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Основи бухгалтерського обліку

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Iae?e aeae?a aeiiii?/ii? ae?yeueiino?

Ee?a — ciaiiy 2004

CI?NO

Ia?aaeiiaa 13

?icae?e 1. INIIAE OAI??? AOOAAEOA?NUeEIAI IAE?EO 17

1.1. Nooi?noue, ooieoe??, iaoa oa iniaeeaino? aooaaeoa?nueeiai iae?eo
18

1.2. I?aaeiao oa ia’?eoe aooaaeoa?nueeiai iae?eo 21

1.2.1. Aecia/aiiy i?aaeiaoa oa ia’?eo?a aooaaeoa?nueeiai iae?eo 21

1.2.2. Eeaneo?eaoe?y aeoea?a i?aei?e?inoaa 22

1.2.3. Oa?aeoa?enoeea eai?oaeo i?aei?e?inoaa 24

1.2.4. Eeaneo?eaoe?y ciaia’ycaiue 25

1.2.5. ?io? ia’?eoe aooaaeoa?nueeiai iae?eo 26

1.3. I?eioeeie aooaaeoa?nueeiai iae?eo oa o?iainiai? ca?oiino? 28

1.4. Iaoiae aooaaeoa?nueeiai iae?eo CI

1.4.1. Aecia/aiiy iaoiaeo oa eiai aeaiaio?a CI

1.4.2. Aeieoiaioaoe?y oa ?iaaioa?ecaoe?y CI

1.4.3. Ioe?iea oa eaeueeoethaaiiy 34

1.4.4. Aooaaeoa?nuee? ?aooiee oa iiaea?eiee caien 36

1.4.5. Aaeain oa ca?oi?noue 45

6 Ci?no

1.5. Neioaoe/iee oa aiae?oe/iee iae?e, iae?eia? ?aa?no?e 49

1.6. Oi?ie aooaaeoa?nueeiai iae?eo 52

1.7. Ii?yaeie aaaeaiiy iae?eo 55

1.8. I?aeoe/i? caaaeaiiy c oai??? aooaaeoa?nueeiai iae?eo 57

?icae?e 1

INIIAE OAI??? AOOAAEOA?NUeEIAI IAE?EO

Ii?iaoeaia aaca

1. Caeii Oe?a?ie “I?i aooaaeoa?nueeee iae?e oa o?iainiao ca?oi?noue a
Oe?a?i?” a?ae 16.07.99 ?. ? 996.

2. Caeii Oe?a?ie “I?i iiiaeaoeoaaiiy i?eaooeo i?aei?e?inoa” a?ae
22.05.97 ?. ? 283.

3. Ieai ?aooie?a aooaaeoa?nueeiai iae?eo aeoea?a, eai?oaeo, ciaia’ycaiue
? ainiiaea?nueeeo iia?aoe?e i?aei?e?inoa ? i?aai?caoe?e, caoaa?aeaeaiee
iaeacii I?i?noa?noaa o?iain?a Oe?a?ie a?ae 30.11.99 ?. ?291.

4. ?ino?oeoe?y i?i canoinoaaiiy ieaio ?aooie?a aooaaeoa?nueeiai iae?eo
aeoea?a, eai?oaeo, ciaia’ycaiue ? ainiiaea?nueeeo iia?aoe?e i?aei?e?inoa
? i?aai?caoe?e, caoaa?aeaeaia iaeacii I?i?noa?noaa o?iain?a Oe?a?ie a?ae
30.11.99 ?. ? 291.

5. Iieiaeaiiy (noaiaea?oe) aooaaeoa?nueeiai iae?eo ? 1—25, caoaa?aeaeai?
iaeacaie I?i?noa?noaa o?iain?a Oe?a?ie.

6. Iieiaeaiiy i?i aeieoiaioaeueia caaacia/aiiy caien?a aooaaeoa?nueeiai
iae?eo, caoaa?aeaeaia iaeacii I?i?noa?noaa o?iain?a Oe?a?ie a?ae
24.05.95 ?. ? 88.

7. ?ino?oeoe?y c ?iaaioa?ecaoe?? iniiaieo cania?a, iaiaoa??aeueieo
aeoea?a, oiaa?ii-iaoa??aeueieo oe?iiinoae, a?ioiaeo eioo?a ? aeieoiaio?a
oa ?ic?aooie?a, caoaa?aeaeaia iaeacii I?i?noa?noaa o?iain?a Oe?a?ie a?ae
08.94 ?. ? 69.

8. Iaoiaee/i? ?aeiiaiaeaoe?? ?c canoinoaaiiy ?aa?no??a aooaaeoa?nueeiai
iae?eo, caoaa?aeaeai? iaeacii I?i?noa?noaa o?iain?a Oe?a?ie a?ae
29.12.2000 ?. ? 356.

9. Aeac?aee i?i neeaae oa ii?yaeie caiiaiaiiy iae?eiaeo ?aa?no??a iaeeie
i?aei?e?inoaaie, caoaa?aeaeai? iaeacii I?i?noa?noaa o?iain?a Oe?a?ie
a?ae 31.05.96 ?. ? 112.

10. Iaoiaee/i? ?aeiiaiaeaoe?? ?c canoinoaaiiy ?aa?no??a aooaaeoa?nueeiai
iae?eo iaeeie i?aei?e?inoaaie, caoaa?aeaeai? iaeacii I?i?noa?noaa
o?iain?a Oe?a?ie a?ae 25.06.2003 ?. ? 422.

11. Iaeace I?i?noa?noaa noaoenoeee Oe?a?ie “I?i caoaa?aeaeaiiy oeiiaeo
oi?i ia?aeiiiai iae?eo” a?ae 29.12.95 ?. ? 352, a?ae 22.05.96 ?. ? 144 ?
145 oa ?i.

12. Ia?ae?e oeiiaeo aeieoiaio?a, ui noai?ththoueny a ae?yeueiino?
i?aai?a aea?aeaaii? aeaaee oa i?noeaaiai naiia?yaeoaaiiy, ?ioeo onoaiia,
i?aai?caoe?e ? i?aei?e?inoa, ?c cacia/aiiyi oa?i?i?a caa??aaiiy
aeieoiaio?a, caoaa?aeaeaiee iaeacii Aieiaiiai a?o?aiiai oi?aae?iiy i?e
Eaa?iao? I?i?no??a Oe?a?ie a?ae 20.07.98 ?. ?41.

13. Ii?yaeie iiaeaiiy o?iainiai? ca?oiino?, caoaa?aeaeaiee iaeacii
I?i?noa?noaa o?iain?a Oe?a?ie a?ae 28.02.2000 ?. ? 419.

14. Iaeac I?i?noa?noaa o?iain?a Oe?a?ie “I?i i?ei?oee aei ??/ii?
o?iainiai? ca?oiino?” a?ae 29.11.2000 ?. ? 112.

1.1. Nooi?noue, ooieoe??, iaoa oa iniaeeaino? aooaaeoa?nueeiai iae?eo

Ainiiaea?nueeee iae?e aeiee o aeaai? /ane, eiee ethaee ii/aee anooiaoe a
ia?o? ainiiaea?nuee? aca?iia?aeiineie.

Ainiiaea?nueeee iae?e — oea niin?a e?euee?niiai a?aeia?aaeaiiy ? ye?nii?
oa?aeoa?enoeee ainiiaea?nueei? ae?yeueiino? c iaoith oi?aae?iiy iath.

O?aaeeoe?eieie aeaeaie ainiiaea?nueeiai iae?eo ?:

— aooaaeoa?nueeee;

— noaoenoe/iee;

— iia?aoeaiee.

Iniiae oai??? aooaaeoa?nueeiai iae?eo

Ia nueiaiaei? ?nio? ua iiaeaoeiaee iae?e.

Aooaaeoa?nueeee iae?e — oea i?ioean aeyaeaiiy, aei??thaaiiy,
?a?no?aoe??, iaeiie/aiiy, ocaaaeueiaiiy, caa??aaiiy oa ia?aaea/?
?ioi?iaoe?? i?i ae?yeuei?noue i?aei?e?inoaa ciai?oi?i oa aioo??oi?i
ei?enooaa/ai.

Noaoenoe/iee iae?e — oea iae?e ianiaeo oa ie?aieo oeiiaeo
ainiiaea?nueeeo iia?aoe?e oa nioe?aeueii-a?iiaaenueeeo yaeu.

Iia?aoeaiee iae?e — oea iae?e ie?aieo ainiiaea?nueeeo oa oaoiieia?/ieo
iia?aoe?e aeey iia?aoeaiiai ea??aieoeoaa.

Iiaeaoeiaee iae?e iiaeia aecia/eoe ye nenoaio o?iainiaeo aca?iia?aeiinei
i?ae ieaoieeii iiaeaoe?a ? athaeaeaoii c iiaeaoe?a, cai??a oa
iiaeaoeiaeo ieaoaae?a.

Iaoith aaaeaiiy aooaaeoa?nueeiai iae?eo ? iaaeaiiy ei?enooaa/ai aeey
i?eeiyooy ??oaiue iiaii?, i?aaaeeai? oa iaoia?aaeaea-ii? ?ioi?iaoe?? i?i
o?iainiaee noai, ?acoeueoaoe ae?yeueiino? oa ?oo a?ioiaeo eioo?a
i?aei?e?inoaa.

Ei?enooaa/? aooaaeoa?nueeiai iae?eo iiae?eythoueny ia ciai?oi?o ?
aioo??oi?o.

Ciai?oi? ei?enooaa/? — aaiee, e?aaeeoi?e, ?iaanoi?e, i?aaie noaoenoeee,
iiaeaoeia? i?aaie oiui; aioo??oi? — ea??aieoeoai i?aei?e?inoaa,
caniiaieee, aeoe?iia?e, i?aoe?aieee i?aei?e?inoaa.

Iei? aeae?eythoue aeaa aeaee aooaaeoa?nueeiai iae?eo — o?iainiaee ?
oi?aae?inueeee.

O?iainiaee iae?e ioiieth? an? ae?eyiee iae?eo, caaa?oo?oueny neeaaeaiiyi
o?iainiai? ca?oiino? ? aaaeaoueny aeey ciai?oi?o ei?enooaa/?a.

Oi?aae?inueeee (aioo??oiueiainiiaea?nueeee) iae?e — aaaeaoueny aeey
aioo??oi?o ei?enooaa/?a.

Aooaaeoa?nueeee iae?e aea? ?ioi?iaoe?th aeey aaaaoueio ?ioeo aeae?a
iae?eo, aeey aiae?co, eiio?ieth oa i?eeiyooy oi?aae?inueeeo ??oaiue,
ine?eueee a?i aaaeaoueny aacia?a?aii ? a?aeia?aaeo? anth ainiiaea?nueeo
ae?yeuei?noue i?aei?e?inoaa. Aooaaeoa?nueeee iae?e o?nii iia’ycaiee c
?ioeie aeiiii?/ieie iaoeaie — aiae?cii ainiiaea?nueei? ae?yeueiino?,
noaoenoeeith, aaeocaaeie aeiiii?eaie, o?iainaie, iiaeaoeiaei iae?eii,
iaiaaeaeiaioii, ia?eaoeiaii oiui.

Caniiaieeii aooaaeoa?nueeiai iae?eo aaaaeathoue Eoeo Ia/ie?, yeee a 1494
?. aeaeaa eieao “O?aeoao i?i ?aooiee ? caiene”, oi/a ia?oei iaienaa i?i
iiaea?eio aooaaeoa??th A. Eio?oeue? a 1458 ?. O e?oiienao aia?oa
caaaeo?oueny aooaaeoa? (eieaiaea?aeaoaeue) a 1498 ?., aoaeeoi?
(eiio?iea? iae?eo) — a 1324 ?.

Ia nueiaiaei? ?ieue ? iiaeeeaino? aooaaeoa?nueeiai iae?eo a noni?euenoa?
iano?eueee i?aeaeueeeny, ui aooaaeoa? iiaeiai aooe ia o?eueee
iae?eiaoeai, a e aeaoioa?ii, oiaoi ia o?eueee oi?ioaaoe ?ioi?iaoe?th, a
e aeoeaii ?? aeei?enoiaoaaoe.

O no/aniiio noni?euenoa? ?ioaa?aoe?y aeiiii?ee iaaoea oaeeo ?ici???a, ui
noaea iaiao?aeiith oi?o?eaoe?y aooaaeoa?nueeiai iae?eo aeey oiai, uia
ca?oi?noue iaeieo aea?aeaa aoea c?icoi?eith a ?ioeo aea?aeaaao. C oe??th
iaoith a 1979 ?. noai?aii Eii?oao ?c i?aeia?iaeieo noaiaea?o?a
aooaaeoa?nueeiai iae?eo (EINAI) ? ?icii/aoi ?ic?iaeo i?aeia?iaeieo
noaiaea?o?a aooaaeoa?nueeiai iae?eo (INAI) — ?A8. A 1999 ?. a Oe?a?i?
?icii/aeiny ?aoi?ioaaiiy aooaaeoa?nueeiai iae?eo ca?aeii c INAI ?
iaoe?iiaeueieie Iieiaeaiiyie (noaiaea?oaie) aooaaeoa?nueeiai iae?eo
(I(N)AI). C 2000 ?. aooaaeoa?nueeee iae?e a Oe?a?i? aaaeaoueny
a?aeiia?aeii aei I(N)AI oa iiaiai Ieaio ?aooie?a [6, 3, 4].

Iniaeeaino? aooaaeoa?nueeiai iae?eo:

1) aacia?a?aiee, nooe?eueiee;

2) iaia’yceiaa aeieoiaioaeueia i?aeoaa?aeaeaiiy eiaeiiai
ainiiaea?nueeiai oaeoo;

3) ocaaaeueiaiiy a a?ioiaiio ae?aaeaii?;

4) aeei?enoaiiy niaoeeo?/ieo niinia?a — ?aooiee, iiaea?eiee caien,
aaeain.

Ooieoe?? aooaaeoa?nueeiai iae?eo:

— ?ioi?iaoe?eia (iae?eiaa);

— iae?eiai-eiio?ieueia;

— iae?eiai-aiae?oe/ia.

I?iaeoeo aooaaeoa?nueeiai iae?eo — oea iae?eiaa ?ioi?iaoe?y, iae?eia?
??oaiiy oa i?iaeoe oi?aae?inueeeo ??oaiue. I?iaeoeo aooaaeoa?nueeiai
iae?eo iaiaoa??aeueiee, iaoa??aeuei? o?eueee eiai iin??.

Aei??ieee aooaaeoa?nueeiai iae?eo:

— iaoo?aeuei? (e?eia?aie, iao?e oiui);

— o?oaeia? (ethaeeii-aiaeeia, ethaeeii-aeaiue);

— a?ioia? (an? iieacieee i?eaiaeyoueny aei ?aeeiiai a?ioiaiai
aei??ieea).

1.2. I?aaeiao oa ia’?eoe aooaaeoa?nueeiai iae?eo

1.2.1. Aecia/aiiy i?aaeiaoa oa ia’?eo?a aooaaeoa?nueeiai iae?eo

I?aaeiao aooaaeoa?nueeiai iae?eo — oea aea/aiiy oa a?aeia?aaeaiiy noaio
aeoea?a (ainiiaea?nueeeo cania?a) i?aei?e?inoaa, ?o aeei?enoaiiy oa
?acoeueoao?a ?iaioe i?aei?e?inoaa, ocaaaeueiaieo o a?ioiaiio ae?aaeaii?,
aeey caaeiaieaiiy iio?aa oi?aae?iiy i?aei?e?inoaii.

Nooi?noue i?aaeiaoa aooaaeoa?nueeiai iae?eo ?ice?eaa?oueny /a?ac eiai
ia’?eoe.

Ia’?eoe aooaaeoa?nueeiai iae?eo:

1. Aeoeae.

2. Eai?oae.

3. Ciaia’ycaiiy.

4. Ainiiaea?nuee? i?ioeane.

5. Aeo?aoe.

6. Aeioiaee.

O I(N)AI 1 “Caaaeuei? aeiiae aei o?iainiai? ca?oiino?” iiaeaii
aecia/aiiy ia’?eo?a aooaaeoa?nueeiai iae?eo.

Aeoeaaie aaaaeathoue ?ano?ne, eiio?ieueiaai? i?aei?e?inoaii o
?acoeueoao? ieioeeo iiae?e, aeei?enoaiiy yeeo, ye i/?eo?oueny, i?ecaaaea
aei iaea?aeaiiy aeiiii?/ieo aeaiae o iaeaooiueiio.

Ciaia’ycaiiy — oea caai?aiaai?noue i?aei?e?inoaa, ui aeieeea aiane?aeie
ieioeeo iiae?e, iiaaoaiiy yei? a iaeaooiueiio, ye i/?eo?oueny, ni?eyoeia
ciaioaiith ?ano?n?a i?aei?e?inoaa, Ui ao?eththoue o nia? aeiiii?/i?
aeaiaee.

Aeaniee eai?oae — /anoeia a aeoeaao i?aei?e?inoaa, ui caeeoa?oueny i?ney
ae?aooaaiiy eiai ciaia’ycaiue.

Aeioiaee — oea ca?eueoaiiy aeiiii?/ieo aeaiae o aeaeyae? iaaeoiaeaeaiiy
aeoea?a aai ciaioaiiy ciaia’ycaiue, aiane?aeie /iai ca?eueoo?oueny
aeaniee eai?oae i?aei?e?inoaa (ca aeiyoeii ca?eueoaiiy eai?oaeo ca
?aooiie aiane?a aeaniee?a).

Aeo?aoe — ciaioaiiy aeiiii?/ieo aeaiae o aeaeyae? aeaoooy aeoea?a aai
ca?eueoaiiy ciaia’ycaiue, ui i?ecaiaeyoue aei ciaioaiiy aeaniiai
eai?oaeo i?aei?e?inoaa (ca aeiyoeii ciaioaiiy eai?oaeo ca ?aooiie eiai
aeeo/aiiy aai ?iciiae?eo i?ae aeanieeaie).

Ainiiaea?nuee? i?ioeane — oea i?ioeane caaio?ae? iaoa??ae?a,
ae?iaieoeoaa i?iaeoeoe?? (?ia?o, iineoa) oa ?aae?caoe??. Aiie
neeaaeathoueny c ie?aieo ainiiaea?nueeeo iia?aoe?e, eiaeia c yeeo
iiaeiia aooe caaeieoiaioiaaia.

?icaeyiaii aeieeaaei?oa ia’?eoe aooaaeoa?nueeiai iae?eo.

1.2.2. Eeaneo?eaoe?y aeoea?a i?aei?e?inoaa

Aeoeae i?aei?e?inoaa iiae?eythoue ia iai?ioi?, iaiai?ioi? oa caeo/ai?.

Iai?ioi? aeoeae — a?ioia? eiooe oa ?o aea?aaeaioe, ui ia iaiaaeai? o
aeei?enoaii?, a oaeiae ?io? aeoeae, i?ecia/ai? aeey ?aae?caoe?? /e
niiaeeaaiiy i?ioyaii iia?aoe?eiiai oeeeeo /e i?ioyaii 12 i?nyoe?a c
aeaoe Aaeaino.

Iaiai?ioi? aeoeae — an? aeoeae, ui ia ? iai?ioieie.

Caeo/ai? aeoeae — aeoeae, ui ia iaeaaeaoue i?aei?e?inoao.

Neeaae aeoea?a ?c cacia/aiiyi iiia?a noaiaea?oo, a yeiio ?ice?eaa?oueny
iae?e a?aeiia?aeiiai aeoeao, iiaeaii a oaae. 1.1.

C iiaeyaeo aeiiii?/ii? oai??? iaiai?ioi? aeoeae iaeaaeaoue aei cania?a
i?aoe?.

Caniae i?aoe? aa?ooue o/anoue o i?ioean? ae?iaieoeoaa iaiaeii?aciai ?
ia?aiinyoue aa?o?noue ia ciiao noai?aiee i?iaeoeo /anoeiaie.

Caniae i?aoe? ?acii c i?aaeiaoaie i?aoe? noaiiaeyoue caniae
ae?iaieoeoaa.

I?aaeiaoe i?aoe? — aa?ooue o/anoue o i?ioean? ae?iaieoeoaa iaeei ?ac ?
ia?aiinyoue aa?o?noue ia noai?aiee i?iaeoeo iiai?noth (ae?iaie/?
caiane).

Oaaeeoey 1.1

? ii?.Iacaa aeoea?aNeeaae aeoea?a1. Iaiai?ioi? aeoeae1.1Iniiai?
caniae1.2?io? iaiai?ioi? iaoa??aeuei? aeoeae (I(N)AI 7)A?ae?ioa/i?
oiiaee

Iaeioe?ii? iaiai?ioi? iaoa??aeuei? aeoeae

I?e?iaei? ?ano?ne Oei/ania? (iaoeooeuei?) nii?oaee ?iaaioa?ia oa?a
I?aaeiaoe i?ieaoo oa ?i.1.3Iaiaoa??aeuei? aeoeae (I(N)AI 8)I?aaa
ei?enooaaiiy i?e?iaeieie ?ano?naie

I?aaa ei?enooaaiiy iaeiii I?aaa ia ciaee aeey oiaa??a ? iineoa
Aaoi?nuee? oa noi?aei? c ieie i?aaa oiui2. Iai?ioi? aeoeae2.1Caiane
(I(N)AI 9)Ae?iaie/? caiane (ne?iaeia ? iaoa??aee, iaeeai, cai/anoeie,
iai?aoaa?eeaoe oa?i.)

Iaeioe?ii? oa oaeaeeiciiooaai? i?aaeiaoe (IOI)

Iacaaa?oaia ae?iaieoeoai aioiaa i?iaeoeoe?y

Oaa?eie ia ae?iuoaaii? oa a?aeaiae?ae? Oiaa?e oa ?i.2.2A?ioia? eiooeA
ean?, ia ?aooieao o aaieao2.3Aeaa?oi?nueea caai?aiaai?noue (I(N)AI 10)
(aeaa?oi? — ai?aeiee i?aei?e?inoaa)Ai?ae iieoioe?a, i?aeca?oieo in?a oa
?ioeo aeaa?oi??a3. Caeo/ai? aeoeaeI?aiaeiaai? iniiai? caniae, aeoeae ia
a?aeiia?aeaeueiiio caa??aaii? oa ?i.

?icae?e 1I?aaeiaoe i?aoe? oa caniae a ia?ao (oiaa?e, aioiaa i?iaeoeoe?y,
a?io?, aeaa?oi?nueea caai?aiaai?noue) noaiiaeyoue, ye aeaeii ?c
iaaaaeaii? eeaneo?eaoe??, iai?ioi? caniae.

1.2.3. Oa?aeoa?enoeea eai?oaeo i?aei?e?inoaa

Iaaaaeo?ii: aeaniee eai?oae — oea /anoeia a aeoeaao i?aei?e?inoaa, ui
caeeoa?oueny i?ney ae?aooaaiiy eiai ciaia’ycaiue. Oea ni?aa?aeiioaiiy
aeoea?a, eai?oaeo oa ciaia’ycaiue iaceaathoue aaeainiaei ??aiyiiyi:

Aeoeae = Eai?oae + Ciaia

Aei eai?oaeo iaeaaeaoue:

1. Noaoooiee eai?oae.

2. Aeiaeaoeiaee eai?oae.

3. ?aca?aiee eai?oae.

4. Oe?eueiaa o?iainoaaiiy oa oe?eueia? iaaeoiaeaeaiiy.

5. I?eaooie oa ?i.

Noai?aiiy i?aei?e?inoa (e??i iai?eaooeiaeo) ii/eia?oueny c oi?ioaaiiy ?o
noaoooiiai eai?oaeo. I?i?iaeueiee ?ici?? noaoooiiai eai?oaeo aeey ??cieo
aeae?a i?aei?e?inoa aecia/a?oueny caeiiiaeaa/i. Noaoooiee eai?oae iiaea
oi?ioaaoeny ?c a?ioae, iniiaieo cania?a, iaiaoa??aeueieo aeoea?a oiui.
Oaeei /eiii, i?aei?e?inoai a?ae?aco i?ney noai?aiiy iaoeia eai?oae ?
aeoeae, c yeeo a?i neeaaea?oueny, i?e/iio a iaeiaeiaiio ?ici???. Oey
??ai?noue iieeaaeaia a iniiao oi?ioaaiiy aooaaeoa?nueeiai aaeaino. A
i?ioean? ae?yeueiino? i?aei?e?inoaa c?inoaoeiooue eiai aeoeae, iiaeeeai,
? eai?oae, c’yaeyoueny ciaia’ycaiiy, aea aaeainiaa ??aiyiiy caaaeaee
aeeiioaaoeiaoueny, i?i ui aeieeaaei?oa eoeiaoueny aeae?.

sseui noaoooiee eai?oae i?aei?e?inoaa oi?io?oueny aea?aeaaith, oae?
i?aei?e?inoaa iaceaathoueny i?aei?e?inoaaie aea?aeaaii? oi?ie aeaniino?,
yeui noaoooiee eai?oae oi?io?oueny caniiaieeaie — o?ce/ieie aai
th?eaee/ieie iniaaie, — oea i?aei?e?inoaa iaaea?aeaaii? oi?ie aeaniino?,
aai iaaea?aeaai? i?aei?e?inoaa.

Iaaea?aeaai? i?aei?e?inoaa a i?ioean? ae?yeueiino? iiaeii? noai?thaaoe
?aca?aiee eai?oae o ?ici??? 25 % noaoooiiai eai?oaeo ca ?aooiie
a?ae?aooaaiue a?ae i?eaooeo ia iaio 5 % /enoiai i?eaooeo ca ??e.

Aeiaeaoeiaee eai?oae neeaaea?oueny c ai?n?eiiai aeioiaeo, aa?oino?
aaciieaoii io?eiaieo aeoea?a, noi aeiioe?iee aeoea?a oiui.

I?eaooie — oea noia, ia yeo aeioiaee ia?aaeuothoue iia’ycai? c ieie
aeo?aoe. Iaenei?caoe?y i?eaooeo — iaeia c iniiaieo caaaeaiue
i?aei?e?inoaa.

Oe?eueiaa o?iainoaaiiy — oea iaaeoiaeaeaiiy c athaeaeaoo, a?ae
i?aei?e?inoa /e a?ae o?ce/ieo in?a ia aecia/ai? oe?e? (ia eai?oaeuei?
aeeaaeaiiy, iaoeia? ?ic?iaee, iie?eooy caeoe?a i?aei?e?inoa oiui).

1.2.4. Eeaneo?eaoe?y ciaia’ycaiue

Aeaee ? neeaae ciaia’ycaiue ca?aeii c I(N)AI 11 “Ciaia’ycaiiy” iiaeaii o
oaae.1.2.

Oaaeeoey 1.2

? ii?.Aeaee ciaia’ycaiueNeeaae
ciaia’ycaiue1231Aeiaaino?ieia?Aeiaaino?ieia? e?aaeeoe aaie?a ?io?
aeiaaino?ieia? o?iainia? ciaia’ycaiiy A?aeno?i/ai? iiaeaoeia?
ciaia’ycaiiy ?io? aeiaaino?ieia? ciaia’ycaiiy2Iioi/iEi?ioeino?ieia?
e?aaeeoe aaie?a Iioi/ia caai?aiaai?noue ca aeiaaino?ieiaeie
ciaia’ycaiiyie

Ei?ioeino?ieia? aaenae? aeaeai? E?aaeeoi?nueea caai?aiaai?noue ca
oiaa?e, ?iaioe, iineoae (ia?aae iinoa/aeueieeaie oa ?ioeie e?aaeeoi?aie)

?ioa iioi/ia caai?aiaai?noue: ia?aae athaeaeaoii, i?aaiaie nioe?aeueiiai
no?aooaaiiy, iicaathaeaeaoieie oiiaeaie, ca ?ic?aooieaie c iieaoe
i?aoe?, ?c aioo??oi?o ?ic?aooie?a oiui3Caaacia/aiiyNoai?ththoueny aeey
a?aeoeiaeoaaiiy iaeaooi?o aeo?ao ia iieaoo a?aeionoie i?aoe?aieeai,
aeeiiaiiy aa?aio?eieo ciaia’ycaiue, aeiaeaoeiaa iain?eia caaacia/aiiy
oiui4Iaia?aaeaa/ai?A?aeia?aaeathoueny ia iicaaaeainiaeo ?aooieao
i?aei?e?inoaa5Aeioiaee iaeaooi?o ia??iae?aIo?eiai? iaia?aae eiooe ca
iineoae (i?iaeoeoe?th, ?iaioe), ye? aoaeooue iaaeai? a iaeaooiueiio (ca
iaaeai? a i?aiaeo i?ei?uaiiy, ca ia??iaee/i? aeaeaiiy ia?aaeieaoa oiui)

Iioi/i? ciaia’ycaiiy iiaeii? aooe iiaaoai? i?ioyaii aeaaiaaeoeyoe
i?nyoe?a c aeaoe Aaeaino aai i?ioyaii iia?aoe?eiiai oeeeeo
i?aei?e?inoaa.

Aeiaaino?ieia? ciaia’ycaiiy — an?, ye? ia ? iioi/ieie. sseui oa?i?i
iiaaoaiiy aeiaaino?ieiaiai ciaia’ycaiiy ianoa? a ianooiiiio ?ioe? iaioa
i?ae /a?ac 12 i?nyoe?a c aeaoe Aaeaino, oaea ciaia’ycaiiy ia?aaiaeeoueny
aei neeaaeo iioi/ii? caai?aiaaiino? ca aeiaaino?ieiaeie ciaia’ycaiiyie.

E?aaeeoi?nueea caai?aiaai?noue — a?ioia? eiooe i?aei?e?inoaa,
i?aai?caoe?? aai onoaiiae, ui i?aeeyaathoue nieao? a?aeiia?aei?e
th?eaee/i?e aai o?ce/i?e inia? (e?aaeeoi?o).

E?aaeeoi? — iiceeiaeaaaoeue, yeee aea? ui-iaaoaeue o ai?a, iaaea?
e?aaeeo.

1.2.5. ?io? ia’?eoe aooaaeoa?nueeiai iae?eo

Ainiiaea?nuee? i?ioeane — oea i?ioeane caaio?ae?, ae?iaieoeoaa oa
?aae?caoe??.

Aeoeae i?aei?e?inoaa iino?eii ci?iththoue naith oi?io — ca a?io?
eoiothoueny ae?iaie/? caiane, ye? iio?i aeei?enoiaothoueny o
ae?iaieoeoa? aioiai? i?iaeoeoe??; ?aae?caoe?y i?iaeoeoe?? ciiao
i?eiineoue a?io? ? oae aeae?. Ioaea, ainiiaea?nuee? i?ioeane
coiiaeththoue iino?eiee e?oaiia?a aeoea?a.

A ie?aieo aaeocyo ae?yeueiino? iiaea aooe a?aenooi?e oie /e ?ioee
i?ioean: a oi?a?ae? i?aeoe/ii a?aenooi?e i?ioean ae?iaieoeoaa, a
iaoeia?e oa iaa/aeuei?e ae?yeueiino? /anoi iaeaea a?aenooi?e i?ioean
caaio?ae?. Aoaathoue ? niaoeeo?/i? i?ioeane, aei yeeo, iai?eeeaae,
iiaeia a?aeianoe i?aai?caoe?th niiaeeaaiiy a a?iiaaenueeiio oa?/oaaii?.

Ainiiaea?nuee? i?ioeane neeaaeathoueny c ie?aieo ainiiaea?nueeeo
iia?aoe?e, iai?eeeaae, iia?aoe?? ii?eaooeoaaiiy ia neeaae ae?iaie/eo
caian?a, ?o iieaoa, ia?aaea/a c? neeaaeo o ae?iaieoeoai oiui.

O i?ioean? ae?yeueiino? i?aei?e?inoai cae?enith? iaai? aeo?aoe [I(N)AI
16] ? io?eio? aeioiaee [I(N)AI 15, 3].

O aooaaeoa?nueeiio iae?eo ie?aii iae?eiaothoue aeioiaee ? aeo?aoe a?ae
??cieo aeae?a ae?yeueiino? i?aei?e?inoaa (?en. 1.1).

Iniiaia

?ioa iia?aoe?eia

??cieoey i?ae aeioiaeaie a?ae on?o aeae?a ae?yeueiino? oa aeo?aoaie ca
an?ia aeaeaie aea? o?iainiaee ?acoeueoao ae?yeueiino? i?aei?e?inoaa,
ae?aaeaiee o oi?i? i?eaooeo aai caeoeo.

Aeioiaee a?ae iniiaii? ae?yeueiino? — oea eiooe, io?eiai? a?ae
?aae?caoe?? i?iaeoeoe??, ?ia?o, iineoa, ye? ae?iaey? (cae?enith?,
iaaea?) i?aei?e?inoai, ca oe?iaie, aecia/aieie ?eieii. Aeo?aoe ia
ae?iaieoeoai oe??? i?iaeoeoe?? neeaaeathoueny c aeo?ao aeeai? (iieaoa
i?aoe? i?aoe?aiee?a) oa o?a/aaeaii? (ne?iaeia, iaoa??aee, iaeeai,
aeaeo?iaia?a?y oiui) i?aoe?.

Aeioiaee oa aeo?aoe a?ae ?ioi? iia?aoe?eii? ae?yeueiino? aeeth/athoue
aeioiaee a?ae iia?aoe?eii? i?aiaee aeoea?a, aeio?ae ? ao?aoe a?ae
iia?aoe?eii? eo?niai? ??cieoe?, oo?aoe, iai?, iaonoieee io?eiai? oa
niea/ai? oa ?i.

O?iainiaa ae?yeuei?noue — oea iaea?aeai? aeea?aeaiaee, a?aenioee oiui,
aeo?aoe — oea aeo?aoe ia nieaoo a?aenioe?a ca e?aaeeo oiui.

?io? aeioiaee ? aeo?aoe aeeth/athoue aeioiaee a?ae ?aae?caoe??
o?iainiaeo ?iaanoeoe?e, iaiai?ioieo aeoea?a ca ae?aooaaiiyi ?o
nia?aa?oino?, aeo?aoe a?ae nienaiiy oa ooe?iee iaiai?ioieo aeoea?a,
aeioiaee ? ao?aoe a?ae iaiia?aoe?eii? eo?niai? ??cieoe? oiui.

1.3. I?eioeeie aooaaeoa?nueeiai iae?eo oa o?iainiai? ca?oiino?

O Caeii? [1] oa a I(N)AI 1 aecia/aii i?eioeeie aooaaeoa?nueeiai iae?eo
oa o?iainiai? ca?oiino?.

1. I?eioeei ia??iaee/iino? — ae?yeuei?noue i?aei?e?inoaa iiae?ey?oueny
ia iaai? ia??iaee /ano c iaoith neeaaeaiiy o?iainiai? ca?oiino?.
O?iainiaa ca?oi?noue iiaea?oueny c ??/iith ia??iaee/i?noth, i?ii?aeia —
c eaa?oaeueiith.

2. Aaoiiiiiino? i?aei?e?inoaa — eiaeia i?aei?e?inoai ?icaeyaea?oueny ye
th?eaee/ia iniaa, a?aeie?aieaia a?ae ?? aeaniee?a, oiaoi iniaenoa iaeii
oa ciaia’ycaiiy aeaniee?a ia iiaeii? a?aeia?aaeoaaoeny o o?iainia?e
ca?oiino? i?aei?e?inoaa.

3. Aacia?a?aiino? ae?yeueiino? — ioe?iea aeoea?a oa ciaia’ycaiue
i?aei?e?inoaa cae?eniththoueny, aeoiaey/e c i?eiouaiiy, ui eiai
ae?yeuei?noue o?eaaoeia aeae?. Ioe?iea iaeia i?aei?e?inoaa i?e
aacia?a?ai?e ae?yeueiino? oa a ?ac? eiai e?ea?aeaoe?? aoaea ??ciith.

4. ?noi?e/ii? (oaeoe/ii?) nia?aa?oino? — an? aeoeae i?aei?e?inoaa
ioe?iththoue ca ?noi?e/iith aa?o?noth, oiaoi ca aa?o?noth i?eaeaaiiy aai
ca /enoith ?aae?caoe?eiith aa?o?noth. sseui /enoa ?aae?caoe?eia
aa?o?noue iaioa a?ae ?noi?e/ii? nia?aa?oino?, ioe?iea aecia/a?oueny
aeoiaey/e ?c /enoi? ?aae?caoe?eii? aa?oino?. *enoa ?aae?caoe?eia
aa?o?noue — i/?eoaaia oe?ia ?aae?caoe?? aeoea?a ca ae?aooaaiiyi
i/?eoaaieo aeo?ao. *enoa ?aae?caoe?eia aa?o?noue aeaa?oi?nueei?
caai?aiaaiino? aecia/a?oueny ye ??cieoey i?ae an??th noiith
caai?aiaaiino? oa noiith noii?aii? caai?aiaaiino?. Caiane ooe?iththoue
aei /enoith ?aae?caoe?eii? aa?oino?.

5. Iaa/iino? — iaoiaee ioe?iee, ui canoiniaothoueny a aooaaeoa?nueeiio
iae?eo, iiaeii? caiia?aaoe caieaeaiith ciaia’ycaiue oa aeo?ao ?
caaeuaiith ioe?iee aeoea?a oa aeioiae?a i?aei?e?inoaa (iai?eeeaae,
caiane iaiao?aeii ooe?ithaaoe, aea ia iiaeia aeiioe?-ithaaoe).

6. Ia?aooaaiiy oa a?aeiia?aeiino? aeioiae?a ? aeo?ao — aeey aecia/aiiy
o?iainiaiai ?acoeueoaoo ca?oiiai ia??iaeo iaiao?aeii ii??aiyoe aeioiaee
ca?oiiai ia??iaeo c aeo?aoaie, ui aoee cae?eniai? aeey io?eiaiiy oeeo
aeioiae?a. I?e oeueiio aeioiaee ? aeo?aoe a?aeia?aaeothoueny a iae?eo oa
ca?oiino? o iiiaio ?o aeieeiaiiy, iacaeaaeii a?ae aeaoe iieaoe:
iaaeoiaeaeaiiy aai nieaoe a?ioiaeo eioo?a. Cie?aia, aeio?ae a?ae
?aae?caoe?? a?aeia?aaeo?oueny a aooaaeoa?nueeiio iae?eo ca aeaoith
a?aeaaioaaeaiiy i?iaeoeoe??, a ia ?? iieaoe (o iiaeaoeiaiio iae?eo ca
aeaoith iiae??, yea a?aeaoeany ?ai?oa — /e a?aeaaioaaeaiiy, /e iieaoa).

7. Iine?aeiaiino? — i?aei?e?inoai iiaeiii canoiniaoaaoe ia?aio iae?eiao
iie?oeeo iino?eii (c ?ieo a ??e). Ci?ia iae?eiai? iie?oeee iiaeeeaa o
aeiaaeeao, ia?aaeaa/aieo o iaoe?iiaeueieo iieiaeaiiyo (noaiaea?oao)
aooaaeoa?nueeiai iae?eo, ? ia? aooe ia??oioiaaia oa ?ice?eoa o
o?iainia?e ca?oiino?.

8. Iiaiiai aena?oeaiiy — o?iainiaa ca?oi?noue iiaeiia i?noeoe anth
?ioi?iaoe?th i?i oaeoe/i? oa iioaioe?ei? iane?aeee ainiiaea?nueeeo
iia?aoe?e oa iiae?e, caeaoieo aieeiooe ia ??oaiiy, ui i?eeiathoueny ia
?? iniia?.

9. I?aaaethaaiiy ci?noo iaae oi?iith — iia?aoe?? iiaeii? iae?eiaoaaoenue
aeoiaey/e ?c ?o nooiino?, a ia eeoa c ?o th?eaee/ii? oi?ie.

10. ?aeeiiai a?ioiaiai aei??ieea — aei??thaaiiy oa ocaaaeueiaiiy an?o
ainiiaea?nueeeo iia?aoe?e o o?iainia?e ca?oiino? cae?enith?oueny a
?aeei?e a?ioia?e iaeeieoe?.

11.4. Iaoiae aooaaeoa?nueeiai iae?eo

1.4.1. Aecia/aiiy iaoiaeo oa eiai aeaiaio?a

Eiaeia iaoea ia? niaoeeo?/i? i?eeiie oa niiniae aeey aeine?aeaeaiiy
naiai i?aaeiaoa (aeine?aee o o?ceoe? ? o?i??, aeiaaaeaiiy oai?ai o
aaiiao??? oa ?i.). Aooaaeoa?nueeee iae?e iiaeiai aeaoe iiaio ?
aeinoia??io ioe?ieo ainiiaea?nueei? ae?yeueiino? i?aei?e?inoaa, noaio
ia’?eo?a iae?eo, io?eiaieo o?iainiaeo ?acoeueoao?a. Aeey oeueiai
iaiao?aei? ia?aeiia niinoa?aaeaiiy ia’?eo?a iae?eo, ?o a?ioiaa ioe?iea,
a?oioaaiiy oa ocaaaeueiaiiy iae?eiaeo aeaieo.

Iaoiae aooaaeoa?nueeiai iae?eo — oea noeoii?noue niinia?a oa i?eeii?a,
ui caaacia/othoue io?eiaiiy, ia?iaeo oa aeaea/o iae?eiai? ?ioi?iaoe??.

Ie?ai? niiniae oa i?eeiie iaceaathoueny aeaiaioaie iaoiaeo. O?aaeeoe?eii
aeae?eythoue oae? aeaiaioe iaoiaeo aooaaeoa?nueeiai iae?eo:

— aeieoiaioaoe?y oa ?iaaioa?ecaoe?y;

— ioe?iea oa eaeueeoethaaiiy;

— aooaaeoa?nuee? ?aooiee oa iiaea?eiee caien;

— aaeain oa ca?oi?noue.

1.4.2. Aeieoiaioaoe?y oa ?iaaioa?ecaoe?y

Aeieoiaioaoe?y ye aeaiaio iaoiaeo aooaaeoa?nueeiai iae?eo — oea niin?a
nooe?eueiiai oa aacia?a?aiiai a?aeia?aaeaiiy ainiiaea?nueeeo iia?aoe?e
ca aeiiiiiaith aooaaeoa?nueeeo aeieoiaio?a.

Eiaeia ainiiaea?nueea iia?aoe?y iiaeiia aooe iaia’yceiai ioi?ieaia
a?aeiia?aeiei aeieoiaioii, neeaaeaiei c aeio?eiaiiyi iaaieo aeiia. Aac
aeieoiaioa iia?aoe?y ia iiaea aooe a?aeia?a-iae?eo.

Aeieoiaio (a?ae eao. n?ineoai?eo — aeieac, na?aeioeoai) — oea ienueiiaa
na?aeioeoai i?i cae?eniaiiy ainiiaea?nueei? iia?aoe??, yea iaaea?
th?eaee/ii? neee aeaiei aooaaeoa?nueeiai iae?eo.

Ia?aeiiee aeieoiaio — aeieoiaio, yeee i?noeoue a?aeiiino? i?i
ainiiaea?nueeo iia?aoe?th oa i?aeoaa?aeaeo? ?? cae?eniaiiy.

Oi?ie ia?aeiieo aeieoiaio?a c ??cieo ae?eyiie iae?eo (iae?e eaniaeo
iia?aoe?e, iieaoe i?aoe? oiui) caoaa?aeaeothoueny I?i?noa?noaii
noaoenoeee Oe?a?ie. Aioo??oi? aeieoiaioe ia i?aei?e?inoa? iiaeooue iaoe
aeia?eueio oi?io.

On? ia?aeii? aeieoiaioe iathoue iaaio no?oeoo?o. I?i?iaeueiith
iaiiae?eueiith no?oeoo?iith iaeeieoeath aeieoiaioa ? ?aea?ceo.

?aea?ceo — oea iieaciee aeieoiaioa, ui oa?aeoa?eco? oie /e ?ioee a?e
ainiiaea?nueei? iia?aoe??. ?aea?ceoe, iaiao?aei? aeey an?o aeieoiaio?a
ca?aeii ?c Caeiiii [1]:

— iacaa aeieoiaioa;

— aeaoa ? i?noea neeaaeaiiy;

— iacaa i?aei?e?inoaa, a?ae ?iai? yeiai neeaaeaii aeieoiaio;

— ci?no oa ianya ainiiaea?nueei? iia?aoe??, iaeeieoey;

— iinaaee a?aeiia?aeaeueieo in?a oa ?o i?aeiene.

?aea?ceo-iciaea oa?aeoa?eco? ye?nio noi?iio ainiiaea?nueei? iia?aoe??
(iacaa oiaa?o, ni?o, ?ici??).

?aea?ceo-iniiaa oa?aeoa?eco? e?euee?nio noi?iio ainiiaea?nueei?
iia?aoe?? (e?euee?noue, oe?ia, noia).

Iieaciee aeieoiaioa — noeoii?noue ?aea?ceo?a-iciae oa ?aea?ceo?a-iniia,
ui iienothoue iaeei ia’?eo.

Iaeei aai e?eueea iieaciee?a aecia/athoue aooaaeoa?nueeee aeieoiaio.

Oi?ie aeieoiaio?a:

— aieaoia (ce?aa iciaea, ni?aaa iniiaa);

— ciiaeueia (aa?oeeaeuei? aai ai?eciioaeuei? ciie);

— oaaee/ea;

— eiia?iiaaia.

Aeiiae aei aooaaeoa?nueeeo aeieoiaio?a ca?aeii c Iieiaeaiiyi [6]:

— aeieoiaioe iiaeooue aooe ia iaia?iaeo aai iaoeiieo iin?yo;

— caiene iiaeii? aooe /?oeeie, aac i?ae/enoie oa iiia?ie;

— /i?ieea iiaeii? aooe aeiaaia?/i?;

— aei?aaeaiiy caa??ythoueny iniaaie, ye? i?aeienaee aeieoiaio;

— ia aeicaieythoueny aei?aaeaiiy a eaniaeo oa aaie?anueeeo aeieoiaioao;

— aeieoiaioe neeaaeathoueny a iiiaio cae?eniaiiy ainiiaea?nueei?
iia?aoe?? aai a?ae?aco i?ney ia?;

— o a?eueieo ?yaeeao i?inoaaey?oueny “2”;

— aeieoiaioe caa??aathoueny a a?o?a?.

Aeieoiaioiiai?io — i?ioean a?ae neeaaeaiiy aeieoiaioa aei caeaaaiiy eiai
a a?o?a.

Caeiiiaeaa/i aecia/aii no?iee caa??aaiiy ??cieo aooaaeoa?nueeeo
aeieoiaio?a a a?o?a? [12]. Cae/aeii aiie noaiiaeyoue 1—3 ?iee; iaeaeiaoa
caa??aathoueny iniaia? ea?oee (75 ?ie?a) oa ??/i? aaeaine (iino?eii).
A?aeiia?aeaeuei?noue ca i?aai?caoe?th aeieoiaioiiai?ioo ia i?aei?e?inoa?
iana aieiaiee aooaaeoa?.

A?aeiia?aeaeuei?noue ca ianai?/ania neeaaeaiiy aeieoiaio?a oa
iaaeinoia??ia a?aeia?aaeaiiy a ieo aeaieo ianooue iniae, ye? neeaee /e
i?aeienaee oe? aeieoiaioe.

On? iae?eia? aeai? iiaeii? ciaeoe iiaia ? aeinoia??ia
a?aeia?aaooaaeoa?nueeeo aeieoiaioao, aea ia i?aeoeoe? ia??aeei
aeieeathoue ?ica?aeiino? i?ae iae?eiaeie aeaieie oa oaeoe/iith
iayai?noth aeoea?a ? ciaia’ycaiue. Aeey onoiaiiy oeeo ?ica?aeiinoae
i?iaiaeeoueny ?iaaioa?ecaoe?y [6].

?iaaioa?ecaoe?y (a?ae eao. ?ieai?aa?eo — iien) — oea niin?a aeyaeaiiy
oeo aeoea?a oa ciaia’ycaiue, ye? ia ciaeoee a?aeia?aaeaiiy a iioi/iiio
iae?eo.

I?e/eie ?ica?aeiinoae:

— iiieeee a iae?eiaeo caienao c aeie aooaaeoa?a /e iia?aoi?a
ia/enethaaeueii? oaoi?ee;

— iiieeee ia/enethaaeueii? oaoi?ee;

— i?e?iaei? ao?aoe;

— noeo?ei? eeoa, iiaeaae?;

— e?aae?aeee, iai??thaaiiy, iaaaaeoaaiiy.

Aeaee ?iaaioa?ecaoe?e:

— iiaia — ?iaaioa?ecaoe?y an?o aeoea?a oa ciaia’ycaiue;

— /anoeiaa — ie?aieo aeae?a aeoea?a /e ciaia’ycaiue;

— ieaiiaa — ca neeaaeaiei cacaeaeaa?aeue ieaiii;

— iicaieaiiaa — ca ?icii?yaeaeaiiyi ea??aieea aai eiio?iethth/eo
i?aai?a.

I?iaaaeaiiy ?iaaioa?ecaoe?? iaia’yceiaa:

— ia?aae ??/iei ca?oii;

— o ?ac? ci?ie oi?ie aeaniino? i?aei?e?inoaa;

— o ?ac? ci?ie iaoa??aeueii a?aeiia?aeaeueii? iniae;

— i?e noeo?eieo eeoao, iiaeaaeao;

— i?e anoaiiaeaii? oaeo?a e?aae?aeie, ceiaaeeaaiue, inoaaiiy;

— ca ?icii?yaeaeaiiyi noaeiai-ne?ae/eo i?aai?a;

— i?ae /an e?ea?aeaoe?? i?aei?e?inoaa;

— i?e ia?aaea/? a i?aiaeo iaeia aea?aeaaiiai i?aei?e?inoaa.

Ii?yaeie i?iaaaeaiiy ?iaaioa?ecaoe??. ?iaaioa?ecaoe?y i?iaiaeeoueny
iino?eii ae?th/eie aai ?iai/eie eii?n?yie ca ?icii?yaeaeaiiyi ea??aieea
i?aei?e?inoaa. Iaoa??aeueii a?aeiia?aeaeueia iniaa ia?aaea? eii?n?? an?
aeieoiaioe c ?icieneith, ui an? aeieoiaioe ia?aaeai? ? an? aeai? c ieo
a?aeia?aaeai? a iae?eiaeo ?aa?no?ao. Aooaaeoa??y aeaiaeeoue caeeoee ca
?aooieaie. I?ae /an ?iaaioa?ecaoe?? iaiai?ioieo aeoea?a oa caian?a
neeaaeathoue ?iaaioa?ecaoe?ei? iiene. ?acoeueoaoe ?iaaioa?ecaoe??
ioi?ieththoue ii??aiyeueiith a?aeii?noth (i?e ?iaaioa?ecaoe??
iaoa??aeueieo oe?iiinoae) aai aeoii ?iaaioa?ecaoe?? (i?e ?iaaioa?ecaoe??
a?ioiaeo eioo?a, ?ic?aooie?a).

?aaoethaaiiy ?iaaioa?ecaoe?eieo ??cieoeue. I?ae /an ?iaaioa?ecaoe??
iiaeooue aooe aeyaeai? ?ica?aeiino? i?ae oaeoe/iith iayai?noth aeoea?a
oa iae?eiaeie aeaieie o aeaeyae? iaaeeeoeo aai ianoa/?.

Iaaeeeoee ca?aoiaothoueny a aeio?ae i?aei?e?inoaa.

Ianoa/? a?aeiinyoue:

— ia aeiieo in?a;

— o iaaeao ii?i i?e?iaeieo ao?ao — ia aeo?aoe iniiaii? ae?yeueiino?;

— yeui aeii? ia anoaiiaeai? aai ianoa/? aeieeee a ?acoeueoao? noeo?eieo
eeo, e?aae?aeie oiui, a aooaaeoa?nueeiio iae?eo ?o a?aeiinyoue aei ?ioeo
iia?aoe?eieo aeo?ao; o iiaeaoeiaiio iae?eo o?eueee ao?aoe a?ae noeo?eieo
eeo, iiaeaae oiui aeeeth/athoueny c iiiaeaoeiaoaaiiai i?eaooeo.

1.4.3. Ioe?iea oa eaeueeoethaaiiy

Iaeia c iaeaaaeeea?oeo ieoaiue, yea aecia/athoue i?aeia?iaei? oa
iaoe?iiaeuei? noaiaea?oe aooaaeoa?nueeiai iae?eo, — oea ioe?iea aeoea?a
oa ciaia’ycaiue. O ??cieo aea?aeaaao iaoiaee ioe?iee iiaeii? aooe
?aeaioe/i? aeey caaacia/aiiy c?noaaiino? iieaciee?a o?iainiai?
ca?oiino?.

Ioe?iea ye aeaiaio iaoiaeo aooaaeoa?nueeiai iae?eo — oea niin?a
aa?o?nii? noi??iino? aeoea?a, ciaia’ycaiue, eai?oaeo, aeo?ao ? aeioiae?a
i?aei?e?inoa; ioe?iea iiaeiia a?aeia?aaeaoe oaeoe/i? aeo?aoe aeeai? oa
o?a/aaeaii? i?aoe?.

On? ia’?eoe aooaaeoa?nueeiai iae?eo ioe?iththoueny a iioi/iiio iae?eo ?
ca?oiino? a a?ii?iaiio ae?aaeaii? a a?ioia?e iaeeieoe? aea?aeaae.
Aaethoi? eiooe ioe?iththoueny a aeaio aei??ieeao — a ?iicaii?e aaetho?
oa a iaoe?iiaeuei?e.

Ioe?iea iiaeiia aooe oaeith, uia ia ca?eueooaaoe aeoeae ? ia ciaiooaaoe
ciaia’ycaiiy (ca?aeii c i?eioeeiii iaa/iino?), ai oea i?ecaiaeeoue aei
iaaei?aaaeaiiai ca?eueoaiiy eai?oaeo aeoiaey/e c aaeainiaiai ??aiyiiy:

Eai?oae = Aeoeae – Ciaia’ycaiiy.

Oiio a aaeain? aeoeae a?aeia?aaeothoueny ca iaeiaioith c aeaio aa?oinoae
— ?noi?e/iith aai oaeoe/iith (/enoith aa?o?noth ?aae?caoe??). Iniiai?
caniae a?aeia?aaeothoueny a aaeain? ca inoaoi/iith aa?o?noth (c
ae?aooaaiiyi ciino).

O eiaeiiio noaiaea?o? aooaaeoa?nueeiai iae?eo iaaiaeyoueny iaoiaee
ioe?iee a?aeiia?aeieo ia’?eo?a aooaaeoa?nueeiai iae?eo i?e ?o
iaaeoiaeaeaii?, aeaooo? oa ia aeaoo aaeaino. Iaoiaee ioe?iee ??cieo
ia’?eo?a aooaaeoa?nueeiai iae?eo aoaeooue ?icaeyioo? o ?icae?e? 2.

Eaeueeoethaaiiy — oea niin?a aecia/aiiy nia?aa?oino? iaeeieoe?
i?iaeoeoe??, ?ia?o, iineoa, ui aeeth/a? a naaa a?oioaaiiy aeo?ao,
?iciaaeoaaiiy aeo?ao i?ae ia’?eoaie eaeueeoethaaiiy, aecia/aiiy
nia?aa?oino? ie?aieo ae?ia?a (?ia?o).

Ia’?eoe eaeueeoethaaiiy: ie?ai? aeaee ?ia?o, iineoa.

Eaeueeoeyoe?ei? iaeeieoe? (caeaaeii a?ae aeae?a ae?iaieoeoaa):

— iaeei ae??a;

— iaeei iao? eaaae?aoiee, eoa?/iee, iiaiiiee;

— iaeia ii?iiaiaeeia, iaoeiiaiaeeia oiui.

Aeo?aoe a?oiothoue ca aeaiaioaie oa noaooyie aeo?ao. Aeaiaioe aeo?ao —
oea noeoii?noue aeiiii?/ii iaeii??aeieo aeo?ao:

— iaoa??aeuei? aeo?aoe;

— aeo?aoe ia iieaoo i?aoe?;

— a?ae?aooaaiiy ia nioe?aeuei? caoiaee;

— aii?oecaoe?y;

— ?io? aeo?aoe.

Noaoo? aeo?ao (I(N)AI 16):

1. I?yi? aeo?aoe — oea aeo?aoe, ye? iiaeooue aooe aaciina?aaeiuei
a?aeianai? aei eiie?aoiiai ia’?eoa aeo?ao (iai?eeeaae, ca?ia?oia ieaoa
?ia?oieea, ui aeaioiaey? iaae?, aeo?a/ai? aeioee oiui). Aiie
aeeth/athoue o naaa i?yi? iaoa??aeuei? aeo?aoe (ne?iaeia, iaoa??aee
oiui), i?yi? aeo?aoe ia iieaoo i?aoe?, ?io? i?yi? aeo?aoe (a?ae?aooaaiiy
ia nioe?aeuei? caoiaee, aii?oecaoe?ei? a?ae?aooaaiiy, aeo?aoe ia
oo?eiaiiy iniiaieo cania?a oiui).

2. Caaaeueiiae?iaie/? aeo?aoe — oea aeo?aoe, ui ia iiaeooue aooe
a?aeianai? aaciina?aaeiuei aei eiie?aoiiai ia’?eoa aeo?ao aeiiii?/ii
aeioe?eueiei oeyoii.

Aiie aeeth/athoue aeo?aoe ia oi?aae?iiy oeaoaie, ae?eueieoeyie,
aii?oecaoe?th iaiai?ioieo aeoea?a caaaeueiiae?iaie/iai i?ecia/aiiy,
aeo?aoe ia oo?eiaiiy ae?iaie/eo i?ei?uaiue (iiaeaiiy, ina?oeaiiy,
aiaeicaaacia/aiiy) oa ?i.

Caaaeueiiae?iaie/? aeo?aoe ?iciiae?eythoueny ia eiaeai ia’?eo aeo?ao c
aeei?enoaiiyi aace ?iciiae?eo — aiaeei i?aoe?, ca?ia?oii? ieaoe, ianyao
ae?yeueiino?, i?yieo aeo?ao). Iai?eeeaae:

Ae??a 1 Ae??a 2

I?yi? aeo?aoe 1000 a?i. 500 a?i.

a oiio /ene? ca?ieaoa 600 a?i. 200 a?i.

Caaaeueiiae?iaie/? aeo?aoe anueiai 400 a?i.

E?euee?noue 10 oo. 50 oo.

?iciiae?e i?iii?oe?eii:

— aei i?yieo aeo?ao 266,7 a?i. 133,3 a?i.

— aei ca?ieaoe 300 a?i. 100 a?i.

— Nia?aa?o?noue 1 ae?iao a?aeiia?aeii 126,7 a?i. 12, 67 a?i.

130 a?i. 12 a?i.

Aeieeaaei?oa oea ieoaiiy aoaea ?icaeyiooi a ?icae?e? 2.

3. ?io? aeo?aoe, ye? ia aeeth/athoueny aei nia?aa?oino? i?iaeoeoe??
(?ia?o, iineoa) — oea aeo?aoe, iia’ycai? ia c ae?iaieoeoaii i?iaeoeoe??,
a c? ca?oiei ia??iaeii (aeo?aoe ia??iaeo); aiie nienothoueny a iiaiiio
ianyc? ia aeo?aoe ca?oiiai ia??iaeo.

3.1. Aaei?i?no?aoeai? aeo?aoe — ca?ieaoa aia?aoo oi?aae?iiy,
a?ae?aooaaiiy ia nioe?aeuei? caoiaee a?ae oe??? ca?ieaoe, aeo?aoe ia
neoaeaia? a?ae?yaeaeaiiy, aeo?aoe ia ca’ycie, oo?eiaiiy iaeaaeiaiiy,
iiaeaoee ? cai?e, ye? ia aeeth/ai? aei i?yieo ? ca-aaeueiiae?iaie/eo
aeo?ao, ieaoa aaieai ca ?ic?aooieiai-eaniaa ianeoaiaoaaiiy oiui.

3.2. Aeo?aoe ia caoo — iieaoa i?aoe? i?aoe?aiee?a, ui caaacia/othoue
caoo, aeo?aoe ia ?aeeaio, ia o?ainii?ooaaiiy i?iaeoeoe?? aei iieoioey
oiui.

3.3. ?io? aeo?aoe — ao?aoe a?ae iia?aoe?eii? eo?niai? ??cieoe?, ianoa/?
? ao?aoe a?ae inoaaiiy oe?iiinoae, aeciai? oo?aoe, iai?, iaonoieee,
nia?aa?o?noue ?aae?ciaaieo ae?iaie/eo caian?a oiui.

1.4.4. Aooaaeoa?nuee? ?aooiee oa iiaea?eiee caien

Aeai? aooaaeoa?nueeiai iae?eo, a?aeia?aaeai? a aeieoiaioao, iiaeii? aooe
ca?oiiaai?, cie?aia ca aeaeaie aeoea?a oa ?ioeo ia’?eo?a
aooaaeoa?nueeiai iae?eo. Oea iaiao?aeii aeey aecia/aiiy caeeoe?a
iaaeoiaeaeaiiy oa aeaoooy ca eiaeiei c ia’?eo?a iae?eo. C oe??th iaoith
a?aee?eaathoueny aooaaeoa?nuee? ?aooiee.

Aooaaeoa?nuee? ?aooiee — oea niin?a ocaaaeueiaiiy ca aeiiii?/ii
iaeii??aeieie a?oiaie ? iioi/iiai iae?eo aeoea?a, eai?oaeo,
ciaia’ycaiue, aeo?ao oa aeioiae?a i?aei?e?inoaa.

Aeey oiai, uia c?icoi?oe nooi?noue aooaaeoa?nueeiai ?aooieo, oya?oue
nia?, ui Ae aaaea?oa aanoe iae?e aeioiae?a oa aeo?ao Aaoi? n?i’?.
Iaec?o/i?oa oea c?iaeoe, iiae?eeaoe noi??iee a cioeo? iaai?e
aa?oeeaeueiith e?i??th, uia c iaeiiai aieo aienoaaoe iaaeoiaeaeaiiy
a?ioae, a c ae?oaiai — aeo?aoe. C iio??aiith Aai ia??iaee/i?noth (?ac ia
i?nyoeue /e ia oeaeaeaiue) iiaeia aecia/eoe caeeoie eioo?a.

sseui ae Ae i?eaaoiee i?aei?e?iaoeue aai ye i?eaaoia iniaa aaaeaoa
oi?a?aeth ia ?eieo, Aai iio??aii aaea ia iaioa o?ueio oaeeo cioeo?a —
aeey iae?eo a?ioae, oiaa??a oa ?ic?aooie?a c iinoa/aeueieeaie. Ioea a
iaei?ino?oiio aa??aio? ? aoaea aooaaeoa?nueeee ?aooiie — noi??iea,
iiae?eaia iaai?e, aea c iaeiiai aieo a?aeia?aaeo?oueny ca?eueoaiiy
(a?ioae, oiaa??a, ai?a?a), a c ae?oaiai — ?o ciaioaiiy. I?e oeueiio
eiaeia iieiaeia noi??iee iiaea aooe iiae?eaia ia e?eueea a?ao — aeey
a?aeia?aaeaiiy ?ooo ca ??cieie aeaeaie oiaa??a aai ca ??cieie noaooyie
aeo?a/aiiy a?ioae.

Ia aaeeeiio i?aei?e?inoa? oaeeo ?aooie?a iio??aii iaaaaaoi a?eueoa —
aeey iae?eo caian?a, iniiaieo cania?a, noaoooiiai eai?oaeo, ?ic?aooie?a
c athaeaeaoii, c ??cieie aeaa?oi?aie, e?aaeeoi?aie oa ?i. Oiaoi aeey
eiaeiiai c ia’?eo?a aooaaeoa?nueeiai iae?eo a?aee?eaa?oueny ie?aiee
?aooiie.

O oai??? aooaaeoa?nueeiai iae?eo ?aooiie cia?aaeothoue o aeaeyae?
aaeeei? e?oa?e O (O-?aooiie), i?e oeueiio e?aa noi?iia ?aooieo
iaceaa?oueny “Aeaaao” (nei?i/aii Ae-o aai Aeo), a i?aaa — “E?aaeeo”
(E-o, Eo):

Ae-o E-o

Naeueaei ii/aoeiaa Iai?ioe e?aaeeoia?

Iai?ioe aeaaaoia? Naeueaei e?ioeaaa

Aeaaao (a?ae eao. AaUea? — aeiai) — e?aee a?e aooaaeoa?nueeiai ?aooieo.

E?aaeeo (a?ae eao. eaanO — a??eoe) — i?aaee a?e ?aooieo.

Naeueaei — caeeoie ii ?aooieo ia ii/aoie aai e?iaoeue ia??iaeo; a
a?eueoino? aeiaaee?a e?ioeaaa naeueaei ii ?aooieao aecia/athoue o e?ioe?
eiaeiiai i?nyoey.

Iai?ioe — ci?ie ca aeaaaoii ? e?aaeeoii ?aooie?a o ?acoeueoao?
ainiiaea?nueeeo iia?aoe?e.

Iaaieineii, ui ?aooiee a?aee?eaathoueny aeey eiaeiiai c ia’?eo?a
aooaaeoa?nueeiai iae?eo. I?e oeueiio ?aooiee aeey iae?eo aeoea?a
iiaoaeiaai? oaeei /eiii, ui a ieo ca?eueoaiiy aeoea?a a?aeia?aaeo?oueny
ca aeaaaoii, a ciaioaiiy — ca e?aaeeoii; ia ?aooieao eai?oaeo ?
ciaia’ycaiue, iaaiaee, ca?eueoaiiy a?aeia?aaeo?oueny ca e?aaeeoii, a
ciaioaiiy — ca aeaaaoii. I?eaaaea?ii aaeainiaa ??aiyiiy ?, caa?aath/e
iaia?aae, cacia/eii, ui a aooaaeoa?nueeiio aaeain? aeoeae
a?aeia?aaeothoueny c e?aiai aieo, a eai?oae oa ciaia’ycaiiy c i?aaiai;
iaceaathoueny, a?aeiia?aeii, aeoea ? ianea aaeaino.

Uiaei aaeaino aooaaeoa?nuee? ?aooiee aoaathoue aeoeai? (A), ianeai? (I)
oa aeoeaii-ianeai? (A-I).

Aeoeai? ?aooiee — ?aooiee aeey iae?eo iayaiino? oa ?ooo aeoea?a oa
aeo?ao i?aei?e?inoaa; a iniiaiiio, aiie a?aee?eaathoueny aeey noaoae
aeoeao aaeaino; ca?eueoaiiy aeoea?a a?aeia?aaeo?oueny ca aeaaaoii
?aooieo, ciaioaiiy — ca e?aaeeoii, naeueaei aeaaaoiaa.

Ianeai? ?aooiee — ?aooiee aeey iae?eo eai?oaeo, ciaia’ycaiue oa
aeioiae?a i?aei?e?inoaa, a?aee?eaathoueny, aieiaiei /eiii, aeey noaoae
ianeao aaeaino; ca?eueoaiiy a?aeia?aaeo?oueny ca e?aaeeoii, ciaioaiiy —
ca aeaaaoii ?aooieo, naeueaei e?aaeeoiaa.

Aeoeaii-ianeai? ?aooiee — oea ?aooiee, ia yeeo iiaea aooe ? aeaaaoiaa, ?
e?aaeeoiaa naeueaei (aieiaiei /eiii, oea ?aooiee ?ic?aooie?a oa
o?iainiaeo ?acoeueoao?a).

Aecia/aiiy e?ioeaaiai naeueaei aeoeaiiai ?aooieo:

Naeueaei e?ioeaaa = Naeueaei ii/aoeiaa aeaaaoiaa + + Iai?ioe ca aeaaaoii
— Iai?ioe ca e?aaeeoii.

Aecia/aiiy e?ioeaaiai naeueaei ianeaiiai ?aooieo:

Naeueaei e?ioeaaa = Naeueaei ii/aoeiaa e?aaeeoiaa + + Iai?ioe ca
e?aaeeoii — Iai?ioe ca aeaaaoii.

Iniiae oai??? aooaaeoa?nueeiai iae?eo 39I?eeeaaee

Aeoeaiee ?aooiie

Ae-oE-o20 “Ae?iaie/? caiane”Naeueaei1001) Io?eiaii a?ae
iinoa/aeueiee?a5002) Ia?aaeaii o ae?iaieoeoai4502) Io?eiaii a?ae
iinoa/aeueiee?a7504) Ia?aaeaii o ae?iaieoeoai600Naeueaei300Naeueaei
e?ioeaaa= 100 + (500 + 750) – (450 + 600) = 300

Ianeaiee ?aooiie

Ae-oE-o60 “Ei?ioeino?ieia? iiceee aaieo”Naeueaei95 (iao ai?a aaieo)2)
Iiaaoaii iiceeo2001) Io?eiaii iiceeo aaieo180Naeueaei75Naeueaei e?ioeaaa
= 95 + 180 – 200 = 75

Aeoeaii-ianeaiee ?aooiie

Ae-oE-o12372 “?ic?aooiee c i?aeca?oieie iniaaie”Naeueaei150 (ai?a

i?aeca?oii? iniae)1) Nienaii c i?aeca?oii? iniae ai?a1402) Aeaeaii o
i?aeca?o ae?oa?e inia?2203) Ae?oaa i?aeca?oia iniaa i?aaenoaaeea
aaainiaee ca?o ia25012?icai?iooa naeueaei 10 — ai?a ia?oi? i?aeca?oii?
iniaeCI — ai?a i?aei?e?inoaa ia?aae ae?oaith i?aeca?oiith
iniaithCai?iooa naeueaei20

Ii ?aooieao ?ic?aooie?a naeueaei aecia/a?oueny ?icai?iooi — ca eiaeiei
aeaa?oi?ii aai e?aaeeoi?ii, a i?ci?oa cai?oa?oueny.

On? i?aei?e?inoaa a Oe?a?i? (e??i athaeaeaoieo i?aei?e?inoa ? aaie?a)
ei?enoothoueny ?aeeiei Ieaiii ?aooie?a [3], yeee iaaaaeaii a aeiaeaoeo
A. A Ieai? ?aooiee ca?oiiaaii a?aeiia?aeii aei ia’?eo?a aooaaeoa?nueeiai
iae?eo a eeane. Ia?o? o?e eeane — oea aeoeae (iaeaea an? ?aooiee
aeoeai?), 4-e eean — eai?oae (ianeai? aieiaiei /eiii), 5-e ? 6-e eeane —
ciaia’ycaiiy, 7-e — aeioiaee, 8-e ? 9-e — aeo?aoe (a aeiaeaoeo A a
ie?ai?e a?ao? aeacaii oa?aeoa?enoeeo eiaeiiai ?aooieo uiaei aaeaino).

Eiaeiee ?aooiie o Ieai? ia? na?e iiia?: ia?oa oeeo?a iiia?a icia/a?
iiia? eeano, a ae?oaa — iiia? ?aooieo a eean?.

Aaaaoi ?aooie?a iathoue noa?aooiee — oea ?aooiee ae?oaiai ii?yaeeo,
aeaoae?caoe?y iniiaiiai ?aooieo; o?aoy oeeo?a a iiia?? icia/a? iiia?
noa?aooieo. I?aei?e?inoaa iiaeooue a?aee?eaaoe noa?aooiee ae?oaiai,
o?aoueiai ii?yaeeo.

Iai?eeeaae, aei noa?aooieo 641 “?ic?aooiee ca iiaeaoeaie” o?aaa
a?aee?eoe noa?aooiee ca aeaeaie iiaeaoe?a:

641.1 (aai 6411, 641/1) — “?ic?aooiee c iiaeaoeo ia i?eaooie”;

641.2 (6412, 641/2) — “?ic?aooiee c iiaeaoeo ia aeiaeaio aa?o?noue”
oiui.

?icaeyiaii, ye ainiiaea?nuee? iia?aoe?? a?aeia?aaeathoueny ia
aooaaeoa?nueeeo ?aooieao. Ooo ?nio? /?oea ? aa?iii?eia caeiiii??i?noue —
eiaeia iia?aoe?y ni?e/eith? ci?ie ia iaioa i?ae ia aeaio ?aooieao
iaeii/anii.

Iai?eeeaae:

1) Io?eiaee iaoa??aee — ca?eueoaiiy aeaaaoo noa?aooieo 201 “Ne?iaeia e
iaoa??aee”, aea iaeii/anii ca?eueoaiiy ai?ao ia?aae iinoa/aeueieeaie ca
e?aaeeoii ?aooieo 63 “?ic?aooiee c iinoa/aeueieeaie oa i?ae?yaeieeaie”.

2) Io?eiaee a?io? a eano c ?aooieo a aaieo — ca?eueoaiiy ca aeaaaoii
?aooieo CI “Eana” ? ciaioaiiy ia oo naio noio ca e?aaeeoii ?aooieo 31
“?aooiee a aaieao”.

Oaeei /eiii, noia eiaeii? iia?aoe?? a?aeia?aaeo?oueny iaeii/anii ca
aeaaaoii iaeiiai (/e e?eueeio) ?aooie?a ? ca e?aaeeoii ae?oaiai (/e
e?eueeio) ?aooieo. O oeueiio iieyaa? nooi?noue oaeiai aeaiaioa iaoiaeo
aooaaeoa?nueeiai iae?eo, ye iiaea?eiee caien.

Iiaea?eiee caien icia/a?, ui eiaeia ainiiaea?nueea iia?aoe?y
caieno?oueny ia aooaaeoa?nueeeo ?aooieao aeaa aai a?eueoa ?ac?a.

Ei?aniiiaeaioe?y ?aooie?a — oea aca?iica’ycie i?ae aooaaeoa?nueeeie
?aooieaie aiane?aeie a?aeia?aaeaiiy ia ieo ainiiaea?nueeeo iia?aoe?e.

sseui a?io? io?eiai? c aaieo a eano, oi ii oe?e iia?aoe?? ?aooiie CI
“Eana” ei?aniiiaeo? c ?aooieii 31 “?aooiee a aaieo” ? iaaiaee. A
?ino?oeoe?? aei ieaio ?aooie?a [4] aeey eiaeiiai ?aooieo iaaaaeaii
ia?ae?e oeo ?aooie?a, c yeeie a?i iiaea ei?aniiiaeoaaoe ca aeaaaoii ?
e?aaeeoii.

Eiaeio ainiiaea?nueeo iia?aoe?th o?aaa a?aeia?aceoe ia ?aooieao
aooaaeoa?nueeiai iae?eo, oiaoi caienaoe ?? noio ca aeaaaoii ? e?aaeeoii
a?aeiia?aeieo ?aooie?a. Oea iaceaa?oueny c?iaeoe aooaaeoa?nueea
i?iaaaeaiiy (i?iaiaeeo).

Aooaaeoa?nueea i?iaaaeaiiy — oea a?aeia?aaeaiiy ainiiaea?nueei?
iia?aoe?? oa ?? noie ia aooaaeoa?nueeeo ?aooieao ?c cacia/aiiyi, ye?
?aooiee aeaaaoothoueny, a ye? e?aaeeoothoueny.

Uia c?iaeoe aooaaeoa?nueea i?iaaaeaiiy, o?aaa:

1) aecia/eoe aeiiii?/iee ci?no iia?aoe??;

2) ae??oeoe, ye? ?aooiee aa?ooue o/anoue a i?iaaaeaii?;

3) aecia/eoe oa?aeoa?enoeeo ?aooie?a (A, I, A-I) ? ae??oeoe, ia yeiio
?aooieo ci?ie a?aeia?aaeaoe ca aeaaaoii, a ia yeiio — ca e?aaeeoii;

4) iaienaoe i?iaaaeaiiy.

I?eeeaae

Io?eiaii a?io? c aaieo a eano — noa?aooiie 311 oa ?aooiie CI, aeoeai?,
ia ?aooieo CI — ca?eueoaiiy, ca aeaaaoii, ia noa?aooieo 311 — ciaioaiiy
ca e?aaeeoii. A aooaaeoa?nueeiio iae?eo caienothoue oae:

Ae-o CI E-o 311.

I?eeeaaee aooaaeoa?nueeeo i?iaaaeaiue c io?eiaiiy aai aeo?a/aiiy a?ioae:

1. Io?eiaii ei?ioeino?ieiao iiceeo aaieo ia iioi/iee ?aooiie:

Ae-o 311 E-o 60.

2. Niea/aii iiceeo aaieo c iioi/iiai ?aooieo: Ae-o 60 E-o 311.

3. Aeaeaii c eane i?ae ca?o: Ae-o 372 E-o CI.

4. Iiaa?iaii a eano iaaeo?a/ai? caeeoee i?aeca?oieo noi: Ae-o CI
E-o 372.

5. Aeiea/aii c eane ca?ia?oio ieaoo: Ae-o 661 E-o CI.

6. Io?eiaii ae?iaie/? caiane a?ae iinoa/aeueieea: Ae-o 20 E-o 63.

7. Iiea/aii ?aooiee iinoa/aeueieea c iioi/iiai ?aooieo: Ae-o 63
E-o 311.

8. Io?eiaii iieaoo a?ae iieoioe?a: Ae-o 311 E-o 36.

9. Iiaa?iaii a?io? c eane a aaie: Ae-o 311 E-o CI.

?icaeyiaii ni?iuaio noaio a?aeia?aaeaiiy ia ?aooieao i?ioean?a
caaio?ae?, ae?iaieoeoaa oa ?aae?caoe??. Noaia i?ioeano caaio?ae?

1. Io?eiaii iaoa??aee a?ae iinoa/aeueieea: Ae-o 20 E-o 63.

2. Iiea/aii ?aooiee iinoa/aeueieea: Ae-o 63 E-o 311.

Ia O-?aooieao oey noaia iaoeia aeaeyae:

Iniiae oai??? aooaaeoa?nueeiai iae?eo20

Noaia i?ioeano ae?iaieoeoaa

Aeo?aoe ia ae?iaieoeoai a?oiothoue ca aeaaaoii ?aooie?a 23 (i?yi?
aeo?aoe), 91, 92, 93. Nienothoueny a aeaaao oeeo ?aooie?a aeo?aoe c
e?aaeeoo ?aooie?a 20 “Ae?iaie/? caiane”, 66 “?ic?aooiee c iieaoe
i?aoe?”, 65 “?ic?aooiee ca no?aooaaiiyi”, 13 “Ciin iaiai?ioieo aeoea?a”
(i?eaaaeaeoa aeaiaioe aeo?ao), a oaeiae ?io? aeo?aoe c e?aaeeoo ?aooie?a
64, 371, 685 oa ?i. Aeaioiaeaia i?iaeoeoe?y nieno?oueny c e?aaeeoo
?aooieo 23 “Ae?iaieoeoai” a aeaaao ?aooieo 26 “Aioiaa i?iaeoeoe?y”.

?icaeyiaii iae?e i?yieo aeo?ao:

1. Ia?aaeaii o ae?iaieoeoai iaoa??aee, IOI:

Ae-o 23 E-o 20, 22.

3. Ia?aoiaaii ca?ia?oio ieaoo ae?iaie/iio ia?niiaeo:

4. Ae-o 23 E-o 661.

(Ia?aooaaiiy ca?ieaoe aaei?i?no?aoeaiiio ia?niiaeo aoaea cae?eniaii
i?iaaaeaiiyi Ae-o 92 E-o 661, caaaeueiiae?aie/iio: Ae-o 91
E-o 661).

Ia?aoiaaii aii?oecaoe?th iaiai?ioieo aeoea?a: Ae-o 23 E-o 13.

Ia?aoiaaii a?ae?aooaaiiy ia nioe?aeuei? caoiaee: Ae-o 23 E-o 65.
Nienaii aeo?aoe ia a?ae?yaeaeaiiy: Ae-o 23 E-o 372.

Ia?aoiaaii ai?a ca eiioiaeuei? iineoae: Ae-o 23 E-o 685.

Ia?aaeaii ia neeaae ?c ae?iaieoeoaa aioiao i?iaeoeoe?th: Ae-o 26 E-o
23.

20, 22 23

?>

60,65

? ?

13

? ?

685,372…

? ?

Noaia i?ioeano ?aae?caoe??

O i?ioean? ?aae?caoe?? i?aei?e?inoai iiaeiii io?eiaoe aeio?ae ca ?aooiie
??cieoe? i?ae i?iaeaaeiith aa?o?noth i?iaeoeoe?? oa ?? nia?aa?o?noth. A
aooaaeoa?nueeiio iae?eo nia?aa?o?noue ?aae?ciaaii? i?iaeoeoe??
nieno?oueny a aeaaao ?aooieo 90 “Nia?aa?o?noue ?aae?caoe??”, a aeio?ae
a?ae ?aae?caoe?? — a e?aaeeo ?aooieo 70 “Aeioiaee a?ae ?aae?caoe??”. A
e?ioe? ca?oiiai ia??iaeo (i?nyoey, eaa?oaeo aai ?ieo) nia?aa?o?noue ?
aeio?ae nienothoueny ia ?aooiie 79 “O?iainia? ?acoeueoaoe”, ia yeiio
aecia/a?oueny o?iainiaee ?acoeueoao ye ??cieoey i?ae e?aaeeoii ?
aeaaaoii.

Aooaaeoa?nuee? i?iaaaeaiiy ?icaeyiaii c /eneiaeie aeaieie —
nia?aa?o?noue i?iaeoeoe?? 7000 a?i., oe?ia ?aae?caoe?? 9000 a?i.
(iiaeaoie ia aeiaeaio aa?o?noue ia ?icaeyaea?ii, iiee ui iciaeiieiiny ?c
nooi?noth a?aeia?aaeaiiy ia aooaaeoa?nueeeo ?aooieao iniiaieo
ainiiaea?nueeeo i?ioean?a). ? ua i?eaaaeaeii i?eioeei ia?aooaaiiy, ca
yeei aeio?ae a?ae ?aae?caoe?? o?aaa a?aeia?aceoe i?e a?aeaaioaaeaii?
i?iaeoeoe??.

1. A?aeaaioaaeaii i?iaeoeoe?th:

2. Ae-o 90 E-o 26 7000 a?i.

2. A?aeia?aaeaii aeio?ae a?ae ?aae?caoe?? ? caai?aiaai?noue iieoioey:

Ae-o 36 E-o 70 9000 a?i.

O e?ioe? ca?oiiai ia??iaeo nienaii ia ?aooiie o?iainiaeo ?acoeueoao?a:

3. Aeio?ae:

Ae-o 70 E-o 791 9000 a?i.

4. Nia?aa?o?noue:

Ae-o 791 E-o 90 7000 a?i.

5. Iaae?eoea iieaoa a?ae iieoioe?a:

Ae-o 311 E-o 36 9000 a?i.

O?iainiaee ?acoeueoao = E-o 791 -Ae-o 791 – 9000 – 7000 = = 2000 a?i.

26 90 791 70 36 311

7000

7000

9000

90009000

1.4.5. Aaeain oa ca?oi?noue

Aeai? aooaaeoa?nueeiai iae?eo, ca?oiiaai? ia aooaaeoa?nueeeo ?aooieao, a
iiaeaeueoiio ocaaaeueiththoueny o o?iainia?e ca?oiino? i?aei?e?inoa.
O?iainiao ca?oi?noue neeaaeathoue oaeei /eiii, uia iaaeaoe ?ioi?iaoe?th
i?i noai aeoea?a, eai?oaeo ? ciaia’ycaiue, i?i aeioiaee, aeo?aoe oa
o?iainia? ?acoeueoaoe, ?oo a?ioiaeo eioo?a oa eai?oaeo. Aieiaiith
oi?iith o?iainiai? ca?oiino? ? aaeain (a?ae eao. Ue?a ?aic — aea? /ao?).

Aaeain [I(N)AI 1] — oea ca?o i?i o?iainiaee noai i?aei?e?inoaa, yeee
a?aeia?aaeo? ia iaaio aeaoo eiai aeoeae, ciaia’ycaiiy ? aeaniee eai?oae
(aeiaeaoie A).

Aaeain — oea aeainoi?iiiy oaaeeoey, a ye?e e?aa /anoeia — oea aeoea, a
i?aaa — ianea.

A aeoea? ca?oiiaaii aeoeae i?aei?e?inoaa; a iueiio o?e ?icae?ee —
“Iaiai?ioi? aeoeae”, “Iai?ioi? aeoeae” oa “Aeo?aoe iaeaooi?o ia??iae?a”.

O ianea? i’youe ?icae?e?a — “Aeaniee eai?oae”, “Caaacia/aiiy ianooiieo
aeo?ao ? ieaoaae?a”, “Aeiaaino?ieia? ciaia’ycaiiy”, “Iioi/i?
ciaia’ycaiiy”, “Aeioiaee iaeaooi?o ia??iae?a”.

Eiaeiee ?icae?e neeaaea?oueny c? noaoae a?aeiia?aeii aei ia’?eo?a
aooaaeoa?nueeiai iae?eo oa ?aooie?a. A aeoea? a?aeia?aaeathoueny caeeoee
ii ?aooieao eean?a 1—3, o ianea? — eean?a 4—6. ?aooiee eean?a 7—9
i?ecia/ai? aeey neeaaeaiiy oi?ie ? 2 o?iainiai? ca?oiino? “Ca?o i?i
o?iainia? ?acoeueoaoe”.

Aeoea = Ianea, aai aaeainiaa ??aiyiiy Aeoeae = Eai?oae + Ciaia’ycaiiy.

I?aenoiie aaeaino, yeee iaeiaeiaee a aeoea? ? ianea?, iaceaa?oueny
aaethoith aaeaino.

Aaeain iaiao?aeiee aeey eiio?ieth ca iayai?noth oa no?oeoo?ith aeoea?a,
eai?oaeo oa ciaia’ycaiue i?aei?e?inoaa, aeey aiae?co o?iainiaiai noaio
i?aei?e?inoaa, eiai ieaoini?iiiaeiino?, e?ea?aeiino? oiui.

Aooaaeoa?nueea ca?oi?noue — oea ca?oi?noue, yea neeaaea?oueny ia
i?aenoaa? aeaieo aooaaeoa?nueeiai iae?eo aeey caaeiaieaiiy iio?aa iaaieo
ei?enooaa/?a.

Aooaaeoa?nueea ca?oi?noue i?aei?e?inoaa aeeth/a? a naaa o?iainiao,
iiaeaoeiao oa noaoenoe/io ca?oi?noue.

O?iainiaa ca?oi?noue — oea aooaaeoa?nueea ca?oi?noue, yea i?noeoue
?ioi?iaoe?th i?i o?iainiaee noai, ?acoeueoaoe ae?yeueiino? oa ?oo
a?ioiaeo eioo?a i?aei?e?inoaa ca ca?oiee ia??iae.

Ca?oiei ia??iaeii aaaaea?oueny ??e, i?ii?aeia o?iainiaa ca?oi?noue
iiaea?oueny uieaa?oaeueii.

Neeaae o?iainiai? ca?oiino?

Eaa?oaeueia:

— oi?ia ? 1 — “Aaeain” [I(N)AI 2], iaaaaeaiee o aeiaeaoeo A;

— oi?ia ? 2 — “Ca?o i?i o?iainia? ?acoeueoaoe” [I(N)AI 3], iaaaaeaiee o
aeiaeaoeo A.

??/ia:

— oi?ie ?1,2;

— oi?ia ? 3 — “Ca?o i?i ?oo a?ioiaeo eioo?a” [I(N)AI 4];

— oi?ia ? 4 — “Ca?o i?i aeaniee eai?oae” [UN)AI 5];

— oi?ia ? 5 — “I?ei?oee aei o?iainiaeo ca?o?a” [14].

Ii?yaeie iiaeaiiy o?iainiai? ca?oiino? ?aaeaiaioiaaii iaeacii
I?i?noa?noaa o?iain?a Oe?a?ie [13].

Aieea ainiiaea?nueeeo iia?aoe?e ia aaeain. Ainiiaea?nuee? iia?aoe??
coiiaeththoue iaai? ci?ie a aaeain?. Iai?eeeaae, iieaoa ?aooie?a
iinoa/aeueieea i?ecaiaeeoue aei ciaioaiiy aaethoe aaeaino ia noio
iieaoe, ai ciaioo?oueny caeeoie ii noa?aooieo 311 (aeoea aaeaino) ? ii
?aooieo 63 (ianea aaeaino).

?ic??ciythoue /ioe?e oeie iia?aoe?e, ui aieeaathoue ia aaeain.

O oaae. 1.3 iaaaaeaii aaeain, a yeiio o?eueee e?eueea noaoae.

Oaaeeoey 1.3

AeoeaIaneaCaeeoieCaee-CaeeoieCaeeoieNoaooyia ii/aoieoie ia
e?iaoeueNoaooyia ii/aoieia
e?iaoeueia??iaeoia??iaeoia??iaeoia??iaeoIniiai? cani-18 000Noaoooiee21
100ae (10)eai?oae (40)2) +200Ae?iaie/?1500Ia?ic-308caiane
(20)3)+700iiae?eaiee

i?eaooie

(44)2)-200Aioiaa i?i-1020aeoeoe?y (26)Eana (CI)1) 18 +100Iiceee aaieo
(60)800Iioi/iee1000E?aaeeoi?-130?aooiie1)-100nueea
caai?-1)+70(311)4)-CIaiaai?noue ca oiaa?e (?iaioe, iineoae)
(63)-CIAeaa?oi?nueea800caai?ai-aai?noue (37)?acii22 338?acii22 338

Oaia? ?icaeyiaii /ioe?e oeie iia?aoe?e, ui aieeaathoue ia aaeain. Aeey
oeueiai i?ae noiaie a?aeiia?aeieo noaoae aienoaaoeiaii o? noie, ye?
aeiaeathoueny aai a?aei?iathoueny a?ae ieo o ?acoeueoao? iaaaaeaieo
ainiiaea?nueeeo iia?aoe?e.

1) Ca?eueoaiiy iaeieo aeoea?a oa ciaioaiiy ?ioeo aeoea?a (aeoeao
aaeaino) ia oo naio noio; aaethoa aaeaino ia ci?ieoueny.

Io?eiaii a eano c iioi/iiai ?aooieo 100 a?i.:

Ae-o CI E-o 311 100 a?i.

2) Ca?eueoaiiy iaeieo noaoae ianeao aaeaino (eai?oaeo oa ciaia’ycaiue)
oa ciaioaiiy ?ioeo noaoae ianeao ia oo naio noio; aaethoa ia ci?ieoueny.

*anoeio i?eaooeo (200 a?i.) aeei?enoaii ia ca?eueoaiiy noaoooiiai
eai?oaeo:

Ae-o 44 E-o 40 200 a?i.

3) Ca?eueoaiiy aeoeao oa ianeao ia iaeio noio; aaethoa aaeaino
ca?eueoo?oueny ia oo naio noio.

Ii?eaooeiaaii iaoa??aee a?ae iinoa/aeueieea ia noio 70 a?i.:

Ae-o 20 E-o 63 70 a?i.:

4) Iaeii/ania ciaioaiiy aeoeao oa ianeao; aaethoa ciaioeoueny ia oo naio
noio.

Iiaaoaii caai?aiaai?noue ia?aae iinoa/aeueieeaie c iioi/iiai ?aooieo a
noi? CI a?i.:

Ae-o 63 E-o 311 CI a?i.

I?ney aeeiiaiiy an?o iaaaaeaieo iia?aoe?e aaethoa aaeaino ca?eueoeoueny
ia 40 a?i. (+70 -CI). Oeae naiee ?acoeueoao io?eia?ii, eiee aecia/eii
caeeoee ia e?iaoeue ia??iaeo ca an?ia noaooyie.

Ioaea, caaaeyee iiaea?eiiio caieno a aooaaeoa?nueeiio aaeain? aeoea
caaaeaee aei??aith? ianeao i?ney aoaeue-yeeo ainiiaea?nueeeo iia?aoe?e.
? oea iaeia c ?ethno?aoe?e /?oeino? ? aa?iii?eiino? aooaaeoa?nueeiai
iae?eo.

1.5. Neioaoe/iee oa aiae?oe/iee iae?e, iae?eia? ?aa?no?e

On? aeai? i?i ainiiaea?nuee? iia?aoe?? a?aeia?aaeothoueny a ia?aeiieo
aeieoiaioao, i?ney /iai ?o iio??aii ca?oioaaoe oa ocaaaeueieoe ca
ia’?eoaie aooaaeoa?nueeiai iae?eo. Ia i?aeoeoe? a?oioaaiiy
cae?enith?oueny nii/aoeo c aaeeeei nooiaiai aeaoae?caoe??, a iio?i c
aeaaeae? iaioei.

Iai?eeeaae, ia neeaae? uii?nyoey oi?iothoueny aeanyoee ia?aeiieo
aeieoiaio?a c iaaeoiaeaeaiiy oa aeaoooy caian?a. Iaeii/anii ?ioi?iaoe?y
c ieo a?oio?oueny ie?aii ca eiaeiei aeaeii caian?a. Aeey oeueiai
aaaeooueny ea?oee, aea a?aeia?aaeathoueny caeeoie oeueiai caiano ? an?
oaeoe eiai iaaeoiaeaeaiiy oa aeaoooy. Oea aiae?oe/iee iae?e.

Iiaeaeueoa ocaaaeueiaiiy iieyaa? a oiio, uia aecia/eoe iai?ioe oa
caeeoee ii noa?aooieao ?aooieo 20 “Caiane”, a iio?i a oe?eiio ii
?aooieo. Oea neioaoe/iee iae?e.

Oiio iiaeia aeae?eeoe oae? aoaie iae?eo:

1) ia?aeiiee iae?e — o?eno?oueny a aeieoiaioao;

2) iioi/iee iae?e — aiae?oe/iee ? neioaoe/iee, o?eno?oueny a iae?eiaeo
?aa?no?ao;

3) caaaeaiee, ocaaaeueithth/ee — neioaoe/iee iae?e oa ca?oi?noue.

Aiae?oe/iee iae?e — ocaaaeueiaiiy aeaieo ia?aeiieo aeieoiaio?a o
?aa?no?ao aiae?oe/iiai iae?eo (ea?oeao, eieaao).

Neioaoe/iee iae?e — ocaaaeueithth/ee iae?e, yeee aaaeaoueny o ?aa?no?ao
neioaoe/iiai iae?eo (aeo?iaeao-i?aea?ao, a?aeiiinoyo, Aieiai?e eiec?) a
?ic??c? neioaoe/ieo ?aooie?a.

Iae?eiaee ?aa?no? — oea niin?a iioi/iiai iae?eo ia?aeiieo aeaieo ia
iaoa??aeueieo iin?yo, ui caaacia/o? ?o th?eaee/io neeo ? aeei?enoaiiy
aeey neeaaeaiiy ca?oiino? oa oi?aae?iiy. O?aaeeoe?eii oea oaaeeoe?,
eieae, ea?oee; iei? iae?eiaa ?a?no?aoe?y iiaea cae?enithaaoenue ia
eiii’thoa??.

Eeaneo?eaoe?y iae?eiaeo ?aa?no??a:

Ca ci?noii:

— neioaoe/iiai iae?eo (a?aeiiino?, aeo?iaee-i?aea?e, Aieiaia eieaa);

— aiae?oe/iiai iae?eo: ea?oee, aeienee aaieo;

— eiia?iiaai? (aeaye? aeo?iaee-i?aea?e, a?aeiiino?).

Ca oa?aeoa?ii caieno:

— o?iiieia?/i? (eaniaa eieaa);

— nenoaiaoe/i? — a?aeia?aaeathoue iaeii??aei? ainiiaea?nuee? iia?aoe??
(ea?oea neeaaenueeiai iae?eo iaoa??ae?a);

— eiia?iiaai?.

Ca aeaeaie aei??iee?a:

— eiioiei?aioi? (a?ioia?, aeey iae?eo iia?aoe?e ii ?aooieao a?ioiaeo
eioo?a);

— e?euee?niiai iae?eo;

— e?euee?nii-noiiaiai iae?eo.

Iaoiaee aei?aaeaiiy iiieeie a iae?eiaeo ?aa?no?ao:

1. Ei?aeoo?iee — iai?aaeeueiee caien cae?aneth?oueny ai?eciioaeueiith
e?i??th oae, uia aeaeii aoei cae?aneaia /enei, ii?o/ ieoooue i?aaeeueia
/enei ? noaaeyoue caa??yth/ee i?aeien:

2. Iiaia noi?ioaaiiy (/a?aiia noi?ii).

Noi?ii (a?ae eao. c?iaii — ia?aaaaeaiiy ?aooieo); iaoiae iieyaa? a oiio,
ui iiieeeiai aianaio noio caienothoue iiaoi?ii /a?aiiei /i?ieeii ?
aeeeth/athoue ?c i?aenoieo (ia i?aeoeoe? iaaiaeyoue iaaeii aai
i?yiieooieeii).

I?eeeaae 1. Caien:

150

220

220 200

icia/a?: 150 + 220 – 220 + 200 = 350.

I?eeeaae 2. Io?eiaii a eano c aaieo 116 a?i.; aooaaeoa? iiieeeiai
caienaa 115 a?i.:

Ae-o CI E-o 311 115

oeae caien noi?io?oueny:

115

Ae-o CI E-o 311

? ?iaeoueny i?aaeeueiee:

Ae-o CI E-o 311 116.

1. *anoeiaa noi?ii — yeui a iiia?aaeiueiio i?eeeaae? i?aaeeueia noia 113
a?i., iiaeia noi?ioaaoe o?eueee 2

Ae-o CI Ae-o CI

E-o 311 E-o 311

115

2. Aeii?iaaaeaiiy — a i?eeeaae? 2 ?c iaoiaeo iiaiiai noi?ioaaiiy iiaeia
c?iaeoe ua iaeia aooaaeoa?nueea i?iaaaeaiiy ia 1 a?i., aoaea i?aaeeueia
noia:

Ae-o CI Ae-o CI

E-o 311 E-o 311

115 2.

Aooaaeoa? ui?aco aeae?a? iaea?eueo aeioe?eueiee iaoiae; a aeayeeo
aeiaaeeao iaoiaeieia?y iae?eo iio?aao? iaia’yceiaiai noi?ioaaiiy.

Iaoiaee 3 ? 4 aeeeth/athoue iaeei iaeiiai.

Oaaaa? O ianooiieo ?icae?eao i?e iienoaaii? eiaeii? ae?eyiee iae?eo
ie?aii iaaiaeeoeiooueny ia?aeii? aeieoiaioe, ?aa?no?e aiae?oe/iiai oa
neioaoe/iiai iae?eo.

1.6. Oi?ie aooaaeoa?nueeiai iae?eo

O oai??? aooaaeoa?nuee? i?iaaaeaiiy caienothoueny, ye aoei ?icaeyiooi
aeua — aeaaao ?aooieo, iio?i e?aaeeo ? noia. A aecia/aiiy naeueaei
?aooie?a cae?enith?oueny ia O-?aooieao. Ia i?aeoeoe? oeueiai, cae/aeii,
ia aeineoue. Iaiao?aeii aanoe iae?eia? ?aa?no?e, a?oioaaoe aeai? a
niaoe?aeueieo oaaeeoeyo.

sseui ia?aeii? aeieoiaioe ? a?eueo?noue ?aa?no??a aiae?oe/iiai iae?eo
?aeei? iaeaea aeey an?o i?aei?e?inoa, c aeayeeie aa??aoe?yie, oi
?aa?no?e neioaoe/iiai iae?eo iiaeooue aooe ??ci?. Aeae ?aa?no??a
neioaoe/iiai iae?eo aecia/a?oueny ia?aiith ia i?aei?e?inoa? oi?iith
aooaaeoa?nueeiai iae?eo.

Oi?ia aooaaeoa?nueeiai iae?eo — oea oaoiieia?y oa i?aai?caoe?y
iae?eiaiai i?ioeano c a?aeiia?aeieie niiniaaie aeieoiaiooaaiiy oa
iae?eiai? ?a?no?aoe?? (niin?a aaaeaiiy iae?eo i?e oeo naieo aeaiaioao
iaoiaeo).

Ia nueiaiaei? a Oe?a?i? 5 iniiaieo oi?i aooaaeoa?nueeiai iae?eo:

1. Iiaia aeo?iaeueii-i?aea?ia — 17 aeo?iae?a-i?aea??a (ae-i) ?
a?aeiiino? aei ieo. Oey oi?ia aeei?enoiao?oueny ia aaeeeeo
i?aei?e?inoaao. Iae?eia? ?aa?no?e — aeo?iaee-i?aea?e, a?aeiiino?,
Aieiaia eieaa.

AEo?iae-i?aea? — oea aaaaoia?aoia oaaeeoey, caiene a iueiio aaaeooueny
ca e?aaeeoii iaeiiai /e e?eueeio ?aooie?a ?c cacia/aiiyi aeaaaoo?ieo
?aooie?a. Iai?eeeaae, aeo?iae-i?aea? ii ?aooieo CI “Eana” ia? i?eaeecii
oaeo oi?io:

Aeaoa ca?oo eane?a3 e?aaeeoo ?aooieo 30 “Eana” o aeaaao ?aooie?a

31376605.08550,0008.08100,007450,00

Iaaaaeai? noie a?aeiia?aeathoue oaeei ainiiaea?nueeei iia?aoe?yi:

05.08. Aeaeaii i?ae ca?o — 550 a?i.;

08.08. Aeaeaii ca?ia?oio ieaoo — 7450 a?i.;

Iiaa?iaii a aaie 100 a?i.

Aeey cae?eniaiiy oeeo iia?aoe?e 05.08 a aaieo aoei io?eiaii 8100 a?i.
Oey noia aoaea a?aeia?aaeaia o a?aeiiino? ca aeaaaoii ?aooieo CI “Eana”,
yea ia? i?eaeecii oaeo naio oi?io, o?eueee i?noeoue aeaaaoia? iai?ioe a
ei?aniiiaeaioe?? c e?aaeeoii a?aeiia?aeieo ?aooie?a.

A?aeiiino? aaaeooueny ia ii an?o ?aooieao; aiie neoaothoue aeey a?eueo
iiaiiai ? c?o/iiai aena?oeaiiy aooaaeoa?nueeeo aeaieo.

2. Nei?i/aia aeo?iaeueii-i?aea?ia oi?ia — 7 aeo?iae?a-i?aea??a,
aeei?enoiao?oueny ia i?aei?e?inoaao na?aaeiueiai ?ici??o. Oi?ie
aeo?iae?a caoaa?aeaeai? I?i?noa?noaii o?iain?a Oe?a?ie [8]. Noaio
aeo?iaeueii-i?aea?ii? oi?ie iae?eo iiaeaii ia ?en. 1.2.

Ia?aeii? aeieoiaioe—??aa?no?e aiae?oe/iiai iae?eo-»?AEo?iaee-

i?aea?e,

a?aeiiino?—?Aieiaia eieaa—»Aaeain?en. 1.2. Noaia aeo?iaeueii-i?aea?ii?
oi?ie iae?eo

3. Ni?iuaia oi?ia iae?eo — aeey iaeeo i?aei?e?inoa. Iaoiaee/ieie
?aeiiaiaeaoe?yie [10] ia?aaeaa/aii aaaeaiiy a?aeiiinoae a?ae 1-i aei
5-i, eiaeia c yeeo neeaaea?oueny c aeaio ? a?eueoa ?icae?e?a;
ocaaaeueiththoueny iae?eia? aeai? a iai?ioii-naeueaeia?e a?aeiiino?.
E??i oiai, ia neaniaaii oi?io, caoaa?aeaeaio Aeac?aeaie [9], yea
aeeth/a? 9 a?aeiiinoae a?ae A1 aei A8, oaoiao a?aeii?noue A9 ? iai?ioio
a?aeii?noue. Noaio ni?iuaii? oi?ie iae?eo iaaaaeaii ia ?en. 1.3.

Iae? i?aei?e?inoaa c iacia/iith e?euee?noth ainiiaea?nueeeo iia?aoe?e
iiaeooue aanoe i?inoo oi?io iae?eo — AEo?iae iae?eo

Ia?aeii? Aeieoiaioe

?aa?no?e aiae?oe/iiai iae?eo

A?aeiiino?

Oaoiaa a?aeii?noue

Iai-Aa-?ioii-eainnaeue–>aeiaaa?aei-i?noue

?en. 1.3. Noaia ni?iuaii? oi?ie iae?eo

4. Iaii??aeueii-i?aea?ia oi?ia — aeei?enoiao?oueny a athaeaeaoieo
i?aai?caoe?yo, o aaieao. ?aa?no? oe??? oi?ie — iaii??aeueiee i?aea?.
Ii??aiyii c aeo?iaeueii-i?aea?iith oey oi?ia a?eueo aeieeaaeia, aea
i?noeoue aaaaoi aeoaethth/i? ?ioi?iaoe??.

5. Eiii’thoa?ia oi?ia — ca oe??th oi?ie iae?eo ii?yaeie caiiaiaiiy
iae?eiaeo ?aa?no??a oa ?o oi?iao aecia/athoueny o??th eiii’thoa?iith
i?ia?aiith, yea aeei?enoiao?oueny. sse i?aaeei, an? eiii’thoa?i?
i?ia?aie oi?iothoue aeo?iaee-i?aea?e aai a?aeiiino? ii eiaeiiio ?aooieo,
oaoiao oa iai?ioio a?aeiiino?, a oaeiae an? oi?ie ca?oiino?.

Iai?ioii-naeueaeiaa a?aeii?noue ii neioaoe/ieo ?aooieao (iai?ioiee
aaeain) — oaaeeoey, ui i?noeoue caeeoee ia ii/aoie ca?oiiai ia??iaeo,
iai?ioe ca ia??iae ? caeeoee ia e?iaoeue ia??iaeo ca aeaaaoii oa e?aaeeo
neioaoe/ieo ?aooie?a.

Oaoiaa a?aeii?noue — oea oaaeeoey, yea i?noeoue iai?ioe ca i?nyoeue ii
an?o ?aooieao, i?e/iio eiaeai ?aooiie iiaoi?th?oueny a aieiaeeo
(aeaaaoia? iai?ioe) ? a oaioe? a?aeiiino? (e?aaeeoia? iai?ioe). Noie
iai?io?a i?inoaaeythoueny ia ia?aoei? a?ao ? ?yaee?a. Oaoiaa a?aeii?noue
iiaea aooe i?aaenoaaeaia o aeaeyae? (o?aaiaio):

O aeaaao ?aooie?a3 e?aaeeoo ?aooie?a

CI316320800CI50031206380

Iaaaaeai? noie icia/athoue oae? ainiiaea?nuee? iia?aoe?? (ca ?yaeeaie):

— io?eiaii iaoa??aee a?ae iinoa/aeueiee?a 800 a?i.;

— io?eiaii a eano c iioi/iiai ?aooieo 500 a?i.;

— iiaa?iaii a aaie c eane 20 a?i.;

— iiea/ai? ?aooiee iinoa/aeueieea 800 a?i.

Oea aeoaea c?o/iee ?aa?no? ? aooaaeoa?e ia i?aeoeoe? ia??aeei iei
ei?enoothoueny i?e an?o oi?iao iae?eo: ii-ia?oa, ooo a?ae?aco
aecia/athoueny aeaaaoia? ? e?aaeeoia? iai?ioe ii an?o ?aooieao, a
ii-ae?oaa, ??ai?noue oeeo iai?io?a (o ieaei?e i?aa?e ee?oei? a?aeiiino?)
na?ae/eoue i?i oa, ui an? ainiiaea?nuee? iia?aoe?? a?aoiaai?, iiaeia
caiiaithaaoe Aieiaio eieao (aai iai?ioio a?aeii?noue).

1.7. Ii?yaeie aaaeaiiy iae?eo

Iaoiaeieia?/ia ea??aieoeoai aaaeaiiyi aooaaeoa?nueeiai iae?eo a Oe?a?i?
[1] cae?enith? I?i?noa?noai o?iain?a Oe?a?ie.

Ii?yaeie aaaeaiiy aooaaeoa?nueeiai iae?eo oa neeaaeaiiy o?iainiai?
ca?oiino? a aaieao anoaiiaeth?oueny Iaoe?iiaeueiei aaieii Oe?a?ie, a
athaeaeaoieo onoaiiaao — Aea?aeaaiei eacia/aenoaii Oe?a?ie.

A?aeiia?aeaeuei?noue ca i?aai?caoe?th aooaaeoa?nueeiai iae?eo ia
i?aei?e?inoa? iana aeaniee aai ea??aieoeoai i?aei?e?inoaa.

Aaaeaiiy aooaaeoa?nueeiai iae?eo ia i?aei?e?inoa? iiaea cae?enithaaoeny:

— aooaaeoa?nueeith neoaeaith;

— i?aei?e?ioeai aac noai?aiiy th?eaee/ii? iniae;

— oeaio?ae?ciaaiith aooaaeoa???th aai aoaeeoi?nueeith neoaeaith ia
aeiaia??ieo canaaeao;

— naiino?eii aeanieeii aai ea??aieeii i?aei?e?inoaa (e??i i?aei?e?inoa,
ca?oi?noue yeeo iiaeiia ii?eethaeithaaoeny).

Aooaaeoa?nueeee iae?e ia? aanoenue iaoiaeii iiaea?eiiai caieno c
aeei?enoaiiyi caaaeueiii?eeiyoeo aeaiaio?a iaoiaeo aooaaeoa?nueeiai
iae?eo. Ca?oi?noue i?aei?e?inoai iiaea? ca?aeii ?c caeiiiaeaanoaii.

I?aei?e?inoai naiino?eii:

— aecia/a? naith iae?eiao iie?oeeo;

— iae?a? oi?io aooaaeoa?nueeiai iae?eo;

— ?ic?iaey? nenoaio ? oi?ie aioo??oiueiainiiaea?nueeiai
(oi?aae?inueeiai) iae?eo;

— caoaa?aeaeo? i?aaeea aeieoiaioiiai?ioo, aecia/a? i?aaa i?aoe?aiee?a ia
i?aeienaiiy aooaaeoa?nueeeo aeieoiaio?a oiui.

Iaoiaeieia?y iae?eo iiaeiia aooe iaci?iiith i?ioyaii ?ieo. sseui ia
ianooiiee ??e i?aei?e?inoai ia? iai?? ci?ieoe iae?eiao iie?oeeo, ia
ii/aoeo ?ieo aeaea?oueny iaeac i?i iae?eiao iie?oeeo.

Iae?eiaa iie?oeea — noeoii?noue i?eioeei?a, iaoiae?a ? i?ioeaaeo?, ui
aeei?enoiaothoueny i?aei?e?inoaii aeey neeaaeaiiy oa iiaeaiiy o?iainiai?
ca?oiino?.

I?e aecia/aii? iae?eiai? iie?oeee i?aei?e?inoai naiino?eii iae?a?:

— iaoiaee ia?aooaaiiy aii?oecaoe?? iaiai?ioieo aeoea?a;

— iaoiaee ioe?iee caian?a i?e ?o aeaooo?;

— iaaeo aa?oino? iniiaieo cania?a;

— ia?aooaaiiy oeo /e ?ioeo caaacia/aiue oa ?i.

On? oe? ieoaiiy a e?ioe? ca?oiiai ?ieo iiaeii? aooe ?ice?eo? a I?ei?oeao
aei o?iainiaeo ca?o?a.

Iaia’ycee ea??aieea ? aieiaiiai aooaaeoa?a uiaei i?aai?caoe?? oa
aaaeaiiy aooaaeoa?nueeiai iae?eo

Ea??aiee iiaeiai noai?eoe iaiao?aei? oiiae aeey i?aaeeueiiai aaaeaiiy
aooaaeoa?nueeiai iae?eo ? i?aai?coaaoe eiio?ieue ae?yeueiino? an?o
aooaaeoa?nueeeo neoaea.

Aieiaiee aooaaeoa?:

— caaacia/o? aeio?eiaiiy anoaiiaeaieo ?aeeieo iaoiaeieia?/ieo canaae
aooaaeoa?nueeiai iae?eo, neeaaeaiiy ? iiaeaiiy o anoaiiaeai? no?iee
o?iainiai? ca?oiino?;

— i?aai?co? eiio?ieue ca iiaiioith ? aeinoia??i?noth a?aeia?aaeaiiy an?o
ainiiaea?nueeeo iia?aoe?e ia ?aooieao aooaaeoa?nueeiai iae?eo;

— i?aai?co? aeieoiaioiiai?io;

— aa?a o/anoue a ioi?ieaii? iaoa??ae?a, iia’ycaieo c ianoa/ath oa ??
a?aeoeiaeoaaiiyi;

— ?iciiae?ey? iaia’ycee i?ae i?aoe?aieeaie aooaaeoa??? oa eiio?ieue ca
?o aeeiiaiiyi;

— caaacia/o? ia?aa??eo noaio aooaaeoa?nueeiai iae?eo o a?aeie?aieaieo
i?ae?icae?eao i?aei?e?inoaa;

— nai?/anii aioo? i?iaeoe iaeac?a i?i iae?eiao iie?oeeo, i?i i?iaaaeaiiy
?iaaioa?ecaoe?? oiui.

1.8. I?aeoe/i? caaaeaiiy c oai??? aooaaeoa?nueeiai iae?eo

I?eeeaae ?ica’ycaiiy caaaeaiiy oi?ioaaiiy aaeaino. Iaeiei c
iaeaaaeeea?oeo ?acoeueoao?a aea/aiiy oai??? aooaaeoa?nueeiai iae?eo
iiaeiii noaoe iaaoooy i?aeoe/iiai oi?iiy noi?ioaaoe aaeain i?aei?e?inoaa
oeyoii a?aeia?aaeaiiy ainiiaea?nueeeo iia?aoe?e ia O-?aooieao.

Oi?ioaaiiy aaeaino i?aei?e?inoaa ia e?iaoeue ca?oiiai ia??iaeo
cae?enith?oueny ia iniia? aaeaino ia ii/aoie ia??iaeo (oaae. 1.4) ?
aeaieo i?i cae?eniai? ainiiaea?nuee? iia?aoe?? ca ca?oiee ia??iae (oaae.
1.5).

Aaeain ia ii/aoie ca?oiiai ia??iaeo

Oaaeeoey 1.4

AeoeaIaneaIacaa noaoaeIa ii/aoie ia??iaeoIa e?iaoeue ia??iaeoIacaa
noaoaeIa ii/aoie ia??iaeoIa e?iaoeue ia??iaeo123456Iniiai? caniae
(TH)1280Noaoooiee eai?oae (40)1540Iaoa??aee (20)340Ei?ioeino?ieia?
iiceee (60)107Eana (CI)8?ic?aooiee c iieaoe i?aoe? (66)950Iioi/iee
?aooiie (311)992?ic?aooiee c iinoa/aeueieeaie oa i?ae?yaeieeaie
(63)23Anueiai26202620

AEo?iae ?a?no?aoe?? ainiiaea?nueeeo iia?aoe?e

Oaaeeoey 1.5

? ii?.Ci?no iia?aoe??Noia, a?i.Ae-oE-o1Ii?eaooeiaaii iaoa??aee a?ae
iinoa/aeueieea7520632Iaae?eoea ia ?ic?aooieiaee ?aooiie iiceea
aaieo40311603Io?eiaii a eano aeey aeieaoe ca?ia?oii?
ieaoe950303114Aeiea/aii ca?ia?oio ieaoo95066ci5Iiea/aii ?aooiee
iinoa/aeueieea2363311

A?aee?eaa?ii O-?aooiee, nii/aoeo ia?aiineii a ieo ii/aoeiaa naeueaei ii
eiaeiiio ?aooieo c aaeaino, a iio?i iai?ioe c aeo?iaeo ?a?no?aoe??
ainiiaea?nueeeo iia?aoe?e oa ?ic?aoiao?ii iai?ioe ca aeaaaoii ?
e?aaeeoii eiaeiiai ?aooieo ? naeueaei ia e?iaoeue ia??iaeo. Oea naeueaei
ia?aiineii a aaeain ye caeeoee ii ?aooieao ia e?iaoeue ia??iaeo (oaae.
1.6).

O-?aooiee

01 05 50

12801280

3401)75415

83)9504)9851 60 70

9922)403)950 5)234097359

235)231)7575

9504)950——Aaeain ia e?iaoeue ca?oiiai ia??iaeo

Oaaeeoey 1.6

AeoeaIaneaIacaa noaoaeIa ii/aoie ia??iaeoIa

e?iaoeue ia??iaeoIacaa noaoaeIa ii/aoie ia??iaeoIa e?iaoeue
ia??iaeo123456Iniiai? caniae (TH)12801280Noaoooiee eai?oae
(40)15401540Iaoa??aee (20)340415Ei?ioeino?ieia? iiceee
(60)107147123456Eana (CI)88?ic?aooiee c iieaoe i?aoe? (66)950Iioi/iee
?aooiie (311)99259?ic?aooiee c iinoa/aeueieeaie oa i?ae?yaeieeaie
(63)2375Anueiai2620176226201762

Caaaeaiiy 1. Noaiii ia 1 ea?oiy i?aei?e?inoai iaei oaeee aaeain:

AeoeaNoia, a?i.IaneaNoia, a?i.Iniiai? caniae (10)42 600Noaoooiee eai?oae
(40)65 520Iaoa??aee (20)13 800Ia?iciiae?eai? i?eaooee (iaiie?eo? caeoee)
(44)20 000Ae?iaieoeoai (iacaaa?oaia) (23)6400?ic?aooiee c iieaoe
i?aoe?(66)3400Aioiaa i?iaeoeoe?y (26)10 300?ic?aooiee c iinoa/aeueieeaie
oa i?ae?yaeieeaie (63)2100Eana (CI)20Iioi/iee ?aooiie (311)16
200?ic?aooiee c ??cieie aeaa?oi?aie (377)1700Anueiai91020Anueiai91020

I?ioyaii ea?oiy ia i?aei?e?inoa? cae?eniaii oae? ainiiaea?nuee?
iia?aoe??:

1. Ia?a?aoiaaii c iioi/iiai ?aooieo iinoa/aeueieeai — 2100 a?i.

2. A?aeiouaii iaoa??aee ia ae?iaieoeoai i?iaeoeoe?? ia noio 8500 a?i.

3. Iaae?eoei ia iioi/iee ?aooiie a?ae aeaa?oi??a — 1700 a?i.

4. Iaea?aeaii iaoa??aee a?ae iinoa/aeueiee?a — 1500 a?i.

5. Iaea?aeaii a eano c iioi/iiai ?aooieo a?ioia? eiooe — 3400 a?i.

6. Aeaeaii c eane ca?ia?oio ieaoo — 3400 a?i.

7. Ia?aaeaii ia neeaae aioiao i?iaeoeoe?th ia noio 400 a?i. Ia?aoiaaii
ca?ia?oio ieaoo — 3000 a?i.

Ia iniia? noaoae ii/aoeiaiai aaeaino a?aee?eoe neioaoe/i? ?aooiee
aooaaeoa?nueeiai iae?eo, ca?aeii c ainiiaea?nueeeie iia?aoe?yie
a?aeia?aceoe ia ieo ?oo aeoea?a oa ciaia’ycaiue ca i?nyoeue, aecia/eoe
?o aeaaaoia? ? e?aaeeoia? iai?ioe, a oaeiae e?ioeaa? caeeoee.

A?aeia?aceoe o aaeain? ci?ie ca?aeii c ainiiaea?nueeeie iia?aoe?yie.

Caaaeaiiy 2. sseith noaia aaethoa aaeaino i?ney aeeiiaiiy iia?aoe?e:

— niea/aii iinoa/aeueieeai c iioi/iiai ?aooieo — 400 a?i.;

— ii?eaooeiaaii ia neeaae iaoa??aee a?ae iinoa/aeueiee?a — 680 a?i.;

— iaea?aeaii a eano c iioi/iiai ?aooieo — 250 a?i.,

— yeui ii/aoeiaa aaethoa aaeaino noaiiaeoue — 10 000 a?i.

Caaaeaiiy 3. Aecia/eoe naeueaei aeoeaiiai ?aooieo. Ia iioi/iiio ?aooieo
i?aei?e?inoaa 5 200 a?i. Ne?eueee eioo?a caeeoeoueny ia iioi/iiio
?aooieo i?ney aeeiiaiiy oaeeo iia?aoe?e:

— aeaeaii a eano — 1200 a?i.;

— ca?aoiaaii ae?o/eo a?ae ?aae?caoe?? — 2600 a?i.;

— niea/aii iinoa/aeueieeai — 490 a?i.

Caaaeaiiy 4. Aei?aaeoe iiieeee. Aeiea/aii ca?ia?oio ieaoo — 5089 a?i.;
aooaaeoa? c?iaea i?iaaaeaiiy: Ae-o 661 E-o CI 5080 a?i.

Aei?aaeoe iaoiaeii noi?ii, aeii?iaaaeaiiy, ei?aeoo?iei.

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