoae iao/aaiuo a noa?a oeiainiaiai
aiaeeca aeayoaeueiinoe i?aaei?eyoee;

– i?iaoaeeoue e cae?aieoue eioa?an o/aueony e i?aiiaeaaaaiie oaia;

– i?iaa?eoue o?iaaiue onaiaiey ciaiee ia caiyoeyo;

– onoaiiaeaiea naycae iaaeaeo iiiyoeyie e iaoa?eaeaie oaiu n ae?oaeie
oaiaie aeenoeeieeiu;

– oi?ioee?iaea caaea/, eioi?ua iiaeii oniaoii ?aoeoue ia i?aeoeea ia
iniiaa iieo/aiiuo ciaiee ii aeaiiie oaia.

Ainieoaoaeueiua oeaee:

– ?acaeoea ia?aciiai iuoeaiey;

– oi?ie?iaaiea o iao/aaiuo niiniaiinoe naiaiaeiiai eiioaeoa n ethaeueie;

– ainieoaiea ee/iinoiuo ea/anoa o/aueony, iaania/eaathueo ?acaeoea
iaiyoe, aiia?aaeaiey, aeaeiaeoinoe e ?aaioiniiniaiinoe;

– ?acaeoea aeoeaiinoe, oeaeaono?aieaiiinoe, eieoeeaoeaiinoe.

Iinea onaiaiey iaeiie ec /anoae oaiu aeaiiie auioneiie ?aaiou – «Aiaeec
?aioaaaeueiinoe i?aaei?eyoey» iao/aaiua aeieaeiu:

– oiaoue aeaoue ii?aaeaeaiea oaeei iiiyoeyi: ioiineoaeueiua iieacaoaee
aeayoaeueiinoe i?aaei?eyoey, ?aioaaaeueiinoue i?aaei?eyoey, aeaeu
?aioaaaeueiinoe;

– oiaoue eniieueciaaoue aeieoiaiou oeiainiaie io/aoiinoe i?e ?an/aoa
iieacaoaeae ?aioaaaeueiinoe;

– oiaoue iainiiauaaoue auaiaeu e aeaaaoue ?aeiiaiaeaoeee ia iniiaa
?acoeueoaoia aiaeeca ?aioaaaeueiinoe i?aaei?eyoey.

3.3. Ineoieiai-iaaeaaiae/aneay oa?aeoa?enoeea a?oiiu.

Iniiaiie oeaeueth i?aiiaeaaaiey a aunoai iieeoaoie/aneii o/eeeua
yaeyaony iiaeaioiaea niaoeeaeenoia ?acee/iuo oaoie/aneeo
niaoeeaeueiinoae. Ii ia?aae oai, eae auae?aoue oi?iu i?aaiecaoeee,
iaoiaeu i?aiiaeaaaiey, no?ieoue iiaeaeue onaiaiey aacu ciaiee
iaiaoiaeeii aeaoue ineoieiai-iaaeaaiae/aneoth oa?aeoa?enoeeo.

Iaiaoiaeeii ioiaoeoue, /oi ia?aie/aiiinoue a?aiaie i?ioiaeaeaiey
iaaeaaiae/aneie i?aeoeee, a nouiinoe, ia iicaieyao aeaoue aaniethoii
/aoeoth ioeaieo a?oiiu. Aaaeue iaeiie e oie aea a?oiia ano?a/athony
iao/aaiua n ?acee/iui eioaeeaeooaeueiui e nioeeaeueii-ineoieiae/aneei
o?iaiai ?acaeoey. E oiio aea ioaeii iiiieoue, /oi iauaeoeaioth
ineoieiai-iaaeaaiae/aneoth oa?aeoa?enoeeo a?oiiu iao/aaiuo iiaeao aeaoue
oieueei iiuoiue i?aiiaeaaaoaeue, ?aaioathuee n aeaiiie a?oiiie ia iaiaa
iieoaiaea.

Ai a?aiy i?ioiaeaeaiey iaaeaaiae/aneie i?aeoeee aeey iieo/aiey
eioi?iaoeee aeey iaienaiey oa?aeoa?enoeee y eniieueciaae ca?aiaa
ninoaaeaiioth aieaoo, ?acoeueoaou ii?ina ii eioi?ie iiaee au aeaoue
iaiauaiioth oa?aeoa?enoeeo, i?enouoth eiaiii aeaiiie a?oiia iao/aaiuo.

A i?aaeeaaaaiie aieaoa iao/aaiui i?aaeeaaaeinue caiieieoue neaaeothuea
aii?inu:

1). Aao aic?ano;

2). Aaoa ianoi i?iaeeaaiey (Neioa?iiieue, naeueneay ianoiinoue E?uia,
ai?iae E?uia, ae?oaea iaeanoe Oe?aeiu);

3). ?aaioaee ee au aei iinooieaiey a aoc?

4). ?aaioaaoa ee au a ianoiyuaa a?aiy?

5). Eiaaoa ee au eaeoth-eeai niaoeeaeueiinoue?

6). Anoue ee o aan naiuey?

7). Iaciaeoa oaieeee /eaiia a?oiiu, n eioi?uie au iaoiaeeoanue a
iaeaieaa oaniuo acaeiiioiioaieyo, ii oauaaieth noaiaie acaeiiaeaenoaey;

8). Ia aaca /aai o aan neiaeeeenue oaniua acaeiiioiioaiey n yoeie
ethaeueie?

9). Iaciaeoa iniiaiua oeaee aaoaai iao/aiey a aoca?

Aeaiiua aieao e nianoaaiiua iaaethaeaiey ai a?aiy i?iaaaeaiey o/aaiuo
caiyoee auee eniieueciaaiu iiith aeey ninoaaeaiey
ineoieiai-iaaeaaiae/aneie oa?aeoa?enoeee.

Aia/aea neaaeoao ii?aaeaeeoue oa eiaeeaeaeoaeueiua iniaaiiinoe, eioi?ua
i?enoue aic?anoiie a?oiia, e eioi?ie ioiinyony iao/aaiua. Aic?ano
iao/aaiuo eieaaeaony io 17 aei 20 eao. Eiaiii yoio ia?eiae iacuaaaony
iiciaaaoaeueiie thiinoueth eee ia/aeii c?aeinoe. ?acaeoea ee/iinoe ia
yoii yoaia oanii naycaii n nioeeaeueiui noaoonii iao/aaiuo, n eo
iieiaeaieai a eieeaeoeaa a?oiiu, o/aaiiai caaaaeaiey e iauanoaa.
I?iaeieaeatho niaa?oainoaiaaoueny eioaeeaeooaeueiay noa?a, ?anoe?ythony
oinoaaiiua aiciiaeiinoe, iiciaaaoaeueiua aiciiaeiinoe noaiiayony aieaa
aeoaieeie e onoie/eauie. I?e yoii, iauee eioa?an e iao/aieth ni/aoaaony
n ecae?aoaeueiui ioiioaieai e ?acee/iui o/aaiui i?aaeiaoai. ?ieue
iaaeaaiaa ia yoii yoaia ia?iiia. O o/aueony iaaethaeaaony aieueoie
i?ia?ann a oinoaaiiie ?aaioiniiniaiinoe, /oi a /anoiinoe, neacuaaaony a
?aaioa iaiyoe e iuoeaiey. Iaoaie/aneia cao/eaaiea onooiaao ianoi
niuneiaiio, a a neo/ayo iaiaoiaeeiinoe aai i?eiaiaiey, iii ia aucuaaao
oie io?eoeaoaeueiie ?aaeoeee, eioi?oth iiaeii iaaethaeaoue o
iiae?inoeia. A caiiieiaiee o/aaiiai iaoa?eaea o/aueany yoiai aic?anoiiai
ia?eiaea niaa?oainoaothony auaeaeyoue nouanoaaiiua iunee, iieiaeaiey,
iaia/aoue iii?iua ioieou aeey caiiieiaiey, naycuaatho eco/aaiue iaoa?eae
n eiathueieny ciaieyie. O/aueany ana aieaa i?i/ii iaeaaeaaatho iaaueaie
eiae/aneiai iuoeaiey, o ieo neeaaeuaaaony ii?aaeaeaiiue noeeue
oinoaaiiie aeayoaeueiinoe.

Iao/aaiua aoiaeyo a ioaeaeueioth nioeeaeueioth a?oiio – nooaeai/anoai,
iniiaiay nioeeaeueiay ooieoeey eioi?ie eaaeeo a iiaeaioiaea iauanoaaiiie
e i?ioanneiiaeueiie aeayoaeueiinoe niaoeeaeenoa ia?iaeiiai oicyenoaa.
Yoa ooieoeey iaania/eaaao aini?iecaiaenoai nioeeaeueiie no?oeoo?u
iauanoaa, iioiio /oi nooaeai/anoai a ea/anoaa ?aca?aa e iiae?anoathuae
eioaeeeaaioeee i?eia?aoaao niaoeeoe/aneea oiaiey e iaauee; ec
nioeeaeueiie ooieoeee e iieiaeaiey nooaeaioia auoaeaao iniaue oa?aeoa?
iniiaiie aeayoaeueiinoe nooaeaioia. Ii caeeth/aaony a iao/aiee, eae a
niaoeeoe/aneie oi?ia onaiaiey ciaiee a ii?aaeaeaiiie iaoea, a oaeaea a
iaeiieaiee niaoeeaeueiuo ciaiee e oiaiee aeey eiie?aoiie i?ioannee,
eioi?ay o?aaoao aunoaai e n?aaeiaai ia?aciaaiey. Noa?a ie?oaeaiey
nooaeaioia ?anoe?yaony, a iaa aoiaeeo i?ioanni?nei-i?aiiaeaaaoaeueneee
ninoaa, naieia?neea a?oiiu, ninaaee ii iauaaeeoeth e o.ae.

Ii aeaiiui aieaou ana nooaeaiou a?oiiu i?iaeeaatho a i?aaeaeao E?uia. Ec
ieo i?eia?ii 30% – a ai?iaea Neioa?iiieue, 25% – a naeueneie ianoiinoe
E?uia, 45% – a ae?oaeo ai?iaeao E?uia. Ieceee oaeaeueiue aan o/aueony,
i?iaeeaathueo a naeueneie ianoiinoe, naeaeaoaeuenoaoao i iaaeinoaoi/iii
o?iaia ia?aciaaiey aeaiiie eaoaai?ee auioneieeia oeie, /oi nieaeaao eo
oainu ia iinooieaiea a aocu ii n?aaiaieth n auioneieeaie ai?iaeneeo
oeie.

81% o/aueony ?aaioaee aei iinooieaiey a aoc e 20% i?iaeieaeatho
?aaioaoue ai a?aiy iao/aiey. Iiaeii neacaoue, /oi aeinoaoi/ii aieueoie
oaeaeueiue aan nooaeaioia a a?oiia niaiauatho o/aao n ?aaioie, /oi a
aieueoeinoaa neo/aaa ia iiaeao iieiaeeoaeueii io?aceoueny ia ea/anoaa
onaiaiey ciaiee.

I?aeoe/anee ana o/aueany a?oiiu iinooieee a aoc n?aco iinea oeieu e,
niioaaonoaaiii, ia eiatho eaeie-eeai niaoeeaeueiinoe. I?eia?ii o iyoie
/anoe ii?ioaiiuo oaea anoue naiuee. O yoeo nooaeaioia, ii iiaio iiaieth,
niaa?oaiii eiiio e aieaa na?ueaciia ioiioaiea e aaaeiinoe iieo/aaiuo a
aoca ciaiee e eo i?eiaiaieth a aoaeouai, /oi iaoneiaeaii iaeioi?ui
eciaiaieai nenoaiu oeaiiinoae.

*oi eanaaony aii?ina i oeaee iao/aiey a aoca, oi ?acoeueoaou ii?ina
neaaeothuea:

– i?eia?ii /aoaa?oue nooaeaioia a?oiiu o/eony a aeaiiii aoca iioiio, /oi
iaaei aaea-oi o/eoueny;

– aieueoeinoai o/aueony ioaaoeee, /oi o/aony, /oiau a aeaeueiaeoai
?aaioaoue ii iieo/aiiie niaoeeaeueiinoe.

Ioaaou iao/aaiuo naeaeaoaeuenoaotho i oii, /oi n?aaee nia?aiaiiie
iieiaeaaee nouanoaoao niciaiea iaiaoiaeeiinoe iieo/aiey aunoaai
ia?aciaaiey aeey iaania/aiey ii?iaeueiiai o?iaiy aeecie a iaeaaeeo
yeiiiie/aneeo oneiaeyo.

Aeey auyaeaiey ea?oeiu aioo?ea?oiiiauo ioiioaiee y eniieueciaae
iaoiaeeeo, iacuaaaioth nioeeiiao?eae. Nioeeiiao?ey eniieuecoaony aeey
enneaaeiaaiey ee/iuo, yiioeeiiaeueii-iaiin?aaenoaaiiuo ioiioaiee:
acaeiiuo neiiaoee e aioeiaoee ethaeae, eo acaeiiie i?eaeaeaoaeueiinoe e
iai?eaeaeaoaeueiinoe, aaoi?eoaoiinoe eee iaaaoi?eoaoiinoe. E?iia oiai,
nioeeiiao?e/aneay iaoiaeeea iicaieyao auyaeoue eeaea?a a a?oiia eee a
eieeaeoeaa, a oaeaea ioeaieoue eo niei/aiiinoue.

Ia iniiaa ioaaoia ia aii?inu ?6 e ?7 aieaou iiith auea ninoaaeaia
“nioeeiiao?e/aneay iao?eoea”, n iiiiuueth eioi?ie auee ii?aaeaeaiu
acaeiiua auai?u, eiee/anoai eiaeeaeaeoaeueiuo auai?ia ia eaaeaeiai /eaia
a?oiiu, eiee/anoai auai?ia, naeaeaiiuo eaaeaeui /eaiii a?oiiu.

Ia iniiaa aeaiiuo iao?eoeu a a?oiia eiaaony 3 eeaea?a. E eeaea?ai iiaeii
ioianoe nooaeaioia, ia eioi?uo i?eoeinue naiia aieueoia eiee/anoai
auai?ia, i?e/ai /enei auai?ia eeaea?a aeieaeii cia/eoaeueii i?aauoaoue
n?aaeiaa /enei auai?ia ia eaaeaeiai /eaia a?oiiu. E niaeaeaieth a a?oiia
eiathony e “?iaeiciiu”, oae eae auee nooaeaiou, eioi?uo ieeoi ia aua?ae
e eioi?ua naie ieeiio ia ioaeaee i?aaeii/oaiey.

Iiaeii oaeaea ii ?acoeueoaoai acaeiiuo auai?ia a a?oiia auaeaeeoue o?e
iee?ia?oiiu. Enoaoe ia aii?in “Ia aaca /aai o aan neiaeeeenue oaniua
acaeiiioiioaiey n aeaiiuie ethaeueie?” a iniiaiii auee eaeiie/iua ioaaou
iaiiaeiaea “iauiinoue eioa?ania”.

A oeaeii, ia iniiaa ?acoeueoaoia aieaou e nianoaaiiuo iaaethaeaiee,
a?oiio iiaeii iacaaoue aeinoaoi/ii niei/aiiie. Niaieoiiinoue ioiioaiee
iaaeaeo /eaiaie a?oiiu oi?ie?otho aeinoaoi/ii aeaaii?eyoiue
ineoieiae/aneee eeeiao, aeaaii?eyonoaothuee yooaeoeaiinoe o/aaiiai
i?ioeanna. Yoi iiaeoaa?aeaeaaony e aini?eyoeai o/aaiiai iaoa?eaea.
Nooaeaiou na?ueacii ioianeenue e oaia, eceaaaaiie iiith ai a?aiy
i?ioiaeaeaiey iaaeaaiae/aneie i?aeoeee, ia eaeoeee caaeaaaee aii?inu, a
ia i?aeoe/aneii caiyoee ?acoeueoaou ienueiaiiiai oanoe?iaaiey iieacaee
oi?ioee o?iaaiue onaiaiey iaoa?eaea.

*oi eanaaony aeeaeaeoe/aneeo o?aaiaaiee e i?aiiaeaaaieth a aeaiiie
a?oiia, oi iie aeieaeiu no?ieoueny ia iniiaiuo aeeaeaeoe/aneeo
i?eioeeiao:

– aoiaieci i?ioeanna iao/aiey;

– iao/iinoue iao/aiey;

– naycue oai?ee n i?aeoeeie iao/aiey;

– nenoaiaoe/iinoue e iineaaeiaaoaeueiinoue a iao/aiee;

– niaaeeiaiea iaaeyaeiinoe iao/aiey n ?acaeoeai aano?aeoiiai iuoeaiey;

– niciaoaeueiinoue e aeoeaiinoue nooaeaioia i?e iao/aiee;

– aeinooiiinoue iao/aiey;

– i?i/iinoue onaiaiey ciaiee, oiaiee e iaaueia;

Nooaeaiou o/eeeua aeieaeiu iiieiaoue, /oi a aoaeouai eo ciaiey aoaeoo
aaaeiu aeey ?acaeoey iauanoaa. Iauai onaiaiiuo ciaiee ec ?aciuo io?aneae
iaoee, aieueoie caian iiiyoee a iauai, «auoiaua» yeiiiie/aneea ciaiey,
oaeaea niinianoaotho aieueoae caeioa?aniaaiiinoe yoie eaoaai?ee iieiaeuo
ethaeae a inaiaiee yeiiiie/aneeo ciaiee. I?aiiaeaaaiea aeieaeii aeaaaoue
nooaeaioai eiie?aoioth onoaiiaeo, /ai iie aoaeoo caieiaoueny iinea
ieii/aiey aunoaai o/aaiiai caaaaeaiey.

3.4. Iiaeaeue onaiaiey aacu oaiu “Aiaeec ?aioaaaeueiinoe i?aaei?eyoey”.

Ia?aae oai, eae iaiin?aaenoaaiii ia?aeoe e ninoaaeaieth iiaeaee onaiaiey
aacu ciaiee, iaiaoiaeeii aeaoue e?aoeoth oa?aeoa?enoeeo iniiaiui
iiiyoeyi, eioi?ua aoaeoo eniieueciaaoueny i?e iaienaiee yoiai ?acaeaea.

Iiae o/aaiui i?aaeiaoii iiieiatho aeeaeaeoe/anee iainiiaaiioth nenoaio
ciaiee, oiaiee, iaaueia, aeaeia e niiniaia aeayoaeueiinoe, eioi?ua
ioia?aiu ec ii?aaeaeaiiuo io?aneae iaoee eee eneonnoaa aeey onaiaiey a
i?ioeanna iao/aiey. O/aaiay oaia i?aaenoaaeyao niaie /anoue o/aaiiai
i?aaeiaoa, eioi?ay ?ane?uaaao ioaeaeueiue aii?in, yaeaiea, i?aaeiao.
Onaiaiea aea o/aaiie oaiu aeaao aiciiaeiinoue eniieueciaaoue
i?eia?aoaiiua ciaiey a ?acee/iuo neooaoeeyo aeecie. Niaea?aeaiea ethaie
oaiu i?aaenoaaeyaony nenoaiie yeaiaioia aacu ciaiee, eioi?ua oi?ie?otho
ie?iaicc?aiea /aeiaaea. Ciaiey au?aaeathony a iiiyoeyo e yaeaieyo,
i?ioeannao e iniaaiiinoyo, nenoaiaoece?iaaiiuo oaeoao, i?aaeeao,
aeai?eoiao e caaeneiinoyo, iiaeaeyo e oai?eyo, caeiiao e aeiioacao.

Aacie ciaiee o/aaiiai i?aaeiaoa n/eoatho iaeneiaeueii iaiaoiaeeiia e
aiciiaeiia aeey onaiaiey eiee/anoai iiiyoee, yaeaiee, oai?ee e ae?.,
eioi?ay aoaeao aeinoaoi/ii aeey eniieueciaaiey ia ia/aeueiuo yoaiao
i?aeoe/aneie aeayoaeueiinoe e aeaeueiaeoaai naiiia?aciaaiey.
Eniieueciaaoue a iieiie ia?a aaco ciaiee iiaeii aoaeao oieueei iinea
onaiaiey aa yeaiaioia.

Iniiaiuie oa?ieiaie, eioi?ua iaiaoiaeeii onaieoue a ?aieao eco/aiey oaiu
“Aiaeec ?aioaaaeueiinoe i?aaei?eyoey”, yaeythony:

1). ioiineoaeueiua iieacaoaee aeayoaeueiinoe i?aaei?eyoey;

2). iauaa iiiyoea ?aioaaaeueiinoe;

3). ?aioaaaeueiinoue i?iaeoeoeee: ?aioaaaeueiinoue ?aaeeciaaiiie
i?iaeoeoeee, ?aioaaaeueiinoue oiaa?iie i?iaeoeoeee, ?aioaaaeueiinoue
ioaeaeueiiai ecaeaeey;

4). ?aioaaaeueiinoue i?aaei?eyoey (iauay ?aioaaaeueiinoue):
?aioaaaeueiinoue iai?ioa, ?aioaaaeueiinoue anaai eaieoaea,
?aioaaaeueiinoue iniiaiuo n?aaenoa, ?aioaaaeueiinoue nianoaaiiiai
eaieoaea, ?aioaaaeueiinoue ia?iaiaioiiai eaieoaea.

I?e eco/aiee aeaiiie oaiu aaaeii auaeaeeoue yeaiaiou ciaiee, eioi?ua
aeieaeiu auee auoue eco/aiu nooaeaioaie ii ae?oaei oaiai i?aaeiaoa. E
iei ioiinyony neaaeothuea iiiyoey: au?o/ea io ?aaeecaoeee, ecaea?aeee
i?aaei?eyoey, i?eaueue, iniiaiua n?aaenoaa i?aaei?eyoey, nianoaaiiue
eaieoae i?aaei?eyoey, caaiiua n?aaenoaa.

E iniiaiui yeaiaioai aacu ciaiee ii oaia “Aiaeec ?aioaaaeueiinoe
i?aaei?eyoey” neaaeoao ioianoe:

– iaoiaeeeo ?an/aoa i?eaaaeaiiuo auoa iieacaoaeae ?aioaaaeueiinoe;

– acaeiinaycue iaaeaeo iieacaoaeyie ?aioaaaeueiinoe;

– aiaeec iieacaoaeae ?aioaaaeueiinoe.

E i?eeeaaeiui ciaieyi ii yoie oaia ioiineony eco/aiea oi?i io/aoiinoe
i?aaei?eyoey, ia iniiaa eioi?uo ?ann/eouaathony iieacaoaee
?aioaaaeueiinoe.

Iiaeaeue onaiaiey aacu ciaiee o/aaiie oaiu i?aaenoaaeyao ia?a/aiue
yeaiaioia aa aacu ciaiee n ii?aaeaeaiiui o?iaiai onaiaiey eaaeaeiai
yeaiaioa. A i?aeoe/aneie aeayoaeueiinoe auaeaeytho o?e o?iaiy onaiaiey:

1. Onaiaiea ia ?ai?iaeoeoeaiii o?iaia – yoi oiaiea aini?iecaiaeeoue
yeaiaio aacu ciaiee e ?aoaoue oeiiaua aeey o/aaiiai i?aaeiaoa caaea/e a
oeiiauo oneiaeyo;

2. Aeai?eoie/ii-aeaenoaaiiia onaiaiea – yoi oiaiea i?eiaiyoue yeaiaiou
aacu ciaiee aeey ?aoaiey oeie/iuo caaea/ o/aaiiai i?aaeiaoa a iiauo
oneiaeyo;

3. Oai?/aneia onaiaiea – yoi oiaiea eniieueciaaoue aaco ciaiee aeey
i?eia?aoaiey iiauo ciaiee e ?aoaiey iiauo caaea/ a iiauo oneiaeyo e
ianoaiaea?oiuo neooaoeeyo.

N iiae oi/ee c?aiey, iaeaieaa aeaeaoaeueiui yaeyaony oai?/aneia
onaiaiea, eioi?ia ?ane?uaaao ai?eciiou ?acaeoey ia?aae ee/iinoueth. Ii
iii ia aiciiaeii aac ia?auo aeaoo. Iiyoiio, ieieiaeueii iaiaoiaeeii,
/oiau nooaeaiou iieiinoueth onaieee oaio ia ?ai?iaeoeoeaiii o?iaia n
i?eaioaoeeae ia oi, /oi a i?ioeanna i?aeoe/aneeo caiyoee e iinea
i?ioiaeaeaiey i?iecaiaenoaaiiie i?aeoeee iie niiaoo onaieoue oaio ia
aeaoo neaaeothueo o?iaiyo.

Iiaeaeue onaiaiey aacu ciaiee oaiu «Aiaeec ?aioaaaeueiinoe i?aaei?eyoey»
i?aaenoaaeaia a oaaeeoea 3.1.

Oaaeeoea 3.1

Iiaeaeue onaiaiey aacu ciaiee.

A?oiiu e yeaiaiou aacu ciaiee oaiu O?iaie onaiaiey

«Aiaeec ?aioaaaeueiinoe i?aaei?eyoey» ?ai?iaeoe-oeaiue
Aeai?eoie/ii-aeaenoaaiiue Oai?/aneee

1. Oa?ieiu e iiiyoey:

– iiiyoea ioiineoaeueiuo iieacaoaeae;

– iiiyoea ?aioaaaeueiinoe;

– aeaeu ?aioaaaeueiinoe.

+

+

+

2. Iniiaiua yeaiaiou:

– iaoiaeeea ?an/aoa iieacaoaeae ?aioaaaeueiinoe;

– acaeiinaycue iieacaoaeae ?aioaaaeueiinoe;

– aiaeec iieacaoaeae ?aioaaaeueiinoe.

+

+

+

+

+

+

+

3. I?eeeaaeiua ciaiey:

– oi?iu oeiainiaie io/aoiinoe, iaiaoiaeeiua aeey aiaeeca ?aioaaaeueiinoe

+

Auai? o?iaiae onaiaiey, i?eaaaeaiiue a oaaeeoea 3.1 o?aaoao iiyniaiey.
I?aeoe/anee ana yeaiaiou aacu ciaiee aeieaeiu auoue onaiaiu ia
?ai?iaeoeoeaiii o?iaia, oae eae nooaeaiou aeieaeiu /aoei i?aaenoaaeyoue
nouiinoue ?aioaaaeueiinoe e ciaoue iniiau iaoiaeeee ?an/aoa aai
iieacaoaeae a oeiiauo oneiaeyo. E oiio aea, iniiaiua yeaiaiou aacu
ciaiee aeieaeiu auoue oaeaea onaiaiu ia aeai?eoie/ii-aeaenoaaiiii
o?iaia. Yoi iauyniyaony oai, /oi ia iniiaa iieo/aiiuo e onaiaiiuo
ciaiee, ai a?aiy i?ioiaeaeaiey i?aeoeee eee ia ?aai/ai ianoa iiaeao
iio?aaiaaoueny ?ann/eoaoue iiaua iieacaoaee ?aioaaaeueiinoe,
ii?aaeaeyaiua niaoeeoeeie aeayoaeueiinoe aiaeece?oaiiai i?aaei?eyoey. A
yoii neo/aa onaiaiiay aaca ciaiee aoaeao i?eiaiyoueny oaea aeey iiauo e
oneiaee.

Iaeiiaoe, e oai?/aneiio (i?iaeaiiiio) o?iaith onaiaiey y iin/eoae
oeaeaniia?aciui ioianoe oiaiea aiaeece?iaaoue iieacaoaee
?aioaaaeueiinoe. Aeaenoaeoaeueii, oiaiea aeaeaoue aiaeeoe/aneia
caeeth/aiea i?e enneaaeiaaiee ?aioaaaeueiinoe i?aaei?eyoey ?acaeaaao
eiae/aneia iuoeaiea, oneeeaaao iiieiaiea no?oeoo?u acaeiinayce
iieacaoaeae aeayoaeueiinoe, iicaieyao i?eaioe?iaaoueny a iiauo e
ianoaiaea?oiuo neooaoeeyo e iaoiaeeoue iooe oeo/oaiey oeiainiaiai
ninoiyiey.

Oaeei ia?acii, nicaeaiea iiaeaee onaiaiey aacu ciaiee iiiiaaao
eiie?aoece?iaaoue oeaee iao/aiey, aua?aoue oi?iu e iaoiaeu i?iaaaeaiey
caiyoey, ?ac?aaioaoue oanoiaua caaeaiey aeey i?iaaaeaiey eiio?iey ciaiee
o/aueony e caaeaiey naiinoiyoaeueiie ?aaiou.

3.5. Iaoiaeu e oi?iu iao/aiey.

Iniiaie ethaie oniaoiie aeayoaeueiinoe /aeiaaea yaeyaony i?aaiecaoeey.
Iiyoiio e i?e i?aiiaeaaaiee ioaeii nia/aea aua?aoue iaeio ec
i?aaiecaoeeiiiuo oi?i iao/aiey. Oi?iie iacuaatho aiaoiaa au?aaeaiea
eaeiai eeai niaea?aeaiey. Oi?iu i?aaiecaoeee iao/aiey aoiaeyo a
iia?aoeeiiii-aeayoaeueiinoiue eiiiiiaio i?ioeanna iao/aiey e
i?aaenoaaeytho niaie aiaoiaa au?aaeaiea niaeaniaaiiie aeayoaeueiinoe
i?aiiaeaaaoaey e iao/aaiuo, inouanoaeyaiie a onoaiiaeaiiii ii?yaeea e
ii?aaeaeaiiii ?aaeeia. E iniiaiui i?aaiecaoeeiiiui oi?iai ioiinyony
eiaeeaeaeoaeueiay, eiaeeaeaeoaeueii-a?oiiiaay, eeannii-o?i/iay,
aaee-eaieanoa?neay, aeaeueoii-ieai, ieai O?aiia, iaoiae i?iaeoa. Ana
oi?iu i?aaiecaoeee iao/aiey iiaeii oneiaii ?acaeaeeoue ia aeaa a?oiiu:

1. Iauea oi?iu.

2. Niaoeeaeueiua oi?iu.

Ana oi?iu, eae i?aaeei, ii?aaeaeythony neaaeothueie i?aaeeaie:

– ninoaaii oao, eoi o/eony;

– ianoii e a?aiaiai i?iaaaeaiey caiyoee;

– niaea?aeaieai iao/aiey;

– oa?aeoa?ii o/aaii-iiciaaaoaeueiie aeayoaeueiinoe nooaeaioia;

– niiniaaie oi?aaeaiey iao/aaiuie ni noi?iiu i?aiiaeaaaoaeae.

E iauei oi?iai i?aaiecaoeee iao/aiey ioiinyony:

1. Eiaeeaeaeoaeueiia iao/aiea, eioi?ia i?aaeiieaaaao auiieiaiea
nooaeaioii o/aaiiai caaeaiey naiinoiyoaeueii, ia o?iaia aai o/aaiuo
aiciiaeiinoae e aac acaeiiaeaenoaey n ae?oaeie iao/aaiuie, eniieuecoy
iiiiuue i?aiiaeaaaoaey;

2. Eieeaeoeaiia (o?iioaeueiia) iao/aiea, eioi?ia i?aaeiieaaaao
iaeiia?aiaiiia auiieiaiea anaie iao/aaiuie iaeiiai e oiai aea caaeaiey
iiae ?oeiaiaenoaii i?aiiaeaaaoaey;

3. A?oiiiaia iao/aiea – niinia i?aaiecaoeee o/aaiuo caiyoee, i?e eioi?ii
noaaeony ii?aaeaeaiiia caaeaiea aeey a?oiiu nooaeaioia. ?acee/atho
neaaeothuea oi?iu a?oiiiaiai iao/aiey: a?eaaaeiay, caaiueaaay, ia?iay.

E niaoeeaeueiui oi?iai i?aaiecaoeee ioiinyony: eaeoeee, i?aeoe/aneea
caiyoey, naieia?u, o/aaiua yeneo?nee, i?aaeiaoiua e?oaeee, oaeoeueoaoea,
i?aeoeeoiu, eaai?aoi?iua ?aaiou, o/aaiua eiioa?aioeee, aeeneonnee,
aeenioou, aeiiieieoaeueiua caiyoey, eiinoeueoaoeee, eiieo?nu,
ieeiieaaeu.

Eae ecaanoii, iao/aiea i?aaenoaaeyao niaie ?aciiia?acioth
aeayoaeueiinoue i?aiiaeaaaoaey e iao/aaiuo, iai?aaeaiioth ia iaeaaeaiea
iineaaeieie ciaieyie, oiaieyie e iaaueaie, ?acaeoey eo oinoaaiiuo
niiniaiinoae, niiniaia iuoeaiey, a oaeaea ainieoaieai. Yoa
aeayoaeueiinoue inouanoaeyaony ia iniiaa i?eiaiaiey oao eee eiuo
iaoiaeia. Iaoiaeu iau/ii ii?aaeaeytho, eaeei ia?acii niiniau ?aaiou
i?aiiaeaaaoaey, i?e iiiiue eioi?uo aeinoeaaaony i?eia?aoaiea o/aueieny
ciaiee, oiaiee e iaaueia, oi?ie?otho eo ie?iaicc?aiea e ?acaeaathony
niiniaiinoe.

Ana nouanoaothuea a?oiiu iaoiaeia iao/aiey iiaeii oneiaii ?acaeaeeoue ia
6 a?oii:

1). onoiia eceiaeaiea iaoa?eaea (eaeoeey);

2). Ianoaeaeaiea eco/aaiiai iaoa?eaea – iiaeao ?aaeeciauaaoueny a oi?ia
aanaaeu, eeannii-a?oiiiaiai caiyoey, naieia?a, niaanaaeiaaiey,
eiioa?aioeee e o.ae.;

3). Iieac, aeaiiino?aoeey – oaeay i?aaiecaoeey caiyoey, eiaaea eeai
neiai i?aiiaeaaaoaey iiaee?aieyaony iaaeyaeiuie iaoa?eaeaie, eeai
iaaeyaeiua iaoa?eaeu iainiiauaathony, eiiiaioe?othony i?aiiaeaaaoaeai;

4). Oi?aaeiaiea;

5). I?aeoe/aneay ?aaioa – iaoiae i?aeoe/aneeo o/aaiuo aeaenoaee,
o?aaothueo ciaiee, oiaiee, iaaueia e iiaeaioiaee;

6). Naiinoiyoaeueiay ?aaioa.

Ec anao auoaia?a/eneaiiuo i?aaiecaoeeiiiuo oi?i iao/aiey iiith auee
aua?aiu eaeoeey e i?aeoe/aneia caiyoea.

Eaeoeey – ianoiyoaeueiia, iauaiiia, eaeaieiae/aneia aeaenoaea,
iaeaaeathuaa, ai-ia?auo, aaeeinoaii oi?iu e niaea?aeaiey, ai aoi?uo,
ia?aie/aiiuie a?aiaiiui ?aieaie, a o?aoueeo, /aoeie oai?aoe/aneie
eiioeaioeeae eceaaaaiie iao/ii-oai?aoe/aneie i?iaeaiu eee oaiu.
I?aiiaeaaaoaeth a i?ioeanna iiaeaioiaee eaeoeee iaiaoiaeeii ninoaaeoue
ieai-eiiniaeo o/aaiiai iaoa?eaea, ninoaaeoue nienie eeoa?aoo?u, i?e
iiiiue eioi?ie nooaeaiou niiaoo iieo/eoue aeiiieieoaeueioth
eioi?iaoeeth; i?iaeoiaoue oaeea iiiaiou eceiaeaiey, eioi?ua ioaeii
aeaoue iiae caienue.

I?aeoe/aneia caiyoea – o/aaiia aeaenoaea, a oiaea eioi?iai
i?aiiaeaaaoaeue i?aaiecoao aeaoaeueiia ?anniio?aiea nooaeaioaie
ioaeaeueiuo oai?aoe/aneeo iieiaeaiee o/aaiiai i?aaeiaoa e oi?ie?oao
oiaiey e iaauee eo i?aeoe/aneiai i?eiaiaiey iooai eiaeeaeaeoaeueiiai
auiieiaiey iao/aaiuie niioaaonoaaiii noi?ioee?iaaiiuo caaeaiee. Aeaiiue
iaoiae eiio?iey e cae?aieaiey ciaiee aue aua?ai iiith iioiio, /oi ciaiey
ii oaia “Aiaeec ?aioaaaeueiinoe i?aaei?eyoey” ia iiaoo iaaeieai
inoaoueny a iaiyoe nooaeaioia a nooii, oai?aoe/aneii iiieiaiee. Eiaiii
i?iaaaeaiea i?aeoe/aneeo ?an/aoia e auiieiaiea oanoiauo caaeaiee iiiiaoo
cae?aieoue iaoa?eae oaiu ia eiae/aneii o?iaia. A aaaeue ecaanoii, /oi
eiae/aneia caiiieiaiea aini?eieiaaony iaiyoueth aieaa eaaei e
iai?eioaeaeaiii. Eioi?iaoeey i?e yoii o?aieony i/aiue aeieai e auno?i
aini?iecaiaeeony. Cae?aieaiea ciaiee ia i?aeoe/aneii caiyoee
niaeaenoaoao oiio, /oi au ciaiey o/aueony auee iniuneaiiuie e noieeeie.

Aeeaeaeoe/aneia iaania/aiea i?ioeanna eceiaeaiey iaoa?eaea, eiio?iey e
cae?aieaiey ciaiee oi?ie?oao i?aaenoaaeaiea e iiiyoea ia iniiaa aeeaiai
aini?eyoey iauaeoia, eioi?ua eco/athony. Ia?a/aiue iaania/aiey aoaeao
i?eaaaeai a neaaeothuae aeaaa.

3.6. Aeeaeaeoeei-iaoiaee/aneea iaoa?eaeu e oaia “Aiaeec ?aioaaaeueiinoe
i?aaei?eyoey”.

?ac?aaioeo aeeaeaeoe/aneeo iaoa?eaeia aeey i?aiiaeaaaiey iaeiie ec oai
aeeaeaeoe/aneiai ?acaeaea aeaiiie auioneiie ?aaiou «Aiaeec oeiainiaiai
ninoiyiey noauaeoa oicyenoaiaaiey» ia/iai n ?ac?aaioee ieaia caiyoee.
Ieai caiyoee niaea?aeeo: iacaaiea oaiu, oeaee eco/aiey anae oaiu,
no?oeoo?o caiyoee e ae?.

Oaia caiyoee: «Aiaeec ?aioaaaeueiinoe i?aaei?eyoey».

Oeaee caiyoey: noi?ie?iaaoue o nooaeaioia iiiyoey nouiinoe
ioiineoaeueiuo iieacaoaeae aeayoaeueiinoe, ?aioaaaeueiinoe, aeaeia
?aioaaaeueiinoe; ?ane?uoue iaoiaeeeo ?an/aoa iieacaoaeae
?aioaaaeueiinoe; aeaoue ia?a/aiue iniiaiuo aeieoiaioia, ia iniiaa
eioi?uo ?ann/eouaaaony ?aioaaaeueiinoue; a oiaea o?iea ?acaeaaoue oiaiea
eiae/anee iuneeoue, ia?aciia iuoeaiea; niaa?oainoaiaaoue eo oiaiea
iieueciaaoueny aeiiieieoaeueiie eeoa?aoo?ie e aanoe eiiniaeo eaeoeee.

Oi?iu caiyoee: eaeoeey, i?aeoe/aneia caiyoea.

Iaoiaeu iao/aiey: onoiia eceiaeaiea iaoa?eaea, iieac, aeaiiino?aoeey,
i?aeoe/aneay ?aaioa.

Aeeaeaeoe/aneia iaania/aiea: iaaeyaeiua oi?iu oeiainiaie io/aoiinoe ?1,2
(i?eeiaeaiey 1,2), ieai-eiiniaeo eaeoeee, eeethno?aoeaiue iaoa?eae
(i?eeiaeaiey 3,4), i?aeoe/aneea caaeaiey, oanoiaua caaeaiey (i?eeiaeaiea
5).

No?oeoo?a eaeoeee:

– iauyaeaiea oaiu, ieaia, oeaee;

– oeacaiea eeoa?aoo?iuo enoi/ieeia, aeaiiino?aoeey yecaiiey?ia
iineaaeieo ecaeaiee;

– aeooaeecaoeey iii?iuo ciaiee;

– eceiaeaiea iaoa?eaea eaeoeee n i?eiaiaieai eeethno?aoeee;

– caeeth/eoaeueiia neiai.

No?oeoo?a i?aeoe/aneiai caiyoey:

– iioeaaoeey;

– ?aoaiea i?aeoe/aneeo caaea/;

– ioeaiea iieo/aiiuo ciaiee iooai oanoe?iaaiey.

Neaaeoao iiynieoue iaeioi?ua eiiiiiaiou no?oeoo?u caiyoee:

1. I?aaiecaoeeiiiue iiiaio.

Aeey i?aaiecaoeee ?aai/ae ianoaiiaee a a?oiia neaaeoao caeoe a
aoaeeoi?eth ca 3-5 ieioo aei ia/aea caiyoey, iii?ineoue aeaaeo?iuo
iiaeaioiaeoue o/aaioth aeineo, i?iaao?eoue eaaeiao. Ia aeinea
iaiaoiaeeii iaienaoue oaio caiyoey e aii?inu, eioi?ua aoaeoo
?anniao?eaaoueny. Ioaeii oaeaea iiaeaioiaeoue iaaeyaeiua iiniaey.

2. Niiauaiea oaiu e oeaee caiyoee.

Ia eaeoeee iaiaoiaeeii niiaueoue oaio, eioi?ay aoaeao ?anniao?eaaoueny,
e aeaoue aa ieai. I?aeoe/aneia caiyoea oaeaea neaaeoao ia/aoue n
iaiiieiaiey oaiu, ?anniio?aiiie ia eaeoeee, e niiauaiey ieaia caiyoey.

3. Aeooaeecaoeey iii?iuo ciaiee.

Aeooaeecaoeey iii?iuo ciaiee i?iaiaeeony a ia/aea eaeoeee e
inouanoaeyaony n iiiiuueth e?aoeiai ?anniio?aiey e ianoaeaeaiey
aii?inia:

– /oi oaeia aaeiaay au?o/ea?

– /oi aeeth/atho a naay ecaea?aeee i?aaei?eyoey?

– eae ?ann/eoaoue i?eaueue i?aaei?eyoey?

– eaeea n?aaenoaa i?aaei?eyoey ioiinyo e iniiaiui, iai?ioiui, caaiiui,

– /oi oaeia naaanoieiinoue?

4. Iioeaaoeey.

Aeey i?iaoaeaeaiey eioa?ana nooaeaioia e nicaeaiey aeoeaiiai aieiaiey a
aoaeeoi?ee e onaiaieth iiauo ciaiee a ea/anoaa i?eaia iioeaaoeee aoaeao
?anniio?ai aii?in ec ?aaeueiie ec ?aaeueiie aeecie: “Au eiaaoa
ii?aaeaeaiiue eaieoae a aeaiaaeiie oi?ia (7000 a?i.) e oioeoa, /oiau ii
?aaioae ia aan. Ia?aae aaie ianeieueei aa?eaioia: 1). iieiaeeoue
n?aaenoaa a aaie ia aeaiiceoiue n/ao iiae 15% aiaeiauo; 2). Aeiaeeoue
5000 a?i. a i?aaei?eyoea n aiaeiaie i?eaueueth a 600 a?i.; 3). Aeiaeeoue
3000 a?i. a i?aaei?eyoea n aaeaiany/iie i?eaueueth a 40 a?i. Ii eaeei ec
yoeo iai?aaeaiee au ionoeoa ?aaioaoue naie eaieoae e eaeea aai /anoe
aoaeoo aeiaeaiu a aua?aiiua iai?aaeaiey?”

Neaaeoao aeaoue a?aiy nooaeaioai (5-10 ieioo) ia ?an/ao aaee/eiu
aeioiaea, eioi?ue iie iieo/eee ii aua?aiiui iai?aaeaieyi, a iioii
n?aaieoue n iaeneiaeueiui aeioiaeii (1080 a?i.), eioi?ue iiaeii
iieo/eoue ii aeaiiiio i?eia?o. I/aaeaeii, iaoiaeeea ?an/aoa
yooaeoeaiinoe eniieueciaaiey eaieoaea aeieaeia i?iaoaeeoue eioa?an
nooaeaioia e aeaiiie oaia.

5. Eceiaeaiea iiaiai iaoa?eaea.

Eceiaeaiea iiaiai iaoa?eaea aoaeao i?ioiaeeoue a oiaea eaeoeee. A
ea/anoaa ieaia-eiiniaeoa eaeoeee n iniiaiuie aa oa?ieiaie ii oaia
«Aiaeec ?aioaaaeueiinoe i?aaei?eyoey» i?aaenoaaeai neaaeothuee.

Aii?inu eaeoeee:

1). Iiiyoea ioiineoaeueiuo iieacaoaeae. Nouiinoue ?aioaaaeueiinoe e aa
?ieue i?e aiaeeca oeiainiaiai ninoiyiey i?aaei?eyoey. Aeaeu
?aioaaaeueiinoe.

2). ?aioaaaeueiinoue i?iaeoeoeee, aa aeaeu e iaoiaeeea ?an/aoa.

3). ?aioaaaeueiinoue i?aaei?eyoey, aa aeaeu e iaoiaeeea ?an/aoa.

4). Aiaeec iieacaoaeae ?aioaaaeueiinoe.

Aii?in 1.

Aaniethoiua iieacaoaee oa?aeoa?ecotho aaee/eio oao eee eiuo n?aaenoa
i?aaei?eyoey eee enoi/ieeia eo oi?ie?iaaiey ca ii?aaeaeaiiue ia?eiae.
Ioiineoaeueiua iieacaoaee io?aaeatho oaeaeueiue aan oao eee eiuo aaee/ei
(aaniethoiuo iieacaoaeae) a ninoaaa ae?oaeo, aieaa iauaiiuo. Oeaeue
?an/aoa ioiineoaeueiuo iieacaoaeae – ii?aaeaeaiea ninoaaa e no?oeoo?u
iaeaieaa aaaeiuo iieacaoaeae aeayoaeueiinoe i?aaei?eyoey, oaeeo eae
au?o/ea, aaeiaay i?eaueue, ecaea?aeee e o.i.

?aioaaaeueiinoue – iieacaoaeue, oa?aeoa?ecothuee ioiineoaeueioth
i?eaueueiinoue i?aaei?eyoey e io?aaeathuee yooaeoeaiinoue eniieueciaaiey
aai eaieoaea. A iauai neo/aa ?aioaaaeueiinoue iiaeii aun/eoaoue eae
ioiioaiea i?eauee e cao?aoai ia iieo/aiea yoie i?eauee.

?an/ao ?aioaaaeueiinoe iicaieyao ii?aaeaeeoue iauoth yooaeoeaiinoue
eniieueciaaiey eaieoaea i?aaei?eyoey, yooaeoeaiinoue ioaeaeueiuo noi?ii
e iai?aaeaiee aai aeayoaeueiinoe. Ia iniiaa aeaiiuo ?aioaaaeueiinoe
iiaeii auyaeoue oaeoi?u, iaaaoeaii aeeythuea ia ?acoeueoaou
aeayoaeueiinoe e aeaoue ?aeiiaiaeaoeee ii oeo/oaieth oeiainiaiai
ninoiyiey.

?acee/atho aeaa iniiaiuo aeaea ?aioaaaeueiinoe: ?aioaaaeueiinoue
i?iaeoeoeee e ?aioaaaeueiinoue eniieueciaaiey eaieoaea (eee
?aioaaaeueiinoue i?aaei?eyoey).

Aii?in 2.

?aioaaaeueiinoue i?iaeoeoeee – niioiioaiea i?eauee io i?iecaiaenoaa e
?aaeecaoeee i?iaeoeoeee e ecaea?aeae ia aa i?iecaiaenoai e ?aaeecaoeeth.
?aioaaaeueiinoue i?iaeoeoeee io?aaeaao yooaeoeaiinoue i?iecaiaenoaa e
?aaeecaoeee i?iaeoeoeee i?aaei?eyoey a oeaeii e ioaeaeueiuo aa aeaeia.

?acee/atho neaaeothuea iieacaoaee ?aioaaaeueiinoe i?iaeoeoeee:

1). ?aioaaaeueiinoue ?aaeeciaaiiie i?iaeoeoeee. ?ann/eouaaaony eae
ioiioaiea i?eauee io ?aaeecaoeee i?iaeoeoeee e aa iieiie naaanoieiinoe.

2). ?aioaaaeueiinoue oiaa?iie i?iaeoeoeee – ioiioaiea i?eauee io
?aaeecaoeee i?iaeoeoeee e aa noieiinoe a iioiauo oeaiao i?aaei?eyoey.

3). ?aioaaaeueiinoue ecaeaeey – ioiioaiea i?eauee ia aaeeieoeo ecaeaeey
e aa naaanoieiinoe. I?eaueue io ecaeaeey ?ann/eouaaaony eae ?acieoea
iaaeaeo aa iioiaie oeaiie e naaanoieiinoueth.

Aii?in 3.

?aioaaaeueiinoue i?aaei?eyoey – yoi yooaeoeaiinoue (i?eaueueiinoue)
aeiaeaiiiai a iaai eaieoaea. A caaeneiinoe io oeia eaieoaea ?acee/atho
neaaeothuea aa iieacaoaee:

1). ?aioaaaeueiinoue i?iaeaae (iai?ioa) – ioiioaiea i?eauee io
?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa e au?o/ea io ?aaeecaoeee(aeaiiua
aa?oony ec Oi?iu ?2 “Io/ao i oeiainiauo ?acoeueoaoao”);

2). ?aioaaaeueiinoue anaai eaieoaea i?aaei?eyoey – ioiioaiea i?eauee e
eoiao aaeaina i?aaei?eyoey (Oi?ia ?1);

3). ?aioaaaeueiinoue iniiaiuo n?aaenoa i?aaei?eyoey – ioiioaiea i?eauee
e eoiao ia?aiai ?acaeaea aeoeaa aaeaina;

4). ?aioaaaeueiinoue nianoaaiiiai eaieoaea – ioiioaiea i?eauee e
aaee/eia enoi/ieeia nianoaaiiuo n?aaenoa i?aaei?eyoey (eoia ia?aiai
?acaeaea ianneaa aaeaina);

5). ?aioaaaeueiinoue ia?iaiaioiiai eaieoaea – ioiioaiea i?eauee e
aaee/eia aeieain?i/iuo e?aaeeoia e caeiia (eoia aoi?iai ?acaeaea ianneaa
aaeaina).

Aii?in 4.

Iieacaoaee ?aioaaaeueiinoe e aeioiaeiinoe eiatho iauoth yeiiiie/aneoth
oa?aeoa?enoeeo, iie io?aaeatho eiia/ioth yooaeoeaiinoue ?aaiou
i?aaei?eyoey e auioneaaiie ei i?iaeoeoeee. Aeaaiui ec iieacaoaeae o?iaiy
?aioaaaeueiinoe yaeyaony ioiioaiea iauae noiiu i?eauee e
i?iecaiaenoaaiiui oiiaeai. Nouanoaoao iiiai oaeoi?ia, ii?aaeaeythueo
aaee/eio i?eauee e o?iaaiue ?aioaaaeueiinoe. Yoe oaeoi?u iiaeii
iiae?acaeaeeoue ia aioo?aiiea e aiaoiea. Aiaoiea – yoi oaeoi?u ia
caaenyuea io oneeee aeaiiiai eieeaeoeaa, iai?eia? eciaiaiea oeai ia
iaoa?eaeu, i?iaeoeoeeth, oa?eoia ia?aaicee, ii?i aii?oecaoeee e o.ae.
Oaeea ia?ii?eyoey i?iaiaeyony a iauai ianooaaa e neeueii aicaeaenoaotho
ia iaiauathuea iieacaoaee i?iecaiaenoaaiii – oicyenoaaiiie
aeayoaeueiinoe i?aaei?eyoee. No?oeoo?iua naeaeae a anni?oeiaioa
i?iaeoeoeee nouanoaaiii aeeytho ia aaee/eio ?aaeeciaaiiie i?iaeoeoeee,
naaanoieiinoue e ?aioaaaeueiinoue i?iecaiaenoaa.

Caaea/a yeiiiie/aneiai aiaeeca – auyaeoue aeeyiea aiaoieo oaeoi?ia,
ii?aaeaeeoue noiio i?eauee, iieo/aiioth a ?acoeueoaoa aeaenoaey iniiaiuo
aioo?aiieo oaeoi?ia, io?aaeathueo o?oaeiaua aeiaeaiey ?aaioieeia e
yooaeoeaiinoue eniieueciaaiey i?iecaiaenoaaiiuo ?ano?nia.

Iieacaoaee ?aioaaaeueiinoe ( aeioiaeiinoe ) yaeythony
iauayeiiiie/aneeie. Iie io?aaeatho eiia/iue oeiainiaue ?acoeueoao e
io?aaeathony a aooaaeoa?neii aaeaina e io/aoiinoe i oeiainiauo
?acoeueoaoao.

Iiae ?aioaaaeueiinoueth i?aaei?eyoey iiieiaaony aai niiniaiinoue e
i?e?auaieth aeiaeaiiiai eaieoaea. Caaea/ae aiaeeca ?aioaaaeueiinoe
yaeythony ianeieueei iieiaeaiee: ioeaieoue aeeiaieeo iieacaoaey
?aioaaaeueiinoe n ia/aea aiaea, noaiaiue auiieiaiey ieaia, ii?aaeaeytho
e ioeaieaatho oaeoi?u, aeeythuea ia yoe iieacaoaee, e eo ioeeiiaiey io
ieaia; auyaeytho e eco/atho i?e/eiu iioa?ue e oauoeia, aucaaiiuo
aanoicyenoaaiiinoueth, ioeaeaie a ?oeiaiaenoaa e ae?oaeie oiouaieyie a
i?iecaiaenoaaiii – oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey; ane?uaatho
e iiaen/eouaatho ?aca?au aiciiaeiiai oaaee/aiey i?eauee eee aeioiaea
i?aaei?eyoey.

6. Cae?aieaiea.

Cae?aieaiea aii?inia eaeoeee aoaeao i?ienoiaeeoue iinea eceiaeaiey
eaaeaeiai aii?ina eaeoeee a oi?ia ioaaoa ia aii?inu nooaeaioia e a
caaeneiinoe io eo aii?inia, a caaeaaaiee ano?a/iuo aii?inia, eioi?ua
eanathony ?anniio?aiiiai iaoa?eaea. A oiaea i?aeoe/aneiai caiyoey iiaeii
i?iaanoe o?iioaeueioth aanaaeo aeey cae?aieaiey e nenoaiaoecaoeee anaai
eceiaeaiiiai iaoa?eaea. Iniiaiuie aa iai?aaeaieyie aoaeoo noa?u
?anniao?eaaaiuo aii?inia eaeoeee n i?eaaaeaiiuie oaeoe/aneeie i?eia?aie
e ioaaou ia aii?inu o/aieeia.

Aeey cae?aieaiey iaoa?eaea e a ea/anoaa iaaeyaeiuo iiniaee aoaeoo
eniieueciaaoueny oi?iu oeiainiaie io/aoiinoe (I?eeiaeaiey 1,2), ia
iniiaa eioi?uo a eieeaeoeaiie ianoaiiaea ?ann/eouaathony iieacaoaee
?aioaaaeueiinoe, a oaeaea oanoiaia caaeaiea (I?eeiaeaiea 3), i?ecaaiiia
ioeaieoue o?iaaiue onaiaiey oaiu.

3.7. Caeeth/aiea.

Iinea iaienaiey aeeaeaeoe/aneiai ?acaeaea auioneiie ?aaioie ii oaia
«Aiaeec ?aioaaaeueiinoe i?aaei?eyoey» auee oe?aieaiu oai?aoe/aneea
ciaiey, iieo/ai i?aeoe/aneee iiuo ?ac?aaioee aeeaeaeoe/aneeo iaoa?eaeia
aeey caiyoee, enneaaeiaaiu enoi/ieee ineoieiai-iaaeaaiae/aneie e
yeiiiie/aneie eeoa?aoo?u.

A oiaea iaienaiey ?acaeaea auea ninoaaeaia ineoieiai-iaaeaaiae/aneay
oa?aeoa?enoeea a?oiiu iao/aiey. Oaeaea auea ?ac?aaioaia iiaeaeue
onaiaiey aacu ciaiee, eioi?ay iiiiaea eiie?aoece?iaaoue oeaee iao/aiey,
aua?aoue oi?iu e iaoiaeu i?iaaaeaiey caiyoee, ?ac?aaioaoue oanoiaua
caaeaiey aeey i?iaaaeaiey eiio?iey ciaiee nooaeaioia. ?anniio?aiu oi?iu
i?aaiecaoeee e iaoiaeu iao/aiey, e a ?acoeueoaoa eo aiaeeca aeey
i?iaaaeaiey caiyoee auee aua?aiu eaeoeey e i?aeoe/aneia caiyoea. A
niioaaonoaee ni no?oeoo?ie caiyoee iiaeaioiaeaiu aeeaeaeoe/aneea
iaoa?eaeu e ?ac?aaioai ieai-eiiniaeo eaeoeee ii iaeiiio ec ?acaeaeia
oaiu auioneiie ?aaiou. Aeey i?iaa?ee ciaiee, iieo/aiiuo ia eaeoeee auee
?ac?aaioaiu oanoiaua caaeaiey ii aii?inai oaiu.

A oeaeii, caaea/e, iinoaaeaiiua ia?aae iaienaieai ?acaeaea “Aeeaeaeoeea”
aeaiiie auioneiie ?aaiou, aeinoeaioou. ?ac?aaioaiiua aeeaeaeoe/aneea
iaoa?eaeu iicaieytho i?eiaiyoue eo a i?ioeanna i?aiiaeaaaiey oaiu
“Aiaeec ?aioaaaeueiinoe i?aaei?eyoey” a aunoai iieeoaoie/aneii o/eeeua e
ioeaieaaoue o?iaaiue iieo/aiiuo nooaeaioaie ciaiee.

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