vAK 338.2 46.025.2(07 5.

8)
EBK 65.050s73
.r[13

flonyu,eruo Miruicmepcmaom. oceimu i uayrcu Vrcpaiuu (npomorcon

M 14/4-18 ail 28 nco6mn& 1998 P')

Peqeneenrra:
B.I. Banyee,,4onTop eroxorri'rnnx nayr, npoSecop, aani4yaav rca(beApz
6yxra.nrepcrxoro o6nircy Ta ayAuTy o4ectroro AeprKaBrroro eronoMi.IHOrO
yninepcurety;
JLM. iDinvume&u, aor+rop erconouiqnrax nayrc, npoSecop' AeKaH eroHo-
mi.rnorO $arCyarrety KipOsorpa,qcbroro Aep$casgoro texni'Iuoro yxinep- SMICT
curery;
BJ. Kpulrau, roaooa Vnpaalirrns Macoao-poa'xcntona;rrnoi po6orn [ep-
xcasgoi uoAarrosoi agruinicrpaqii m. Kiponorpa4a
Ilepe4uora

1. Cyrsicrb ayAlrropcblcoi ginmnocri, ii rplnnaqeffia i u[epa' " " " " "' " 1 0
1. I". Cuctervra EaqiorraJrbnoro QiuancoBo-eroHoMiquoro KogTpoJrro
Vxpalru """" 10
1.2. Ictopin pooBrrrxy ayAl4ry...... """""" 14
Aasulor I.M.
1.3. Cuctervra HeBaJIeJKHoro SiHancoBoro KonTporro (ayAr'rry)
413 Ay.q*t:
KOO, 2002.
Has'r. noci6.
363 c.
3-te BrrA.' crep.
-(Bprqa - K.: T-Bo "3HaHHfl",
ocBira XXI ctonima)' n Vrcpaini
-
ISBN 966-620-118-6
- 1.4. Aynuropcbna 4ialrxicrl, fi cyrnicrr, Qyuxqiona'nlni
3aB,4Arrr{fl, rrpeAMer' MeroA' o6'extlr ayAr4Ty""" """ 17
V nagrra.nbnouy noci6nurcy ua ocnori qr4EHoro 3aKolroAaBcrBa Vrpaiuu 24
fi ay,qrropcrroi npaxrraru slrcsirfleHo rani urararilr,s: cyrnicrr ayAl{rv, ftono npe4- l.5.jButu ayAr4ry """""""""
ayAnry """"" 27
Mer i MeaoA; rlJrauyBarrrra' erarlrr ra rrpoqeAyprr ayAI'ITy; Mero.ql{Ka ra oco6'nu- 1.6. Ilpunquuu
nocri nposeAennff ayAr{Ty uigupneucrn pianrax ra'lyaefi HapoArroro rocrloAap-
craa i pieurax suAis ,qisrr,Hocri; xopuarr{BEo-npaBoBe aa6eane'IeHllff ayAltry 2.Ilnarynamff' ef,agii ra npoqegypr ayAIIry
ra in. Han.rarrrnrfi noci6nlrr BuAaeTbcs pasou ai e6ipnrarou saAail Ta IIpaK- 30
Tlrqalrx crarYaqift. 2.1. IlnauyBal{Ir.fl aYAurY
A.ns cry,qesrip Br{rqux rraBqaJrbnrlx sar.na,qin, snrra'qaqis,
ayAr'rropis, 61xra;l-
2,2, Cranii ayAI'rrY 32
repis, ropucria, npaqirnzxin noAaTKoBr{x a,qMiEicTpaqift , repirnznin d,qlp[eMcTB. 33
yAIC 338.246.025.2(075.8) 2.3. flpoqe,4ypv ayAury .............
EEK 65.050s73
S.Ayguroporigotcaauiaygumpcrrcirecru """""""""'35
@I.M.,IlasuAos, 1997 [i.1. Ay,qr,rropcrrci AoKaBIrt' ix cytnicrr ra rcaacntpiraqia """""""" 35
ISBN 966-620-118-6
@f.M. ,4aguAos, ai auinarvrz, 2001 8.2. Bsa.ruuicrr ay4urtopcbxrrx,4orcaais.."' """""""" 36
@ Kuincrxa o6;racxa opraniaaqia roBapltcrBa 38
"3naxna" Vrclrariru, 2002
8.3. Tectr cl4creM KorrrpoJrlo """""""""
3.4. flpoqe4ypu uepeniprl4 Ha cyrreBicrb """""""""' 39
 4. Bn6iprconi 4oc.uigxemn n ay4uri .............. 41 11.3. Sara.nrui eae4anua i crpareria ni4uplrenrcrBa B qi;romy ........ 99
4.I. Br.rsna.renna poarvripy nu6iprcra .,.....,.:......,....,...... 42 11.4. @inaircra ni4npueucrBa ......... ........ L00
4.2. flousrrs cyrrenocri y au6iprconorvry 4oc"ni4menni....,..........." 45 11.5. MaprcerrrHr....... .......... 101
11.6. Bupo6HrrrlrBo .............. 102
S.BulrrneunflnoMr{Jrorciuraxpaficrna............. ............. 46 1 1 .7. ,{ocaiAxceHufl i pospo6rcz .............. " 104
5.1. Kaacu@iraqia nouzxorc i uraxpaficrBa......... .."... 46 11.8. Tpy.qoni pecypcx .......... 105
5.2. flpoqe4ypra Br4.EBrreHHfl rroMrrJrox i ruaxpaficrna...............,,.. 47 11.9. VnpasriHclxi crrcreMrur i uparcrnvna 4ia1tnicrb................. 107
5.3. .{ii ay4r,rropin y pasi BrrfiBJrerrHfl rroMr{Jron ra ruaxpaftcrna.... 50 11.10. EtpexrraeHicrr ............. 108
6.Ay4rropcrmfiprlcr{Kiuero4ufiorontlana.ref,f,fl......................... b]. 12. Ay4nr $inancoroi aniruocri uignpnervrcrB ..............
.. 109
6.1 . Cracrewra exonoui.*rux pzanxia ra uicqe a nift ay4raropcbxoro 12.1. I{ili ra aaBAaHHfl ayAr{ry, A}rceperra inQopuaqii 109 ..
pr4slrxy ........ bl 12.2. Oco6mreocri crcJra.qaHufl i upe4crannenna QiHancoBr.rx
asiris 110
6.2. Xaparcrepracrrrxa ayAr.rropcbnoro plrarzxy ............ 54 12.3. Mero4rrxa rpoBeAeHHs ayAr4ry QiHaucoaoi asirnocri .......... 114
6.3. Mero4ra BrrauaqerrHff poanripy ayArrropcbrcoro pr{Brrny ............ 55
13. A14ryrr nmopr{crarrrrfi arrr{Bir i Sixancono-mcrroAapcbr{rD( onepaqifi lg4
Brirpirrrrrgro ayArrry i rcourpoJrro .....,
7. Ay4ntopcrrca oqimca cr{creMrr 61 onepaqifi
13.1. Ay.qur KacoBrrx .............. 134
7.1 . O6'exrra i ruero4u enyrpirunroro ay.qury i xonrpoarc............ 61 13.2. Aylur ocHoBHrrx saco6ie ............... 140'
7.2. Baaeuogia anyrpiun*oro KoHTpo.rrro i sosnirunboro aygwry ... 62 ,13.3. Aygrzr roBapHo-Marepia;rrnux qinnocrefi ......... 156
7.3.,{oc.ui4rxenna fi oqinroBaunfl cr4creMr4 rnyr:piu*rroro 13.4. Aygrr poapaxyHrcis a uocra.{aJrbH}rKaMr4, no$yurlffMlr ra aa-
KonTpoJrro ir ay4ury .....,. 64 MoBHr{KaMrz, 4e6iropamu ra KpeAr{TopaMr{ ..............,....,..... 1 64
8. fiorcprenra;rue orppu.remliaynny....... ,,..67 la. Aymm pearisaqii' rpo4rnr[l (po6ir, nooryr), rfinaucoruN pmyrrbrariB,
8.L. ay4zropis ............
Po6o.ra AoKyMeHraqiA ..........07 Br{K0pr{crarusryr6yflcy ..... 174
8.2. fli4cyuxonaAoxyMeHrarlis ............ .................. 68 I 4 .1.Aygur pea"niaaqii upo.4yxqii (po6ir, uocnyr) .. ... . LT 4
1.4.2. Aygur Siuancosux peaynr,rarin i onnopracraxna upr6yrHy ... 189
9.AyanryrcoMrr'rorepnouycepeAoBrnqi......... ...............g2
9. 1. Ana.nia cncreM errexTporrnoi o6po6rcz Aaur4x x;rienra ........... 82 15. Ay4ur BaraJrbnoAeplttaBnrx noAarrdB, a6opir ra o6oB'ffBrcoBrx
9.2. flpone4enna ayAr4Ty B Br{Kopr4craun.flM xoun'rorepurlx rrpo- rurare?rciB ........200
rpaM KonTponro i TecryBauHff .............,............. 8B
Ay.qur HapaxyBaHH.E ra c[Jrarr{ [oAarxy Ha AoAaHy aaptictr,
t 5. 1 .
10.Opraxiaardfipo6orrayArrropcbnoroni4upnenrcrBa.....................8b arrrttaHoro a6opy ....... .. 200
10. 1 . Opraniaa4ifiHo-uparoni $opura a4iftcnenna ay4uropcrxoi 15.2. Aygnr HapaxyBanb na aapo6iruy rJrary ........... 205
I 5.3. Ay4zt s6opie i nnarer+cie 4o 6ro4xery i uoaa6rognterHrzx Son4ia 209
4iaarnocri .....8b
10.2. CeprraQircaqia ayguropin ,..............,. g7 ,
16. 0co6nunocri rrpoBeAeunfl ayAr{Ty Ha niArrpr{oMcrBax orcpeMrrx raJry-
10.3. Opraniaaqia npaqi aygztopia ........... 88
10.4. HopruyBaHrr.fl Ta Korrrporrs snocri npaqi ay4raropin .............. g1 BefirasulinAismnocri ........ ............,,,214
10.5. HopruarrrBvt ay4zry :............... ........ gg I 6.1 . Oco6rzsocri ayAuropcr,Kv x neperipox ua ui4npraeMcrBax
TpaHcrropry .,..,.,.......... 2L4
11. Ayarr i ana.nia crparerftmrx nanpmncir Synqiouyrarmr nigrpuenrcrr 9 5 16.2. Oco6nzeocri ayAr.rry ci"nucurcorocno.qapcl,Kr{x ni4npr,rerucra... 225
11,1. Sara.rrbna xapaxTepracrr{Ka opranisaqii uigupuervrcraa ........... g6 16.3. Oco6nrasocri ayAlrry roproBerrbHoi 4isaurocri................... 231
I"1.2, (Darropr4 HaBxoJrr4rrrHboro erconoui.rnoro cepegoBrrqa........... 9T 1 6. 4. Oco6.uzsocri ay.qlry aouHiurHroexononni.rHoi 4ia"nruocri ...... 24O
17. Oco6mrnocri o6or'sarcoBoro ayArrry ...... 25I
17.1. O6oe'flBKoBa ay,qilropcbra uepeaipxa B rrpr4BoAy nopyrueur{rr
cnpaBr{ npo 6anrpyrctno ui4upr/reMcrBa ........... 251
I7 .2. Oco1tznocri ayAr,rry y BLrraAKax rpr{Barr{aaqii............. ..... 258
17.3. Oco6.rrasocri ayArrrropcbnoi nepenipxu crpaxoBnHis .......... ,. Z6L
17.4. Oco1trasocri ay4r,rry a arrliouepnvx roBaprrcrBax ......... ..... 265
17.5. Oco6arzsocri ayArrry axqionepir ronnepqifi-
urax 6anris - BacuoBHt4xie
...:-,\......................... 268
17.6. Oco6aueocri ay4:z,ty 4onipvzx roBapr{crB .........'269
18. Aygnr Qinaucororo crary ... . .. . .
L8.1. Mero4z axa"niay QinaHcoaoro crany ................ ZT2
18.2. Suicr ra ocnosui npoqeAypra anaaiay Si:rancono-rocroAap-
crrcoi 4iaaunocri aa AaHr{Mr{ 6yxraarepcrrcoi asirnocri....... 2TB
J.8.3. Mero4r4na rrpoBeAenna ay4r,rry $iHarrcosoro crarry nigupueMcra ZT5
18.4. CncreMa floKasHr{xin gaa ana.rriay Sinancosoro craHy
ui4npr.rervrctr, poapo6aenrax lonosHralr yupan.rrinnau
exonolri.ruoro ana"niay .{eprxannoi uo4atrcoaoi a4rvrinicrpa4ii
Vxparrrr,r ..... 280
19. Ay4uropcbri rrocJryrfi, KorcyJrbraqii, ercneprmr ........... .......... 2gg
CnucorcBr{rcopilcranrrxAxepen ................ 2gg
,(ogancr ............
NEPETMOBA
o4nrau is ereryreHTia prznxonoi exonouixra e cucreMa narliouanrnoro
@inancoao-exonoui.*roro KoHTpoJrro, arca @opmyerbca r vxpaini. Baxc-
;rr'ree nnic4e y r1ifi cucrenni na.uerxrarb He3aJre)fiHoMy ay,qvry. froro
60p-
MyBaHH.fl, pOapo6na reopii i yaara-nrneHHfi npaKTrr:riur ay/iu,ry, ui4roroaxa
ra nepenigroroBKa xa4pin ay4zropin uorpe6ye serra.reaHoi po60ru. 3ar-
AaHH.flM OCei:rUro-upoQecifiuoro HaBqaHrr,fl i rvrae c"rryryBarr4 HaBiraJrbHa
4rzcrlrznnina "Ay4zr".
v Has.ramHouy noci6Hzr{y Br.rxJraAeni ocnosti rrrrra'Hrr reopii i npax-
Trrnra HeaaJrelrcnoro ayArrry e Vxpaiui.
I-{e 4pyre Br{Aarr'fl uoci6nraxa, AorroB'eHe i nepepo6nene eiAlosiAHo
AO Br{MOr SaKOHOAaBqrax i Hopnnarr4BHrrx arria VxpaiHz, cranou na
1 -rrucr:ouaga 2000 poHy. ,flx i nepure, Apyre Br4Aarr'fi noci6nnra,.Ay4r4r"
Br/rAaerbcfi pa30M ia aagavnrarcowr, arrafi TaKo)K CyrreBo uepepo6aenrafi i
4ononneunfi. v uoci6nzKax ysararrbnenrarl 6i.nrru Hirx rpzpiurzri 4ocnig
po6orn ayAr{Topcr'Koro uignpr,reMcrBa, ancsirrrororrca piani acfiercTrr ayrrzr-
Bo8 ropcrnoi 4iaarnocri, oco6Jr[socri npaqi ay4zropin, sKa, Ha Harrr IIorJrEA,
e HarznpecrurxHiruoro i nony"nnpnorc cepeA cneqia.nHrocrefi erconoui,rHoro
r{anpaMKy.
floci6nrarc 6asyerrca Ha rarvx HopMarrzBHzx i aaxonoAaBqr4x arcTax,
sH SaHorr vxpainra "flpo ay4raropc.Ky gis.nuricrr" sir,22 rcsirrre L99B
p. Nb 3125-XII, Haqionan*ri nopuarr{Br4 ay,qvry Vxpaina, Ko4exc upo_
@eciftnoi ernnur ay4zr:opin vrcpainz, BarBepAlneHlrx piurenHsnn Ay.4r.r-
ropcrrcoi naJrarr{ Vnpaiun sia 18 rpyAHn 1g98 p. J\i Z ra in.
10
cvrTrICTb AyAI,ITOPCbKOI AIflJIbHOCTI,
II NPITSHAIIEHHfl I COEPA
1. CucreMa HalliouaJbnoro Sinancono-erosouiqHoro
1.
KoHrpoJrro Vxpainu
Vrpaina uorraJra Sopuynaru BJIacHy cr'IcreMy $inancoao-erconoui'r-
Horo KoHrpoJrK), ule nepe6ynarovlr e cnlagi CPCP, Ho.rrz 3 cepuna 1990
pory 6yn upuftuarufi Saxon Vxpaincr'xor Pa4anclxoi Coqiaaictz'rnoi
Pecuy6aircn "flpo erconomiuuy caivroctifisicr:r Vxpaincrxoi PCP". I-{efi
Saxon Ha ocnosi ,Il,exlaparlii npo AeplxaBnvrft cyeepeHiret VxpaiHil su-
aHarrI{B amict, uety i OCnOeHi npI{HIII{[I4 erCOnolri.rnOi CauOCrifinOCti
Vxpainr, fiK cyBepeunoi 4epncanl4, B HboMy 6ylz aaraaAeni niAsan[Hr'r
cr{creMrr Qinaucoeo-eronowri.rnoro KorrrpoJrlo, I{a cracteua IroBrrHHa pea-
.nisynaru KoHTpoJIbHy Syunqiro AeplrcaBHoro ynpan.ninna, 6ea anoi ne
uonre icnynarr{ }tco4Ha Aep)rcaBa. B rzx nip MLIHyJIo ax{e 6imure 9 poxin,
Ha AeplxaBHorvry pinni fipoBeAerra BeJIrrKa po6ota ulo4o crBopeHus eJre-
nneu'rie cr{creMr{ uarliona"nrnoro Sinancoso-ercoHoNlitruoro KoHTpoJrIo' aJIe
e uiroriry crrcreMa rrle He crBopeHa. Towry orcpeui aaxono4arri arcrre a6o
4irorr pospianeno, a6o,qy6rirorotscs.
Heaa.nexna Vnpaiua ycrrarqKyBaJla cucreMy $iuancoeo-eHosorvri'*ro-
ro KoHTponrc KoJll{rrrHr,oro CPCP, opientoeany na o6c.rryroeyBaHHfl notpe6
Bnac11146a saCO6ie nupo6nzqtBa i rr,rpiruenHa igeoaori.rnrax
- Aep]$anu
rrrzrraHr, o4nonaprifinoi naa4z eftonoui'IlnaMl{ MeroAaMu. Taxa cr'IcreMa
6y na gocurb eSeKTIaBHoro.
flepexi4 VrcparHra Ao ptrrrnoBrrx ni4noclrn arvrinns ni4nourenna go
rrrrTaub eracuoc'fi. V .urororry 1991 p. na6paa .rzHnocri Sarcou Vxpainu
'nflpo raacaicrb", B flrcoMy cy6'ercr:aura npaBa sracHocti Vrpairur nrz-
sgarrarorF,cs: HapoA vxpainN, rpoMaAfl Hrr, ropuguuui oco6n Ta .qeplraBa,
Pea;rrni npaBa saacgocri ua6ynvr uruporci BepcTBII HaceJIeHHff. flo.rascs
poBBnToK ni4npweucrB HeAept{caBnoi Qopmra eaacHocf i, posAep}KaBJIeIrHfl
Ta npr4Barl{saqia 4epxcaBHoro maiilna. Tannft nepe6ir nogifi BrrMaraB
tl
nprrHrlurroBo HoBr,rx ni4xo4ia Ao crBopeHHs clrcreMrr @inaHcono-roc-
rroAapcbKoro KoHTpoJrro.
BamaneuNr eJIeMeHToM cl4creMr{ (lrirancoao-exonorvri.ruoro KoHTpoJrro
c:ra.nra c.nyxc6rr r{oHTpoJrbuo-peuiaifinoro Vnpaa"rrinua Minsiny Vrcpatncuxoi
PCP, arci, Ha Harrr florJrfiA, e ocnoBoro cr4creMrl. I{a clync6a Maitxe 6eg
oco6nusux silriH a BJracHrrM r{errrpaJrbHrM a[aparoM, MafiHoM, poaraJry-
lr(eHoro cr4creMoro repraropianburdx oprauin, eracoxoxnaaiQixoeaur{Mlt
KaApaMrr QynrcqiouynaJra B caMoro florrarry poady4oru enonoanir[ neaa-
nexcuoi Vxpaiuz.
OQiuiftuufi craryc HeaanelfiHa Vrpaina HaAarra croifi ronrporrl,Ho-
peniaifinifi cayx6i tuul.e 26 ci.rrre 1993 p., KoJrl4 6yr npuitnarzfi Barcos
Vxpaiun "flpo 4epxaBHy Kourponluo-peeieifiHy c.nyx6y s Vrcparili". I-{efi
aanou BI{sHarrI4B ii craryc, OynxqiiT a npanoei ocHoBrr 4ianrnocri. Io.non-
Hr4M BaBAar{HflM Aep}rcaBnoi rcoHrpoarno-peniaifiuoi c.nynr6u 3arcos BrzBHa-
urar a4ificneHHff AeplrcaBr{oro KouTpoJrro Ba Br4TparraHHfiM rcorur:is i uar:e-
pia.rrrurax qiuuocreit, ix s6epencenHrrM, crauoM i 4ocroripuicr:ro 6yxra.ntep-
cbrcoro o6.nixy, aeirHocri nriuicrepcrn, Bi4omcrr, AeprrcaBHr.rx rcomirerir,
AeplrcaBHr4x (pon4ie, 6rc4rxernzx ycrauoB, a ranoln ui4uprlemcrr i
oprauisarlift, ,axi otpnuyBaJrrr Horrrrr4 a 6roAr*cerie ycix pirnin ra,qeplrcaB-
Hrrx BaJrrornux (pongin, poepo6nenn.fi nporroarrr{ift u4o4o ycyHeHHff BuflB-
reHrrx ue4o.nixir i uopyurenr r:a sano6irann.s ilr y rroAanr,[roMy.
Ha 4epr*canny KoHrpoJ'rr,no-peaiaifiny c"nyrx6y VxpainN noxnageni
cpyuxqii a KouTpoJrro aa Sinanconoro .qis.nuricrro AeplrcaBHrlx ycraHoB,
oprauiaaqifi , ni4upuevrcrB, BrrKopncraHuffM 6ro4mer:uux Horurie ycirvra
cy6'exranu rocnoAapcbxoi 4in;ruuocri, Sara.rorvr Ha Harqiona.nuuowry pirni
Qynxrlii 4epntaenoi KoHrporrbuo-peniaifinoi clyrx6n o6nnenr,eni Aep)fiaBnlrM
cexTopoM enononnixu KoHTpoJIeM Ba BnKopr.rcrannrrM 6ro4ncetnrax
rcourris.
BarrcrheaM eJreMeHToM euiqnenna crzcreMlr narlionanruoro @inanco-
so-exoHolri.{Horo KoHTpoaro VnpaiHrz craJro BacHyBaHHJr {epncannoro
xaaaaqeficrsa Vxpauru flK clrc"reuu opranis 4eprxaeHoi surcouaB.ioi r'ilaAr4,
ulo Aie npra Miuicrepcrri Qinancir. ,{eprxanne raana.reficrno Vxpainz gie
na ui4crani YHaay flpeara4enra Vrcpainu niq 27 xsiru.n 1995 poxy JrJb
335 "flpo.{epxanne rcaaua.reftcrao Vxpaurra" i "floro}Kenna npo ,{ep-
)rcaBue raaHa.{eficrBo", BarBepA}Kerre [ocraHoBoro lCa6inery Minicrpia
Vxpainu ri4 31 Jrr,rnnfl 1995 poxy J\& 590. Bi4noni4no Ao 4ier nocrar{o-
sz Ha Kasua.reficrso iloxJraAeHo raHi rconrpotrri i poauopa4ui $ynxqii:
oprarriaaqis srnoHauua,{epncannoro 6rogrxery Vxpa-ruu i egifi cueH-
-
Hfl KOHTpOJTTO 3a HrrM;
ynpaeainrrff HafiBHrzMr4 KorrrraMtr ,{eprxarnoro 6ro4xcery ra Koru-
- Aepx{asHnx noaa6roA}rcerurrx rpou4ir;
TaMv
yupanaiuHff Aeplr{aBuzm nnyrpiunrinn ra aosHi[ruilvr 6oprorvr ni4uo-
- 4o rrr4HHoro saKoHoAaBcrBa;
ni4no
t2
KoHTpoJrb sa HaAxoAlfienHtrM i nuxopr,rcraHHffM xorurie AeplrcaB-
uux,- noaa6roAlrcernrrx @ongin ;
- s rrvranb ra
poepo6rca BarBepAlKeHHfi HopMarr.rBHo-MeroAoJrori.nrux,qoxy-
Nrenris 6yxranrepcbxoro o6.nixy, ssirHocri ra opraniaaqii ru-
KoHaHHff 6roAxeris ycix pinnin.
Taxr.rm qrznoM, Ha AepEcaBHe KaanalrerUcrno Vxpaiuu uoxnageni ra-
xorr Qynxqii xonrpoaro ea Sinancynann,rM Ta HaJreli(HrrM Br4ropr{cran-
r{fl M Br{Aarxin,(epxcarnoro 6ro4rxery Vxpaiura.
Bamnrane rvricqe y cr.rcrevri uaqionanruoro SinancoBoro KouTpoJrro
HaJrerfinrb rroAarxoBoMy KorrrpoJrro. Bi4noni4no Ao Sarcouy VrcpaiHvt "flpo
cr{creMy orroAarKyBaHua" Big 25 ueprxa 1991 poxy J$ 1251-XII y
peAarqir Samouy Vrpainu nig 18 rrrororo 1997 p. I& 77/97-BP xon-
TpoJrb Ba rrpaBr4Jrbuicrro ra cBoerracHicrro cnpannflHufl noAarxin i e6opir
o6os'ssrosr{x rrJrare}rcin a4ifi crroerbcfl AepEcaBHr4Mr.r noAarroBr4Mr{ Ta
inurr.rur,r Aep)fiaBr{}rMr4 oprarraMu. lorosna poJrb y nigclrcreirni rroAarno-
Boro KouTpoJrro rraJrelrcr{Tb AeprxaBHifi uogarxorift cayxr6i Vrcpainu, ana
4ie na nigcraai Saxouy Vxpainn "flpo gepxcaBHy noAarroBy cJrync6y B
Vxpaini" nig 4 rpy4ns 1990 p. J\! 509-XII, n pe4axrlii Saxony Vrcpainz
Il! 3813-XII nis 24 rpyAun 1993 p.
Brigno B rlr{Mr4 Saxouaura roJroBnrlM saBAarrxrrM opranin gepxannoi
no4arxonoi cnyrx6rr e:
KOHTpOJTb 3a AOTpr4MaHH.fiM TTOAaTKOBOTO SaKOHO,4aBCTBa, [pa-
-
nr.rnrnicrro o6-rraclenng, rroBHororo i csoe.{acHicrro cnJIarI{ n 6rogrxerni
4eprxanui qinrori @on4u uo4arnin i s6opin (o6oe'aaxorrax n.rrarexir), a
TaKo)K HenoAarxoBux 4oxo.qir, BcranoBJrer{r{x BaKoHoAaBcrBoM;
tpopuynanna i nne4enna,{epxanqoro peecrpy Qiazvnlrx oci6 nnar-
-
HlrKiB no4arxin i e4r,ruoro 6anry Aarrrrx nnaruuxis uo4arxin rcpr{Arrqurrx
oci6;
KorrrpoJrb Ba .4orplrMaHH.fiM cy6'exramu ni4npr,reunnqrxoi 4irnr-
nocri- suMor BanouoAaBqr,rx i nopuatlrBHtrx arcrin npo peecrparliro, niqen-
syBaHHfl i uarenrynaxnfi uiAilpfi eunr,rqr,xoi 4ia"rrr,uocri;
- KoHTpoJrr aa 4iaarnicrro surcoaaBrrlrx KoMiTeriB cinrcrxlrx pa4,
rrop.fiAxoM a6epiranna i o6aixy uogarxin, csoe-racnicrro i nonnororo
nepepaxyBaHHfl rlr4x cyM Ao 6ro4ncery ra iu.
Taxrzna qrruoM, ni4 HonrpoJreM rroAarxoBoi cnyxc6u uepe6yrae
4iaarnicrr yciei uosa6roA,fierrroi i'racrxu 6ro4xeruoi c(pep napo4noro
rocrroAaproBaHnrr, yci Sianuni oco6u [JrarHr{Kra no4a'rrcin, 6.trnatxo
80% ycix AoxoAie Bnegerroro 6ro4ncer:y -AeplrcaBr{.
Kpirvr 4epxasnoi no4arxonor c,ryfic6r,r, r.rogatxorufi KourpoJrb B
Vxpauri sAiftcHrororb .{epxaani rli"nroni Qon4u, sneceni 4o .{eprxaanoro
6ro4rxery Vxpainz, fleucifinrafi $on4 ra @on4 corlianbuoro crpaxyBanu.fi.
(Dynrcqii qux Soxgia, B oAHoro 6oxy, o6uenceni rorr:po.nem ri-nrxu aa
oAHr4M noHxperuuM a6opou, a a iauoro noHrpoJrbui @ynxqii flencifi-
-
13
uoro @ongy ra (Don4y corliaalnoro crpaxyBaHHfl rrolruprcrorbcff na nci
6ro.4ncerni fi nosa6ro4xerni ycranoar,r ra ni4upr{eMcrBa.
3 nprfinnrrsrvr 28 qepBHs 1996 p. Koncrlrryrlii VxpainN po6ora
u{oAo crBopeHr{ff cr4creur,r naqionaJrbHoro QiHancono-erononi.firoro
KoHTpOJTTO na6yta 6iar'ul cr{creMarr4soBaHoro xapaKTepy. Koncfl,rryqia
vrpainu Br4suarrrrJra, u1o Qinancoso-exogoMi.nry crpareriro AeplfiaBrd Br4-
BHarra€ Bepxonua Pa"qa vxparlru nH 6egnocepeAHbo ruJrfixoM BarBepA]i{eHHrr
.(epxcaanoro 6ro4xety Vxpailrr, rax i onocepeArcoBarro qepeg npr,rr?narra
-
saxoHie. Itonrponr Ba Btrrpaqauu.fiM KoruTin .{epxcaruolo 6ro4)$ery
vxpauru ni4 imeni Bepxonnoi PaAr'r vrpalru a4iricHroe paxynHoaa raJra-
ra, gianrnicrr srcoi perJraMeu"yerrc,fi Sarcororvr vxpainu "flpo paxyn-
IcoBy narrary" aiA 11 "rrI,rnns 1996 p. JS 315/gG-Bp.
I{rrvr aaronoM Ha Paxynxoay [aJrary noxJraAeHo raxi xoutpoJrbgi
cpyuxqii:
KOHTPOJII' 3A CBOEIIACI{I{M BI4XOHAHHfiM BLI.4ATHOSOI qACII4I{I,I
-
.{epxanuoro 6ro4ncery vxpainn, Brrrpaararr'J{u 6ro4ncer'rax norutir, y
'rouy uuc;ri rcourrin rqep)fiaBHr{x qilronux @oHgin;
noHTpoJrb 3a yrBopeHssrr i uoraruenuffM nnyrpiufi$oro i aosxiu-
- 6opry
uroro vxpainlr, Blrarrar{enrrflu e@exrr,ranocri ra .qorliarnocri au-
AarKiB AeplrcaBHrrx xourrin, BaJrrorHr{x ra KpeAr4THo-@inaucoaux pecypcin;
- KoHTpoJrr
uouiunoro,
aa QiuancyBauH.flM aaraJrbuo.qeplr{anHvx nporpaM, exo-
HayfioBo-Texuivnoro, coqianruoro i narli6116;q5rro-KyJrbrypHoro
pOgBLIl'Ky.
flonnosax(euna Paxynrtoroi na"rrarrrr rrorrrnprcrorbca na nci opragrir
4epxannoi [peAcraBxr4qrnoi i sNxonaa'roi rna4r,r e VHpaini, geprxanni
opraHr{ fi ycranonn, oprauisaqii, 6anxu HesaJre}fiHo aiA QOpruu saacHocri
y rirl uacruHi ix 4ia.rruocri, flKa crocyerbcff Bt4Kopr4craHHfi xourr:ie
,{eprxanHoro 6ro4nrery Vxpauru.
Konrpo"nrni $ynrcrdi na vnpauri rafioxc a4ificnrororr yci MinicrepcrBa
ra ni4omcr:ra, y Me)fiax ix nosHora*ceH.b.
Kpirr 4epxaluux Kor{rpoJrtnr.rx oprarria, n Vxpauri a lgg3 p. @ynx4iorye
rri4cracreua EeaaJrerr{Horo $inancoao-exonovri.rHoro KoHTpoJrro ayArrry.
flepexi4 Ao HoBr{x exonoui.nrux ni4aocHn n Vxpaini,-posBr4Tor
ni4uplrertcrB HeAeprflaauoi Sopmr{ BJracuocri, poagepxaBJreunfl Ta
rrpr4Barr43arlia Aepxranuoro mafi na o6'exrnnuo o6yrvronunra Heo6xi4nicrr
craHoBJreHrra i noga.nrruoro posBlrrKy HesaJreficrroro ayAr{Ty. flpaeoni
Bacap'u a4irlcnennn reaanexnoi ayArrropcbKoi 4ianrnocri n vxpaini 6a-
Byrorbcfi na Saxoni vxpaixu "flpo ay4ztopcbny ginasnic$". ocrronue
saBAaHrrff 4boro Saxony crBopeHHE cr4CTeMr4 HeSaJrelKHOro Qinanco-
B0r() KoHTpoJrro 3 Meroro -saxrrcry inrepecin BJracHr{Ka. Aygrzr Br{KoHye
rarci ocuosui aan4anna:
nepenipxa ny6nivroi 6yxraarepcmoi gairuocti, o6aixy, repBLrH-
Errx- .(onyMenris ra inruoi in@opuarlii upo QinancoBo-rocrroAapcbxy
t4
4ianruicr:s cy6'en'rin rocno,qaproBar{Hfi 3 Merolo Br{auaqeHufl 4ocroeip-
uocti ix anirHocri, noBuorLr i ri4noni4noc'ri o6;rixy qI{HHoMy saror{oAaB-
cTBy Ta BCTaHOBJTeHTTM HopMaTrrBaM;
Ha.qaunfl ayArrropcbxr{x [ocJlyr y Oopryri fiorrcyrbrartrifi a
-
6yxra.rrrepcbxoro o6nixy, erirnocti, ofioAarxyBauna, aualiay (friuaHcoao-
rocnoAapcbxoi 4iarrnocri ta i.nurr.'rx nrtgia exouomixo-upaBoBoro aa6ea-
nerreHHs nignpremnraqr,xoi gianrnocri (pieuuHlrx ra ropu4uunnx oci6.
HeBaJIeE(Horo ayAI{Ty B ocuoBuorvry nosa6lo.4-
Ccpepa 4ia;rruocti -
xce'rui ni4nprnewrcrna, cipraniaaqii, ycranoBl{, xoqa B AeflKHx BI{naAKax
sriAno ai crarrelo 25 SarcoHy Vrpairur "flpo PaxyuxoBy IraJlary" ayAu'
roplr Mo)*cyrl saJlyqarllc.tr Ao ilepeBipon y 6ro4xcernir? cQepi.
Taxulr r{MHoM, cloro4ui n Vrcpaiui Airorr poapieueni eJIeMeHTrr
Siuancono-ercouovri.ruoro KoHTpoJIIo, fiKi, Ha r{aur norJ'IsA, :rpe6a cr{creMa-
Tr{3yBaTU.
V nunni 1995 p. 6yna spo6.neHa He sosciM BAana cnpo6a crrcreMa-
l'rrayBarrr Siuancono-erconomi.ruui xontpoar, n Vxpaini. 20 nunns 1995
poxy flpesu4eHt Vxpai:av Br4F\aB Vxaa "flpo Harliouanr'unit ay4u'rop-
cr,xlrfi xoryrirer Vrpainr,r" aa N 631/95, ocnonuoro Merolo nxoro 6y.no
crBopenufi cncreMr.r Qinaucoeoro rcoHTpoJIIo, BIafiBJIeHHfi rropylxeHb Siuau-
coRo-roc[o,qapcsxoi 4lrc4ltn.uiuu, ana.nia npuqrrn i ylron ix auullfineuHa,
Baxrrcry in'repecin AepsfiaB?I y cSepi erconorrircra. O4xax ilefi Vxaa ue 6yn
rraJrex{Ho e[roHaur4it, a upo6,'rema crBopeHHfl crrcreMrr uaqioHanruoro
@iuaucoro-erconomi.ruoro HouTpoJrro Vxparura BaJrI{ruI4JIacs uenupiureuoro.
1.2. Icropi{ poaBr.rrKy ayArily
Ilpo$ecia ayArrropa Aylr(e nonyJ'tffpHa i npecrrarxna, xoqa i ua4to
-
MoJroAa. TeprvriH "aygLrr" He e Anfl Hac HoBI{M i neauafiollr'rm. I{e cJIoBO
Br{Hr{KJro B JlarlrHcbmifr ruoei rroHaA 4ni r:ucnvi ponin r:ouy. 3na'renns
cJroBa "s7g.1y16ryrouufi". V Pnrvrcrrcifi iunepii KorrrpoJlb aa 6yxralre-
paur,r, -axi ee,r[ o6nix Aep*caBHI4x ua4a'rutie, sAificurcea,'Iu xeec'ropu, aaiTu
trrf,ux fiaActrJTaJII,Icfi 4o Prauy i tau eacnyxoByBaJlrrcb exoaMenaropaMll.
V Cepe4nroei.r.{i n 6yxranrepcbxoMy o6"rixy Bnsnar{I4Bcff nennlrft
sacrifi. A"ne ui4 rrac rleprrrfix Xpectoelrx uoxo4ie o6nix 6ye nouosreHwfi
i oco6nrasoro poBBr{TKy ua6yn y €eponi B tlacfi erroxll Bi4po4menua"
y 1631 p. s lo.naau4ii r fl"rriuyt, Macauycerc 6ylo nanpanneuo 6yx-
raJrrepa 4aa auaniey HaAxoAlrceHr uo4atxin ia xo"rronii. I{e 6yna fieprua
6yxranrepcr,Ka KoHTpoJrLHa rrepeBipxa n Arvrepuqi.
Ha 4epncaurouy pirHi crBoploBar'Ilrlcr cnerlia.nuri opranra, sxi xonr:-
poJrroBaJrrr 4eprxanni Bw1a"rr-rz' ta a6ip nogatxia. Ifert nu4 KoHrpoJIIo
HacaMrrepeA 6yr noe'aeanlrfi a 4epxaBHolo 4iaatnicrro. flo4a.nrurafi poa-
BLrroK roprinni i nacarrnepeA npoMlrc,'loBa peBoJIlorlix eucyuylu noni
Br4Morv. Piero apocna rinrrcicrb BeJItrKLrx ni4npuervrcta, axlru 6yara
15
rro:rpi6ni sHa.{Hi Kourrr{ AJrfi cBoro (piuaucynaHufi, a ra$ox( BeJIrrKa
rci-nucicrr ynpan,riHrlin, u4o ix nafimaau BJracHrrKr4 ni4npr.renncrn. Tanum
'rr.rHoM ni46y.noca pogMe)fiyBannr @ynrc4ifi rvrinr BJracurrraMr{ i ni4npuewr-
nntanr rlflMr4. B metorc nofiepeA)fienufi BJroB]r{rrBarrb B 6orcy uignpueuqin n,rac-
rrr.rH 6yn srrynreurfi BBepuyrr4crr 4o nepeuipxu $irancoeoi ssirnocri He-
i.iaJrelrcHI{ Mr{ ayAuTopaMu.
V nafipoaeuueuiruiit gepxcaai roro qacy
- Benr.rxo6plrranii
ilrraunx 6yxra.nrepin ( n ocnonnoMy rrrorJraHArlin - rpyra
ea noxoAlrcerrHaivr) ctro-
prl,ru upo(peciine o6'e4naHnfl, Meroro flKoro 6y.na nepeniprca cpiuaucosux
:rBitis, I{a no4in i ctana florrarxoM pocBr{rxy HeoaJre}fiHoro ayArrry.
V Benuxo6przr:auii BaKoH npo o6on'aexoslrfi ayArrr 6yu npufinaruit
v 1862 p., y (Dpanqii - y 1867 p., y CIIIA - s 1887 p. V Pocii
irrc.rnryt ay4u'ropir 6ys rne4enzfi n apmii, Ae BoHn saiavralruca cflpaBaMrr,
rroe'.flBaHuMu e poac.ni4yBaunJ{M Mafinosfix cnopin. Cnpo6u crBoperrHfi
opraniaarlii aygrzropia e Pocii posfioqaJrrrcs s 1888 p., aJre Br{BHarrHtI
rrpucalxni 6yxranrepu, xx ro4i HaBr4BaJrrr ay4uropir, ne na6ynu.
Berlr.reanlrfi BHecoK y pogBrrrox ayArrry spo6ra aMepuxaHcbxuii yve-
rrrri i rlr4arnlrfi upaxrux Po6epr Montrorvrept, axnir. BacHyBaB cyrracny
'r'copiro ayArrry.
Ha repnropii Vxpainn Aepxcannufi KouTponb icnyear y?rce B noqarxy
XIX crc;ritrrr, aJre Hesarexcnufi ay4trr, ax i sararolM y Pocii, noflrplpeH]rfi
rc Ha6ye. V PaAsucrxowry Coroai esara,ri i n Vxpaiui BoKpeMa icnyran
'r'i.nr,xu napognufi, AeprxaeHr.rr? i naprifinuft r{oHTpoJrb, arNit a4iitcuroBa-
rr u Koryrirer HapoAHoro KoHTpoJrro yPCP, foJrosue KouTpo,llbHo-penieift -
rrc ynpaa"tiuua, Minic:repcrno (pirraHcie Vrcpainr.r, ri4ovrvi xoHTrpoJIr,Ho-
x'Hieir?lri ynpauriuuR.
1
flepexi4 Ao HoBrrx eronovri.rsux ri4Hoczn HacaMrrepeg 6ye o6yvror-
.n<:sufi aminaryrr.r y uiglrocnuax BJracnocri. B nroromy 1991 p. Bepxonna
l'ir4a Yxpaiuu yxBaJru,ra Saxon Vxpainr,r "flpo nnacuicrr,", B flKoMy
t:v6'exraryrra fipaBa eracHocni Vxpaiuu sr4anatregi: r{apoA Vxpainra, rpo-
Mull.flHr4, ropu4lrvni oco6r.r ra AeplrcaBa. Saxon HaAae pea.nsui upana iH4u-
rriTlyansuoi Bnacuocri firrlponr{M BepcrBaM HaceJreHHfi. flo.ra.nra poBBI{-
rlir1,uc,fi ni4upuenncrBa HeAepxcanuoi Qopnau a,racuocni, tpopwrynamcfi rrpo-
rnlpox nracnuxis. flo.qanrrur.rft c:rpiurcnrl poaBrrrox r{boro npoqecy 6yr
o r'.sBanrfi B poB.qepEcaBJreHHJrM Ta npuBarl{saqiero Aep}KaBuoro vrafi na.
r r
lk:i qi npoqecr{ o6'exrlrsuo o6yuonunu ueo6xi4uicrb craEoBJIeHns i no-
/tirJrt,[roro poSBrlTKy rresaJrerrcHoro ay,qLITy. Ay4Iar n Vrcpaini norraB
r rcrrrBHo posBr.Bar?rc.s nica.s Br{xoAy Sarcouy Vrpainrt "flpo ay4zrop-
t:r,ny 4ia.nuricrr" ni4 22 r."r.irua 1993 p. J\! 3125-12.
16
t7
3. Cr.rcreMa HeaaJrexHoro Sinanconoro KoHrpoJrro
1 .
C)cHoeruNr 6aeonnu efi eMeHToM cvtcrew:z- rrea aJrelr{Horo
(ayaury) n Vrcpaini $inarcoaoro
ceprz(pixoraui ay4zroprz, .rxi ua ui4craai aiqeuaii rig cnoro
rroH'rpo"rrro e
irvreni .ru ni4 imeni ayAnropcbxoi
flpaaoni BacaAr{ s4ificuenna HesaJrefir'or ay4raropcrxoi 4innunocri n eiprvrz e4irZcnrororb ayAnropcr,Ky
Tlia"rrruicrr.
vrpaini 6aeyrorrcn na Saxoni vxparur,r "flpo ay4raropcb*y 4iamuicrr". opranisaqifine i.uero4oJroriq''e xepinnzrlrno ayAr.rropcrxoro gianr-
ocHoeHe aaBAaHHfi lrboro Baxorry
- '(crBopexufl
Qinanconoro KouTpoJrro B Meroro Baxrrcry
crrcreMl4 HegaJrelr{Horo
iurepecia Bracur,rxa",
rricrro s vxpaini a4ificnroe Ay4nropcr*a rrarrara vxpaiH'(ArIy). Any
(r HeSaJJer+(Hum caryroctirlHr{M
opra'oM, roJIoBHrlM SaBAaHH,EM J{}doro e :
opraniaarlifi crpyxrypa r{egarre}fi Horo sirarcoBoro Kourponro (ay4r,r-
'.a
ty) n Vrcpaini npegcraurera Ha pzc.1. - cnpr{J{Hnfi posBrrTKy ayAu,ry n 4eprxaei;
nupirueH''s rprf'rlr4rroBrrx firrra'b ayAnropcb*oi
- na e4lrrrifi rreto4o.rrorivniit gia.rr*roc:ri e
VHpaiai ocnoni ;
ceprzsixaqir (wrsnarreurr.fi Hnani$inar1ifinoi npra4arnocri.) ay.{rl-
Ay4raropcrrca naJrara Vrcpaixra -
'r'opin;
nirleusynanua (gosri-rr) na npaao safiMarzc,E ayArr"opcblccro giann-
-
rricrro.
Hayxoai, ArIV nie ri4noni4no 4o craryry, rrae periona,r'ri rig4i.nen*.s, roBEoBa-
xasqamui ra )neHHfi fir{rlx BrrsHaqarorr'cfi "rrofloxteuu.frM rrpo perioua"nrni
ri4ginenna".
inui oprarieaqii , AfI{ crBoproerbcr{ rrrJrfixoM AeJrer.yBaHHa go ii cnJra.qy n''aru npe4_
r:rar'n*is eiA nposecifinoi rporwaAcrrcoi opranisaqii ay4i.r'opie
v*painn,
' rro oAHoMy npeAcraB'r'Xonini4 Minicrepcrra @iuaxcir, x.nonuoi 4ep-
rKas'oi no4atxoeoi a4wriuicrpaqii, MinicrepcrBa crarrrc"rraxa,
Har$oHaJrb-
Micrleni CAV rroro 6anxy, Miuicrepcrna rocruqii ra oxpemrax
ocepe4rcra Saxirqin eig *raeuanr_
rrr{x, Hayr(oBux ra iuruux opranisaqirt.
Kpiwr qroro, B Meroro Baxncry caoix inr:epecie ayguroprz
Vnpaiuu
,6'e4naui y npoeecifiHy rpoMaAcrxy oprauiauriiro _ Cniax,y
ay4neopie
vxpainn, axa 4ie ua micqnx uepeo ceoi ocepeAfir,r Ba Ha.fiB'ocri y
nrax ue
!reHtue n'srn ay4zropin,

PerioNanr,ui siaaireHHa AIIV 1.4" rd),grrropchxa gix"muicm, ii cyrr,

Synxqioua.nnai
:nBAitrl[u{, qpeAMtr, MeTOA, O6'eicm ay4,Iry

1.4.1. Mera i ocnonni saBAarrqfi ayArrry

Hayxoei, 3ri4no ia SaxoEoM Vxpaiura ,,flpo ay4rzropcr,Ky
rrag.ra,rrrri 4iaar*icrr,, cr. B,
iloHfiTT'fi "ayArrropcr,xa 4ianr,nicrr" Mi'rurr s co6i opra'ioaqiiine
ra isrui 'I'OAI{IIEE SA6EANC-{EHIIfi AYAI{TY, IIPAKTI4TIIIC
i lre-
opranisaqii BI'KOHAHII,fi AYAIIITOPCbKIIX
O6nacni rrepenipox (ay.qrr) Ta Harqarrnfi iururax ayArrrropcr,Krrx
nocJryr. Ayglr-
ynpanninna 'r'opcr*i nocJryrr4 Molrcyrb HaAaBarr.c.fi y
soprvri uygrtop"urrr.rx neperipox
(ay4ury) Ta noB'.fiBa'rrx B Hr4M e*crreprr4s, Ko*cyJrbrarlifi
s nraranr 6yx-
.aJrrepcb*oro o6"nixy, srirnoe*i,; orro4ar*yaa-rr'R, anaaiay
Puc. t,-i-. Cucreua Heaane?rcHoro Qinaxconoro Korrrpo.nro (ay4ury) @iHaucono-roc-
rr.,4apcrxoi 4ianruocri m lffuJnx au4ir erono*ni\Ho-npanonoro
Vrcpaini aa6eane_
eHHfi ni4npr'eunurlr*oi ffi .'t.bnocri
'i
r
eieratrrtdt q'b ropa,qz.rH'x oci6.
I .,':i;i;'
I
j
' t-,40t2 ;;.1 1_3,,,]'lttl$tAfl H
 18
io
PaaoM s rlr{Mr.r Br'AaMr4 fiocJryr ayA?rropcb*i ni4npuerrcr:na n yrcpaiui
r r.peripoK y Me)fiax rroBHoBalr{eHb, HaAaHrlrx SaKOHoAaBCTBOM, ycraHoB-
IIpoBoAsrb po60rra 3 rrpr{Barlrsarlir Inaftna Aep}r{aBHr{X ni4npueucrB, Ko- ,f rr Mrr AoKyMeHTaMrr a6o oxpeur,rMr4 AoroBop aMLr,, .
uepqia-niaa4ii r:opriu.ni, axqionynaHna ni4npraeMcrB, roryrorb mar:epiaalr
C)6'ex'rr.rnuicrb ayAr4Topcb*oro Br4cHoBKy e o6os yvroaoro i
AJrfi posrrrr{Ay crrpaB xaienrie e ap6irpa*cHrrx cyAax. San4axu ay4uroni
,,,rUriero 3 ocrroBHr{X CnerlraQiunux pr{c. I{n yruoaa nepe46avaerbcrr
s4irlcxrororbcs rrocepeAuur4txi KoHTaKTr4. "rsKonoro Hesa-
r,rr( ricrro ayAr{Ty i 4lrxryerrcr uorpe6awru xopzcryravin.
V xiuqenomy ui4cymxy aynvr.EBJ,rfie co6oro Aocr4Tb Br{coxy ,r

eoprvry IlnesHeuicrr y 4ocronipnocri i nonnori in@opnraqii, naAaHoi ayAr.rro-

oprauiaaqii i peaaiaaqii ex onorvri.rnrax i,qerl.
l)r )M Kopr{cryBarraM, ne e a6co.nrorHoro. Aygar Aae Jrrrfre npra6nl4allr,rfi, xov
Oco6,rrzny yBary rpe6a aocep e1:rrrrt ua nonsrri ,,aygwr',
f[yArrr _ rle { x )1.rlrHbo nucoxuit, cryuinr qiei nnennenocti.
He3aJre)r{Ha ueperipna ny6"niunor 6yxra.rrrepcrHoi snirHocri, o6nircy, nep- ,/ I

Ay4rzropcrxr..rfi aucHosoK He Moxce 6yru cri4uennaryr a6coarornor rorr-

BtlHrrr4x 40xymenrir ra iuuroi iH$Oprrnaqii rqo40 QinancoBo-focrroAap- rr xli inuroi iuQopnnar{i i raparrriero
crrcoi 4ia"rr,uocri cy6'exra rocnoAaproBaHH.E B Meroro BuBHaqeHHff .rlocro- r
u [paBfiJrbrrocri, nin uoxe ar,rrue nigrnep_
nipnocri aeiruocri, o6aiHy, ftoro uos'orlr i ni4uoniAuocri quHHoMy sa*o- ,r()rcvBarr'r 40cronipnicrr iH@opruardi. Ay4rar qe fipoqec sMeHrueHHa pinna
HoAaBcrBy ra BcraHoBJreHr{M HopMaruram_[ r|xlpirnaqifiHolo prrsr4xy AJrs nopracryaauin -
@inarrcoBr4x ssirie.
rrr

Taxurvr rrr{}roM,,jw em o n ay 0 u my e inan c o a oi e ei mno c mi e lEucnir.rieuus Av4rarop ne BarBepAlrdye saitie cy6'exrin rocrroAaproBarrns i ne siAno-
ayArrropoM Br4CrrOBKy rrpo re, uu ni4noni4ae Qinaucona asitHicrr a ycix rriTlnc oa caruy aairnicrr,. Bin riarHr.r Br4cJroBJrroe cBoro
AyMKy rqo4o einan-
cyrreBrrx acrreKTax incrpyxqiana, axi peraarvreHTyrorb [oprrAoK ni4rOrOn- .rrr<li gsirHocri. Bi4noriAanrnicrr aa SiHancory srirnicrb Jrerr{r,rrb Ha
xu i npe4craBJreuH.fi Siuancoerax sniTis. Ba peay"rrrrara*" ay4rry cxJra_ ri (il )i rrHrrnax rocnoAaprorcuoro cy6'exra, ulo nepeaipaersca. Aygur ne
Aaerbcfl ayAr4Topcr'Kufr. F.ucr'onoK npo pearrnrzr? (pinanconrfi cran .r rri.rr r,rrse xepinnzqrno cy6'exra gi.q si4fiori.qaaruocri.
cy6'exra rocrroAaproBannajorxe, 0fleroro rpoBeAe'Hff ayAr{ry e c*JraAarr-
Hfi ayArrropcbxoro BLrcHoBKy npo einaucos[fi crau cy6,erra, rqo [epe_ 1.4.3. tDymflIiona.rmni aaqAannfl aypnX/
-o6po6rca
nipaerrcn. ocnosui BaBAaHH.fi ayArrry
- a6r.rpau'c
noi iusopvraqii npo rocrroAapcbxo-(piuancoey
ra AocroBlp-
4ianr'ic* cy6'exr:a roclo-
ldpirr ocuornvrx, ayl'vrr vroxe nzpiuryBarrr fi @ynxq,io'a.irrni saB.ua*Hs.
,/1,'rllyuxqionaJrbl{r{x, BoKpeMa, Hare}fiarb: BaBAEIHH,g Kopr,rlyB€IHHg i cana-
.qaproBaHH$ i @Oprryrannn na qifi ocnosi ayArrropcbnr,rx encuonxigf r,r r' o[eparvBHoro Kor{TpoJrro ra aHa.niey, SaBAaHr{ff
Kpim roro' ayArrr crpateriunoro arra.niay.
aAe*Bar]ro ni4o6paxaru sci acnexru llnnganna Kopr4ryBauua i canaqii nepeg6auarori poapo6rcy sa pesy-
''oBt4HeH
4innrnocri cy6'ercra, rrlo nepenipnersca!.(aa roro, rqo6 cxnacrLr Aoe-
toripnrafi ayArrropcb*vrl nrac'osorc, ayf rnrop rroBr{He' orplrmarrz 6esy- '|il"r'il1uMr'r [poBeAeHoIO ayAr,rry Ha rrpoxarrHs naienra peKoMeHAArIirl rqo40
lrlllll){lBJIeHHfi B}rKpI{TI{x HI{M TToMLIJIoK Ta yHr{K}reEHff BJroBJtcI4BaHb.
MOBHy rapanrLro roro, u{o inQopruaqia, .rKa rricrurrca y 6yxranrepcrrcifi r\ ylu,''r'op Mor{e Aaril percorre4aqii caHaqii i ai4nonner'a 6yxra.nrep-
AOKyMelrraqir ra ilepBprHHnx ,qoKyMerrrax, AocrarH.fl ra gocronipna. {' r, r(o i /{oKyMsHlarli T, fiocrar{oBKrr '1o4o
6lmra.nrepcrxoro o6.rriry, ane 6eanocepe4-
rr r,, BiH ue 6epe y.racri y Br{npaBJreHni
noryrznox i upore4enHi canar1ifi.
1.4.2. Cyruicrr cnequsixN ayArry lirn4aunc oleparfiBr{o.o KorrrpoJrro i anaaiey uepe46auae [poBeAeH-
Heo6xi4nicrb rrpoBeAeH*fl ayArrry o6yrroa,rroerrca norpe6oro Kopuc- ,,r ()ilcparrrB'oro ayArrry fi ana,rriey 6eanocepeg'bo y npoqeci roclo-
tyrauia iuQoprraqii npo pearrbHufr eiirauco",utr cra." cy6'eHra rocrroAa- .rr'rrpcr,rcoi Ai'a"rrruocri xnieHcra 3 Meroro uollepeA)fieHH,fl noMI4JrOX, AZ60py
proBaHHfl . Kopracryaauamn rliei insopuaqii uorxyr:r 6ytra: r)il'r'lrMuJrbHr4x rapianrin yupae.rrincrxr,rx piruenr 6es
6eanocepeAHboro
ynoBlroBaxceni na ni4crani saftoHie vKpallru [peAcraBrrl4xr oprauia ,r r'l )v rloHHfi ayAIrTOpa.
-
geprxannoi BJrap'uri iirrrrganna crpareriunoro anaaiay nepe46avarorb, rrro ayAr{Top Ha
BJracnrrxr4, BacHoBHr4Krr rocrroAaproloqoro cy6'ercra; rtr71r:'r'rrni AaHr4x, oAep)fiaHr{x y nporleci ayl.nry, poepo6"rrae nponoonqii
- inrui ropra4uvHi ra (r )/(() rrepcIIeKTT4BHHX nnrarrb poSBrrrKy roc[oAaprorcuoro cy6,exra.
- sisrzvui oco6u, arci marorr uarepia"nrny saqixan-
||

aenicrn y pe'yJrr,Tarax rocfioAapcrrco-einanconoi gianrnocri cy6'exra

rocrroAaproBauxa (xpegaropu, inrecropr4r, IlocraqaJrlonLrr.vr. ra inuri oco6N). 1.4.4. flpe4rvrer, MeroA, o6'enrn ayArrry
Tpe6a ra*olrc Ba'Harrr4Tr{, uro Koprrrcrynaui qiei iueopvraqii Marorb
/["'ra roro, rqo6 ananavu,tulcfl. s xateropiarvrrt ,,upe4merr', ,,Mero4rr,
fipaBo ari4no is cr. 9 Barony vxpainra "flpo aygrropcbrcy 4i'nrnicrr" "rr{r'r:r'r'u ay4:utry", rpe6a, Ha }raru rrorrr.Erq, a'acyaatu pianzqro
"Btlcry[aru BaMoBHnfiaM'n Ha rrpoBeAe'H,a ayAt4Ty ra Br{KoHaHn,g inruux rvri]K aypLr-
r',rlrrwr i peniaopou, ayAr{ToM i peaisiero. Hao.ruirue rle Mo}rcHa
ayArlTop0bKrrx flocJryr', Br{SHAqaru o6c,srr.r ra HanpsMrr ayAriropcbKrrx spo6firr sa
rl('u{)Mor.oro ra6,r. 1.1.
20 2l
Tad nut4a I .1 . flopirurxrff xaparcTeprrcrr.lx periaii Ta ayArry Me'ro4 ayArrry qe cyxyfiHicrb cnoco6in, npr.rftoiltia, nzxopucrony-
-
ItiIIII'IX AJIfl AOCJIiA'ICCHHS CTAHY O6'ErcTiT, IIIO BfiBAIAIOTbCfl. IIi IIPI4fiOMIII
Xaparcre-
Penigis AyAur
PIICTI,IKA \1())trHa o6'e4naru y raKi rpynr,T:
Vcynenna negonixin Sueuurenirs HenofiiKiB uepua BrrsHarreHH.fl nirbKicHoro ra flKicHoro craHy o6'exra;
- - Br{sHarreHHfl BiAxt4reHb AificHoro cTaHy AocJli,4}fiyBa}roro
Apyra
JIixsiAa4ie BJroBlr(IrBaHb O6uencenng BJIoBx{maaHb - -
,r{i'r'KTa BiA HopM Ta HopMarvBiB, uraHorllx fIoKaBHI4KiB Ta inuuax npa-
Mera 3'rcynaxna icrlrrrrrrax riltJI;
npoBeAeHHa Bctanonnenns aarortrocti
upnqr{H ne4oninin Tperfl oqiHroBaEHrr craHy o6'€xla (y mranyaouy, rloroqHoMy ra
Sa6egne.reggg NlaKcr{- Ilpu6.nr.rana roqnicrr rv i
-
i.i6yrurorry
r
- nepio4ax).
MaJTbltoi to.rnocri "4axr.tx AAHI,IX O'mrce, MeroAoM ayAnry € Br4BHaxIeEHfl peaJlbHoro, flKicr{oro ra
S6epexcenua npogecifi noi rri.ru,xicHoro crany o6'errir, BrtflBJIeHHfr BiAxr.ulenb gi,4 6aaonoro a6o
faacnicrr Oupnnro4nenna peay;rrrarin
r:aeunraui ilrlllMarfiBHoro craHy ft ouiHrosaHHfi rlr{x BiAxHreHb 3a KpI4TepiflMI{ .4O-
Pesisii npr.rorrarrarcTbcff rr i.'r r,rrocri Ta 3aKoHHocri,
Iuiqiaropu
cy6'ercraura
Ay4r.rropa rxient nrz6rapae I3 ay4r.mi mr4pono BacrocoByrorb rrpr{fioMll Ta MeroArr, sni He e BJIacHe
npoBeIeHHa caM
a4nrinicrpar:rzBHoro npaBa :r\'/(r{ropcr,KrrMr{ qe nepeAycim uprafioul{ Ta MeToAr4 cTaTI{cTrlKrl i
-
;rrrir.rriay rocno.qapcbxoi 4ianrnocri: nopinnar{Hff, rpynyBanHfi, AeraJrisa-
3a paxynorc cy6'ercra Ay4ur egificnroerr,ca ea
,{rxepera paxylror cy6'exra, uqo rr,irr nonaanunir, ingexcrn, erroMiHyBauHfl, 6araucoBltfi, caJtbAoBfift Torr{o.
$iuaxcyranna agnriuicrparraBrloro npaBa
nepenipre:rr,ca
Aygvr e npoAyrroM poa- 1.4"5. O6'ercmr ayArrropcbrcoi gisrbrocri
Yacosufi
Peniais ieuynana BaBrnArz Brrrrcy peaiaii s oco6,rrlaux ( ) 6' e rc m, ay 0 umop carc of 0 i"ntLuruoc mi qe ssa€aroiloB' fl BaHi exouoMi.rui,
$arrop exonoui.rlrwx yMoBax -
,rJrrrrril;aqifrui, inrpopuaqiiini, rexHororitlr{i ta inrui cropoHr{ Synnqiouy-
r;uurr cncreMu, rqo BHBrraerbcfl, craH fiItoi MolKe 6yrr4 oqineulrfi xitrricuo
Bce nr,rrqecxaaane Aae HaM vrofitarzsicrr Br.rBHar{rrrrrcg a rareroDi.rrvrr4 r rrcicrro. 06'enrn ayAr,rry Molrcyrb 6yr:n pisuunnu Ba cKJIaAoM Ta crpyr-
"[pe4Mertt, ttMero4"r " 06' ertrLt ayAurytt. 'lyI)()ro, ni4nourennaM Ao pioHr{x cQep 4ia.nrnocri, iuru[Mrr xapar{Tepr.rc-
Ifpe|nem aAAumy craH exouoMirrHrax, opranisauifinrax, insoprvra- lurrirMrr. Tarca urnpoKa xapaKTepncrrrKa o6'exris ayAr{Ty notpedye ix
-
qifinrax ra iflrrrr4x xapaxTepficrr4x cr{creMr4, rr{o arraxoAr{Tbcfi B ceepi ay4ra- r, ,r;rr:nrlrixaqii. Hafi6i"nnur BAaJra, Ha Haru uorJIsA, H.uacz$ircaqis o6'exris
ropcbKoi oqiHKu. ,fln nra4ro B qboro Sopnny.uroraHHfl, [peAMer ayArrry rv/(lr'fy HaBeAeHa n [12].
(ay4r..rropcrnr{x fiocJryr) uae 6araro cfiirbuoro B npeAMerorr peniaii ra
lJa auOanu:
erconomi.rnoro anaJrisy, flpe4rvrerou exouorvri.ruoro anaaiay rarco]fi e roc- l. Arcmuau:
loAapcbKi npouecrr i Rnuula, ix xialricna xapaKTepr.rcrr{fta i orlinna - ocHoBrri 3ac06fi Ta rrosao6oporHi aKTr4Brr;
exonoiui.rnrax o6'eKriB pecypciB, npo4yxqii, upr,r6yrry. '. Barracu i nztpa'r:z;
flpe4uerou peBiaii- e ri canai ilpoqecu ra ,nBt4rr{a i ix oqiuna qo4o - rporui, poapaxyHnr{ Ta iHrui aKTrrBr{.
ni4noni4nocri Baxono4aBcrBy. 2. focno}apcurci Qtarcmu,flrc npoqecu:
BogHouac rpeAMer aHaJiBy, peBiaii i ay4zry uae poa6ir+crocri. Ayglrr
ui.rpo6nlrqraa i peaniaaqii npogyxqii;
Br{xoAr{Tb 3a paMKu xoHTpoJ'rro i peaiaii. Ilnranu.s rroAaTKiB, orIiHKr4 - sa6e3nerreHHJ{ npoqecy Bvpo6}rr{qrBa po6oqolo crrJrolo;
MafiHa, eQerTr,rBuocri cracreu ynpanninna He e 06'ercrowr peaiaii Ta aua-
rrrpoBaAxceHHfl y eupo6nzqr:no HoBoi rexnirut ra rexHoJrorii;
ni3y.
M arepia,r l,Ho-TexHirrHe nocra qaHHfl ;
Memol a.AAunTopcbrcoi 1iaaaruocmi 1aayerbcff Ha ocuoBHr4x rrorro-
'rexuiuHe, rocrroAapcbKe, eHeprerrrrHe aa6eg[eqeHr{tr Br4po6Hr{qrBa.
tfiennflx AiarerTurrHoro MeroAy rriauanus i aaxouax no,'riTr,rqHoi exo- il. IIacuau:
rouii. Enononri.rui npoqecr4, fixi sznnxarorr i agificnrororrcfi na nignpraeln-
crBax, flBJrfirorb co6orc neBHe r1i,re, yaaraabueHe, 6ea ri4nninnocrefi Miilt A?riepeJra BJracurrx i upupianaxrrx Ao Hrtx KorlrriB;
OKpeMIIMI{ qaCTLTHaMI{ Ta BJIaCTIIBOCTTIMI{.
/(oBrocrpoKoBi rracfi B14 ;

[)o3paxyHKr{ ra inuri nacr4Bx.

 22
23
4. E rcoruonivrui pesy numamu 1ianoruoc mi: V renepirunroivry vaci o4inroerrca cr:an o6'exrir uprz nepeeip4i oc-
o6csru ar.rpo6ur.rrlrna; rronHux aaco6in, aanacin i nurpat, rponrefi, poapaxynHin ra inruzx arc-
- fipoAyKrurrnicrr npaqi; 'lrruiB, na nnexci ayAr{Ty i penisii, xoau po6narbcJl BrrcrroBnr{ rrloAo pe-
- co6inapricrl npo4yrqii;
:r.,r r,Horo craHy obaixy, rrJranyBauuff, rropMyBar{Hfi.
- peHTa6eJrrnicrr;
- BI1ITpaTr.r Brrpo6Hr4rITBa. Oqinxa uafi 61,t'nroro craHy peayJrlrar ayArrropcbnoro gocniglxerrufi ,
- aua.uiaowr piannx cropin 4irnrnocri
rr,rr'fl3aHofo 3 rrepc[exrrrBHr4M
-5. Op aruisat4ii^tni y np aa niwta:
e
Qopuu il r/lrrpr{eMcTBa.
- opranisaqiftna crpynrypa rrzpo6nrarltna;
crpyxrypa ra (pynxqii anapary yupaurinun"
!) a xapanme po n oq,in rcu crnq,rrA nilnpwemcmo
.- snicna i rcintxicna oqinxa;
a:
- M ento}u ynpaatinu.a:
6.
- J.rnure sxicna orlinxa;
- cr{creMr{ crr4MyJrroBanua npaqi;
nnyrpirunrorr,rpo6uraqa cr4creMa crfi MyJrroBauna nzpo6xr4rtrTBa.
-- ti.nrxlr xinrnicna orrinxa.
-7 . @y n rcqi'i y npaan i nua: l{o o6'exrin uepruoi rpyrrra ni4uocarrca rocrroAapcr,xi upoqecra xa
rr iTlrrpuewrcrri.
rrJraHyBaHH.rr; O6'ex'rra gpyroi rpy[r{ qe ri, axi ne MoH{Ha orlinurra xinrrcicno,
- HOpMyBaHH.rr; -
- 'r'r)MV ulo taxa orlinxa cyuepequrr ix ruyr:pirunro*ry ennicry. ,{o rarcux
o6nix: ,tr'<:KriB ri4uocarrcn: opranieaqiiini rpopmu, MeroArt, i Syxx4ii
- KOHTpOJTb;
@opnnra
- erconowri'*rr,rfi v rr Dnnrinufl.
anania rpylr{ ni4nocaruca 06'eKrrl, srci ue Mo}r{yrb Marr4 rrpax-
- rlixoyraopenrrfl; :
/{o tperroi
- 'r'il'rrro inurux oqiuox, oxpitr rcinrricur.rx. lde pecypcr,r i exonoryrivni pe-
-3a ruyrpirunitr aygu,r.
crcnailu,icrnro:
rI.'r 4ianrnocri ni4npuevcr:e,
r,'r'aril
lla mepminon nepe6yoantu,n o6'exrnia y noni ilinnur.ocmi ay|umy:
pecypqu i rocno4apcrxi upoqecra,
- cKJraArri - cyxyunl
o6'eKTyr
qi.rricxi - 06'exru, sHi nocr:ifino nepe6yaarom y noni ayrqr{TopcbKoro Errrrr4By;
crzcreMr4 yupaoninna ; o6'eKru nepio4nvuoi ay4raropcrxoi oqinxra;
- npocri
.rinnx,
o6'exru
-
pecypcu, roc[oAapc'ni nporqecr.r, cprcreMr.r y[paB_
fiKi Marorb ni4nocHo nepuroi rpynr4 ui4uopa4noBane anarre'Hfi"
'- o6'exrra pasoBrrx ayAprropcbxr.rx oqinox.
/{o o6'enrin nepruoi rpyrr{ ni4nocnrrcR exonoui.*ri peayJrbrarrr 4ia.rrl-
craagHic* o6'ercta oBHaKa ni4'ocna. Bona cuauaqaerbc.fi poaui- rror:'r'i, rocno4apcrrci npoqecrl, genni Qynxqii yupanninna. Ay4r,rr:opcrxraft
-
paurz ui4nprrreMcrBa, o6csraur,r nrapo6nzrtrtra, ftoro opranioaqifinnn cTpyr_ |||r.rr'rrr Br{fiBJrfi€Tbca y uocrifinoMy KoucyJrrryaanni uignpneuc'rBa ay.qr4-
Typoro, oco6nranocr,rMr4 rrpoAyK4ii, rqo arapo6aaerrc,fi, rolqo. Are a no_ 'r'oI x:rrKoro Qipuoro.
euqifi ayAr{Ty qfi oSHaKa Mae aa?KJrr4Be sHatrerrHfi, ToMy u{o BraSHaqae
/{o o6'exrin fiepioAr,rquoi ay4nropcrxoi o4inrcl.r niAnocsrr pecypcra,
o6car, xapaKTep i teprvriura Br'$o*ar{rr' po6ir, wrerogravui ui4xo4n Ao opra_ r'(x:rroAapc6r{i npoqecu, ercononni.rni pggyJlbrarr,r 4innsnocri. fli4rnep-
uisaqii ayAr4ry.
4ocronipxocri 6yxra.nrepcrxoi arirnocri, auania $inanconoro
./[)r(crrrrfi
3a oilnoweruH.flrJ of'ercm,io 0o cipepu Oinnutocni: {'r'lrrv, oqinrca Raprocri nrafina
- nrnpo6xnqrBo ocrroBne, 4ououi*cue ra o6cnyroByroqe; - rtri Ha[p.EMKr4 ay,qfiropctxoi Aia.nr-
rror"ri He nocrifini 4na ni4npr,reMcrna.
vratepiaarHo-rexri-rne uecrarrauur ra e6yr;
- /l,o o6'extin paaeBoi orlinxlt ni4nocarrca opranisarlifini $opnnn, ue-
nigrororra nnpo6nraqrra;
- yupar,rrinna. lo71rr, Qrynxrlii ynpaeniHHa.
- lla nignoruennsu o6'exrir go piannx ar,r4in ay4rary caig augitar:r,
Crnant, o6'ewmio y vaci: ot r' r{Tfi nnyrpirrruroro ra sosHiruHrJoro ayAr.rry.
r:
Mr.lHyJrOMy; llpu rlrovry cni4 nuanarfi, tqo uim o6'exrannra anyrpiurr{boro ra BoB-
- renepirugboMy,
- rrirrrrrr,oro ayAr,rry HeMae icrornoi pisulrqi, i cai4 nau'crarr{, rqo y noai
maft6yrnboMy.
v-
rrrlpy nnytpirrrnboro ayAr.rry nepe6ynarorr a6conroruo Bci Br4Ar.r o6'exrin,
lvrunyaouy vaci o4ixroemca crar{ AocroBipnocri 6yxra;rrepcrroi rrrruc4eui n r"nacnSinaqii aa rliero osnanoro. flprz oco6Jrr{Br4x o6crasuuax
snitnocri, gaxonrrocti i 4oqinHrocti rocno4apcbKr{x onepailir?, eSercrrar- r{}lrr{ Mo}r{yr:r 6yr:u o6'extamu gosuitlrugoro ayAr{Ty. Bi"rrrrr .4oKJraAHo
nocri nuxopficrauHff pecypcin. ll,('rrrannfl 6y4e poarnanyre B poagiai'oBrz.gu ayAr.rry".
 24 1(
€ o6'exru, sxi o6os',EaKoBo rrorpe6yrorr soeHinrHroi ay4uropcrxoi ( :rirJre)r{Hr{M ei,q repirnuqTBa ni,4nptl€McTBa, Buyrpiruriiit ayg'ur Mo)fiHa
oqinxu. Kaacra$inaqin o6'exriB ayArrropcrxoi 4ia,rrHocri nane4eua na IX)3I.J'IflAATIl flK HCBi.q'EMHY AIACTI{HY BATAJIbHOi CI{CTCMIl KOHTPOJIIO, flKITfi
pnc 1.2. rriTlrroni4uo Ao Mi)fiHapoArroro HopMarrlBy "Bnxopt'tc'raHHfl peByJIbrariB
j'Axtrourt po6or:u BHyTpIIIIHbOTO ayAI4Ty" SAiitcHIOeTbCfl 3a TaIdI{MIt HanpfiMKaMLI
locnogapcrxi npoqecu (tlryrrrqiauu):
I
. l.[Iacv rr ra BHyrpimHboro KorlrpoJllo;
aHaJIis QncreMrrL o6,rircy
trrra oo ercTrB l^ - 6yxraltepcLKoi (Qinaucoroi) ta oneparl4BHoi itt$op-
Br4BrreHHR
re3yJrbTaTrr ArflJrbHocTr
avr[Tv
" 1 - (ea orcpeMrrMlr crarr'flMl'I Ta iH.);
rnirrlii
l(popMr ynpas,riHux
lMero4z ynpaalinna BrrBrregHs eHoHOMir{HOi eOeKTI4suOCTi yIIpaBJIiHCI'ft Ilx piluenb IIa
-
pilunx piBHflx rocnoAaproBaulrfl ;
l@ynxaii ynpaa.nirrua
aHaJriS aAeKBarHocri noriTl'rKu y coepi MeHeAlKMeHTy;
Crc;ra4nicrr fCxra4ni - 0uiHKa flKocri in0opmaqii;
--
o6'ercris llpocri -- poapo6Ka npoeKriB ynpaBtliHcbr(ux pirueHb;
npoBeAeHnn crpateriqHoro (nepcnexruBHofo) aHaniay;
-
Biauoruerrrrs o6'ercrin Bupo6nzqrn o ocHoBHe, 4ouomincue i o6clyronyroue po3p06Ka Sinanconl'rx nporHosi B.
go c@epr.r Marepianr,no-texnique flocraqanrrfl ra e6yr V qi;rowry HarrpflMrcr{, 3a trnrtMlz 3Aificuroerbca Brryrpiuuiii ayAut,
tis;rruocri fli4roroexa arzpo6nu4rna r'rr/r,,rarb npo ttoro RHHtITKoBy Bax(J'II4Bicrb 4nff niA[ptrcMcrB. (Dopuy-
Vnpanniuna n:11tr1fa pOBBIIT6K BHyTpiIIIHborO ayAI4Ty e HafiBa;IC,'II4E|IIIIIM SaBAA.H-
Mnuy:ruft irrrn tpipm. Bnytptinrniit aytrt4T Mae 0608'fiarcoBufi xapa$Tep'
Snt saorc o6'ercrin
Tenepiurnifi l)auoM ia nuyrpiruuim ay4ia'rovr HaAsBuLIafiHo noluupeHI{ft aorHiurrifi
3 qrraco ;r\',/\1,r, frlrufi [poBoAtiTE, o6peMi aygrtopcrxi Siprtrz. Meroro Ta saBAaH-
Mari6yrrriii
rrir g :ult11imgbol.o ayAIITy e oIIiHHa i ni4teep4riteHHfl ,qoc'roBipgocti Siuau-
v^--,-__ xi"nrxicai ,,,11)i BRiTHOCTi iliAnplr€McTBa. V npoqeci eyAl4TopcLrcor neperiprcrr
2r.aparcTep orlrHnx jlflrcicni,
-
craHy oo'cKTtB l_.
r,,rrrrirrruiii AyAny, SBIIqaiiHO, B1OAI{Tb AO CuCTeMiI BHyTI]iruHbOI'O ayAI4Ty
r rJl I bKLl ff KICHI | /r\'.r((\ cxoxtuii 3 npufioMaMI4 fi MeroAaMlr' fiKi 3acrocoBylorbcfl tsHyrpi-
rrrrrirr,rrr ayAr.{ropaMu ra s ixHiMt4 oIIiHKaMtr. flpn qrouy soBuirlHi ayE:a'
Tepruix nepe6ynanur flocriitne |,,|)Ir I|0 o6MelxyloTtCfi ilHTaIIHflMIt niATBepAlICeHI{JI tpinaucOnOi suiTHOCTi,
o6'ercrin y no.ni flepioguvna ayAr.rropcbKa oqirrrca ;r' rrr,i rnororb 4iantuicrr, ycix cncreM ni.4rlpl4eMcrBa'
gisurruocri ayArrry Paaoea ayAr.rropcbK a orliuxa ilrrlgiryirifi ayAI{T Mo}fie 6yTLI Ao6poBiII"Hulr (iuiqiarllBl{ilM)' I{OJII{
Bi4nonrerrnn o6'enria nnr nlx)BoArrrbcfl 3a inirlia:ruelr SaIIiKaBreHoi c.1'olloHu, Ta 0608'ff3KoBIiM,
r.,lrln n(,peAla'aetvfr aaKoHoM. Bi4noei4uo Ao SaKoHiB Yrpaiuu "flpo
4o piarrnx nu4in
ayAHTy
fBnvrniurnir:i rl\,r(n'r'ollcL'Ky Aifirbuicrr" nig 22 x:eitn$ 1993 p" J\l! 3125-XII, "flpo
ISonHiniriii Irr{'('('rilrrl artin i AorroBHeHr, Ao c"arri 10 Sarcony VxpaiHlr IIpo ayAr{-
t()t){.r,t{V 4in"nr,uictr" ni4 14 6epesua 1995 p. l\|! 81/95-BP, flocranonoro
Fuc. 1.2. K.lracnsiraqir o6'enrir ayAuropcbnoi 4ianruocri ll,.;rxorrnoi Pa4u Vrcpaiuu "IIpo rroptrAox BBeAe]IHtr ts Airo ilanony yxpai-
rril "llpo Buecenrrfi ennin i AonoBHeHb Ao crarri 10 Baxony Vxpairrr'r
1.5. Buar.r ayAr{ry "lllro iryguropctKy 4ixnunictr" ai4 14 6epesna 1995 p".)S 81/9s-BP"
|| l)(,rr('/1()rIHg AyArtTy e 060B'fi3KOBI{M AJIfi :
Ba rpopnrorofi uetoro BAiricHeHHfl ayArrry poapiaufirorr aosuiunifi ra rrepenipxu Qinaucoaoro craHy sacI{0BHI{KiB KoMeprlifiHnx oaHKiB'
Bnyrpiru'ift ayAr,rr. ocnosHa piannqa Mifi{ Er4Mr' [oJrflrae B ToMy, rqo lr/1rl)trSMCTB B iHOASMHqMII iHBecTIIIIiaurz, anrliOHepHIlX TOBapUC"IB' XOJI-
BgyrpiurHift ayAutr npoBoAtrrr,ca ncepe4r.rHi cauoi opragiaaqii Ba BuMo- lllr)t1tx KoMnaHifi, iusecTuUifiHux OOHAiB, AoBipqr4x TOTApIICTB Ta inrflIIX.
roro ra a inirliarHnrz ii xepinnr4r{TBa ayAtrropoM, fiKr4rl npaqrce e canfiir? ,I rr r r rr r rr:otl4x rlocepe.4HlrrtiB;
oprani.eaqii. Torvry B Br4KoHaHHi csoix eyunqiii nin riero .rr.r irluroro Miporc crvr i'reu'ri e ui r{Hr4x natepi e;
 26
27
Aeplr{aBHr{x rriArrpr{eMcrB y pasi 3Aalri B oper{Ay rii,ticnxx lrafi,no-
Btrx-noMrrJreKciB, rrprrBarusarrii, xopuopari.raailii ra inrurx oivrin
rlrvnxilifi, roAi sH aosnirunift ay,qr{r vrorxe 6ytu Br{Kopr{craHrfi raxox s
sopm irrtepecax croponnix ai4nocno ni4npuemcrBa rpyu. Mo;rura crcaoarr{, rqo
snacrlocri: rlrynxqii qr{x ,qBox alr4in rcou'rpo,'rro Aorronurororb oAHa oAr{y i rognouac
IIOPYIUCHHJ{ IIUTAHIIfi IIPO BI43HAHH'I IIEIIJIATOCIPOMO}ICHOCTi ri H KoplrcroByrorbcfi e piannlrr u,i"nrnu.
- A6O
6anxpyrcrna.
3ri4uo is SaxoEolu vxpainu "flpo ruecenn.a sniri* i 4ononnenr no
1.6. tlpnriryru ayArry
'4efiKr{x sa*orroAaBrrilx axris vxpaiNrz" nix 74 6epesnn 1gg5 p. N! g0/
95-BP ai sMiua'rrr i gononueun,rrMrr, B'ecenlrrvru Barconorvr vrcpairv Hartriona.nrni nopvrarnnv ayArtty i lCo4exc npo@ecifinor etr.rxu ay4rn-
ri4
7 6epeaus 1996 p. J\& 85/96-Bp, npoee4er{Hfl ayAr{ry e o60s,.fis*osr4'vr 'lopin Vxpaiurd BcranoBJrrororr, ocnosui rrpt4urlnnu ayAr4Ty, rrpaBr4Jra rra-
Tar{oxr 3 Meroro nigrrep4xenna:
/(itHHfl ayAr.rropcbnr{x rrocJryr, $yngannenra,rnui sacagu ayAr{Topcbnoi eru-
ra noBHorrr "riixai4ariifiHoro 6a.rrancy, Ba BrrrrfiTKoM
- 4ocroripnocri
opraninaqifi, rqo noanicrro yrprrMyrorr,c,fi 3a paxy'o* 6ro4xery i ne earz-
rur. Bi4noriAuo .qo WTx AoxyMenrie npuurlr{fir{ ay,qrrrry Moxrua nogi-nlrru
rrir gni rpyrru: uerogo.uori.rni ra ilprlx{urrr{ npo@ecifinor eurHu.
Marorbcs nigupraernrr,ulbnoro 4ianrnicr:ro; M e mol o ao zivrui npuruqunu :
ra rr0BHorr{ @iHancoooi anirHocri ui4upzeucrn, oa
- A0cronipnocr:i
Br'rrfiT*OM T'BaprrcrB a piunuu rocnorapcbnlrm o60poroM, ulo He nepe-
uraHyBaHHfi ayAr4Ty;
- o6rpynrosauicrr oqinru anauyrqocri ay4lrropcbrcux cai4orlra, a
Blrrqye 4nicri n'fir4ecat HeonoAarxoByBaHr.ix miHiuyuin; - c14creMlr nuyT pirunloro
'lrIr(or+r KoHTpoJrlo;
- 4octoaipuocri ra rroBHorLr "rrixni4aqifiHoro 6anaucy, Ba BTTHETKoM -- BrrsHalreHna Hpurepiin cyrreaocri i 4ocronipuocri;
TOBapIICTB a pivuzm rocfioAapcbxurvr o60poroM, rr{o He rrepeBr.ru{ye ra rexnixH ayArrTy, orlinKn pueraxin ra
n'ar4ecar HeorroAarxoByBaHHx vriirintyrwir ; 4aicti - AOTprAMar{r{fi MeroAr.lxr{
rrrr6opy AaHI{x;

- 40cronipnocri ra rroB'orr{ 6yxraarepcr,Koro 6a.rrancy r:a inruoi - anania iu$opMarlii ra Qoprvryaanna nr,rcnorrcir;
in$opnna4ii npo $iuancose i NrafiHoBe cra'oBrrLqe 6opxgrr.rxa rreBarelr(Ho niAuoniAa.nnnicrs aa peay,Tbrarv ayAtrry;
rig ni4cran,Ba J{Kr{Mrt flopyu]euo cnpaBy;
- noBrre in@opuynanns rnienr:a.
cra'y sacuosH[xin (xpiwr @isravnrax oci6) Aonipvzx
-
Ilo.rr.rrraro.ru a 1 ci'lrs 1999 p. BBeAeHa o6oa'saxosicrr
- sinaxconoro 4orpr.mranna
TOBaprrcrB rqo40 ix cnpoMolnHocri aAiiicnn:rra ni4nori4Hi
rnecxr.r .rlo cra_
llrrrliona.nrru{x HopMarr4nie, naregeHr.rx y [7, c. 3].
TyrHoro QonAy inruoro ni4upnemcrna; Heo6oe'asrcozuJytu )na aurcoruanua e marci HopJwamuau:
.l\! 12 "Oqiuxa crrcreMr{ unyrpiruuroro KorrrpoJrro ni4npueucrBa ra
- 4oc'ronipnocri ra rroBHorrr piuuoro 6a.rraHcy i asirHocri nonip,rnx
TOBapI.TCTB; |)r|:rr{Hy, non'sganoto a eSexr:nnnictro ii QyuxqionynaHHfi";
@inarcoeoro cra'y sacHoaHnxin (yrcpaiucrHrrx rcpnArrururx oci6) J$ 24 "Bpaxyraunfi po6oru cneqianicriu nnyrpirunroro ay4ury";
-
ui4npraenncrn s i'oseMHrannn innecr:r'qifiMr4 uloAo ix cnpovioxcnocri .l\E 13 "Ay4rrr B yMoBax eJrenrpouuoi o6po6xlr ganux";
s4iricnr_
ra ni4noai4ni srecxn Ao craryruoro Son4y ui4upraerucrna; .)\,,11 17 "Bn6ipKoBa nepenipxa";

crany aacronnraxie (yvacuuxir) crpaxonnxa uloAo .Ni, 31 "Bnnr.rB crrcreMu eneKTpourroi o6po6nn Aarnx Ha oqiuny cr,r-
- $iHancoBoroa4ificrr,rrra
ix cnpouoxcnocri ("r'(|Mrr 6yxra"nrepcrxoro o6niny i rnyrpiruHboro Konrpojrro";
ri4noeigni nuecxra Ao craryrnoro @on4y
c:rpaxonoi xorrnauii; .N'r 32 "OqiHKlr BJIacrrrBoro pl,rsr4ny i puanxy neeiAnoeiArocri nnyr-

ra rroBHorr4 piunoro 6a,uancy i seirHocri crpaxoEr.rKa; l,rrnrboro KonTpoJrro, ix snrus Ha HeaaJre?Kui nporle4ypu aygu'ropclxoi
- 4ocroeipnocti
4ori4xra npo $irancoeur? cra' gacnos'r4xiB crpaxoBr4Ka. rrr'pcnipxI.{".
-
o6on''asxosuit ayptrt Mo'fie I'Iopvrarura BprxoprrcroByrorbcrr ay.qrrropaMrr BaJrelrcHo ni4 o6cary
6yrn opraniaoraurzrr ra*o)fi aa oi'ren- ,rrrcparliit xnienra i na,asHocri y rrboro cncreMr{ nnyrpiruntoro fiouTpo-
HsM cyAy a6o cai4vllx opranin.
rrro, crym6u nnyrpiururoro ayAr4Ty a6o cucteivru eJrer(Tpounoi o6po6xu
Ha nigcrari Br{Bqer{Hfi eyuxqir} rnyr:pirunroro r:a aos'iru'boro
ayAr{ry /(n lr nx.
MOt+{Ha FldsllLa'{urrvr piairzqro mixc uutuu .ra oqinrarn
3HarreHHfi Ko}rdHol.o 3 lto4enc npogecifinoi erzxra ay4nropin Vrcpainu f7, c. 237-27L1 ne-
HI{X AJTff CTAHOBJIEHHfi TA POSBT{TITY CKCTCMTZ (PirrArrCONOrO
KOITTPOJIIO. x',,16rr.rae np&6utw ruaila ruwn aydumopewtux nocnq? ma ipynilanenrnanwi
ocnonna pianuqr fioJrffrae B ToMy, rqo oxyrpiruniri ay4nt cupauonannfi 1

t, ptlrlqutlu ennurcu ag|urnopa. Bonra "o6oe'gaxosi A,:Ifl Brr KoHauHa yciua

na HaAagHrr AorroMorlr MeHeAlr(epau y a4irlcnenHi uumra KoHrporrrorcqr{x
rf v/(rrlopaMr{ [p]r HaAaHHi nrarru ayArrropcbxr4x fiocryr" l7, c. 2391.
 ia
28

4ifi. Ay4rarop nrae 6y:rrt 4o6poar.'runr'rBuM' crtpuflTrr

BcraHoBJIeIrHIo
Bipoei0n icma. Cycni"rrscrno norpe6ye 4ocronipuoi ineopuaqii. riorJrrx
Ir poQecionania n. Po6oro4anqi, xnienrra inrui aarlixae-neui cropoulr ,..,6p"""'ocyuxietvrixcroaerarrnr'riflpeAcTaBHllxaryrraigruuxayAI{Top- u,e nci"na-
BI{BHarrarors pineur, Saxoeoi ni4ror:oaxu ay4lrtopin. ,1,,,r"* $iprr. Haitea*rnlrsirua xapa*Tepl{ctu*a upoQecionaaa -
flrcicmv nocilae. Ay4ur i ay4nropcrxi uocnyru nonl**ri a4ificnrosa- uigtprlmxa npo$ecii i nparueuHa o6'e4natn HoJIer' Aygutop He Mo]fte
',,r csoel npaKT?IKr4
TI{cb y cynopir? ni4noni4nocr:i a .ruunuryr saKoHo,qaBcreoM i HopMarEBHr.r- ,,i46uratu xnienrig y cnoix KoJIer 3 Merolo poBIxlIpeHlIg
gxocri po6or:n a6o no-
Mfi AKTAMII. rrirco6avlrt, Rxi uonryrt npr{SBecrl{ Ao 3IIu}r(eHHg
,[oeipa. Po6oto4aoqi, x,rienrra, iurui aaqixannerd c,roponr.r wrarcrr 6yrlr l)vrxeHH,rr npan rperix oci6 ua
orpI,IMaHH.ft 4ocronipnoi iH$opmaqii. Aylu-
enenHeHi B ToMy, rqo ayAr{rop nixonrr He nopyurr{Tr, upo@ecifiroi erurcu 'r'opv aa6oponflerbcfi safiNraruc'fl caMopexJlaMoro' flKa crBoplo€ xrt6ne
i 4orpznnyearr.Merbcrr ii nporarorr yciei npaxraxra. vrrBJreHHtr y xnientin i ga'rinas iuT epeclr KoJIer'
<Dyn 0a neumanut i aaca|u entutcu. IIpoqicirtu.i ttopnu. Ay4uropu ao6or'seani Br4l(oHyBaru s Harle}rc-y
Heynepe0ucenictnu. Ay4rzrop rroBr{EeH Br{KoHyBaru cnoi eynrcqii ,,,,* ,yp6otoro i ynaroro s*asie*u i no6arxauns Knie*ra riero rvriporo'
irrcifi nonr,r He cyilepeqarb Br4MoraM
rrrruuoro SarcouoAaBcrna'
Heyrrepe/qffi eno, 6yrrzHeB aJrelKHr,IM, rrec Hr.rM i o6' exrusufi tvr.
vecruicmv. r{ecnicrr ra 06'exrrrsnicrr cy4xce'b ayArrropa vraro'r oco6- Ay4nropy HaJrex{I'rrb SaB}i{.qI{ 6ytlr ni'truram ai4 6y'qr-arcoi aarlircan-
JrlrBe auarreuu.s, Ba yMoBrr orliuxu peay,rrrarie eiuaucororo aeiry. AyAu_ . r0rrocri, necywricHoi e qecnicrro, o6'crc'runnicT ro i neaaJrexnicrro'
Korxen ayAr{Top' u{o orprrMan ceptlrQinar ayAr{Topa Vnpaiuu'
nraro-
TOp He Mo)fie yHr{nHyrr4 TrrcKy Ha Hboro n npoqeci cnoei npocpeciriHoi
rlorrrye i niAnucye KJrsTBy, ,reHct srcoi HaBOAI{MO nosHicrlo f7 " c. 27ll:
4ialruclcri, aJre rroBr{HeH rrporr{cro.fi Tr4 rlr,oMy rr{cxy.
Bin rrae ygrrxarr' inurnx ai4nocuu a xnienramu, He iloBn.flga'r.rx B ",fl (npisauu,e, in'a) nueoilotuAn nn'&m6A ay1umopa u. Apovucmo
ayAr/iropcbKorc nepeeiproru. AyArarop rroBr{Heu o6epirarrz .recnicrr ra (,ljiI'nfiau^oHaaalnuceotnpoQecitltlio6os'nsltu3vecmniziqruicmp,
t{ o p tt s' m a aia a y 0 u'
o6'exrrannictr na scix erarrax po6orn i, auc"roonrorcqu AyMKy npo rpiHau- r n p u.twy a a m u c rL a s K o i a Vip it *u, " H aqio n a nbltu x
t ) t tr.

cosui'i sair, yuuxarz craryaqifi, axi enrnnvnn 6 ua Hesa,refiruicr:s iroro rrtrl",Koilerccynpotpeciitno'ie-murcuay\umopiaVrcpa\ruuiauwaeamu0o-

sncHoslcis. || t p I:JuQITH'aL T x ituuuau" .
O 6' ercmw aru,iemn.Ay gurop rroBrdrreu 6yrn o6' enrlraqrlra, rqo6 y[epe-
gxceuicrr ra inrui qurrurrxr.r rre BlJrrrBaJrr.r Ha ,qoc.ronipnicrr iioro sH- lliAnuc
.[ara
clrosxir,
Ir po Q eciiltt'a rue a&ne iltn icrnt. Ay4rarop rroBr4r{e}r 6yrra npo@eciiino
HesaJreE{Hr4M, @axono 6ea40rauuurvr. Pineut @axoroi uigroronxu ay4uropie
noBuHeFr ni4noni4arr eAr.rHr{M npo@ecifiuraM Br4MoraM.,flonycxarorrca
Ao ayArrropcl,xoi 4iaatnoc,ri r:inrxlilri eaxinui, axi cxnanu exeaMellu i
npoiinrnu ceprzQixaqirc.
Kowqpilenqiilnicmu. Ay4rarop rvrae a6epirarr4 B raeMurr4i ncro iusop-
maqiro, flKa crocyerr,cfl craHy crrpaB rtaieHra. Vci,qorcyvrenrl,r, noB'agani
3 ayAr4TOM' C"rri4 noreprarr.r xnienr:y. Ay4rar:op rroBrrHeH ,qoAeplr(yBarrrcfi
xoHrpigeEqifinocri sciei 6ea BrrHrrrKy incpopuaqii, OAeplr{aHoi y nporleci
NPOBEACHHfi AYAIITY. €grArrUM BIIIIfiTKOM 3 AAHOTO IIPABI4JIA E O6ON'fiSOK
ayArrropa (ay4nropcr,xoi Sipvrn) Ha,uarrr aa piruenHaM cy.rloBr.tx opranin
a6o aa caHrqiero [po*ypopa KoHfiperHy intpopuarliro. Ay4rz.rop r{e Mae
npaBa Br.rHopr4croByBarrr inQoprvrailiro i Qaxru, ss.firi a ayAr{ropcbKrrx
nepenipon, 4aa cnoei BraroArr, Br.rroArr rperix oci6 a6o Ha rnnoAy x,rieurosi.
Ir p o ip e ciiln a no e e 0 ir.t rca. Ay4nrop rroBarre' cnprrfi rr4 niAnr.rrqennro
aBT0pr.rerr{ocri cnoei nposecii y cycni"rrrcrei. Bi}I IToBrrHeH 6yr:r,r uecnuu
i ue a4ifrcuroBarr.r Bsr4HKie, sxi Nlo)r(yrb noxrrrHyrrz 4oaipy i npuxr,r,rsuicrr
rpoMaAr,r Ao ayArrropcrxoi npoeecii n qinowry. Ay4urop He Mae npaBa
3A.fiyrrarir rcnisHrin ruJrrrxoM o64ypr.ruaxr*s. xr 6uux vr{BirreH}, i nouu-,r-
 3t

/lire Mo?rcJII{Bicrl yuunnyru aaftsoro

prrstlxy' 6inru rpyrrroBno uiAifiru
7i., nptfi"nrrfl piureHHfl rrroAo saraJlbHrrx pesyJlrraris ueperipxu'
TarcuuvUHoM'nJLaHy\aHH'Iayhumopcarcoi1ianaruocmineo6xi0ne}na:
er,r6opy ui4xoAin Arrtr Aocflruenua qiaefr ayAr{Ty;
- BI{KoHaHna i xontpoJllo 3a po6otoro;
- B{SHarIeHI{fl CaMe ocHoBur{x acuertis o6'erta ayArrry;
- rapauToBanoc'ri rroBuorr4 Br4KoHaEoi po6otn;
IJrAHyBAHHS, CTAATI TA nPOUEAyPI{ - SMeHrrreHrr'fl pl13l4Ky.
-fllanynarrrrfiayAI4TyIIoBIIHHootpoprvrnxtracflAoKyMeETaJIr,Ho.Bi,quo-
Ayru{Ty rriTlrro 4o Haqiona.nrnoro r{opMarvBy (HHA) "fl'naxyrannfl ayAr{-
ayAr4"ty
,,.y" J,,lil
gOrylrentin:
9 uepe46aua€Tbc.fi cKJraAaHI{,f ABOX aataJlrl{fifi uIaH
,r,il nporpaMa ayAltry. TaHoS aa neo6xi4nocri crna4aerb'cs nopflAorc

2.1. Ilaanyrauun ay&ffy rrmiu ta yrorlner{b y saraJrbrroMy u.nani Ta rrporpaMi ay4Iaty'

Hafisarfirr,rsi'''orf mero4o.rorirrHrrM nprr'rlr4rroM ayAr.rry e [Jrar{y- 2.1.1. Poapo6rca sarafibHom rrJrafly ayglrry
BaHHfi. flnanynann.rr ayArrry I'oBrrrH'o agificurooarvrcfr. Ha ni4crari na- y
rlioxa.nrnrx noprrarr,rnin ayAr,rry "fl.naHynaHna ay4rary" N 9, ,.Buanna Saranrnufi TIJIaH ayArrry poapo6aaerbcfl sa (popmoro' r{aBeAeHoro
/lo/larxax Ao naqionaJlbHoro HopMarHBy ayArrry ",{ororip Ha rrpoBe-
6ienecy KrieHTa" J\i 10, "cytrenicrr ra ii aaaeMoaB'.a'o* s pr{arr*oM ni4 o6carin i
ayAr{TopcbKoi uepenipxr" N! 11, "orliura crrcreMr{ nnyrpiur*oro KoHT- ,,r,,,i"" ay4r,rry" J\b 4. O6csr qboro AoKyMeHra 3aJrerrcr'rb
r:rt.rragnocti ayAr,ITy. Saralr,nrafi nJIaH ayArltry poapo6na€TbcE Ay'fie Ae-
ponro nignpr4eMcrBa ra pr{Bt'Ky, noB'.a3auoro a eseHrznnicrro' rrporpaMy
syxnqio- 'r'r.rrrJHo, ulo6 ayArtop MaB Molr(Jlrasicrr ui4rotyaaru rcoHxperHy
Hyranua" J\l! 12, inrurax HopMarr{Bnzx i aaxonoAaBrrr4x axris.
ilv/\t{Ty.
fl-uanyrannfl ayAr{Topcrxoi 4iaarnocri a4iftcnroerbcfi B Meroro Ha- pos4ittu:
Saeananuit nnaru npoae\enua ay1umy uae micmumu marci
AaHrrfi eQexrraanrax exonomi.rHr4x [ocJryF y Br4SrraqeHrafi upouixoK rracy, roJIoBr{I{x BIIJIII-
poayuinn,fi ayAr'ITopou 6iaHecy x;rienra: aHafiis
BOCepeAx{eHH'E yBarr{ ayAr{Topa n a n arlsaxrrtt si'''{x EarrprrMKax
ay.4r'Ty, r{ )
-
r.rx {rarttopin 4ia.nurocri ui4upraeuctBa' I{afi
r}
Baxtaunirunx ft oro xa-
Ta BrrflBJreHua upo6.neu, axi cai4 uepeniprarr.r nafipe:renrHirue. flaany-
BaHHa ayAr,rry nos',fiBa'e B Brra'aqeHn.su r?oro r1i,ueft i sa4av, ni4noai_ | )lr r{'reprrcTr{}c
Ta cTpyKTypr'I TOUIO;
4aarnocri i o6oe'flsrin ay4Hropin. poayuinnfl cucreMl4 o6aixoso-ana'nitrz'uroro upouecy ul'4rlprreM-
-
,'''',,,a, r to*yuucni cr{creMl{ anytpiururoro ayAl'rry i Houtponro' aHari3
cni4 uam'ararfi, rqo na rigrvriuy ni4 inuurx upoqecir ynpaaninnr BHyT-
rrJIaHyBaHHfi Ay4ury Mae Aylr(e saxtallBi, [prlTaMaHHi ri-rrsrra fionrv niro,r,ogonorii npNnqunin 6yxralrepcrxoro o6.nifiy; ana.nie cI{cTeMI{
i
oco6_
ansocri: p i rr nroro ayArdry i ronrponro
r

- Mera, ffKa BaaAaJreri4r nusnaqeHa BaHoHou. V Be'aaxy a ur{M

ayAr{Topt{ He Marorr, 6ygr-axoi cao60.qr,r: BoHr4 rroBrrHni szaua.rl4rr,r, c$op-
-BIISHaIIeHII8ayAI{TopoMpI4sI,lKyicyrtenocti:oqirrraToro'flKl
orroJlaqii HnieHta e naft6inrru pl{3l{KoBaHurvru, i poapo6rta aygvropcE'Kl{x
MyJrroBarri cBoro AyMKy i srrnracru ii y aracnonxy; u )orleAyp, axi cupvar:r{Myrb Br.tfl BJIeHHIo cyrreBlax Qaxtopia BI{KprrB-
l
rpiuaucosoi gsitnocri, nouraaox i Qaar'cuQiraqift ;
- xoxnnfr cy6'exr ayA:rrry (x"rrienr) iu4raai4yanrywit; .,,i',, r,
[poBeAerrrrff ayAr4Ty e pr.rSrrKoBaHr{M qepes cyrreni nesiAuosiA_
- rroMrrJrKrlr,
nocti, i ay4uropcrxzx Qipm, ercueptie i Qaxiaqin inrulrx
-QarcropraynpannincrrcoroBrrJrr{By:lroxtlranicrryuacrisayArati
irurrr.tx ay.Aluropie
$a;rrczsixaqii i uopyrueHH.fi rrrlrHHr.rx BaKoHoAaBqfix ra
HopMaruBHtrx arcris, rrporlrecifi, nig6ip xa4pir i nnrouanqiB, posIIoAiJI o6os'ssris rtixc nuulrl
Taxru qrrHoM' rrJraHyBaHHfi rle [poqec, axnir gae Moxrrasicrr
nafi6i-rr'r paqiona.nrno Br{Ko'arr,r- ay4r{T 1 og"o.rac"o BMeHrrrrrrrz pr4'rlr -QaxropuexorroMi.IHl4xBiAHocnHairrurraryruni4npuemcrBaMll;BI{-
r(oliltHHfl yMOB Ta repuinin BrlrKOHarrIIfl AOIOBOpiB' ai4noclfiru
ni4upueu'
HeBr{.fiBrrerrHn naricyrreeiIIIux ryrouenria
4iaarrocri rc.rienra. Ir{o6 naa_ r:'r'rru oi crropiAHerrr{Ml{ cropouaMrl;
HYBAHHfi 6YAO CQCXUIBHIIM, BOHO IIOBT4 HHO AOIIOBIIIOBATI4C,fl KOHTPOJICM
-Bv|[vI,.raciuosEota[poueAyp:icHyBaHHflMo,IcJII{BocTrollepaTlltB-
Br'Ho'arrprx po6ir i uocriftnoro peecrparlierc ncix saxrin i szcrosis. IIe ror'o rHeceHn.s olrin n orpewri 4iaanrcn ayAlrry'
 ?9 33

2" 1"?. Aygfiropebma rrporpame 2.2.3. Ocuonna cragin sBoArrrbcs Ao rarcoro:

Av;qr'rropcr*a rrpofpaMa pospob.rra€Tbcn aJ MoMeHTy xonHpe,rr.raarlir upoBoAnrbcs ayAr{T (eraxonyrotbcfl ayArrropcrxi uocnyru);
saraJ'rb*'ro rrfia'y ay.IT'r'y ei4nonigno ro
"nonar*a 40 uaqioHaJrbHofo
- roryerbca ni4cyrvrroBa ayArrropcbxa AoryMeuraqia'
Hop&ra"r{tsy ay,qr.{ry .,f{ororip Ha rrpoBeAealrs av{r{ry"
^r.!! 4" B ay4xrop-
-
cb*y nporpe*ry raiiorfi Brr0c.ETr, Uepe.;rirt o6'exria ayAnry ga iior,o
Hanp,fiM- 2.2.4. Ha BaBepluarrblrifi cra,qiii
Tepliri'u rrpoae4eH'Sr. V rrporparrri ayglrTy oqi.rroe rsca p,{tsTrr{ BHyr-
'"AN.W,
piu:nr.oro KoHTponrc i paeun HeBnflBJrer{Hn cyrretsi{x ficMrrJroK _ o6ronoproeTbcs AoAaTKOBa AoKyMenraqia, u{o uepeAa€Tbcfl SaMoB-
v sni?Hocri. ||nr{y;
. fiepeAaerbcfi ayAI{Top cr.t<uit BrrcHoBoK.
2.1.1i" ffopnqom nnecews snrix i yro'menn n aara-mmrii rura* rrpoBeAerr'rr -
aygury fi ayAr{ropcbrry nporpamy
v'pt,,.rer* acici nepeeipKrr JdraJrbHlrfi naarr i nporparwa ayA,,Ty [epe- 2.3. IlpoqeAypl{ ayAI{rY
r-'IF{aruTr,c.fl'ra vrorlHro}orbc.f 3 Meroro npaxvBoHrrn l-rviua ynroe,
rranprmxin Ay4ur rrpe4craBJlfle co6oro cyxynnicrr,4ift aygntopa' Tarci gii ay4u-
ra n6'exrin ayl'nry, orpr.{Ma,H'5r Aeo-.rix1,-eanux aynlrr'potor perynr,r,a,riu
rorqo. 'r'( )il Hasr{BaIOTbcfl ayAl4TOpCbKr{MI4 rlpoIIeAypaMr{.
trl.:Aii qu Mo'riBHl
)
I

''{o
ByMoBlrr'r'r ay4rcropa BHocr{?u sMlH}r y eara,r*rrfi ll{,o6 cxnacrr4 BtrcHoBorc upo Qinancono-ilrafinosfift ctan xaieura, aygra-
II'EaH AyA?rry i ayan'ropcblt:,y' EporpaMy, o$opnn-irarorbcrr
Ao*VMelr,raJ,rb'o. 'r'ol) rroBrrHeH Br'I3HarIIltTrl ronrcpetni qiai npoaegeHr{fl ayAr{Ty, AoctrrHeH-
,,,,. ,,,r"* 4actr fiowry ryroxcnzsicrr nigtnep4uru a6o c[poc"yBarlt (nna-
r{ey3ro4xenicrr) QiNanconi AoKyMeHrtI raienra. Kon*perni qini
qq
d.l. LTa4ii
^ a.tr/At4Tv I1r,r'H
ily/(l.l1,y Mornyrb 6yrz c$oprvrylroaani no-piauouy. o4xlru ia uolx.nunr'rx
Itor+*ra aliAftTopcblca neperi-pxa cr{iraAa€T},cx s era-nin rrrr1riiruria upeAcraBJlenna qiaefi ayAtr'ry rvroxe 6yrlr taxrafi:
i uacrr.r*, Rxi
ai T.{BaKlrr,cs c:ra4iRm,,a.
H
- Hagsuictr i vroxnunicr[' BrrsBJIeHHfl Br4KpltBJIeHb;
- troBHora nigo6par*cenna inQoprvrarlii;
2.2.7. l{oerfurynr4nma cragix uepegdavac Br{Bqe&Hfl: csoe-racHicrr ni4o6parxenna inrpopn'raqii;
oc'6,rnsocter?, ni4upr'reMC1' Ba : oprauiaarlii, crpyi{Typu, - rpaBa i niguori4a;rurictr;
Typ!r- npoA),rcl-r,i'i. eltA, e fioc"{yr?J ;
HoMer{KJra -
upoqecu inrepnpetaqii ta ii poanogi.n;
-* nepcrreKTrrB pocBrr"Ky ni4npreelrcrna; nperenaiftni siAHocuHu.
|r:ranorusrurr KoHKperHi Iliai ayAr{Ty' ayAr{Top rlparne o.qep)rcarr{
- oSnixoso-anaairn.ruoro i Honrponb*oro npo*ecv Ha ni4npnemclni; |
'- saraJrllr{oro ni4xog5r ,qo npoBeAeHHJ{ avAHTy, Bn.[roqaK)liri /ti )rftr:|r Ha Kopr{cTb xorrcnoi xonrcperuoi qini uepeniprn a6o rcynepeu ifi"
Mo]rdJrr{Be
Br'{HOprlcra'Un nnyrpirirHbofo KoHTpO.nm, npo6.neMr{14x 'l'rrtrrrrr,r qIrHOM, ayAr,rTop BIItBI{arIae flpoqeAypl{, AXi garOtr ftOrVry UrOncrirniCtr
r{arrpffm*ir ay4r.rry;
6rlinxri c-TyrreHfi pnor{}cv; u r/(,r,ucp,qrrTr4 xonrcpetni qi.ni ueperiprcn i ui4roTyBaTl{ noStlrl{rHI{fi sl4c-
- nonepe4H60ro
- eapiaura Safa,'bFrofo nJra.HV i nporpanra ayanropcr,xoi ||( I I r( tr a6O nragnr,rtl{ HeyBIOA}I(eniCtr $inanConrax 4Orcylteurin.
)

nepenipxu, Br{BHarrenrrx obcslrie po6ir, rdonr(peru}rx uuxonarqin; v rueunaHoJwy euena.0i ay7umopcurci npotle}gpu JwoJffamb 6ymu rcnacu-
.- tscTaH{iBJ'IeHHJt l?rrauonoro pien"n cvrreeocri. t
I t tt
t tttt tt tti m qwu Jw q.uHo Jtt:
po3yMinna 6iarecy, fioro oprauiaaqii, ra"ny3i, y arcifi a4ificlrroerrcn
2"2.2. IlinrmoBr{o-yar'o,qfic}BaJr},Ha c.nnfiia BocepeAfi(y€ttscn rr.i rr.rr r,r ricnb niguPueucraa;
Ha: gia.nrnicm ni4uprt€McTBa
y3i'OA)fie*ni is saMon*x.{lro* lrJ'ra'y nepeeipxn, BrrBrIeHI{fl i ana.ria intpoprvraqii npo B
- odcnrv po5it,, reprrinin
li ripoaeaeirrra, Qtop*rr.r rrpeAc'rannelrgfi pesy"rrrr,rar{E ;rvAr{Ty;
il | IOMV;
rtrrBireHHrr soprvr i uero4ir o6.nixy, oqinronann$ BIIJII4By saKoIIO-
ysl''Alrcenni pinrra ni4rroeiga.rionocri ay4nrop"r*""o
crsa- i salronurrxa, erasHa'{eHHi eaprocri aygr{Topcrtrrcvx nocJryr;
ni4nprzem- rrr u,r r'r x auiu na crau o6niroBo-anariTr{alr{oro [poqecy;
saxpin,renui 4ocar.i{yr?1x AoMoBneHocrer? rvrirx uy4rrop"u*o_ I]r{BrrarreHHfi cTa}Iy o6'exta B IIaTypaJIbHoMy' napticnonny tsHpa-
-
$ipnaoro i Baiuos'r.{xoM r'JrrfixoM nignucannx neo6xigunx )r(t'ltlti;
(4orooip, rporpaMa aygrtry rorqo); 4oxymeuria rdoHrpoJrb rrpoqecy ni4o6parfienHfl Aeflrcr{x ouepaqifi n o6aiXy (nep-
'-- ui ;{rr:roe ui neo6:; ili' oi *cpnra u'lnH.i-fi Bonoi 6aarr g"ir.ir llil il ltI /lonyMeurr.r, anaairuuni, cunternqni Ta SBiTHi AOKyrvrenrr-r);
F}a lepenipitrt. , I .l{)ll:l
34
35
poSurflA rrr{Tarrb Mt4HyJrrax poKiB;
- OruI'flA sBiTiB KCPiBH''IITBA IiAUPI4EMCTBA
_ i IPOMi}KHI4X sBiTiB;
aHaJriB Barr(nrlrBr{x sMiH B o6rrixoszx fipoqelypax;
- oqinra npaqi nnyrpirunix ay4uropin.
-
Br,rronanna rrpoqeAyp ayAr,rry
_ Aae ayAr{ropy auennericrb y roMy, rqo
po6ora 6y4e Br4rconarra B rroBHouy o6csai HegaJrelrcgo
ni,q poaa,ripiB uiguprzevr-
crsa i rrrgy fioro 4ianrnocri.
AyAT4TOPCbKI AOKAsII
I AYAI4TOPCbKI TECT?I

It.1. Ayamopcbni AoKasLI, ix cyrHicrn ra KJlacu$ixaqis

/[.rrn augavi o6rpyntonanrax asiris ayAI4Top rroBrrHen Marw noBHy' Ao-
r"r'onillny i na4ifiny inQopnnaqiro - ayArrropcrxi 4oxasu. Ctangaptz,
oAeplcauHff ayAuropcr,rcux 4oxasie
rrr,,,r1o rriJrbrcocri, axocri Ta npolleAyp
irr"r'rrrrrlnreHi y naqioua"nlHoMy HopMatrtni aygrzry "Ay4ztopcr,Ki 4oxaau"
Nt' 1,1 . fixeperlaMl4 in$oprvraqii Mo]rcyrb 6yrr o6lircoBa cficreMa' rrep-
rrrrrrrri TlonyueuTld, Marepialrni aKTr{Brr, po6itnurclr uigupueuctBa, KoHTp-
it l't,t t'l'l.l .
Vr:i nepnuuni goxyuenrr,r i o6nircosi lafivrcr4 Marorb crcJla,4arl4cfl ari4no
:r intMot'&Mr{ flocranoel4 Ka6inety Minicrpie VKpainra "floJtox{eHsfl IIpo
r,1r1rv ri:raqiro 6yxra.nrepcrxoro o6aircy i ssitHocti n Vxpaini" sig 3 rBiu{s
l!l!)ll 11. J\ll 250 i "floloxtesgfl npo AoKyMeHraJIrne aa6eanerleuHfl sanucis
y trvxlilrrepcbrcoMy o6.niny", sarBepAlrceuoro Haxaaou Minictepcrna
rf rirrrrrrcin Vrpainz rlip, 14 rpaBrrfl 1995 p. Nb 88, SaroHy Vrpainu "flpo
R\,{r'rl./r'r'opcb6ufi o6aix ra Sinancony aeir:nictr n Vxpaiui" si.4 16 rrurrufl.
l!l!)11 p. .N! 996-XIV (ai avrinauz i 4ononnenugMr4, BHecequura Sarconou
Vr,lrrr'irru sig 11 rpaBHn 2000 p. J\! 1707-III). Ileft Saxon na6pae uran-
ir,x,'r'i rr 1 ci.*rs 2000 pony. Bi4nonigno 4o flporpauv pe$opnnynaHgs cr4c-
.r
r,rur rr 0Vxra,rTepCbI(OrO O6lirCy iA aaCrOCyaannann mirr1napoAH1tx Ctangaprin,
rtn t,lr,l)i l)KeHoi nocTanosoto l{a6inety Minictpia Vrcpainz si.q 28 )IcoBTHfl
Itl!lft 1r. .l\ll 1706, na6para.rznnocti qi.na Hnarca rroJro)rceHb
(ctan4aprir)
R\, \ t'n.r'r'cpcbKoro o6riny, incrpynqifi Ta MeroAl4trHt4x BKa3iBoK.
l(i.rr r,r<icrr, ra srictr intpopuaqii, flKoIo Molr(e BoJroAiru ay4utop, 6a-
I n t,( | n ,roMV Br4anaqae fiKicTb ayAutTopcbrcoro BIIcHoBKy, ftoro aneKBaTHicTb
rl I I | | | | :( )lroM y ra lr afi nonoMy cTaHy ni4npzelrcrna.
/ I (

,'lrlitt nzopcarci )orcasu qe in@opuaqia, oAeprrcaua ayAzropaMtr rrpt4

-
!rir1r,o'r'our1i BI4cHoBKiB, Ha ffKrrx rpyuTyerbcs ayAl{Topcbxr''Ift 3BiT. Ay4lt-
lrlt('t,t(i /(omaorr BKJIIoqaIorb nepnunni AoKyMeHTr4 i o6nirosi SanucN, axi
,l.iiilil't't, B ocnosi SBiTHOCTi, a raKorrc iuQopuaqiro, ulo [iATBep.qEcyerbcff 3
lrrililrx tt)ttcpeJl.
36 37

Ogepxani aygr{ropcbxi 4oxasra Mo}fiHa naacntpixyaaru y cnir.ri aa- 11 4(')nr{Tb eig ix uaAifinOcti fi xoprcuocti. Jlzgre aa taxoi yMoBg Aofia-
raarnoupraftr{srr,rx ilpaBr4Jr Ha.4aHH,fl incpoprra4ii. Oco6nuse BHarreHHfi 1r MorrcyTb BTTJII4BaTII na QopuynaHHfl BIICI{OBKy ayAIITopa uloAo Qinauco-
AJrff ayArfry Marorb npaui .4oKaarlr. rr )r /\()KyMeHtaqii x.rrienta.
Ilparui 0orcaau r1e 4ani, rqo ni4raepAlnyrorbcff repBr{HHt4Mr4 AoKy- ll[o6 6yrra KoprdcHrrMrr ay4r.rropoai, AoKasr4 uos[HHi 6yru nagifinra-
-
MeHTaMra ft o6ainonuMr{ BafirrcaMu. flpanni AoKaBn ni4poa4inarorb Ha ,!1 rr. I la,4ifiEicrr, qe flKicrb inQopraaqii, arca sa6eaneuye oorpyuroRaHy
uarepianrni ra neuarepia"nrni. Mamepianarui qe )orcymerumu i ruamy- -
rrr,rlr.yluicrr y nifi uomuaog i Bl4[paB;renr,, ni4o6pa56ae HaJIe]IcHy in$Op-
-
panw+i 06'ercmu" Hemamepianaui qe .wtorLeHmu.i anut4a, a tlancoJrc rcoH- ,urrrIr,ir<t. Ha Ua4ifiniCtr, gOXaaie BnJILIBae BSJIIIKa rtinrXiCrl QaXtOpie, oC-
ffLp & ? e. NrLu n i0 npu e nc m a a,
-
a,flrc o twA np o a odumt'c a ay 1um.
H. rr.rrrri I HHx raKi:
,(ortaax Mornyrb poapianar:racff Ba xapaftTepoM: niayanuri, AoKyMeH- l. HeaanercHicmb 0mepena iwQopna4ii' ,{oxaar'r, orpzmaui ayAu-
taarni, ycnio a BarrelrcHo eig gxcepe"na inQopuaqii enyrpiruni a6o 1.opoM i3 HeBaJIeXcuux Bi.4HocHo Cy6'erra uepeniprcra AlIcepeJI naAiftnirui'
soegi.rlrni. - nagani [iAnpr,reMcTBOM. A,'re Brrcortl4fi piBeHb nagiiiHocri
r;rr t:rriA.reHua,
rr
3a goxaaou4M Buairer{H.rrM AoKyMeHTrr, ulo nepeniparorr,ca, uogiaa- rrrrilrx csiA.{eHb u{e He rapaHTye, rqo Bolrrr He Mo,Kyrb 6ytra uomlr'nro-
roTbc.g Ha: |lilMlt,
rrurcr,Moei cei4orlrBa, Lqo Qixcyrorr ra
rrepar4uui 4orynireur:r{ . K o n n e m e rumruic rnu 0 tr ep e n a iruQt op naryit .{oKaaI,r Mo}IcHa BBa}fi a-
-
uigrrep4myrorF, rocfioAapcsxi -onepaqii, BxJrroqarcqu poaflopflA]rceurrfl Ta
'.,,

OTpI{Mani SiA KOM11eTeHTHtIx A}I{epeJI i ri'r4a-

r,rr rrrritiiiHUmII, flKII{O BOH14
AoBBoJrr{ a4uiuicrpaqii (enacnzxa) na ix upoae4enna; r, irrQropltaqim 6ea noMt4JIoK.
r'r'r.
o6.rrixoei Barrvrcv (o6airconi pericrpn)
uaty- (uaneponi, nnarununi) y enuagi ei4olrocreft,- nocii cne4iaanuoro Sop- . cucmenta aruympiutrrbozo rcoHmpotln. flr-rJJ{o ayAI4Top IIJlaHy€
il
op4epin, MaruranorpaM lrr:1'.,lrr/larrl cprcreMy BgyrpiruHboro KoHTpoJIIo .flK AtrcepeJlo itt$op-
Tolrdo, npuanaveui AJIfl xpouoJroriuHoro, cr4creMarr{r{noro a6o xorvr6inosa- mrrrr.ii, BiH nosnl{eH oSHafioMr4rl{cr is 4iaarnicrro [iA[pueMcTsa i ne-
Horo HarpoMa4)fienu.a, rpyHTyBaHHfl Ta yaararbneaufl inQoprvraqii B rrep- BHyrpiruHbo-
lrr,rripr,r'r'u aaxoAr{ Ta flpoqeAyPtr, ilIo craHoBJIJrrb cl4creMy
B?turrr{x 4oxyueurin, nprafiuarrax go o6;rixy; t rt(()tr,fpOJIIO, BIISBI{I{TIIC6, IqO BOIIII pOSpO6Aeni 6eA nOura.irOr i 4irOrr'
peric'rp cr4HTerr4rrrroro o6nixy, 4e ni4o6parxa-
- roJroBta
rorbca
Knrara
-
BaJrrrrrrnrr Ha rrolrarox i rcixeqr gei.rHoro uepio4y.i o6oporz na
lrlrltt't'tt gHo.
.l . ( )6' e rcmuauicma ceiguenna BBaII{aIOTI'cfl 06',eKtuBttI4nnu,
4e6eri i xpe4zri paxyurcin; ^orcasia.
ir ri r | 1 ) rrc Br{HI{Ka€ cyMgiBiB, Ir1o4o ix uagifinocri.
6yxranrepcbxa anir:uicrr; I lgrrr npoae4enni ueperipxr4 ayAtrrop rcepyerbcfl ABoMa ocIroEHr[MLI
- rIJIaHI4, Korrrropr4cr{, xa-nrrcyaaqii;
- ruatepia"nr.r uepenipon i peniair?;
ilirtrlMll:
/[orriror.rucJl OTprrMaHHfi Heo6xiAHOr0 cTy[eHfl BIIeBHeI{ocTl
l. Ha
- ma:repia.nz enyrpiu:ur,orocnoAapcbxoro uepeeipxu'
KoHTpoJrro ni4upr,remcraa;
- 4ani, orpnmani ayA?rropoM rrpu [poBeAeHni rirr,'r'llrrMHy AyMKrl, u{o clcJlaJraca n xogi ayAl{TopcbKoi ,{oc-
_- gorcyrvrenranrnoro I tl.r'lrc,l'l o6csris AOKagiB e CKJIa,qHOIO ilpO6JIeMOIO. BraanatrarOlM O6cflr
Sanrnvnoro Kor{TpoJrro o6' enris ay ALrry ; irrIt\iIIIitt, r.UO HaJIeECI4Tb OTptIMaTI4 IIpI4 npOne4enni UepenipXlr, ayAIlTOp
ueor$iqifini 4oryueHru
- AorcyMeurra, axi po6irnrExz ni4npzervr-
crBa- BeAyrb s snacnoi iniqiarznra;
1111tr()lr nprafin8rr4 piUIeHUfl npo Te, flKufi iX O6CflIl e 4OCrarninn 4nA
iurrr, rrlt)6 6yru nnenneHllM y UpaBI4JIr,EOCti apO6nenOIO BLCHOBKy. AOC-
4onouirxui 4oxynnenrrr - AoKyMeHTr4, B J{Krdx Br4KJraAeHa AyMKa i ir,t,tr t(:,t'r, o6Cgris AOKaBiB saJIeEtI4Tb nig 6aratrOx
yMOB' y TOMy r{I{CIi BiA
oci6,- uqo uparlprorb na ni4uprzervrcrni. r,nirrr irlrircaqii i 4ocrigy ayAuropa. V pagi BI{rraAKiB ayAzrop He Mo}rce
Heo$iqifiHi ra 4onouirxni 4oxyavreurr4 AoraaoBoro srraareuu.ff He Ma- tirllx,rrl)14'r'I4 BcIo cyxynrricrr inQopmaqii, ulo e ua ui4upreMcrBi' ToMy BiH
rorb, oAHaK Molr{yrb 6yrr.r ezxopr,rcrani upu nra6opi Ha[psMKy rrpoBeAer{- rr n, r' r' r,( :r go era6ipxoaoro AocJIiAlrceHHg.
Hs 4ocniAncenn,s i uepeeipruE. 11. I lllonegenna uepeeiprr.r 3 MaKCITMaJIbHOIO eQeKrI4BEicTIo. OAHO-
!rrr.rl() :r o6rpyutOeaniCrrO i ua4ifiniCr:rO Cei4veUr ay,qI'{TOp IIOBI{HeII BII-
3,2. SHaqHuicrr ayAr{ropcbrcr{x AoKasiB ,ur'r,1r,r,lt ix upra4atniCrr, CeOeuaCHiCTb i napr:iCrr' OTpI MaHI4X CBiArIeHb'
l'irrru inoopvraqii Malorb pisHy napr:icrb' i ayAl4Topy rpe6a 3HafiTr{
'r'rrrrur
Bi4noei4no ,4o Br{Mor HopMarrrBy ay4utry "Ay4Nropcrri 4orcaalr" J\b 14
r,rrnrrpr;Mic rvriXC iX BapTiCTIO i Or:puuanraMl4 IIepeBaraMIr. AyAIaTOp [OBIlt-
ayAr4Top noBr{HeH upraftnarn piruenua npo na4iftnicm, nopracnicru i 4o-
irrrr :r ruiliMaJI6HI1MI4 BIITpaTaMI4 ew6,:llrpar:u,Tl4rru CBiA\IeHb, gKi 3a6e3fie-
crarnicrr orpr4MaHrlrx rrr4M ayAr4Topcaxlrx Aofi aBiB. Bna.rrauicrt goraaie ir \,rr, r,r, /l(xrrrrHeHHfl uetra uepeaiprcu (inQOpllaqifini AoKaBII ayAr{Top Mae
38
Br{KoprzcroByBarr{ rrlouafiMeurxe iB ABox A?{cepeJr). Tun cri4ueur,,
cfir, rrpoqe.qypu, r4o Br,rxopncroBylortc.E Anfl ix orprrMaHHfl, BaJrelrcarb BiA
KoHKpeTHrlrx OocTaBvH i yuoa npoBe4eHH.rr uepeBipoK i szaHa'rarortcs
ay,4rzTopoM.
3.3. Tecrra cucreM KoHTpoJrro
Ay4ratopclxi gorcaau o.qeplmyrorbcfl B rrpoqeci uepeaipoH HaJrelrcHptM
noeAuaHHflilr recris crrcreM Kon"poJrro i upoqegyp uepeaipnra na
cyrrenicrr.
Tecmu cucmetlLu tcoHmpoJln AJrfi oAeprrtannfi ayAr{-
- BacrocoByrorr,
TopcbKt4x 4oxaeir ni4uocno ai4uoni4nocri crpynrypn ra e$enrrasuocri
QynrqionyBanufl cvcreM o6.rrircy r:a enyrpiurHboro ayArrry. I{e nepe.nix
rvreto4in ra nopfl,qoK ix aac'rocyeaHn.rr ayr4lrropoM AJrff oqinrcr,l eQercrzn-
nocri Qynnrlionynanna crdcreMra o6"nircy i nnyrpiurrboro KoHTpoJrro.
Ay4raropcrrci recrlr xaacr.r$iryrorbcff Ba rporleAypop ix s4ificuenna i
poapiaxarorbcfl flK poraqifini, r.nra6rznni, recru cna6xrzx uicqr, qi.ne-
cupawroeard, uacrpiani.
Pora4ifini Tecrr{ flBJr,Erotr co6oro rropffAox, ai4noriguo Ao.flKoro o6'ex-
Trr, Lqo ui4.nRraror:r ayAr{Topcbxifi uepeniprli, nz6uparorbcff ayAqropoM
no vepai, Ha rrpvHqnrrax poraqii.
Inu6ranni Tecrr{ e rreBHoro rn6iproro onepaqifi, ulo nepeniparorbcfi Ha
ycix cra4iax o6nixoeoro rpoqecy.
Tecrra cJralnfix rvricqr npraenaueui 4"na nepenipKr.r ftoHxperrroro ac-
neKTy o6rixoso-aua.nirz.rnor po6orr,r, .qe ayAr4Top flpfinycrcae nassHicrr
rroMrrJrorc. flplr ncranoBJreuHi noM Lt JroK 6asy nepenipxu posfiruprcrorb.
Cnpauonani recrz Br{Kopr4croByrorb B Meroro sacryrruoro KoHTpoJrro
a4ificnroaanzx onepa4ifi .
Hacxpiaui Tecrrr qe SopMa uor.nv6.neHoro recry, ,flKa Brrxoprzc-
- CrurCTeMV U qi.nOrvry. Kpirvr recrir cr{cTeMv KoH-
TOBy€TbC8 AJrfi BtrBtreHHfl
TpoJrro, B ayArrropcbxr{x [epeBipxax Mo]r{e raxo?n Br4xoprzcroByBarr{cff
cn creMa HeaaJrelrcHl4x tecris.
HesarerrcHi Tecru rrpasuaueni 4aa nepeniprcr onepaqift i aa"nr,rruxin, a
TaKorK a.qificueunfi inurrax upoqeAyp B Meroro orptzMaHr{s AoKaBiB npo
rroBr{ory, rrpaBr{JrbHicrr, i BarouHicrt oueparlifi, ri4o6paxcerrkrx y 6yxraa-
Tepcbnr{x Barrficax i Sinancoeifi asirHocri.
flona:rrs "cytrenicrr" aygury e Ay)rce Barr(Jn4Br4M. Ay4rzropz He no-
sznHi BBepraru yBary Ha HecyrreBi uouenrz qe o.qr4H ia npuHquuia
ayAr,rry. - |
InQopnnaqia BBa)rdaerbcfl cAnlmeaon, ,flKrr{o ii ri4cyrnicrr a6o sz-
rcptrBJreHrrfl Mofice icToTHo BflJrrrrryflr na gocr:oaipnicrr
Qinalconoi sairnocri,
na nprafinarri piruenna. Aygrarop uae cauocrifino nvpiuryBarrr, B fiKoro
MOMeHTy IIOMIZIJIKa, BI4KpI{BJIeHHA, nopyrUenns SaXOHin CTaJrr{ CyTTeBL[MI4
39
ix o6- r(,r)r (l)iHaHcoBoi aBiTHocri. I{e pirueuHs npuftwraetrcff ayAI4TopoM Ha
4nuqrrcifi cra4ii ayAlrry. Bctanonnenrailt u;;auor'rzfi pinenr cyrre-
ilr rr'.rr i
rr.r:'r'i Aygurop Brdxopr{croBye flK AJIfl cyqinsnux, TaK i.qJlfl er,r6ipxosrax
rlrr:.rr i71lrenr. Ay4urop rroBrduerr ananisynarz cyrreaicrb BiA[oBiAHo Ao
rrrrrqiouarrnoro HopMarr4By ay4rurry "Cyrtenictr ra ii BB'ffBoK B pr{Br.I-
l\oM ily.qrrropcbKoi flepeBiprcu" J\b 11, posrJr.fAaroqv fipur qboMy raKi rrr4-
r'll il llfl.
| . Beaenosa'e3orc JwiJtc cAmftLelicrnru i pusutcow ayOumopcarcot nepe'
ttl,titt. Sa.nen*ro siA crany o6nixoeo-auariTurrnoi po6oru crrcreMu Brryr-
I lr | I I l,oro KorrrpoJrrc ayArrTop 3o6oB'.ff3aHl,rft nu6parn rari upoqe4ypz
| I
rrv/Ut'ropcbKoi nepenipHr,r, ri4 ffKux Mo)rcHa olIiKyBaTrlt cKopoqeHHff po3-
M apy l)HBr4Ky ay,qr,rry Ao c[ptrffTJr]rBoro piana. Icnye aaaewross'saorc ryIirrd
, 1 r"r','rricrro i puaurcou ay.4l4Topcbroi nepeuipKl{: qI4M cyrteniure
rrlrilcrrtoerrcff nepeBipKa, TI4IM Hlzt)rcqvM e cryrrinb pr{BI{Ky ayArdry, i HaB-
uiltill,
?.. aymmeeicnTb i puautt aylumopcurcot nepeeiprcu sa oqiu.rcu ay}u-
uto!tt'tttcu.x )orcasia. Oqinxa ayArrropoM cyrreBocri i puaurcy Ha piBHr,Ix
, r'rr,r(irrx ayAr{Ty Mo}Kyrb ei4pianarucfl qepea eruiny o6crael4u a6o ai4o-
rrror"r'ci.i ayAr'tropa niA rrac npoBeAeHHE uepeaiprcN. V ae'aaxy is quvr
irrr,irrin cyrr€Bocri i pzaurcy ayAuTopcbxoi uepeniprcIa Mortce [eperJr,ffAa-
iltr''l lr Meroro SHvrKerrHa fiuonipnocri nenoryri.renrlx rroMl4Jrorc ni4 vac
il\'1(ll'l'V.
il . Ot4irunaaHH,rl 6n,Lu6A noJrLunorc. Ay4zrop 30608's3aHvfi BprBHarrE-
rrr lv'r"r'csicrb rroMI4JIoK Qinanconoi asituocti. ,fxrqo siH sBar+cae ix cyt-
rl lrlrMlr, To noBI{HeH rrpoAoB}firrrla rrpoqeAypla ilepeBipxl{ 3 Meroro aH}r-
rlrr,||ilrr ayAuropcbrdoro pr{3r{Ky. Ay4ntop Motrce rar{oHt sarrporroHyBartr
t!,il{ r|r'oBi BHecrr{ BunpaBJIeHHa go (pinancosoi asirHocti niAupuemcta.
llir rrlrrcrro BiAcyrreBocri rroMI,uIoK, ix nn.nrany Ha aAeKBarHicrr Sinanco-
r.r rui'rHocri ni4npueucrBa ayAlrrop npr.rftnnae piureHHfi npo cKJraAaHH,n
I nr'r) rn.r iuruoro ayAllTopcbltoro BI4cHoBKy.
if ./r. llpoueAypl{ uepeniprcra Ha cyrr€Bicrb
| [r, uepenipxr,r, axi Bt4KoHylorr'cfl 3 Meroro oAeptfiaHHs ayAprropcbrcrrx
I lir'r(,rrr' fipo BIurffBJIeHHs cyrreBl{x BtrKpLrBJIenr $inaucoBoi SBiTHocri.
l ll, rrr,r'71ypu nepenipxr,r na cytreeicrr 6ynarorr gnox trlnin:
I . /[orcymenranrni uepeaipxl4 orrepaqift ta aa"nraurxie.
:1. Ana.iriru.rsi nporleAypr4.
(i
rrJroqe4ypr4 Taxortc e.4)rcepeJlaMrt oAeplraurrtr ayAprrotrrcbHux crigqgub,.
; lrt r' t'll('o ttvrorr rari uporleAypl4 oAep$caEHfl ayAllTopcbKnx cni4venr :
rrcpenipxr,r;
(:ilocTepetf{eHHff;
( )il 14TyBaIIH.fl;
40
* [rApaxyr{Hrr;
[iATBepA]Ker{Hfi;
-* aHarirr.rqHi fiporleAypn.
ilepeniprcu rroJr;rrarorb y arauvenni nepBuHHrrx 4orcyuenrin 6yxran-
Tepcbxr4x pericrpia, 4oxyueurie uar:epiaarHzx asiris i gorliarnocri npo-
BeAeHH.rr onepaqifi s Meroro BcraHoBJreunrr AificHoro Qinanconoro craHy
ui4upuerucrna.
CuocrepenceHrrfl
- r1e cuoci6 KoHTpoJrro aa BrrKonaHsswr inurptmv
oco6aun upoqe,qyp Ba 6earrocepe4nr,oi 5nracri ayAvropa s Meroro o6'exrzs-
Horo clpr4firrrrrrJr in@opmaqii. Hanprarclag, cnocrepexreHH.rr ayAr4Topa Ba
rrpoBeAennflM [paqiBur{rcarvrra ui4npr4eMcrB inaenrapnaaqifi roaapno-rvra-
repia.nr,nrzx rtrinHocreft a6o aa Br{KoHaHHsM nporleAyp, flKi He BaJruura-
rorr c.nigy B Torrnrzr Bopy ayArrry.
Onurynannrr oci6 na ni4upneryrcrsi a6o nosa ftoro uerxaur ($op-
MturbHo, ne$opua"nrHo, rrt4cbMoBo, ycuo) 3 Meroro oAep)rcaHr{Jr 4ocr:onipnoi
iuQopuaqii. Bin rpynryerbc,fl Ha KoMrrerer{Trrocri, goceigi, neaa.nencnocri
i .recnocri orrr4TyB€tur.rx. Onzrynannfl Molrde Aarur ay\nropoei nony iu@op-
uaqin a6o ui4raepArurrr4 Brrce ei6pani uuwr cni4venna.
ligpaxynrcu apu@rvrerlrqHa nepenipxa ro.rrrocri 6yxraatepcrrcux
- caryrocrifinnx ni4paxynrcin.
aanr,rcia i uponegenns
[i4rnepgmeurrfl KoHTpoJrro, rcoaH niguoai4i na Barrvrrvr
Molrcyrb ni4rnep4xcynarz - upr,rfiorvr
in$opuaqirc 6yxra.nrepcbxr4x AonyMenr:is.
Anauiru.rrri npoqegyp[ rroJrffrarorr e aHaJisi cnigai.qnoureHb ra reu-
4enqifi. 3a peay.nrraraMr4 aH€IJriTrrrrHtrx ilpoue,{yp orliHrorortc,s stvriHz s
4ia.trnocri ui4upraervrctBa, rroMIrtJIKz $inanconoi asirHocri. AHanirz.rsi
npoqeAypr4 upoBoAsrbcff B ocHoBr{owry y paai rra4xoA}r(eHHfl ,qoAarroBoi
inSoprvraqii, sna He yaroAlny€rbca B oqixyBaHoro.
4l
BI4EIPKOBI AOCJIIAXEHHfl B AYAI,,IN
o<:nogua neo6xi,4nicrb Br4rcoprrcranna nu6ipxoBr{x AocJriA}fieub rro-
,ilil i1{: B TOMy, rqo cyrli.nrna ayArrropcbKa nepeaiprca BeJrunnx i sanirr
.r'gu'71rrix ni4npueuctB, flKi craHoBJrffTb ocHoBHy qacrr4uy Bcboro nrapo6-
i I r| ( ) r'o noten4ia.ny vnpainra, $iauvno HeMolrcJrr{Ba.
r
Itw6ipxoni AocJriAlrceHH,fl Ba6e3ueqyrcrl 4ani AJrff xapanrepr.Icrrrxl4
rr.rli cvxynnocri na ni4crani rrpl4uqurry encrpa[oJlflIlii posfioBcro-
rr ;rrf ilil8 -
cyKynHicrr.
pesyJrbTaTiB nepenipxu Ha Bcro reHepaJrbHy Bu6ip-
ri,rr(! orlocrepetfieHnlr rrae negHi rrepeBarla nepeA cyqiarnram. I{e uox-
rnr rr(r'r'b orliuxu Ba peayJrbraraMr.r BrzI6iprcoBoro cuocrepelr{eHrr,E yciei re-
r', 1'n.,n,Hoi cyxynuocri: ercosopris vacy i xourrie Ba paxyuox crcopoqeu-
rr rr otir:lry po6it; to.rrriuri peayJrbrarz 4ocni4ntenr enac.ni4orc gMenrrreu-
rrrr rci.rrr,Kocri uoivru;rox [pr{ peecrpaqii. Exctpano.naqia peayrbratiB BI.r-
rrrlrr..()noro goc.nignteHnff Ha Bcro reHepaJlr,Hy cynyrrnicrb Morrce 6yrr{ BI4-
rill,ilr/(1lr{a Jrr{[Ie B ToMy Br4rraAKy, KOJITT ayAI4TOpOM .4OC]COI{aJIO Bt43Ha-
,r,.r r i'r':rrti rrI{TaHHfl :
oKnaA reuepaJrbnoi cyxynnocti;
I r poBeAeHHfl crarrAaprrzrsaqii;
poarvrip lpufiycrr{Moi MaxczMarbHoi [oMI4JIrcu nz6ipxlr;
I roarvrip o.riKyBaHoi rIoMrrJIKrr ;
o6crr er.r6ipHra i cnoci6 ai46opy;
rrepnpetaqia peaynrrarir nz6ipxonoro 4oc.ni4)rceHHJr.
i r
cni4 poayuirz na6ip iH$opuaqii, cto-
lli1t, zeruepanbHoto cAtcAnHicnln
, r,111s1v y1119i ayArrrop xoris 6N Bpo6rrrr4 ay.qrrropcbry era6ipxy.
I I r.r npone4enni nu6ipxoszx AocriA)fieub BIuIKopt4 croBy€Tbc fi nemoA
1
r
, iltlt(uilu.4)ircau,ti npoqec poano4iay FelrepaJlbHoi cyHyunocti na 4pi6rduri
-
ntr{r'yrcvrrHocri, xolxna B Korpr{x Mae cBolo BJIacHy xapaxTeplllcrnxy. Crpa-
lrrlrrrrrrrliR AoBBoJrfle ayArrropy HarrpaBJIflTLI cBoi Byct4rrfl Ha 6irbru BaEc-
'r rr rr /[./rrr
pea.niaaqii MerI,I 06'€KTra nepeaipxr,r.
I I Tttt rtqcmulvta trrcuccurl&tlbHo. noMuJlrca qe Marcv MaJrbHe SuarreHH.ff
-
il{rMtr.'lrcH B cyKynHocTi 4arzx, Korpa cTae cyrr€Bolo 3a yMoBr,r upufinar:-
rrr ;rirrrcrrr.t.fi npo eQerTtreHicrr, rn6iprcoooi nepenipxu. fli4 uac Bacrocy-
irrr u l ,r 'r'ccris BHyrpiruuboro KoHTpoJrIo rriAtrpt4 €McrBa rriA AorlycrrrMolo
rt, r\4 n ,r r(( )ro poeynnirorr Maficr{MaJlbnzfi poennip ni4xratrenua Bi,q KouTporbHoi
I
|||rr||r,r'/\vl)r{. 3a ywroor.r HeaaJrex{rrr4x rrpoqeAyp neperiprcra upvnycrllMa
 42
43
IIOMI4JIKA qC MAKCIIMAJIbHA CYMA BiAXIATCHb Y 6YXTATTEPCbKOMY 4. 1.1. Arpu6yrr{Bne nu6iprcone 4oc.ni4memr
-
AonyMeHToo6iry, arca nprafimaerrc.fi ayArlTopaMrr.
I I pu
arpu6yrriBuoMy ru6ipxonomy 4oc.rri4xcenni 4onycxaerbc.E, rrlo
ovircyaarua noJvruilrca
- poauip rroMrrJr*rr, uepe46avenrzfi ay4rzropom
y saraarniit cyxyunocri. Ha nnranHfix Brr3Haqenn,a o6csrin na6iprra,
rr())lcilil noMlIJIKa rpaKTyerbcfi oAHaKoBo, He3Ba)fialorrl{ Ha te, rqo a6co-
cuoco6y nig6opy ra inrepuperaqir peay.rrrraria ni46ipxonoro Aocniaxeu- 'rr,,'r'rri posMipr{ noMLtJroK Mo}rcyrb 6yrr.r 4yxe pianr,rura. Peayarratrz 40-
Hfi SyIrrlrxrzMocfi AoxJraAnirue Aani. I rn,/()r(cHb arpra6yrrEnnoi rr.t6ipxu rraBeAeuo n ra6l. 4.1.
ocnonnoro BrrMororo, u{o craBrrrrr,ctr Ao npoBeAeHHfi au6ipxororo 4o-
c"ui4rxenna' e,4orprrMaH'ff nprr'qr,rnia ni46opy. vcniurne,rpor"4"*r" '
l' r t 6 tu4a 4. 1. florcaaHurcu arpu6ytrrBrroro rN6iprconoro 4oc.nigrrerrna
nu6ipxonoro 4oc.ni4xcenna nepeg6avae nrapiruenufi ABox flrrraHb: llirrr 1l lt tI trx lloBHa- XapaKTepHcrnKa MeroA po3paxyHKy
Br4BHaqenna neo6xi4noi xiarxocri ev6ipxorrax 40c.ni4xenr; IIEIIH fl
- poBpaxynoK rroMr{Jror nu6iproefi x xapanTepr{crrrrx. I'l[(,1
l'l I Ir D Heo6xi4nnfi pinenr 4onipz Bcranoa.nroerbcff rrlo4o
-
frpono4aur.r ru6iprcoei 4ocni4rxenna n ayguri, c.ni4 rarcorx ,,aM'.Era- rlorrili lrn
'E
(anernenocri), arcuft ncra- goc.ni4rrcyranoi
Tr4' rr{o e neperipxr.'r i npoqeAypr.r, 3a .fiKl4x BrrKJrroqaerbcrr IIpoBeAeHHfi {r tr r'tl
'tiile- HoBJrroerbcfl u1o4o goc"rri- cyxynnocri
nr'r6ipxoaHx gocaigxcenl. Br.r6iprconi MeroAr,r rre Brrrcopr4croByrorbcfl, KoJrr4: tt,rr"t'i
t't ) 4xcyaanoi cyrcynnocri, %
fipoqe/4yprr BrrBqeH'.rr crpyKTypra i eQexrfisuocri | ' r,\, IIIIIL' cp Crynins paar.rxy, axrafi
- Br{KOHyrOTbcfi
cr{cTeMI{ KOHTpOJTTO; Illll lr rcy BCTarroBJrroeTlc,fi q o,qo
crpyKTypa reHepaJrbHoi cyxyunocri Ne 4ae MolnJrr{Bocri arznopzc- 4ocai4rrcynanoi cyxynnocri co: 100 - P,
rarl4- nra6ipxore 40cni4ncenna (renepaJrbrra cyrcynnicrr neo4nopi4na); li r x'tIrl) | rll- k 3arextr.rrr nig pirna w
TL,.
rpe6a 4ocai4lrrr.r o6'exrra, Ao .fiKr{x npe4'araeni suMoru cyqinr_ | ltt lillt- saaifinocri, groro 6arxae PA 6es O4na
uoi -uepeeipru (crarri 6anaucy, in4excaqia oc'oBHr4x aaco6ia rorqo); !t I Il | |t0t:'t'i
AOC,flfTIr ay/4r{Top nprr IIOMIIJIOK IIOMI{JIKA
4oc.ni4*cye sHa.rHi ouepaqii i anaair:rE,firi npoqe4ypu na
suxonanHi nepeniprcra, i 99 4,6 6,61
- ayAr.rrop
KoHKperHy 4ary (rcyuinna i npo4anc ocHoBHr4x gaco6is, serari. inrui nerra-
xi"rrrrcocri rroMr{JIoK y 95 3,0 4,75
noni onepaqii);
,qocrignrenri 90 2,3 3,89
rroMr{JrKr4 era6ipxu, susHa.reEi ari4uo a reopiero, ne ni4noni4arorr
85 t ,9 3,38
-
poauiponi
80 1,6 3,0
rroMr4JrKr4 nciei reuepanrroi cyxynnocri; 70 r.2 2.44
B ayAr.rropa e cyunier{ uloAo peaynrrarin saa4aaeri4r BuKoHaHr{x 'l o,r
- || | (:'t'I) T fh't roua nara npr,rfi narzx
nepenipon. ayArrTopoM TBepAXeHb
-
n
Hoprvrr.r i
npaanaa Br{Kopr{craHnn au6ipnn r ay4rari, a raKoE{ fiopfi- rroMrrJrorc (Z), n renepa"rr- ry-
AOI{ BKJrrOqeHHfl Ta nO6y40era elr6iprconux rec'rie Br4sHaqae nauiona-nr_ nit cyxyuuocri a roxtnrax 100
nr,rfi nopuarvB ay4vrry Jr& 1Z .,Bu6iprcoBa uepenipxa',. 100, sri Mo)nyrr, 6yrr,r no-
MTl JIKOBI.lMII

4.1. BuenaqeuHfl poaMipy nra6ipxn

|,lr( lI t' o_ Ki.n*icrr neo6xi.un lrx
Iiltlrl l) rilI 4oc.ni4xenr 4la r:oro, 11o6 8,.
Ocnoanr.rnnz MeroAaMn nra6ipronoro 4ocai4xceunfl B peayJrbrar14 rz6ipxlr Or : --*--
ay4rri e: ri4noei4aan reo6xi4nouy T
arpu6yrvenHri (rrcicnur?);
- napiaqift nrar? (rvrouerapnrit).
pinrro 4onipu, rovnocti i
-
Ampudymuarue au6iprcoee docniluceHrr,rflpr4'Harre*e 4;ra roro,
naaifiuocri
.
B'acynaru, ,arirz .racruni renepanrnoi cyxynHocri npr,rrauanni a6o'1o6 ne
rrpvraMaHHi ri .rrz inrui xapaxrepficrr4xrr, flxi nagfisarorrcg arpu6vrHs_ rtopracranna n ay4rair:opcrnirl upaxurrli arplr6yruanoro ar.r6ipro-
ll rr
Hr4Mrr, Taxzu trrrHoM, arpra6yrraane nr,r6iprcone 4ocai4rxenna npuftnsrue rr, r', r
710<:fii4)Kenna cai4uzrb, trlo y 6iarurocri aranagrcia rciaHcicrr ouixy-
'
4aa uepeaipKr4 Ha ni4uoniAnic r.o. Bapiau,iilrue ou6 iprcoa e 0 ociiT tcewta r'ilnrx troMrrJroK He rroBr{HHa 6ytz 6i"lrruroro 2, y fiporr,rJrexcEoMy Br{rraA-
rrpr{SHarreHe AJr.fi BrrSHarreun,s a6conrotuoro pocuipy rroMrrJrKlt, rqo 6i4rur r!\' ilil ||rry'tpiurnifi KolrTpoJrb rrOKJraAaTrrCb HeMo]rcJrvno [14].
ui4xo4r,rrr 4aa nepenipox aa cyrnicrro. A'r' p r.r6yrunnnft rvrerog nu6ipxlr Molft e Br{Kopt4croByBarr4cb ayAr4Topa-
!\ilr. rilclrlo Tpe6a nponecrv az6ipxvr AJrs. nepeniprrz SroArr. frpr.r qtorvry
 '+-

II
tl

44 45
AocJIiAlKeHHi xinrxictr BrrffBJIeHr4x y nu6ipqi noMr{JroK e Br4BrrarraJrbgr{M ITpodoatreruru,n ma6n. 4.2
QaHtopolr gra nprafinarra piureuufi: ,trxrr{o xi.rr,xicrr, Br4sBJregr{x rro- 2
Mr4JrOK He nepeBr{rr{ye npuiinaroro pianR, To ayAr4Top Mo}fie noKJraAarucb Irr rr' IIJ:I.Il a- Koxna oAr4urrqff ig reHe-
na anyrpiurrifr nonrpoJrb, y nporr4JrelrcuoMy nrana4rcy ui. tilttl )l(ll pa.mnoi cyrcynnocri, axy
- rroBrrneH nigi6para aygz- I": C, : oB
4.1.2. Bapiaqirine (ruonenapue) nudipnone 4oc;rigucernrn
rop. 3a Eolnuy ni4oxpen-
Jreuy oAunr4rlro npuiiua-
Tpagraqiiine napiaqifine 4oc.rri4rxenn.fi oriepy€ TaKr.rMr4 rroxaaurrrcaMr.r: errca 1 rpn. reHepa"nrnoi
xi"nrxicrr oArtHr4qr, reHepaJrbHoi cyxynnocri; nenlrvuna cranAaprnoro cylcyuuocri
ai4xunerrua. Ane upu Blrxoprrcrauui qroro MeroAy Brrropr4caotsyBaJrocb
6araro vacy i He BaB]fiAn peayJrbrarlr Aoc,riArxenn.fi BaAoBoJrbH rrnu ayAu-
ropin.V Bn'fiBrcy B rIr{M ua 6aai ar:prn6yrznuoro MeroAy 6yao poapo6.rene .t.2. lloHsrrfl cymeBocri y nu6iprcoBoMy AocriAxeHHi
MOHeraprre nrn6iprcoee 40cni4xeuufl, .fiKe 6aayerrca Ha raKr4x IIoKasHr{-
Kax, EK cyrreaic:rl, xoeQiqienr na4ir?nocri ni4cyrvrxoarx cyM, ai4o6parxe- I lorrsrr.a cyrreBocri u1o4o na6ipxoBoro AocJriAlrceHH.rr oonarrae, ulo
Hrrx y Sinancoavx asirax. Br.rxopncraHHfi rlboro MeroAy 4ae morx,rrarictr 'r,'\ilt.rtr(a Mo)fie 6yTI4 niguecena Ao cyTT€BIrx ne.ri,rr,Hu 3a flpurIHHoto ii
sacrocoByBaru aaco1u atpu6yr:uanoro rrz6ipronoro 40cai4xenua ra c@op- ir{rr'()rro't'Horo poamipy. Bu6ipxoni Aocri.{rceuufl rrpoBoArrrbcfl He rinr,rra
MyJrroBa?r{ nu6ipHy r? o4inurz reHepaJrbHy cyxynnicrs, tqo cKJra,qaerbc,fl rr\ rrr'r'opaMlr, a fi cnyrx6oro BHyrpiruHboro KoHTpoJrro ni4npraeucrna. V
s aigoco6.rreurax oArrHrr4r y eapricHoMy Br{rJrfi4i. Pesynrrarl.r nra6ipxo- ilirilt()MV BIIIIaAKy, ITOJII{ SHarIeHHfi qaCTOT}I BI4flBJIeHHfi IIOMI{JIOK
eux 4oc"ni4rxeHb, rrpoBeAeur.rx napiarlifinrann (rrouerapuum) rrero4ou, xa- ,"i1"r'lrirrrHiM KoHTpoJreM ni4npueuctBa rrepeBr.rtqyrorb Brraqenutr rracro-
paxTeprr gyrorbcfi rronaggnnaMr{ r HaBe,rIeHr{Mr{ s r a6n. 4, 2. r il il('ilLr.flBJIeHH,fi, flKe e ,qOIyCTI,IMI{M, Ha IyMKy ay.ql{Topa, To y IIboMy
ri | |ir/(t{y cyrreBicrb rropyuyerbcfi .
||

Tadnuqa 4.2. floxaanr.rrcrl rapiarliffrroro (monerapnoro) au6iprcororo AyTlr.rropn [oBr4HHi B'flcyBarr4, B fiKoro MoMeHTy [oMr{JrKoBi BafiBr{,
Aoc.uirncenna l{r|)\/r||(lrlHfi y cl,IcreMi nuy'rpiurnrofo KoHTpoJIIo, BaKouoAaBctea.rz iH[ri
rl
floasa- ||l'Ir'Ir||rH cralorb cyrreBr,rMr4 4na aairnocri nignpr,rervrcrBa. SHaql4Micrt,
ll floxaanlrx qeHH.g Xaparrepucraxa Meroq poapaxynxy ir,,Nril.ltorc a6o noura"nxoBl.rx BaflB BaJle]rdrrrb eig anauenr uonaarrlrKis, si,qo6-
tf I 4
pir;r,r.rurX y ariruocr:i ni4fipfieMcrBa. 3rr.{.{artHo ay4r4Topr{ Brrguaqarorb
l i ' r r, <:yrreaocri Ha cra.qii rrJraHyBaHurr ayAriry. I{eft pirens B}rBHaqa€
, ' !
i O6c,sr alr6inxz o., Ki.nucicrr Heo6xi4rrx
cai4xenr
4t-r-
rnerrug
r l,; ||r r l r Ho Aolrycrl{Mi noMI4JIKI{ nu6ipxu.
AJr.E Aocff
ni4 nonignocri pery;rr,rari n V rrlrcnonxy rpe6a Br{Brraq}rrr{ rrJrauonr.rfi pirens cyrrenocri upu rrJra-
an6iprcra neo6xi4norvry pin- Or: Idn: T* rr1'";rruri ayArrry. flepeaipxa, [poBeAeHa ayAr4TopoM, 4ae ni4crany aa
neni 4onipr, roqnocri r il,r!ilr.{t{aMr4 nu6ipru cxJlacru yffBJleHr{fl npo rloMrrJlrtra reuepaar,uoi
rf naaiiisocri r r, rr \'t lt lOCTi.
Tovrdcrr, aapia- TM {acrrca cynu gonycru*roi I l cyryunocri gicraBrsrorbc,E B urauoBr4M pianeu
onra"rrnu renepaJrbHoi
qifinoi Morrerap- nouralrclr y ncifi T*: Iro: c, ,r
'r','nocri. flruqo piBeHb rroMrrJrKrr reHepaJrbHoi cyxyunocri erzrqrafi aa
noi nu6ipxrn renepa.n uni ii cyxyn nocri r,'rrror'fifi, ayAr,rropr{ B ayArrropcbxoMy Br.rcHoBKy po6JrfiTb garrepeqeHnfi
Cyua n)\ Sara"rrrna cyMa rroMr{Jror, I n,'.(,r'o npr4BoAy. ,flrqo ttoMllJrxr{ reHepaJrr,Hoi cyxynuocri nrnx.ri n.rra-
4onycruuol ani gonycna€ ayAr.rrop r|!'rir )r'() pinna cytteBocri, ix BBalr{alorb HecyllteBrrMlzl.
IIOMIAJIICfi npz un6ipxonomy 4ocli-
4xenni, rpn,
Cyua aa rene- C, Sara;rrna cyMa Ba reue-
paJrr,Horo paJrr,Horo
cyxynnicrro, rpn,
cyxynnicrto
 -
'lL
t

lttl

46 47

t,ir /rc('il lr,'I onepa4ift 6ea poaxpurrs ix auicry; ni4roronxa i eraxopr.rcran-

r r r o(r,rircy @alrcxQircoBaur{x nepBr,rHHrrx 4oxyrvrentia;
r,
'
"noMurKa" crocyerbc.fl HeHaBMficHrax fiopyruenr y aigo6paxcenni
,l r r r r ir r rr:oBoi inQopMarlii, axi ururaxarorb y peay.nrrari apneuerzuHzx,
I f lrMtlHr{Hrrx a6o inurzx rroMr{JroK y aarlncax o6ninoerlx Aarurx; HeHaB-
rvnrr'uol.o [ponycrcy a6o nenpanrrJrbHoro yfiBJrer{Hr{ npo ortpeui earrN;
rtr'||I)iIBuJTLHOTO Ai4O6palrcerrHs.niqnarnr,rx npzcrpora; pianzx aiAxraaenr
BI4'IBJIEHTUI IIOM?IJIOK , r /r, r r l)ilBlt JI KoHTpoJrro aa 4ianrnicrro c.nyx6orux oci6.
I III,AXPAIZCTBA
5.2. IlpoqeAyprr Br{sBJreHHfl rroMr{Jrox i uaxpaficrna
I I ovru"nxu, nraxpaficrno, gJloBtrcnBaHn.fl Brrfi BJrfl rorb y npoqeci Br4Ko-
lf;lrllr.r ay4r{Topcbxr4x rrporleAyp. Ha cKJraA rrporleAyp ay4rl,ry BrrJrr4Ba-
5.1. K.nacuQircaqia noMrrJror i maxpaficrna r"r'r, 'r"lKi Qaxropra: oco6arasocri 6isnecy xaienra, oqinrca cficreMrr
V npo4eci nupo6nraqrsa lra scix cragiax i qrar-rrax 4iaonoi arcrnB- lrry'r'1vi1111roro KoHTpoJrro s 6oxy ayArlTopa, qvHna crzcreMa AeplxaBrrfix
nocri nparlisHr4xz ui4nprzevrcraa (uaauracHe qr4 He HaBMr{cHe) ruornyrr r,rr\(,il()/laBrrrrx i nopuarrzsHfix axtis, pery.napuicrr i nJIauoaicrr nepe-
BAaBarncfl Ao [eperpyqenr i Qanscr.r$ircaqii. V peaynrrati raxux 4ifi irrlr()r(. Koxna npoqeAypa KoHTpoJrro pealieyerrcff Ba oxpeMvMrr o[epa-
ni4npzeucrBa Molr{yrb BaBHarr{ BeJrvxr{x rvrarepiaarnux i uopaarHr,rx Ir |
'r
rM n. Ipoqe4ypu KoHTpoJrro MorrcHa poa4i.nuru na rciarra xareropifi.
BTpar, i o4nr.ru ia ocnogHrax SaBAaHb ayA:ziry e Btr.EBJreHHs noura.non i
Qaxrin uraxpaftcrna, a rarcolrc Brnr{TT.fl neo6xi4nzx aaxo4in rqo.uo Ilpoqegypu rcorrq)oJrro rroBuorrr Aanxx
{r.2. 1.
peA'fierrrs MorrcJrrrBnx arpar ni4nptreMcrBa. ''or'e- llpoqe4ypz KoHTpoJrro rroBuorr4 Aanr{x poapo6aeni 4.na roro, u1o6
'l ,{na eQerrznnoi po6orra B Br{fiBJrenrrfi Ta ycyneuns uour.norc i a.no- n.lr(,r(oHarr4cs B ToMy, ulo sci rreprunni AoKyMeHTr{ ei4o6paxceni s o6-
Blr(r4BaHb y 'J'982 p. 6ys poapo6nenr,rft i aarnepAnrenufi rrixcnapognnfi rf f lf \/ ir6o BurtrBuru
AoHyMeHTrr, axi r HboMy ne ni4o6panteui. Morrcyrr
ir r'\'r'n /{na napianru pealiaaqir qiei upoqegypra:
HopMarnB ay4vrry "O6uaH i rroMn,rxa" xonrirery B ayAlrropcbrcoi nparc-
tf tutcz (APC) ra incrpyx4ia "Bi4uoni4aarnicrr aygzropin y sn'aarcy ia y cucrerri noruu'rorepnoi o6po6rtu AaHr4x;
I SJloBlrtr4BaHHarvrz, inurraur.r anoua.rri.glrz i nouznxaMr.r". 3 1 ci.fir.ff 1g9g p. n v cucreui naneporoi o6po6rra Aaurlx,
'l
vxpaini na6yn .rznuocri narliona.rrrnuft nopuaruB ayArzry J\& z "flpo V rcovrn'rorepHoMy cepeAoBr4rrli npo4e4yprr KoHTpoJrro rroBuorv Aa-
t: rroMrrJrKr4 ra ruaxpaftcrBo". Meroro rlboro [opMarrzBy e "3060s'.fi3aHHE ',rr
r
po:rpo6reui ca4la BrreBHeHocri y rorvry, rqo a6o eci nepnr.trHi 4orcy-
IlpaBuJrbHoro rJryMalreHua i nrzxopl4crar{rrfi repuinin "ruaxpaficrro" i !\rr,Ir'r'rr 3 focrroAapcbrcrzx orreparlifi upzfinari g.ira rcomn'rotepuoi o6po6xrz
irrro ./{.nrr BrlflBJlerrntr 4orcymenie, gxi ne upofiru.iru o6po6xu. flo.rarxosa
I "[oMI,urKa" a noszqirl ni4rotonxrz ayAr{Topcbrcoro Br4cHoBKy, Br{BHaareHHfi
pr{srlrKy ayAr,rry i nn.ntrny uraxpaficrna ra [oMr.rJroK Ha 40croripnicrr ;ri., r''r'lurqis fiepBfiHnr{x goxyrvrenria B roc[oAapcbKax onepaqifi qacro
r' rr',r16auae py.rue BBeAeHIrfl Aagvx 4o xorvru'torepa.
Sinanconoi ssirHocri KaieHTa" [7, c. 53]. Bignoni4no Ao rlux AoKyMeH-
tr 1

tin, pospo6ox sirquaHffHr{x yqerrr{x i 4irovoi [paxTrrxr4 noMnJrxrr, [rax- V <:racrervri naneponoi o6po6xu AaHux npoqeAypr4 KoHrporrro poepo6-
pafrctno, $aarcuQixarlir. lroxra x"rracz@ircynarr{ TaKzM trLrHoM: B[eBHenocri s roMy, rqo eci uepnznni 40xywrenrz a ycix
,Dil. r'r'r'crr AJrfi
|,'i'rr()/lilpcbnzx ouepaqifi sHeceHi y KoHTpoJrbnzft 4oxyvrenr i sapeecrpo-
- "uraxpaficrno" ctocy€Tbca HaBMIzcHoro HerrpaBr{Jrbnoro noxaay
Qiuanconoi in@oprrarlii oAHr4M a6o xiarxovra roca.uoBlrMz oco6alrz is
rr!rnr rf)o rrlo AoKyMenrra saryOaeno'rz ix HerrpaBuJrlHo BapeecrpoBauo.
llc:larexrrlo nig eaco6in o6po6nu inQopvraqii Molxr{a HaBecrr4 orre-
cKJIaAy rcepiaaraqraa i cayx6onqia ni4upzeMcrBa. TlTalpsfig'r'so Mo)rce
s4iftcarorarficfl rrrJrJ{xowr maninyraqifi, @a"rrrczSiHarrift i sMiH aauucis l'rur,u uloAo Br4trBJreHHfl rroMrrJroK, @a"nrcraSixaqii non'aaaHr,rx ia upoqe-
it \'lr(,t( ) r{oHTpoJIIO IIOBI{OTLI AaHfi X:
Ha paxyHrcax 6yxraarepcr,Koro o6nircy s o6aixoszx peecrpax a6o 4oxy-
rrvvrepaqia ycix rocno4apcrrcrrx onepaqifi i ix o6nix nica.n HyMe-
MeHTaX; HaBMIICHO|O HerrpaBr4JrbHoro ni4necenHfl Ao aKTr4Bie piCnux cra-
llyrrepaqia 4oryrrenrie qe
refi; anr,rrqens.s a6o nporycrcy aauucie onepaqift a6o 4oxynreuria; ni4o6- lrrrrr,ri.
rrirr rrr.pcoipxrr floJrarae B ToMy,- rqo66yxraJrrepcbKa rrporleAypa; o[epa-
4aHi aa scilra [poHyMepoBaHr{Mr.r
rf
"|\ yM(lrrraM:,z 6ytu ni4o6paxceHi noruicrro;
 48
49
o6po6xra Bcix AaHfix MeroAoM ,,nepeaipounux cym". V
- rrepeBipxa cepeAonu'1i
Houn'rotepHoMy raxa oneparlia uoxe 6yrn .rpo"u4"r.u ,orr*-
r'\ rr),,r
'ae
B TOMy' rrro Bl{rcoHarrHfi roclroAapcbltl4x Oneparliit
AOSRO-
'r'|' ,.r'1r oKpeMrrM rIocaAoBI4M OCO6aryr nignpzeucrBa y Mex{ax ix nonno-
xoM rpyfiyBarrH,rr .4oKyMenrin-4xcepen i neperiprcu rcinrxocri
40ryrvrenrin r'|:r r,r'rr" rrc'pe46aueHr{x HopMarr{BH}rMrr
y xonrnifi rpyui. v c'creni uaneporoi o6po6nrz ra*a orrepaqia aKTaMrlr nignpraeucrBa. v 6i..risur
ai46y-
BACTbCfi IUJIflXOM CYMYBAHI{fi KPI{TIIIIHIIX 4OXYUCrrtiN, IqO HAJIC}ICATb
r'!
" r, | )r;r.rr l,rx crrcreMax npolleAyprr KoHTpOJTTO 3a HaAaHHffM AOgnOnis irrter_
ll xorxnifi rpyui uepe4 roqarxoM i nicn.a o6po6xr,qaHrrrx aa ouepaqiarru. |,"r;ilil il cr{creMy raKI{M r{r{HoM, rqo nepenipKa Ha nafieHicrl o.rixvra-
Bsaxcaertcfl, r4o o6po6xa Aaur{x npoBeAeHa npaBuJrbuo, ffHrqo o6u4ai
,, u rlrr'.rri4rtin s4ir?crroerbc;{ aBTOMarLIaIHo.
tl 1c4ypn HaAaHHtr 4oaro.nie nepe46auarorr:
| | I ro r

tl cyMrlr oAHaxoai. ,frcqo E{ cyMt4 neo4naxori, rpeSa ni4ruyrcarra rroMrlJrKr{,

r; l'r' BepAlr{eHHrr roc[oAapcbKr{x onepaqiii noc a.qoBoro oco50ro. ruo
sxi craarl npr4r{r4Horo pos6ixcrocreri; .r j||
:

)ilUOBalicgHHfi;
|t(
y3roArfiellHfl AaHux s pieuux Alr(epeJr. flpraH.rra4om uonce 6y:ru
-
ysroAlr(eHHfi 3a.qar{r4Mr.r rci"rrrxocri orpr4MaHr4X.qonipeHocrefi i npoee4e_
(.1(.,raaaHHg aeiris ga Br{AarHaMIr:
rt.,ran'rorepHe nopinnanHfi AaHVX aa siuaHconr..rrr ssi,roer i rocno-
Hrtx ofiepaqift s peaaiaaqii ronapie; .i;r
| * r,r( rIMrr oneparliauu;
gocroripHocri,
- Br{srraqeEna
ouepaqir? 6yla nuecena B
rqo iH$Oprvraqia a ycix rocrroAapcbnr4x o6mex{eun.a Aocryry 4o insopuaqii.
AonyMeurrr; I IJrorle4ypn KoHTpoJrIo, ulo cfip.fiMosaHi Ha
uopinxanna nxiAnux AaHvx a rroKaBHI4KaMu, BKasaHr{MI4 B inrurax BlrJrBJreHHrr sixrrreirr.rx
-
AOKyMeHTax.
,'rr,'1r:rrr,ii.i, nos[HHi BKJrrorrarrr poanogin rroBHoBaEteHr
aa o5po6xr1 .&aHtrtx.

Ilpoqe4ypu norTpoJrro aa a6epencemmvr awrrmir

5.2.2. flporleAypu nonrpoJuo ro.mocri
Ilporle4ypH rto*TpoJrro r:o.rnocti neo6xi4ni AJr,fi Br{flBJrerrH,fl rroMr{JroK,
no''fl3anzx s rr4M, rqo 4ani s xo*c'oi rocnoAapcbxoi oneparlii nnoxcy*
6yrn' rxece'i ne s nos'ouy o6caai, ne na nignosi,q'zfi pu*lr"orr, HecBoe_
rracHo. B cucreuax' Ae poSpaxyHrtLl BeAyrr,cfi pylrHr4M
cUOCO60ru, pr4srrK
rroMr4rrKu upu o6po64i 4annx a 4inorrzx oueilaqifi we',ennxwfr, inogi
caig
rrpoBoAt4rra onepaqii uo4air?uoi nepeeipxr.r ia aa.rryuennau oci6,
sKi no-
BTOpTOTOTb pospaxyHKr4. B rconnu'rorepnifi cr,rcrenni o6.rrixy
nepenipxa tov-
uocti nneceHH.fi Aarrr{x fipoBoAr.rrbc,rl AJrfi BrreBHerrocri y rolny, IIIo Aani
TOTTIIO sapeecrpoBani i nne4eHi s xoMn'ror:ep, a60
rqo6 nrnraurr.r 4ani,
arci 6yan ne sHeceni r Homn,rorep.
v pasi rrepeeipox na ro.*ricrb BeJruKe B'arrerrHrr Marorb oueparlil
KorrrpoJrro, c[pflMoBaui na o4epxanurr Aocronipnr,rx
Aaur{x npo re, rqo
rocnoAapcbrci onepaqii aa(pixcorani csoe'racHo.
,(na rlnx neperipon nr,r-
Kopr.rcroByrorb MeroALl Br4sHaqeHHff repuinin IIpoBeAeHrrJr oneparlifi ,
.{eaxi MeroA}r' qo Br{rcopucroByrorbcfi AJrrr fiporreAypr' aa6eaneuen-
Hfi rroBrrorr'I AaHHX' TaKo)rc Molrcyrb BacrocoByBar[cb AJI.E nporleAypt4
KoHTpoJIro to.rnocri.
1r.2.4.
P, r le4ypu KoHTpoJrIo rpyfiyrorr,cfi Ba npr.rull]rrrovr o6rrexcegg$r Ao-
Il
' r \ r \1 ,/(o axrlrnis ni4nprevrcrBa rrepcoHary, ulo He rrae ri4noei.&Hrax no-
r!r.r,;'rc()Hb. E$errnanicrb KoHTpOJIIO SaJTe)fir,ITr ei4 npaaluJbrroro po8-
irrirr rrV O60e'fialcis wrirx noca40eulvru oco6awrrz..{nn ttottepegxceHH,fi
ruax-
lr.rrr"r'r!il' xpa4incor ra inurrzx SJroBlrtr4BaHr xeo6xi4fiO O6,rnexclrru 40-
' i \'il rr ic'r'L' iu@opnaarlii, qo Molr{e 6yrra euxopucraHa AJrfl yKJraAeHrr.fi yro-
''r llr'p.4ycivr qe crocyerbcfi o''epa4ifi i yro4 3 rporur4Ma, crp&xoBr{Mrr
Iir Irilrr{Mrr Br{coKonixni4nuvrn aKTrrBaMrl. flporle4ypu Korrrpofiio rlo_
|'rrrrrrr :lll6esrrerrrlrrr{ 3ax}rcr axrlrsis i odnixoafix aauficie ni4
IrilIIIt(()/{}KeHH.f
$islrvnoro
.
v rroMfi'rorepiriii cncrerri o6liny Aocryn 4o eafiair
rroBr{.H*e }rarri
r" ,'t\{} rdono noca.qoeux oci6. I{e oco6"uzno BaFtJrrrBo B yMo3ax ar{Koprl-
' I ir il il ir oneKTpoHHoi ctrcremra "K"rrieir:r 93g6", v uir? cucremi: rrorxar.t-
-
rrr'rrr'pcr,ilr{eHrr.fi rpourefi aa 40noMororo rtolrn'rotep&, r40 Ma€,raKolrt
ir,ril rio ilHarreuHfi ArT,rI rapauTyBauufi 6esfiexv ni4npnemcu:a.
I ir t rr pe"yta.i
n tr Hiuynarlia o 6.rrix oszM 14 3 arruc a}/.]?., 3yM r{CEe B r4K Opr4 CT'Afi Hfi H e -
r r r;rrr.il bHrrx (nexopexrnux) 6yxra.rrrepcbnux IIpoBoAoK a60 cr:opnora-
rr rr ,, :rt ItltciB;

5.2.3. fipoqeropr ffotrTpo.mo Ba Ampr{Mamer aamorsocri rocuo4apc'cux rrepeKpyrreuH,fl Aarrax o6"rrixy i arirrocri;
onepardfi (npoqegypN ua goano.nericrr) rlranrcusixaqia 6yxranr:epcb*rzx 4oxymenrin i aanracis
- 'eopirn-
'r,'rrrr.rr rlABi4oMo HerrpaBr{,rrEHrlx a60 cpanrcu$ixoeauzx goKylneffri* 6yx-
flpoqegypa KoHTpoJIro Ha AosBoJlerrictr gae nro*cnunicrb BcraHoBr4Trl
I jr r'(,lxjt,Koro o6aircy;
Jr
rofi Qaxr (a60 ecranonzrz r?oro ri4cyruicm), u10 aapeecrponaxi
4ani a rreni4noni4ue ni4o6paxcenn.a aanlrcis y pe€crpax o6nixy _ rieHaB,
rocfio.qapcbKprx orepaqili 4ificno nigo6paxcarorr pea.nrui exonomiuni
Aii. !\r r. il(' il60 HaBMr.rcHe HeIIoBHe
Taxrax flportreAyp KonTporrro rvroxce 6yrra xiarxa. Hafi6i"rrr,u rpocra a ai406paxceHHa (piHanconoi insopMarrii y cr,r-
' rr'ivrr x lrnxSnrxin, aa oqiuxoro, rqo ni4piauaerrca aig nprarzrirrux uopM, TOTTIO;
 'a
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50
I'
onepaqii" i rocno4apcrxi onepar4ii, nnatelxi,
- "Heaeu.{aliui
poacyA ayArrropa, e safiBuNru a6o ne4opevHr4Mr{.
HA

Cucmeua anympiuuuozo KoHmpoarc nidnpuc"Mcmla J4ac Ha uemi:

e@ercrueuoi i qilecupawronauoi 4ia,nrrrocri;
- a4ificneHna
e6epexcenna rrafiua;
- snicne AoKyMeHTyBanna onepaqifi; D
- Mo)rcJrr4Blrx rroMr4Jrox i o6mauy.
-Ha Brr,fiBJreHH,fl
upantuqi HorxHa cr4creMa erryrpiul,'oro KoHrrpoJrro rror*re rinrxra
SMeHIuI?ITZ, arTe Heycyllyrvl Nro}Ic.fizeicrs o6nnauy, noMrrJIoK, 3JIoB]KrrBaHb, AY[HTOPCbKI4fi PI{3I4K I METO[I,{ ftOTO
sHrr3r{Trr pineur ne6axcanoro pr43r.rKy s 6iaHeci n.rienra. Bi4noni4uurrHictr,
i 4ir ay4zropa crocoBHo cr4creMr{ nny"lpirunrofo KoHTpoJrro x.rrieHra nigo6pa- III{3THqEHHfl
rxeui y noplvrarrzei HaqioHa,ruroro ayArrry Js 6 "oqinrca cr{creMrz nuyrpiru-
Hboro xoHrpoJrro". 3a qiau HopMarr4BoM ayAr4'r.Op noBrrHeH npz crc.raganni
rrJrarry npoBe.qeHHfl ayAr4Topcr,Koi nepeeipKz oauafiovrr.rrr4c.fl 3 cr4creMoro
ruyrpiurHr,oro KorrrpoJrro, oqinurz ri eSercrr.ranicrr sH ocHoBr{ AJ'rfl cKJra- Cucrema eKoHoMirrgrrx pIIBIIKiB ra Micue B Hifi
,4aHH'E Qinanconoi asirHocni. Ay4nrop raKonc oqinrce cryninr, pr{Bt4Ky (il K)pcbKoro prrSrrKy
ni4 r:oro, rqo o6uaH, noMrrJlnrr, aJroBlrcrrBanHfi Molxyrr, 6yrn ue szssaeHi.
I li71 pr.rsnxoNr saaraai caig poaymiTrr MolnJllrBy ne6eenercy BTpar, 3y-
ir,'rrr('rnrx cnerluQixoro rl4x.ru iuurux.flBrrlq ilprrpoAr.r i rra4ia Aignr-
5.3. Aii ayAr{ropiB y paai Br.rffiJrerrHfl rroMr4Jror ra rraxpaficma il .rr roAcbHoro cycllJrbcTBa.
i'lrt cnonovrir{Ha Kareropis pragrarc flBJlfie coOoro noAiro, trxa Mofite cra-
Bzfisras''fi noMrrJrKt4 ra $arcru uraxpaftcrna npr{ npone4enni ay4ra-
r!r, )r ir6o ue ei46yrzca. V paai aAificneuns raxoi noAii uoncanni 'rptl
ropcbKHx nepenipox, ayArrrop ei4noni4uo 4o uaparpa{ris 26-BB Harlio-
| | 'rr()MirrHi pegyJrr,Taril: HerarrrBHLlfi (nporpaur, ntparr), ny;rlonuit ra
HaJrr,Horo HopMarr4By J\i 7 "florvrrzJrKr4 Ta uraxpafic:reo,'
f7, c. 5g_bgl llr r ur{nii (elrrpaur, npubytox).
rroBr4HeH opo6urn raxi noeiAoMJreHHs: r r

I' u KoM MoxdJ'r Lr Bo y npa Bnfl TI4,'ro6ro auxopfi croByBarl4 pi a H onrauirn i

- rcepinunrlray
rr:r
it ni4nplteMcrBa, Hasirs y roMy Bunanty, xorn siH
Ir
'rr.u, Jr Ki AoaBonflrorb noBHoto vriporo npofHoayBarr{
pzBLIKoBy no4ilo
if lpr4rrycKa€, ulo noMrrrTKU UZ @arCrr uraxpaficrea ueaga.rHi i ne suausa-
I
Iorb Ha Qinaucony asiruicrr ui4npueucrea. crocoeHo $axria uraxpait- rrrrilrBATr{ SaXOArl rr{OAO 3HI{}i(eHHfl plr3l4Ky. EQercrunnicrr opraHi-
'!
I
crBa ay/4r4Top noBr4HeH orliuaru yqacrr, y Hrzrx xepinulrx oci6 ni4npraervr- rjrrr vrtr)aBJliuua pzaunowr y 6aratrox BI{[aAKax BvaHaqa€Tbcff KJIacL'l-
Ir crea i noni4oMr,rrr4 npo qe 6eenocepe4uirr xepinnranavr oci6, nouiuenux y ,l'ii ;rrr,ir;ro pr43rr Ky, fli4 xnaczQinaqiero pI43I4Ky cai4 posynnitz poeno4i.l
,: He3aKO HHn x 4ia x.,fl nrqo 40 rilaxpa ft crBa npr{ q er nu ft nu tr4.r.fr. xepirH rz rc IrrI IIIriV rra KoHKpeTHI tpylu 3a Bfi3HaqeHI4MI4 OSHaKaMIL
ui4npuevrcrBa' ayArrrop Mae npaBo i nouunen [porco'cyJTr,TyBarrrc,fl 3 |(.r r:rrccn BrrA prrgrrr{y uae 6ytlr AeraJIbHo npoana.riiaonauuit,aMoAeJIbo-

i ai4uoni4nnM roprrcroM rrr4 aABoKaroM crocoBuo csoix no4a.nrurux Iiff

a6o cnpalryBaHHrr ayAr.rry;
l)o3KnaAeHrrit rla enemenrrr, Lqo AoBBoJIrtrb rreBHolo vriporo rocJla-
'r,rrrrii, grraHarreuictr
n nc cutvauii.
KOPLICTYBAIIAM AYAIITOPCF'KOrO ANirY AYAI{TOP IIOBITHCH rcEArriCPi- flK rrpaBrrJro, uo4irarorr ua gznawriunufi ra crarucruqunfi
-
KyBarrr i nN4arra sci nor4r{rnu ra @axru ruaxpaficr:na i aignoai4uo 40
pinua icroruocri ix niAroryearu aynuropcrxufi Br4cHoBoK. v nzna4xy, I t r ttttivrtuft, pu3uv
'
t r r{e pv BIIK nenepe46auyBaul4x (ne4erepuino-
ayAurop He MolKe BnSH.a.snru xapaKTep rroMrrJrKl4 a60 uraxpaftcrea,
I{OJTVT r!irrrrrx) smin eaproc'ri -ocnoBHoto Hanita,ry nHac.ni4orc npuftuarra
aa o0iqiriuuu piureunaM rrpo uassHicrr a6o eigcyrHicrr nomzaorc Tpe- r rrl,irrrrriucr,Kux piurenr qi{ HelepeA6auynannx o6craeurl. Taxi sNIiHu
6a seeptarrzca 4o ai4noai4Horo ap6irpaxnoro cyAy; i r., | \"r'r, fipr{BBecrr,r ax 4o a6utrcie, tarc i cupvatra oAep}KaHHIo AoAarKo-

nopfiAorc nonigouaenq.s inrulrx nocrauoB. Ay4zrop ne so6os'ssa_ ,'rr., rloxogiB.

nzfi-noni4oMJrfiTq npo Br,r.flBJreni nzrvr ilopyureHH.E rrre Korocb, xpilr xe- ('nt(rmucmu,vuufi puaurc
-
qe prr3rrK BTpar peaJrr,Hr.rx aKTrrBlB BHa-
piauzxa (aacnounuxin) ni4npraeMcrBa, siH He Mae [paBa HaAaBarrr ineop- r()r( rilHecenns g6urrcie e,tacuocri, a ranolrt BTpar AoxoAy r{epeo He-
uaqiro npo Qaxrz nopyrxenb BarconoAaBcrsa a6o HaAaBarr.r 6y4r-ani rr,:r'r'rric'rb oprauiaaqii. I-{efi puaun Mo}Ide EpuoBecrr.I JIuIure Ao a6vrxie
AoKyMeHTrr cropoHnim ni4npucvrcrsavr a6o oco6arr. (;. r ).
I
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52 (1

li l' t t 6.rLu.tqn 6. 1. K;racrr@ircaqia puaurcin

( )lrrral(a 3a Xaparrepr.rcrara
[rit( ll lla6amra ta f .no6anrnufi , .noxa.nrnrari
Irr.tM i pamu
Cueftv-usrnsHi
r(1'AMIZ llcraxo.rrori.nrufi , coqianrnzrl, erououiuar.rfi ,
ropu4uunraft , no.nirraunrafi , megrarco-6io.rroriurrrafi ,
tl rcoM6inosauuft (couia.rrrso-eronorvri.rnrafi )
!llll()l(I() 06'exrunno iirvronipnr.rr?, cy6'exruero fi uoripnlril,
, rt r'l('l'r'neuoc'ri o6' eNrusno-cy6' exruaro fi rrnoripurat
ii "r'y(li't: rcrr.rsuocri
lrrlll('l ilb
I t\'il( 'rrcn (nniporo) Mininralrnufi , cepeguiii, outuuanuruii,
l|il:|ltl rrtlsaHocli MaRc HMaJrbHrzfi , gonycrrat*uir, xpuruv,uuit,
lrlltl('l ilt xaracrpo$ivnufi
illlill M H pr{3r,rKy Paqiona.rrr,nrart (o6rpyuron anufr), neparliona.nrnlrri
(ueo6rpyrrouannft ), asanr:ropnrafi , aeaprnr,rft
u rrpufinarra Branepegxaro.rlrft , cnoe.racnrzi?, aanioni"nrai?
ILilll rc()BaHI{x
I'rltl(.1II I,
!iltt l,I
'r
r, ni crro oci6, Iuguri4ya.nr,uraii, rpynoanfi
Puottttu, nos'ggani B Iuaecruqiftni
lllr, ll lrr.rr.iuarorr
xynineluroro MoxtJrrasi crlo lriltr,l IIITfl
rpourer? ||lv r1ierc Croxacru.*rufi (ea yrvror nerzexaueuocri),
Kourypyrcqufi (y eznagxy xorQrirry)

lc:rarelxunfi aygur e HeBiA'€MHoro qacrnHoro QifiaxcoBrlx iHcrr4TyriB

I
Pusuxu ;rrrrrrrolroi eKouoMinrr. Torvry ayguropcbnr,rfi pugrrx Heo6xiAuo pogrrr.rAa-
rircsiAxocri i u rui cKJraAoBy qacrnny crrcreMrr Sinancono-exoHoMirrur.rx pxBI{KiB.
,f r:rr,rrloro miporo BaraJrr,Hr4ft ayArrropcbrcvirpnlfir.- Qoprryerrca niA Bfirrd-
rnrvr 'r'r'x caMrlx quHHr{KiB, u10 fi inrui SarfarbHoeKoHoMirrHi prrSIrKII.
llrrrrr,Tlcuy cxeMy cncreMrl pr4sr{KiB [eo6xi.qno AoloBHraTH Tperboro rpy-
Praszxrr PrasLrrr4 Puav:r"u 11rrro 1rrr3r{KiB erdarimuvHuwu pu3urcaJylu. Ao 4iei rpyfi?r HaJre]rcarb
nrpauexoi 3HI{}fiEHHff rrpffMr.lx rl,il'r'opcr,Knit
-puzut<, ptl3r{K ropr{ArrlrHr{x uocJryr i r. in. (puc. 6.2).
BI4rOALI 4oxi4uocri 'r\
$inancorr,rx
BTpaT
Ananirra.rni
P14 SIIKII

CeJrertrasrri Praavr
Inrui eu4r,I
Iopu,quqHrrx
praarzxie
IIOCJIYT

I'rtt . 6.2. Aua.nitu.rni prr3rrnrt

 !
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54
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55
6. 2. Xapaxreprrcrr{Ka ayAr.rropcbxoro pr.rarrry . I{ttnmpoao t 6ong aydumopa. Sa lqiero ooHanolo prrlvt poano4i-
|
Pusw* npoBeAerr'fi ayArrrropcb*oi nepenipxu ,{BJrfie co6oro p,*'n. r lri ua taxulz, uro r{oHTpoJlroerL,cg i ne xontpoJrroerbcfi ayAnropoM.
r'r,(:Jr
ay*lr- l1'r;rr"r'rrr,ruii pr{3trx i xonrpoar,nrz,ir. pusut< ne ui4narae uepenipqi e 6oxy
Topa, rroB'fisauwfr e ni4rorynauu.fiM HenpaBrrJrL,Horo BHcHoBKV
aa Sinan- ,r\ ril'l'()l)A. Ay4urop Molrce.nrarue orliuutu rioro, aJre He lroffie ui.sx fioro
coBr{Mn AorcyMeHTarur'r. Anroprr MoHOrpaQii "Aygur Mo'r:ror,repi"
.u.JI. .{e@"ria, f.P. .{xceHix ra irr. [1g] posr,rnAarorr, saraarur.rfi i !il !ilt'l,l,l.
it ay4rz-
il ropcr,xrafi pr4'r.r*' ax cyxyunicrb ABOX nN4in: pr{3r{Hy ri4 I' r r n{H HeBLT,EB JIeITHfi [oM]rJroK Mo]rce KoHTpoJ'IIoBarI,Icfi ayAr{TopoM
uaannrzx Qaar-
cuQixonarrzx Qirrancou4x AonyMeurin i pnsvx ri4 roro, rqo ayArrrop ,. ,r )rxoM nr.r6opy i npone4eHua niguoni4utrx rrportreAyp. Ane fircrr{o ayArr_
He
sMo*ce ix fleprunrz BrrA prrsnlcy ne ni4;rarae Ko'rpoJrro e 60xy !!,r' rllllruoe o nignpueucrBoM, u40 ueperipl{erbc,g rprananufi uac (5-6
"utt"wru.
ayAr4ropa. Ay4nrop orlinroe pnslrK, nxafi r,,rae si4uo''enna 1','1,111), rO nin C[pOMO]rtHr{ri.racrrtoso KoHTpoJrroBarz BJTacI{r{r? pzszx i
crBa' [pore rre Mo]rce nisx fioro sMiuurfi.
4t ni4npuervr_
lpyrzfi BvA pxsrrKy Mae HasBy i,ir.ilil( rroHTporTro ni4npr.remcraa-K,rieHTa. IIe Aocsraerlca nocrifiHrrMrr
PI4SIIKY HCBIifiBJIEHI{X BI{ITPI{BJIEIIb. Birr MO)fiE HOHTPOJIIOBATIICJT AYN:r.ITO- r i 'rr' \.'il,'r'auiaun rqo40 nanpauxin noAaJ'rbrrroro po3BlrrKy ui4nprzeuctea-
poM rrrJrfixonn ru60py i npone4enna ei4uoni4nr{x | ,ilr il't,ll.
ayAr.rropcbx}lx [poqe-
Ayp' crrpfiMoBa'r'x na Qopmynarr',E ICOHKperHvx Bric'oexie aa '''- :JLt. qqcoJw ayAr{Topcrxufi plrsrax
Mo}fiHa xnacusircy-
onepaqiaun i 6yxraarepcbKl4Mrr 6anancavr'. puaurcnaseHocri4iroar'uu riirril ilu raxlrfi, ulo'uHurcHeH*r
BrlHrrx Ao fioqarKy ayAuropcr,Koi uepenipxra (pr,ranrc
Br{KpnB-
JIeHr' y (pinanconr'rx AoKyMeHTax Mae r!'r;il r'ilrrmr? Ta prrSrlr{ rourponro) i nig uac ii npone4ennc (pueraK HeBr.r.fiB-
ABa ac[e*rrr: nnyrpi'rnifi i puaix y
paai xourpoarnol nepeeipxn. 'il.!iltil).
vxpaincrni @axinqi po'rJr.fi Aarorr aaranrnr.rri ayAr4ropcb* ufr. pnsux :1.:lu cm!/neHe,tw pusunoaaruocmi ue
icnye ni4npzervrcrn, a*i 6 ru'a',u
ATC CYXYNUiCTb BJIACTI,IBOIO
P'I3IIKY, PII'IIKY KOH'IPOJIIO, PIIsITKY HCBIIflB. " rrr;rr,onr.rii crvnins ptr3Hr(y ni4 uac
npoBeAeHHfl ayAr4Topcbxoi nepe_
JreHHff Br4KpLIBJIerIb. r. Iri il. lla xorxnouy nignpuemcrni pineNr pr4srrKy saBlKArr 6y4e pisuzrvr,
V Hailioqa.ru,HoMy-HopMarrni ay4ury N 12 ,.Oqinxa ll,,r , i ]v1;s1tru xnacu(pixynarr,r fiK nzcoHufi, cepegniri, nr,rarxrzfi. flpore rara
piu**oro KorrrpoJrro ni4upneucruu tu pr""rry, ,'on,fiBanorocrrcreMrr BHyr_
i 'r,r, rrrlrinaqin e 4ynce ygaranr,Herroro i lvroxre 6yrr,r auavno pogrrr[peHa.
a itoro e@ex-
tr.s'icrro i cpynxrliouyBaHH,flM" [7, c. g7l HaBoAfiT'c.fi *.pu*ropr"rr^" |. ()rt7sgs6H6 ni}npuencms&, Lt4o nepeaipaembca, pr suv. moxre 6yrrr
4rax repuinia. r!il\ r'l)irrrniM, r:o6ro raxlrfi, tqo BraHr.rKae ua nignpraeucr:ni, ra gosHiuHir\,I.
B,nacmusuit pulurc qe sAarlricrr sarzruxy Ha rreBHoMy 6yxra,r_ 11,' rrrrv'r'pinruboro ni4uocurr,ca prrarrx KonTpoJrro ra BJracrrtBr4fi. pnautt,
Tepcr,KoMy paxyuxy a6o- aa rreBHoro xareropiero ouepaqift ir, r,Itttt IIUHLOIO pI{BI4K HeBI{fiBJIeI{Hfl BIIKpI{BJIeHb.
lf 4o
I
't
fiepeKpyr{eHr, a60 a4aruictr Ao rrepeKpyqeHb 3a rlrrMr.r "yrr"""*y
rroKaSHr4KaMr4
-
!t . ( I ntocoorto ay}umopcurcoeo ni1npue.Mcm^a pr4'rr* x.nacusixyerrca
rcomu"uexci 3 rrepe*pylre'H,EMrr na iuur.rx paxyH*ax rrr{ | | | r l,( )'r' I ure'fi Hlrii aa IIoIIepe,4H60ro osHaKOrO.,{,'ra
ll 3a oleparliRUrZ, a ' ay4uropcbKoro ui4npra-
rrpt4rry[IeHHfiM' [Io
Eo Hr4x He BacrocoByBarr{Myrbcfi BaxoAr{ nnyrpiru_ I :iII tIIiI I]JIACTI.IBIIM PI.TSIIKOM 6Y4E PITSUX HCBI{flB,TCHHfi BI{KPIIBJIEHb, A
rrboro KoHTpoJrro ni4npraevrcrea. ,,'rnrllrrriu pnanK sracrlz.enfr ra pr{BLIK KoHTpoJIIo.
Pusurc rcoHmpoJlto qe pr.r'r{r ei4 uee{:exr'rn'ocri nnyrpirunroro -
,, - anyr:piu**oro
K.rrrpoJrro. Ag'fie crrcreMa Ko,,rporro i ayaury *" ,uu*4" (i. lf Meroar Buauarremtr poaMipy ayAuropcbroro prrarrxy
Qyuxqionye e$exr*no, i norvru,,r*n nxi m,rxyrb rpanr4Tt4cr y czcrervri .

6yxranrepcb*oro o6"rixy ui4npueiucrBa, MorJ'rr/r 6yrz cnoeua""t

oo.rup" - ,/I,Y)IdC BA}T(JIIIBIIM IIIITAHHflM C METOAI{KA BIISHAIICHHff POOTVTiPY AYA'I-
.qncerri Ta BtrrrpaBJreni nepconaaoir,r ni4npzeMcrBa.
Pusurc HeBLLnBne,HHtr zurcpulJreHb rrofifirae B ToMy, rqo ',1'r'r,r(ofo plror{Ky. €4r,rHoi raxoi ueroAr{Krr noxrt rqo HeMa, nigcyrui
ayArrropcbnl il,r'r r, ilayxoBo o6rpynronani ni4xo4ra 40 0qinxu sr{ saraJrbHoro ayAr,r-
NPOIICAYPI4 HE 3AB}I(AII MO}ITYTb B'IfrBI4TVT
IIOMIIJIKI4 3A SAJII{IIIKAMII HA 't"l)r'r'r(oro
neBrroMy paxyrrxy i aa uesHoro onepauiero. prr3r.,rKy, rax i ocnosnux rioro KoMrroHeHTin, flpore icnyrorr
I r'I Ir I r,ilJrbuiuri nno4e"ni poapaxyHlry ayArrropcbxoro pr{aldny.
r r i
Ay 0 u m op c a rcuil pu s u rc rw o ilt H a rci o c u rp i rcy e amu
sa m arcuJvpt os H u rc a,rrxu : V rr pliucrxi i pocificrrci Saxinqi pospaxoByrorr, ayAr4ropcrrcrarZ puevx
1) xoHrpoar s 6oxy ayArrropa;
2) uac Bu Hr4Kr{eHH fr prrlrlvy; r,r I r r{ol() Qtaxropnoro MoAer'IJIIo:
3) cryniur paczxonanocri ; AP _ BP. PId. PH, (6.1)
4) ctan.rreuHa 4o ni4nprEeMcrBa, rqo nepeniprrerr,c,fi;
5) crarnenufi Ao ayArrropcbxoro ui4npr.reltcraa. ,r, .1/' saranrsrzit ayArrropcbxnir puanx:. Bp nnacrusr4ir prrgrzm;
I'l I l)rlor{rt HeBrrflBJreHHa, PK pr{Brrx cucreMr4- KoHTpoJIIo.
-
h
56
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Aygraropcr,xwizpvanx Br4fiBr'rfierbca y se'asxy B rrtM, rqo 4ii ayArrropa
riguocno ueperiprcn gsiTnocri cy6'eHrnani. r{unn nlnx.rr.rfi pinenr 6arxa-
Horo puat4xy AJrfi ay,qr4Topa, Tr4M 6i"nrure siH uosuueH 6yrz nuenuenunt
y roMy. u4o ari'rnictr, rre wricrr.rrr rvra'repialbHr{x [oM]rJrox i nponycxin.
Hynrorr.rr? pr4Bur{ oBr'raqa€ nneaueHicrr y 4ocronipnocr:i iuQopnna4ii. Ha
i1 npaxrraqi ayA)lTop He Mo)fie 6yru noenicrro BrreBHeHfiM y 4octouipuocr:i
tl
ariruoc'ri, ToMy ayArrropcrxrafi pnor4x BaB)KAlr nepe6ynae rvrirx 0 i 1 (a6o 0
ra 100 %). flptr qboMy BalrcJrrrBo BaaHaqr.rrrr raxi saxr,{llni rvrouenrra:
ll
- ayAn'rop He Moxce uosHicrrc 4oeipn'ru cucrenni o6,rixy i enyrpiru-
HboMy !ioHrpoJrro ui4npnerrctna;
- ay.qr4Top He Molre AooBoJrrrrrr co6i scraHoBJrroBarr4 stlcoxnfi. pineHr
HeBra'aBJreun,fl [oMrrJroK (nanplrx"na4, rroHaA 5O%) npra BncoKr.rx prrsrzrxax
cr4creMr4 o6niny i enyrpiunrboro KouTpo"rrro. V qr,oMy BrrnaAxy BaraJrb-
:,:.zfi. aygnropcrnuit prrcrrx 6y4e rarcox Ayrr(e Brrcoxr4M, rroro Aonycgarr{
He MolrcHa, ocninrxu nepeniprca BBalrcarnMerbcfl Tar(oro, rr{o rrpoBeAeua He
IIAJIE}ICHI4M IIII HOM :
ayArrropcbxa nepeBipxa 6y4e BBalxarrrcb ueaa4onintuoro, fiKuIo
-
ayAi4Top BcraHoBrrrb nuarxr.rfi pu3l{K Br4aBJreHHa aa nosuoi ue4onipu go
cHcreM o6"niny i nHyrpiurur,oro KoHrpo;rro ni4npn€McrBa.
Hare4euy BaraJrbHy MoAeJrb ay.qr{ropcr,Koro priar{Ky Mo}r{Ha poaxJracrpr
na cxna.qoei:
t) anacrunrzil pneux (BP), qo BnHnKae B peayJrr,rari 4ix-rrrnocr:i
ni4npuevcrea;
2) pnenx KouTpoJrro (Pff), rqo cr{Jra,4aerbcff B prurorlxy crurcreMr.r KoHT-
po.tro ra prrarr ny opranioarlii 6yxranrepcF,Koro o6,rixy ;
57
lli.rtnosiAuo 6araro ay4n'ropir He BAalorbc.n go cnpo6 poanogi.nutz
,,rr:lrir,IeHi poeuipu Barrrrngr4r(aMl4 pIrBr4Ky. Bsax(aetrcg rqo ayAI4Top 3aB-
'r,r(tl IIOBIIHSH pOBI'JIflAaTII pI43I{K 3a HO}I1HI'IM K,'IaCOM CyA}ICeHb' 11OB"{-
riililrM 3 KOlnHrrM SHar{HrlM paxyHKOM a60 KracoM onepaqifi.
Orlinxa puBI4Ky Itre fipoqec uprafinattfi pi[reHHff BrrxoAfitlrr 3 Mo]rc-
,rrr
-
rrooTefi BrrKpI4BJ'ieHL y OiHaHcoBI4 x AOKyMeHTax. Tarxuii pLl3I4Ic rvrae 4ei
r'l(,1)oHn BJracrI4Br4fi.pnavtx i pusr'cc npu a4ificueuni rcourponro. Ay4u-
rr'1r
- ix y rconrerc'ri o6craslrH, Ir1o ctcJlaJlrrcfl.
olliuroe
lliacraeorc A,rs orrinxz ayAt4TopoM piann nnytpiulnroro pHsI{Ky i
t)u:rlrKy npu sgiffcnenui xonrpo,'Ilo e iusopmaqia npo KJIieHTa ra fioro
Irrll(|c. Sna.rrla qacTrurrla 'raxOi intpOpMallii Mae gara.nr,nrafi xaparcTep i
1r l(')trrlrTb si.U OCO6aunOCtefi AignruOCr:i ni4npAeMCTBa, ranyai [poMI4CJIO-
rror"r'i, B firtiii BoHo rlpaqrce, SaKoHoAaBrrI{x ra HopMarrrBgrrx 4o6yvrenr:ia,
rrrti r:'r'ocytorbcfi raJlygi [poMrrcJloBocri, a taxoxc oco$r1rBocrefi Sinauco-
rr,,r 71i.fi,,rcHocri ni4npr.remcrBa i BB'fi3xy nnix Aafl:rz'v'r4 Qiuancororo i o[epa-
r u urrofo xapaKTepy. Aygllrop IroBvHeH Tarcoxt posyuirra crpyxTypy KoHT-
pr).r1o Ha ni4UpueuC'rni, rrqo HeO6xiAHO AJIa IIpaBIlnbHOi oIIiHKIa pI{oIIKy
rrtlu npoBe,qenni xourpo.trc i cfiraAauni n;rany ilpoBe.4eurrs nepenipnu.
(i.3. 1. Oqinosannfl BJracrlrBom pl{srrrcy
Ihacrr.mnfi pvaurc BIrHuKae 3a yMoB, He noe'aaaurrx 3 oco6Jlr4Bocrfi-
!r rr r(oHTpoJIIo Ha fiiArlpraeMcrsi. Vrvrosz Anfi H],oro icuyrorr Ha Manpo-
gOgHiuIHi qI4HHI4-
' r.(,noMiqHowty pinni i eucHa.{eltr4fi sn.lrus CnpaBJr.EIoTr
r, n, rriifipl4x.rlag, alrinr.r o6crarnu, uoB'fisanux 3 BeAeHH'aM 6isHecy, ypflAo-

3) pnaux HeBr4 fiBJreHH a (PH) aHa.rHi rroMrrJrxrr BaJrn[rarbcs He rrrrx lriureub ra inurux qI{I{HrrKiB enoHoMirruoro xapaxTepy. Taxr'rit au4
lf - anac"n i4ox
BrrsBJreHr4MI{ rrprlr npone4enui ayAr4Ty HeAocrarnboro auani- irr:ilrrdy xallaxTepHldfi Ang pisnouanirurrx rocfioAapcbxl{x onepaqifi
I
't TI{!rHOrO OrJrfiAy Ta TeCTOBOTO r{OHTpOJ.rrO. r r,/( n l)rleMcrna. flpu n.nauyaanni nepeeipxu ayAllTop posrJlJr4ae o6nABa
lf TaHrtryr qrrHOM, poopaxyuolt aaraJTbHoro ay,qirropcbxoro pr.rBrrr(y Motr{e rur\r ppr3r4rty. IuQoprvlaqia npo yMoBI{ BJracrl4Boro prrBI4Ky HagxoAl4'r}, B
,:
6yrrt npe4craeJreurrr; y ralcoMy eur"nn4i: ,li.ll()f f rroMy iS aOSniruuix AX(epe,I. BnaCr17-jP''1lfi. pIISI'K, 3BI4rIafiHO, He e npl4-
,rr loro BrrgoprlcTallng oco6.rrznzx [poqeAyp KoI{Tp6JIIO i byxran. epgb}coro
AP :BP. PId. PCO. PAO. PT. (6.2)
il o| |iltldy.
Ae AP ay4uropcrxlrfi pnsr{K; BP J[.rrr nuanauenua pinna BJracrlulBoro pr43r{Ky aMeprtxaucrxi @axinqi
PK - BaraJrbrrtrii
plror{K cr4creMr4 nouTpoJrro; PCO
eracrr4snfi p}rsr4x;
prrar{n- c}rcreMrr oprauiaaqii lt){)rroHyroTb ai6patu i el4s.Intz ix@opuaqiro npo 6i3gec rnienra i ranyai
- PAO plrsr{K analirrz.ruux ilporleAypi
o6aixy; - PT prrorrx recroBoro rrtx)tvrrCJroBOCti, Ograuutg intDopilraqirO @inancOnOrg xapa1Tepy' SHaHI{fl
KOHTpOJTTO.
- - r'\' \ r'ilJlrepcbnoro o6niny triAfipneMcrBa.
Bararo (pipnir nearani ne po6narr cnpo6 BacrocyBaTfi .rzcnoei sua- I tlQopmaqifl npo 6ian'ec rcnieru.ma i eanyao rlpotwucnosocmi y *xirt
qeuH.fi AJr.fi Br4auaqenaa pinnir pr4arrny i npocro Br4BHar{arorr, ix fiK "Bt4- .u,, tLpq.qK)e. Heo6xi,qua iirsopwraqia a 6ianecy, s61rnn aafirdaetlcg x.nieut,
convfr", "cepe4uifi" i "ulrsrnrafi". Alreprartancrrti $axinrli enancarort, u1o vr r(:.r,14Tb 4aui npO fiOrO uupO6ru4UTBO, AlfiepeJla i CnOCOSra 11OCTaBKI{ Ma-

HeMa€ ueo6xi4nocri Hi"nlxicno Br{Bnarraru ayArrropcbxwfi pusur< a6o fioro
cn;ragoni Ba AorroMororo MareMaruuHo o6rpyuroBarrux vro4e"rrefi oqinxra,
ocKi,Tbnu HeMolr{J'rrzBo o6'exlraaHo BpaxoByBarr{ B14grraqeui xouuonenrlt
ayAr{Topcbr(oro pr{Br4xy n an'aarcy g BeJrr4rton xi;rrxicrro Bwrinnrzx, u1o
Brr"rrrBarorb Ha Hr{x, i cy6'enrrarHoro xaparcTepy 6ararr,ox ia rqnx sMiuHrzx,
r,,piir,rie, Maprerr4ury i cuoco6u pea-nisaqii, A)fiepeJla Sinancynanus i Me-
r,,.,r,rr Bupo6HI{rtrTBa. Ay4Iatop rroBl{r{en Taxo}rt orpl4Maru inQopuaqirc
r r 1 x r poeuiuleuna i noryrxnictr 4irour'rx ni4npr'remcrB 1xJIie11Ta, ix siA.qiJeu1'
r rlri.rriii, a raxoln AelleHrpaniaarlii npoqecy xepinna4:rna. Ay4r'rtop Aocfl-
 I
I
I
58
rae IIocraBJreHOi Merrr, Br.rKopLrcroByroqu pianorraniftri gmepena in$op-
uaqii, y roMy q.r,rcni ypaaoei crarncl.nvHi 4aHi, lmypHaJrr{ a exosonrixn,
(pirrancie, [poMrrcJroBocrin ropriani, arirrr rpo rpoBeAenua nnyrpirunr,oi
ayArlTopcbKoi nepeeiprn, esi'rr,1, ni4roroa,reui ea peryasraraMH
4innr-
Hocri ni4npr{eMcrBa rioro xouxypen:rin a6o ra"rryai'ponrucnonocri.
A w q, ni a o c tn aru.x. t o'i, ip iu. an. c o e o i in ip o p n aqii). p oayrriHnfi ayAr{ropoM
6isnecy uepe46auae ralco'*( BHaHHfi aaxoAi.r i npoqegyp 6yxraa,repcrxoro
o6niHy, rr{o Br4xopr.rcroByrorr,c,fl x,rienrom. AyAlrrop,rou"""r, B14BHar{r{Trr,
-llr nignoeigarorb HaflEHi aaxogn i npo4e4ypn c]raxruunorry
BeAeHHro disHe-
cy I aaraarur{M rrplrHrtrunarr 6yxraJrrepcbxoro o6;rixy. Ay*ce yna}+cHo
cnig eunuraru srwiuu, u1o ai46ynlrc' a oprauisaqii 6yxra"rrrepcrxoro o6-
nixy aa 'rac nepenipxu. Ha{ionanrnufi HopMarr{E ayArrry J\! 12 .,cucre-
ua nny:rpiurHboro KoHTpOJTTO ni4npuevrcTBa ra pr4ur{Ky, noe'fi3aHoro 3
e@ex'rrarHicrro ii Qynxqiouynagu.a" [2, c. 8g-g0] uepe46auae BpaxyBaH-
rr.fi Tanr{x Saxropin oqiuronaunfl Brracrr{Boro Dr4BrrKv:
a) na pinni @inancoeoi sniruocfi:
renrnicrr:- ocsira i @axorari AoceiA rcepinuurlrna, itoro .recnic.rl. HoMrre-
Heop,qr.rHapni o60r'aaxrt nepinnaqrsa (non'aaaHi s o6crauuHamu,
.rlxi -nporoHyror:r nepir.HlrrIrBo Ao nepeHpyr{eHg.fi
SiHauconoi aniruocri);
- xapaKTep 4inrsuocri ni4npruenrr"rBa (cran rexnixpr,'rexroaorir,
B[JrrrB cnopiguenr.rx cropin i xonHypeHTie Ha fioro 4innr,nic:rr, rorrrr Ha
I v {riuauconux Aomymerrax
upogyxqiro ra in.);
6) ua pir'i noxasuuxie cpiuauconrzx aririe i xareropifi onepaqirt
rrepeKpyrrelrHrr Molrcyrb BrrJrr{Hyrrr Ha rroKaSHtrxu (piuaucoenx seirin (pa-
xyHxr{' AHi 6y-rrrz paHirue cKopr{roBaHi, CX,ra4uicrb ocr{oBHrlx orreparlii?);
TeHAeHrIii 40 A6lrr:nonoi 4ia"nruocri a50 HesaKoHHoro lfpnBJrac-
HeHHJ{
- axrr.rsis rorqo.
6.3.2. Oairoonarnrs pHBr.rKy rrpu rconrpo.ni
flo"ro*ceuns uaqioua,rrnoro HopMarnBy ayAr4Ty Js 12 .,oqiu*a cr-
creM BHyrpi.nfift'oro KoHTpoJrro nigupuewrcrBa ra prrsrrKy, non,Rsauoro 3
e@ercrnnuicrio ii cpynHrliouyea u na" Br4Ma rarorb ni4 ay4r.rropa oqixronau_
H.fi prrsr{Ky ueni4nori4nocri rnyrpiruHbor' KoHTpoJrro B
ABa eranr4: no_
nepeAHe ra ocraroqHe ouiu tosauHn pr.13r4Hy neeiAnoeinuocri nuyTpiruusoro
IroHTpoJrro.
Cragii
I. Ha nepwiu cmadi'i ayAr{Top noBrrHeu orlinnrv pr4sr4x HeBlAnOBt.q-
nocri nHyrpiururoro KouTpoJrro Anff Kolrcuoro cyrreBoro SaJrrrrx$y 3a
SyxraarepcF,KrzrMn paxyHKaMrr a6o cyrreeoro onepaqiero.
Ilpoeo4avlr no[epeAne oqiHronanila, ayArrrop Br4r(oprrcroBye :raxi
nepeai pr<a fl epBHHHr4 x 4oxyrvrerrie;
- , \ r.n ly, i taxux, ulo Marorb ni4nonreuua
lpoBeAeHH.fl our{TyBaHHff I CrrOCTepeXCeHHff CTOCOBHO nportreAyp
"ir\,'r'l)rLuHL,oro KoHTpoJIro, crocoBno fiKl4x HeMae BMorI{ npoBecrr{ uacxpiany
ir,.;rcnipny;
roBropeHHrr nporleAyp nuyrpirunr,oro KOHTpoJrro.
I li4
.12g ebupanna 4oxaeia cpyurqioHyoarrufl cr{creMr{ Buyrprrrrur}oro
r .rr'r'[)o.rrro ayArrrop BpaxoBye cnoci6 ix orplrlraxua, noc"ni4onnicrt, B axoro
i,('rn HaKorrurryBanr4cfi flporflroM neBuofo nepio4y, r,a gocni4 oco6n, ana
,' | | )rr r\{ttJ'ra raxi 4oxaera.
Ay4urop $ixcye y po6ourax AoKyMeHTax ai6pani ai4orrocri npo crrcre-
,'1' o6.nixy i nnyrpirunboro HOHTpoJaro, pocpaxoBye pnlvr ueni4noni4-
ir,','r'i nilyapirunroro Kourponrc. ,flrcrqo pnsrrx nenignoei4nocri nuyrpiru-
i, r'( )r'o rtoHTpo"nro oqinroerbc.fi ayAr{TopoM flK neena.rnraft, ain noflcHlo€ n
r' ir. \ McHTax o6rpyuryeanHs ceoix eracHoaxis.
:!. IIa }pyeiii cma0ii ayAr4rop nocrifino reper,rrflAae upaaull,uictt
rlr,ii.rrcrrol'o nulr oqinroBarlu.fi pr4ar{Ky neniguoai4nocti nuyrpi[rr{boro
iL r,r'r'l)o.[ro,
Ao caMoro MoMer{Ty aaBeprrreHH,E ni4roronxu ayAr{TopcbKoro
rr ri('u()nxy, i euocfirr, nignoni4Hi $opexTl{tsr{.
( ) r rlrorannR Bfi acrr,rBof o pr{Brr}ry
li ueai4noni4nocri nuyrpi ruHboro KoH-
! r,( | rlf o 6amano oecru ari4uo B AoAarxarvru J.,1! 16, 17 .
{i.it.3. Oqimonaggs pr{Bnrcy HeB}rflBJrel*Hff Br.rKpr{BJreHb
l' r r BUK rreBrrfi BJreHHn 6eeuocepe4nro uon' as afi:r-fr. a rrpoBeAeHH.fl M rre-
I r,r(.)rurr{x rrpolleAyp nepeaipxrt. Frasux HeBufiBJIeHHfi, nctaHoefienufi
,,r r:r\()M rrpoBeAeuHfi nepeeipox na cyrrenierh, .qo3BoJr.fie capyqftTrrcrr
ir, .irxi71HUM pirneu yrreBHeHocri cr:ocosHo pianorvrauirnoi in@opmaqii,
,r r.:r v icrrzrF,ca y
SinancoBr{x AoKyMeHTax.
I'clrvnrraru orlinrooauua BJracrr4Boro plrBr{Ky i nny,rpiurnboro KoHT-
1,,rr1 111 llgps6yBarorr, y anoporHiit aarexrHocri ni4 nplrrZnatoro pinua ue-
i,rrr| B.rrcHH.fi Br4KpI{BJIeHb. [e oanauae, ulo .II{M nulx.ruil prrSrlK BTTKpLIB-
',, ilil.il Ma'tepialin, tlru BlrrqrrM e npufinarrafi pinenl HeBfifiBJIerrHfl BrrK-
t,,rr'ir,lL fipu rrraHyBauni ay4ra'roponr nepenipox Ha cyrrcnicrr, axi cnpr-
rrrlr:111i Ha o6vrerxeHna o6cary ay[t4Ty, i nasnaxu.
Ilrr6ip ctparerii ayArrry AJrJr Koxcuoro KJracy rocrroAapcbnr{x o[e-
1'.rrr.rii n6o 6yxran:repcbr{ux poapaxynxie Bare}rcraTr, ai4 6auenna ayAr{To-
1,,, vr orpenrusHocri no6y4onu ni4noui4nrx nporleAyp xourponro i ni4
| , )r'( ), r{o siH ssalrtae eQercruenirurm: nepenipr{r{ [porleAyp xoxrpoaro a6o
, r vr r x 6yxralrepcr,Kr.rx pocpaxyuxia. Aygvrop Molrce orpr{Marr{ neo6xigri
, r
rr. vr y /\olrBarr ruJrfixoM npoBeAeunfl uepeaipox 6yxraarepcr,xlrx paxynrcin
',.' , r'r"r'csicrl, aJre He MoHte nosHicrlo Bt4Jty-q.vrrA ilpoBeAeHHfl nepeaiporc
ii.i cv'r,TeBicrr, crocoBuo ycix qinefi, trxi craa.rrsrr,cfi rrp]i npone4euHi
Ao Ba)rdJrr4 Br4x 6yxranrepcL,Kr{x
 I
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60

li
4oxymentie a6o xaaciB rocnoAapcbKrax onepaqifi. Pesvar,rarn nepeaiporc
na cytteeicr:r a6o ni4r:uep4arr, npanra.nr,nicrs sr4cHoexia ayAuropa, spo6-
rre'lvx aa oqiHxu BJracrr.rBoro prl3HKy i przazrcy FcoHTpoJrro, a60 ne niareep-
.usrr rloro.
.fx aaaHa.raJrocff y posairi 6.3, e4uxr.rx HayKoBo o6rpyuroranr.rx Me-
ro4ia nrzanarreHHfl ,rrK cyMapgoro ayAnropcbnoro pusr4xy, rarc i iioro
ICOMIIOHeHTiB ne icnye. Hemae o.(HaKoBOrO I]pOCTOrO, MareMarl{qHo szni-
peHolo ni4xo4y 4o o6'e4nanH.fi onpeMr4x piauie pr{Br.rKy. Ay4uropu poa_ AYAI{TOPCbKA OUIHKA CI4CTEM}I
xoAflTbcg B rrrrTar{H.flx rr1o4o poslripie 4ocratnbo HI{SbIcor'o a6o encorco-
ro pr43r4ry. TOmy na croro4nirunifi genr poepo6na EayKoBo o6rpyxroaa- I}HYTPIMHbOIO AYAI4TY I KOHTPOJIO
nnx ui4xo4in gna orlinxz ayAr{TopcE,Koro pr43rrKy ra fioro xounoHentia,
a raKotrc HopMaruBHrax mogenefi BrrSHaqeHIl.E ea}I{rueocti i o6'e.4nann.s
iI'i4uo si cr. 23 Saxony VHpainz "flpo ay4uropcbny gialrnicrr"
sHaqeHb pr4srrKy 4aa sinaucoezx asiria e Ay)fie Ba?fiJ'rrlBr4M rrr,rraHHfiM. rrrrr.rr,rricrb ayArrropcr,Kzx
Anaa iayrov ra vro4en i Br{aHar{eHHF ayA Lrropc b Koro p r4gr4 Ky, c.ni4 aaaHa- Qipu o6uerxeHa HaAaHHflM ayArzrropcr,Kr4x
n()(:.rrvr ra Br{,qaMrr po6ir, nri 6esnocepeAubo crocyrorr,c.fl HaAaHHa ayArr-
TILITI{ TaKe.
r'{)l)(:r,Kux nocJryr uepenipox a6o eftcneprrza. Ayguropu
i'
1. I{i mo4eai ne pospisnsrors npiopurerin y KoMnoHeHrax ayArz- | :rv/(Hropcrrxi QipuN - KoHcyJrbraqifi,
He Marorb npaBa 6eeuocepe4nro 6parrE yr{acrb y
li TOpCbKOTO prr3r4Ky, cnpana B ToMy, LqO CKJTaAOBi ay4lrropcr,Koro pusrrKy
i
lrrpo6uugoMy upoqeci Ha nignpraervrcrsi a6o BrrJrr4Barv ua nroro. I{a
BrrJrr/rBarorb Ha SaraJrbHufi ay4uropcrrcrarz pr{314K no-pianouy. BI4xopzc- rrr(()uoAaBqa HopMa o6yivroalena icnynaHuawr 4eox {ropm npoBeAenHtr
TOByrOqu sraAaHy MoAeJrb, sara-nrnr.rit pinenr ayAlrropcbKoro pr4srrKy Molrce ;r\'/(u'fy, sxi uarorr pieuy uery, r{€ euyrpimuiii i aoeniru}rifi ayAr.rr.
6yr:ra o4naxoBrlM Ba pis'nx o6csris fioro xounonenris. flpore cparcrrav- llrry'r'piruHifi ayArrr npoBoAl,rrr,cfl -BcepeAr{Hi cauoi oprauioaqii Ba BrrMo-
nnfr pieeur puar{Ky 6y4e neo4naxosllji. Haupux.ua4: I , r( ) rccpiBHrrqr:ua ni4nprzeMcTBa ayAr{TopaMlr, arci npaqiororr y qifi opra-
I

rrr.r;u(ii, i riero qr.r iuruorc ivriporo BuKoHaHHg ixuix rlyuxrlifi oa.lrexcnrt siA
APr: BPr. PItl PBr:0,9.1.0,2 0,16, (6.3) rur.rluly nepinnr.rqrea ui4npuevrc'rna. Towry nuytpiurnifi ayAr.rr He Molrcua
AP" : BP2'PIt2 FB":0,2.1.0,9 0,16. (6.4) nrrir)r(ilrr{ HeaaJre}rcHrrwr i o6'exrranHrarrr. flpore IIe He BMeurrrye anaveuua i
.flx 6auuwro, sara-{bHNfi ayArrropcbmnf,pusuxgopinurce y ABox tslzfra1- n:r)r{./u.rBocri rnyrpitrnroro ayAr.rry ax ueni,4'elrnoi .racrunz rdonTpoJrro"
II rcax 0,1-6, rrpore Qaxraunzfi ayAr4ropcbrcufrpuzux Heo,quaxoBufi. V uep-
rxoMy Bzna,qKy BcraHoBJreHmft nucortwft pinent anyr:pirunr,oro pr4sizrKy 3a
il
lI yMoBr,l noeuoi He40nipra Ao c'|c'feM uHyrpiurHuofo KorrrpoJlro nrArrpr4€M- uo/r €KTr.r l MeToAr{ BHyTplruHbor0 ayAr{Ty I KoHTpoJrK)
lf CTSA. PNSI4K HEBI{SBJTEHHfi BIIKPI{BJIEHI, BCTAHOBJICHO HA IIIISI,KOMY ( )6'enranrz euyrpiurHr,oro ayAr4Ty e:
{
PiNUi,
rqo nepe46ar{ae Br,rcomrlfi pineur ri4noni4anr,nocri aygraropa Ba po6ory, crrcreMa enyr:piuurr,oro KorrrpoJllo;
I ,{KA BUKOIIYCTbCfl. B iUUTOTVIY BIIIIAAKY PI{3TIK IIEBIT.EBJIEIIH,E IIOMI4JIOK
BCTaHOBJTeHO Ha BrrCOKOwry pinni. I{e oaHauae, fldo ayAr4Top
oxpeui crarri 6yxra,rrepcr,xor T a oneparuBHoi inQopuaqii;
- ynpaeaincbxi piureHH.fl , ix e$ex'rraenicrr,;
Aoflycnae
nnoxcnusicrb HeBnfl BJreHHfl cyrreBr4x rroMr{JroK y SinaHcorifi esiTHocri. npoenTr4 ynpae,rincr,Kr4x pi[reHr,;
2. Sra4ana MoAeJrE, He Aa€ onficy uero4in oqiurcz cnJraAoBr{x ayAr4- $iHanconi nporHoBr4;
TopcbKoro prl3rrKy. Touy ne apoayuiao, fiHrrM irr4HoM orlinroraru perpocrrexTuenuir ra nepcrrexrur.nwfr aHaJriB ;
rcinrrcicno KoM[oHeHTra ay.quropcbKoro pr43r!Ky, Ba rliero MoAeJrJrro ayAn- inQoprvraqia npo rocnoAapcr,Ky 4ia"rr,nicrr;
rop oqinroe i nraana.rae pr.r3raK oKpeMo y Ko;rcHoMy BrrlaAKy rrpoBeAeHHff nnafi no nignpr.reucrna;
ayArrropcbKoi nepeaiprcz. A"'re Br43HalreHHfi ii s nirr,xicnonnv sr4paxeHHi CIICTCMII ONOAATICYBAHHfi ;
ue ri46ynaerrca. crlcreMl{ nJIaHyBaEHs, HopMyBaHHa, wrarepia.rrr,Horo crt4MyJrroBaHH.fi ;
nnyrpiru:*orocnoAapcr,Krafi rconr:ponr, ;
BrrxoHaBqa gracrluuiua.
Ilcea,rexno nig nra4y ayArary, Qopm i nrero4ir fioro e4ificuerrufi ay4u-
r,,p y cuoii4r ;qianunocri noBrrHeH fiepyBarrrc.fi [puHqr4naMu i MeToAaMu
,rv,r(n'r'y. Itrprz qr,onay cri4 nau'Rrarr4, rrlo merogravxi upzfionru enyrpiur"

qffitsllffi: -qsjrqqwi
F''iffiF_
 62
63
Hr'oro ayAnry Marorr, Ae.flKi Oco6rr4Bocri. Ix cni4 posrJrJrAarr{ crocoBHo l)rlrllil'oro KoHTporro n ayInry, orlinur:n ii nx ocuosy AJrff cKJraAaHHfi
KOHKperHlrx o6'ercrin.
'l,rrr:rrrcosol erirHocri. Merorc ana.rriey oqinxn enyrpirrnroro xouTpoJrro
cepe4 MeroAr'rr'r{x npr.fi onrie BFryrpirx'r,oro ayArrry Mo}rcHa sugiltu - !.r ;rv/(r.r'ry g BcraHoBJIeHHff cryleHa gonipu Ao Hr,oto, tqo, B cBoro qepry,
rlr 4ei rpyrru: i,rr ri()l)r{croByer},cfl AJTff BcraHoBJIeHH.tr XapaKTepy, o6cnria ta tprnraaocri
HayKoBoro MrrcJIeHHfl; i,rr ri( )rrllHH,rr flporreAyp neperipxra na ei4noriAnicrr i cyrrenictr,. v csiroBifi
-
i gorcyrreHTaJrr,Horo ayArrry,
- SaxrnvHor.o
MeroAr,uunit
!rt);rr('r'urri icuye 4ra ocHoeHi ni4xo4u 40 0qinroaanna nHyrpiruHl,oro KoH-
npr'itom Hay*oBoro Mr{crre'Hfl e Hafi uourr.rpenirulrrrn. Bin i t,().rno ri ay4zry npn [poBeAenni sosHiruHboro ayArrry:
BtlKOpUcl'oByer}'c,E AJr.fi BrrBrreHna ycix o6'enr.iu uuyrpi'Irnroro ayArrry.
clrcreMHo opienr:onan nft (Tpa4yrr\ii,ruufr) ni4xi4 ;
Kpur:rauno BtlBrraroqu noxcurr? 06'exr, ayAr4Top Br.{aHarrae Hari6i,rr,ru eeeH-
ilroeipnicuufi ni4xi4.
TnsHnii MeroA ayAu'fy, 3a ffKoro eiH trrol*e Bunopficrarfi enpr.rc.rrauui
MeroArr, eKcIlepfir3y 40xyroreurin, vrarepi-a-nr,nux rliunocreii; na60pa.rop-
Hr{x ra i'urux aHa-niair; }co'Tpon},Hrrx nepenipoH. Idi lrero4n Mo}rcyrb .2.1. Cucremno opi€Fronanufi (rpagu4ifiurfi) rrrgxrn
7

Br{noprrcroByBarrrcb ayAuropcM Seanocepe4Hrtro, a raKorr{ ia aa,ry.1sHHgM I lar.i6i"nrru fipocra nepenipxa qe cyqi.nrue 4oc.ri4r*cegHff, KoJru fiepe-
saxiaqin pieurzx cneqia,rrsnoc'efr. Aygr..rop Mo?fie tsrr*opr4croByBarr{ Ta- rrl)lilo'r'bcfl yci e,remerru crrcreMl4 - nuytpirunroro KoHTpoJrro ra ayArlTy.
xonc npr.rr?oM MoAeJrroBaHHfi . 'l':r rt r r ii
Ma€ HaBBy crrcreMuo opieurorauoro i norpe6ye uig ay4utopa:
Mo4enroeauH'fi Aae rvrorx,rnnicrr poapo6nru cpinaucori rporHosu, no- 'i4xig
I ) nuenneHocri, u40 ua ni4npueucrni icuye crrcreMa nuyrpiruuroro
rrepeAr{rr{ ft y cynyru uerarlrnui ren4eirr4ii poBBrrl,Ky ni4npl.rerrcrra. i , 'il'r'l)oJrro ra 40cni4xceuna (onucy) xonruoro eJreMeHTa qiei cncreura;
.("rra npoee4 euna e a rc muv Ho e a ay 0 u m y Br4xopr{croByrorb : ll) oqinxlr na4ifinocri KolnHoro eJreMeH't'a crrcreMn;
ll) nepenipxr{ cryrrerrfi BraKoHaHHfi enyrpiruuirvr KoHrpoJreM fioxJra-
- ineeurapr.rea4iro;
o6ctexceuua, na6oparopui auanis14, xourpo"n sui o6rvripr.r ,' rnx Ha Hroro $yHrcuiti;
Hlrx-po6ir;
Brr KoHa-
.l) nnuecenn.fl Br.rcHoBKy aa peayJTbrararru nepenipxu:
KoHTpoJTruuii aanycn cr{poBrrr{r.r i nnarepia,rir y nlrpo6ulrqrno; cr{creMa nnyrpiruuroro }douTpoJ.rro ayAr{Ty er}renruana, i na uei
I
t - 6eanocepe4uifi
- inuri Mero.trr{. KoHrpoJrb sxocri npo4yrcrlii ua po6ovr.rx nnicunx; \'()1rilrit noKJlacrrrcfi, rqo Aa€ Nrorx,rrtsiclft, cHoporrrrr.r
,rrrx rrcpenipoK;
rti-rrr,xictt re.raJrb-
- upone4 eu:ni 0 orcy ne HmanbHozo
flpu c14creMa nny'rpiruusofo KoHTponro ayAr{Ty ne ua4ii.iHa,
ay 0 umy BrrKoprrcroByrorr : i xi,rr.rcicrs
eycrpi.rni neperipxu; r,.pr,rripox Ha ri4uoei4uicrr, rpe6a a6irrurfirfi .
- nepenipnrr ;
i

-,'ri.rr.r,rrui
npnfi owrra cnerliaar,uux poapaxyuxin;
- crarucrr{.nti rvrero4r.r 7.2.2. Innonipnicnuii niAxu
- ercoHoMlKo-MareMarr{.*ri lretoALr;
; ('vuiltna
nepeeiprca ilpr{ npoBeAeHHi conHiurHboro ayAhry r{e Mera
- nplrfiour -
r.'l)lilf oro ayAr{Topa, J{fta npaxTr4.rno nixo"rrtr ne e6ynaerrca. Tomy ayrv-
j - npuiioulr nporpaMuoro KouTpoJrro ineoprrarlii;
excneprHoi oqiuxz 4oxyiueurin; r')l)rr Br{KoprrcroByrorl, nr6ipxoni uepeniprcu. O6csr nepenipox,,na
- 6a,ranconnfi iwero4; ,, r rr 0 rriAHicrb 3a cyMolo" Bl43Ha.raerr,cfl 3a oqinxoro prrSrrKy. Ay4rEropy
r r

- iuuri Mero.tru. ,r,'1rr'71ycitvr rpe6a BcraHoBrrrr{ Aonycrr{Mr4it aaranluuit pinenr ayAr.rrop-

ll - , r.rro|o pnsr{Ky. v cnirosirl npaxruqi Br4SHarro, rqo
Aonycrr.rrvrrafi avgurop-
' '.r. rrii pMBr4K Bt4HeceHHfl HenpaBrrJll,Horo BHcHoBKy npo 4aui nepeeipxu
Beaeuoais BHyTplrltrrboro (orrfpoJtro i soBrri[trn oro avAr{ry , l:llroBr.rrb 50k. fiani ayArrrop [oBr4HeH Br4sHarrr.rrrr rarci 4xepera
,rrl,/(rleHb.
I{er? ni4poo4ia nprtsHa.renrart AJrfi BrrBHarreuna po,ti nHyrpirunroro
KouTpoJrro i ay4ury B Meroro fipoBeAeuH,fi aonuirxuroro uy4"ry. | . Buyrpiurui Qaxroprl poaBlrrxy ni4upucructna (rlrn rexno,rorii, Rrca
Bi4noai4no AO BrrMor Haqionanrnoro HopMarrrBy ayAr{ry rr ! r rrol)lrcroByerbc.fi na uiAnpraelrcrni "how-hum" a60 rpagrqifirra rexHo-
N 12 "oqiH*a crcreM14 snyrpiruHroro KoHTporrc rignpuemcrBaVxpaiuu ra pil-
r"r j'r. BilKoprrcraHHff csi'tostlx
AocRrHeHb HayKr4. rexnixu i rexnolorii y
B,,Ky, "1';rrtTnr4i nigupr.renrcrBa, pe3ynr'Tarl4 rrpoBeAerilrg goeHiurHboro ayAr4Ty
a e@emrunnicrro ii $yuxqionyna'Hff", ay4urop, npoBo_
''oB'fiBarroro ,.r r()flepeAHi poxn ra in,
A'Erru rrepeBipxy, nonzneH yrreB'rrrzca y Qyuxrlionynarrni cvcreMrr BHVT-
I 64
65
* 2. flpoqe.qypra auaaiey rocroAapcbnoi 4irnruocri sa ri.rrsxa poxia ,l . llpoananiaynarra rpoqe,qypff uHyrpirunsoro ayAr.rry i xonrpo.rro s
lr 4icnurocri ni4nplreuctna. r\r,'r,oro orpr4MaHufi iu$opuarlii u1o4o ix cyrrenocri.
3. Ilpoqegypa nHyrpiruHboro KoHTpoJrro, Rxi e ronoenrrM AlicepeJroM fr. Buxopncrarr4 Br'c*oexu sosuiilrnix ay4raropia r4o4o crrcreM Brryr-
AoKasiB. Irrurrr)oro KouTpoJrro i ay4nry.
flicas Br{guarrenHfl goxaaie cei4veul HacryrrurrM eranoM e Br{BHa-
r{eHHa neo6xi4noro cryfieHr BrretsHeHocf i _si4 rr.rxonaHHfi rrepeBipxn Ha
7.3.2. Otmc cl{creulr nn;npirrrrr.slo aygury i KoErpoJrK)
cylreric'rr, i rvrom.nueoi earolrocri 4onaair B fionepe.4uix 4xcepen.
He6eanexy roro, rr1o nepeaipxa ua cyrrceicrb He Br4flB?rrb cyrreBnx /[oc"rri4xcennfi cn'creMr.r euyrpiruHroro HoHTpoJrro ri ay4nry, flKe rrpo-
rroMr4Jrox a5o nopyfireHb, Hasr4Barorr, pr{sr{KoM HeSuaxo4xcenna. Bin rr)/u|r'r, ayAr.rropr.r, rpe6a npe4craBzrr{ y naii6i,rrru npnfina'ruoMy Btr-
cni4uzrr npo re, u1o ay.4rrrop Br/ranarra€ firuonipuic'rb roro, ilIo noMraJ'rxlr, Irril71i. B ay4r.rropcrxifi upaxr:uqi nuxopracroByrorb cxeMa i ncsrcneung
ue norui.reni cuctemamra nnytpinruroro KoHTpoJrro, Mo)rcyrr, gaJrrarrrl4Trrcff /(() rrllx. BoHz sx MeroAlzr o[r{cy nnyrpillfiil,oro ayAI4Ty i HouTponro
r\rirr()'r'b pflg cyrreBrrx rrepeBal nepeA inrulrulr MeroAaMrrr:
TaKOlr( nenovri'reuumu i n pasi npone4eHHfi ayArlTy BrrSHarreElrff SaraJrr,-
HoIo ayAllTopcbKoro pr43r.rKy, HaBeAeHoro n ni4pos,qiri 6.3. | ) no4arorr iuQoprvraqiro ilpo clrcreMy Ko'rpoJrro y roriuuo-noc.uiloe-
hvloaipHicnufi ni4xi4 4o oqinxlr c14creMr{ eHyrpirunsoro xon,rpo.nro i rr,rmy nutrrgi;
ayArrry nepe46auae, illo Ba MolrcJrtrBocri ensHa.rnru poarrip ay4rlTopcbno- 2) 4arorr ilroxrnr'sic'rb Aylrce ruBr,rAxo BcraHoBr{Tu .rrorixy nriyrpiru-
ro pr43rrKy, nnyrpiu[irofo ptrsr{fty i prrezxy KoHTpoJr}o Mo}fiHa Br{3Har{rr- rr,olo KoHTpoJIro, Bl4ffBrrru ii cna6ni i cr.rnrni cropoHr,r;
tu i poatrip pr{Brr}ry HeBvfiBJreHrrJ{, r{o Aacrb Mo}rcJrueicrr ayArrropy Ao- ll) moxtyrr e ycnixom Brr*opr{croByBarucfr B encrpeMafibr{r{x cr.rrya-
crarr, ror{Ho BcraHoBrrrrr xapaHTep, o6csrn i r:punanicrb BuKoHaHHJ{ npo- rr,rilx (arcrqo BrrcHoBxrr ayAtrropcr,Koi Sipvru ui44arorrca cytrniay, aygr.r-
u,e4yp nepeniprctr na cyrrenicrs. r'r'l)lrM Ha ui4craai cxeM Aylrce flpocro AoBecrr4 ceoro npaaory];
,'l
) sposymi.ni cne4iaaicram pisnlrx Saxonrlx crpfiMyBarrr!;
l-r) 4yxe JIerKo Kopr.rryrorr,ca i uorxy'r,b Br{Kopr4croByBar}rcr. uporrr-
7.3. f, ocaiA)KeHHr fi oqiurcnaHHr crrcreMr4 BlryrpirrrHboro r on Oararrox poxin a neo6xi4rrnMu Kopt4r.yBaHufiMrr;
KoHrporrro fi ayarry (i) 4arcrr, Morxnnsicrb
''pocre]r('or:r,r
@ygxqioHyBaH'fi c?rcre]r' ,rr* y
rrpot:lopi tax, i sa qacoM.
Heaaaex(Ho ai4 r:oro, axufi nigxig o6pan ayAr{Top 4.na o4inroeanna llpore rpe6a rraru na yaaai, ulo He y ncix BrrrraAHax cxeM.r.r volr{HA
ctrcreMr{ nuyrpirunroro ayArrry i xonT polro c14creMHo opi€HToBaHr,rfi rilr{()prrcroByBarr4 AJrfi oIIIIcy cncreMrr t{K MeroA. He4o4inruo B}lKOpr4C_
ulr ituonipuicnrzit, eiH rroBrzrHeH Brtxorrarrr -po6ory, rqo cxJraAaerbcfl B r'()rrvBarlr ix 4na ourrcy Ay}Ice cxJra4nr,rx a60 [pocr]rx 6igHec-cucxteNr,
-
Tpbox eranir: 4ocni4xceunfl, orrrtcy ra orliuroaannR. 'l'rrrc.)+c rpe6a npaxoByBarlr, qo cxeMa
Aae noBHe y.fiBJreuufi upo $ynxrlio-
ilvrtllHHfi crrcreMrr, rinrru trKrr{o rIfi cr4creMa fipaqrce 6ea s60is, Sararou
7.3.1. [ooria]rceunfl ;r(('cxeMa He Aae iutpopmaqii IIpo re, EK rrparlrce cr{creMa B vMoBax Herpa-
,[,oc"ni4rxenHfi cr4creMu nnyrpirun.soro a yALlTy i xou,rponIo ayAlrrop ,iurrqiiiur'rx cur:yaqifi. v qxx Brr[aAnax 6iaru npuitnatnraM Me.roAoM €
Molrce Br4KoHyBaTrzr piauvura cnoco6auu. It()iloIIeI{I{,fl.
1Buxopucrarr{ cKJraAeHy po6irurExawru o6nixoso -ana"nirrE.nrux c.nyx6
. v saram*orry azrna4i 4oc.ni4xenn.s i onnc ctrcreMr' enyrpirnusoro
uignprtenrctna inQopvraqiro npo crrcreMlr o6niry, KoMrrt,rorepuoro sa6es- r\{)r'r'po,qro i aygzry xnienra qe c*Jragna po6ora, Lqo BrriMarae sir
nerrexH.fi euyrpiuuruoro ayAr,rry i xonrpo,rio.
- i cnerdaarnoi
rril rcouaaqin BHarrHr4x BHaHb, 4ocni4y nigroronxu. Harl6inrllr
2. Blrxopucrara y po6ori in@opnna4irc npo crrcreMu, ui4roron,reni r./(1r.,ro, Ha Haru fiorJr,fiA, opraniaarlillni npo6netrl{ euyrpirunboro Kor{Tpo-
enyr:piruirimu ayAvrropavrra. II{o6 Ha qro iu@oprwa4iro Mo)rcna 6y;ro uo- tr.lt i1 ay4ury BrrxrraAeHi y ni4pyvHr4ny Ba pe4arqierc A.M. Ityauniu_
KJracrfic.fi, uorpi6ni ei4noui4ni Br4cHoBKr{ sonniruHix ay4rropie tlogo , r,rcoro [45].
4ocronipnocri carroi in$opivraqii i cryneua Hegarre?fiHocri anyrpirunix Itox'a cxeMa cr.rcreMrr nnyrpirunroro ayArrry i rco'r:po.nro Mae cyflpo-
ay4ar:opio. Irr ),/\)ftyBaTfiCfl AOAaTKOBLIMLI OII{CaMII CTOCOBHO TaKIIX
IILITaHb:
3. Onr.rrarlr cnyx6onqin ni4nplremctna, ,nKi ripaqrcrorb y cnyx6i nryr- I ) 4xcepela i xaparcrep rpoxoA}IceHHa in@opvraqii aa nenraxrrrMr4 roc-
piruuroro ayAr{Ty i xonrponro. il()/(ilpcbKr{Mz oneparliamu. Haiicyrr:eniurlruz rocrroAapcbxrarvur onepa4i=
rr\1 il BBatfiarorr,cfr orrepa{ii y qux,ri orprrMaHHff npra6yrry, i uacamnepe4

, | 4012
 I
l|
66
67
ll
IlpoAalrcy roeapia ra oAeprKaHn.a rorisxz, 6aprepni oueparlii, ouepaqii
rrloAo BaaeMoaa"nixin, rrocryrrKn 6opry i azrvroru;
2) ocnonni 6yxra-rrrepcrxi pericrpr, r4o ai4o6parxarcT6 carrb.qo aa
paxyH$aMrr. I{a in@oprvlaqia norrerruye ayAr{ropaM BvKoHyBarr{ rrepe-
aipxu na cyrrericrr;
3) eniru upo cyrrenicrr 6yxra.nrepcbxrrx ouepaqifi. I{a inQopnnarlia
noJrelruye ayAr,rropy fipoqec nouryKy Arfi epeJr AJrfl [JraHyBaHHff [po4eAy-
pu rrpoBe,qenna neperipox Ha cyrr€sicrr.
AOKyMEITTAIbHE OooPiwrEHHfl
AYAI4TY

i f{orymenra"nrue oQoprt.nennff ayArrropcrxoi nepenipxn [poBoAr4Tbcfl

crarefi 7,21 Saxouy vxpaurz "flpo aygzropcbxy 4iaarnicrr',,
rrir rri4craei
r;r liona"rtHux HopMarr,rnie ay4zry:
r r

6 ",{oryueuraJrbr{e oeoprvr.neuaff ayAr4 Topcrrcoi uepeni p:r'Lr', i

- J\b
J\! 26 "Ay4uropcrxraft nracnouox";
I
- Ni 27 "Inrua inQoprvra4ia B
ll AoryMeurax, qo crocyerbcfl nepeeipe-
rroi ay4uroponr $iuancoeoi asi,ruocri uignpuervrcrBa";
N! 28 "Ay4raropcrrci Br4cHoBKrr cneqianuroro npuaHarreHnfl";
Nb 29 "OrliuHa rrepcrrexrrrBnoi einancoeoi in@oprvrarlii',.
-
3ri4no B qr4Mr{ AoxyMerrraMfi AoKyMeHTaJrbHe o@opnnnenufl ayAfiTy
{ r(.rftlAaerbca ia 4eox nz4ie 40ryrvrenrin: po60voro ra ui4cyrvrxoBoro.

tl 8. 1. Po6oqa AorcyMeHraqin ay4raropin

il
Po6ovi 1orcyuerumu rtre Banr4ctr, B flr{rrx ayA}rrop @ixcye Br4Kopvc-
Ilf 'r';rrri npoqe4yprr, Tecrr4,-orpr4MaHy insopua4iro i szcHosrz, nuueceni n
I ;rr':ry-nrrari npoBeAeHHrr ayl.pl'ty. Po60.ri AoKyMeHTtl e naacnicrro ayAvro-
lrrr. Bolrz Marorr, ivricturra nclo inQopuaqiro, axy ayAr.rrop BBalrca€ Bafi{Jrr4-
r il()ro AJrrr [paBr4JrbHoro Br4KO]raHHA Uepeeiprcz. I{a inQoprvraqia uoeunua
r r i71'r'nep4zrz BrurcHoBoK ayAr{Topa.
Po6o.ri AoKyMeHTtr Br{KoHyrorb raxi eynrcqii:
aa6eane.reuua o6rpynronanocri ayAr4Topcr,Koro BrrcHoBKy;
- aacni4venua ai4noni4nocri rlpoBeAeHHff ayArzTy craHAapraM;
- o6rpylrrosaxicrr rrJraHyBanufi KorrrpoJrro srocri [poBeAeHHfi ay
--- [poBeAeHnfl ayAr4Ty Ea e4vrrr4x
,
nnero4oaoriqHzx npfiHqu[ax;
Av'rV;

iucrpyrvreurapienn 4na ay4zropin.

- cJryryBarrz
Po6o.ra AoxyMerrrarlis ryrae uicrurr,r s co6i onlrc ycix sHarrHr4x Mo-
rrrt'rrrie i o6craazx, a flKrrMrr aycrpirca ayAr{Top ni4 vac [poBeAeHHs
ilv/(r.rry. Bona nonunna6yru.rirrcoro i epoeylriroro, u106 3a rrero MolKHa
r)vro JrerKo a'acynaru o6car npoae4enoi po6orra, nepeaipr,rru o6rpyHro-
 68 69
BaHicrr, 3po6Jrear{x Br4cHoBKiB. Fo6o.ra AoKyMeHTarIin nosfiHHa cKJraAa- Ayprtopcbnl{fi BncnoBott
ti.2. 1.
Tr4cfl B xo4i nrartonaxHs ayArrly. Ide,4acrs lronc.nlrnicrr, BpaxyBa"r/r Hafi-
lrenuri .qpi6srqi poSotn nignprzemcrsa. Po6oqa AoxyMeHrartris ivrae nigo6- llanepruanr,rrrlM eTarroM ayArrTy e cKJraAarrHlr ayAnTopcbKor0 BI4c-
paxcarzr rar<i ei,4onnocri npo KoricHoro a o6'exris uepeaipxlr: r()rrxy, flKufi Mae siAnoniAarl'I Br{MoraM Saxony Vnpauru "flpo ay4ra-
Br.rxopr{c'raui uer:o4r.tcra i recra; r,,)llcLKy gianuricrr" (cr.7, 21) ra Har{iouarbH}rx Hop}rraTr{ain aygn'ry.
- oAeplrcaHa in@opmaqi.s; Ocnonni eJreMeHTLt ayAr{Topcbrcoro Blrcrronrcy
- BI4CHOBI{Z. Ay4utopcrxuff st4cuoBoK cKJIaAaerbcff 3 TaKrrx poe4inir.
-" I)os0in "Sazottosorc", 4e tpe6a sarrr{carrr' ulo ayAr{Topcrna nepeeiprca
Po6o.ri ,qoKyMeHTr{ poapo6;rnrorbcfi Kor*cnrrM ayArrropcbKrarvr ni4npraeivr-
crBoM B ypaxyBaHnflM QaxoBoi ui4roroaxu ayArrropiB, ix 4ocoi4y, npuit- lrlx)rroArrJracff IIeSaJIe)fiHtI17.tI ayAVtIopaMI{, BKaSaTI{ Ha3By ayAIITOpC},fiOi
snr:oi opraniaarlii ayAnropcr,Koro ilpoqecy. ,ln l)Mtr{, a TaKo}iC HaBecTII IIOBHy IIagBy [iAfipII€McTBa, fiKe neperipaeri'cn"
Korxar.rfi poGovrnfi AoKyMeHT rroBr4uelr 6yrn na.nerxHr{M rrr4rroM o$opu- r';r ,ltc nepeeipxu.
aeuufi: Itos}in "Idony aApecA€mbca aydam" fio1'pe6ye 'linnoro ErrsHaqe$Hs
.It lxlcaTa.
-- Ma'lu pexnisrzrr ayAr,iropcbxor Qiprrtt, rroMep i gaty AoroBopy, Ha l'o.t7ia "Bcmyn" wricrrl'm 4ani npo cKJIaA aeituoc, i, ana nepeaipe-
Iri4cr'ari sKoro npoBoArrrhcn neperipxa;
pexniau:rn cy6'eKTa, rqo nepeaipflerr,cfi; ,r:rr:r,, A&Tyr Ha flKy 6yla Cr.rraAeua inSOpmaqiR, O6Or'ASfiCBe [OBiAOMiIeti-
---- Ma?H
Marzr i4euruSinaryihuuit rroMep i nponynneponaui cropiniclr; ,rjr 1l)11 siAnOSiAarr,niCt.u aa cKJIaAaHHfl SBiTHOCTi XepisnUU,tea ni4upue*t-
Syru eacni4uenrtM ayAr,rropoM, r4o rrpoBoAr{B nepenipny ia aaaua- ,..r nit ,la BayBalICeHHtr, qO ayAI4TOp eO6Ol'"Aeanrafi rOr:yraTlt BI4CHOBOK tla
- AaTr.r npoBeAeHr{s ayAr4Ty.
lreHrrsM , i r,r1r:,r.ilBi intf opmailii, sKa r{aAifiruJra 3a pesyJri'TaTaun nepeeipxl4
npeA-
Pri6ot{i AcrcyMegTr{ aaagn.rafi lricrn'rr: , r :rrureuoi gnirHocri.
npo Hnienra (ropra4uvuy, opraniaaqifiny, iuruy); I'oJ7iu " Macutma6 nepeaiprcu" nepeA6ar{a€ nucei'I'JleHHa MacruTeSiF
- i.n$opmaqirc
xonii rcpr{4priiHr,rx nepBnHHt4x ra iuutux 4orcyuenriu; . , \',rt 1'r.y i arrnicry BIIKSHaHI{1 po6ir. Idefi poe giri Mae 3a6e3r1eql4Tu cilo]tin-
- npo rrJrauyBauufl ay.qr.{Ty; il.r,ritM ayArrTopcbltoro Br4cHoBKy nnenueuicTr, y ToMy, iqo ayAI{T CnflaH0-
il -,{oxyMer{ra4ilo
in$opuaqiro upo npone4eni Tecrpr cucreM rr;rrrrtii i npOee4eUnfi ai4nOei4nq AO BIIMOT yKpaiHcbKLIX HopMaTlIBis a6Cr
KoHTpoJrro, npor{eAyprr
-
nepenipxra ua cyrrenicrr,, ayAlrropcrxi cnig'1sEns; r:r rnrMoraMrT nrixgrapO4ullx cTaHAaprin ay4r,rry. Ay4rar:Opcr,Kufi BTICHO-
I
i,or{ troBtrHeg MiCTUTq TBepA}ICeHHfi 11pO Te, IqO nepeaipga 6y.na Cn,iraUO-
croponnix aygr,iropin a6o erccneprie;
!

,t - BracuoBnra
BrrcnoBr{u, epo6neui ayAr{TopoM Arfl pianux o6'exrin ayAr.rry. ,,,irr:r i niAIOToBJIeHa B AOCTa"nborO gOCrOnipuiCTrC sxasnexNx UarlCytte-
-
ilicns aarcirr.reuns uepenipxra po6oui AoryMerrrr/r saJrr{rxarorbcfl y , l llI ilx noMIIJIOT( SSirUOCri.
ayAl4Topa, s;racnicrro 'arcoro BoHr4 e. Ay4lrrop rroBr4r{eu aa6esne.rurz Ha- Ay4r.rtop vrae oqiHut'r'r cy'rr:eeicrb TI0MI4JI0K y cracreui o6aircy i eHv'r-
gifine a6epirauHs po6oqr.rx gonylrenriu. Po6o.ri AoKyMeHrr4 uorxyrr 6yrr.r t!rrrulrrofo KoHTpoJIIO IrrAIIpI4eMcTna x.lienra, BI4flBI1iTI4 cTyiliul" ix nrr.nlrey
er.rnyueni B ay4rrropa sa piureHnau c,ri4uux opranin a6o cyAy. rlrinaucoBy gBiTHicrL.
r r rr
/lnni c.ni.4 BKasaT[ Ha Te, BuKopr{cToByBaBcfi rrrr He ErltK0p}tcT0tsyBaB-
, ]r ill)trHqr{rr er,r6ipxoroi neperiprcra in@opnnarlii i rqo ni4 uac nepenipHu
8.2. tligcyMxoBa AorcyMenrarlifl ;r\'r1r'rop BBepraB yBary r:inrxu ua cyrreei rroMr{tlxll.
Iligcynnxona Ao(yMer{Taqia cxna4aer6crr 3 ayAr{Topcbxoro Br4cHoBKy uclrii efi cFIo eox u ac micrr'rrr'r'rarci 3afl B I{ :
A yA r.r'ropc
Ta AoAarKoBoi,qorcynneHrarlii, n{o fiepeAaerr,cfi aaMoBrrranoei. npo re, ulo ayAnrop BflKopHcraB xonxperni TecTpr npI{ nepeeipqi
3a pea y"n s'rara Mr{ ayAr,r'l'opcr,Koi nepesipx r{ cxJraAarorbcfi a yA r.r rop- rrrrlrolluraqii, flKa lliArBep4xcye qzsponuit rrnar:epia.ir, IIoKJIa,EeHIafi e ocroay
crxlrfr BracHoBoK ra inura AoKyMerrraqi.n, rqo [epeAaerbcfl BaMoBHrrKy. , I r!{}l)cHu,ff enitnocti;
Aydumopcorcuit sucnoeorc qe o@i4ifiurafi AoriyMeHT, J{nr{fi crrra- npo MeroAoJloriro o6lircy, fiKy BI4ICOprrcraJlo xepirnuqr:ao ni4nplr-
-
.4aeT6c.fi B ycTarroBJ'rerroMy rroprrAfiy 3a pesyJrbTaTaMr{ npoBeAerrH,fi ayAr.rTy
, rvr{''r'na AJrJr fiiAroroaxl4 ssiltHocti n qinouy.
i uicrurn cyAr{cearr.fl-oqiuxy ayAr4Topa crocoBHo 4ocronipxocri rnirnocr:i, I'ot\in " Bucruoeorc ny1urnopa npo nepeeiperuy Qiu'ancoaA 3simHicmb"
rroBuorrr i ei4nonignocri .rranuomy BaKoHoAaBcrBy ra BcraHoBJIeHr{M Hop- ,,,,,r, pt:6ye .ri'rrOro Cy4ll{egHfl ayAI,ITopa 11pO SBiTHiCTb, 11paB]IJIbniCtr yCix

Mart,tBaM 6yx raarepcr,Koro o6,ri ry Siira Hcono-rocnoAa pcbKoi 4ia,ruHocri. n (.v,r,,r.eBr{x acnexr:ir siAnosiAuo 4o igcrpyxqifi npo 11opEAoK cKJIaAaHIIg
rr i l rrocri Ta rlll HHrrx npr.rnqr.rnin o6lixy.
Aygraropcrxnfi sr4cHoeox poapaxoB auufr ua ilrupone KoJro Kopr{ctynauir. ,

70
Pos1ia "Iama ay0umopcorco?o 6ucHotrcy". Aygurop rroBr{neH rrpo-
cTaBJrfiTr{ Aary ayArrTopcr,Koro Br,lcHoBKy Ha AeHb saBeprueHHfl ayArl-
topcsxoi nepeeipxr. Saeepueuolo BBa)+caerrcn nepenipna, xonlr ii pe-
gyJrbrarr,r Aose,qeHi 4o xepienr.rqrna ni4npneMcrBa, Ha .fiIroMy rrpoBoAr{Jra-
ca nepeeipxa i rcepiunuqrno ni4nucano snir:u, ulo .4oAarorr,cfi Ao aJr4rr-
ropcbxoro Br4crroBny ra aKTy npzrZonny-agaui po6otlr. Kepinnurlrno
ui4upr.rewrcrBa fioAae ayArrropcbKui.i aficHonox 4o ni4noni4noi no4atxo-
noi iucnercrlii Vxpaiulr ne nicHiure flK rrepes Aecsrb 4Hia nicln raxiu.ren-
H.rr ayAr.rropcr,Koi repeBipxu.
Pos0il "A}peca ay1umopcorco'i Qtipnu." wricrzrr anpecy 4ir?cnoro uicqe-
3HaxoA)fieunfi ay4r4Topcbrcoi Siprvrr.r, HoMep ra reprriu aii niuenaii, orprrMa-
noi ei4 Ay4Nropcr,rcoi na.rraru Vxpainra.
Pos}ia "If ilnuc ay)umopcurca?o tucHoarcy". Aygnropcr,xr.rfi BrlcHo-
BoK ra aniruictr, fipo fiKy ayArrrop .qae csifi BrrcHoBoK, ni4nracyerrcn
HeBaJre'fiHI4Mr.r oco6aMrr (ay4zropavru) eig ivreni ay4uropcr,xoi @iprrr.i.
Bugr.r ayguropcrlcr{x sficnosrcir
BracHosox rvroxe 6yur:
6eoywronno rroor4Tr{BH}rM;
- yMoBHo rroarrrrlBlrnnn (ia sacrepexenHnnnn);
- HETATVBHIIM;
-
ayAurop ei4monlRc'ruca ei4 BuAaHHff Br.{cHoBKy npo aBirHicrb
- iurrift
i
oQopwuae csifi asir s rpopui.
I V rprox ocrannix Br{rraAxax Br{cHoBor( rroBuueH uicrurn Kopornr{rl
nepeairc apryuenrir, ulo o6yMoBJrrororb cyAlr{eHH.fl ayArrropa.
Eeaynnonuo rroorr rrrBHrafi nzcuosox cn,TaAa€Tbc,n y Br{naAxax, KoJu4,
rra AyMKy ayAr,rropa, enKonaHi raxi yrroeu:
ayAr{Topy HaAaHa ncn inrpopmaUia i iloffcueHHff, neo6xi4Hi gaa
- ay4trty;
qi.nefi
- in@oplnaqi,a rlinxorvr AocrarHff laa siAo6palKeHH.fl peaJrr,Horo c'l a-
ny cy6' exta nepenipxrz ;
nassHi a4exrarni 4ani a ycix nuranb, cyrreBux 4"rn 4ocr.orip-
', uocri- fi rroBuorr4 srricry iuQoprvraqii;
- SinancoBa AoxyMen'raqia cr{raAeHa na ocnosi npufinar:oi na
ll ui4nplrervrcrei cucreMu 6yxranrepcr,xoro o6nircy, a caMa cr4creMa gaAo-
BoJrbHfie icnyrovi aaKoHoAaBrri ra Hoptrarr.reHi azMoru:
snirHicrr, crJra,qeua na ocnosi Aificnux o6aixoaux Aanr{x i ne e
-
cynepeqrr4Boro;
cKJraAeHa HaJrelr{HrrM qrrroM Ba BarBepA}neHoro $opivroro.
- BBiTHicrb
flxrqo ni4 uac nepeniprcra B ayAr4ropa Br4r.rrnJrrt aanepeuenna a6o
cymninu uloAo flpaBr{nrnocri Ttrx qr{ inrulrx BrrKoplrcrannx cy6'ercralrr.r
nepeeipxz piureul,, are iioMy [peAcraBJreuo nepexounrani (o6rpyuronasj
Ha BaKoHoAaBrroMy ra HopMarrrBHoMy pirui) AoKaBr{ qux piruenr,, ro y
cBoeMy BrrcHoBKy ayAr{Top ne ao6on'ssannti uocuaarlacrr ua r1i piruenHr
i raxa cr.rryailia ne sMiurce 6eayuonuoc.ri uosrrruruoro Br.tcHoBKy.
.- t{lt!!!fl='
7l
A4dumop ne ilLolte eudamu 1esynoeruo nosumuqHuit. aucruoeorc y
ltrt.it!
- HerreBHocri, Koltt't nin IIe Molrce coopMyJlroBarr4 cBolo AyMr(y;
He3roAll, arqo csopMyJIboBaHe cyAlrceHI{J{ ayAI4TOpa cyuepeql'trb
neperipeuoi $inaucouoi inQoprvrarlii.
jr.;l | | rr M
puuunu neneauocmi:
II
o6rvrerxeni o6csrr.r ayAr{Topcr,Koi po6oru alepes HeAOCT:atnictl ne-
('r)xi/IHoi inQoprvraqii i uoflcuenr' 6ea uoro ayArrrop He Mo)tce Br{KoHarI4
,,,.r rreo6xi4Hi ay4uropcrni npoqe4ypu (nesagoailrnufi cTaH o6IiKy' 06-
.rr.,l((,HHfl y uaci);
_ curyaqifiui o6craszHll, uenennicTb y IIpaBI{JIbHocTl BUCHOBKy 3
ir,.rrrroi cutyailii.
II puvuttu He32o0u:
- nenpufiuatnicrr clacreMn a6o cuoco6in o6;rixy;
po3xoAlrceHHfl y cyA)rcenni niAnocHo BiAfloBiAHocri OaKTir a6o
, yru (linancoBoi sBiTuocri AaHI'rM o6liHy;
Hesro.qa qoAo cryreHff Ta cnoco6y nigo6pa*ceuna Qarctin y o6-
ru riv ra gBiTHocri;
nenignoniAnictr IIpoBeAerrHfl a6o oQopmael{Hs orepaqifi Hoprrau
r:r rioHo.ilaBcrsa ra iHutItM BuMoraM.
llaasHicrr 6y4r-axoro cTyfieHfl I{eIIeBHocTi a6o HeBroAII e ni,qCr:anoro
, l1 BIAMOB'I IIIOAo BI{HeCeHHg 6eSyMOBHO IIoSIITIIBIIoIO BI{CHOBKy. fIO-
,i:r.rrr,tIIIIfi nu6ip augy BtrcHoBKy saJre]rcr{Tb ai4 Ctyuena HeIIeBHOCTi a6o
| | r, I r'oAr.r : HeoyH,qaMeHTaJIbHI{fi
: a6o Qyu4auen'ranrnraft '
llassHicrr neQyu1ameHmallbHux H.ene,Hocmett ra (a6o) HesroA Aae
( is s acmepe'
; l v/( r ropy iliAcraBlr cabopMyrloB at:r' A J*toet{o- no 3umuoHu[t'
ur t'il HsrlwlJ ) aucldogorc.
IIa.nsHicrr Qyu')anenmaJlbldoT He32o0u e uigcraroro !,rs' Bu4alltJ,fl He-
..rutt1.61{OZO BUCHO7I7A, a TaKO}IC 4.na uigmonr'r UIOAO BIIAaHHJI BIICHOBICy'
Ii ycix BurraAKax (poprvrylroaaHHfi BrtcHoBrcy, aHrar? ei4piarcerrcn siA
rr{.:rvM9BHO rroSuTuBHOrO, ayAr4Top Ma€ orrr{caTu Bci cyTTeBi nplrur'rnr'r cno-
,,,,,yg*"t"fl (HereBHocrefi ra HesroA). I{a iuQoprvrarlifi IIoBuHHa 6yrr4
r,{)lx)'rKo Br{KJIaAeHa B OKpeMOMy pos4iai BI4CHOBKy' flKl4fi uepeAye Qopmy-
,r{)rrArrr{ro BgcHoBKy a6o niArvlosi ni4 aucnorrcy. V qrouy rx naparparpi
,u,,,lrce 6yTu [ocr4JraHHfi Ha 6iIbln AeTaJIbHe O6ronopennfi SaSHarIeEI{x
rv{)MouriB y iuurift AoKyMeHTa4ii, axa fiepeAa€Tbcfl KrieHToBi'
flHrqoay,qfiTopBrrAaeyMoBr{onoaurustr:/^ilBPlcr{oBoKisanepeuenHfl'
,rorr'flBal{i S HagnHiCtrc netpyn4anneHTaJlbHoi nenernOCri, TO BiH QOpwty-
,rror: ei.qMoBy ni4 CrOro BucHoBKy 3 KOHKpeTHoro IIITaHHA (Ua ui4ctari
rrt)uueAel{rtx y no[epeAHboMy fiaparpatpi aprynreHTiB)' a B ocraHHboMy
Iqo
ilil(:.rroBJrro€ cBoe cyAlICeHHfl 3a AOnOMOTOIO TLIX CaMI4X @Optuynronanb'
rr 71:rrr 6eaynoBuo rIoSrrrI'IBHoro cyAlKeHHs'
 73
,ffxqei Barrepeqer{H,fl y Br4cHoBxy non'asani a uasruictro Heeyn4a- rvr u irJrb'repHarr{BnrrMrr MeroAaMr{. 3a ymonu rroor{I'rrBnoro pegyJlbrary
}{eHTarbHoi neero,qlr, ayAr.{Top @oprvry;rroe qro HeSroAy Ba r(oHKperllr,rMv .lv/(n'rop He BHocr4Tr, y cnifr Br4cHoBoK o6uencenr i ar.rAae nosvrns'Juir
&rfJMelr?aMr{ {nuc.nr:n.nroe cBo€ cyA}fieHHfi Ha nigcraei paniure HaBeAeHrlx Iril(iiloBoK.
apryiltentin), a aa ri,4c;rruocri qux MoMeHTie szc,ronarce cBoe rrognrrrBHe Mo4u$ircaqir aygrmopcbrcoro BucHoBKy
cyAlr{eHrr,fi. Mo4zrpixonanufr ayguropcrnnfi BrrcuoBort
Oxpernnlr B*na,4rioM e czryaqiR, KoJrrr [popaxyHrcrr rl ri4xu.rreuua, - rle Br4cHoBoK, fiKr{ft
,vr i<:'r'r.rrl, AoAarxoei fioficHeHHff, aJIe y caM BI{cHoBoK o6uexcenua He BHo-
n'{ssneHi nig vac nepeeipxn, 6y,'ru nixri4orani 4o MoMeHry cKrraAaHH.fi ( 11'l'1,Cfl.
a)rAr{TopcbKoro Br4cHoBKy. v qromy Bnna.qKy raKo}K e ui4cr:aru AJrfl Br{- flx upaelrao, MoAr4QiKoBanlz'fi. ayguropcrxrafi BrrcHoBoK Micrurb raKi
IaHufl yMoBHo rroolrrlrBuoro Br{cHoBKy. Ay4urop HaroJroruye Ha roMy, \1( ) MCHTI{:
fi{o nonaauuHrz @inaucoBofo craHy e gocroripnrrMu B ypaxyBaHufiM - npo6.nerru HeBr{Buaqeuocri a6o nenesHocri y 6eanepepnnift Aisnr-
nJ.xei4aqii rlux ni4xlr"neHr, craHoM na ni4noni4uy Aary (uonepe4nrc gar:y || (,{ :'r' i [i,qlpr{€McrBa;
cKJIAAaHIIJ{ ayALIl'OpCr,KorO elrcnOercy).
fixrqo ayArrrop ni4uonnaerrcn ei4 Brr,qaHHfi Br{cHoBKy upo anirHicrr,
- sr{iuu npranqlrnin o6aixy rporfiroM nepio4y nepeaipru:
'- Br{npaBJreHHff, fiKi Heo6xiAHo BHecrr{ e o6riK nignpr,remc'rna aa
rin apryirneurye HeMolrcJrr.reicrr cQopvryarorarrr Br{cHoBoK rrpo craH crrpaB. l,{': vJ'rbTaTaMI4
I ayAr4Ty;
v piaurzx o6cranlruax craHAapr'a $opvra ayArrropcb*oro BrrcHoBKy o6rixy, arci ui4pisuffrorbc.E ni4 vunnzx n Vrpaini
onrrc nplrnqunin
vroxte aMiuroBarr4cb. Ey4r-rrti srvriHu rr{oAo craHAaprHoro rrosrrrrrBHoro o6aixy;
BrrcrroBKy Hasr4Barorr,ca "ni4xu"neHHffM" ni4 nr,oro. Taxi sNriIIU 6Vnarorr "prrrrquniB
- poa'acneuufl g rlpr4BoAy Br{KoprzcraHr{fl nrzcnosxis inuu,rx ayAvr-
tpr,ox ea4in: t{)l)it}:
1) o6uenrenua; noffcHeHHfl rrloAo nonepeAnix ayAraropcbKrrx sucHosxis.
2) rvlo4n$ixaqia ayglrropcl,Horo BficHoBKy;
/[onoruennfl Ao ayAr{Topcbrcr{x Br{crroBrciB
3) 4onoenenrfi Ao ayArrropcr,Koro Br{cHOBXy.
/[ouonnenrafi (poeruupenufi) ay4zropcr'xuit BrrcHoBoK IIe Bucno-
-
Bucuonorc a o6uencenrramrr ri4o6palrcae: rr, rr'. /{oA&TOK AO CTaHAapTHHX pOA4i"nin nKOrO triCrr{rr KOMeHTapi i ei40-
- flocrrJranHfl Ha HarrBHicrt ni4xnneHt ni4 LrrrHHr4x e VxpaiFri npr4n_
qunir
iror"l'i 3 pi3urx rruraub:
I
oS,rixy; eaH{,rueocri iHQopnaqii;
** o6wrexcenzfi macrrra6 ay4r.rropcrK rrx rpor{eAyp ; uego.rircia rqoAo noAanoi seitHocti a6o ana"rrirllrrHoro o6;rixy;
'l HeMOlrc.Erleicm' na4aaHJr ayAr]rropcbHoro Br{crroBKy ea Henepeaipe- pisHi noacxeHHs, y r:owry vuc;ri uloAo crocynxie a KoHTpareHraMLI,
rioro- anirnicrro a5o y en'ReHy B [opyrxeHHr{M HegaJreEcuclcri ay4uropa; oMir{Hr.rx plrelrxir, cyAoBrrx npoqeci B.
' r., ) r r

rreMolrtJrr4sicrr erHeceHHfi ayAr{Topcbxoro BrrcHoBKy, rxufi ni4rnep-
-
AlKyBaB 6U 40Cronipuicrr sriTHocri, vepea HeaAeKBarHiCrr, Aocronipnoi
iu@opuaqii.
B ay4uropcrKoMy BlrcHoBr{y neo6xi4no orrucyBarr4 6y4r-axy Hecra_
'ry iu(popuauii, II10 cnprlir{L1Hr.{Jra AO HeMOr+r.rrr.rnocri BrrKorraHHfi fiportreAy-
pH aygr{Ty. B ocnosuonfiy raxa Hecrarra floflcuroerbc.fi:
r{eMo}nJrr4eicrr0 ui4reep4urr 4e6ir:opcrxy i rcpe4uropcr,Ky aa60p-
- (Ha3Ba
neea40aiJrr,Hr{Mr.r pesyJrF,Tararvru
iunenrapueaqifi r:a inrur.rx uafi -
- crocyHxir.
rroBrlx
Y ayguropa Mo?nyrr, Brr*u*arr4 cyrvrnier.r i rqogo Aerr*rrx iuurux nep-
Br4HHlrx goxymeurir. L{e ue6axcanus rcnieHra, rqo6 ayAr4Top Br{KoHyBaB
4ii, non'aaaHi a npnwrraMr{ crocyHKaur,r ei cnoimr,r HoHTpareHTalru, axi
ueo6xi4ni ay4lrropoai 4aa ui4rrepArrceHHl{ vra ueui4rnepA}rcenH.rr nep-
BrrrrEr4x ra inllrzx 40nyrrenria. v qroruy BrrraAKy ayAr.rrop go60n'saa-
uul"r nlrpirur.rrv npo6.ueurz 4ocroaipuocri iHeoprvra4ii iurunur{ MoE{Jrr{Brr-
IIncnosox g raxr,rMr,r noficHeHHffMu 6yge uosl{TI4BHrrM.
IIpr,rrc.nagu cranAaprnoi Sopruu rroarrrrrBuoro ayArrropcbrcoro BIrc-
ir()Btcy
AvANropcrxnfi sucHosox nera.nerxroi ayAnropcbxoi Sipur.r (ay4utopa)
OipMil (npi3Btru{e ayAuropa))
Pa4i 4zpen'ropie ra axqiolreparr arcqionepnoro roBapucrBa
Mn nepeaipr4Jrrd 6aJrauc, rr{o AoAaer:rca (naana [iglpr4eMcrna) na
ol.()1.199_ p. i ni4noni4ni aairrz upo Qinancori peaynsrarv ra ix sn-
r! ( )l)r.rcraHHr{, fipo oiEaHcoBo-MafiHoBr4fi craH ui4upuenacrBa, aKi [oKa3y-
Bmiuu Qinanconoro crarry Ba pix, flKvfi BaxiurrrrBcfl 31 rpyans 199-
r,,'r'r,
1,,rcy. Bi4uoniga.nrnicrr Ba cKJraAaHHs qiei sBiTuocri Hece fiepiBurrrlTBo
|| l/t rrpII€MCTBa.
 74 /J

B uauri o6oe'sgxu BxoArrrl rrpe4craBJrenntr BrrcnoB$y Ha ni4crani rr peayJrbraraMl{ oilepaqifi ea nepio4 a " 199_ p.
AaHvx ayAlrropcr,Koi nepesiprcrz qiei ceirHoclri. Mu nponeru nepenipxy ,,,, "-"_=-199- p.
ni4noni4no Ao rrr4rrHrlx yxpaiHcsxnx HopMarrlBie ay4ra'ry, rxi nr,rtvrararo'rr, Bapianrn II. Ay}umopcbrce moep4JreeHH;l 6 ArwooHo rvosumuoHoJwA
qo6 nrra cnnaHyBaJrr{ i npone"nz ay,qr,rropcbry nepenipxy B Meroro c6opy ( Ho6 rc!/ ic ny e rue ruO ane HmanbH& rue an e an e rui c mu
4ocrarnroi iucpoprvrau,ii npo re, u1o sairra ue micr.rrr, y co6i cyrreBrax
. ir t
-
V ar'aaxy
Qy
B HeMolrcJll4sictrc nepeniprra (paxtia, axi crocyrorrca
rroMr{Jror(, i cQopnrynroBarv Ha r1ifi ni4craei szcHonox npo pea.nrnzfi 3 [pI{rrI{H
(pinaHcoar.rfi cran. Mr nepeeiplr.rrn rrrJrfixoM TecryBaHHff inQopnrarliro, ayAr4ropl4 He
axa ui4rnep4xye qraSpoBr4fi Marepian, noxaageuufi s ocuoBy aeirHocri. rM())Kyrb BncJroBrrryrAyMr(y nignocno aa3uar{eHl{x rvrorvrenrie. Are oaua'reni
fli,q.rac nepeeipxr.r 6y"nu poarnanyri 6yxra,'rrepcrxi fipr{Hrlunn, ,rxi Bpr- M()MeHTr4 CrrpaBJr,flIo'fb o6Ivrexcenraiir B[JIr4B Ha craH cflpaB y Ili"nouy i ne
r(opr{croByBartyrct na ni4npuetvrcrsi, npoana;riaonani npranqranra orliuxlr rrn rrprrBJrrororr 4octonipuocri aararrnoi xaptrznr'r Qiuanconoro crarry.
marepianrru{x crarefi 6anaucy i sniTuocri n rlinorvry. Mr,r eea)fiaeMo, rqo Mu nigr:nepAxyeMo re, rqo 3a BIaHflTKoM SraAaHI{x o6ruelrenl, SaBHa-
ni4 vac nepeeiprcu ai6pana Aoc'farHfl xinrrcic'rr,uaHr{x AJrfi BrrcnoBr(y. ,r('rrtr{x surr1e (a6o BrrKJIaAeHI4x y AoAarHy ltlb 1Ao ayArrropcbxoro Brl-
(Dinancosa asirHicrr ni4roror,rena na ni4crani 4ificnzx 4auux 6yx- ,'rronxy), Qinancona seiTuicrr y Bcix cyrreBl{x acuenTax 4octoaipno i
raJlTepcbrcoro o6nixy i 4oc'ronipuo ra rroBHo rrpeAcranrfie @iHancony rr()rHo rroAae Sirancony intpopuaqirc npo ui4upueMcrBo crauoM Ha 1
in$opuaqiro npo ni4npraeMcrBo crauoM ua 1 ci.*rs 199_ poxy sri4no s ,.r'rrrs 199...poxy origno B HopMaTIIBHI.IMI4 BI4MoraMIa u{oAo opraniaaqii
rropMaTr4BHr4Mrur Br'MoraMn rqoAo 6yxra"nrepcbHoro o6rixy ra snirHocri s r)vxr.aJrrepcbrcoro o6niny ra sniruocri n Vrpaini.
Vxparui. Mlr ni4rnepArfiyeMo, rr{o Ba BrlHfiTKoM HeBiAiloBiAnoc:refi, nra-
HrraAerrl4xy AoAarKy J.,l! 1, tpinaxconuii (6yxran'repcrxnfi) enir a ycix Bapiau.m III . Ay1umopcuce m6epA)reH'Htr 6 ArwoaHo no3umualroilA
cyrreBnx aclexTax AocroBipHo ra rroBHo floAae tpinaucoey inipopvraqiro (' H o B rue tpy ruO aue HmanbHa
rcA ic ruy e He 3 2 oA ct
npo ni4npr,r€McrBo raxolr( na 1 ci.rnn 199_ pory ari4Ho B HopMarr{BHr4-
t irt
- [poBe.qeHoi
V xo4i uepenipx14 BcraHoBJIeHo' u{o onepauii a
Mrr Br4MoraMr4 ntroAo opranieaqii 6yxrarrepcr,Koro o6lixy ra anirnocri e :Po6.neni
Vnparui. (, rrlroplrneHi) s uopyurenHfiM BcrarroBJleuoro fiopflArcy *

fli.unuc GKi canle rloJrorfieHHfi rropyuexi i n uovry cyr:r nopyruenl)

;!
fle.rarxa IloxnaAuirue nane4eni (paxtrz pogrJlrruyri y
rl
A4peca ayAzropcbrcoro ni4npn€McrBa,
HoMep i cepin ;riqensii Ha ayArzropcr,Ky (naiiuenynanHfl AoKyMeHTarllr)
.III'IJIbHICTI)
Ilpo're aasga.reui neai4noni4nocri Marorr, o6wrencenufi BTIJTI4B na rpinan-
.IIara ,.1rry Bniruic'rr i ne fiepexpyqyrcTb saraJILHIlfi tpinanconr.rfi c'ran ni4nprl-
I M(:'tBa.
flpurc.naglr cKJraAaHHrr BapiaHTiB ay,qrrropcbrcoro rBepAlrcenufl y
poagi.ri "Bncuonorc ayAuropa npo nepenipeuy Qiuarcony auitnicrr"
Mu ni4tnepArfiyeMo, IrIo 3a BI4HfiTKoM HeBiAnoBiAHocrefi' Br4KJIaAe-
il ilx y rencri (y 4o4atrcy 1), Qinancostrfi ssi. n ycix cyrreBrrx acrrexTax

Bapiau.m I. Eesynoaruo nosumulrruil eucruoaorc .ir,or:roripno ra rroBHo noAae Qinaucony inQopnnaqiro npo ui4npueMcrBo
(.,r,ilHoM Ha 1 ci.Iufl 199_ poxy sriAgo 3 HopMaTI'IBHI{MII BuMoraMll
V peaynsrari uporegeuoro ay4rrry BcraHoBJrerro:
rr(oAo oprauisaqii 6yxra.nrepcbxoro o6.nircy ra asiruocri a VHpaini.
Mz ui4rnepA)fiyeMo, rr{o HaAaHa inQopwrarlia Aae .qir?cne i nonne yan-
JIeHHtr flpo peam,Hvi,t craH
arcrreia ra nacusie cy6'cxra, u1o nepeaipaerbcfi.
Bapianm IV. Aamopcblce mlepA)ffeHH'tr A pa3i ctcre0aHb HezamuaHn-
focuo4apcsrco-@inaHcoea 4ianrnicm sgificnroersca ai4noni4no 4o ulrH-
,'(, GUCHO6rcA
Horo Banor{o.qaBcrBa, npufinara cr{creMa 6yxra"rrrepc},Koro o6nircy aa4o-
BoJrbHfie BaKoHoAaBrri'ra nopwrar:zsHi srllroru, @inancosa asi'rHicrr cxra-
v peaynrraTi fipoBeAenor.o
ayAr{Ty BcTaHoBJreHo, rrlo 3a 3B1THt4r4 rre-
1rio71 nignpraeMcrBoM 6ynra 4onyqeni cytr:eri [opyrueHufi i nepexpyueu-
AeHa Ha ni4crari 4ificHr.rx AaHrlx 6yxra"rrrepcrroro o6rixy i 4ocronipno
rrrr (4aertCa uOsguff nepe.niX 11opy11leHb a6o nO4aet1Cfi noCI4JIaHHfl Ha
uigo6paxcae Qaxruvnzfi Qiuancowrfi craH Ha " " 199_p. /t{ )/(aroK 4o nlrcnonrcy).
 r*
I

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76 77

rr)'rL,c.E", BarBep.qlxeul{x HaKaBoM @ou4y ,{eprxaruoro ltaiisa VrcpaiNn

,{onyrqeni fiopyureHHfl cy.r'r€Bo BrrJrrrBarorr, ua (tinaHcory anirnicrr
nigupraelrcrBa ra nepexpyqyrcrr, peaJrbnLrfi cran cupaB. @inaHcosa
asi'ruictr uae eytrcei rrepeKp) {eHHs i neAocrarHr,o noAac einaHcoey iHeop-
vraqiro upo rli4npneMcrBo cranoM na 1 ci.rrrn 199_ poxy. He nuxonani
Br4Morr4 rr{oAo opraHiaarlii 6yxra"rrrepc.bKoro o6nixy n vxpaiui (y cracnirl
Soplri Aaerbcfi nepe"nirc rrraTaHb, crocoBHo .fflcrrx He erzxoHaHi BuMorr.r Hop-
Marr{BHtlx i aaxono4anur.rx anrin, a60 4aerrca [ocr{JraHHa na 404arox).
Taxr.rnn qnHoM, 4aui 6yxra"rrrepcL,Horo o6.rrircy i rpinancoroi aeiruocri
'y
,'r71 3 cepnns 1995 p. JS 998 ig sluiuaMu' sarBepAlneuldMrr HaxasoM
rl,orrAy.{epncannoro uailna Vxpainn si.a 18 6epeaua 1996 p. J\} 315:
ay,qlrropcbxa nepenipxa ni4npneucrna, rqo fipl{BarrlayetFrcfl'
.r.rliiicnroerrcg Ao 15 atncJra lricaqa, B flr(oMy ari4no a piureuuxtlt oprany
| | Barr{Barlii orlisroetrcn uafi no ni4nprzewrcr:na;
I) lr
BtrcHoBoK pasoM ia nepe4arorrur.IM 6a.nancou
- ayAr{Topcrrcui.i
r i TlnpueucrBa ra AoltyMeuraqieio, ueo6xi4uoro .4JIfi [poBe.qeHnR oqiuxu
r

He Aarorr,4ocr:onipnoro yflBJreHHs npo 4ificnrari clriuaucoenfi cran ni4npraeu- u:rp'r'ocri fioro lraiina, y Brigr{aqeaufr saxouoAaBcrBoM reprrin rrogaerbcg
crBa Ha 1 ci.rus 199_ porcy. 1o lrcllricii, rqo oqiirroe mafiuo;
ayAI4TOpCbKOIO BIICHOBKy .qa€TbCfl SaIaJIr'Ha XapaK-
- Ha IIOLIaTKy
r'('l)r4crr.rKa ni4upraenncrna: nafiuenyBaHHfi, KoA 3a 3K[IO, (popma rlac-
Bapiau,m V. Bi}noaa eid nadaunn aucHozty ay7umopa.
V sa'aarcy B rreMolnJrr4Bicrro nepenipxn (paxrin, ani crocyrorr,ca (nna- rrot:ri, rafiysr, vuce.nrnicr:r upaqinnlttis, nepiuHrrn, paxyuxr.r y 6anxax
earr.r Qarcru), s npuvuu (exaaaru npuvr.firu) He MolrceMo HaAarlr Br.rcHo- r()il{O.
BoK crocoBHo BKaaaHvx Movrenris. B ay4uropcbxoMy B?tcHoBKy Marorb 6ytra nucnitaeni taxi ilI{Tanr{fl:
'- inneu:rapzsaqia crateii 6yxratirepcl,Koro 6a.nancy;
Bzulenaaeaui uomenrrn icroruo BrrJrr4Barorb na 4oc:ronipuicrl crauv - ana.nis .qanl{x inneurapuraqii, nponeAenoi y en'aoxy 3 rlpr{Barrrsa-
crrpaB y rli.nouy (r ocnouuonny). rrir:to lrafiua:
V en'asxy a ai4cyrnicrn AocrarHix ay4uropcbxux iuneurapr.rsaqis rcomrin i SiHanconrax ao6or'Reaur;
.qoKa3lB Mr4 He - anipxa ix 4anux B rror{aau?IKannlr o6nirconux peecrpiB, nepBr4HHI4x
Mox{eMo Bvqaru 06' €xrrnurzrZ ay4raropcr,xlrri sucuosox npo rpinauconv
snitnicrr,, ni4roroe.nenufi crauom ua 1 199_ pony rlorcymeHrin anani'rra.rnoro o6.rrircy ni4uoaiguo Ao !Ir4HI{ux lropMarr{BHr4x
rr,trr\zMegTiB: 1) flonoixeHHs rlpo irreenrapr.raaqiro vrai?na Aepx(aBHI{x
fle.rarna rriTlnpuevrctB, r4o rrplzBarlraylorr,cff, a raxoxt lrafiua Aep]KaBHIax
rri;lrrpr.remcrn ra oprauisaqifi, nHe fiepeAa€Tbcfl B opetrAy' sarBepA]r(euoro
il
Kpim nepeg6a.reunx HarlioxanrurrM HopMarrrBoM ayArrry J\! 26
IIoc'raHoeoro Ka6inery Minicrpin Vrcpainu ri4 2 6epesua 1993 p.
i' "Ay4lrropcl,Hrrr"r BrrcHoBoKo' ocuoBHux il'flTrz er.r4in ay4r.rropcbr{r{x BH- N:' 158; 2) Saxony Vxpainu ei,q 16 rII{rrHs 1999 p. J$ 996-XII "flpo
cuonnin, ix Qopnrz Molnyrb 6yrn i Aerr{o ,qorroBneni. Ifi AorroBHeHHrr r)vxrarrrepcbxr,rfi o6aix i tpinancony asirgicrr' n Vxpaiui"; 3) Ilo;roxeuua
lf nos'.fiGaui a neo6xi4Hicrro ni4o6pasr4Tu B ayArzropcbnoMy Br{cHoBKy Ao- npralriaarli-lo Syxraarepcbfioro o6nixy i asiTuocri n Vxpaini, sarBepAli{e-
'r1xr
.4arxosi BrdMorI{, uqo npe4'awrtrror},cfi Ao ayAr4Tcpcbnux nepeBipox oxpe- rr,rlo flocrauoBoro Ka6iuery Minicrpir Vrcpa*ru ai4 3 rcritns 1993 p"
MI4Mr.t OpIaHaMr4 /qeplrcaBHoro ynpan-rrinna, .Ni' 250; 4) flopa.qxy siAo6pali(eHna y 6yxra,rrepcl'KoMy o6.rrixy i aeiruocri
Cni4 rarcox nu4ialrru oco6nr.rsi tpopnnn ay,qrrropcr,Krax nxcnoexin : ,,rropar1ifi, nos'saauux ia upunarrzgaqierc Ta opeu,qolo AeplrcaBrrux
rl
r i4npraemcrB, BarBepA)+(euoro Har(asou MinictepcrBa Qinancir Vxpairrv

- Br4cHoBoK npo $iraucoso-MartHosrrfi crarl ni4nplrevicrn, ,axi upu-

r

BaTr4SyroTECfi; rri71 tr6 rpy,qur{ 1993 p. }.M09, ta inrurax HopMarI'rBHux 4oxyueu'rin;

flpo Qiuaacoeo-mafiuonrzrl crau ropi{Ar{trurrx oci6 BrrMor flononceuus npo ineenrapuaaqiro rvrafina ta
- Br4clroBox
arcqiouepir (yuacuuxin) xorrepqirlnux 6auxis rqo.qo npaBr{asuocri $op-- - AoAepxcaurrfl
rrpanu.nruicrr, ri4o6parxeHnn ii peaylt,tarin y 6yxra,rT epcr'KoMy o6nixy
MyBaHH.fl craryrurrx $ongie ; Itll MOMeHT npr4Barr{Sarlii ni4npnelrncrBa, Br{Mor uloAo o6nixy pyxy ocHoB-
npo ayArz'ropcbny nepenipxy einaucono-Mafinosoro cra- rrux aaco6is, HapaxyBauufl aMoprl4oaqifinux nigpaxyranb olcpeMo B open-
- BrrcHoBoKaxqionepur{x
ny ei4nprarux roBapr4crB Ta ni4npzeucrs eMiTenrie
(,r^aBqfl i open4apa (y paai nepeeipxr.r opeHAHoro ni4npnevrc'rna), 4rxepe-
o6rirarlifi (xpiu xomepqifiHux Sanxin, incruryrlioua.rrbHr4x -innecropin). r;r npugSannfi ocrroBulrx saco6iB olleu,4apfi' npoBe.qenHfi iuAexcarlii oc-
Ay}umopcarcuit eucHoaorc npo Qinancoao-nailruoauil cman nidnpu, rountr4x Baco6iB aa crarloM na 01.05.92, 01.08.93, 01.01.95, 01.04.96;
€ Jvtc ma, erci npuaamu J!/ rombc a. rri)oBerexufi crrrrcauHfl ocHoBHI{x Baco6iB s,IIorpI'IMaH}rfiM Br{Mor qrrnno-
3ri4no 3 "Mero4oaori.iuuryrlr poo'RcueunfiMr4 crocoBuo s4ificneHna i o oaHOHoAaBcrBa. Bi4noeiTlnicrr, rlorotrHl4x BBeAeHb AaHtIM sni'ry npo
ayAlrropcrrKrax nepenipon @irraucoeoro cra |{v nignpneucrB, Lqo [pr2rBarr4- r Ir i r ra ncnno -max?fi clBi4il ctaH ni4npraeMcrBa ;

i8
-
AHAJIIS HESABEPIIICHIUIX KAIIiTAJII'H'Z X BHJIAAEHb, 6YAiBEJIbHI{X MA-
TepiariB Ta o6raAuauu,fi Ao ix scrarroefierrufi, ri4o6pancenzx y 6aaauci;
uepeaipna uassHocri nema'repia.nbHHX aKTuBiu, npaerz.nr,nocri Ha_
-
paxyBaHHs sHocy;
- auaaia o6"nixy arapo6nrnurax aanacin, cnpoBLrHut, wrarepianin, r:apn,
rraJrrrBa 3 Meroro ix gooqiuxu. flparraar,nic'rr ai4HeceHH,fi npra46anzx
Qon4ia 4o ma,roqinHr4x ra ruBrrAHoBHoruyBaHrrx npe4mer:in aalexcuo ui4
nepio4y ix upra46auua;
ni4rrepAx(enrrff cyrvr 4e6iropcrxoi i KpeArrropcbxoi sa6oprora_
- BaanarreHvx
nocri, y 6a.nauci;
ni4rnep4)KeHrrfi 6aaancosoro npu6yrxy (a6urxia).
- Ayguropcr,xr.rfi nucnosoH Mae siAnoaiAarra raKprM
Br4MoraM :
- nnicrzr:rz ui4rrep4xcenus aanraciB Ba crarr.fi nrra 6yxra.rrr:epcbxoro
6aaancy Ha Aary rrpoBeAe'H,rr [pr{Barr{Bar{ii a uocu,rarr',flM Ha HopMa-
rusni AoxyMerrrrr;
- ni4nonigarr4 Brl[{eBvBHaqeHr{M BrlMoraM 6ee aa.rryveHua ana-rriey
Sirrancono-rocno,qapcbxoi 4ia,rsuocri ni4npr.rervrcrBa Ba iurur.rvru HanpsM-
KaMrz B iniqiar:rznn ayAr4Topa rrv opr.auy nplraarlraaqii;
- ni4nzcysarrrcs xepirunrcom ni4npuemcrBa, rqo nepesipae,rrcn, i
sariparzca ileqaarcoro.
Aydumopcr,rcuil sucnoaorc npo einancoao-na{t.Ho6uil cmaru npu1uv-
rtux oci6
- arcqionepia {yuacnuxir) xorvrepqirluux 6anrcia y upoqeci
rrpaBr4JrbHocri QopuyaarrH.fi craryrHnx rpou4in rcoueprlifinux 6anxiu.
;l 3ri4no B "flo.no)rceuHflM rrpo uopfiAox crBopeuufi i peecr:paqii xo-
rf mepqifrnrax 6aHKir", 3arBepAlr{eHr4M rrocraHoeoro flparlinua HaqioHaar-
uoro 6anxy vxpainu }lb 281 nir, 2l rrrrr's 1g98 p. is snri'aftr'o ra
AOrroBHeHHflMr{, 3arBep,4}fieHr4Mr{ flpan"rrinnaivr HaqionaJr},Horo 6anrcy
Vxpainz ni4 15 6epeana 1999 p. J\& 109 i nia 81 6epeaua 19gg p.
Ne 155, rcpiu aara-nrHrrx Br4Mor rqoAo SopmyrraHH.fl ay,qr{Topcbxoro BrrcHoB-
Icy' Br{KJra,qeHr4x y Saxoni vxpainz "flpo ay4nropcblry 4ia.nunicrr" ra
narliona.nrnrrx HopMarneie, satnep4)fieHux Aygzropcr,xoro rraJraroro Vxpa-
inu, noBuuen ni4o6paxcarv rane:
ay/qvropcrxa uepenipxa ropr{ArrrrHoi oco6z
- arcqionepa (yuacnu_
xa) -6auxy a4ificneHa Ba Br4auar{eHr'rfi repuin craHoM Ha KonxperHy Aary
ari4no B rrpaBrzJraMr4 [poBeAeHnn einanconoro i 6yxraarepcbrcoro aga-
.niey ta erconoivri.rnzx uero4ie, Bfinoprrcrannfl flrcr4x He cy[eperrr{Tb rrrluHo-
My BaKoHo,qaBcrBy VrcpaiH ra ;
gocr:oripxicrr 6yxraarepclxoi i Qinancoeoi ssirl{ocri ropu4rauuor
-
oco6v
- axrlionepa
ro 6auxy
(yuacnzrca) 6auxy, s*a HaAaerr,ca 4o HaqioHaJrF,Ho-
vxpainr, ui4reep4rxy€Tbcfi AoKyMeHTaMrr rrepBrrrrHoro 6yxrar-
TepcbKoro o6"uixy, rpo[roBrrMr{ AoKyMeHTaMu, uaanuicrro rorisxr4. uinnrax
uanepie, ocr{oBHr{x saco6in roruo:
i
I
79
--
ayAl{ropcrna opranisaqis sa ni4ctani pocpaxynxy (popuy.nroe nra-
{ uorron npo uaaeuictr a6o rigcytnicrr, y rcpugl4rlHoi oco6u - arcuionepa
(V,rlcnr,rXa) gifirul,tx BJIaCHI{x XOurrie A.ng aAificnerrllfl BHeCKy Ao CTaTyT-
rrgr'o rpon4y 6anHy e o6carax, uepe46auenltx ycrarroBrrl4Mla AoKyMeHTaMI4;
arqioxepa (yuacnura) 6auHy go
- BHecoH ropra4uunoi oco6ra -
rr,r,ofo crarytuoro @ou4y (paxrrauno e4ificneuufi y rporuoaifi tpopwri, rqo
l i/t fBepAxryeTbcfi nepBr4HHI{M?1 n.natiXnzivrl,T AOKyMeHTannu i sunuCxanLI4
:r l)oapaxynnoBoro paxyHxy. V pasi necra'ri a6o ssarari ni4cy'rnocti rpo-
lrloBr4x xourr:is Ha poapaxyHxoBoMy paxynny ropu4lr'*roi oco6v
rrcpa (yuacnuxa) aa 6a.rranconn cranoM ua l- -rucno uicaqa, B sxoMy
- axrlio-
rlrirH'ruuuo a4ificueuufi BHecoK Ao craryrrroro Qongy 6aHxy, ayArrropcbxa
,, pranisaqia so6oe'saaua B ayAurropcbroMy Br.IcHoBKy rraAarrr MaKcr{MyM
r r(ropuarlii Harliona.urnowry 6anHy Vrpainn rpo AE(epeJIa HaAxo,4)r{eHufi
r
lt)orroBnx xorutis Ha poapaxynrcosufr paxyuox ropra4zuuoi oco6r'r
- aK-
rlionepa (yuacnraxa) aa nepio4 e 1 .{Iacra uicaqa Ao MoMeHTy fiepepaxyBar{Hfl
r'l)o[roBrrx Hourris Ao craryruoro Qon4y 6anxy;
niAcrani poapaxynrcis cucreMu Iroxaaulrrcin 4atu exonouiuny
- ua
orliuxy rpiuanconoi ctifixocr:i i nnatocupomoxnrocri ropu4raunoi oco6ra
:ruqionepa (yuacnuxa) 6aurcy Ba cranoM rra Aary fipoBeAeurrfi ayAr'rry.
-
Ay 7umopcarcuil aucruoaorc 0 na ai4 rcpumux arcu,ionepruu)c moo apuctrlo
rrtu ni1npueJwcmr enimerumia o6aieaqii"t (rcpin rconep4i{tttux 6arurcie,
-
mumyu,iordanbHu)c iruaecmopie ) .
i rt c
SriAno B "BzwIotauI4 Aeplr(aBuoi xorvricii a rlinnrlx uanepin ra Qon4o-
rIolo pr{rrxy IrIoAo ayAnropcrxoi nepeniprcu ai4xpur:nx arrlionepurax r:o-
rllprrcrB ra ni4npueMcrB eryritentir o6airaqifi (xpitlt rcomepqifinrzx
(iirnxin, iucrutyqionaJlburrx -inrectopin)"' sarBepAx{enrzx 19 6epeana 1997 p.
/[cprxanuoro xouiciero a qinnux uauepir ra (pon4onoro pt rrxy Vrcpainra, i
"Me'ro4uunrrMu per(oMeH4aqinlru a rpaHcQopuauii 6yxraltepcrxoi
:r rri'ruocri nigxputux axrliouepnux roBaplulcrB ra ui4nplaevcre eMiTeHtis
o6;riraqifi y tpinaucony saitnicrr, sa MCBO", sarBepAlrenr'rrvrra .{eprxao-
rroro xouiciero e qiunlrx uauepin r:a @on4onoro pul{Ky nig 2I rpyAuff
1999 p. Ne 69, ayAuropcr'Ki ni4npuervrctna (ay4utopu) nonrauni ni4tnep-
/\Hrra [oBHory ra Aocronipnictr 6yxranrepcrxoi snitHocri ei4rcpr'rtrax
irx4iouepnux roBapl4crB i ui4npuerucrs o6riraqifi' crpopwty-
- eNliTeuris
rlarrz Ha uifi ocnosi BI{cHoBKr'I npo ix pea.nlnrafi (pinancoezfi cran'
Ayguropcrxfifi sficuonorc cneqianruoro nplrarraqe[rrfl
Ay4raropcrrufi sl4cuosorc cueqia.nrnoro npl{sHarleHHff ri4pieuaetrca
uig inurrx ez,qis i (popu ctan4apruoro ayAl{Topcbrcoro BIlcHoBKy rrrM'
rqo fioro oqiuxa crocyerbcfl B ocHoBHoMy oxpeMllx aIaAie .qisrrnoc'ri
rri4nplremcrn i orpemux cy6'erctia 6yxra"urepcbxoro o6nixy. Saesu'rafi
'r'axi sucHoexra ni4piannrorbcfi ni4 ctau4aprul4x rI4M, rqo ni4noriAHo 40
rraqionaarnoro HopMarIIBy ayAuTy Ne 27 "Ay4r.rtopcrri BIIcIIoBKTI cneqi-
arrbHoro ilprroHaqenHa" f7, c. 194] nctauoBJllo€Tbcff nopfiAox cKJraAaH-
r r.fi Br{cHoBrcia aa pesynrraraMl{ ayAr4Topcbr(r'rx uepeeipox :
 *sw
80
I
8t
Aefircux paxyHxtB, e"rrelrenrie paxyuxin a6o poa4inin SiHauconoi
-
aniruocri; l(ir'r'rr ayAuropcl,Koro BtrcHoBKy npo pivuy Qinancory eni'rHicr:-", i
i' I| /\\/ ilvAl{Topcr,Kofo BIlcHoBKy;
Aorpr4MaHHa. yMoB 4oronopin;
- rpinancorzx aairin, cxna,qeuux aa 4ori-rrrnraMlr [paBrrJraMu i eopuoro.
rrpo a6irnuicrs suricrin intpopuaqii npo nepeeiprcy ia alnricrour irlcpop.
-
Br.rcnosox ayArurropa Ba pegyJrbraraMrl TeMarrrrrHoro ay,qplry cxJra-
.r.'r.ri vraraJrsHeuoi piuuoi QinaHconoi aai'ruoc'ri, ni4rrep4xceHoi ay'4ra-
r, rM. V pasi rroarrrrrBnoro Br{cHoBKy npo piuny saiTuicrb i noauriaenr}-
Aaerbc.B aa 4ooi"rrrnoro Qopuoro, aJre rroBr4Hen ni4noni4arlr BuMoraM, Ha- 'p{
I . rrr{rrroBK} npo yaaraJrbHeuy Qinancouy anirnicrr nignprzervrcrB&, ts ayp.}r-
Be/qeHr{M y naqionaabuoMy uopwrarrzni ay4urry N! 26 "Ay4r.mopcrxr.rfi
r.lrrr,rdoM1r BrrcHoBKy lrae 6yrlr BKaBar{o, u1o yaararbnenur? QtiHaucc*r:r,i
oucuorox", i ruicrurn rani poa4i"nn:
orrllcoM xapaK'repy rennarra.rnoi nepeaipxtt, "fifta rrpoBoA14rracfl; 'rrlr rri71noni4ae piunouy Qinanconorry arir:oni;
- e3 iu{roprvraqierc npo MeroAr{xy nepeeipxu;
BaffBy a6o noci4JrauHff ua ai4noni4nui.i poagi-n y npruipxuxax a{)
- B orrlrcoM po6orr.r, npoae4enoi ayArrropoM,
,l,rrrrrrr:onoi anirnocri, Ae penoMeHAy€Tbctr B Meroro Hpau{oro posylai.ul;;i
- i l r , r u rcoBr{x pesylrrarin, a raxo}r( crany ni4npv€McrBa ra Br{rcouatr rii aygu-
Buruorr.r Ao cr$rar{aHus ayAr{TopcbrcHx nucrronrcir cneqianrnoro upu- rr;rolv po6orv BurB-v:z.rr:z.r yaaraJrbHeuzfi @iuauconrafi asiT paroM 6 tronliorcl
AHAIIEIIII'I
,
||| i | | rcoBoro asiruicrro i ni4nori4nuM ayArrropcr,KrzM BrrcHoB$oM,
r r
Ay1umopcr'rcuti aucruoaorc npo Qinaucoey saimuicmu Brrnocr{rbcfl
A 4 lumopc arc a neperipttct ButcordaHHa 0o z oeipnux ei1ruocuu. Aygierop
ni4noni4Ho go iuurux [paBr.rJr ni4roroexra BncHoBKy npo uepeeipxy. Ay4n-
Top Mo)fie 4icrarra saMoBJreHHs na nepenipxy Qinanconoi aeirnocri, niAro-
\r.)r(o BI{KoHyBarn raxi po6orlr ri,rrrrcu B ToMy B}rrraAxy, rtoJitl Bolt.r4.
ronneuoi Ba npvuur{rra.vrlr, arci ni4pianaroruca rig xpu'repiia i npunqr,rnin, ",,n'JrBaHi a o6ainowr, Sinaucauz, exonomixoto, ToSTo HaJre'$arb ,uo iipo-
,
1',.,' i ii uoi rcorvr ne.reuqii ay4raropa.
Ir{o Br{Kopr{croByrorbcrr n Vxpaini. B ay4rzropcbKoMy BrrcrroBr(y qoAo
raxor anirnocri rpe6a Br{Buarrr4Tr4 HopMarrrBrry 6aoy, ni4noai4no 4o anoi
cKJraAeHa aairuic$, i sxoro nniporo nona (anirnicrl) ni4noni4ae nzauaue- 8.2.2. fio4ancona ni4cyn'moBa AoKyMeErarUg, ulo nepeAasrbcsr
HI{M ITP'ITEPiATTTT i IIPITHIIUIIAM. AY4UIOP MAC TAK CKJIAAATI4 BI{CHOBOK, .r;lMoaHHKOBi
rqo6 xoprzcryraveei Siuanconoro asirHicrrc ni4upuemcrBa ra ayAnrop- I [a 4oxynnenraqia ne e o6os'saroBoro i nepeAae'rbcs aar{oBrrr4}e:/'r.i..ntn;r
cbnrzM Br,rcuoBrtoM 6y"no apoayrvriao s HaBBrr a6o a npunnirox go uei, u4o * r'()My BrrrraAxy, flKrr{o ayArrrop BBarfia€ rle ueodxiAnr.rlr a6cr nfilr{o r1e
taxi goxyueurr.r ni4ro'roerexi ea cne4ia.rrr,Hr4Mr{ BrurMoraMu gacHoBHr{Ha. ',i )\' l\IOBJIeHO AOrOBOpOM.
flrcrqo ayArzTop BBalKac, qo y rexcri 4oxynerris Henirae ni4nonignr,tx /[o4atxona ni4cyvrxona intpopvraqi.a o@opm"naerr,cfl fiK Aogriro]i .ao
rlocr{JraHb, siH nonullen apo6lrrrz ni4noni4ui AorroBHeHHJ{ i pos',ficueHH.fi ;t\',/(ll'ropCbKOIO BI4CHOBHy,fiI{Iqo ayAI4TOp y BLICHOBITy fiOC?IJIA€fbC.tl iiA
ll .qo BtKe ni4roror,nenoro BrrcHoBKy. Il inurovry Brd[aAKy ,qoAarxoBa AorcyMeHraqia ri.e e cauccrifinr.lr,t
Ay1umopcarcu[t aucnoaorc npo orcpeni vacmuHu einarucoaot saimnocmi.
",'r.
ri )t(:vMeHToM.
It Ay4rzropz Molx],Irb BrrlcoH],'ZBarrr uepenipxu Ba oxpeMr4Mr{ rracrnuaMt4 eilran- (DopMy iauicr: 4o4arxonoi Aor(yMeHTarlii nr.raNauae ay/{rircp ca-e{o-
cosoi ssirHocri ui4upraeMcrBa. Taxi noclyrr{ Mo}r{yrr, 6yrz oxpemzuz , r'iiirto, a-rle Aorpl{Myloqficb raKl4x Brr3garreulrx HagB:
po6oT aun a6o .racrunaMrr BaraJrbuoi ay4nropcsxoi nepeniprcn. V xorx- "Aygr.r'ropclxlri arir" ;
i"l nomy paai 4ocni4xceunff onpeMrurx cKJraAoBrzx (pinaucoaoi anirnocri ay4u- '-"3rir npo fiponeAenna aygzry";
TOp noBrrHeH BrzrsHaqvrlr ix cyrreaicrr' ni4nocuo yciei aniTlrocri, Br4xoAff- "3sir: npo peoyJrbrarrl npoBeAennfi aygtruy";
rlr4 a rlboro Br4llocttrl4 cBoe cyAXeHHfi rrloAo oxpeMrrx ii .racruu, - "3siT rrpo eKclrpec-or.nr4";
AyOumopcurcuit aucaosote npo Ala?anbHeHy cpiruarucoey seimnicmu -- "Excnpec-ofJIflA";
niOnpuencmea. 3 Nrerorc fipotseAenrr.rr (pinanconrax ananiaie i uafieeex- -- "Sayeaxcennfl Ta penoMeu,4aqii aa peayabraraMrr aygn'ropcrsoI
rraeHi[roro ixQopnrysaHHR Kop]rcryeavie xaienr Mo]fie ui4roryaaru rrr'1lenipxl.r";
aeirnicm, fiICa [or{agye fioro 4ia.nrnicrr sa xiruxa porciB, Brrxopr4croByro- - "Jhacr-inQopMyBaHHff Krieura".
.rr.r asiru nigupneucrna, na ocnoni axux pauifire tr ay1v,r. Ay4rarop
[poBoAr{Bc flicas aarcinqesH,s ay.qrzry ax rvrinirvrym o4ran npi.rirnipnnx rrorarlc{f Bol
IIpt4 cHJraAanui aygr.rropct Horo BrzcHoBKy 3a ySaraJrr,Hroroqolo asirHicrrc r r i71r:yurconoi inQopmaqii nepe4aerrcfl BaMoBurrrcy. Tana in$opmauia r'tae

rroBr{HeH, xpim poa4iain, nepe46auenux HaqiouaJrbH}rM HopMarr4BoM ay,qu- r r rrpi4enqifi nufi xapaxrep.
rr

ry }..li 26 "Ay4uropcr,xlrii rr,rcuosox", ui4o6palrcarpr i raxi ni4onnocti: Tepwrin a6epelrennfl ni4cyrvrxoroi iu@opuaqii susna.{aerr,cr{ iir{xoAn-
- fiocnJraHHa na piuHy ssiruicrr, nepesipeny ay.qr.rropoM, Ha uiAcrasi
aror ni4roroBJreua ygaraJrbEroroua QiuaHcosa asiTi{icru ni4upueirncraa;
,ur B [paKTr4Kr{ ayAr4Topcrxoi 4iRnruocri, rcprdAr{rrnrrx BraMor ra inurrax
rt( )ilarKoBr{x *ripxynanr.
', 1 4012
 82
AyAr4T y KOMrr'rolEPHOMy CEpEAOBr4rrIr
tl
tl
U Ay|um y rcotwn'romepH,oJnA cepeiloauu4i cni| poaanadamu.fl.rt cA-
: KynnicrnodaoraaaeJwonoo's,eaH,u,xiaaaenoo6yx.oanenuxH,anps;wrti6:
rrpoBeAenHfi ayAr{Ty na ni4nprneucrni, 4e rcaienr BlrxoprzcroBy€
4la -o6po6xz, a6epirannfl , BBaeMoBB'asxy iuQopuaqifinux cr{creM ynpaB-
rinns i nnyrpirunboro Kor{Tporro $oryrn'rorepny rexnircy:
rlpoBeAerrr{ff ayAr{Ty B Br4rcopl4crarrHflM Koun'rorepnrrx [porpaM
-
KOHTpOJIIO I TeCTyBaHHfl.
qr{x Hanpaurcir, rqo y uparrnrli
Mor*cnrase raxolrc rcora6inynarurfi
aycrpivaerlcn nafi.racriure.
ffpoee4enHfi ayArrry s Korlrrr'rorepnoMy cepe4onurqi 6aayerrca
Ha TaKfiX HOpMaTr{BaX:
- N! 13 "Ay4:nr B yMoBax
errexTponHoi o6po6xu 4auux";
Nb 30 "BuxopracraHHfl KoMrr'rorepin n ay4uri";
- Nb 31 "BuJrrrs crzcreM eJreKTpoHHoi o6po6rwr
ll - AaHrrx Ha orIiHKy
cr4creMr{ 6yxraarepcbxoro o6airy i nnyrpiurHboro KourpoJrro".
,t
9.1. Anaaic cr{creM eJrerrpoHnoi o6po6xu Aaril{x KrieHra
Koun'rotepHe cepeAoBrrrrrle ff BJrfl e co6oro insopnraqift ny ui4czcrervry
(incrpyuenrapifi), sa AoroMororo aroi o6po6nflrorr,cfl , e6epirarorrca insop-
uaqifini rroroxrr, e4ificnroerr,ca 6yxra"nrepcrxr,rfi o6nix, pea"niayerrca cu-
creMa ynpan"uinua i anyrpiurHboro Kourpo.nro. Aygzropy neo6xi.qno oqi-
Hr{Tr{ BrrJrraB cr,rcreMra eJreKTpoHHoi o6po6xz Aaneurx xnieura ra npoqec
ayAlrry na ui4crani ral.r6onoro aaa"uiay ra poayuiunfl ranrrx $axropia.
1. Bnrfis xoruu'rotepnoro cepeAoBr4u{a Ha cr.rcreMy o6aixy i nnyrpiru-
rrboro KorrrpoJrro. Heo6xi4no oqinzrn cryuinr BrrJrr{By Korrn'rorepnoro
cepeAoBr4rrtra Ha npoqec reperBopenna axi4noi in$opuaqir B rrepBLruHrrx
o6aixoefix 4oxyuenrin 4o nponrixnux ui4cyurcoBrrx rrorcaaHurcis i suxiA-
Hrrx Aalrux, ro6ro BcraHoBt4Tr4:
- ai4noni4nicrr
MarrsHift 6aai;
aaroprar:rvry o6po6rcrr Aar{fix BaKouoAaBqifi ra nop-
Motrurl4Bocri p5 rHg.t o6xoAy IrporpaMn, aaMiuu aJrroplrTMy pospa-
- ni46opy
xyHKiB i ni4po6rc.r AaHr4x;
83
. BrrJ'rrrB Konnn'totepHoro cepeAoBIaIrIa Ha oprauiaaqifrHy crpyrcrypy
. rr( "r'() Mr{ 6yxra-ntepcr,Koro o6ainy i unyrpiurur,oro KoHTpoJIro;
4ocrynnicrr AaHLIx y nzrna4i Qafi.nis ApyKoBaHoro rvratepiaay;
^ Nroxtrfisicrr' crrcreMl{ reHepyBarl{ noni4onnnenna, upzfinatni 4,ra
rilr'i()l)14CTaHng e ayAIIti;
pinenr aBToMarrraaqii rovru'rorepHoro cepeAoBlzula i fioro BTTJII4B
i orlinxy pr{Br{Ky nnytpiurnroro KoHTponrc.
r;r
2. Bnnue xoun'IorepHoro cepeAoBl{ilIa Ha oqinrcy pusurcin.
llli4uo B BuMoraMrr Haqionalr,nrrx HopMarl4sis }lb 6, L2,32 ay4Izrop
rlr)rrnHeH orlinurra r,nacawir prrBI{K i puararc neei4noni4nocti unytpiurnroi
I rf ("r'oMr.r KoHTpoJIIo i ynpaeninua. Pl,z'avxu y Koltu'totepnoMy cepeAo-
r,rrrrli nigpiaHflIorbcfi TrrM, IrIo: pI2ISrrK Morfie BI4HI4KHyrI4 qepe3 Heroll-
rr,rr;'r'i y poapo6rli ft erccnayataqii nporpawr, onepaqifi 3axrrcry KoMn'ro-
r'(, )r rofo cepeAoBl{ilIa B peayJlbrari necairxqioHoBaHoro BTpyqaHHfl rlpo-
1
r'1rrn. floreuqia;r uorvru.nox i seAonircin, nractzeltx KoMrr'IolepHoMy ce-
I'i'/U)nr{il{y, BHarrHo r.t'tr4ttft, nilr npu pyrlHoMy ee4enni 6yxra.ntepcbxoro
t'r ).rtitdy. TaxoE ni4nvrqyetr,cfi prrSrlK TprrBaJroro HeBrrflBJIeHHfl rroMrll-
'r,,rt. CucreMa KoHTpo,'IIo y KoMn'totepHoMy cepeAoBl4rrIi saaexratr ni4
rr ),r I r() BaKllaAeuoro y nporpaMy aJlrop]lTMy' tqo cyrreBo BIJIfi Bae na eQex-
r.rrrrrricTr, CarwOi CuCteMtr KOHTpoJ'Iro. Poannip pt1314ny MOrXe {l6ilr[IyBa-
rl€pgg [oMI4JrKr{ a6o uraxpaficrBo ffK y nporpaMuLrx MoAyJI.fix, tax i
'rrr:r,
i ne4O.ninir,
n r)i1|ilx .4aHIIx. Bgarali nOteUqian IIOMI4JIOK BJIaCTIIBI4x
,,,,nrrr'lorepHl4M cl{creMaM, BHaiIHo vuu4trir., niln cucr:ewraM pytlHoi o6po6-
',
rr irrrltopuaqii.
Iii;rrur AoKJIaAHo MeroArrxa auaniay BrrJrt4By xoiun'rotepHofo cepe-
ri.,)lnlltra na OrIiHrCy ctzCTeM 6yxrantepCbxolo O6niny i nnytpirunsOro
r,r)u't'poJrro HaBeAer{a y Haqiona,rlHoMy nopwrarrani ayAr/tTy J\l! 31 [7,
, :t23-2261.
il. Ontzvra.nbne BI{rcoHaHHs flpoqeAyp ltoHTpoJrlo i MaKcfiMaJIbHe 3HI4-
,Ir('|||Irr firvronipnocti eunuxnennn HerIpaBIIJIr,HIIx ezcHoexie i penouen-
l;rrliii sa BI4BHaqSHI4MII qIr IIHHKaMII Ta pinnA p]I3I{Ky XOrvrn'rOrepnOrO
('l)('/\oBr4ula.
'
2. IIponeAeHHs ayAlrry B BI{KopIrcraHIIflM KoMrl'Iorepl{ux
9.
I tl)ot'paM KoHTpoJIIO i reCrynauHa
llauionanrnzft nopuarraB ayAI{Ty J\& 30 "BzxopIactasnfl Koltn'to-
rr'lrirl r ay4rati" ofiucye eapianru Bl4r(opr4craHHfl KoMrr'Iorepie upr'r npo-
,,,'.rqcrrHi ayArrropcbnl4x nepeBipox, axi MaIorI' HaBBy "Meto4Ia ayArlTy
r l ) r r (irrpraflHtti Koltn'tonepa (MACK)": nporpamHe 3a6eorreqeHnfi KoHTpo-
rr r( ), 'r'ecTyBaHHg AaHIIX.
poepaarue sa6eaneverurutr rcoHmpoJuto cnraAaerrcn a rcollrr'IorepHrrx
I I
r l)( )r'1)aM (narceru ilporpaM i ytu;riru), flKi Mo)ftyrr, Bl{KoprrcroByBarrrctr
t 84
85

il fiK o6rixoBr.rft incrpyr,rent 4aa o6po6ntr AaHI{x, copryBaHnfl, crnopeuna i

Br{Bo4y Qafiais.

ilo
I
Tecmyaarurua 0aruux BplKoprrcroByerbcff ni4 vac flpoBeAeuHfl rlpoqe-
i
Ayp rdoHTpoJrro B Merolo nopinHauna peay.lrratin KoHrpoJIbHttx one-
paqifi a ouepaqiamra xJrienria.
MACK Mo'rce BfiKopr{croByBarl{cfl 4na pianonnanirnux fipoqeAyp rre-
peniprcr.r:
peayJlbratia o6po6xr,r inSopuarlii s cuctelli o6.nixy OPTAHISNIIfl POSOTI4 AyAI4TOPCbKOTO
- TecryBauufl
naienra; TtrATIPI4CMCTBA
orJI.aAy rlpolleAyp AJIfl BLTflBJIeHHfi HeoBlztr{aftuux
- anaairuqHoro
suna,qxin;
Aocryny,qo Safirin ,qaHLIx i 6i6niorex;
-
--TecryBaHHff Ha siAnoeigHicrb HopMarr4Bsrax aaco6ie i czctell OpranieauifiHo-rpaBoBi $opuu sAificueHus
10. 1.
ynpaeninna, dyxranrepcbnoro o6riry ra KoHTpoJrro.
flpzx;ragHi [porpaMr{ MACKa Mo}rcyrb poapo6aatrac.fl ayAvropaMu :t Y/(trropcbrcoi Ais.nnuocri

6eanocepe4nro a6o @axirqaur.r rignoni4nux cneqiaarnocreft. V 6y4r-
aKoMy Br{rraAny npu pospo6qi uporpaur,r :rpe6a "riTxo sfiaHaqrrrvr:
Mery nprln,'raAnoi uporpawru, er,,rict i 4ocryniricrr Qafiaie o6'emra
-
ayAr.rry;
onepaqi.fi, rcorpi ueo6xi4Ho ueperipxrui
- Trrrr
ayArrropcrxi nporle4yprzr rporpaMrr;
- Synxqii uporpaMlr i rrner:o4u oqinrlr peeyrr,tarin.
-
Po6o.ri AoKyMeHTr4 ,q.ns MACKa nosuggi ei4nonigaru Haqionaar-
HnM lropMarr{BaM ay4vr'ry Nb 6, 30 i uicrraru'rary inSopuaqiro:
- Mery, cneqzSiry MACKa, sacol:,a fioro -rznpar.uinna,
yrcorruJrenry-
BaHHa nepcor{aJroM, cunxponiaaqiro i eapricrr,; BrrKoHaHHfl, ni4roroexy i
rrpoBegeHurr npoqeAyp recryBanHfl ra oqinxy aaco6is yupandnna; 4e-
rani i no4po6nqi recria; o6po6ry i euri4 iugopnnaqii; Aera.ui i no4po-
6uqi nucnonrcy; iHSopnrartrii rqo4o cracreMrz o6.nixy i xonrpo.nro n"nienra
(y towry .rr.rc;ri r:exxiuny); BlrcrroBrcrr npo eSexrusgicrr cucreMu o6.niny i
KouTpoJrro rcnienta.
3riguo ai c:r. 5 Baxouy Vrpainn "flpo ay4ra'ropc!,Ky 4ia'nruicrr" ta
rriTlrroni4nO 4o inurux 3a$oHoAaBqrax axrin, Vctaay Ay4urOpcl'noi nana-
'r'rr Vmpainn, naqioua,rr,Hr{x HopMarraain aygraty ayArrrop uae npaeo aarl-
Mrf,f'r{Cfi ayAr4TOpCbttOrO ,qignr'nicrrO iu4raeiAyaJlbHo' STBOpIOBaTI{ AyAtA-
'r'olx:blty $ipruy, o6'e4Hynarr'lcs a iHluI'{NII{ ayAl{Topatvtfi e cnirKv'
{la Saxonorr vxpainz "flpo ni4nprreMHrrrlrBo" aig 7 rllororo 1991 p.
.Nr, (i98-XII ni4upueunuqtrca 4iaarnic'rr n Vrcpaini a4ificurcerr,ca
y 6y4t -
rlciii opraniaaqiitniit Qopnni sK rpoMaAflnawrra 6ea cTBopeHIIJI ropr'r4uvnoi
,r:{16r{, rart i ropra4rarrnl4Ml4 oco6aryrrz.
gianrnocri'ra
/depntanua peecrpaqia cy6',exrin ni4upueranzqr,xoi
rr i71l pzeuqiB-rpoMaAJrn [poBoAr4Tbcfl ua ui4craBi Bramor
r
Saxony Vxpai-
gorcynneutia) sa anounlrwr
rr rr " [Ipo ui4nplrennnrallrBo" (aa naannocri ecix
ilt)ltr[lllrroM. oprau, sxr.rfi aAificnrce peecTpaqiro, ao6on',aaalillfi npotRronn
Iilt;iltaqeHoro reprvriny BrrAaTH uocni4uenur{ ilpo peecTpaqiro i e 4ecaru-
ro.qaru niAonaocti eignoeigHifi uo4arKoeift agminictpaqii
,r1r,rrrrnfi repwrin
'l'r I opfaHy cTartlcrrrl{.lt.
3ri,qno is SaKoEoNr Vxpainra "[Ipo ni4nprreMcrBo n VnpaIHi" r.iq 27
t)clx)3H.rr 1991 p. J\lb 88?-XII nignonigno go rpopu sflacHocri, IIa repl4-
'r'o1rii VnpaiHI4 Molrcyrb 4iatu rarci nuglr ni4npzevrc'ra:
in4rani4yaJrbHe, sacHoBaHe ua oco6r.lctifi slacHocti $iaraurroi oco-
-
i)rrla BrrnrrlarrHo Ha ii npaqi;
-- ciueiine, sacHoBaHe Ha BJracHocTi ra npaui IpoMaAsH vrcpaTnfi -
,r.ncrriB o4niei cilr'i, axi [poEtPIBaIorFJ pasoM;
_ npr4BaTHe, SacHoBaHe Ha BJracHocri oxpeuoro rpoMaAflHllHa
VrclraiHIz B npaBoM naftuy po6ovoi cr4Jrvti
SacHoBaHe Ha eaacHocti TpyAoBoIo KoJIeKTIIBy [IA-
)
- KOJreKTrlBHe.
| | | l r( McrBa, Kooneparil By, iuuroro craryrHoro ni4nplreuctaa;
r
 86 87

.qepEaBHe KoMyHaJrbHe, SacHcJBaHe Ha BJracHocTi aAMiHicTpaTrrB- 10.1.1. Bnivroru Ao crBopenHfl ayprropcbltoi Qiptwl
-
r{o-Tepr{Topialr,rrrax oArrHrir{b;
Aq}umopcorca Qip.twa qe opraHisaqis, fir(a Mae niqeusiro Ha rpaBo
- AeplrcaBHe, BacHoBaHe Ha BaraJrbuoAeplr{aBHifi nnacuocri; -
rrr,iiir:nengs ayAl{Topcr,Koi 4iansnocr:i na tepntopii Vrpauru i safiNlaetr-
cuiarue, BacHoBaHe na 6aei o6'e4narroro wrarlna pisnux sracuuxie
-
(auirualra @opirna BJracnocri). V
-nrcni sacnosuurie cui,rruoro nignplreucrna , ;r lr.rKJrrolrHO npoBeAeHHfiM ayAIITy i na4annRu ay,qrtTopcbnl{x IrOCJIyr.
Molr(1'rr, 6yru vtpngu.cri oco6ra ra rpoMar4.flHlr Yxpauru, inurnx Aepl+caB; Ay4uropcl,xi Siprwa Mo)rcyrb crBoploBarrrcfi Ha ocnoei 6y4r-axnx
ui4npr.reMcrBo, Bacr{oBaue Ha BJracnocri ropu4uunr.rx oci6 Ta rpo- ilr)l)M BracHOCTi. SaraIruzft poauip qacTKLl SacHoBHIlrKia (yuaCnurie,
- iururEx AeplKaB.
MaAffrr ,,rr rr.ionepin) ayArrropcbnor Sipuu, .axi He € ayAr{TopaMl/t' y craryruoMy
,{ianruictr, npaBrrJra crBopeuH;r, rrpaBa i o6or'saHu yvacnnxia r:a ,
I r, r r Mo)r(e [epeBfi uIyB aru 30oh .
r71i He
sacuosrfirin ycix nu4in ni4nprr€McrB (rcpivr sacnoBanrrx na Aep*carniff rpiprvla Mae rrpaBo a4ificxroear:pl ayAr{Topcbxy
Ay4Irropcrxa 4ialruictl
aaacnocri) peryJrrororr,cs Saxonovr Yxpainu "flpo rocno4apcuxi rona- ,r il ilr0 3a yMoBr{, flKuIo B nifi npaqroe xoqa 6 0AI{rr ayArrrop.
pzcrBa" ni4 19 BepecHfl 1991 p. ].,1! 1576-XII.3a 4urvr Saxonowr rocro- Ay4rr:opam sa6opoufierbcfi 6earrocepeAubo oaffMarllcfl ToproBeJlb-
AapcbltrrMJa ToBapr.rcrBaMrr BHaHarorr,ca ni4npw cMcrBa, ycraF{oBr.r, oprani- r, rr rrocepeAHutlbKolo ra Brrpo6Hrrqoro AigrbHicrlo, qo He BI{KJIroqae ixnr,o-
saqii, creopeni na BacaAax yroAr.r roprr.qrdqurrMu oco6aurl i rpomagaNauu ',
r { r u [)ABa Ha oAepxcarrua guni4enAia niA axqifi ra 4oxo4in ri4 inuurx
rrrJrflxoM o6'e4uanua ix mafina ra ni4npueMulrul,Koi 4ialrnocri a me- r, r) )r ropaTI4BHlIX IIpaB.
Toro oAep)+cauna nplr6yrxy. I

Itepinnuxom ayAl4ropcbnoi $ipuu Mo)fie 6yrr{ rilrnn ayAlarop.

I o e oc nol apcbttu x mo6 apuctL+ HeJLe )tc amb : I I epe4 AeptrcaBHolo peectparliero ayArrropcbnoi cpipuu 6axcano yaro-
- arcr$ouepue
no4i"rreuzfi
roBapr{crBo
- ToBapr.rcrBo, flKe Mae craryrHufi @onA,
Ha Br.rBHarreny xiarxicrr axqifi pirnoi norrina"nauoi naprocri i ,rllrr HaBBy, craryr i yctanonvr.rfi 4oroeip ipiprvrz y cexperapiari Ay4u-
uece ni4noei4anuricrr Ba ao6os' fl BaHH.rrMr{ ri,nrrcu ryrar?nou roBapr{crBa; r, 'plr,Koi rraJlarl{ Vrcpaiuu.

- ToBapr{crso s o6Mex{euoro ri4uoni4anruicrro, ilIo Mae craryrnrifi

OonA, poagi"rrenzfi Ha r{acrxrr, poarvlip ffHrrx BrzaHaqaerlc,fl ycrauoBrrr{Mr{ l 0.2. CeptuQircaqir ayAl{ropiB
AoKyMeHTaMn. Y.racnraxr{ ToBapr.{crBa rrecyrb ni4noniga"rrrnicrr, y Me)r(ax
ceoix enecxir; ( )eprlrQircaqia (rlrsuann.a nnadQinardfiHoi rplaAarHocri) ay4ratopin
,f
ToBaprrcrBo B AoAarxoBoro ni4uoei4anssicrrc, cra'ryrnufi Qou4 rrriii<:rrroerrca na ui4cr:asi ct. 12 Saxouy Vrpainra "flpo ay4raropcbxy
I

- nogi"uenrfi
flKoro Ha rracrxr{: pocvrip aracrorc Br{Buaqaerr,c,fl ycrauoBqrr-
il rr rr.rrr,rricrb" i "flo.nortenHfi fipo ceptuQixa4iro ay4Itr:opin", upnfiuatoro
MI4 .qoKyMeHTaMrr. Y.racnlrxn raxoro roBaprrcrBa ni4noei4aror:r ga r?oro
,,\1,71r.rtopcr,Kolo rlaJlarolo Vxpainu sA 27 ,'Ilrrcrorra,4a 1997 p. (npo:ro-
6oprra ceoiMfi BrrecxaMrr Ao craryrnoro $ou4y, a rpu ne4ocr:aui cyM
AOAaTKOBO HaJrelrCHr.rM iU WrafinOryr B OArraKoBoMy KpaTHoMy Anfl Bcix
- r,,,r.lS 6015).
poervripi BHecKy Kon(Horo yaracurrr(a. lpanlrunrafr poamip lduani&iraqiir:r.trir. ceprrn$ircar BBa)fi aerbcfl osiqifi Hrnryr AoKyMeHroM,
Snracnuxir ni4no-
ri4a"nrnocri yvacHr.rxie nepe46auenlul r ycrauoBr{rrx,qoHyMeHrax ; rrr, rrii eacnigrrye rrpaBo rpoMaAflH vXpainn I{a BAificHeHna ay4rzropcrxoi
nci y.racnulcl{ J{xoro gariuarotrcg cninr,noro ,rr rr:r r,Hocri na teputopii Vrcpainz. Ceprusixau4 Mo)Kyrb 6yrrl:
- rroBne roBaprrcrBo,
4irlr,nic'rro i Hecyrs co-ri4apny ei4noai4a.rrrnic.rs aa cepii A rrpoBeAeuufl ayAlary Ha niArpn€McrBax ra y
ni4npr.rcunur{bKoro
so6os'.fiaauHfiMlr roBapvcrBa ycinn cuoirvr MafiHoM;
- Ha IrpaBo
I ( )(' I loAapcbKl{x TOBapI4CTBaX;
KoMaHArrrHe roBapr{crBo, .trxe BxJrroqa€ rropfiA B oAHLTM a6o 6i.nuuicr:ro .- cepii B na fipaBo npoBe,4eHHfi ayAury B 6aHKax.
-
lnracnuxin, ni4noniganrurrx Ba ao6on'fisanHflMrr roBapr{crea ncinfi ceoiM
-
IIpano Ha orprrMaHna ceptz(pirara ayAvropa Marorb rpoMaAfiHrr
ntafiuom, Taxolr{ oAnoro a5o 6i.nrrue yuacnr.rxin, ni.qnoeiAa,'rrnicrt sxux ! r, p:r lHr.r, rrKi BAO6yJlu augly oCuity, MaIOTb nesHi aUaHHff 3 III4TaHb ayAI4Ty
o6uerxyeT rc.fi BKJra"qoM y rvrafini ToBapracrBa (nx"rragnrxin). flxqo y KoMaH- ,;r 71ocni4 po6orl'r He MeHrue rpbox porcin ni4paA Ha rrocaAax ayArrropa'
ArtTHoMy roeaprzcrai e Asa a6o 6inr,rue yvacurzxia B rroBuoro nignoni4a,rr,-
1,r,rrillopa, 6yxra"ntepa, Iopl{cra, Sinancucra a6o eronouicta.
uictro, BoHr4 Hecyrr, co"rrigapny ei4noeiganrnicrr, aa 6oprlr roBapr4crBa. ( )eprusixarlis rporvra4an vxpainu a4iftcnroerrca AyguropcbKolo IIa-
AHqionepne roBapr.rcrBo, ToBaprrcrso a o6vre)rcenorc ri4noniAanrni-
,r;r'r'oro Vxpainu ra ii perioUaJIbHI,rMI4 ai4giaeUnAMl{. ICII{TIa IIIOAO BI{-
c'no i roeap[crBa J AoAarmoBoro .ei4noni4anruicrro crBopro]orbcn i 4irort,
na ni4craai ycrauoBqoro AoFoBopy i cra'ry.ry, rroBHe i xorvran4zrHe roBa- r1;r'r(,HHfl. rreBHIIx BHaHb B III4TaHb. ayAI,ITy CKJIaAaIOTbCg s iHAzsiAyaJIb-
pr{cTBo ycTaHoBrroro AoroBopy. rr,ur! [opJr.{Ky, BartsepAtrcenoMy piruennau AIIV ri4noei4no 4o nporpa-
-
 -w
h
88 89
I
&:Ia ceprfiOina{ii. Aco6v, sxi ne cnrrafira icnrtry, Marorr, npaBo Ha [oBTop- '- rropMyBarrufl i crrrMyJrloBar{rifl uparli;
lre i?oro cxJraAaHHJ{ ue paHitr-re, fiK qepea pix nicla uplrrTHarr:n pi[reunll opranisaqiro po6oulrx rvricqr ta ix o6cayroByBauufl;
.Aygrt:ropcrxoro ila,'rarolo Vrcpainlr. - cTBOpeHHfi I{OpMaJILH'IX yMOB npaUr;
Tepuiu .rr.trnocti ceprlr(pixara rre Mo'fie nepeBuxlyBarlr 5 poxin. - KoHrporrb 3a s1cicrlo npaqi ay4Iaropin.
-llpe4metovr opranisaqii npaqi e EcIrBa rlparlfl po6i'rnuxin ni4upuemctn
Ilopqgon rroAoBrrcergfl 4ii cepruQixara
1S.?. 1. 'lir ycraHoB. Opraniaarlia npar1i.flBJlffe co6orc AIaHaMiqHy clrcreMy' Aylre
Ay4uropz Vrcpainn, crporc 4ii ceprz$ixaris sxux sarcinuyerrcfl, He 'lit:lro rroB'fiBaHy B TexnirruuM ta co4iaarru,IM rrporpecoM.
pauirue 'rpbox i ne uisnirue oAHoro rrnicsqs fioAarorb 4o cexperapiary Opraniaaqi.r upaqi uotpe6ye cepfioanoro fi nano.nerluBoro BI'IBaIerrHtr
Ay4r,rr:opcaxoi flafiaru Vxpaiuz rrr4 Ao periona,rrnoro ei4Ai,reuns raxi 'r':r 4ocni4xcenna.

.qor{yMe}rTrd: Opraniaaqia npaqi ayAr,rtopa, Ha Harrr [orJIflA, rroBr{Hua fiepeA6ar{arrr

__ ITJIOIIOTAHHfi; 'r'lt tte:
Bnr.fir a rpyaoeoi KHr4lrcxr.r: - pocuo4in i nnauyeanna npaqi;
- ceprr$ixar, HopMyBaHIrfl i crI4MyJTroBaHHfi npaqi;
- pd@epar rporepmin 4ii axoro saxiuuueca;
ayArrropcbny 4ianr,uicrr i ni4wrrqeuua xnalifrri-
- opranisaqin po6ouux nnicqr, texuiuue, in$opMallifiHe o6cryroBy-
- -
Itir iltIfl ayAuTopcbKoro npoqecy;
r a r;ii aa nepiog no,rogiuna ceprr.r$ixarorrn ;
-* Aor{yMeHT rrpo Buecenrrfi [Jrarr4 sa rroAoB]rcenna 4ii cep.rra(pircara. - KoHrpoJrb .rxoc'ri npaqi;
3a-nexno ni4 reprriny po6orr.r npereHAeHTa i ni4 Toro, qu npaqroe nin aa - o6rix nparli ay,ulttopin.
rlraxovr, {poqe,qypa rroAoB}fienH.fi ceprusixara e4ificrroerrcn uo-pieuomy. Vca ay4lrropcbxa gia,rrnicrt 6aayetrca Ha raxlax flpllHllrrflax aygu-
1. Ay4uropaM, fiKi rrpaqloBanu aa eaxovr (ay4raropou) ne rlenure ly: Mero,qortori.ruux i npoQecifinoi erurcfi.
poHia i He MaJrrr BayBalrcenr, g rrpr.rBoAy po6oru ra Ha ocHosi nprtnilnuu Malorb nrapiuraltne sHarIeHHff gna poapo6xl4 crlcreMlr
IJ,i
"pbox
pe$repa'ry, gin cepra$ixara piurenHann xomicii, ulo BHocr{T},cfl AO rrpo-
Ba ,; r Ba6esnevyc paqiouaJl LHe Brrxopr{craHHfi npaqi ay4 ntopin.
r o4i B, ff Ka
torcoJry, vroxce 6yrra [poAoB]r{eHa Ha n'flTr, porcin. Cyrnicrl, MeroAoJrorialHl{x [pr,rHqrrnir i npranqlrnin npotpecifinoi etu-
2.Ay4lrropra, Rrci rpaqrcrorb Ba OaxoM ni4 4nox Ao rpbox poxia a6o r\ il nillcJra,4eHa B rrrocrorry ni4poa4ini nepruoro poa4i,ny' cai4 rilrxlll
ra cynnicuzrlTBoM He MeHrrre rpbox poKiB, He MarOTb sayBatrceHb crocoBHo r:u'lAarrr, ulo MeroAoJloriqni npr{Hql{rru Mo}rcyrb, Marli sK o6on'aaxonufi,
po6oru ta ni4roroureHoro perpepary, ilpoxoAfirr, cuir6eci4y y nocrifinzx 'r':rrr i pexoueuAarliliunii xapanrepl{. flpunqznu upo@eciffnoi eruxu e
sov.ricisx e npufimanns icnurin. flpu noararzBnux peayJrrrarax cuis6e- o{rou'flgnoBriMrr AJIfl a}rAl{Topa B ycix BI,InaAKax.
ciglr nperenAenTrr Bnoc,flTl,c;r Ao rrporoxo,ry oci6, Aia cepru@ixara fiKrrM
rronoBlrcyerbcfl Ha n'.fiTt, poxie. 10"3.1. PoanoAin i nnaryramff rrpaql ayAl{ropiB
lf
3. Ay4lmopr.r, flKi, Maroqtr cepr:n(pirar:, He rrpaqroB aJrrr ay1trtopoM rrr{ Ha rriAcraBi
,: I)oilno.uir i n.nauyuannn npa4i ayAzropiB sAificuroerbcfi
npai{ioBaru MeHrrre 4nox poxin a60 ne [oAaJrrr AoKyMeHTr{ r{a noAoB}r(eH-
r, r rmarl.{Bin ayAI{Ty:
uir repminy 4ii ceprrarpiKara y BcraHoBJ.reHr.lfi repuin, AJr,fi orpr4MaHHff
r 1

d NJIAHYBAHIIE AYAIITY;
cep'rraSircara rra Hacryrrulrfi nepio4 cKJraAarorr, icntrru ffrc npereHAeHTlr.
- KOHTpOJTb snOcri poooru ayAI{TOpa;
V ceprrQinarax, repuin 4ii axux fioAoB]fieno, e6epiraerrcfi florrarxo-
ocnoeHi rrprrHql{flu, qo peryJlrorcTb ayAr{r.
ei.rii uouep, Aara BffAaqi i nouep rporoxorry AIIy, po6urrca ni4mi,rxa
I)osuo4i.n i nnanyrauna npaqi ay4rttopin 3a,IIe)fiI4Tb raxolr( ei4 nu-
npo pinrenns AIrv (non'rep fiporonoJry, 4ata) ra reprrin, Ao fi]coro npo-
rlllilrr{x aapian'rir npoee,qeuHff ayAI4Ty. Morxua BLIAiJIIITuI TpI{ TaKi Ba-
/'IoBlr{eHo crpo}r 4ii ceprn$ixa'ra.
t)riUI1tlll
ilapa.nenlnr.tft;
10.3" Opranieaqia rpaqi ayAr.rropiB rrapaJreJrLHo - rIocriA oBHu fi ;

V aara,runonry poayviHni opraniaauir npaqi - nocri.uoBHufi,

- ue crrcrerra aaxo4in,
,nKa sa6esnevye paqionaJrr,He Br.txopr{craHua po6ovoi cvilfi :
Oy'ruicrr qrnx napiautis norsrae y roMy, Iqo:
Ba napaJlerr,Horo BapiauTa rIpoBeAeHl{ff ayArrry orcpeui ay,4I{Toprr
poacrarronxy npa4ianlrxie y upoqeci nrapo6nrzrlraa;
- poauo4ia, xoonepaqiro rrr'lrcnipnronr, orcpewri o6'exru; ayArrropcbxr.rfi asir (ax'r) i ay4utopclxuii
i mero4lr npaqi;
-
 90
BtlcHoBorc Qopwryerr,ca npocrllM cKJraAaHHfim marepianin nepenipxra
oxpeMr4x o6'ercrie ayArrry;
rrapaJreJrbno -nocai4onnrafi aapianr fi poBeAeHHf ayAr4ry M o)fi e Marrr
4ni
-
pianonu.qnocri. 3a nepruoi pienonn4nocri oxpewrufi aygnrop nepe-
nipae o4un a6o xinrna JroriarHo nos'flBanr4x mixc co6oro o6'exrin ayAr{Ty.
flpn qrorvry ayAr{ropcbxrfi seir (axr) i ayAr.rropcbKrzri sr4cuonon ysa-
rarrbnroerbcff KepiBHrrxowr po6ir. Apyra pienou.r4nicrr nepe46aqas npo-
cre cKJraAaHna uarepia,nia nepenipx14 Korrr{oro 06'eKra.
Bapiarrra fipoBeAeuufi ayilnry Marorb croi neperarra i ne4olircu. Ce-
i napanenrno-nocnigoe-
peA nepeBar c.ni4 nusnar:r{ Te, ulo flapaJreJrr,Hrrfi
nufi uer:o4u npoBeAennfi ayAr{ry cnpr4firorr' cnerlianiaaqii ay4r,rtopin ea
onpeMuMl,r o6'exraryru ayrqr4Ty, rqo aa6earreqye Aylr(e ruBr{AKe i nonnirHe
nigaltrlenHa xnaniQixarlifinoro pinna ay.qr{TopiB, sxocri nepeaiprcrz
onpeMrax fioro o6'erria, cxopoueuufi rracy Ha npoBereHna, ni4niarqenua
sxocri nepenipolc y qiromy (e ocHoeHorvry aa yMoB flapaJreJrbHo-noc,riros-
Horo napianra [poBeAeHHa ay4ury).
HeAoaixu rlzx ue'ro4iB rroJrffralorb y roMy, rrlo He BaBlr{4rz 6es4oraH-
Ho rrpoBeAeua uepeuipxa oKpeMrrx o6'exris ea6eaneuye 4ificny Kaprr{Hy
Siranconoro crauy ni4upzeucrBa. SararbHa Kaprr{Ha Qinanconoro cra-
ny ni4upneMcrBa, rqo nepenipflerbcJr, BaJrex(r,rrb BuarrHoro ivriporo sia Sa-
xosoi Nraficrepnocri ay4rrropa, nxufi yaaraJrbHroBaB urarepianlr aa eciiua
I o6'extanru. I{efi eapianr Hait6im,ru alrrpatrnrafi a noar.r4ifi uigroronxu
if
il xa4pie i ni4rrzrqenns ix xsarirFixaqii.
Cyts rperroro Bapiaura Br,TKoHaHHfi ayAr4ry
li
ll
- nocni4oBHoro -
floJlfira€ B ToMy, Iqo oArtn ayArrrop (xinrxa ay4uropin) Br4xoHyrorr, yBecr,
KoMrrrlexc po6ir ay4raropcrxoi nepeBipxlr ni4npueucr:na. I{efi rapiarr
notpe6ye Br4coxoxBaJri(piroeanux Qaxin4in i vroxce Ba6es[er{yBarrr ra-
paHToBaHo Blrcoxy EKicrb rrpoBeAeHHff ayAr{Ty.
flepeaaroro raxoro rapiaHry e raxox( i re, rqo ayArirop npaqroe 3
ni4npucnac'rnorvr inAzeiAyaJrbHo, auae fioro Hefar14BHi ra noaErr.raHi cro-
tl
porn i Monce xsari(pixonaxirue Ha,qaBarr{ fiouy ay4zropcrxi i roncynr-
ranraeHi [ocJryrr4.
il He4oairconn rlboro napianra npoBeAeuufl ayAr4Ty e, fio-ilepfire, He-
eQercrranne Br4KoprrcraHufi Brrcoxoxnali$irconaurzrx npaqiBHuxin, no-4py-
re, rpuna.ni crponr4 Bprxonaurrfi ayArtTy caMi HafiAoBuri i, no-rpere, r1efi
napiaHr vae o6uerxeni uorx.rrnnocr:i ulogo ni4roronxu cne4ia,ricrin ra
o6miny 4ocsi4oru.
B ay4uropcr,rcifi nparcrr,rqi Vxpaiura MolrcHa nu4inrz.ru ABa rrepioArr
pianonapianrnoi opranieaqii ay4zropcbKoi 4ia;rrnocri BaraJroM i poono-
4iay ra n;ranyBauua npaqi ay.qr{ropiB BoKpeMa. flepnrufi uepio4 rpnBaB
.qo 1995 p., KoJrlr 4ianra rroJrolrceuufl Saxony Yxpalru "flpo ay4raropcbr(y
ginnrnicrr", rrpo o6on'saxosicrr ayAr.rry AJrff Bcix cy6'ercrin ni4npraervr-
91
rr r rg,Koi 4i;rnurocri. If e o6ynnonruoBallo aenlrxi o6csrra po6iT, AJIfl Br{Ko-
r
iliulrr.fl trKrrx SaJryrraJrac.ff SHarrEa rci,nrxicrr ay4ntopia i erccneptie.
V r1efr nepioA B ocHoBHorvry 6y"'ru qil.r,:r,Lrllu BapiaHTu napane"nrnoro i
I i I I )ir JrreJTbuo- nocni4oeuoro BrrKoHaHHfi ayAl{TopcbKI{x po6it,
r
Pisne cxoporreuutr o6cnrie ayAl{Topcbxrrx fiocJlyr, aNIiHa ix xapaxte-
l)v r] BiAMiHoro 0608'flBxoBoro ayAury crlpuqrrurrJlo aHaqHe cfiopoqerrH.fi
rii.rr,xocni [paI{iBHuKiB B ayAl{Topcbrrrx ui4npuevrcraax, 6i.nrurictl
rriTlrrpr.reucrB nepefiurrtr Ha BLInopucrarlufl noc,riAoBuoro MeroAy Br{Ko-
II:r|| H.fl ayAI{TOpCbKI4X fIOCJIyr.
llnauynaHnn i poano4i.n nparli ay4ztopin, o6csru ayArrropcbxrrx rro-
( rvr BgarrHoro lniporo BaJreffcarb ni4 uaannocti i pinna nuyrpirunroro
ilv/(r.{Ty na ni4upraeMcrBi. Buconuft pieenr ruyr:piurnroro ayArrry Aae
ruo)r<rr.rBicrb cnoporrtrlt repMiHI{ rrpoBeAerntr poapaxyuxonnx po6ir i
,{}(:opeAr{?rz yBary Ha nepcrrexTrrBur{x rrl{Taurrax. fl;ranyeanna upaqi
,, yTluropir s4iftcnroerrcr r uoc"ni4onuocti, susua'renifi y Haqiora"nbnoMy
r r o 1
ruaruei ay,ql4Ty "flaauyBanlrfl ayAlrry".
10.4. HopuyBaHHs ra KoHrporrb sxocri npaqi ayAnropiB
llopvyranua npaqi ay4utopir q,e npoqec BcraHoBJreHHr rripu Br{Tpar
-
rrlrirqi Ha BrrrcoHaHH,fi rleBurrx o6csris po6it sa sfiaHa.{enlrfi npouixorc
,r;rr:y. llpu rtrboMy rpy4orvric'rxictr uoxce 6yru nvpaxeua a6o 6eanocepeg-
rr,o y Barparax qacy po6irHlrra uotpi6noi rcna,ri$ixarlii na afirouanns
,,,r1rrrrnr1i po6orr4 (noprvra qacy), a6o uepea BnauarrerrH,fi rrr4ceJlbHocri po6i-
'l r rr rdiB, Heo6xiAHHx AJIff BrrxouaHrrrr ycboro o6cary po6it sa ezsua.renlafi
r
r'r'pmin.
Bc'ranosreunfl lropMarrrBnoi TpyAoMictxocti po6ir crae ocHoBolo rrJla-
| | v rluHHfi po6oru ayAl'rropcl'Koi Siputt.
Mer:o,4n HopMyBaHHa upaqi aygnropin. Moxcsa nu4i.uu'rra 4na
, roroBHi MeroArr HopMyBaHHa npaqi ayArrropiB:
-- anarirn.rHo - pospaxyuHoerarl ;
- ananiru.rrro-4ocnignrait.
Ananimuvuo-pupucAHlcoau{t nemol IIe Mero.4, r.xufi. rpyHTy€Tbcfl
-
rlr lranirue pogpo6reHnx HopMar[BHI{x Marepiaaax i ftoro aaxopvrQTaH-
Ir il r{e BuMarae SHaqHI{x Brrrpar pecypcir na poapo6xy HoBI4x HopMaTI4B-
rrrrx uatepia.nia, u1o notpe6ye Be,'ILIKI4X BI4Tpar.
Aruanimuvruo-polp atcA Hrcoai Jvlemo7u HopilA 6aHHa npaqi gHQepeurli-
l()rorbc.fi 3a Br{AaMr{ IlOpMarI4BHI4X Uatepia"]Iin. HopuaruBv \acy poSpa-
x()nyrorbcfl Ba (baKTopaMI4, trxi BlIpirnaJrbutrM rrur{oM B[JII{BaIorb rra
'r'py4ouicrrictr po6ir i rrorxyrr 6ytn npegctap.nesi y arar.ira4i pinnaur:
MyJIbrt4 rl.nixatunnux ;
- AAI4TITBEI4X;
- KpaTHI{X.
-
l
*
92 93
I

Cni4 aaanaur{Trr, rqo pospo6nenrx HopMarr{Bnux matepianie 4.ira uop- I lo.rii.ruxa KoHrpo;illo sxocri ay,4r{TopcbKux po6ir rroBr4HHa nepecJllAy-
MyBaHH.fi upaqi ay4uropin npaxrr4rrHo HeMas, i 4na ay4raropcrrcoi po6oru r1r,r,rr pea.ni3aqirc OCnOnuol nnetlr ayAIITy IIIJIflXOM AOTp1{MaHU.A ecix ftOrO
B ocuoBHoMy Br{KopHcroBylorbctr ananiTfi .rHo-,qocni.qni MeroArr HopMy - II II MOI:
BaHHfi upaqi.
Arua timuvno ni ne mo 0 u 6asyrorrca ua 6eanocepeAHr,oMy BLr -
0oc ni 0
- nporpeciiilrux - yci npauinurlrKrr ayArrTopcbKoro ni4npueuc'roa
r.{rrHi Aorpl4Mynarlrcfl rrpI'IHr,(I{nia ay.qury ;
-
rr, r rr
s.reuui BrtTpar "racy. 3a ix 4onorrororo MolKyrF' 6yrlr rctanonneni au:rpata ilpoBeAeHHE ayAilTV Qaxinunlru ayA14'ropcbnoro ui4npremcrna, rxi
uparli y Kouxperurrx yMoBax ni4npzerrcrna. Ane qi rvreroglr Aylr{e rpy- )'rrr neo6xi.qurafi Aocei.q i pinenr npoSecifi noi niArotosrcu ;
rvr i r r(
4orvricrxi i ne aanxc4ra sa6esneuyrorr, sHicui HopMaruBr{.
Oqinroranrrs srcocri npaqi aygnropin. flxicm po6or:u ay4lrtopia xa- - Harelr{Hr{fi pinenl rcepinnuurea, KOHTpOJTTO ra ana,liay po6orn na
lr:ix craAisx i eranax npouecy ayAl'rry;
parTepr4aye 4ocarnyrufi pineur peayJrl,Tarr{Bnocri npaqi nlrsnavenofo cry-
rreH,fi cKJraAuocri, nxa o6ymonnena piaHervr npo$ecifino-neanitpixaqifiuoi - o'rpl{MaHr{fi Ko}IcyJlt,'raIlifi s iH[rmx HeayAl{Topcr,xux ui4upr'reu-
,'r'rrAx i ycraHoBax;
ti
lr
ni4roroaxu i npurailrannulr gi.;ronlrM ffKocr"flM npauianlrxa. - aa6eaneqeHHfl BfleBHeHocti xrrieHrin uloAo oqinxn peny'rar{ii
Oqinroroura pesyJrbrarrr,sxocri npaqi ay4ur:opin, tpe6a npaxoByBatu
rriTlnpueucrBa AJrfl SaJIyrreHHfi notenqifinux x"nientie ;
oco6nueocri ix 4irnrHoc'ri, peey"nsTa'rreuicrr, srcoi BlIJrBJIfierbcfi y Ao- it
c.firHeHHfix rlinoro KoJreKTI4By aagsu"rafi tlepea neBnr{fi "rac. Benure gna- -, firyuxrafi nocTifinraii ivroniropr,rur ra sa6eane.rellHff aAeKBaruocti
qeHurr Marorb i noxaasuxra iH4iari4yarsuoi peaynbrarl4eHocti nparli. lrlr<txrueuocri nnyrpirunroi nonitr,r6l{ Ta npol{eAyp KoI{TpoJIIo sxocri
BiA sxocri npaqi ay4u'ropia BaJrelxr.rrr, npecrrrl+( @ipua, imi4rrc i eci no- 1rofiit.
KaBHrrKrr po6oru ni4npuerrc'rea
llpoqe4ypu BaraJlbuoro Horrrponrc .axocti ayAuropcbxux po6ir nane-
- npu6yror, Son,q aapo6itnoi rrJIarI{, a
Tarcoln exonomi.*urit c'ras x.nieurin ayAr4Topcbxoro ni4npueMcrB a. rrpe- ,rqr.rri y ,4o4atny Jr{i 5.
crnxc $iprvru.
,flxicna po6ora ay4nropia r1e po6ora, BHKoHaHa Ha niAcraai npnH- tr0.5. tlopuarrrBn ayruIry
-
urauis ay.qr4ry ei.qnosiAHo Ao HopMarneFu.{x arcris.
Aislsuicrr ayArrTopa cyBopo perJiaMeHToBaHa salcoHo,qaBqllMll i njAea-
Aygxt cxJlaAnr4ii texno;rori.*rur"r flpoqec, B ffnoMy 6epyrr, ]ruacrb:
-
-- ayAr{Top, sxufi rrae ceprtr$ixa'r i rrece noauy si4nosi4anrnic'rr aa ri()lrI14M?l aKTaMfi, miXCHapO4HrrNl[, eirqfiCuffHIIMI4 CTa]I;IapTaMr1 i uOpVa-
ll cran nepenipxrz; r,1 lraMtr. Mixnapo4na Se4epaqia 6yxralrepie raHi craHAapTli HaBI{Bae
excneprr.r Qiprutt. rr r.rrnapa7u.wrwu Hopl,L&nlu.aa"4Lu ay1umy ( M HA ) ma cy.mitt*tux po6im
ll -
Taxlrm qr4rroM, cy6'ercramra KonTtrloJrro srcocri npaqi e: ceprr.r$ixona- t M I-{A/CP ). fli4 ur,mru porymirotr ocnosui nplIHUt{fiI'T, Korpl'ix rpe6a
uufi aygnr:op ra excfieprrr. r.r )/lepl+(yBarncfl IrpH npoae4enni ay.qnry"
ii
IConrponr ea srxicrro npaqi aygr.rropie ruorxe 6yru BaJreEcHr{M, flKutro Bianoei,qno 4o Baxony Vrcpaiur'r "flpo aygnropcl,Ky 4ianr'uicrr"
fioro suxoHyrots nparliBHrrxr{ ceoro ni4npne-\{crBa, i nesaaencnuM, fiKrrlo (r:'r'. 14) Ay4u'ropcrma narara Vnpainlr pocpo6rfie i aarnep.4rxye iraqio-
fioro a4iiicuroe inurrafi ay.qr{Top-naprnep, ue noa'ssaurari a xrieuroM cro- r r; HOpMaT[Br{ ay4zTy, o6oe'saxoni,qJrfl AoTpIrMaHHfl BCiMa ayAI{TO-
r.11,Hi
coBuo ayArrry. Yci qi Bn,qrr KoHTpoJIro € BHyrpiruniur.r. srrrmu. Cnoim piueHutrlr J"& 73 ni,q 18 rpy4ua 1998 p. fla;rata sarBep-
,.Harliona,'rrni HOpMaTnBrr ayAr..rTy" i "Ko4exc npo$ecirluoi etraxra
Monrnlrnufi Taxolr{ aonuiurnifi KoHrpoJrr, a 6oxy Cuinnlr ay4x- r(rr,rya
ropir Vxpalrrz, Ay4raropcrxoi rraJrarr{ Vxpaiiuu-a6o aa ix 4op;nreuuavr :rv/lr.iTopiB vrcpainz". 4oxywrenrw ua6yau.runsoc'li e 1 ci.rs*r 1999 p.
I{i
a 6oxy inruoi ayAfiropcbrcoi Sipvru.
- i eii,ruuicrr is Hvx e 0608'fioKoBI{MI{ A.IIfl Aorpr{MauHfl.
Ocuonui BrrMorfi rrlo,qo rt,ouTpoaro sxocri ayArrropcbxrax po6i:r rcra- clrcreua HauionalHrr{x r{opMaTrrain ayglrry vKpaiuu CKJI aAa€Tbcff
HoB.rrroe Haqiona"nrHrafi nopuaruB ay,4r{Ty }!b 5 "KourpoJrb sxocri :r li2 nopuatlrnie, srpyuoBarlux y 9 rpyn.
ayAr4ropcr,Kux nocfiyr" f7, c. 25-40], 4e rli,ricHa cr.rcreMa aaxogin, rqo 1. Bctyunr.rfi rrarepia"t (JS1, 2)'
nepe46auae: 2. Bi4uonigalsuictr (Iiir 3, 4' 5, 6, 7, 8).
repienr.rqrBo ayAr.rroM; 3" ltr;ranynanua (N 9, 1-0, 11)'
- KOHTpOJTb 3a ay.quToM; ,1. Bnytpiruuiii xon'rpo,tr (N! 12, 13).
- anaria rrpoBeAeHoro ay.qr.rry; 5. Ay4izropcbni Aoliagrr (}l! 14, 15, 16, 17, 18, 19, 20, 27,22)'
- fipoqeAypr{ KorrTpoJrro sxocri ay,qrlropcbKux po6it. 6. Branopilcranun po6or$ irnritx $axisqio {}1! 23, 24,25).
-
h
Jf

g4 95
t

7. Ay4r,rropcrxi eucnosxu ra asiru (Ne 26, 27).

8. Oxpervri Br4Morr4 Ao ay4rrropcbxr{x sr4cHosxis ra aairin (NU 28,
2s).

(Nb
9, Iloplrarr,rnra, axi perynrorotr cner4ia-nuri yl,roau [poBeAeHHs ay1vrry
30, 3t,32).
flpanzna BrrrcopncraHH.fl 4oxyMerrrin naee4eni y nopvarusi N! 1
ilil
"BraMoru naqionanrnfix HopMarrznin ay4raty". V nrovry HacaMuepeA no-
ffcHlolorbc.ff r:epuinra: "aygurop", "uignpuervrcrBo", "rapafiria"; naaogzrrca AyAI4T I AIIAJIIS CTPATEnqHI{X
nepe.rrirc az4ia QiHaucoBnx asiris, axuft ni4reepAlrcyerbcff ay4u'ropannu, i
BvMOI AO ayArrTy Ta cyKyIIHr4X rrocJryr; Br4SHar{aroTr,c.fl BvnaAKtt, :soJrvl HAIIPfl MKIB OYHKTIIOHYBAHHfl
irvr'a ayglrropa florrrrHae acoqionarr4cg 3 @iuancoeorc iueoprvraqiero
xaieHTa. TIIATIPil€MCTB
Oxpervri uarlionaarni noprraruntr ayAurry poarnauyti y ni4noni4nux
poa4inax uoci6szxa."Ito4exc upo@ecifinoi errzxz ay4uropie Vxpainz" SaKon Vxpainu "flpo ay4uropcrJKy 4iaannictr,", Harlionaarni nop-
paaoM a Haqionaa bntrv.vr HopMarr{BaMfi aanpoBaA}Ky€ : MarrrBr{ ayAlrry BvMaralorb nig ay4vtopir i ay4ztopcbxr'Ix $iprvr xea'ni-
- MopaJrbno-erlr.rrri upr{Hrlr,fi rr ayALt ry; rpixonanoro niAxoAy go nupiruenHs saBAaHb ayArrry, i uacaltnepeA ayAI{-
[paBr.rJra npoBeAeHHfl ayAr4Ty i na4anna ayAr{Topcr,Krrx [ocJryr. ,r,opcrKoi oqinrz cTpaTeriqHr4x HanpsMKin 4ianrnocri ni4upueuctu.
-
"Ko4ercc npoQeciftnoi erranu ay4raropio Vxpainz" cxJra/{aerbcfl s ABox B exonoui.ruifi.nirepatypi e 6araro niAxoAis II{oAo BI43HalIeHIlfl cTpa-
rrraB: Bcryrrnoi s 6 poa4i.nie :ra Ko4excy a L4 poa4iain. 'r'ori.rrrzx HaIIpflMKiB 4iaaruocri ni4upzevrcr:B' ToMy upra uepeeipqi ix
"ICo4exc npoQeciftnoi er:uxra ayAraropin vxpainu" Br{BHalrae BrlMorr' c,ri4 rcepynaTrrcs raKo)rc Harliosa.nrsrrMra HopMaTI4BaMr4 ayAI{Ty Nb 10
nloAo [oBeAiurcu ay4raropie y piannx yMoBax rrpoBeAeHHfl ay4ury i ua_ ..lluanus 6ianecy KriesTa". I{eft nopmaTr4B 30608's3ye ay.qlulTopa IIiA r{ac
AaHHff ayAr4TOpCbKrl x [ocJryr. ilpoBeAeHHfl ayArrTopcbKoi nepeeipru Qinauconoi aeirHocti o4ep}Icatn
Idefi 4oxyrvreHT AeraJrbHo poa'acurce BacrocyBaHHff aaBAaHr i @yn4a-
inQopuaqiro rrpo 6i3uec K.nieuta, ulo Aae ay4utopoei tvtoxcafisictr
MCI{TAJIEHI{X SACAA AYATT'IY HA NPAKTTII{i 4"rrA 6ArArbOX TI{IIOBIIX CIITY. ',nu"y
rr'acyBaru ra ocsrnyrl4 floAii, onepaqii Ta npanTfir{ni Aii' ffKi' Ha AyMKy
il
aqifi ni4 uac er,rpirrreuH.ff ernrrHrzx Hox@,'rixrin. anirnicrr. flpouo-
ilvAr{Topa, MornyTb cepfiosHo BIJ'u4HyTr4 Ha siHaHCOey
t' ,{orprnnranns Br{Mor "Flaqionalrnrrx HopMarznia ay4rary" i,.ICo4eK- ir aygnry y raxifi flocriAoBuocri'
cy npoQecirZnoi errzxlr ay4rropie Vrcpainu', KoHrporrroerrca Ay4zrop- rlyerbcs rrpoBeAeHritr ananiay
i cbrtoro naJraroro Vxpainz B Mex{ax ii nounerenqii. 1. Sara.nrna xapaxTeprrcrl'rxa opraaisaqii ui4npnewrctua'
2. (Daxropr,r HaBKoJlt4lrrHboro exonoMi-troro cepe4oBltlrla'
3. 3a4aui i crpareria ni4npuerrcrBa B IIirIoMy'
4. (Financu uiAilPr€McrBa.
5. Maprcerunr.
6. Bnpo6nzrtrreo.
7. AocniArxenna i PoePo6rcn.
8. TpygoeiPecYPcn.
9. Vnpaa.nincrxi cractemz i npaxrrauna 4in"rrrnicrr'
10. EQerctusHictr.
o6csrra i nocaigoarricTb upoBeAeHn,s.4ocri{rxeHHfl BcTarroBJIIO€Tbcfl ayArr-
,r.opoM cavlocrir?no 3 orJrfiAy Ha HoHKpeTHi gl4lvloru i aaa4auna ayAlITy.