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Naieo-Iaoa?ao?aneee Ainoaea?noaaiiue Oieaa?neoao

Yeiiiieee e Oeiainia

Eaoaae?a Oeiainia

?aoa?ao

ia oaio

Eeceia

Auiieiee: sseeiia Ae.A., nooaeaio 312 a?.

I?eiyea:

Naieo-Iaoa?ao?a

1997

Niaea?aeaiea

TOC \o “1-3” Niaea?aeaiea GOTOBUTTON _Toc388900063 PAGEREF
_Toc388900063 2

Aaaaeaiea GOTOBUTTON _Toc388900064 PAGEREF _Toc388900064 3

Eecaye GOTOBUTTON _Toc388900065 PAGEREF _Toc388900065 4

Eeceia oneoa GOTOBUTTON _Toc388900066 PAGEREF _Toc388900066 4

Oeiainiaay eee eaieoaeueiay a?aiaea GOTOBUTTON _Toc388900067
PAGEREF _Toc388900067 5

Iaeiaiaay einiaeoeey e eeceia GOTOBUTTON _Toc388900068 PAGEREF
_Toc388900068 6

Aeeyiea eeceiaa ia aaeainiaue io/?o oe?iu GOTOBUTTON _Toc388900069
PAGEREF _Toc388900069 7

Aieaa aunieay aiciiaeiinoue iieo/aiey e?aaeeoa GOTOBUTTON
_Toc388900070 PAGEREF _Toc388900070 8

Ioeaieaaaiay inoaoi/iay noieiinoue GOTOBUTTON _Toc388900071 PAGEREF
_Toc388900071 8

Eiaanoeoeeiiiay iaeiaiaay neeaeea GOTOBUTTON _Toc388900072 PAGEREF
_Toc388900072 9

Caeeth/aiea GOTOBUTTON _Toc388900073 PAGEREF _Toc388900073 10

Nienie eeoa?aoo?u GOTOBUTTON _Toc388900074 PAGEREF _Toc388900074
11

Aaaaeaiea

Iau/ii oe?iu ?aniieaaatho iniiaiui eaieoaeii, eioi?ue io?aaeaaony
a aaeainiauo io/?oao, ii e?iia yoiai iie eniieuecotho caeaiey e
iai?oaeiaaiea, ea?athuea aaaeioth ?ieue e ia yaeythueany eo
nianoaaiiinoueth. Nouanoaotho aeaa iooe i?eia?aoaiey iai?oaeiaaiey –
iieoiea aai e eeceia.

Aei 1950-o aa eeceia aue naycai iau/ii n a?aiaeie caiee e
caeaiee, ii naaiaeiy iiaeii acyoue a a?aiaeo i?aeoe/anee ethaie aeae
iniiaiiai eaieoaea.

Eae aoaeao iieacaii a yoie ?aaioa, eeceia aiaeiae/ai e?aaeeoo,
iioiio eeceia iaania/eaaao oeiainiaue eaaa?eaeae. I?aeoe/anee eeceia
anoue ?aciiaeaeiinoue aeieaa. Eeceia eiaao ianeieueei aeaeia: naiue
aaaeiue – eecaye (sale and lease back arrangements), eeceia oneoa
(service lease) e oeiainiaue eeceia (financial leases).

Eeceia ?anniao?eaaaony a ea/anoaa aeueoa?iaoeau o?aaeeoeeiiiiio
aaieianeiio e?aaeeoiaaieth oe?iu. Naaiaeiy eeceia oe?iei ?ani?ino?ai?i
a ie?iaie i?aeoeea, iia?aaeay oaiiu ?inoa eaieoaeiaeiaeaiee a eo
o?aaeeoeeiiiie oi?ia.

Eniieueciaaiea eeceiaa i?aaeii/oeoaeueii ii ?yaeo i?e/ei. Ii
aea?o aiciiaeiinoue eniieueciaaoue a i?iecaiaenoaa iaeaieaa ia?aaeiaoth
oaoieeo, ia iiea/eaay a? iieiie oeaiu; iiauoaoue o?iaaiue eaaeeoeeaoeee
?aaioieeia, ?aaioathueo ia yoie oaoieea. A oneiaeyo ia?aoiaea e ?uii/iie
yeiiiieea a iaoae no?aia ?acei aic?anoaao iaiaoiaeeiinoue eniieueciaaiey
eeceiaa, ia yoii naeaeaoaeuenoaoao eioaineaiia ?acaeoea a?aiaeiuo
eieeaeoeaia.

Eecaye

(Sale and
Leaseback)

Ii aeiaiai??iiinoe i eecayea oe?ia, aeaaeathuay caie?e, caeaieai
eee iai?oaeiaaieai, i?iaea?o a nianoaaiiinoue oeiainiaiio o/?aaeaeaieth
e iaeiia?aiaiii caeeth/aao niaeaoaiea ia a?aiaea yoie nianoaaiiinoe
(leaseback) ia ii?aaeae?iiuo oneiaeyo ia onoaiiaeaiiue ia?eiae. Yoi
iaiaoiaeeii aeey iiaeeecaoeee aeaiaaeiuo n?aaenoa aeey oe?iu. Oeiainiaui
o/?aaeaeaieai iiaee au auoue no?aoiaay eiiiaiey, eiiia?/aneee aaie,
niaoeeaeece?iaaiiay eeceiaiaay eiiiaiey eee aeaaea eiaeeaeaeoaeueiue
eiaanoi?. Caiaoei, /oi i?iaeaaaoe eee a?aiaeaoi? n?aco aea iieo/aao
noieiinoue iieoiee, oiea/aiioth iieoiaoaeai a?aiaeiaeaoaeai.

Ii a oi aea a?aiy i?iaeaaaoe nio?aiyao i?aai ia eniieueciaaiea
nianoaaiiinoe. Noiaenoai n e?aaeeoii (caaiii) aeiiieiyao ii?yaeie
auieaou a?aiaeiie ieaou. I?e iieo/aiee nnoaeu iiae iaaeaeaeeiinoue
oeiainiaia o/?aaeaeaiea iieo/eei au na?eth ?aaiuo auieao , eioi?uo auei
au aeinoaoi/ii, /oiau iiaaneoue nnoaeo e iaania/eoue e?aaeeoi?a
(nnoaeiaeaoaey) onoaiiaeaiiie ii?iie i?eauee ia aai eiaanoeoeee. Ii
aeiaiai??iiinoe i eecayea auieaou ii a?aiaea onoaiaaeeaaaony oaeei aea
ia?acii. Aaee/eia auieao aeinoaoi/ia, /oiau aa?iooue oeaio iieoiee
eiaanoi?o iethn iaania/aiea onoaiiaeaiiie i?eauee ii eiaanoe?iaaieth.

Eeceia oneoa

(Service
leases)

Eeceia oneoa eee iia?aoeeiiiay a?aiaea (eeceia) iicaieyao naeaaaoue
a a?aiaeo iai?oaeiaaiea ia n?iee, cia/eoaeueii iaiueoa n?ieia aai
iieaciie ?aaiou, i?e/?i ia a?aiaeaoi?a aiceaaathony ana ?anoiaeu ii aai
ianeoaeeaaieth. A?aiaeiaaiiia iai?oaeiaaiea iau/ii iiaeii aa?iooue a
ethaie iiiaio.

Oe?ia “IBM” yaeyaony iaeiei ece ieiia?ia i?e ninoaaeaiee
eiio?aeoa ia a?aiaeo oneoa. Eiiiuethoa?u e eiie?iaaeueiia iai?oaeiaaiea
aeey ioena aianoa n aaoiiiaeeyie e a?ociaeeaie yaeythony iniiaiuie
aeaeaie iai?oaeiaaiey, aoiaeyueie a yoio aeae oneoa. Oaeay a?aiaea
iau/ii o?aaoao io a?aiaeiaeaoaey ianeoaeeaaoue a?aiaeoaiia
iai?oaeiaaiea, a ecaea?aeee iiaeaea?aeaiey iai?oaeiaaiey a ?aai/ai
ninoiyiee aeeth/athony a a?aiaeioth ieaoo.

Ae?oaie aaaeiie oa?aeoa?enoeeie a?aiaeu oneoa yaeyaony oio oaeo
, /oi oaeay a?aiaea /anoi ia iieiinoueth iiaaoaaony. Ae?oaeie neiaaie,
a?aiaeiay ieaoa ii aeaiiiio eiio?aeoo iaaeinoaoi/ia, /oiau iieiinoueth
iie?uoue noieiinoue iai?oaeiaaiey. Eiio?aeo ia a?aiaeo caeeth/aaony ia
cia/eoaeueii iaiueoee n?ie, /ai iaeeaeaaiue n?ie neoaeau a?aiaeoaiiai
iai?oaeiaaiey, e a?aiaeiaeaoaeue iiaeao iie?uoue naie ?anoiaeu eeai a
iineaaeothueo auieaoao, eeai /a?ac i?iaeaaeo a?aiaeiaaiiiai
iai?oaeiaaiey.

Yoa iineaaeiyy oa?aeoa?enoeea eeceiaa oneoa niaea?aeeo ioieo
a?aeo?aaeiiai i?eie?aiey, aeathuaai a?aiaeaoi?o i?aai aiioee?iaaoue e
aa?iooue iai?oaeiaaiea aei enoa/aiey n?iea iniiaiiai niaeaoaiey ii
a?aiaea. Yoi iieiaeaiea aaaeii e aeey a?aiaeaoi?a, o.e. icia/aao, /oi ii
iiaeao aa?iooue iai?oaeiaaiea, anee oaoie/aneea oniaa?oainoaiaaiey e
oaoiieiae/aneea ?ac?aaioee aeaeatho aai onoa?aaoei eee anee ii i?inoi ia
ioaeaeaaony a i?i.

Oeiainiaay eee eaieoaeueiay a?aiaea

( Financial or
capital leases)

Oeiainiaay a?aiaea (1) ia iaania/eaaao yenieoaoaoeeiiiiai
ianeoaeeaaiey (2), ia iiaeao auoue aiioee?iaaia e (3) iieiinoueth
iiaaoaaony (o.a. a?aiaeiaeaoaeue iieo/aao a?aiaeioth ieaoo, ?aaioth
iieiie oeaia a?aiaeoaiiai iai?oaeiaaiey). Oeiiaay aeiaiai??iiinoue
aeeth/aao a naay neaaeothuea yoaiu.

Yoai 1. Oe?ia, eioi?ay aoaeao eniieueciaaoue iai?oaeiaaiea
(a?aiaeaoi?) auae?aao ii?aaeae?iiua ioieou, eioi?ua ae o?aaothony, e
iaiaa?eaaao oeaio e oneiaey iinoaaee n ecaioiaeoaeai.

Yoai 2. Caoai oe?ia-iieueciaaoaeue aeiaiaa?eaaaony n aaieii eee
eeceiaiaie eiiiaieae (a?aiaeiaeaoaeai) i iieoiea iai?oaeiaaiey o
ecaioiaeoaey eee oe?iu-aeeno?eaooi?a. Eiaaea iai?oaeiaaiea eoieaii,
oe?ia-iieueciaaoaeue iaeiia?aiaiii iiaeienuaaao niaeaoaiea ia a?aiaea
iai?oaeiaaiey o oeiainiaiai o/?aaeaeaiey. Oneiaey a?aiaeu o?aaotho
iieiiai iiaaoaiey eiaanoeoeee oeiainiaiai o/?aaeaeaiey iethn oieaoo
i?eauee, iau/ii eieaaethuaeny io 8 aei 15% a aiae io iaiiaao?iiie noiiu.
A?aiaeaoi?o iau/ii aea?ony auai? aiciaiiaeoue a?aiaeo i?e nieaeaiiie
?aioa eee i?ae?aoeoue a?aiaeo. Ii ii ia eiaao i?aaa aiioee?iaaoue
iniiaioth a?aiaeo, ia naeaeaa iieiinoueth auieao oeiainiaiio
o/?aaeaeaieth. E?iia oiai, a?aiaeaoi? iau/ii ieaoeo eiouanoaaiiue iaeia
e no?aoiaeo ii a?aiaeoaiie nianoaaiiinoe. O.e. a?aiaeiaeaoaeue iieo/aao
i?eaueue iinea yoeo auieao, yoio aeae a?aiaeu /anoi iacuaatho
iaooi-a?aiaea.

Oeiainiaay a?aiaea aiaeiae/ia eecayeo, ii aeaaiia ioee/ea
caeeth/aaony a oii, /oi a?aiaeoaiia iai?oaeiaaiea yaeyaony iiaui, e
a?aiaeiaeaoaeue iieoiaao aai o ecaioiaeoaey eee aeeno?eaooi?a, a ia o
a?aiaeaoi?a – iieueciaaoaey. Iiyoiio eecaye iiaeii n/eoaoueiniaui aeaeii
oeiainiaie a?aiaeu.

Iaeiaiaay einiaeoeey e eeceia

Iieiay noiia aaeaaiaeiie a?aiaeiie ieaou iiaeeaaeeo au/aoo i?e
ii?aaeaeaiee aeioiaeia, iaeaaaaiuo iaeiaii. Ii iaeiaiaay einiaeoeey
aeieaeia auoue oaa?aia, /oi yoi aeaenoaeoaeueii a?aiaea, a ia iieo/aiea
nnoaeu n iiaaoaieai a? a ?ann?i/eo, iacaaiiia a?aiaeie. Iiyoiio aaaeii,
/oiau eiio?aeo ii eeceiao aue ninoaaeai a oi?ia, i?eaieaiie aeey
iaeiaiaie einiaeoeee. Ieaea i?eaiaeyony o?aaiaaiey e eeceiaiaui naeaeeai
i?aaeuyaeyaiua iaeiaiaie einiaeoeeae.

N?ie a?aiaeu aeieaeai auoue iaiaa 30 eao, eia/a a?aiaea ?anniao?eaaaony
eae aeae i?iaeaaee.

?aioa aeieaeia i?aaenoaaeyoue oia?aiioth (i?eaieaioth) i?eaueue aeey
a?aiaeiaeaoaey; oia?aiiay – a aeeaiaciia io 8 aei 15%.

O a?aiaeaoi?a aeieaeai auoue auai? n?aaee ?acee/iuo aiaoieo
i?aaeeiaeaiee.

Aeeyiea eeceiaa ia aaeainiaue io/?o oe?iu

Eeceia, /anoi iacuaatho oeiaine?iaaieai aac io?aaeaiey a
aaeainiaii io/?oa, o.e. ie a?aiaeoaiua aeoeau, ie ianneau ii eiio?aeoai
ia a?aiaeo ia iieacuaathony a aaeaina oe?iu. Yoi eeethno?e?oaony a
oaaeeoea 1 ia i?eia?a aaeainiauo io/?oia aeaoo aeiioaoe/aneeo oe?i A e
A.

Oaae.1 Aeeyiea eeceiaa ia aaeainiaue io/?o. [1,331]

Aei oaaee/aiey aeoeaa Iinea oaaee/aiey aeoeaa

Aeiea 50 aeiee.

Aeoeeiia?iue

eaieoae 50/100 aeiee.

Anaai aeoeaia 100 aeiee.
Aeiea 150 aeiee.

Aeoeeiia?iue

eaieoae 50/200 aeiee.

Anaai aeoeaia 200 aeiee. Aeiea 150 aeiee.

Aeoeeiia?iue

eaieoae 50/200 aeiee.

Anaai aeoeaia 200 aeiee.

Ia?aiia/aeueiua aaeainiaua io/?ou iaaeo oe?i eaeaioe/iu, e iie
iaa eiatho eiyooeoeeaiou aeieaa 50%. Caoai eaaeaeay ec ieo ?aoaao
i?eia?anoe aeoeau noieiinoueth 100 aeiee. Oe?ia A caieiaao 100 aeiee,
/oiau naeaeaoue iieoieo, iiyoiio iie aeeth/athony a aeoeaioth e
ianneaioth /anoue a? aaeainiaiai io/?oa. E eiyooeoeeaio a? aeieaa
oaaee/eaaaony aei 75%. Oe?ia A a?aiaeoao iai?oaeiaaiea. A?aiaea iiaeao
iio?aaiaaoue aunieee oeene?iaaiiue ?anoiae, eioi?ue iiaeao aeaaea
i?aauoaoue nnoaeo oe?iu A, e iaycaoaeuenoaa ii a?aiaea iiaoo auoue
?aaiuie eee aieaa oyae?euie. Ii oio oaeo, /oi io?aaeaaiue a aaeaina
eiyooeoeeaio caaeieaeaiiinoe oe?iu A ieaea niioaaonoaothuaai
eiyooeoeeaioa oe?iu A, iicaieeo oe?ia A iieo/eoue aeiiieieoaeueiue
e?aaeeo io ae?oaeo e?aaeeoi?ia.

Aeaiiue i?eia? iieacuaaao iaaeinoaoie eiyooeoeeaioa caaeieaeaiiinoe
i?e n?aaiaiee aeaoo eiiiaiee. Anee eiiiaiey a?aiaeoao iai?oaeiaaiea ia
cia/eoaeueioth noiio, eiyooeoeeaio caaeieaeaiiinoe iaoi/ii io?aaeaao
iiceoeeth a? eaaa?eaeaea.

Aieaa aunieay aiciiaeiinoue iieo/aiey e?aaeeoa

Iiaeao nouanoaiaaoue aeaa aiciiaeiua neooaoeee, aeathuea eeceiao
i?aeiouanoai, iniaaiii aeey oe?i, aeiaeaathueony iaeneiaeueiiai o?iaiy
oeiainiaiai eaaa?eaeaea.

Ai-ia?auo, /anoi niiauaaony, /oi oe?iu iiaoo iieo/eoue aieueoea
aeaiaaeiua noiiu ia aeeeoaeueiue ia?eiae ii aeiaiai?o i eeceiaa, /ai ii
aeiaiai?o i aa?aioe?iaaiiie nnoaea aeey iieoiee ii?aaeae?iiiai
iai?oaeiaaiey. Ai-aoi?uo, a ?acoeueoaoa oiai, /oi eeceia ia io?aaeaaony
a aaeainiaii io/?oa (ni. oaae. 1), eniieueciaaiea eeceiaa a ea/aneaa
enoi/ieea oeiaine?iaaiey aea?o aiciiaeiinoue oe?ia “eo/oa auaeyaeaoue”
i?e i?iaaaeaiee iiaa?oiinoiiai aiaeeca a? e?aaeeoiniiniaiinoe, e
neaaeiaaoaeueii, iicaieyao eiaoue aieaa aunieee o?iaaiue eaaa?eaeaea ii
n?aaiaieth n ae?oaeie enoi/ieeaie oeiaine?iaaiey. Yoe caia/aiey iniaaiii
aaaeiu aeey iaeeeo oe?i. Ii aeey i?eiyoey ?aoaiey ?oeiaiaenoao oe?iu
neaaeoao ?ann/eoaoue neieueei aoaeao noieoue yoio aiciiaeiue
aeiiieieoaeueiue e?aaeeo. E?iia yoiai nae/an aeoeaii ianoaeaeaaony
aii?in i eaieoaeecaoeee eeceiaa. Anee yoio oaa aoaeao i?aaei?eiyo, oi
eeceia ia aoaeao iaania/eaaoue aIeueooth aiciiaeiinoue iieo/aiey
e?aaeeoa.

Ioeaieaaaiay inoaoi/iay noieiinoue

Iaaei caiaoeoue, /oi a?aiaeiaeaoaeue aeaaeaao nianoaaiiinoueth i?e
ieii/aiee n?iea eeceiaa. Noieiinoue nianoaaiiinoe a eiioea eeceiaa
iacuaaaony inoaoi/iie noieiinoueth. Ia ia?aue acaeyae iiaeao
iieacaoueny, /oi oai, aaea inoaoi/iua noieiinoe aaeeee, aeaaeaiea aoaeao
iaiaa aei?iainoiyuei ii n?aaiaieth n eeceiaii. Iaeiaei i/aaeaeiia
i?aeiouanoai nianoaaiiinoe iinoiyiii aieiaoaeueii aiaeece?oaony. Ia
a?aiaeoaiii iai?oaeiaaiee eciin iiaeao auoue oaeei aieueoei, /oi
inoaoi/iay noieiinoue aoaeao i/aiue iaeaiueeie. Anee inoaoi/iua
noieiinoe aaeeee, oi eiieo?aioeey iaaeaeo eeceiaiauie eiiiaieyie e
ae?oaeie oeiainiauie einoeoooaie, a oaeaea eiieo?aioeey n?aaee naieo
eeceiaiauo eiiiaiee aoaeao auioaeaeaoue eeceiaiaua noaaee nieaeaoueny
aei o?iaiy, iaiaiai??iiiai a eiio?aeoao ii eeceiao. Iiyoiio iaee/ea
inoaoi/iie noieiinoe iai?oaeiaaiey, aa?iyoii, ia yaeyaony ?acoeueoaoii
aieaa ieceeo cao?ao i?e aeaaeaiee. Anee eeceia ioaaouaaao caiaeueiua
o/anoee, iniaaiii a auno?i?acaeaathueony ?aaeiiao, oi inoaoi/iay
noieiinoue iiaeao auoue i/aiue aieueoie, e yoi, anoanoaaiii, ieaaeao
aeeyiea ia aiaeec. Iaeiaei e aoaeouea a?aiaeaoi?u, e a?aiaeiaeaoaee
aoaeoo eioa?aniaaoueny aaee/eiie inoaoi/iie noieiinoe, e anee
iaeeaeaaony cia/eoaeueiay inoaoi/iay noieiinoue, oi eeceiaiaua ieaoaaee
aoaeoo nieaeaiu ec-ca aeeyiey yoiai oaeoi?a.

Oaeei ia?acii, o?oaeii naeaeaoue auaiae ioiineoaeueii aeeyiey
inoaoi/iie noieiinoe ia oi?ie?iaaiea aieaa aunieeo eee aieaa ieceeo
cao?ao i?e eeceiaa ii n?aaiaieth n cao?aoaie i?e aeaaeaiee.

Eiaanoeoeeiiiay iaeiaiaay neeaeea

Eiaanoeoeeiiiay iaeiaiaay neeaeea iiaeao auoue i?eiaiaia
oieueei anee i?eauee e iaeiae oe?iu i?aauoatho ii?aaeae?iiue o?iaaiue.
Anee oe?ia iai?eaueueia eee anee iia ?anoe?yaony oae auno?i e eiaao
oaeea e?oiiua iaeiaiaua neeaeee, /oi ia iiaeao eniieueciaaoue eo ana,
oi aeey ia? iiaeao auoue auaiaeiui caeeth/aiea niaeaoaiey i eeceiaa. A
aeaiiii neo/aa a?aiaeiaeaoaeue aicuei?o e?aaeeo e i?aaeinoaaeo
a?aiaeaoi?o niioaaonoaothuaa nieaeaiea eeceiaiauo ieaoaaeae. AEaeaciua
aei?iae e aaeaeeiee auee naiuie /anouie iieueciaaoaeyie iiaeaee eeceiaa
ii yoie i?e/eia a iineaaeiea aiaeu, a i?iiuoeaiiua eiiiaiee ieacaeenue
ia?aae eeoeii iniaie neooaoeee. Eiiiaiey “ Anaconda” iai?eia?,
oeiaine?iaaea aieueooth /anoue cao?ao aethieieaaiai caaiaea (noieiinoue
138 iei. aeiee) , iinoi?iaiiiai a *eee a 1983 aiaeo n iiiiuueth
eeceiaiaiai niaeaoaiey. “Anaconda” iioa?yea ia iaeiaao 356 iei.aeiee ,
eiaea i?aaeoaeuenoai *eee yeni?ii?ee?iaaei iaaeiua eiie. Oaeei ia?acii,
“Anaconda” ia iiaea eniieueciaaoue iaeiaiaoth neeaeeo, naycaiioth n
iiaui caaiaeii. Caeeth/ea eeceiaiaia niaeaoaiea, “Anaconda” niiaea
ia?aaeaoue iaeiaiaoth neeaeeo a?aiaeiaeaoaeyi, eioi?ua, a naith
i/a?aaeue, i?aaeinoaaeee oe?ia “Anaconda” aieaa ieceoth eeceiaiaoth
ieaoo, /ai oa, eioi?ay au nouanoaiaaea i?e e?aaeeoiii niaeaoaiee.
Neo/aeii eeceia oe?iu “Anaconda” i?eia??e /a?ou eeceiaiaiai eaaa?eaeaea.
A?oiia aaieia e ei?ii?aoeey “Chrysler” aeiaeeee a aeoeeiia?iue eaieoae
38 iei. aeiee, e noaee niaeaaeaeueoeaie-a?aiaeiaeaoaeyie. Yoe
aeaaeaeueoeu-a?aiaeiaeaoaee caiyee o?aaoaioth noiio aeaiaa o o??o
e?oiiaeoeo no?aoiauo eiiiaiee. Aaiee e ei?ii?aoeey “Chrysler” iieo/eee
ia oieueei eiaanoeoeeiiioth iaeiaiaoth neeaeeo, ii oaeaea iaeiaiaia
i?ee?uoea. Naycaiiia n onei?aiiie aii?oecaoeeae ia caaiaea oaeie
eeceiaiaue eaaa?eaeae (/anoi n ninoiyoaeueiuie /anoiuie eeoeaie, eioi?ua
iieo/atho iaeiaia i?ee?uoea, aunooiay eae aeaaeaeueoeu-a?aiaeiaeaoaee)
yaeyaony aaaeiie /a?oie oeiainiaiai ie?a naaiaeiy.

Caeeth/aiea

Eeceia oneoa eee iia?aoeeiiiue eeceia iaania/eaaao eae
oeiaine?iaaiea iniiaiuo n?aaenoa, oae e eo yenieoaoaoeeth, a eecaye e
oeiainiaue eeceia iaania/eaatho oieueei oeiaine?iaaiea e yaeythony
aeueoa?iaoeaiuie oeiaine?iaaieth n iiiiuueth e?aaeeoa.

Oae eae eeceia i?aaenoaaeyao niaie oeiaine?iaaiea “ca
i?aaeaeaie aaeainiaiai io/?oa” , oe?iu iiaoo eiaoue aieueoee oeiainiaue
eaaa?eaeae, anee iie eniieueotho eeceia, /ai i?e acyoeee noii a aeiea.
Yoi yaeyaony iaeiie ec i?e/ei i?aaeii/aaiey eeceiaa. Ii an? aea iaeiae
yaeythony aeaaiie i?e/eiie ?inoa oeiainiaiai eeceiaa. Eeceia iicaieyao
ia?aaeaaaoue iaeiaiaua eueaiou io iieueciaaoaey iniiaiuo n?aaenoa e
iinoaaueeo eaieoaea, e anee yoe noi?iiu iaoiaeyony a ?acee/iuo iaeiaiauo
oneiaeyo, oi iie iiaoo iieo/eoue auaiaeo io eeceiaiaiai niaeaoaiey.
Naaiaeiy, eiaaea ethaay aiciiaeiinoue aieaa auaiaeii e i?eaueueii aanoe
aeaea, eiaoue iaiueoea ?anoiaeu i/aiue aaaeia a oaeeo ae?noeeo iaeiaiauo
e yeiiiie/aneeo oneiaeyo, eae a iaoae no?aia, eeceia aeieaeai
?anniao?eaaoueny eae iaeei ec iaeaieaa ia?niaeoeaiuo e auaiaeiuo
aa?eaioia aeaenoaee ia ?uiea.

Nienie eeoa?aoo?u

Oeiainiaia oi?aaeaiea eiiiaieae/Iau.?aae. A.A.Eociaoeiaie.-I.:-Oiiae
“I?aaiaay eoeueoo?a”, 1995.

Oeiainiaua e eiaanoeoeeiiiua iieacaoaee aeayoaeueiinoe aia?eeaineie
oe?iu.-I.,1991.

*a?ieeia A.I. Oiiaeiaua ae?aee. -I.,1991

O?aei?ia A.A. Aiaei-?onneee oieeiaue neiaa?ue aaethoii-e?aaeeoiuo
oa?ieiia.-I.,1992

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