.

Організаційно-методологічні аспекти аудиту фінансової звітності в діяльності комерційних банків: Автореф. дис… канд. екон. наук / Мухаммед Ясин Раха

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Ee?anueeee aea?aeaaiee oi?aiaaeueii-aeiiii?/iee oi?aa?neoao

Iooaiiaae ssnei Noeaeiai ?aoaoea

OAeE 657.1.336

I?aai?caoe?eii-iaoiaeieia?/i? aniaeoe aoaeeoo o?iainiai?

ca?oiino? a ae?yeueiino? eiia?oe?eieo aaie?a

08.06.04 – Aooaaeoa?nueeee iae?e, aiae?c oa aoaeeo

Aaoi?aoa?ao aeena?oaoe?? ia caeiaoooy iaoeiaiai nooiaiy

eaiaeeaeaoa aeiiii?/ieo iaoe

Ee?a 1999

Aeena?oaoe??th ? ?oeiien.

?iaioa aeeiiaia a Ee?anueeiio aea?aeaaiiio oi?aiaaeueii-aeiiii?/iiio

oi?aa?neoao? I?i?noa?noai ina?oe Oe?a?ie

Iaoeiaee ea??aiee: eaiaeeaeao aeiiii?/ieo iaoe, aeioeaio,

?aaeueei Ieaenaiae? TH??eiae/,

Ee?anueeee aea?aeaaiee
oi?aiaaeueii-aeiiii?/iee

oi?aa?neoao, eaoaae?a aoaeeoo,
aeioeaio

Io?oe?ei? iiiiaioe:

aeieoi? aeiiii?/ieo iaoe, i?ioani?, Niiei Aaneeue Aaneeueiae/,

Ee?anueeee iaoe?iiaeueiee aeiiii?/iee oi?aa?neoao, i?ioani?

eaiaeeaeao aeiiii?/ieo iaoe, Iaeueie/oe A?oae?e Iaaeiae/,

aee?aeoi? a?aeae?eaiiy AEA “Oaa??y” , Aeoe?iia?iee Eiia?oe?eiee Aaie,
Aei?i?ianueea a?aeae?eaiiy, i.Ee?a.

I?ia?aeia onoaiiaa:

AEeoiie?nueeee ?iaeono??aeueii-oaoi?/iee ?inoeooo, eaoaae?a aeiiii?ee,
iae?eo ? aoaeeoo, I?i?noa?noai ina?oe Oe?a?ie, i. AEeoiie?

Caoeno aeena?oaoe?? a?aeaoaeaoueny «29» aa?aniy 1999 ?ieo i 14 aiaeei?
ia can?aeaii? niaoe?ae?ciaaii? a/aii? ?aaee Ae 26.055.01 i?e Ee?anueeiio
aea?aeaaiiio oi?aiaaeueii-aeiiii?/iiio oi?aa?neoao? ca aae?anith :

253156 i. Ee?a 156, aoe. E?ioi, 19, aoae. 221.

C aeena?oaoe??th iiaeia iciaeiieoeny a iaoeia?e a?ae?ioaoe? Ee?anueeiai
aea?aeaaiiai oi?aiaaeueii-aeiiii?/iiai oi?aa?neoaoo ca aae?anith :

253156 i. Ee?a – 156, aoe. E?ioi, 19.

Aaoi?aoa?ao ?ic?neaiee «20» na?iiy 1999 ?ieo

A/aiee nae?aoa?

niaoe?ae?ciaaii? a/aii? ?aaee

e.a.i., aeioeaio
_____________ I.?.Ii?iciaa

CAAAEUeIA OA?AEOA?ENOEEA ?IAIOE

Aeooaeuei?noue oaie. Caaacia/aiiy aoaeoeaiiai ooieoe?iioaaiiy
eiia?oe?eieo aaie?a ? iaiaei?iiith oiiaith cae?eniaiiy ?eieiaeo
ia?aoai?aiue, ia oeyo yeeo anoaea Oe?a?ia. I?ae oei, iioeiaeueia
ainiiaea?nueei-o?iainiaa ae?yeuei?noue aoaeue-yeiai eiia?oe?eiiai aaieo
c o?aooaaiiyi iaiao?aeiino? aeeiiaiiy iei /eneaiieo caaaeaiue
aeiiii?/iiai oa nioe?aeueiiai oa?aeoa?o iaiiaeeeaa aac ae??ai? nenoaie
eiio?ieth ye ca naiith aaie?anueeith onoaiiaith, oae ? ca ?? ee??ioaie
oa eiio?aaaioaie. Aac noai?aiiy oaei? i?aeoe/ii iaiiaeeeai caaacia/eoe
aaciaeo ye ee??io?a eiia?oe?eieo aaie?a (o?ce/ieo oa th?eaee/ieo in?a),
?o eiio?aaaio?a, oae ? naieo aaie?a. A?aenooi?noue iiae?aii? nenoaie
cacae/ae ni?e/eiy? oae? iaaaoeai? yaeua, ye:

ao?aoa aeeaaeieeaie eiia?oe?eieo aaie?a nai?o caiuaaeaeaiue;

iaaeeiiaiiy, ianai?/ania aeeiiaiiy aai aeeiiaiiy ia o iiaiiio ianyc?
i?eeiyoeo o/anieeaie aeiaia??ieo a?aeiinei ainiiaea?nueeeo ? o?iainiaeo
ciaia’ycaiue;

aaie?oonoai ainiiaea?thth/eo noa’?eo?a ? eiia?oe?eieo aaie?a;

c?inoaiiy e?eueeino? i?ioei?aaieo ae?e o o?iainiai-e?aaeeoi?e noa?? ?
ianooaa?a o?iueiai? aeiiii?ee.

O na?oia?e i?aeoeoe? iiae?aiee eiio?ieue cae?enith?oueny caaaeyee
ciai?oiueiio (iacaeaaeiiio) ? aioo??oiueiio aoaeeoo aaie?anueei?
ae?yeueiino?, ui ia? iaaio ?noi??th, o?aaeeoe?? ? i?aeoe/iee aeina?ae
canoinoaaiiy eiie?aoieo aoaeeoi?nueeeo noaiaea?o?a, ii?i, i?ioeaaeo?,
iaoiae?a ? oaoiieia?e.

Ia a?aei?io a?ae aea?aeaa na?oo, ui ooieoe?iiothoue a oiiaao ?eieiai?
aeiiii?ee aaea o?eaaeee /an, a Oe?a?i? noaiiaeaiiy aoaeeoo, ye nenoaie
iacaeaaeiiai eiio?ieth, ia nueiaiaei? ua ciaoiaeeoueny a noaae??
?icaeoeo oa oa?aeoa?eco?oueny iaaieie iaaeie?eaie , i?i?aooieaie oa
i?ioe??//yie. I?i iaaeinoaoith ae??a?noue eiio?ieth ca ae?yeuei?noth
eiia?oe?eieo aaie?a a Oe?a?i? na?ae/eoue oie oaeo, ui uiaeaii? ii?iaoeae
e?ea?aeiino? ? aeinoaoiino? eai?oaeo ii?ooothoue aaaaoi aaie?anueeeo
onoaiia. Ia aei?aaaeiao? naaa iiaiith i??ith, ca ioe?ieith
Iaoe?iiaeueiiai aaieo Oe?a?ie, ? ??/iee aoaeeo aooaaeoa?nueei?
(o?iainiai?) ca?oiino? eiia?oe?eieo aaie?a, o ca’yceo c /ei aiinyoueny
i?iiiceoe?? i?i aaaaeaiiy iaia’yceiaeo i?a??/ieo ? eaa?oaeueieo
aoaeeoi?nueeeo ia?aa??ie. Ie??i oiai, a Oe?a?i?, iacaaaeath/e ia
?ic?iaeo ? caoaa?aeaeaiiy Aoaeeoi?nueeith iaeaoith oe?ei? iecee
aoaeeoi?nueeeo noaiaea?o?a, aein? a?aenooiy iaiao?aeia aeey eiiieaenii?
?aaeaiaioaoe?? i?iaaaeaiiy aoaeeoi?nueeeo ia?aa??ie iiaiioe?iia
ii?iaoeaia aaca. A?ae/oaa?oueny oaeiae ? iaaia ianoa/a eaae?o?eiaaieo
eaae??a ? aeineiiaeiai i?ia?aiiiai caaacia/aiiy aeey i?iaaaeaiiy
ye?niiai ciai?oiueiai aoaeeoo eiia?oe?eieo aaie?a.

*eneaii? i?iaeaie ?niothoue ? a noa?? aioo??oiueiai aoaeeoo oe?a?inueeeo
eiia?oe?eieo aaie?a. O niaoe?ae?ciaaieo ae?oeiaaieo aeaeaiiyo
a?aecia/a?oueny, ui o aeaio aeiaaeeao ?c eiaeieo i’yoe iaiiaa?iaiiy
e?aaeeo?a iia’ycaia c iaiaiii ee??io?a aiane?aeie neaaeiai aioo??oiueiai
aaie?anueeiai eiio?ieth noi?iaiaeaeaiiy e?aaeeoieo oaiae (ye ia noaae??
?icaeyaeo e?aaeeoiiai caiiaeaiiy, oae ? oi?iaeiaae ae?? oeeaaeaiiai
aeiaiai?o). Oea ae noino?oueny ? i?iaeai oe?eueiaiai aeei?enoaiiy
e?aaeeoieo eioo?a c athaeaeaoo aai ?ioeo aeaea?ae, ye? ianeoaiaothoueny
eiia?oe?eieie aaieaie.

Aiaeii/an ia ae?? iaoai?ci naieoe?e noiniaii iaaeia?inia?nieo
aoaee-oi??a, ye? ia aeio?eiothoueny anoaiiaeaieo noaiaea?o?a,
i?eioneathoueny yaieo iiieeie ? i?i?aooie?a o oiae? i?iaaaeaiiy
aoaeeoi?nueeeo ia?aa?-?ie.

O aea?aeaaao NIAe, o oiio /ene? ? a Oe?a?i?, a?ae/oaa?oueny ianoa/a
eiiieaeniiai aena?oeaiiy a aeiiii?/i?e ? o?iainia?e e?oa?aoo?? ieoaiue
aoaeeoo aaie?anueeeo onoaiia.

O ?iaioao A.Ae.Aiae?a?aa, I.I.Aa?eoi?eiaa, A.A.A?o?iaa, TH.A.
Aeaieeaanueeiai, ?.Ae.Iaiiiiaie, A.A.Neaeaeueieeiai?, I.?.
Nieie?inueei?, A.I.Noeoea, C.A.Oe?einueei? oa ?ioeo aena?oeththoueny aai
i?aeoeea ?i-n?enueeiai aoaeeoo, aai ?in?enueea i?aeoeea ?aa?c??
aaie?anueeeo iia?aoe?e. A Oe?a?i? ae ?iaioe I.O. A?eooe, ?.E.A??theiaa,
A.O.Aeieo, A.I.Caaai?iaeiueiai, A.Ae.Ca?oae, I.?.E??a?aa, I.TH.?aaeueea,
A.ss.Naa/aiea, A.A.Niiea oa ?i. iaaiith i??ith a?aeia?aaeathoue ie?ai?
i?iaeaie aoaeeoo, aea ia iinyoue eiiieaeniiai oa?aeoa?o.

Iaaeinoaoiuei ?ice?eoeie caeeoathoueny ieoaiiy ieaioaaiiy oa
i?aai?caoe?? ciai?oiueiai aoaeeoo eiia?oe?eieo aaie?a, iaoiaeieia?? oa
i?aai?caoe?? aioo??oiueiai aoaeeoo aaciina?aaeiuei o aaie?anuee?e
onoaiia? i?e ?? ?iaio? c ee??ioaie.

C o?aooaaiiyi aeua aeeeaaeaiiai oaia aeena?oaoe?eiiai aeine?aeaeai-iy
“I?aai?caoe?eii-iaoiaeieia?/i? aniaeoe aoaeeoo o?iainiai? ca?oiino? a
ae?yeueiino? eiia?oe?eieo aaie?a”, aacoiiaii, ? aeooaeueiith.

Ca’ycie ?iaioe c iaoeiaeie aeine?aeaeaiiyie, i?ia?aiaie.

Iniiai? aeaiaioe ? ?icae?ee aeena?oaoe?eiiai aeine?aeaeaiiy aoee
ii?iaiaai? i?ae /an aeeiiaiiy aea?aeathaeaeaoii? iaoeiai-aeine?aeii?
oaie eaoaae?ith aoaeeoo “?ic?iaea aaoiiaoeciaaiiai ?iai/iai i?noey (A?I)
?aa?ci?a” a ?icae?eao “Aecia/aiiy iiaeeeaino? aaie?oonoaa i?aei?e?inoaa”
? “Oanooaaiiy ??/ii? ca?oiino?” .

Iaoa ? caaea/? aeine?aeaeaiiy.

Iaoa aeena?oaoe?eiiai aeine?aeaeaiiy iieyaaea o ?ic?iaoe?
iaoiaeieia?/ieo iniia oi?ioaaiiy ? ooieoe?iioaaiiy nenoaie ciai?oiueiai
oa aioo??oiueiai aoaeeoo ae?yeueiino? eiia?oe?eiiai aaieo.

Aeey ?aae?caoe?? aeaii? iaoe o ?iaio? iinoaaeai? oa ae??oai? caaaeaiiy
?c:

– aecia/aiiy i?noey ? ?ie? eiia?oe?eiiai aaieo o noaiiaeaii? ? ?icaeoeo
?eieiaeo a?aeiinei;

– oa?aeoa?enoeee aaie?anueeeo iia?aoe?e ye ia’?eoa oi?aae?iiy;
ii??aiyiiy i?eioeei?a ? oa?aeoa?enoee niaeo?o aaie?anueeeo iia?aoe?e a
Oe?a?i? ? ca ei?aeiiii, oiia cae?eniaiiy aaie?anueei? ae?yeueiino?;

– ioe?iee eiio?ieth ? aiae?co a oi?aae?ii? aaie?anueeith ae?yeuei?noth;

– oa?aeoa?enoeee ? c’ynoaaiiy i?noey o?iainiai? ca?oiino? eiia?oe?eiiai
aaieo a eiai ae?yeueiino? a oiiaao ?eieiaeo a?aeiinei; aea/aiiy
neeaaeiaeo oi?ioaaiiy e aeei?enoaiiy aaie?anueei? ca?oiino? ca?aeii c
iio?aaaie ?? ei?enooaa/?a;

– aiae?co iaoiaeieia?? oa i?aai?caoe?? aoaeeoo o?iainiai? ca?oiino?
eiia?oe?eiiai aaieo; ie?aneaiiy eiea caaaeaiue ? aecia/aiiy i?eeii?a
ciai?oiueiai aoaeeoo aooaaeoa?nueei? (o?iainiai?) ca?oiino? aaieo, ui
ooieoe?iio? a oiiaao ia?ao?aeii? aeiiii?ee;

– aea/aiiy iiaeeeaino? a?eueo aoaeoeaiiai aeei?enoaiiy iaoiae?a
o?iainiaiai aiae?co ye ?ino?oiaioa??th ciai?oiueiai oa aioo??oiueiai
aoaeeoo ca?oiino? eiia?oe?eiiai aaieo;

– ae?iaeaiiy eiie?aoieo i?iiiceoe?e c oaeineiiaeaiiy
i?aai?caoe?eii-iaoiaeieia?/iiai caaacia/aiiy ciai?oiueiai aoaeeoo
o?iainiai? ca?oiino? eiia?oe?eiiai aaieo;

– aea/aiiy aooaaeoa?nueei? ca?oiino? ee??ioa aaieo ye ia’?eoa aoaeeoo oa
aeiiii?/iiai aiae?co;

ee??io?a eiia?oe?eiiai aaieo;

– ?ic?iaee iaoiaeeee i?iaaaeaiiy o?iainiaiai aiae?co a i?ioean?
aioo??oiueiai eiio?ieth ca?oiino? ee??ioa eiia?oe?eiiai aaieo;

– oi?ioaaiiy i?aai?caoe?eii-?ioi?iaoe?eii? iiaeae? aoaeeoo ? aiae?co
ca?oiino? eiia?oe?eiiai aaieo oa eiai ee??io?a c aeei?enoaiiyi IAII.

Iaoeiaa iiaecia iaea?aeaieo ?acoeueoao?a. ?ic?iaeaii eeaneo?eaoe?th
?eie?a aaie?anueeeo iineoa ia iniia? oaeeo eeaneo?eaoe?eieo iciae, ye
iaeaaei?noue, nooi?iue ononi?eueiaiiy, oa?aeoa?, ia??iae
ooieoe?iioaaiiy, aeae aaie?anueeeo iineoa, ??aaiue eiieo?aioe??,
nooi?iue iiiiiie?caoe??, i??a ioiieaiiy, o?aaeeoe?ei?noue, a?oie
ee??io?a, ui ianeoaiaothoueny. Iaaaaeaii eeaneo?eaoe?th ??ciiaeae?a
o?iainiai? ca?oiino? eiia?oe?eiiai aaieo c o?aooaaiiyi ia??iaee/iino?,
eaoaai??e ei?enooaa/?a, oa?aeoa?o, iaia’yceiaino?, ?aoe?iiaeueiino?,
aoaeoeaiino?, noaiaea?oecaoe??, nooiaiy a?aee?eoino?, aeae?a, ianyao
?ioi?iaoe??, ??aiy ocaaaeueiaiiy, nooiaiy aa?aaoaaiiy. C’yniaaii ia?ae?e
oaeoi??a, ui aecia/athoue noai o?iainiai? ca?oiino? (aca?iiee aieea
??cieo aea?aeaa iaeia ia iaeio; iaeiiiai?oi?noue iaoe?iiaeueieo
iae?eiaeo noaiaea?o?a ? caeiiiaeaa/eo nenoai; o?niee ca’ycie i?ae
i?aaeeaie aooaaeoa?nueeiai iae?eo ? i?aaeeaie iiiaeaoeoaaiiy; /eiia
iaoe?iiaeueia i?aaiaa nenoaia; ?nioth/a a e?a?i? o?iainiaa (iiaeaoeiaa)
nenoaia; i?aai?caoe?eii-i?aaia? oi?ie iaoe?iiaeueieo ainiiaea?thth/eo
noa’?eo?a; eiioeaio?aoe?y aeoe?e; aieea aea?aeaaieo i?aai?a ia i?ioean
i?aeaioiaee ? neeaaeaiiy o?iainiai? ca?oiino?; aaaeaiiy iae?eo a oiiaao
?ioeyoe?? (?ioeyoe?eiiai iae?eo). Cai?iiiiiaai? iai?yiee aaeineiiaeaiiy
i?aai?caoe?eieo ? iaoiaee/ieo i?eioeei?a ciai?oiueiai oa aioo??oiueiai
aoaeeoo o?iainiai? ca?oiino? eiia?oe?eiiai aaieo (?ic?iaea /?oeiai
aeai?eoio i?iaaaeaiiy aoaeeoo c aeei?enoaiiyi oano?a; i?iaaaeaiiy
aea??eiaiai aeine?aeaeaiiy aeieoiaio?a ca i?ia?aneaiith noaiith;
cae?eniaiiy ?aeaioeo?eaoe?? caeaaeieo noi??i ? aiae?c ?ioi?iaoe?? i?i
iia?aoe?? i?ae iia’ycaieie noi?iiaie; cai?iaaaeaeaiiy aei
aoaeeoi?nueei? i?aeoeee no/anieo i?ioan?eieo eiii’thoa?ieo i?ia?ai
o?iainiaiai aiae?co; aaeineiiaeaiiy ?ioi?iaoe?eiiai caaacia/aiiy
(ao?aeii? oa aeo?aeii? ?ioi?iaoe??) ciai?oiueiai aoaeeoo o?iainiai?
ca?oiino?; canoinoaaiiy i?iaiicii-aiae?oe/ii? nenoaie “Aoaeeo o?iainiai?
ca?oiino? eiia?oe?eiiai aaieo”). Noi?ioeueiaai? i?iiiceoe?? c
oaeineiiaeaiiy aioo??oiueiai eiio?ieth ? o?iainiaiai aiae?co ca?oiino?
ee??ioa eiia?oe?eiiai aaieo (ii?aeiaiiy ioe?iee aaeainiaeo iieaciee?a
aaie?anueeeo ee??io?a ? aeaieo, ui oa?aeoa?ecothoue ?o iia?aoe?eio
ae?yeuei?noue (?oo a?ioiaeo iioie?a); ?ic?iaea ? i?aeoe/ia aeei?enoaiiy
i?e i?iaaaeaii? eiio?ieueieo ae?e niaoe?aeueieo oano?a; iiaeaeueoa
aeeoa?aioe?aoe?y aiae?oe/ii? ?iaioe c o?aooaaiiyi eiie?aoiiai ia’?eoa
e?aaeeooaaiiy, no?ieo iaaeaiiy e?aaeeoo, ?ici??o iiceee,
i?noeaciaoiaeaeaiiy iice/aeueieea ? eiio?aaaioa, iayaiino?
a?aeiia?aeiiai caaacia/aiiy, ii?yaeeo iiaaoaiiy e?aaeeoo, no?ieo
ieoiiino? e?aaeeoiiai i?iaeoo; aaoiiaoecaoe?y oeueiai i?ioeano; ioe?iea
iaaeeeoeo aai ianoa/? aeaea?ae eioo?a aeey oi?ioaaiiy caian?a ? aeo?ao;
i?iaaaeaiiy o?iainiaiai aiae?co ca?oiino? ee??ioa eiia?oe?eiiai aaieo ia
iniia?:

– ?ic?aooieo iieacieea noi??iino? e?aaeeoo ? o?aaeeoe?eieo aeey
ii-ce/aeueieea ianya?a ?aae?caoe?? i?iaeoeoe?? (oiaa??a, ?ia?o, iineoa);
iieacieea ae?eiai? aeoeaiino?; eiao?oe??io?a e?ea?aeiino?,
caeaaeiino?(a??eiao), caaaeueiiai ? a?aenioeiaiai iie?eooy, a?ioiaiai
iioieo, caai?aiaaiino?, iai?ioi?no? aeaa?oi?nueei? oa e?aaeeoi?nueei?
caai?aiaaiino?, iai?ioiino? caian?a;

– ioe?iee a??ia?aeiino? aaie?oonoaa ainiiaea?thth/iai noa’?eoa).

I?aeoe/ia cia/aiiy iaea?aeaieo ?acoeueoao?a aeena?oaoe?eii? ?iaioe
iieyaa? a iiaeeeaino? aeei?enoaiiy eiie?aoieo i?iiiceoe?e uiaei
aaeineiiaeaiiy i?aai?caoe?eieo ? iaoiaee/ieo i?eioeei?a ciai?oiueiai oa
aioo??oiueiai aoaeeoo o?iainiai? ca?oiino? eiia?oe?eiiai aaieo,
aioo??oiueiai eiio?ieth ca?oiino? aaie?anueeeo ee??io?a, canoinoaaiiy
?acoeueoao?a o?iainiaiai aiae?co ca?oiino? ee??io?a eiia?oe?eiiai aaieo
aeey i?eeiyooy iaa?oioiaaieo oi?aae?inueeeo ??oaiue i?i aeaea/o
e?aaeeo?a. Iaoiaee/i? ?aeiiaiaeaoe?? c aoaeeoo ca?oiino?
iice/aeueieea-ee??ioa aaieo, ?aeiiaiaeaoe?? c i?aai?caoe?? aioo??oiueiai
aoaeeoo eiia?oe?eiiai aaieo, iaoiaeeea i?iaaaeaiiy o?iainiaiai aiae?co
ca?oiino? ee??io?a eiia?oe?eiiai aaieo aoee ai?iaaaeaeai? aaieaie, ui
i?aeoaa?aeaeaii aeia?aeeaie AEA “Oe?a?ia” ? 299/30, o?e??
A?iea?cianaaieo a?ae 2.04.99 ?., AEA “Aa?aoaeaaie” a?ae 21.09.99 ?..

Ai?iaaoe?y ?iaioe ? ai?iaaaeaeaiiy ?acoeueoao?a aeine?aeaeaiiy.

Aeina?ae i?aai?caoe?? aoaeeoi?nueei? ae?yeueiino? a Ei?aeai?? aoei
aeeeaaeaii ia Anaoe?a?inuee?e iaoeiai-i?aeoe/i?e eiioa?aioe??
“Noaiiaeaiiy oa ?icaeoie aoaeeoo a Oe?a?i?”, yea aoea i?aai?ciaaia
ni?eeith aoaeeoi??a Oe?a?ie, aoaeeoi?nueeith iaeaoith Oe?a?ie ?
iaoe?iiaeueiei oeaio?ii iae?eo oa aoaeeoo 21 ea?oiy 1998 ?ieo.

Ioae?eaoe??. Iniiai? ?acoeueoaoe ii oai? aeena?oaoe?? iioae?eiaaii a
oanoe ?iaioao, caaaeueiei ianyaii 1,4 ae?oeiaaieo a?eoo?a.

No?oeoo?a ? ianya aeena?oaoe?eii? ?iaioe. Aeena?oaoe?y neeaaea?oueny c
anooio, o?ueio ?icae?e?a, aeniiae?a ? i?iiiceoe?e, nieneo aeei?enoaii?
e?oa?aoo?e a e?eueeino? 317 iaeiaioaaiue. ?? ci?no aeeeaaeaiee ia 167
noi??ieao ? i?noeoue 23 oaaeeoe? ? 25 iaethie?a. O ?iaio? 30 aeiaeaoe?a.

INIIAIEE CI?NO

O anooi? iaa?oioiao?oueny aeooaeuei?noue oaie aeena?oaoe??,
noi?ioeueiaaii iaoeiao a?iioaco, iaoo ? caaaeaiiy aeine?aeaeaiiy, eiai
i?aaeiao e ia’?eoe, aecia/aii iaoeiao iiaecio iaea?aeaieo ?acoeueoao?a,
?o i?aeoe/io cia/ou?noue, iaaaaeaii aeai? uiaei ai?iaaoe?? oa
ai?iaaaeaeaiiy io?eiaieo ?acoeueoao?a aeine?aeaeaiiy, nienie ae?oeiaaieo
?ia?o ?c oaie aeena?oaoe??.

Aeena?oaoe?eia ?iaioa i?enay/aia ieoaiiyi i?aai?caoe?? oa iaoiaeieia??
aoaeeoo o?iainiai? ca?oiino? a ae?yeueiino? eiia?oe?eieo aaie?a oa
oeyoai ?o oaeineiiaeaiiy.

O ia?oiio ?icae?e? aeena?oaoe?? “Aaie ye oeaio?aeueia eaiea ?eieiai?
aeiiii?ee” ?ice?eaa?oueny i?noea ? ?ieue eiia?oe?eiiai aaieo o ?icaeoeo
oa noaiiaeaii? ?eieiaeo a?aeiinei.

Ia i?aenoaa? i?iaaaeaiiai aeine?aeaeaiiy, aeyaeythoueny niaoeeo?/i?
iniaeeaino? oi?ioaaiiy iaoe?iiaeueieo aaie?anueeeo nenoai Oe?a?ie oa
?i?aeai??. I?e oeueiio iniaeeaa oaaaa i?eae?ey?oueny aiae?co oaeeo
oaeoi??a, ye noa?oia? oiiae ? no?ie oi?ioaaiiy, ceeooy aaie?anueeeo
eai?oae?a, nooi?iue niaoe?ae?caoe??, iiaeeea?noue cae?eniaiiy ??cieo
aeae?a ae?yeueiino?, eiieo?aioia na?aaeiaeua, i?aeo?ae aei ae??oaiiy
eaae?iai? i?iaeaie, a?aeiioaiiy ee??io?a, ??aaiue eai?oae?caoe?? aaie?a,
??aaiue aaie?anueeeo ?ecee?a, e?aaeeoi? ii?ooae? aaie?a.

Aeaoaeueiiio aiae?co i?aeaeaii aecia/aiiy iiiyooy “eiia?oe?eiee aaie”,
ui i?noyoueny a ??ciiiai?oieo e?oa?aoo?ieo aeaea?aeao ?
ii?iaoeaii-i?aaiaeo aeieoiaioao.

Cacia/a?oueny, ui ?ieue eiia?oe?eiiai aaieo o ?icaeoeo ? noaiiaeaii?
?eieiaeo a?aeiinei iieyaa? a: aeoeaiiio aieea? ia ianya ? no?oeoo?o
a?ioiai? iane, ieao?aeiiai iai?ioo, oaeaee?noue iai?ioo a?ioae;
aeoioethaaii? eioo?a th?eaee/ieo ? o?ce/ieo in?a; noeioethaaii?
iaeiie/aiue o ainiiaea?noa?; caa?aaeaii? oa i?eiiiaeaii? a?ioiaeo eioo?a
oa ?ioeo oe?iiinoae nai?o ee??io?a; ia?a?iciiae?e? iia?e?ciaaieo
a?ioiaeo eioo?a c iaoith iaea?eueo aoaeoeaiiai ? i?iaeoeoeaiiai ?o
aeei?enoaiiy; caaacia/aii? o?ainoi?iaoe?? a?ioiaiai eai?oaeo a
iice/eiaee; ?ica’ycaii? i?ioe??//y i?ae iaiao?aei?noth a?eueiiai
ia?aoiaeo eai?oaeo c iaeieo aaeocae ainiiaea?nueeiai eiiieaeno a ?io? ?
cae??ieai?noth ae?iaie/iai eai?oaeo a iaai?e iaoo?aeuei?e oi?i?;
ni?eyii? iiaeieaiith iaiaaeaiiy ?iaeea?aeoaeueiiai eai?oaeo;
o?iainoaaii? eiie?aoieo ?iaanoeoe?eieo i?iaeo?a; i?aai?caoe?? nenoaie
?ic?aooie?a i?ae ainiiaea?thth/eie noa’?eoaie, ianaeaiiyi, aea?aeaaith
oa ca?oa?aeieie eiio?aaaioaie; eiio?ie? ca ?ooii a?ioiaeo eioo?a;
ni?eyii? ?icaeoeo a?o/eciyiiai ae?iaieoeoaa, i?eaaoiiai
i?aei?e?iieoeoaa; aeoeai?e o/ano? o noai?aii? o?iainiai-i?iieneiaeo
a?oi; ai?n?? oe?iieo iaia??a, oi?ioaaii? iaoe?iiaeueiiai oiiaeiaiai
?eieo; o/ano? ia a ai?n?eiiio iie?eoo? aeao?oeeoo aea?aeaaiiai
athaeaeaoo oeyoii i?eaeaaiiy aea?aeaaieo oe?iieo iaia??a; ?icaeoeo
i?aiaeieo, ?iioa/ieo a?aeiinei.

I?aee?aneth?oueny, ui eeaneo?eaoe?y ?eieo aaie?anueeeo iineoa aeicaiey?
aecia/eoe iieiaeaiiy eiie?aoiiai eiia?oe?eiiai aaieo ia ?eieo, aeyaeoe
?aaeueieo ? iioaioe?eieo eiieo?aio?a, ii??aiyoe oiiae eiai ae?yeueiino?
c ae?yeuei?noth eiieo?aio?a, aecia/eoe ?nioth/? i?o? aeey i?eeiyooy
iaiao?aeieo oi?aae?inueeeo ??oaiue. C iaeyaeo ia oea a ?iaio?
iaaiaeyoueny ianooii? aeaee ?eie?a aaie?anueeeo iineoa: ca iaeaaei?noth
– iaoe?iiaeueiee ? i?aeia?iaeiee; nooiaiai ononi?eueiaiiy –
?iaeea?aeoaeueiee, a?oiiaee ? caaaeueiee; oa?aeoa?ii – oi?aa?naeueiee ?
niaoe?ae?ciaaiee; ia??iaeii ooieoe?iioaaiiy – ei?ioeino?ieiaee
(iioi/iee), na?aaeiueino?ieiaee ? aeiaaino?ieiaee; aeaeaie aaie?anueeeo
iineoa – ?ic?aooie?a, aeaiiceoiee, e?aaeeoiee, ?iaanoeoe?eiee, oe?iieo
iaia??a; ??aiai eiieo?aioe?? – eiieo?aioiee ? iaeiieo?aioiee; nooiaiai
iiiiiie?caoe?? – iiiiiie?ciaaiee ? iaiiiiiie?ciaaiee; nooiaiai
ioiieaiiy – ?aa?iiaeueiee ? caaaeueiiaea?aeaaiee; o?aaeeoe?ei?noth –
o?aaeeoe?eiee ? iao?aaeeoe?eiee; a?oiaie ee??io?a, ui ianeoaiaothoueny,
– ianaeaiiy, i?eaaoieo i?aei?e?ioe?a, i?aei?e?inoa, i?aai?caoe?e,
onoaiia, aaie?a-ei?aniiiaeaio?a.

Aea?oueny aeieeaaeia oa?aeoa?enoeea ?eie?a o?aaeeoe?eieo (i?aai?caoe?y
aio?aeiaeo ? aacaio?aeiaeo ?ic?aooie?a, aeeaae?a, e?aaeeooaaiiy) ?
iao?aaeeoe?eieo (iaaeaiiy aa?aio?e, ii?o/eoaeuenoa, eiinoeueoaoe?e;
cae?eniaiiy IAeAeE?; i?iaaaeaiiy oiaa?ii-eii?n?eieo iia?aoe?e; ni?eueia
ae?yeuei?noue aaie?a oa ?ioeo th?eaee/ieo in?a; iia?aoe?? c oe?iieie
iaia?aie; o?anoia? (aeia??/?) iia?aoe??; no?aoiaa ae?yeuei?noue;
?ioi?iaoe?eii-aiae?oe/i? ? aeia?aeeia? iineoae; ia?eaoeiaiaa
ae?yeuei?noue; aeia?i/eiia ae?yeuei?noue ? cae?eniaiiy o?iainiai?
i?aeo?eiee) ?eie?a aaie?anueeeo iineoa. I?e oeueiio aeaco?oueny, ui c
o?aooaaiiyi ?nioth/eo ia’?eoeaieo ? noa’?eoeaieo iniaeeainoae
iaoe?iiaeueieo aaie?anueeeo nenoai, iaiiaeia aaciaeyaeii eii?thaaoe
cao?aeiee aeina?ae ei?aeainueeei, a oei ia/a oe?a?inueeei eiia?oe?eiei
aaieai, aeey ?ic?iaee aeanieo oi?aae?inueeeo noai. Aiaeii/an caaaeaee
iaiao?aeii aooe a eo?n? onueiai ia?aaeiaiai ? iaiaaaoeny a i??o
iiaeeeaino? cai?iaaaeaeoaaoe e?au? na?oia? aeinyaiaiiy ? a nai?o
eiia?oe?eieo aaieao. Ca cieaeaiiy aeio?aeiino? iaeieo aeae?a
aaie?anueeeo iia?aoe?e eiia?oe?ei? aaiee aoaeooue ciooai? ooeaoe iia?
aeaea?aea aeioiae?a, a a?aeoae – ? ia?aaoaeiaoaaoe naith nenoaio
oi?aae?iiy.

O ca’yceo c oeei o aeena?oaoe?? ?iaeoueny aeniiaie, ui e?eoa??yie
aoaeoeaiino? oi?aae?iiy aaie?anueeeo iia?aoe?e iiaeiai neoaoaaoe ca
??aieo ?ioeo oiia ??aaiue ?o iaae?eiino?, aaciaee ? ?aioaaaeueiino?.
Iai?eeeaae, i?e aeai?? oe?a?inueeei eiia?oe?eiei aaieii oi?ie
i?aeia?iaeieo ?ic?aooie?a (aaainia? ieaoaae?, a?aee?eoee ?aooiie,
ae?aaeeoeae ? ?ieani) , aeoiaey/e c e?eoa???a iaae?eiino? ? aaciaee
ia?aaaao iaiao?aeii iaaeaaaoe ae?aaeeoeaai, ine?eueee ca ?o aeiiiiiaith
i?e aenii?o? iiaeia oaeaeei ? iiai?noth io?eiaoe a?io?, a i?e ?iii?o? –
iaae?eii eiio?iethaaoe aeeiiaiiy ia?oia?ii oiia eiio?aeoo, a oaeiae
caaacia/oaaoe ia?a?aooaaiiy noi caai?aiaaiino?, ye oea ?iaeyoue
i?ia?aei? aaiee na?oo.

Aei iniiaieo i?e/ei oyaeeiai o?iainiaiai noaio aeayeeo eiia?oe?eieo
aaie?a Oe?a?ie a?aeianaii i???ioaoe?th ia aeniei i?eaooeia?, i?ioa e
iaea?eueo ?eceeiaai? iia?aoe??, ia a?eueo eaaeee, aea e iaaacia/iee oeyo
noai?aiiy ianea?a caaaeyee caeo/aiith ?ano?n?a ? i?aeaaie?anuee?
e?aaeeoe. O iaea?eueo aaaeea iieiaeaiiy /anoi iio?aieythoue o?
eiia?oe?ei? aaiee, ye? ia aieiae?thoue aeinoaoi?ie caeeoeaie ia ?aooieao
ee??io?a, aeaoaaith aeaiiceoiith aacith aai ia iathoue aeinooio aei
aeaoaaeo o?iainiaeo ?ano?n?a.

O ?iaio? iaaiaeeoueny aeieeaaeia noaia oi?aae?iiy aioo??oi?ie ?
ciai?oi?ie aaie?anueeeie ?eceeaie.

I?e oeueiio an? iia?aoe??, ui i?iaaaeyoueny eiia?oe?eieie aaieaie, ?
iineoae, ui ieie iaaeathoueny, iathoue aooe i???ioiaaieie ia aeinyaiaiiy
iioeiaeueiiai ni?aa?aeiioaiiy i?ae aeanieie ? caeo/aieie ?ano?naie,
e?ioeaaeie ?acoeueoaoaie ?o ainiiaea?nueei-o?iainiai? ae?yeueiino? ?
aeo?aoaie ia ?? cae?eniaiiy.

I?aeoe/ia ae ao?eaiiy oeueiai iiaeeeaa eeoa ca noai?aiiy no/anii?
iiaeae? oi?aae?iiy eiia?oe?eiei aaieii a Oe?a?i?, caaacia/aiiy
aoaeoeaiiai aiae?co ? eiio?ieth a nenoai? oi?aae?iiy aaie?anueeith
ae?yeuei?noth. Aeey oeueiai aaoi?ii i?iiiio?oueny noaia i?aai?caoe??
oi?aae?iiy aaie?anueeith ae?yeuei?noth, iniiaieie aeieaie yei? ?
ieaioaaiiy, oi?aae?iiy aeoeaaie, ianeaaie, aeanieie eiooaie,
?aioaaaeuei?noth, ?eceeaie, ?ic?iaea eiioeaioe?? oi?aae?iiy ia?niiaeii.

Aeaco?oueny, ui iaiaei?iiith oiiaith iiaoaeiae iioeiaeueii? nenoaie
oi?aae?iiy aaie?anueeith ae?yeuei?noth ? aea?? aoaeoeaii? no?oeoo?e
oi?aae?iiy eiia?oe?eiei aaieii. I?e oeueiio aaaeeeaiai cia/aiiy iaaoaa?
aea?? iioeiaeueiiai ni?aa?aeiioaiiy i?ae ooieoe?iiaeueiei ?
oa?eoi??aeueiei i?eioeeiaie oi?ioaaiiy no?oeoo?e oi?aae?iiy, noai?aiiy
oi?aae?iue no?aoaa?? ae?yeueiino?, iieeeeaieo aecia/aoe ye no?aoaa?/i?
oe?e? eiie?aoiiai eiia?oe?eiiai aaieo, oae ? oeyoe ?o aeinyaiaiiy.

I?iaaaeaiee aiae?c aeicaiey? c?iaeoe aeniiaie i?i oa, ui ??aaiue
eiio?ieth ca ie?aieie aeaiaioaie aaie?anueei? ae?yeueiino? a Ei?aeai??
cia/ii aeuee, i?ae a Oe?a?i?. Cie?aia, a Ei?aeai?? ca aeiiiiiaith
niaoe?ae?ciaaieo eiii’thoa?ieo aaie?a aeaieo eiio?ieth?oueny
e?aaeeooaaiiy i?ae canoaao, ui i?aeoe/ii aeeeth/a? iiaeeea?noue canoaae
iaeiiai ? oiai naiiai iaeia a ??cieo aaie?anueeeo onoaiiaao.
Nenoaiaoeco?oueny a Ei?aeai?? e ?ioi?iaoe?y i?i iaaeaaiiaae?eieo
iice/aeueieeao, yea caiaeii iiaea aooe io?eiaia aoaeue-yeei aaieii. A
Oe?a?i? ae iiae?ai? oeaio?ae?ciaai? aaiee aeaieo iiee ui eeoa
oi?iothoueny, ui yaii ia ni?ey? i?aeaeuaiith nooiaiy o?iainiai? aaciaee
aaie?anueeeo onoaiia.

O oiae? aeine?aeaeaiiy c’yniaaii, ui a Oe?a?i? noaiiaeaiiy aoaeeoo ye
nenoaie iacaeaaeiiai eiio?ieth ua ciaoiaeeoueny a noaae?? ?icaeoeo ?
oa?aeoa?eco?oueny aeayeeie i?ioe??//yie. I?i neaae?noue eiio?ieth ca
ae?yeuei?noth aaie?a a Oe?a?i? na?ae/eoue iayai?noue aaeeei? e?eueeino?
eiia?oe?eieo aaie?a, ui ii?ooothoue uiaeaii? ii?iaoeae e?ea?aeiino? oa
aeinoaoiino? eai?oaeo. Aeaeaea a?ae aeineiiaeino? ? aoaeeoi?nueea
ae?yeuei?noue IAO noiniaii oe?a?inueeeo eiia?oe?eieo aaie?a. Oae,
niaoe?ae?ciaaiee i?ae?icae?e IAO caeia?oueny eeoa aoaeeoii aeoe?iia??a
eiia?oe?eieo aaie?a Oe?a?ie i?e oi?ioaaii? ?o noaoooieo oiiae?a,
i?aeaioiaeith ie?aieo ?ino?oeoeaieo iaoa??ae?a ? ia?aa??eith
aoaeeoi?nueeeo aeniiae?a, aeeiiaieo iacaeaaeieie aoaeeoi?nueeeie
o??iaie.

Iana i?iaeai iaeiie/eeany ? a i?aai?caoe?? aioo??oiueiai aoaeeoo
oe?a?inueeeo aaie?a. Ca aeaieie ioae?eaoe?e, o aeaio aeiaaeeao c i’yoe
iaiiaa?iaiiy e?aaeeo?a iia’ycaia c iaiaiii aaieo ee??ioii aiane?aeie
neaaeiai aioo??oiueiai aoaeeoo e?aaeeoieo oaiae.

Cie?aia, iica iieai ci?o aaie?anueeeo i?aoe?aiee?a a Oe?a?i?
caeeoa?oueny aiae?c aeae?a ? ?eie?a ae?yeueiino? iice/aeueiee?a, ?o
o?iainiaiai noaio. A yeui o?iainiaee noai ? aiae?co?oueny, oi i?aaeiaoii
oaeiai aiae?co ? o a?eueoino? aeiaaee?a eeoa aaeainiaa ca?oi?noue
ee??io?a, ui naia ii nia? ia aeicaiey? neeanoe oyaeaiiy i?i ae?eniee
noai oiai /e ?ioiai ainiiaea?thth/iai noa’?eoa. Oiio ia iiaeia
iaiaaeoaaoeny eeoa iaoae iaa?oue aeoaea ?aoaeueiei aiae?cii aaeainiai?
ca?oiino? iiaeeeaeo iice/aeueiee?a. Ne?ae aiae?coaaoe e?aaeeoio ?noi??th
iice/aeueieea, a oaeiae iia?aoe?eio ae?yeuei?noue (?oo a?ioiaeo iioie?a)
ee??ioa, ui aeicaieeoue aecia/eoe eiai ?aaeueiee o?iainiaee noai ia
aoaeue-yeee iiiaio /ano.

Aeena?oaio i?eeoia aei aeniiaeo, ui aiae?c aaie?anueei? ae?yeueiino?
ia?: iineoe eiiieaeniee oa?aeoa?; aooe e?euee?niei ? ye?niei;
aoaeoaaoeny aeoiaey/e c iaiao?aeiino? c’ynoaaiiy an?o ciai?oi?o ?
aioo??oi?o oaeoi??a, ui aieeaathoue ia oie /e ?ioee ?acoeueoaoeaiee
iieaciee; ii?aeioaaoe a i?ioean? eiai i?iaaaeaiiy i?eioeeie
iia?aoeaiino? oa aacia?a?aiino?; a?aeaeaaoe aeeiai?eo ci?i ca an?ia
neeaaeiaeie ainiiaea?nueei-o?iainiai? ae?yeueiino? eiia?oe?eiiai aaieo;
aeicaieyoe ii??aithaaoe ?acoeueoaoeai?noue ae?yeueiino? aeaiiai aaieo
c iieacieeaie ?iaioe ?ioeo eiia?oe?eieo aaie?a; aacoaaoeny ia no/anieo
?ioi?iaoe?eiiio, iaoiaee/iiio, oaoi?/iiio ? i?ia?aiiiio caaacia/aii? ?
oi?iao i?aai?caoe?? aiae?oe/ii? ?iaioe a aaieo; ocaaaeueithaaoe io?eiai?
?acoeueoaoe; aooe ni?yiiaaiei ia i?eeiyooy caaaeaieo oi?aae?inueeeo
??oaiue.

?acoeueoaoe i?iaaaeaiiai aeine?aeaeaiiy na?ae/aoue, ui eiio?ieue ?
aiae?c a oi?aae?ii? aaie?anueeith ae?yeuei?noth – ia naiioe?eue. Eeoa
noai?eaoe aoaeoeaio nenoaio aiae?co ? eiio?ieth ooieoe?iioaaiiy
eiie?aoiiai eiia?oe?eiiai aaieo, iiaeia i?aeaeueoe ??aaiue eiai aaciaee.
I?e oeueiio iaiaei?iieie ia’?eoaie iino?eiiai eiio?ieth iiaeii? aooe
aeinoaoi?noue eai?oaeo, e?ea?aei?noue aaeaino, ?aioaaaeuei?noue
aaie?anueei? ae?yeueiino? a oe?eiio ? ie?aieo iia?aoe?e ? iineoa,
iai?eiouaiiy nienaiiy aeoea?a ca ?aooiie ianea?a, c’ynoaaiiy aeiaaee?a
ao?aoe e?aaeeo?a, ui iaaeathoueny eiia?oe?eieie aaieaie, i?aaeeuei?noue
oi?ioaaiiy iaiao?aeieo ?aca?a?a, ni?aa?aeiioaiiy ieaoe ca aaie?anuee?
aeoeae ? ianeae, i?io?eaeoeea ??ciiai ?iaeo iiaeeeaeo i?aaiii?ooaiue.

O ae?oaiio ?icae?e? aeena?oaoe?? “Iaoiaeieia?y ? i?aai?caoe?y aoaeeoo
o?iainiai? ca?oiino? aaieo” cacia/a?oueny, ui aeinyaiaiiy no?aoaa?/ieo
oe?eae eiia?oe?eiiai aaieo, eiio?ieue ca oiaeii ?o aeeiiaiiy ?
?aaoethaaiiy ae?yeueiino? eiie?aoieo aeeiiaaoe?a iaiiaeeea? aac
iaeaaiaeaeaii? nenoaie iae?eo ? aiae?co o?iainiaeo iioie?a. O ae??oaii?
oeeo caaaeaiue aaaeeeaa ?ieue iaeaaeeoue o?iainia?e ca?oiino?.

?iaeoueny aeoeaio ia oiio, ui a oiiaao ia?aoiaeo aei ?eieiai? aeiiii?ee
cia/ii ?icoe?ththoueny iniiai? caaaeaiiy o?iainiai? ca?oiino?
eiia?oe?eiiai aaieo. Cie?aia, eiai oi?ioaaiiy ia iiaeiia iaiaaeoaaoeny
eeoa ioe?ieith o?iainiaiai noaio eiie?aoii? aaie?anueei? onoaiiae ?
iiooeii oeyo?a eiai iie?ioaiiy (ui naia ii nia? aeoaea aaaeeeai), a
iiaeiia aooe iaoe?eaiei ia iaa?oiooaaiiy i?iaiico iio?aae aaieo o
o?iainiaeo ?ano?nao, iaiao?aeieo aeey iiaiioe?iiiai ? ye?niiai aeeiiaiiy
iei nai?o ooieoe?e, aeyaeaiiy ?o aeaea?ae ? niinia?a iia?e?caoe??,
aoaeoeaiino? aeeaaeaiiy eioo?a.

I?aee?aneth?oueny, ui o?iainiaa ca?oi?noue eiia?oe?eiiai aaieo ia?
a?aeiia?aeaoe aeiiaai iiaiioe, aeinoia??iino?, ?aaeueiino?, ei?eniino?,
i?aaii??iino?, eaeii?/iino?, aiae?oe/iino?, aeinooiiino? ni?eeiyooy
an?ia ei?enooaa/aie, noaiaea?oiino? e ae??aino?.

I?iaaaeaii ii??aiyeueiee aiae?c aae?aniiai iaaeaiiy o?iainiai? ca?oiino?
ei?aeainueeeie oa oe?a?inueeeie aaieaie, c’yniaaii, ui a Ei?aeai??
ianyae ca?oiino? cia/ii iaio?. Ie??i oiai, ca?oi?noue oe?a?inueeeo
eiia?oe?eieo aaie?a eiio?ieth?oueny IAO eeoa i?ney neeaaeaiiy (aoaeeo)
ia a?aei?io a?ae Ei?aeai??, aea ?? ia?aa??ythoue aei ioae?eaoe?? oa
i?ney.

C o?aooaaiiyi /eneaiieo aniaeo?a naiai i?iyao o?iainiaa ca?oi?noue iiaea
aenooiaoe o ??cieo oi?iao. Nenoaiaoecaoe?? oaeeo ??ciiaeae?a ni?ey?
ni?iaa aeena?oaioa eeaneo?eoaaoe ?o ca iaaieie nooo?aeie iciaeaie:
ia??iaee/i?noue, eaoaai??? ei?enooaa/?a, oa?aeoa?, iaia’yceia?noue,
?aoe?iiaeuei?noue, aoaeoeai?noue, noaiaea?oecaoe?y, nooi?iue
a?aee?eoino?, aeaee, ianya ?ioi?iaoe??, ??aaiue ocaaaeueiaiiy, nooi?iue
aa?aaoaaiiy.

Aiaeii/an aea/aiiy aeena?oaioii i?aeoeee oi?ioaaiiy o?iainiai? ca?oiino?
oe?a?inueeeo aaie?a aeicaieeei aecia/eoe, ui nenoaia aea?aeaaiiai
eiio?ieth, ui aeiiaaeaaia ae?yea a Oe?a?i?, ae??ooaaea ia?aaaaeii
caaaeaiiy aeyaeaiiy a?aeoeeaiue a?ae i?eienaieo iiaeaeae ainiiaea?nueei?
iiaaae?iee, aoea aaeueiii ia oeyoo ?icaeoeo oe?a?inueeeo eiia?oe?eieo
aaie?a.

Aeaoaeueii aeine?aeaeo?oueny o?ainoi?iaoe?y nenoaie o?iainiai? ca?oiino?
oe?a?inueeeo eiia?oe?eieo aaie?a, a?aei?/athoueny aacnoii?ai? ia?aaaae
i?iaaaeaii? o?ainoi?iaoe?? ca ?? ??cieie aeieaie.

?acii c oei, a oiae? aeena?oaoe?eiiai aeine?aeaeaiiy anoaiiaeaii, ui
iaaeie?eaie /eiii? o?iainiai? ca?oiino? eiia?oe?eieo aaie?a Oe?a?ie ?:
iaaia iaaaeaeaaoi?noue aaie?anueeeo aaeain?a (c iaeyaeo ia cia/iee ianya
“o?iueiai?” aeiiii?ee ? iaaeineiiae?noue ii?iaoeaieo aeieoiaio?a, ui
?aaeaiaioothoue i?aai?caoe?th aooaaeoa?nueeiai iae?eo ? ca?oiino?)
?aaeueiiio noaio ?a/ae; iayai?noue o ?yae? aeiaaee?a ??cieo
aooaaeoa?nueeeo aaeain?a aeey ciai?oiueiai oa aioo??oiueiai
aeei?enoaiiy; iaiiaeeea?noue iaaeaiiy ia’?eoeaii? ?ioi?iaoe?? i?i noai
eai?oaeo, i?eaooie ? caeoee o aoaeue-yeee iiiaio /ano; iaaeinoaoiy
?ioi?iaoeai?noue aooaaeoa?nueeiai aaeaino aeey ea??aiee?a aaie?a.

Aeyaeai? oaeiae ? iaoiaeieia?/i? oiouaiiy ae?th/eo ii?iaoeaieo
aeieoiaio?a, ui ?aaeaiaioothoue i?aai?caoe?th aooaaeoa?nueeiai iae?eo ?
ca?oiino?.

I?iaaaeaii ii??aiyeueiee aiae?c i?aai?caoe?eii-iaoiaeieia?/ieo iniia
aoaeeoo o?iainiai? ca?oiino? eiia?oe?eieo aaie?a Ei?aeai?? oa Oe?a?ie ca
ianooiieie aeaiaioaie: i?aeo?ae aei noai?aiiy ii?iaoeaii-i?aaiai? aace
aoaeeoo; i?aaiaa aaca ciai?oiueiai aoaeeoo; ?aaeaiaioaoe?y aioo??oiueiai
aoaeeoo; ii?iaoeaia caaacia/aiiy (noaiaea?oe); i?aai?caoe?y ciai?oiueiai
aoaeeoo; i?aai?caoe?y aioo??oiueiai aoaeeoo. I?e oeueiio c’yniaaii, ui
i?iaaaeaiiy aoaeeoo o?iainiai? ca?oiino? a Ei?aeai?? ia? a?eueo o?eaae?
o?aaeeoe??, aaco?oueny ia i?aeia?iaeieo noaiaea?oao ? iaio
cai?aai?ciaaia, i?ae a Oe?a?i? (aea ?ic?iaeythoueny iaoe?iiaeuei?
aoaeeoi?nuee? noaiaea?oe, aeua nooi?iue ao?o/aiiy IAO a i?aai?caoe?th
aoaeeoi?nueei? ae?yeueiino? o eiia?oe?eieo aaieao).

Cacia/a?oueny, ui aoaeeo o?iainiai? ca?oiino? eiia?oe?eiiai aaieo
iiaeiai aeeth/aoe a naaa ia?aa??eo: i?aaeeueiino? neeaaeaiiy aaeaino;
aca?iioa’ycee iieaciee?a oi?i o?iainiai? ca?oiino?; caien?a Aieiaii?
eieae aai ?ioiai aiaeia?/iiai ?aa?no?a aooaaeoa?nueeiai iae?eo;
ni?aiaaeaiiy iai?io?a ? caeeoe?a ca an?ia aeo?iaeaie-i?aea?aie oa ?ioeie
?aa?no?aie aooaaeoa?nueeiai iae?eo, ye? aaaeooueny o eiia?oe?eiiio
aaieo, c aeaieie Aieiaii? eieae; ni?aiaaeaiiy iai?io?a ? caeeoe?a ii
aeo?iaeao, ea?oeao oa ?ioeo ?aa?no?ao aiae?oe/iiai iae?eo, ye?
aaaaeooueny a eiia?oe?eiiio aaieo, c iai?ioaie ? caeeoeaie, cacia/aieie
a aeo?iaeao oa ?ioeo ?aa?no?ao neioaoe/iiai iae?eo ii ??cieo ?icae?eao ?
ae?eyieao iae?eo.

I?e oeueiio a ?iaio? iaaiaeeoueny aeieeaaeia oa?aeoa?enoeea i?ioeaaeo?,
ye? iathoue cae?enithaaoeny i?e ia?aa??oe? o?iainiai? ca?oiino?.

Aea/aiiy aoaeeoi?nueei? i?aeoeee a Oe?a?i? iieacaei, ui i?e ia?aa??eao
aeio?eiaiiy i?aaee aaaeaiiy aooaaeoa?nueeiai iae?eo ? ii?yaeeo
ioi?ieaiiy a?ioiai-?ic?aooieiaeo iia?aoe?e o eiia?oe?eieo aaieao /anoi
aeyaeythoueny /eneaii? iaaeie?ee ? iaaeaaeino? ? iaa?oue
iaaeinoia??i?noue aaeaino. ?ieiee i?eioneathoueny aei?aaeaiiy
aeieoiaio?a oeyoii i?ae/enoie ? iii?aaie iaaeicaieaiei niiniaii,
aei?aaeaiiy iiieeeiaeo caien?a i?ney caeeth/aiiy aooaaeoa?nueeiai
aeo?iaeo, iai?aaeeueia cacia/aiiy a iaii??aeueieo i?aea?ao iaeiaioaaiue
ainiiaea?thth/eo noa’?eo?a ca aeaaaoii oa e?aaeeoii. An? oe? oa ?io?
iaaeie?ee iiaeooue noai?thaaoe oiiae aeey an?eyeiai ?iaeo ceiaaeeaaiue.

Ai?uaii ii??aiyeueiee aiae?c aeyaeaieo ii?ooaiue i?e aoaeeo? o?iainiai?
ca?oiino? eiia?oe?eieo aaie?a Ei?aeai?? oa Oe?a?ie, ui na?ae/eoue i?i
nooo?a? a?aei?iiino? a i?aai?caoe?? iae?eo oa aoaeeoo o aeaio e?a?iao.

O ?acoeueoao? aeena?oaoe?eiiai aeine?aeaeaiiy anoaiiaeaii, ui na?aae
oeiiaeo ii?ooaiue o eiia?oe?eieo aaieao Oe?a?ie iiaeia aeae?eeoe:
a?aenooi?noue caya ia a?aee?eooy ?ic?aooieiaiai oa ?ioeo ?aooie?a;
a?aenooi?noue ia niaoe?aeueieo ea?oeao iaeiaioaaiue aeanieea ?aooieo
(ie??i oiai, ea?oee /anoi ia caa??ai? iaeaaeiei /eiii); a?aee?eooy
?aooie?a aac aea?aeaaii? ?a?no?aoe?? ee??ioa; iaca?ioo?iaai?noue
aeo?iaeo ?a?no?aoe?? a?aee?eoeo ?aooie?a (cono??/athoueny aeiaaeee, eiee
aeo?iae ia iia/aoo?oueny ? ia cana?ae/o?oueny i?aeienii aieiaiiai
aooaaeoa?a).

Ia aeoieo aeena?oaioa, iaaaaeaia a Iieiaeaii? “I?i i?aai?caoe?th
aioo??oiueiai aoaeeoo a eiia?oe?eieo aaieao Oe?a?ie” aecia/aiiy
aioo??oiueiai aoaeeoo aaieo, ye iacaeaaeii? aenia?oii? ae?yeueiino?
aoaeeoi?nueei? neoaeae aaieo aeey ia?aa??ee ? ioe?iee aaeaeaaoiino? ?
aoaeoeaiino? nenoaie aioo??oiueiai eiio?ieth ? yeino? aeeiiaiiy
iieeaaeaieo iaia’yce?a ni?a?ia?oieeaie aaieo, yaii iaaeinoaoi?. O iueiio
a?aenooi? aoaeue-yea iineeaiiy ia aenia?oeco aeinoia??iino? ?
?aaeueiino? o?iainiai? ca?oiino? aaieo.

Ia iniia? i?iaaaeaiiai aiae?co iaaiaeyoueny i?eioeeiia? a?aei?iiino?
ciai?oiueiai oa aioo??oiueiai aoaeeoo o?iainiai? ca?oiino? eiia?oe?eieo
aaie?a.

C iaoith iioei?caoe?? aioo??oiueiai aoaeeoo o?iainiai? ca?oiino? o
eiia?oe?eieo aaieao Oe?a?ie aeena?oaioii i?iiiio?oueny cai?iaaaeaeaiiy
?ioi?iaoe?eii-aiae?oe/ieo nenoai “Aoaeeo o?iainiai? ca?oiino?
eiia?oe?eiiai aaieo” (noaia 1), a neeaae? yeeo iaiao?aeii aeae?eyoe
ianooii? ooieoe?iiaeuei? eiiiiiaioe: aiae?oe/ia aaca aeaieo; aeie
aiae?oe/ieo ?ic?aooie?a ? ca?oiino?; eiiieaen caaea/ aa??aioiiai
ieaioaaiiy ? i?iaiicoaaiiy ia iniia? ?i?oaoe?eii? iiaeae? o?iainiaeo
iioie?a eiia?oe?eiiai aaieo; eiiieaen caaea/ oi?ioaaiiy o?iainiaeo
ieai?a ia iniia? iaoiae?a iioeiaeueiiai oi?aae?iiy.

Cai?iiiiiaai? ianooii? iai?yiee aaeineiiaeaiiy ciai?oiueiai aoaeeoo:
?ic?iaea /?oeiai aeai?eoio i?iaaaeaiiy aoaeeoo c aeei?enoaiiyi oano?a;
aeei?enoaiiy i?ea?iaeueii? noaie i?iaaaeaiiy aea??eiaiai aeine?aeaeaiiy
aeieoiaio?a ca ?o aaeeeeo noeoiiinoae; aeiiiaiaiiy aoaeeoi?nueei?
ia?aa??ee cae?aiiyi aeaieo noiniaii aca?iiiia’ycaieo noi??i ? iia?aoe?e
eiia?oe?eiiai aaieo, ui ia?aa??y?oueny, ?c caeaaeieie a?ae iueiai
noi?iiaie; cai?iaaaeaeaiiy aei aoaeeoi?nueei? i?aeoeee no/anieo
i?ioan?eieo eiii’thoa?ieo i?ia?ai o?iainiaiai aiae?co; oaeineiiaeaiiy
?ioi?iaoe?eiiai caaacia/aiiy ciai?oiueiai aoaeeoo o?iainiai? ca?oiino?.

O o?aoueiio ?icae?e? aeena?oaoe?? “Iaoiaeieia?y ? i?aai?caoe?y
aioo??oiueiai aoaeeoo a oi?aae?ii? aaieii” iaaaaeaii oa?aeoa?enoeeo
o?ianiaeo ?ecee?a, ui noi?iaiaeaeothoue oi?ioaaiiy aaie?anueei? nenoaie.
I?e oeueiio cacia/a?oueny, ui iaea?eueo cia/ouei aeey eiia?oe?eieo
aaie?a ? e?aaeeoiee ?ecee (ooo o?aaa ?ic??ciyoe e?aaeeoiee ?ecee ca
eiie?aoiith oaiaeith oi?iaeiaae onueiai no?ieo ?? ae??, ie?aiei
iiceoe?yi e?aaeeoiiai aeiaiai?o, a oaeiae ?ecee ca e?aaeeoiei ii?ooaeai
aaieo a oe?eiio), ui iieyaa? o iiaeeeaino? aeieeiaiiy caeoe?a
aaie?anueei? onoaiiae aiane?aeie ianieaoe, iaiiaii? aai i?ino?i/aii?
nieaoe ee??ioaie nai?o o?iainiaeo ciaia’ycaiue

Noaia 1. No?oeoo?a ?ioi?iaoe?eii-aiae?oe/ii? nenoaie “Aoaeeo o?iainiai?
ca?oiino? eiia?oe?eiiai aaieo”

Iii?e oa, ui ainiiaea?nueea i?aeoeea i?iiiio? oe?eo ieceo caoiae?a
caaacia/aiiy aeeiiaiiy ciaia’ycaiue – iaonoieeo, canoaao, aa?aio?th
(o?yaeo, ia?oieeanieo aaie?a oiui), ii?o/ieoeoai, aeieaaeo eioo?a ia
?aooieao, ?iciiae?e caaaeueiiai ?eceeo i?ae e?eueeiia aaieaie,
aeeaa?neo?eaoe?th ?ecee?a, ia?aaea/o (oean?th) e?aaeeoi?nueei?
caai?aiaaiino? ai?aeieea ? no?aooaaiiy – , on? aiie ia aeathoue iiaii?
aiaaiaiino? iiaa?iaiiy e?aaeeoo ? /anoi ni?e/eiythoue o?iainia? caeoee
aaie?anueei? onoaiiae.

Inue /iio aeey oieeiaiiy aaie?anueeeo ?ecee?a, iia’ycaieo c iaaeie?eaie
ainiiaea?nueei? oa noaeiai? i?aeoeee, iaiao?aeii, ii?yae c
oaeineiiaeaiiyi neeaaeaiiy aeiaiai??a, i?eae?eyoe oaaao aoaeeoo ?
o?iainiaiio aiae?co ca?oiino? ee??io?a eiia?oe?eiiai aaieo – iaeiiio c
iaeaaaeeea?oeo aeaea?ae ?ioi?iaoe?? i?i iice/aeueieea.

Iaaiaeeoueny ia?ae?e aeaea?ae iiaeeeai? ?ioi?iaoe?? i?i iice/aeueieea oa
aecia/athoueny oao?aoe?, ui caeiathoueny ?? eiio?ieai ? aiae?cii.

Aeey aoaeoeaiiai ae??oaiiy i?iaeaie oi?aae?iiy e?aaeeoiei ?eceeii o
aeena?oaoe?? i?iiiio?oueny: aeiaaaoe a?ae iice/aeueiee?a ye?nio
o?iainiao ca?oi?noue ? i?aeaeaaaoe ?? ?aoaeueiiio aiae?co aei aeaea/?
e?aaeeoo; aea/aoe nenoaio aooaaeoa?nueeiai iae?eo iice/aeueieea ?
ioe?ithaaoe nenoaio eiai aioo??oiueiai eiio?ieth; noai?thaaoe a on?o
eiia?oe?eieo aaieao niaoe?ae?ciaai? no?oeoo?i? i?ae?icae?ee c ioe?iee
e?aaeeoieo cayaie ? caaacia/aiino? e?aaeeo?a, iioi/iiai noi?iaiaeaeaiiy
iiaa?iaiiy e?aaeeoieo ?ano?n?a.

Cai?iiiiiaaii oi?io aieaoe aeey aea/aiiy nenoaie aooaaeoa?nueeiai iae?eo
oa aioo??oiueiai eiio?ieth ee??ioa eiia?oe?eiiai aaieo.

Cia/ia oaaaa i?eae?eaia aeai?o ia?ae?eo iaiao?aeii? aeey ia’?eoeaiiai
aiae?co ? eiio?ieth ca?oiino? aaie?anueeeo ee??io?a. A?aoiaioo?oueny
iaaeinoaoi?noue aeey i?eeiyooy iaa?oioiaaiiai ??oaiiy i?i iaaeaiiy
e?aaeeoo eeoa aaeaino iice/aeueieea. I?iiiio?oueny, ii?yae c ioe?ieith
aaeainiaeo iieaciee?a aaie?anueeeo ee??io?a, ?iaeoe i?aaeiaoii
iino?eiiai aiae?co ? eiio?ieth aeai?, ui oa?aeoa?ecothoue ?o iia?aoe?eio
ae?yeuei?noue (?oo a?ioiaeo iioie?a). ?ice?eaathoueny ia?aaaae oaeiai
i?aeoiaeo.

I?iaiae?ciaaii oa?aeoa? aca?iia?aeiinei eiia?oe?eiiai aaieo c ??cieie
eaoaai??yie ee??io?a i?e oi?ioaaii? aeoeaii? e?aaeeoii? iie?oeee.

Aiinyoueny i?iiiceoe?? uiaei ii?iae?caoe?? noaio oi?ioaaiiy aaie?anueei?
nenoaie a Oe?a?i?.

A ?iaio? aecia/ai? aeaiaioe nenoaie eiio?ieth aca?iia?aeiinei
“aaie-ee??io” ? aoaie cae?eniaiiy aioo??oiueiai eiio?ieth ca?oiino?
ee??io?a eiia?oe?eieo aaie?a. Aeieeaaeii ?ice?eaa?oueny ci?no eiaeiiai c
oaeeo aoai?a.

Iaaaaeaii ia?ae?e iaea?eueo oeiiaeo iiieeie o iiaeaoeiaiio iae?eo oa
caiiaiaii? aeaeea?aoe?? i?i i?eaooie i?aei?e?inoaa a Oe?a?i?.

Ia iniia? aiae?co ?icaeoeo e?aaeeoiiai ?eieo a Oe?a?i?, cie?aia eiai
i?aeaaie?anueeiai naaiaioo, iaa?oioiao?oueny iaiao?aei?noue eiio?ieth
eiia?oe?eieie aaieaie ca?oiino? aaie?a-eiio?aaaio?a, aecia/a?oueny
i?aaeiao oaeiai eiio?ieth.

Cai?iiiiiaaia noaia i?aai?caoe?? aioo??oiueiai eiio?ieth ca?oiino?
ee??io?a eiia?oe?eiiai aaieo neeaaea?oueny c o?ueio aoai?a:

1. Iiia?aaei?e eiio?ieue, ui cae?enith?oueny aei i?iaaaeaiiy aeoeaii?
aaie?anueei? iia?aoe?? ? aeeth/a? a naaa aiae?c e?aaeeoini?iiiaeiino?
ee??ioa e i?eeiyooy ??oaiue i?i aeaea/o e?aaeeoo, cae?eniaiiy aaethoieo,
oaeoi?eiaiaeo, aaenaeueieo oa ?ioeo aaie?anueeeo iia?aoe?e.

2. Iioi/iee eiio?ieue, ui cae?enith?oueny oi?iaeiaae ei?enooaaiiy
e?aaeeoii, cae?eniaiiy aaethoieo, oaeoi?eiaiaeo, aaenaeueieo oa ?ioeo
iia?aoe?e ? aeeth/a? a naaa eiio?ieue aeeiiaiiy iaia’yce?a iice/aeueieea
c iiaa?iaiiy iniiaiiai ai?ao e nieaoe a?aenioe?a, a oaeiae aeyaeaiiy
iaaaoeaieo oaiaeaioe?e iia??oaiiy yeino? e?aaeeo?a, aaethoieo,
oaeoi?eiaiaeo, aaenaeueieo oa ?ioeo iia?aoe?e.

3. Caeeth/iee eiio?ieue, ui cae?enith?oueny a i?ioean? iiaaoaiiy
e?aaeeoo, aeeiiaiiy ee??ioii ?ioeo aeiaia??ieo ciaia’ycaiue ? aeeth/a? a
naaa ia?aa??eo aeio?eiaiiy no?ieo iiaaoaiiy ai?ao ? iiaiioe nieaoe
a?aenioe?a, a oaeiae ei?aeoe?th ??oaiue uiaei iiaeaeueoi? e?aaeeoii?,
aaethoii? oa ?ioi? iie?oeee eiia?oe?eiiai aaieo.

Oaeineiiaeaiiy i?aai?caoe?? aioo??oiueiai eiio?ieth ca?oiino? ee??io?a
eiia?oe?eieo aaie?a aaa/a?oueny o ?ic?iaoe? ? i?aeoe/iiio aeei?enoaii?
i?e i?iaaaeaii? eiio?ieueieo ae?e niaoe?aeueieo oano?a, ui iaaaaeai? a
aeena?oaoe??. I?e oeueiio a i?ioean? oanooaaiiy ia?aaeaa/a?oueny
aeei?enoiaoaaoe oe?ieee ia?ae?e ii?iaoeaii-aeia?aeeiai?, oaeoia?ao?/ii?
?ioi?iaoe?? oa aeieoiaio?a, ui ?aaeaiaioothoue ii?yaeie ocaaaeueiaiiy
iioi/iiai aooaaeoa?nueeiai iae?eo ? ii?yaeie neeaaeaiiy e aeei?enoaiiy
ca?oiino?, a oaeiae oaaeeoeth aiae?co ii??aiyiiino? iieaciee?a oeiiaeo
oi?i ??/iiai aooaaeoa?nueeiai aaeaino i?aei?e?inoaa.

Na?aae iai?yie?a oaeineiiaeaiiy aioo??oiueiai eiio?ieth ca?oiino?
ee??io?a eiia?oe?eieo aaie?a ?icaeyaea?oueny oaeiae eiai iiaeaeueoa
aeeoa?aioe?aoe?y c o?aooaaiiyi eiie?aoiiai ia’?eoa e?aaeeooaaiiy, no?ieo
iaaeaiiy e?aaeeoo, ?ici??o iiceee, i?noeaciaoiaeaeaiiy iice/aeueieea ?
eiio?aaaioa, iayaiino? a?aeiia?aeiiai caaacia/aiiy, ii?yaeeo iiaaoaiiy
e?aaeeoo, no?ieo ieoiiino? e?aaeeoiiai i?iaeoo.

Iaeiei c iai?yie?a oaeineiiaeaiiy i?aai?caoe?? aioo??oiueiai eiio?ieth
ca?oiino? ee??io?a aaieo ? oaeiae ? aaoiiaoecaoe?y oeueiai i?ioeano. A
aeey oeueiai ae?ae iaiao?aei? aeineiiaea iaoaiaoe/ia ? i?ia?aiia
caaacia/aiiy aeey i?eeiyooy aoaeoeaieo oi?aae?inueeeo ??oaiue c
e?aaeeooaaiiy, ?iaanooaaiiy, e?ceiao, cae?eniaiiy aaethoieo oa ?ioeo
iia?aoe?e. C iaeyaeo ia oea cai?iiiiiaaia noaia i?iaaaeaiiy
aioo??oiueiai eiio?ieth o?iainiai? ca?oiino? ee??io?a eiia?oe?eiiai
aaieo ca aeiiiiiaith eiii’thoa?ii? oaoi?ee.

Eiiieaeniee o?iainiaee aiae?c ca?oiino? oaeiai ee??ioa eiia?oe?eiiai
aaieo, ye, iai?eeeaae, i?iieneiaa i?aei?e?inoai, ia aeoieo aeena?oaioa,
ia? aeeth/aoe a naaa:

1. ?ic?aooiie ? aiae?c iieaciee?a (aaniethoieo ? a?aeiinieo) o?iainiaiai
noaio i?aei?e?inoaa ca ia??iae, ui aiae?co?oueny, c iaoith aeyaeaiiy
a?aeoeeaiue o o?iainiai-ainiiaea?nuee?e ae?yeueiino? ca ianooiieie
aeaiaioaie: iaeiiaee noai i?aei?e?inoaa (ai?eciioaeueiee ? aa?oeeaeueiee
aiae?c); e?ea?aei?noue (ieaoini?iiiaei?noue); o?iainiaa no?ee?noue
i?aei?e?inoaa a ieai? aeiaaino?ieiai? ia?niaeoeae; ae?eiaa aeoeai?noue
i?aei?e?inoaa oa ?? ci?ia ca ia??iae, ui aiae?co?oueny; ?aioaaaeuei?noue
eai?oaeo, ?ano?n?a ? i?iaeoeoe?? i?aei?e?inoaa oa ?o ci?ia ca ia??iae,
ui aiae?co?oueny; c’ynoaaiiy iacaaeia?eueii? no?oeoo?e aaeaino,
i?iaiicoaaiiy iiaeeeaiai aaie?oonoaa.

2. Aiae?c ?ooo a?ioiaeo eioo?a i?iieneiaiai i?aei?e?inoaa ? eiai
i?iaiicoaaiiy ia iaaiee ia??iae; aecia/aiiy iio?aae o ei?ioei- aai
aeiaaino?ieiaiio aioo??oiueiio oa ciai?oiueiio o?iainoaaii?.

3. Iioei?caoe?th ianyao ae?iaieoeoaa (?aae?caoe??), i?eaooeo ? aeo?ao,
?ic?aooiie: e?eoe/iiai ianyao ae?iaieoeoaa (?aae?caoe??); e?eoe/iiai
ianyao ae?o/ee; e?eoe/ii? oe?ie ?aae?caoe?? oiui.

4. Aiae?c ?aca?aieo iiooaeiinoae i?aei?e?inoaa aeey no?eei? ?iaioe a
oiiaao ?eieiai? eiieo?aioe??.

Aea?oueny ia?ae?e ?ioi?iaoe?? aeey o?iainiaiai aiae?co, ?icaeyaeathoueny
??ci? iaoiaeeee aiae?co o?iainiaiai noaio ee??ioa ? eiai iaae?eiino? c
oi/ee ci?o nai?/aniiai iiaaoaiiy ai?ao.

Cai?iiiiiaaia aaoi?ii iaoiaeeea i?iaaaeaiiy o?iainiaiai aiae?co
ca?oiino? ee??io?a eiia?oe?eieo aaie?a aaco?oueny ia ioe?ioe? iaaeeeoeo
aeaea?ae eioo?a aeey oi?ioaaiiy caian?a ? aeo?ao; ?ic?aooieao iieaciee?a
noi??iino? e?aaeeoo ? o?aaeeoe?eieo aeey iice/aeueieea ianya?a
?aae?caoe?? i?iaeoeoe?? (oiaa??a, ?ia?o, iineoa), iieacieea ae?eiai?
aeoeaiino?; eiao?oe??io?a e?ea?aeiino?, caeaaeiino?, caaaeueiiai ?
a?aenioeiaiai iie?eooy, a?ioiaiai iioieo, caai?aiaaiino?, iai?ioiino?
aeaa?oi?nueei? e e?aaeeoi?nueei? caai?aiaaiino?, iai?ioiino? caian?a;
ioe?ioe? a??ia?aeiino? aaie?oonoaa ainiiaea?thth/iai noa’?eoa.

CAAAEUeI? AENIIAEE ? I?IIICEOe??

I?iaaaeaia a aeena?oaoe?ei?e ?iaio? aeine?aeaeaiiy oai?aoe/ieo,
i?aai?caoe?eieo ? iaoiaeieia?/ieo aniaeo?a aoaeeoo o?iainiai? ca?oiino?,
aiae?c ?nioth/iai ii?yaeeo cae?eniaiiy aoaeeoo a ae?yeueiino?
eiia?oe?eieo aaie?a Ei?aeai?? oa Oe?a?ie aeicaieeee c?iaeoe ianooii?
aeniiaee ? i?iiiceoe??, ni?yiiaai? ia iie?ioaiiy ooieoe?iioaaiiy
aaie?anueei? nenoaie, i?eeiyooy a?eueo iaa?oioiaaieo oi?aae?inueeeo
??oaiue:

1. Iioei?caoe?y aaie?anueeiai iaaeyaeo a Oe?a?i? oneeaaeiaia aiane?aeie
a?aenooiino? caeii?a i?i aaie?anueeee iaaeyae, aaie?anueeo oa
eiia?oe?eio oa?iieoeth, ia a?aeei?eaiaaieo c o?aooaaiiyi aeiia /ano
noaoae Caeiio Oe?a?ie “I?i aaiee ? aaie?anueeo ae?yeuei?noue”. O oe?eiio
nueiaiaeaiia nenoaia aaie?anueeiai iaaeyaeo a Oe?a?i? iaeiaoaeoeaia.

2. O eiiieaen? aca?iia?aeiinei eiia?oe?eieo aaie?a ? Iaoe?iiaeueiiai
aaieo Oe?a?ie i?iaeyaea?oueny iaaia i?ioe??//y i?ae ?aaeaiaioaoe??th
inoaii?i an?o aac aeeeth/aiiy aaie?anueeeo onoaiia ? a?aenooi?noth
a?aeiia?aeaeueiino? IAO ca ?acoeueoaoe ae?yeueiino? eiia?oe?eieo aaie?a,
ui aeieeathoue aiane?aeie ?aae?caoe?? eiai ??oaiue. Aiaeii/an a?aenooiy
/?oea oaoiieia?y i?eeiyooy ??oaiue ? ai?iaaaeaeaiiy ?o o aeeooy c
o?aooaaiiyi aeoiee aaie?a.

3. Aoaeoeaia ooieoe?iioaaiiy aoaeue-yeiai eiia?oe?eiiai aaieo ia
aoaeue-yeiio ?eieo aaie?anueeeo iineoa iaiiaeeeaa aac iioeiaeueiiai
oi?aae?iiy aaie?anueeeie iia?aoe?yie. I?ae oei o i?iaaaeaii?
aaie?anueeeo iia?aoe?e ?niothoue iaai? iaiaaeaiiy.

4. Noai?aiiy nenoaie oi?aae?iiy aaie?anueeeie ?eceeaie aeiaaa?
aecia/aiiy iioeiaeueiiai ??aiy ?eceeo aeey eiaeiiai aeaeo aaie?anueei?
iia?aoe?? oa ?o noeoiiino?.

5. ??aaiue i?iaaaeaiiy aoaeeoo o?iainiai? ca?oiino? eiia?oe?eieo aaie?a
aaaaoi a /iio aecia/a?oueny ye?noth eiai i?aai?caoe?eii-iaoiaee/iiai
caaacia/aiiy.

6. ??aaiue ?icaeoeo ciai?oiueiai aoaeeoo o?iainiai? ca?oiino?
eiia?oe?eieo aaie?a a Oe?a?i? ? iaaeinoaoi?i. O ca’yceo c oeei
iaiao?aeii aaeineiiaeaiiy eiai i?aai?caoe?eii-iaoiaeieia?/iiai
caaacia/aiiy.

7. Aioo??oi?e aoaeeo o?iainiai? ca?oiino? a eiia?oe?eieo aaieao Oe?a?ie
ia iiaeiai iaiaaeoaaoeny eeoa ioe?ieith aeinoia??iino? aeaieo, ui a i?e
i?noyoueny, ia?aa??eith aoaeoeaiino? nenoaie aioo??oiueiai eiio?ieth c
iaoith caiia?aaiiy iiieeeai, ceiaaeeaaiiyi ? i?aaiii?ooaiiyi o
oi?ioaaii? o?iainiaeo ?acoeueoao?a aaie?anueei? ae?yeueiino?, a oaeiae
eiio?ieai aooaaeoa?nueeiai iae?eo o?iainiaeo ?acoeueoao?a. Ie??i
eiio?ieueii? ooieoe??, a oiae? aoaeeoi?nueei? ia?aa??ee iiaeiai
cae?enithaaoeny o?iainiaee aiae?c, ui ? iniiaith aoaeoeaiiai
i?iaiicoaaiiy oa ?aaoethaaiiy e?ea?aeiino? aeoea?a ? ?aioaaaeueiino?
ae?yeueiino? eiia?oe?eieo aaie?a, i?eeiyooy ??oaiue uiaei iioei?caoe??
o?iainiaeo ?acoeueoao?a.

8. A?aoiaoth/e aaaaoianiaeoi?noue ? aaaaoiaoaii?noue i?ioeano
e?aaeeooaaiiy, cae?eniaiiy aaethoieo, oaeoi?eiaiaeo, aaenaeueieo oa
?ioeo aaie?anueeeo iia?aoe?e, aioo??oi?e eiio?ieue ca?oiino? ee??io?a
aaie?a iiaeiai iineoe eiiieaeniee ? aacia?a?aiee oa?aeoa?.

9. Aeey i?aeaeuaiiy ?ie? o?iainiai? ca?oiino? eiia?oe?eiiai aaieo a eiai
ae?yeueiino? a oiiaao ?eieo iaiao?aeii ? iaaeae? i?iaeiaaeoaaoe
ia?ai???ioaoe?th ii?iaoeaiiai ?aaoethaaiiy c iae?eiaiai i?ioeano ia
aooaaeoa?nueeo ca?oi?noue, oaeineiiaethaaoe ?aaoethaaiiy o?iainiaiai
iae?eo, aeiaeaaoeny i?aai?/iiai ii?aeiaiiy ii?iaoeaieo i?eien?a i?aai?a
aeeiiaa/i? aeaaee ?c ?aeiiaiaeaoe?yie i?ioan?eieo i?aai?caoe?e
aooaaeoa??a ? aoaeeoi??a, a oaeiae caaaeaiiai aeei?enoaiiy i?aeia?iaeieo
noaiaea?o?a o iaoe?iiaeueiiio ?aaoethaaii?.

10. Aioo??oiueiio aoaeeoi?o o nai?e ae?yeueiino? ne?ae, ii?yae c?
ca?oieie aeaieie, aiae?coaaoe ?ioi?iaoe?th i?i iaeaooi? iaaeoiaeaeaiiy e
ieaoaae?, ui aeicaieeoue nai?/anii aeyaeyoe iioaioe?ei? ia??iaee
aeao?oeeoo a?ioiaeo eioo?a. O iie? ci?o aioo??oiueiai aoaeeoi?a ia?
iio?aieyoe ?ioi?iaoe?y i?i oe?ie ia ?ano?ne aeaiiai eiia?oe?eiiai aaieo,
no?ieao, ia ye? eiooe ia?a?aoiaothoueny a aaie oiui.

11. Iniiaieie iai?yieaie aaeineiiaeaiiy i?aai?caoe?eii-iaoiaeieia?/iiai
caaacia/aiiy ciai?oiueiai aoaeeoo o?iainiai? ca?oiino? eiia?oe?eiiai
aaieo iathoue aooe: ?ic?iaea /?oeiai aeai?eoio eiai i?iaaaeaiiy c
aeei?enoaiiyi oano?a; i?iaaaeaiiy aea??eiaiai aeine?aeaeaiiy aeieoiaio?a
ca i?ia?aneaiith noaiith; cae?eniaiiy ?aeaioeo?eaoe?? caeaaeieo noi??i ?
aiae?c ?ioi?iaoe?? i?i iia?aoe?? i?ae iia’ycaieie noi?iiaie;
cai?iaaaeaeaiiy a aoaeeoi?nueeo i?aeoeeo no/anieo i?ioan?eieo
eiii’thoa?ieo i?ia?ai o?iainiaiai aiae?co; oaeineiiaeaiiy
?ioi?iaoe?eiiai caaacia/aiiy ciai?oiueiai aoaeeoo o?iainiai? ca?oiino?.

12. Aeey aaeineiiaeaiiy i?aai?caoe?? aioo??oiueiai eiio?ieth ca?oiino?
ee??io?a eiia?oe?eieo aaie?a iaiao?aei?: ?ic?iaea oa i?aeoe/ia
aeei?enoaiiy i?e i?iaaaeaii? eiio?ieueieo ae?e niaoe?aeueieo oano?a;
iiaeaeueoa aeeoa?aioe?aoe?y c o?aooaaiiyi eiie?aoiiai ia’?eoa
e?aaeeooaaiiy, no?ieo iaaeaiiy e?aaeeoo, ?ici??o iiceee,
i?noeaciaoiaeaeaiiy iice/aeueieea ? eiio?aaaioa, iayaiino?
a?aeiia?aeiiai caaacia/aiiy, ii?yaeeo iiaaoaiiy e?aaeeoo, no?ieo
ieoiiino? e?aaeeoiiai i?iaeoo; aaoiiaoecaoe?y oeueiai i?ioeano.

I?iaaaeaiiy eiiieaeniiai o?iainiaiai aiae?co ca?oiino? ee??io?a
eiia?oe?eieo aaie?a aeioe?eueii cae?enithaaoe c aeei?enoaiiyi: ioe?iee
iaaeeeoeo aai ianoa/? aeaea?ae aeey oi?ioaaiiy uaian?a ? aeo?ao;
?ic?aooieo iieacieea noi??iino? e?aaeeoo ? o?aaeeoe?eieo aeey
iice/aeueieea ianya?a ?aae?caoe?? i?iaeoeoe?? (oiaa??a, ?ia?o, iineoa);
iieacieea ae?eiai? aeoeaiino?; eiao?oe??io?a e?ea?aeiino?, caeaaeiino?
(a??eiao), caaaeueiiai ? a?aenioeiaiai iie?eooy, a?ioiaiai iioieo,
caai?aiaaiino?, iai?ioiino? aeaa?oi?nueei? ? e?aaeeoi?nueei?
caai?aiaaiino?, iai?ioiino? caian?a; ioe?iee a??ia?aeiino? aaie?oonoaa
ainiiaea?thth/iai noa’?eoa.

NIENIE IIOAE?EIAAIEO I?AOeUe CA OAIITH AeENA?OAOe??

Iooaiiaae ssnei ?aoaoea. I?aaiecaoeey aioo?aiiae eiio?ieueii-?aaeceiiiie
?aaiou a aaieao // Aeiiii?ea. O?iaine. I?aai. – 1998. – ?9. –

N. 9-12.

2. Iooaiiaae ssnei ?aoaoea. I?iaeaiu noaiiaeaiey aioo?eaaieianeiai
aoaeeoo a no?aiao n ia?aoiaeiie yeiiiieeie // Aanoiee aooaaeoa?a e
aoaeeoi?a Oe?aeiu. – 1998. – ? 23-24. – N. 37-38.

3. Iooaiiaae ssnei ?aoaoea.Aeina?ae i?aai?caoe?? aoaeeoi?nueei?
ae?yeueiino? a ?i?aeai?? // O?iaine Oe?a?ie. – 1999. – ?2. – N.129-131.

4. Iooaiiaae ssnei ?aoaoea. Iaoiaeieiaey e i?aaiecaoeey aoaeeoa
oeiainiaie io/aoiinoe eiiia?/aneiai aaiea // Aeiiii?ea.O?iaine. I?aai. –
1999. – ?2. – N. 26-29.

5. Iooaiiaae ssnei ?aoaoea. Aeina?ae i?aai?caoe?? aoaeeoi?nueei?
ae?yeueiino? a ?i?aeai??. “Ni?eea Aoaeeoi??a Oe?a?ie. Aoaeeoi?nueea
iaeaoa Oe?a?ie. Iaoe?iiaeueiee oeaio? iae?eo ? aoaeeoo”. Ee?a, 1998 ??e
21 ea?oiy noi?. 45-47. Oace aeiiia?ae? ia Anaoe?a?inuee?e
iaoeiai-i?aeoe/i?e eiioa?aioe?? “Noaiiaeaiiy oa ?icaeoie aoaeeoo a
Oe?a?i?”, ea?oaiue 1998 ?ieo.

6. Iooaiiaae ssnei ?aoaoea. I?iaeaie i?aai?caoe??
aioo??oiueiaaie?anueeiai eiio?ieth a eiia?oe?eieo aaieao // O?iaine
Oe?a?ie. – 1999. – ?7. – N. 95-100.

AIIOAOe?ss

Iooaiiaae ssnei ?aoaoea. I?aai?caoe?eii-iaoiaeieia?/i? aniaeoe aoaeeoo
o?iainiai? ca?oiino? a ae?yeueiino? eiia?oe?eieo aaie?a. Aeena?oaoe?y ia
caeiaoooy iaoeiaiai nooiaiy eaiaeeaeaoa aeiiii?/ieo iaoe ca
niaoe?aeuei?noth 08.06.04. – aooaaeoa?nueeee iae?e, aiae?c ? aoaeeo. –
Ee?anueeee aea?aeaaiee oi?aiaaeueii-aeiiii?/iee oi?aa?neoao, Ee?a,1999.

Aeena?oaoe?eia ?iaioa i?enay/aia aeooaeueiei i?iaeaiai oai?aoe/ieo,
iaoiaeieia?/ieo ? i?aai?caoe?eieo aniaeo?a aoaeeoo o?iainiai? ca?oiino?
a ae?yeueiino? eiia?oe?eieo aaie?a, iaoiiaeaieo ia?aoiaeii Oe?a?ie aei
?eieiai? aeiiii?ee.

Ia i?aenoaa? aiae?co /eneaiieo e?oa?aoo?ieo aeaea?ae iaaaaeai?
??ciiiai?oi? aecia/aiiy eiia?oe?eiiai aaieo, o?iainiai? ca?oiino?,
aoaeeoo, ?ice?eoa ?oiy nooi?noue. Iaa?oioiaaii ? cai?iiiiiaaii
eeaneo?eaoe?th ?eie?a aaie?anueeeo iineoa, ??ciiaeae?a o?iainiai?
ca?oiino?, c’yniaaii ia?ae?e oaeoi??a, ui aecia/athoue noai o?iainiai?
ca?oiino?, iai?yiee aaeineiiaeaiiy i?aai?caoe?eieo ? iaoiaee/ieo
i?eioeei?a ciai?oiueiai oa aioo??oiueiai aoaeeoo o?iainiai? ca?oiino?
eiia?oe?eiiai aaieo. Noi?ioeueiaai? i?iiiceoe?? c oaeineiiaeaiiy
aioo??oiueiai eiio?ieth ? o?iainiaiai aiae?co ca?oiino? ee??ioa
eiia?oe?eiiai aaieo.

?acoeueoaoe ?iaioe iiaeooue aooe aeei?enoai? i?e i?aai?caoe?? aoaeeoo
o?iainiai? ca?oiino? a eiia?oe?eieo aaieao, i?eeiyoo? oi?aae?inueeeo
??oaiue uiaei iie?ioaiiy ?o o?iainiaiai noaio.

Eeth/ia? neiaa: eiia?oe?eiee aaie, ?eiie aaie?anueeeo iineoa,
aaie?anueea iia?aoe?y, o?iainiaa ca?oi?noue, aoaeeo, aioo??oi?e
eiio?ieue, o?iainiaee aiae?c.

AIIIOAOeEss

Iooaiiaae ssnei ?aoaoea. I?aaiecaoeeiiii-iaoiaeieiae/aneea aniaeou
aoaeeoa oeiainiaie io/aoiinoe a aeayoaeueiinoe eiiia?/aneeo aaieia.
Aeenna?oaoeey ia nieneaiea o/aiie noaiaie eaiaeeaeaoa yeiiiie/aneeo iaoe
ii niaoeeaeueiinoe 08.06.04 – aooaaeoa?neee o/ao, aiaeec e aoaeeo. –
Eeaaneee ainoaea?noaaiiue oi?aiai-yeiiiie/aneee einoeooo, Eeaa, 1999.

Aeenna?oaoeeiiiay ?aaioa iinayuaia aeooaeueiui i?iaeaiai oai?aoe/aneeo,
iaoiaeieiae/aneeo e i?aaiecaoeeiiiuo aniaeoia aoaeeoa oeiainiaie
io/aoiinoe a aeayoaeueiinoe eiiia?/aneeo aaieia, iaoneiaeaiiuo
ia?aoiaeii Oe?aeiu e ?uii/iie yeiiiieea.

?ane?uou ianoi e ?ieue eiiia?/aneiai aaiea a ?acaeoee e noaiiaeaiee
?uii/iuo ioiioaiee.

A ?acoeueoaoa i?iaaaeaiiiai enneaaeiaaiey auyaeaiu niaoeeoe/aneea
iniaaiiinoe oi?ie?iaaiey iaoeeiiaeueiuo aaieianeeo nenoai Oe?aeiu e
Ei?aeaiee. I?e yoii iniaia aieiaiea oaeaeaii aiaeeco oaeeo oaeoi?ia, eae
noa?oiaua oneiaey e n?ie oi?ie?iaaiey, neeyiea aaieianeeo eaieoaeia,
noaiaiue niaoeeaeecaoeee, aiciiaeiinoue inouanoaeaiey ?aciuo aeaeia
aeayoaeueiinoe, eiieo?aioiay n?aaea, iiaeoiae e ?aoaieth eaae?iaie
i?iaeaiu, ioiioaiea eeeaioia, o?iaaiue eaieoaeecaoeee aaieia, o?iaaiue
aaieianeeo ?eneia, e?aaeeoiua ii?ooaee aaieia.

?anniio?aiu acaeiiioiioaiey eiiia?/aneiai e oeaio?aeueiiai aaiea no?aiu,
i?iaeaiu, nouanoaothuea a yoie noa?a.

Ia iniiaa aiaeeca iiiai/eneaiiuo eeoa?aoo?iuo enoi/ieeia i?eaaaeaiu
?acee/iua ii?aaeaeaiey eiiia?/aneiai aaiea, oeiainiaie io/aoiinoe,
aoaeeoa, ?ane?uoa eo nouiinoue. Iainiiaaia e i?aaeeiaeaia eeanneoeeaoeey
?uieia aaieianeeo oneoa, i?eaaaeaia iiae?iaiay oa?aeoa?enoeea ?uieia
o?aaeeoeeiiiuo e iao?aaeeoeeiiiuo ?uieia aaieianeeo oneoa. Ii?aaeaeaiu
e?eoa?ee yooaeoeaiinoe oi?aaeaiey aaieianeeie iia?aoeeyie. Auyaeaiu
i?e/eiu oyaeaeiai oeiainiaiai ninoiyiey iaeioi?uo eiiia?/aneeo aaieia
Oe?aeiu. ?ac?aaioaia iiae?iaiay noaia oi?aaeaiey aioo?aiieie e aiaoieie
aaieianeeie ?eneaie.

Aeaaony oa?aeoa?enoeea ?aciiaeaeiinoae oeiainiaie io/aoiinoe, auyaeaii
ia?a/aiue oaeoi?ia, ii?aaeaeythueo ninoiyiea oeiainiaie io/aoiinoe.
I?iaaaeai n?aaieoaeueiue aiaeec i?aaiecaoeee eiio?iey ca ioaeaeueiuie
yeaiaioaie aaieianeie aeayoaeueiinoe a Ei?aeaiee e Oe?aeia. Enneaaeiaaiu
i?iaeaiu a i?aaiecaoeee aioo?aiiaai aoaeeoa oe?aeineeo eiiia?/aneeo
aaieia. Iainiiaaiu o?aaiaaiey e aiaeeco aaieianeie aeayoaeueiinoe.

I?iaaaeai n?aaieoaeueiue aiaeec aae?aniiai i?aaeinoaaeaiey oeiainiaie
io/aoiinoe ei?aeaineeie e oe?aeineeie aaieaie. I?aaeeiaeaia
i?eaeiaeueiay eeanneoeeaoeey oi?i oeiainiaie io/aoiinoe.

Enneaaeiaaia o?ainoi?iaoeey nenoaiu oeiainiaie io/aoiinoe oe?aeineeo
eiiia?/aneeo aaieia, ioia/aiu aaconeiaiua i?aeiouanoaa i?iaaaeaiiie
o?ainoi?iaoeee a ?ac?aca ?acee/iuo aeieia. Onoaiiaeaiu iaaeinoaoee,
i?enouea aeaenoaothuae oeiainiaie io/aoiinoe eiiia?/aneeo aaieia
Oe?aeiu. Auyaeaiu iaoiaeieiae/aneea oiouaiey ii?iaoeaiuo aeieoiaioia,
?aaeaiaioe?othueo i?aaiecaoeeth aooaaeoa?neiai o/aoa e io/aoiinoe.

I?iaaaeai n?aaieoaeueiue aiaeec i?aaiecaoeeiiii-iaoiaeieiae/aneeo iniia
aoaeeoa oeiainiaie io/aoiinoe eiiia?/aneeo aaieia Ei?aeaiee e Oe?aeiu.

A ?aaioa aeaaony iiae?iaiay oa?aeoa?enoeea i?ioeaaeo?, eioi?ua aeieaeiu
inouanoaeyoueny i?e i?iaa?ea oeiainiaie io/aoiinoe. Auyaeaiu iaaeinoaoee
e iaa?aaeiinoe a aaaeaiee aooaaeoa?neiai o/aoa e ii?yaeea ioi?ieaiee
ioaeaeueiuo iia?aoeee a eiiia?/aneeo aaieao. I?eaaaeaiu ?acoeueoaou
n?aaieoaeueiiai aiaeeca auyaeaiiuo ia?ooaiee i?e aoaeeoa oeiainiaie
io/aoiinoe eiiia?/aneeo aaieia Ei?aeaiee e Oe?aeiu.

Ia iniiaa i?iaaaeaiiiai aiaeeca ?anniao?eaathony i?eioeeieaeueiua
ioee/ey aiaoiaai e aioo?aiiaai aoaeeoa oeiainiaie io/aoiinoe
eiiia?/aneeo aaieia.

N oeaeueth iioeiecaoeee aioo?aiiaai aoaeeoa oeiainiaie io/aoiinoe a
eiiia?/aneeo aaieao Oe?aeiu i?aaeeiaeaii aiaae?aiea
eioi?iaoeeiiii-aiaeeoe/aneeo nenoai “Aoaeeo oeiainiaie io/aoiinoe
eiiia?/aneiai aaiea”.

Ii?aaeaeaiu iai?aaeaiey niaa?oainoaiaaiey i?aaiecaoeeiiiuo e
iaoiaee/aneeo i?eioeeiia aiaoiaai aoaeeoa oeiainiaie io/aoiinoe
eiiia?/aneiai aaiea.

Aeaia oa?aeoa?enoeea oeiainiauo ?eneia, nii?iaiaeaeathueo oi?ie?iaaiea
aaieianeie nenoaiu, ii?aaeaeaiu iaaaoeaiua oaiaeaioeee a noa?a
oi?aaeaiey aaieianeeie ?eneaie, e?eoe/anee aiaeece?othony nouanoaothuea
n?aaenoaa iaania/aiey auiieiaiey iaycaoaeuenoa.

I?eaaaeaia oa?aeoa?enoeea enoi/ieeia aiciiaeiie eioi?iaoeee i caaiueea e
ii?aaeaeaiu niaoeeaeenou, caieiathueany aa eiio?ieai e aiaeecii,
i?aaeeiaeaia oi?ia aieaou aeey eco/aiey nenoaiu aooaaeoa?neiai o/aoa e
aioo?aiiaai eiio?iey eeeaioa eiiia?/aneiai aaiea. Cia/eoaeueiia aieiaiea
oaeaeaii auai?o ia?a/iy iaiaoiaeeiie aeey iauaeoeaiiai aiaeeca e
eiio?iey io/aoiinoe aaieianeeo eeeaioia.

Aiinyony i?aaeeiaeaiey ii yooaeoeaiiio ?aoaieth i?iaeaiu oi?aaeaiey
e?aaeeoiui ?eneii.

I?iaiaeece?iaai oa?aeoa? acaeiiioiioaiee eiiia?/aneiai aaiea n ?aciuie
eaoaai?eyie eeeaioia i?e oi?ie?iaaiee aeoeaiie e?aaeeoiie iieeoeee.
Aianaiu i?aaeeiaeaiey ii ii?iaeecaoeee ninoiyiey oi?ie?iaaiey aaieianeie
nenoaiu a Oe?aeia.

Noi?ioee?iaaiu i?aaeeiaeaiey ii niaa?oainoaiaaieth aioo?aiiaai eiio?iey
e oeiainiaiai aiaeeca io/aoiinoe eeeaioa eiiia?/aneiai aaiea.

?acoeueoaou ?aaiou iiaoo auoue eniieueciaaiu i?e i?aaiecaoeee aoaeeoa
oeiainiaie io/aoiinoe a eiiia?/aneeo aaieao, i?eiyoee oi?aaeai/aneeo
?aoaiee ii oeo/oaieth eo oeiainiaiai ninoiyiey.

Eeth/aaua neiaa: eiiia?/aneee aaie, ?uiie aaieianeeo oneoa, aaieianeay
iia?aoeey, oeiainiaay io/aoiinoue, aoaeeo, aioo?aiiee eiio?ieue,
oeiainiaue aiaeec.

ANNOTATION

Muhammed Yassin Rahahle. Organizational, methodological aspects auditing
of financial accounts in the commercial banks activities. The
Dissertation for acquiring Economics Candidate Degree by speciality
08.06.04.- accounting, analysis and audit – Kiev Public
Commercial-Economic University, 1999.

The Dissertation is dedicated to topical problems of theoretical,
methodological and organizational aspects of financial accounts audit in
the commercial banks activities. These aspects are caused by transition
of Ukraine to the market economy.

There are given different definitions of commercial bank, of financial
accounts, of audit on the grounds of analysis of numerous literary
sources in the Dissertation. There is opened their essence there. There
is substantiated and proposed classification of bank service markets,
financial accounts kinds; there is found out a list of reasons that
determine the financial accounts conditions, trends of improvement of
organizational and methodological principles of external and interior
audit of commercial banks financial accounts in the Dissertation. There
are formulated proposals for improvement of interior control and
financial analysis of the commercial bank client’s accounts in this
work.

The results of work can be used in the time of organizing of financial
accounts audit in the commercial banks, making managers’ decisions
relating improvement of their financial conditions.

KEYNOTE WORDS: commercial bank, bank service market, bank operation,
financial accounts, audit, internal control, financial analysis.

Iooaiiaae ssnei Noeaeiai ?aoaoea

I?aai?caoe?eii-iaoiaeieia?/i? aniaeoe aoaeeoo o?iainiai?

ca?oiino? a ae?yeueiino? eiia?oe?eieo aaie?a

I?aei. aei ae?oeo 30.06.99. Oi?iao 60o84/16. Iai?? ienuei.

Ion. ae?oe. Oi. ae?oe. a?e. 1,10. Oi. oa?ai-a?aea. 1,20.

Iae.-aeae. a?e. 1,00. Oe?aae 100 i?. Cai. 428.

(((((((((((((((((((((((((((((((((((((((((((((((((

Aeaeaaie/ee oeaio? EAeOAO. Ae?oea?iy AOe EAeOAO.

253156, Ee?a -156, aoe. E?ioi, 19

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