q7

96
IIpo)oatrenwn m*6 a' LL]"
1 I . I . Sara"rrbHa xaparreprrcrr{Ka opranieaqii ui4npuervrcrna 1 2

I{i"rri i BaBAar{Hfi ayAtrropcbxoi nepeaiprcN. 2 fleperipra @oprvra-6a;ranc; QoP 3'acynanna ri4uorigxocri $axrrn-
Ay4zrop rroBrrHeH cfinaHyBarfi i npoaecrrz nepeniprcy raxrrM rrHHoM, nragin i o6ca- J$ 2
nna suir npo noi Ais;rrnocri ni4nptlemcrBa Ba-
u1o6 aa6esneqrrrr4 o6rpyu'ronalry BrreBHeHicT r, y roMy, rqo: rin 4ianurocri $inancoai- peoyJlbra Aam Aiarr,nocti, rqo sapeecrpo$aHi
rir;$oprvra l\l'q 3 - y craryri, BacrroBHrrqbKol\{y Aoro-
ui4npr.remcrBo SapeecrpoBaHe ai4noni4no Ao rrrruuoro aaKoHoAaB- snir npo pyx rpouo eopi, Ha axy nu4axi ai4noaiuui
-
CTBA,; nnx rcornie; (Popua rareurl4 i,'riqesaii. V nnna4xY
craryrni 4orcymeurr.r crc"na4eui Ba r{r.ruHlrM BaKoHoAaBcrson[ i e ]S4-arirnpo Hesi.{rcni,quocri
- lfirrpolr*}rytsB^
Hrrx -BaxJraAeHi Nrorrc"nrasoc'ri see6i,rHoro poBBLrrKy ni4npueucrna ari4no s gracHuri xanira,r; Trr BaclrolrHutl{au BHecrI'I nignoeig-
[peAMeroM i )Kyprrarrrr-opgepu 1, ni ouinu Ao craryry i aacnorniana-
ui,r.arru Ai.snrnocri;
2,3, 4, 6, ll, L2 Kolo loloBopy, npn46a'rn .rir{en'
- 4ianrniclrr ni4npraeMcrBa e4iilcnroerscs Ba Br4Morauu craryry i
He cyfiepeqHTb rrr4HlroMy SaKoHo,qaBcTBy;
aii, narenru, innri Aoseoru
Ay4ur roJIoB- Pericrpra currrerur{- Ha niAcrasi craryrnl,Ix ra irurulrx
- n 4iansnoc'ri ni4npueMcrBa ai4cyrni raxi nu4ra 4ia.nrnocri, xxi
HaHocr{Jrrr 6 fionny Br{a1ruy rrrxoAy, a}rc Ao aixai4aqii; nnx nogirl i noro i aua.niTrrrrgoto 4orcyrvrentin e'acyrauua Kfi lorloui{x
yvacnr.mia o6"rrixy JS 8, 13; nep- nogifi ctnopenua ui4uPuenacr:na
craryrHrrfi Sou4 ui4npraeucrna cSoprroeauraft ariAno B rrtrurrltM nunni 4oxyrreuTrr 3 (npu46annr, pimenxs ilaci{oarrl{-
- cTBOpeHHff
rcie r:orqo), rroplrAry $npuynauna
SAKOHO.IIABCTBOM. ni4npueucroa o6riry craryrnoro
Ay4rarop BrrflBJr,fie ocHonrry in$opuaqiro npo ni4npueMcrBo Ba Mero- Qorny i yuacnlrxin craryrr{oro (porgy nigruprlerocrna;
Ar4noro, r{aBeAer{orc y ra6n. 11.1. (eacuonrr.mis), pos- o6rpynroeanocri *oro ltlriH; nu-
fli4npaenlcreo xfiieH'ra c.ni4 sr.rnuaru i aHa;riayearll y Hourexcri coqi- paxyxrcia g yrracnl,I- KoHaHHff BacgoBlinKaMfi egoix
KAMIT o6on'rarcin; qenrpir rioxx'i-rorlo 3a
aJrbuo-ercoHolri'rnoro cepeAoBurqa, B fiKr4M lc"nienr eeaeivro4ie y nporleci gia;nnicrro nignpxerecr:ea ;
cnoei 4iaaurocri. aorlinurocti rarcoi cr.rcreltn
I AyAur crpyx- Harasu flpo crpyK- BcranoureHgs Aoqi.nr'nocr:i crp.vtl'
Ta6nutqn 11.1. MeroAr{Ka ay4rrTy o6'ercra rra cragii "3araruna xaparcTe-
rypu i crrra,4y rypy i crna4 ni4- rypn ni,unpncMcrBa xapatlt'cposi ;
prrcrrrna oprarrisaqii nignpneucrna" ni4npueucrua rrpueMcTBa; rutarni Brr,uaM Aianrnocti
POBKJIAAI4
J\i Er:au nepeaipxu .{nrepeao iuQopuaqii flpoqe4ypa ayAr{ry
2 t l-r Ayglrr BHaqI{- Ha niactaei ananisy oScarix eNpo6-
rrr4qrBa i peclrycie nignPneml::ra
1
uocri nig-
I flepenipxa Craryr; BacHoBHvqb- flepeeipra (parcrie gepxcannoi pe- IrpneMcTBa Br43uarreHlrff poni i ivricua ri.4npuevr-
(paxrie xrafi 4ororip; cri4orl- ecrpaqii ni4npr,reucma, HaffBuoc- crBa y Macurra6ax 4epxmru. ranv.ri,
peecrparlii TBO rrpo ,qeplKaBHy ri: cni4oqrsa fipo ,qep]r{aBuy peec- perioHy, mixcrrapo4rr.rx ri4l locl t rRx
ui4npraeucrna peectpaqiro cy6'exra rpaqiro (oprariua-n), craryry (opu-
ni4npraervrrraqrroi riua.n), Bacr{oBnr.rqbxoro,qoroBopy
gianruocti; 4onigxa (opnrinar), 4origrcu rpo Brrecerrxfl 11.2, @.at<'ropl{ HaBKoJIxIlIrIboro erouoMrqnoro cepeg1{}fip;I![e
IIpo BKJrroqeHHfl Ao Ao eAnuoro AeplrcaBrroro peecrpy
egraxoro Aep)fiaBHoro nignpraerrcrn ra opraniaaqifi fli4upr.reucrso lrrieHra cni4 Br{BrraTr4 fi ananicynaTl{ y xcn'r'ertcti
pe€crpy ni4npr.revrcrr (opiarira;r), caigoqraa npo crronorvri.troro cepeAoBllil{a, 3 flKI4M xaienr Baaelvro,qie y npoqeci cuoei
i oprauiaaqirl; csi- peecrpaqiro n.narulrxoivr fI,{B
.,rignrnocti.
Aoi{TBO ilpO peecTpa- (opzriua;r), 6anrciscr,rfi x
qiro n.narnirrcom paxyrxiu, $opmn n.nacrroc'ri, Ilini i saBAaEIIfl ayAuTopcbKoi nepeniprcu. Bcranosl4rl,I FnJIrts na
IIAB; niqegsii; opraxlr ynpar"ninrr [)oBBIrroK 6isnecy xnieuta raKrrx'runnuxis:
naTeHTr{; IIpoToKo"rrr -* erconoui.rHoro poaBrrrny Aep)fiaBl{ e lriroMy;
s6ooir gacuonuraxir
- rpyAoBl,rx pecyPcia; pinna HaceJreuHtr;
- co4ia.trno-KyJIbrypHoro
AeplrcaBHoro ynpanninna i perynIoBaIrHfl;
- - craTty BaKoHoAaBrroro i nopwrarlaBuoro caSeaneqeunn r qi"rolly:
t t-4012

tt 1:* lx7u,
98 99

HaBxoJrr4rrrHbor0 llpvpoAHoro cepeAoBarqa, IIpo1oetceruna ma6 n. 11.2

- cTaHy
po6ur.r.roi ix$pacrpylcrypil ;
poSBrrTKy Bfi-
z 3
i

nonitu.rnoro poJBT.{TK }' Hpaiulr. Auaris aa,'Iex{xocri poaerlrry 6io-

- npoqeci
V tsr4ar{emHfl tsnJ'rntsy ua ni4npr,rcMCTtso KJlruHTa 3aJHaqeHHx
Aua;ris crany
necy n.niexta rig crarry 3arcoxo-
3aKOrroAaB-
@axropio c,'IiA Bpaxoeytsa'rra, u1o BnrruB rre scix .rlrunraxis tignpuemcr:eo crna inQopua- Aasqoi i uopuatrannoi 6asra 4eP-
moxce guiunrrz. TXBIIOIO 3A- }I{ABII
Anaais cai4 npono4lrrra Ba Mero.4r{Koro, HaBeAeHoro y ra6r, lI .2. 6eaneqenng
I AnaJris Hae- Bcranosrerxfl BrrJIi4By Ha pogBll-
adnw4n 1 1 .2. Mero4r.{*a [poBegenrrs ayrr{Ty ii aua.nisy Har}Ko;r}rutlrboro
T KO,.1UIIrHt'Oro rorc 6isnecy x;rienra: crarry HaB-
erconorui.rrroro cepegonr{rqa rpl,rpoAHoro KOJrUrnHl,oto fipupoArroro cepe,qo-
]s Eran neoeeioxH ingopuaqii llpoqe4ypa aylury cepeAoBltrqa BtrlIIa, iioro oa6py4ueanr i neo6-
lTxcepe;ro
1 2 3 i rrpo6nuuoi xi4nocti BaxI{cry; Tparrcnoprunx
4
inlppactpyr- MoJnJII4Bocreft i poeeur:rcy saco6iB
I Ana"ris exo- Crarucrrl.rui gonigrz Anania i a'acyeauua cryreuff BnJrrr- oe'.aaxy; KoMyHaJIr'HItx noclYr i
y Me)r(ax periory, TYPLI
1IOl,ri.rrrOlO ny ua 6itnec xxienra raxux {ranro- rexni.firux c;ryrx6; 1\tollcrllsocteft
posBHTKy Aep)*aBrr a qi;rouy pje, nx: eriosonaiqna crryauia e nrapiurexnn xr.mrosoi npo6reMil
n qirouy TOUdO qi,ro,vy; piseur i reu4euqii coqiaru-
uo-erconorri.rnoro poaBr,rrRy; crp)r{- 7 Asa-nia noni Arra.rris Mo)rcJlr4Boro BrrJrI'tBy Ha po3-
r14ra i crau pnuny; crarr crrpa; y TLIqHOTO uuror 6ienecy KJdeHTa: noriTrttlHoi
6isseci rc.nienra i a aepxaei rara- posBrTKy cucreMlr; noriTI4&tlra ynpaenir*rs
.norr; Sinancona i nogarrona cn-
creMrl Aepl{aBrr: \4oi'nJ'rn eocri iHeec-
'rrqifinoi 4ianr,nocri a 6oxy rryr- 11.3. SaraJbHi BaBAaHHfl i crpareris iliAilpl'IeMcrBa B IIiJIoMy
u-irlmx ra inoae,ltrux -iueecronis
2 Ana.nia Ananie crauy rpyAoBnx pecypcin i AocniArxeuufl saBAaHb, Crpa'rerii i nranis 6ianecy x.nieata -
OAI{H 3
TpyAoBux uoxr"rrlrBocti ix araxoprcranna y ()(:trOBHrrX eneNrenris ayAnTy CTpaTerirlHI{X Hanp.gMKie tpynXqiONyBaHIIfl
peclpr;in 6ianeci xrienra ra nepelixolvr: rri4npuemcrna, aKuft e ocHotsoro AJrs AocKoHaailroro aHaJIiSy piauzx
oceira; pi{Hor upaqi; aaiinsrictl i rlrVrrx4ifr i ralyaeii Aisll'Irocti ni4upuerrcrna ra oiliurcl/r BI4poOHIlqTBa.
6eapo6irrn: gi,roni Rrcoc'ri nepcona-
.lty; wlr-rx;,rneicru ni4roroerc.r i nepe- AyTlr,rlop AocniAlrcye vletogonoriro i ue'ro4u, nxi uuxopucroBye ni4npueu-
niarorosxtl rpvaoBux pecvpciu (..t.tr() A,T.fl poapooxu n;ranin ra inrunx HOpMaTr4BHtrX AOKyMeHTie. oco6-
3 Ana-rie coqi- Aua,ris BrJrr4By Ha 6isnec x.nienra .I| l.rBa yBara upr.r4i.naerr,cs cyfleperrJrranrau qiaam, HOB?IM IIpOefiTaM, IqoAo
aJ'Ibrro-Ky.[b- crpyKTypr'r cycni.nr,craa (x,raor, rrcanisartii axr.rx xnienr Mae rreAocraru],o gocaigy.
rypnoro piara erni.rui i naqionaruni rpynr, poa. Meto4rara flpoBeAeHHff ayAnry HaBeAeHa y ra6.rr.11".3'
IIACCJJEIIHfl nogi;r 4oxo4in); cwrarN crroxrr.rBa-
via; coqia"rsni, nonirnqui i x1r,ru- Ta6nuu,a tr1.3. Merogurca npoBeAeHns ayAury 3araJrbnrrx saBAaHb r crpa-
rypHi rpagrqii; rpolra4cr,xi opra-
ir iaaqii, BnJrroqaroqr{ rpo$cninrcra,
't'(f l'lr rrlArrpn€McTBa
ix po;rl i snrus ,N;, Eran neperiprr,I ,{lxepelo iutPoP*raqii Ilpoqegypa ayAr4TY

4 ,{epxrasae IConcrnryqin Vrpai- Aua,rio B[JrrrBy na poeanr:ori 6ia- 2 3 4

ynpan;riuaa HH, BaxorroAae.ri i.i necy rcnieura: npoQi;rn i gxepea llepeeipica MeroArxa Asarie MeroriB Bl43rraqerrHfi qulel{
i perynroeau- uopmarnnni arcrn, BJraAr.r, ri cra6i;rcuocri; enonouiq- MeTOAOtIOfrq- IIJIAHYBAHIIff; i saBAaHr uignpraeucrna, poBpo6ICI{
Hfl I{lreinrnufi ra uoi no;rirrxr, BKJrroaTaTor{r t no.rri- noi 6aeII HOPMATI4BI4; IIJIAHI{ cItcreMIr crpateri.rrux, TarcrI'MHlrx
floAarrcoeuii Ko.qercrr ruxy perionarbrroro poBBr{TKy; 'i po6ovux ufianie, Ainsnru niA-
rrJIaHyBaIIFrI, peryJrroBaHHfl ; cu- fiprreMcrBa, ynpanninna ffKlIMI'I He
cremra nau i oHaJrr,Horo $iuaucouo- norpe6ye cxJranaHHff n.nanis
ercorolriqHoro KoHTpo;rro; ct{creM
orroAaTKyBaHrrff ;,qepxcaBHr{x opra- Oqiutoaauua Oqirrrosafirrs qireft i cnergaQinrurur
rie i vricqeeoro caMoBpffAyBaHHff rri;refi i BaBAaHi' oprarrirauifi ni'IX SaBAar{b rcepiuuaqraa

.!.r !:
 100 t01

IIpo}oatreu.rua ma6n. lI.3 11.5. Mapxerl{Hr

2 4
Maprcerznr eariryrae BalKJrHBe Micqe y cucTeui xorulerrrya.nrmax uarrparvffcin
3 Oqinroraxnr Br,rsHa.reggfi ocnoBlrltx nanpaurir gs's3oK a oto-
crpareriuuux poaBnrrcy ni4upuewrcma 3a raJly- 1'Or""r*y ui4npr,renncrna, ocxi.ntKra siH Aa6esueqye cyTTeBufi
npiopurerie gsur.r ,qinoaoi axtfistocri, B ToMy rreunfiM i eusa,Tse ana.rnzfi BrrJrrlrB rla inrui oynxrlli ni4upue*rcrna.
qucni sa ranir:aJrosxaanengsMr{ {i.ni i BaBAaEafl ayArrry. Ay4I'rrop rroBr{Hes:
oqirurru cryuinr ni4noaiAnocti vricqs, sxe aariuae xnient I{a plrH-
-
rcy, Qarrr.runoMy craHy i ctpaterii posBl4rrcy ftoro ui4npu€McrBa;
I 1.4. OiHaHcu niArpl.IeMcrBa neperipuru i oqinrarpr e(pexr:unnicrb MapKerl{uroaoi crpateril;
-Br4gHarII{TII BIIJIIIB MapI{eTIiIHIOeoi C'rpaterii na npO4yrcrrasniCtl
(Dinancosa oqinna gianrnocti ni4upnevrctna 6aayetrca Ha fioro Qinan- -
rrpaqi,
- eSentnauicrr s[po6uprqtsa;
cosift snirnocri aa octanni 3-5 poxin. ,{ani Siuaucoaoi orlinxl'I BI{Ko- tpou"anisynatN piani Synx4ii Iuapxetilnry (opraniaaqia s6yty'
pr{croByrorbca arc opienrltprr y [oAaJlbrrroMy ayAltTopcbxouy Aocni4xcenni. -
1,"*rrru*u, posmiulenna roBaprr{x Sarracin' TpaHc[opr
toiqo);
,[[o xornnoro rroxaaurrna rlrr BI4fiBJIenoi tergenqii cli,q ui4xo4rtru gynce BCTaHOBTTT:u e6errannicrr girouzx ra ui4npaeuctni cKctervr o6-
BBaIICeHO, a6r,r ne [pI{[yCTIITtICfl IIOMI4JIOK i neupanullHl{X yBaTaJIIHIOIO- -
orryroByBaHns r.nienris, qinoytnopenna ;
vrax orlinox. Ay4n'roporu Bl,IxopzcroBylorbcff MeroAtt, ruxla4eni y poaairi -
Bt4sHarIr{TI,I MiCUe KrieHTa Ha pr4rrKax a6yty, y roMy 'il'rcni na
"AygIrt frinancoaoro ctary". Sara;rrua MeroAI{Ka rrpoBeAeHHJr ayArlTy -
()KCIIOpTIITTX.
tpinancin nigupraeucr:Ba HaBeAeHa y ra6"u. 1tr.4.
MeroAuna npoBeAeur{fl ay,4rrry Korrqerrryarbuoro HaupfiMxy 4iaar-
rrocri ui4upr{eMcrBa "Mapretunr" HaBe.qeHa y ta6.rr. 11.5.
Ta6nuu,n 11,4. Metogurca npoBeAenrrrr ayArrry Sinaxcin nignpxemcrra
].r! Erau nepenipxr..r .(xepe;ro iuOopnnaqii flpoqeAypa ayArrry T a6 nur4a 1 1. 5, Merolurca npoBeAeHHs ayA[Ty KoHIIeIITyaJIbEoIo IIanpflMICy
I Orlinroeauxa Ara;rig g Meroro eussrergs ei,uno- /liglrrnocti ni4npuelterra "Maprceruur"
uerogia i crn- ai4noc'ri xaparTepy nigupraeu- .N! E'rau uepeniprclr firxepeno iu(fopruaqii IlpoqeAypa aYAnrY
.nro ynpan.niu- crsa, oco6ausocreii npoAyrqji, utro
2
ra @iuanco- Br4[ycraerbca, pecypcir, ulo B]rKo-
roro ginnrnic- pr,rcroByrorbca:crpaterii i nonirlr- t flepeeiprca flnan poonrlrxy niA- Anarie: ronqenqii i crParerii
TIO ru $inaxcin; crrcreMr.T i opraniaa- CIICTCMI{ npr{eMcTBa; pesyJlb- Maprerr.IHry ni4npr.rewrctra; rcinl-
qii o6nixoeo-ananiru.*roi po6o'rr-r; ynpan.ninna tatu analiru.nrux rocti po6itnr,rrcis ix KoMrreaeuT-
ssaeMoeiAHocl,ur s KpeA l,Irno-(pi- MapKeTrrrrroM AocniAxenr; [offcnro- nocti; rvricqn Maprderl{Hry y crpyx-
IIAHCOBI'MI,I YCTAII OBAMII BAJIbIIUX SAIII4COK; rypi ni4npuelrcrna
cneuia,'rruux ,uocni-
4 Oqixroraxrr @irancosa ssirgicrr AyAur Sinarcoaoro crary ni4upra-
,ulr(eHb Tolrlo
$inaxcoeoi nignpueucrra enncraa. flpoqeAypu ayArrry HaBe-
ssiTnocri Aeni y poegi.ni "Ay,qut Ananis Oqixronanna e$errr'rrxocti punxo-
$irancororo crany" pr.rnria eoi ctpyrrypu, Y arciii QYxttIIio-
nye ui4npreMcrBo: poarvripir i rer-
3 Oqinronanxr Aua.nis BnJrLtBy, rqo fioro cfipaBJrfl- aenuifi; aracHot qacrxn; KoHKY-
Soxgyaarna i Iorb Ha pooBrrrox enpo6nlrqr:na i penrie (uracenr,nictr', fl tcictl,
poanoAirry crpareriro nignpraemcraa: ArKepeJIa crparerir) ; noPr$ena saMoBJrenb
Sox,qia i rapricta Sonais; upu6yror i fio-
ro BurcoplrcTaHrrff Ana;rig uoNc- Marepiarlr r.nienris Bcranogrexufl MolxJrr{Bocti i tta-
nlrsocreft rni- ni4nprervrcraa: Si- ,qifi uocri (soxpervra $inarrcoroi)
4 Oqiaroaaxna Oqirroranxa eQexrr,rsnocti clrcre- errin (routp- r{aHcoBa gnirnicrr; rnientis ni4npueucrna, ix ri.nr-
CI,tCTEM}I uu nnyrpiurrboro KoHTporro rig- xocti i
enyrpirunroro norigno Ao Mero,qlrxr,t, surnaAegoi arertie) ui4- erirra npo ayAr.rrop- PoomiPie
y pooAiri 7 "Ay4uropcrxa ouinrca npr,reMcTBa crri nepenipKr.r; pe-
KOHTpOJTTO gyJrbrarrr cueqia-nr-
cr{creMrr rnyrpiruxroro aygrry i rrax ,uocli.qxepr
KOrrTpoJrro"

f'r'.L.,ffi tr =a
' !1, t--- s,
 103
102
ll.5 V xenrapO6rfiqIIX Opragisagisx ayAI{TOpi'1 ITOB}IHI{1 aIIaJIOIIIIHI.IM rIII-
II po1oaxenun m.ad n.
,oM rrpoa*;;risynatir cr4creMy cr*opeFr'fl nocJlyr Ta i'[ri
onepaqii, u1o e
2 4
" npogyrcqiero" oPraniaaqii.
4. I-[inoyrnopex- Merogr.tcu qinoyrno- Oqinronauua BrrJrIrBy qlrrnroi MeT o4r.rxa nporeAerrufi ayArrry HaBeAeHa n ra6n' 1"1'6'
uff pexrrfl, 4irovi rca,rr- cucreMrr qiroytropenna na
Kyrrfirlii i poopaxyu- e$ex'rnnuicrr 4i n.nsnocr i
ru rlin, ,+cypHEIJTIa ni4npneuctra Ta6",tuqn 11.6. MerogNKa rrpoBeAe*rHfl ayAr{TJr fi ananiay KOHI4eIITyaJII'HO-
op,qepr{ lS 11,10/1, l'{) HanpflMrty 4in.nr'nocti ni4rrpuemcrra - "Bupo6ttrur1Tno"
siaoMicrr 16 Ni Eraru ,/-] xtepe.n a
intlopnaqii flpoue4ypn ayAr4TY
5. 36yr Marepiarra gienr- Aua.nig i oqinroaarrrra eqJexTnBrocri nepenipnu
4
nocri cracrelru s6yry 4irouoi ra ni.unpreuetgi cncremra 2

upo4yrcqii, o6nixosi s6yry: xana:ria pogrroBcroA)KerrHff Ay4nr cncre- Cta'ryr ni4npueucrra, Asa.nia i eucuoBxu ilIo,tro: rdoulleu-
4ani, xypna;ru-opAe- npoayrqji; opraniaaqii i rvrero.ai e rvrra ynpaenin- crpyrcrypa yrrPal"rinna qii erpo6unvoi Ais,rr,nocri;
pr Jtle 1,10,10/1, gianrrocr:i; roprouoi arerrryprl Hrr Bi4po6HlrT{- nrapoSnrzqreoNr, rrJIaHt{ enpo6Hi.tvoi crparerii; trticus, sxe
ei,uol"ricrl 16, ni4npneuc'rna (posuipr, cryniHr TBOM poSBr{TKy, Konqellqu, gaiiuae xupo6ulrqtno Y
TOJIOBHA KHI{TA rcounereuqii, uoruraqir nparil); rex. -rlpo1vl -(Firl. n.nan KopfioparnBH i i''r crPYxtl'Pi
naAiftuocti nocrasox; 3anacia ni4npnelccrna
saraurrcie roBapiB rra cldJra/iax
nignpzemctna; roptoBnx Burpar; Ayglrr Brrpo6- Oqinroaauns Aorli.nr,nocr:i nupo6-
o6cnris pea.riaauii npoAyxtlii rriauor crpyrc- Hrrqoi crpyrcTyplrl [iA[PizeMcrBa:
1'ypr ni.nrmocti ni,qposAi.lris; cueqiani-
6. O6c;ryr.oeyran- Marepia.nr.r s nicrs- Oqinrorannn gircuoi na ui4npraewr- Baqi[; 38'fi3Kie Nri]K n i4poo4inaura
nll rc.nierlrin pea.dsaqiiiuoro o6cn5r- ctai cucrennr: uic.nrpea;risaqifi-
roByBaxHrr xnieurin, noro o6c,ryroByBaHHfl rc,r i eH'rj s: ;l AvAfir Brrpo6- Sniru upo Bt{Kopr{c- Ilepenipxa Btrpo6nll{1{x rroryJl(Hoc-
rexni.rroro o6c.nyro- 'rexniqroro o6cryroByBanafl Hr{r{I{x rauHa nrapo6rltqr{x refi Ha nignpuemcrni: o6carie (no-
ByBaHrrff npo,qyitqii nnnnrrv rr i i norylruocr:er1 rrorylrcHocrefi ryxcrocri); Br{KoprrcraHrg; aeQi-
I urray ra Ha.qJrrtlrrny notyxnocteft
Pernavrra Marepia"nu ni4npu- Ordnrosauts gircurax xa ni4npnenr-
ris,qsnicrs EMCTBA 3 III,ITAIIL cr:si cucrelr peKJIaMr,r: BrirrrlBy Ea OqinrosauHs Texni.rni flacnoprr4; O4inroeaNna pirnsr rexnixr4 i Texuo-
pex.nauxoi 4ianr- rroxa;lHr,rKrr A isnr,nocrj ni4npnem- I pinua giiouoi ircrpyxqii; eigonoc'ri lorii na rrignpNer*crni: cr4creMtT ollir-
nocti cTBa: Br{Tpar Ha peKJraMy; nnero4is 'r'cxnixlt i Ha yrpi{MairH*r i erc- rra rexai.rgoro crarry; Tr{[y rexuoJlo-
percraMHoi po6orn; erpexruunocri TL.xHo"{ofii n.lryatar4iro o6"riagxan" rii; xi.nrxocri texnirert 3a Br{AaMH;
rrfi; )KypHar-opAep eixy, crany, xaPaKrePY noJroMom
]s 1,3 rexnircu; TexHi'{Hoi exaa.qsoc'ri i
pinua rexuiuHoro ocHauIeHHff ;
11.6. Bupo6Hrnlrno cr4creMli i pirna r:exni'uroro o6c;ry-
IJ,e xaitrarxrraBiura raJryab AisnrnocT i niArpu€Mcrna. flpo6nema no-
roByBarrHff ; HafiBrrocn crreqlaJrblro-
ro. cne[ia.niSoBaHoro, aBToMarr'r3o-
Jrfirae B roMy, rqo ay,4rrropy Heo6xiAHo is 4yxce BeJrrrKoro oScary insop- BaHoro o6nagnaNrra; PiBH,r suocy
ilra4ii, Korpa crocy€Tbcfi Brrpo6I{r4IITBa, BI{AiJII4Tu ry ii qacrrtrry, flKa e
B'acyaannx: rraJlelxnocrl 3eMJrl'
nafi6inrur cyrreBoro. l) Oqirroeauur Illpara na no.no4inna
pisnr cnopy4 maiinonr; isuri ruaff- crclpyA, 6ygine.rr (uepedynarctr y
Ay4nrop rroBrruen oqinurn: i 6y4ine;t' noai npaea, rexniqni sracnocri ni4npr'reucrna qtr open-
saraJrbHy cr{creMy opraniaaqii Brrpo6Hr{r{rBa; xapaKTepl4crrlr{u; nac - qoeaxi); elrpo6uuvoi i nPrPo4uoi
- BrrJrr{B ocHoBlrux Brlrpo6Hr'rrrr4x Qaxropin na eoeKTr4Bnicrr 4ianr- rroprrl; o6.nixoei gaxi i xcf,pac'rpyrctypu ; npr'r4aTHocri'
nocri- ni4nprreMcrBa; rrpo SHolrryBaHI{g r rexsi.ruoro crauy i eiry cnoPY,4'
crpyKrypy Brrpo6Hr4urBa, ocHoBHi uororcra MarepiariB i upo,qyrqii, rrepBr{Hlry sap:ricts oc- 6ygire;t; pinua rurPar rra exc-
-
BaJreEcr{icrb rvrixc ruapxert4HroM i npo4yxrliero, MarepiaJrbr{o-TexHir{rrr4M r{oBrrr{x oaco6ir; er,r- n.nyal'aqin ra yrPI{MaHHff: PiBHfl
TpaTI4 Ha 1-rpr'rnrarra i sHourvralrocri
nocrarraHHff ui nupo6ru4urBoM. erccn;ryalaqiro;
lryplrarr-op.qep N! 13

ifE
 104 105

Ilpo1oaucenrua mad n. tL.5, ,flrqo ui4npuenncrBo He BafrMaerbcfi AocJriAHr{UbKrrMrr poopobKaMr{,

3 4 criA B"rcyBarlr craBJreuHfi fioro Ao BoBuiurnix poapo6ox: [iArrpl{eMcrBo
6 Ayaur opraui- Oprarieaqifini crpyx- Anania qrannoi cncreMlr oprauisa- MOIKe KyrryBarr{ Jriqeusii i ua:renrr,r, HoBy rexHororirc i rexniKy.
saqii rapo6- ryptr; gopmu opraNi- qii wrpo6ruqrBa: cxeMrr pyxy Ma- Haxonu.renl{rr KarriTaJly uiAilpueMcrBa ricHo rroB'.fiBage a BI{KopIrtc-
IIIIIXTBA oaqlr nilpo6nlrrlTBa; repianin i roronoi npogyxqii; cr.r- raHrrsM pesyJrbrariB AocriAriceHb i pospo6ox.
sniru creMr,r opraHiaaqii; cxeulr o6po6xr.r
uarepia;rin; uoezx $oprvr Ta6nur4a 11.7. Mero4rrrca rrpoBeAenrrfl ayArrry Ba narrpffurcou n',{oc.ni-
opraniaaqii
/rrrcennff i poapo6rcn"
ANanis Synr- Orlinrca 4irouux na nignpneucrni
7 qifi n.rauy- cr,rcreM: rrJraHyBaHHff (rexnixo- J$ Erau nepenipxr.r ,{rxepero irrpopuarlii flpoqe,4ypa ayAriry
BAHHfi KOH. exoHouiqnoro, oneparnruoro); I 4
r:po;rro i oflepaTr.TBHoro KOHTpOJTTO; Oprani- I flepeaipra Craryr ni4rrpueucrea, flepenipxa ii ana,rria: crpar:erii i
ni4rpraurra aaqil rrpo6rwvux npoqecin CUCTEMII $inancoaa BBiruicrb; TaKTrrKrr gocnigxreur; Br{Kotarrurr
8 Vnpaeninua Aua,rig i oqinna: cucreMlr Korrrpo- ynpanninna rexniuno-npoMr{cJro- u.ranin e rocnigxcenL i pospo6oK;
sxicrro .rrro aa sricr:io; pinur i e$errna- suft ta $iNancorrafi crpyrcrypr Aoc.niAxenr; micqs
Hocri; ezxop?rcraHHff uoeiruix rrJrarrv ni4npueucraa; goc;ri4nzqrxrax po6ir: y crpyKTypi
texno.norift i cscreu UIAII HAYKOBIIX nignpr,reucraa
,4ocniAxcenl
I Ili4ciacreua Oqirrxa po6oru nignpr.reuctna: aa-
"flpaqa" ra,rr,noi ragpouoi no.;rir:urwr; ni4- Ana.nio ra4- lllrarunfi posrcJra,q; Anaaio craHy KaAposoro aa6esne-
6opy na4pia; ynpae.ninxa KaApa- pororo sa6eo- aniru npo po6ory vennx 4oc;rignzuncoi ra.nyai: rcinr-
nnu (nnoxtr.raoc,ri uepcoxaJry, ntg- NCqCHIIff Kicrb npaqiBHrrriB; piBeHL xeali-
roroBnr{ ra,qpie); pinna ou.rraru npa- Siraqii, 4ocai4; MornBarlilr;
qi, rvroruraqii; xepinnoro repcorraJry AOC.ETIICHIIff

l0 Eeanera Ananig i ouinrca c?rcreMlr 6eenerra

flepenipxa Craryr i crpyxrypa ,(ocni4ncenua: noprQeaa BaMoB-
nignplreivrctra na ni4npzcmcrsj : saraJrr,Troi iunonaqiftuoro ni4npneucraa rrerrb; crrcreMu poapo6ru HoBI,Ix
6eanexz; 6eaneru npaqi; rexni.r- norerqia;ry nn4is ezpo6in; nayxoao-gocni4-
noi ra ero.rroriqHoi 6egnexra: ero- nignpuervrcraa nzqrroi i rconcr:pyxropcr,Ko-Tex-
uoMi.rroi 6egnercra
no.rrori.+roi 6asz .qocnigrxenr (na-
6oparopii, 4oc.rignr.rqrrce
11 flpogyrrun- X(ypran-op4ep JS 12 Anarie ra oqirxa ocnoBrnax rro- o6nagnanna); ir$opuaqiitna 6aaa
uicrr nr,rpo6- npoAyKrrrBrrocri erpo6-
rcaoHi.rrcis
rruqoi cucre- nraqoi crzcreurr : Br4Tpar ezpo6ruq- Anaais cnin- fioronoplr; yroAn npo flepeuiprca: nassnocri,qoroBopiB i
MI{ po6irnzqrna s HayKoBe cniapo6ir- yroA; rrapruepcbnr.rx ai4noczr s
rBa; npo.qyrrragHocri rrpaqi; e6urrcir
inruuwrra ycta- IIIIIITBO inurnmn oprariaa[iaun i ycrano-
HOBAMH BaMv: rralrBgocri niuengifirrrzx ra
inruux fiarerrruux yroA
t1.7. flocti4xeuua i poepo6xu lt fleperipra Seiru npo peoyJrb- Ana;rio : pesyJrbrariB Burcopil crau -
BI,IROHAIIHfl Tarr{ AoctliA)rcerrb ua goc.ni4xceub; BnJrr.rBy gocni-
lo"noena Mera rlboro ayAr{Topcbxoro AocJri.4}rceHu.fi rroJrflrae y roMy, pesynrtaria ,qlrceub Ha garaJrburrfi ctan cfipaB;
o',ficyBarrr, rrne ryricqe BafiMarorb 4ocni4menna i poapo6rcr{ B opraHi-
11106 4ocri4menr oco6rfiBr,rx nepeBar pecylrtatin
aaqii xaieura. AyAr.{rop 4ocni4ncyc yBecb nrzpo6nzvlrfi quxn: Aocrri- 4ocni4xcerr
BIIPO6HIIIITBO
- MAPKET'THI. AY4ZIOP IIOBIIIIEH
A)TCCHH,'I
- POSPO6XA -
sBepHyTr4 yBary Ha: Br4Tparz nignpuervrcrBa Ha rrayKoBi AocriAX{eHHfi; 11.8. TpyaoBi pecypcu
lpo6reMr4' irxi erlrrr,rxarorr, y BBnfiBKy B B[poBaA]fierrnfiM 4ocnigxenr y
Br4po6Hrr4rBo; pi BeHb ni4rororxu HayKoBo-40criAHuqblcoro nepcoHaJry; Ocnosua Meta AocJIiA)rceHHff rlloro pooAiJry Bc"auoBrrrrrt BrrJrrtB
r{a.qpoBoi
- niAnpueMcrBa. Xoq
iloriTuKu ua ,qiflrr,Hicrl' i [epc[eKTl{Brr
ocnonni s.qo6yrnu ni4nplrenac'rna y 4oc,ri4nrqrrifi ranvei.
rrolr{He I{oHKpeTrre goc-rigntennfi He Mo}rce 3a6e3ner{uT}I rrpaB,4r{Bor.o yfiB-

,,ffro ISf'dff:l&t .& i141i5I-IFr-- ?

'F
 106 t07

JreHHfi rrpo ct,aH KaApoBOi rroJliTr{Kr{ }{a rriAllprreMcrBr tKro fipi4fiMae pirueH- 11.9. Vnpanaiucrrci clrcreMu i nparuruua Aisaruicrro
H,fi 3 rlI{X firrTaHb, 8}d Ide BTIJITTBAe Ha MOpaJIrlHo-ncl{xoJro|i'rHufi K,liMaT i
MorrrBartrirc rrpaidiBnlrxie). V npoqeci rocniAxeeuna tpe6a o'acynaru oc- Oco6nuny yBal'y cni4 npra4i.narlr gocni4rxeul{ro ynpatsrincr,tctt x t'tt
uonni [pr{HrIr{rII4 rrJlalryBanrrfi rap'epu nepcosa"ry - oqinxy 4ia,trnocri, creM Ha ni4npuewrcrai.
c&rcreMr! niAroroRxn i nepeniAi'oroBxll Hanpie. V ctpepi orIJIarI4 i wlorn- I{ini i BaBAaurrrr aygrrry rrorrffraroab y roMy, u1o6 oqinu'ru:
ni4ror:onxn wreue4rxepia:
raqii npa4i c,'ii4 sur.nrru yci Sirtascosi na)fieni, .rrti nr.tcopr,tcroByrorbcfl - piaeur,
pineur evpo6nlruol KyJIbrypI{;
ua ni.qnpuel,rcrni (no;riT lrxa u{oAo aapo6itnoi ir.Tlaru, ] racrb npaqirnraxia - ,tusunfi. fiopff.qox upr.l.ilnrtr:a piureur i cllc're.nny noop4urrirrlii,
y npr.r65rrxax), inrui nrotlreailifini tpaxtopia (uepcnentuani po6oui tuorx- - nny'rpirrnroro inQopmyBa-lrnfl, ananiay, nouTporlIo;
aunocri, rapaurir aarZnxtocti, corlia,rrui nocnyrt'r), a taxottc o4inlrr:lr B[JIrrB
qux $axr:opie na e$emtrasuicrb opraniaarlii poSor:lr Hnienta.
- cncreMy
c'rynins Brtnopr4crar{Hfi cyqagurtx ivretogin ynpau.niuna, pitrttrt opt tt
-
riiear{ifi uoi Kyrlr,rypu.
Tu1nulla 11,8. Me:roxr{Ka xrpoBc4errutr ay;1uTy i arra.riay 3a rrarrpflMrcoM
"TpyAoai pecypcu" Tadnuqa 11.9. Meronr{Ka rrpoBeAenrdx aygr{Ty ynpanliHcbnttx (:lr(i'r'.'M
N! Etan .I{rxepe;ro intPopuaqii flpoqe4ypa ayAr{ry i nparc:rraunoi gia.nrnocri rri4upueucrna
gocni4nreuna N! Eran repeeipxu ,{:*cepe,ro inOopuaqii flpoqe,qypa ayAx'r'v
I 2 3 4
1 2 4

.{ocaigxcenun Craryr ni4npuem- AlraJris: xoqqenqii i nonirr.mu ni4- I Oqinronanna xapaKrepuc- Ana;rig AiJrosux xapaKTel)r{(:'r'n l
,{iaori
CI'CTEMI{ CTBA, IIJIAIIII PO3BI,IT- npuerrcrBa lIIoAo rpyAoBr4x pecyp- vreue,qrnepin rnrcra ueneArxepin, ra sxoctefr cnirpo6irrrrlrci tt tt t71
ynpan.rinnn Ky rpyAoBoro rroTeH- cin; cncremu rrJrarryBarrrra TpyAo- pe3yJrr,rarrr gia.nr- nprr€McrBa: npo$eci.iinux; gri rrrr ,T
rpylloB14Mr.r qiany, eeirn riggily ezx pecypciu; cr.rcreMl4 ynpar.nin- nocri ni4posgi.nin aara;rr,noi ra npoQeci iilloI ltiTt t, )
pecypcaMrt KaApiB Hfl TpyaoBr4Mr.r pecypcaMr,r i efigxa- ni4npuenrcrna ToBKrr; craBJreHHa Ao 3Miil
qeuns ii crauy B rcopnoparurrift
crpyltrypi 2 Oqiarcnanna Meto4nrca rcepinuuq- AHaJris: crpynTypnr{x ni711xrrr71i.rr ilil,
pinna elrpo6- rBa, crpynrypa nia- ix cneuianiaarlii, earr(Jrlrnot"t i; ttI l/t
2 Ana-nis Arrarig R4qpoBorc nmenqla;ry ni4- urtvoi rcyrr- rrprteMcrBa, craryr nocws mi*c .ninifini,ru i (rvrrrcrqio)
crpyriryp14 fipneMcrBa: niny, crari; KoMnereu- TYPII nignpnerrcrea HaJtr,HtrMH xepienv natrrz: llitur tt
rrepcoHaJry rnocri, malicrepnocti, xnaxi$iraqiii- rlenrpa.riaauii i aeuertlprt.,rt i :ur t Ii Ir

Horo crJra,qy; ua-qiona;rutrx MeH- xepiarraq'rua; vero4ie ynptttt.'t i ttilrtr

urr,rn Ta iwo:remru.rx npaqieHnriie:
ylroe naftvy; n.'lzHHocri rcanpie llopa4on nplrii- Haxaaz, Mero,4nKrd Oqiurosanra crrcreMrl npuri ttrt't' t'rl
Hsrrff pirueub piurenr na nignpuc vcrei
ii f,Ieperipxa 3'acyranua: npaxTltri,I KoMrrJrerc-
C'ICTCMII ryBaxrrfi i ei46opy rca4pie; ropfln- 4 Oqinrorauna llepeeipra e(perrurnnocti rure'r'o/t ut,
nigror:oarcu my rri4rororrcu i nepeui,4roroBxr{; CIICTEMIT ur.rsxin, c$ep xoopaunaltil
xagpia ocr{oBHfix erelresrir opranieaqii rcoopglrnarlir
npaqi, orlinru repcolraJry; rrepc- J Crcreua Ana"ria: 4irounx cr{creM, lx trn.l il.,t lr
rrexTrdB cryrx6onoro pocry npa4iu- nHyrpinrnroi ay ua nllpo6u?IllrBo; ynpan.rtitrtl
unrcia; uepryeaanx po6ir iu(tropuaqii, crxoi in$opuaqifinoi crrcll'eMu ; ll.|rl
u.

4 Auaris onra- ICoJrerrusH14rl .qoro- Axa.nig: cncreMrr on.rrarr{ nparp; pie- II"TIAHYBAHH,A Hy focnoAapc*coi i nr'rpoOrrn,tol rol 71i
ru nparli nip, clrcreuu i $op- nis i Al{Sepeurriauii onrlaru npaqi; i xonrpo.nro :l
a.nr,nocri; crrcreMr{ KoHTpoJr I()) :il1
i rvrorrzsaqil mn on;raTz nparli ofirarw Ba pe3yflbrarauH; vvacri y pisneu Br,rrpar; clrcreMvl tpopru vtut
y'nlul
nprl6yrrcax; rpoma.ucurcNx ra in- Ha o6rixoao-ana.lrirr,r.rHoi 3ni t'trrx
tx:'t'i t

rrux HeMarep i anrnlrx c'ru.r ny,rie 6 Brxopucran- Oqinronarrna: nolirrxlr i rt erlxrrc'r

r('r'n rl

Ana"ria BnJrr.rBy Oqinrca BrJrr.rBy crany npaqi ua Hff CyqacHtrx nocri; ueroAin, artlru HaAacl't'(:.
,(:.t I

npaili rra yrpaB- ynpanninnr ui4uplre mcraom uero4ir IlepeBara; BuKoprrcTaHHfi (:vrlll(l
nilrrra ni4rpu- ynpaurinns nrx roruu'rorepurrx rexntt..uot'i ii
CMCTBOM
rexnonorift ss'ggxv

t' *rt
 109
108

flpo1oatreurun ma6n. 1L.9

I 2

7
Pieena opra-
xiaaqiftnoi
KYJIbTYPIT
BnaHa.rerng: ocgoBHoto crllJrlo
xepienr,rqrna; cry[eHs yracri
cniapo6i'rrncir e ynpar,ninui
frz
Cr:yninr nlr- Oqinxa4oceiAy r:a eSexrurrroc'ri
8 KOpI'fCTaHHrI xepirnraqraa ni4npueucrra cro-
ctoponxix ponxirvrz excnepraMrr AyAr{T @IHAHCOBOI SBITTIOCfl
elccnepriB
TIItrIPH€MC]B
11.10. E$errrmnicrn
Ay4rar r{ouqefiTyaJrbul4x rrarrpflrvrxie poarzr:ry ni"4npueucrBa Aa€ Mo]rc- 12.1. [i"rri ra saBAaHHfl ayAlrry, Axeperla iH$oplrallii
rnsicrr cxJracrrzr sararsuufi BI{crroBoK rrpo e$exTrrsuicrr opraniaaqii
OcnosHI.rNIIa BaBAaI{Hff Mrr ayAI4Ty e BcraHoBJIel{Htr rrpaBr4Jrlgocrl:
Knienra, orlinrzTl.r, fiK aaAoBoJrbl{fi€ BoHa ocnoeui craryrni BuMorlI uloAo
si,qo6pa)Kerru,fi B asiruoclri rocfioAapcbxo-OiuaHcoooi 4ix.nurocr:i
4ir"nrrrocri. -
iri4upueuc:rn;
Ili.ni ra BanAarrrrfl ayAury: ouiHurla cryninr eQexruBxocri oprani- y Soprtax asitHocri i ix
po3paxyHKiB floKasnuxie, HaBeAer{r{x
aaqii rc.nieura i Bi4uoBi4nocti qiei opranisaqii ctaryrlrrrM BaBAaHHfiM -
ui4upueucrna. nopiauaHnocr:i,
.[mepena inipopMarlii criA Bl,rBr{arra ni4uoaiguo ABox nepiogir 4o
L cinrus 2000 p. i uicns 1- ci'rna 2000 p.
-
TuSnuqa 11..10. MeroAurca crcnaAaaurr BucrroBrcy npo eQercrunrricrr opra-
risaqi'i po6oru rcrierrra
Tadnuqa 12.1. ,(ucepe;ra in$oprvraqii ans rrpoBeAeunfl ayArrry aeitrrocti
Ne Eran uepeniprr-r .I{xcepero iuQopuaqii llpoqeAypa ayAnry
ni11npueucrr.
I floxasrrzxr4 @inancoea seiTuicrb Poapaxynorc gara.JrbHrrx noraarrr- flic.ns 1 civua 2000 poHy
e$err:rarnocri ni4npzeucr:na xie: eQenrr-mnocri i npoAyxrrrB- Ao L ci.rns 2000 porcy
nocri erapo6ni{qrBa; npu6yrxo- Ila;rasc (Qopua }M) Faaanc (Qopua JS 1)
aocri; pyxy rporroBlrx rcorur'ia; Ilei'r npo $iuanconi peoy;rrtarz ra ix Snir npo $inancoai pesyJrbrarrr
npu6ytxy Ha ineecroeanrzii rani- N (goprvra )G 2)
Br{Kopl,tcraunr (@oprua 2)
'raJr; prrHxoBoi aaprocri arqift,
oa6esneqeHHs aaftHsrocri. iurui Ilnir npo @inaucoeo-uailnosuft crau Snir: npo pyx rporroBtlx xorutin
IroKa3HIrKI,I edercrueuocri rri4nprrerrcrna ($oprvra N 3) (Qopua Nq 3)
2. Ilosuqir a ra- O4irilca Aocrrfnyroro pinna na pnuRy Snir npo uacnr,rft ranitan
(cbopua J$ 4)
.ryai i wrox;rz- roeapin; inri4xcy cepeA Korrpareu-
aocti roury- rir i rpouagcrxocri; pirna xoxry-
perqii perrrocfipoMoxcxocri npoa yxqii
Br.rara.renns repMiqiB
3. TenAenqii BulxaqeHus $arropin i peaepnie, Ssirsictr cxJlaAaerbcfl ni4npuervrctBaMr4 i opnauisalliffM?I' rqo e rcpr4-
o.qarnr{x Bntrr4uyrt4 na naafiOyruro
/IrurrrHr4Mr{oco6aMl4, ra ora4inenzMlr Ha oxpennr'rfi 6a.nanc Oiai'gmra, upeA-
edtexrrasHicrr
o.raBrrr{rlTBamu, ai44iaeHHflMII Ta iHIuI4Mu aigoco6.nenraivru ni.4pOs4iaaura
4. Or4inroaanna flpaxtuune oqirrronauxa xinrxocri li.qnpueucrr i opraniaaqift (xpiwl 6anris i 6ro4xetnrEx ycral{oB) Hesa-
e$exrurnocri 'i sxocrj ezpo6nnvoi e$exr:zanocri
.,rtlxiuo riA szAis Aiflrbuocri ra $opu BJlacuocri.
o. fli4nur4enna Perorvren4a4ii uloAo nporparvrrn ni4 - 3sirnicrn nigupraenncrn xnacu(pircyeTbcfi 3a Br.rAaMrr nepioArarrHocTi
e$errranxocri e$ercruenocri; nonin-
Br4uIeHHff cKJraAanrra, crylreHfi ySaraJIbHeHHs SBiTHlrx Aar{I4x.
ueHHfl peay,'rurarie nepeaipxu
3a eNAaMid sei'rnictr noAi,Ilserbcs Ha:

,.! f !F
110 111

6yxranrepci,Ky; ,reHo EeAeHI{r+ Crrl.:rl,nux cfipaB. fIOHasHuXu TaKOtO ortpeMor.O 6a"uancy

- CTATIICTI4AIHY; rre salrocfiTbcfl .4o 6aJraHcy ni4npueMcTBa, Ha fiKe rroKnaAeHo BeAeHHfl
- cui,qrstrx cfipaB y"racuuxie .4oroBo]ly. V 6yxrantepclxiii sBiTgocri y'rac-
- olepaTrrBrry; rin6ir yro4lr npo cni,rr'ny 4innrnic:rr aigoSpancaror:rca $iuaHconi ta iniui
- uoAaTKoBy. aeiruicrr rricrrarr, y co6i gaui. upo rocnogapcrxi ea-
fiyxranrepcrxa I)eByJ'IbTaTI4' Ii{O Hane}KaTb, 5a yTOAOIO' KO}I{HOMy 3 } IaCHIIK1B;
co6n, ix Alr(epe,ra, SiNaHconi peayJrbtarrr ra Qrinancono-Maffuouiaff crau aKTlrBlI" nacriBl{ ra oneparlii e iuogeuur'rx Barlorax Sa.Ilyqalort'c,{
nigupr.rerrcrra. Cnna.qarorb rl,lcl gsiruicrr, Ba AaEr{MI4 6yxranr:epcr,Koro -
pi,urorO.tairy n cyMax. BrTBHaqeHI{x IIIJIflxOM llepepax}'HKy iuoeetruoi
ir,6
r:6.nixy. uaJrrorr{ B rporxoBy oAlrur{itrp VrcpaiHu 3a KypcoM HBV;
Cr:arrncru.rna ssiTuicrr {roplryernc*r Ba AarrrrMr{ crarrrcrrurrrr, Syxra.n- cyMn ctateii Sanaucy 3a paxyHKauu y 6aurcax, 6anxincrKnmlI
Tepcbr{oro i oneparunuoro o6nixy, ei4o6parxae oxpervri noxaaHrrrcn rocno- -
tro3r{KaMu lOsfiHHi ri4nori4atu ,4aHI{M, 3aBHaqeHI{M y B1Infic6ax Sanxie.
.capcsxoi 4in"nunocri nignpwe:racrB rrK y HarypaJrbHoMy, rax i y napricuo- Iti4O6paxenHn y 6a.nauci cyrr oa po3paxyHKaHur a tpinaucoBr{M}l i noAar'-
rny nupaxrenni. rioBrrMr.r opraHaMII, sHi eeae NIno lle fiorol,)Keni' He AonycKaelt'cff;
Oneparuana eeirnicrs cr{Jra.Aaerbcs xa uigcrari 4anux oneparr{Br{o- y pali Bl.rffBJieHHtr ni4npueuc'rsoM a6o iufirumra opraHaMl{ y sBiTax
i wric'rvrrs 4aui ocuoanHx noKaBHrdxin sa rcoporni npotri*crcu
r'o o6"uircy -
lroroqHo1o qlt Mr{I{yJloro po6y (nic;ra ix saruep4riterHn) nepe6pyqerrra
qacy 4o6y, u'nruAeuxy, TrrlfiAelrb, AeKaAy. I{i 4aui Br{Kopr.{croByrorr,cff Irnirnux l\Ag1fix BI{npaBJIeHIIfl IlpoBOAI4l'I'Cig V se|'rax Sa 'rofi SeirHIaf,I
-
AJITI oneparnBHoro KoHTpoJrro, yupae.ninna npoqecoM fiocrarra]rnfi , Brlr- rrcpio4, y irxoM),'6y,tn euaueni npunucnfi Ta iuuri nepe$pyrleurrfi;
po6HnqrBa ra pea"niaaqii npogyxqii. BrrIrpaBJIeEHJr rr0MlrJlox (nepexpyqeHr,), .qonyqer{r4x ra Brrfi BJle-
3a nepio4raqnicrro cKJraAaHHfl auirHic'ru no4irflerbcn na: pivHy ra -
I1{x rroTot{uOwry porii Ao SaTBep.qX(enuR i 11oAaHIIff BBi"y Sa noro'rsuit
y
nnytpiurriropivlly. 1rix, agificaroerr,ct{ y 6yxra.rrrepcbnoMy o6lixy croplryBannsM Herrpa-
Piqua aaimuicmu qe euir aa pirc. Bwympiwuaopiwda azimHicmb rl4JrE,Hux safiucis ra saMigolo ix upanraalguMl4 y roMy Mic3irli, n xr1olry
-
rte gsiTlr aa AeHb, u'a'ur,4enxy,
-
AeKaAy, vricaqr, r{BapraJr, ninpiuuR, 9 micgqin. rrgurt 6yns eu.Enneni, are He niguime arity ea rpyAeHr, rrorotiHoro poKy;
Ba cr:yneneM yBafaJrbHeHHJ{ Aaur4x poopisu.arorr ssiru:
ani pospo6.nsrotr
ni4nplreuc,rna;
- BrlrlpaBneHH.a noMIr,'loK, .[O[yil{eri14x y Ml'lHy"ilouy poqi sHacriAofi
- rrepBmnni, rr()pe6pyrregHfl BrrrpaT nnpo6uilrirna :ra oSiry y 6yxra-xrepcb69My o6lixy
aue4eni, nxi cxnagarorh roronr{i ui4npuenncrea i opranieaqii na i Jeiruoc'l'i npo tpiHancoei peey"rrstarl't 3a mnruv'nr'rfi' piH, He nnocrrlca i
- nepelrlr Hr{x eeiri e n i gn opng,rcoBaHnx im ni4npr.revrc're.
ni4crani rri4oSpagaerr,cfi y noToarHoMy porli an rpiuaucowrfr pesyJ'rrrTaT MI{HyJIrrx
lrortin, BunrrJreHl{ii y snir:uor,ty nepioAi, y l{opecroH4euIlir 3 paxyHKaMI4
fl .2. A cadJrr{Bocri cKJraAaHHfl i upegcraureHHs $iuauconux o6.nix y, 3a fi Kr{Mr{ 4ouyiqeui nepexpyaleHl{.ti.
F{oprvratnena SaBa:
snitin
"Inctpyxqin npo nopr{Aox sarIoBHeHHfl Qoprvr piuuoro 6yxra-n:r:epcr-
flpra cx"rraAauui SiiraucoBr4x eeirin Ao 1 ci.*rn 2000 p. c,ri4 gogep- -
rrrtrO sairy niA[pHeMCTn" i3 emigairnlr i 4OnonHeHHf{MI{' BHSCeHI4MI{ arigno
)*{yBaTr4c,fi TaKux yMoB: i:r naKason Miuicrepctra rpinaucin vrpaiuu eiA 28 r*roBrrrfl 1996 p.
ai4o6paxenns aa asirHufi nepio4 ycix rocuogapcbnr4x orre-
- irroBne
paqifi peaynnrarin inrenrapuaaqifi nlrpo6nzurax pecypcie, roronoi rrpo-
.Nir 231;
-- floaoixeuns,,flpo opraniaa4iro 6lrxraarepcl,Horc oSJriKy i 8ni'ruocri",
Ayrrlii i poapaxynrcin; :tir'frrep.qxene llocranosoro KMV 11! 250 ni4 3 raitns 1993 p.;
- nonnrzff a6ir Aannx ana.nitra.ruoro i cuuterrrrrnol"o o6"rrirv ra rro- BKasiBKu'oITI,sAs opranisaqii 6yxra.ntepcr'Koro o6.irixy a Vnpaini",
rcaanurciu asix'ie i 6anancia; -
3ii,fBep.qx{eni naxasoM Min@iuy vxpaiura }s 25 ni4 7 rparna 1-993 p.
Barrr{c rocilolapcbxrix olepaqifi y 6yxraarepcbroMy o6,rixy nonlr- 'r'a in.
uen-a4ificuroBarr{c.fl ri;rrxv na ni4crani o$opMreHvx ei4noei4u}rM trn- cHnaAannro SBiTHOCTi rrepe,qye sHarrHa nigroronua po6oTa, flKa cKJIa-
HoM AoxyMenrin;
,.(ircrbcfi I xilsxox eranie:
rrpaBrrJrbna oqiura crar:efi 6aaaricy; L SaxiHqenHr ycix oyxra.rrepcbKnx 3arltlcie Ha C[HreT]IrIHlrx i aua-
- o6,rrin uaitna rlinnocrefi, ao6os'saaur ta @inanconux peay,rr,rar:ie,
- .r i'r'u.rnux paxygKax.
crBopeur.rx, npng6aulrx a6o rqo yrBopr{Jrrrc,rr ni4 uac cnilruoi 4ianruocri,
BeAerbctl Ha oxpeMoMy 6a,rauci TrlM yrracHunoM, flKoMy Ba yroAoro Aopy-

.*a3G

t12
2. Barprarra y xiuqi gsiruoro nepio4y ncix oneparlifinux paxyrxie:
rcaJrbxyJltrqifinrtx, e6rapa.nrno-posno4i,nrnux, nopiaua"nsHux, Qiuancono-
peSyJrbrarn BHr4x.
Saxprarta paxynxin roqrrHalorb a paxyuxin ra.uyaeil i nupo6nrarltna,
gxi wrarorr, Ma$CIlMaJtbny xinr,Xic'rb CnOlKuBarlir i rvrinimanruy xinuXiCtr
ayC,rpiunlrx BlrTpaT, i AaniauyrOtb paxyHXaMlr a ivriuivranbHolo KinbHiCTIO
cno)lcrzua.ris i lnaxczryra;rbHolo rtiJlbricrro aycrpir{Hl{x Burpar.TaKuM trLl-
HOM, sattpr{TTs paxyr{Kis aAifiCI.IIoIorb y raKifi nocai4onnocri.
2. 1. PospaxoBylorL co6iaaptictb rrocryr AorIoMi]rcur{x Bnpo6Ht4urB
BaKpr{Balorr, paxyHoK 23 ",{onomirxne nupo6uzqtro".
2. 2. Posno.qinsrors BI{TparI{ nrafi6y:rHix nepio4in
saraJllHoelrpo6-
nrn.ri
-
i BaraJrbnoroc[oAapcbni i aarprlnarorb paxyu]t?I: 31 "Butparl{
Mafi-
6yruix nepiogin", 25 "SaranrnoBrtpo6ul4r{i Bzrparl4", 26 "Saranluoroc-
floAapcbxi BfiTparl{".
2.3. KanaxyJllolorl co6ieaptictr npogynqii ocuosnlax ra.nyseff rrz-
po6Hr4rtrTBa i cnucyrorr Brrrparl4 3 paxyurcy 20 "OcnosHe Br4po6HI4IIrBo".
2.4. Cnucyrorb Br4rparu s paxyurcy 29 "OlcnyroByBanufi nupo6Huq-
TBa i rocilo4apctra".
2,5. Buxoiryrorl BarrI4cI4 Ba paxyrrxauz xaniraJlbHltx BKJIaAeHb.
2.6. Bnanaararorb Sinaucoorafi pegyJlr,Tar, posno4inaro'rr npu6ytox
(paxynnr.r 46 "Pea-nisauis", 80 "flpn6yrxu i B6utxll", 81, "BurcopucraHHfi
upra6yrxy", 98 "HepoauoAinenrafi npu6yrox" (uenoxprarufi a6utox) wrra-
Hy.;rrdx poxin.
2.7. (Dopvryrorr forosuy KI{I4ry a6o xnury o6lixy rocrloAapcbr(ux
onepaqiit. flprz rxypna-nbuo-op.4epuifi clrc:reui o6nixy ui4cyvrxoei sanT4cu
BaHocfiTr,cfl y foaonuy KHIrry Ba KopecflouAyloqrrMrr paxynxaMu, a [pPI
MeMopeaJrbrro-op4epnifi i cnporqenifi tpopmax
- sa uiAcyiwxoBrIMI{ 3arrfi-
caMr{ no}itHoro paxyHKy KHLIII2I.
flicas aaBeprrreuua uigrotoruoi po6otrn uepexoAfiTI' 4o 6esnocepe4-
Hboro cxna.uaHn.fi geitHocri.
Crcnalanna fanancy nidnpuencmaa ( Qopna Jtli I )
Ba;ranc cKJraAa€TLcs sriAuo B HopMarraBlrr4Mrr BrrMoraMr{ 3a AaHI2IMIa
sarr4firnie a 4e6ety i rcpe4Iary cl4nTerrrqHlrx paxynrcia na uo'rarox i
miueqr uepiogy, Ba,flTI4x s foroenoi rcHrrrl{ a6o xnurz o6.nircy rocflo-
,qapcL'KLIx ouepaqifi.
r{acrnna crarefr 6a.nancy nonuicrro niAnoeiAae aaJI?IIrrKaM eiAnoeiA-
paxyurin (uanpurcnag, "o6nagnanHfl ", "Po3paxyHnl4 3
Hr4X Cr{HTerrrr{Hrlx
yrracHr4KaMv", "Kaca", "Poapaxynxonuii paxynoK" Ta ix.). Inriri ctatti
6a"rancy ni4o6parxarorb BrpyuoBaui 4ani ni.ntxox cranTerlarrHr.Ix paxyuxin
{"Heaaaeprueue Br4po6Hr.rI1TBo", "Bupo6nuvi Barracl4" ra in.).
C rcn&O crnu^fl s aimy npo Qin aruc oei p e sy aom a m u, x 6uK opu c m a HHn ( Qop'
1l
na Ne 2 ) ma aeimy npo cptruarucoao-rwo.itHoauft cma.H niOnpueucmaa (Qop'
ns J\ft 3).
t {f!F
| {3
FIa ni4c,rani HopMaTr4BHr.rx AoHyMeHrin, 6alancy ni4npuevrcrna, fo-
,rolruoi lrHrrru a6o xnnrz O6lixy rocno,4apcbxl4x O[epaqifi, upufiilntorO
rrir rri4npuervrcrei nopa4ny Br{3HaqeHHfl Br{p}^rKrr niA peariaaqii npogyxuii
{ po6ir, noca),r;,
Lil,rHHrlX 4OrOeOpie poapo6.naro'rscs i e anosH}otoTt cjt :reiT rt
-
ri'o cpinanconi pesynt,rarrr ra ix euxopl.rcraHHfl (Qopnna Jrl! 2) ra npo
rlri riaucoeo-xr afrrtonvfr c'r'au ni4npu€McrBa (Qopnna JS 3)'
IIpu crcaa)qnni rpiruancoaoT saimuocmi s 1 civrua 2000 p. cnid 0o0ep-
I('tlsAmUCb 6UIVLO? maKux sarcouo1aavux i uopuanlu6Hux aKmia:
i Saxou Vxpaiun sil 16 rlrrrun 1999 p. lS 996-XIV "flpo 6yxra;r-
-
lr'pcrxrafi o6,rin ta (pinaucoey ssi'tuictb n Vxpaiui";
rroAaHHfi tpinanconoi Soiruocni", SaTBepAllceHr.rri tlocTaHo-
-,,llopaAox
,,oro lda6inety Minictpie Vxpainra ein 28 Jlrororo 2000 p' )'l! 4l-9;
flororxeuHs (ctauAapr) 6yxranrepcbKoro o6nixy 1 "Sara"lrsi
-
Ilr Morrr 4o (lriuancoroi seirgocri", Sataep4rxeHo Hagasoirn Minictepcr:na
rlrirraHcin Vxpaiun sit 31 6epeaua 1999 p. N 87;
'- flo,roxeuna (crau4apt) 6yxranrepcbnofo o6'nixy 2 "Ilanasc"'
ll:r,rrep4rreuo HaKasoM Minicrepctna Sinaucin Vrpainra ein 31 SepeerrR
l{)1)9 p. l$ 87;
(c'ran4apt) 6yxra;rrepcr'Koro o6-rrixy 3 "3ni"r npo
- floloxenun
rlrirrancOni pesyJ1bTaTI4 ". SatrepgrxeHO HaHaSOvr Minicr:epctna rlinancin
Vrtliainu eit 31 6epeaua 1999 p. N 87;
(ctaH4apr) 6yxra;rtepcbxoro o6nixy 4 "3Bir lrpo pyx
- flo,coxceHua
1t)oufoBrlx Ko[ttiB". Sarnep4r4ego HaKasoM MiuiCrepctaa tfriNaucir
Vrtpainu sig 31 6epesua 1999 p. Jrl! 87;
.- Ilolorxenua (cran4apr:) 6yxraJl'repcr,Koro o6nircy 5 "3ni'l npo
rr.rlrcnuii xanita.n". Satnep46el{o HaKasoM Minicrepctua $iuaucis
Vrcpaiuu sia 31 6epeonn 1999 P';
(craNAapr) 6yxrantepcr,rdoro o6nixy 6 "Bunpannen-
- flonorrenns
Irl troMr{Jrgx i sn{igu y cpiuancoltlx 3si'rax". 3ar:nepgr4ego I1aKASOM
MirricrepcTna SiHancir Vxpaiura si.a 28 rpaBun 1999 p' N 137'
npu crcaa1aurui rpiruancoeoT saimruocmi nicna 1 ciuua 2A00 p. ctti1
rtp uny eamucb m arcu x Y JtLoa :
t ) t t r
aBTOHOMHOCTi niguprreMcTBa, 3a fiKr4M no,fiHe ni4npraevrcrao p03-
-
r'.rrrAacTbc8 fiK IOpfiAI{aJHa OCO6a, qo ni4oxpeMJ[eHa siA sracHlltHie;
6eanepepBHocri 4iallnocri ni4npnervrcrna;
- fiepioAr4aluocti, rqo [pl{[ycKae po3[oAiJI 4irlr'nocti ui4npuelrcr:na
-
rrir rreeui rlepioAu rracy;
icropr.r.rHoi (Qaxrrzuuoi) co6inap'rocti, lqo Br{sHarrae nplopr{Ter
- arctusis.
orlinKn
Mera, cK,IIaA i npuuqunz fiiAroroBKu $iuanconoi srituocri, nr")ps,qort
il [o.qaHHs Br4SHarraroTr,cfl floIo}IteHrrflMrzr (cran4apTamu) Syxra;rrep-
('l,rrofo o6,tixy t, 2,3, 41256-2601.
I I .41) 12
tl4 115

3. MeroAr{Ka rrpoBeAeHHfl ayAury Qirlauconoi enirnocri

12. II poAoameunn mad t. 12,t
Buxo4aur.r s qiaefi Ta BaBAaHb ayArirry eeitHocri ni4npuewrcr:r, ueo6- 2 3

xi4no uero4uKy npoBeAeHHfl ayAury cniT uocri po3rr"ffAarrr frK MeroAnKy Vcrarrcyrannn Harc.na,qsi; ualepi- flepeeipna: HassHocri .qoKyMeH-
BcrauoBJrenna 4octonipnocri ei4o6parxenna y srirnocri peaylrtarin (03 5) aarni snirz; Kaprrrr raqiI TJa aaiircHeuss xanira"no-
07. Eygine.nrni ma- cKJraAcr,Roro o6nircy; BKrageHb; ei4noai4wocri 4aHlrx
Qriuancoeo-rocno.qapcbrcot Aisrrnoc'ri ni4nprremcrn i BcraHoBJ'reHHfl npa- uarepianrnux asiTin o aKTaMrr
nu.rrruocri poapaxyxxis norcaeHfi K ie. 'r'r-.pi.a.nu i o6aa4- ni4orrocr:i nepeoqin-
IIAHHff AO
Krr; aKTH npzfrmaHaa- BBe,qelJrrfi B eKcflJr5/ararnrc Ta pe-
Me'ro4urca fipoBe,(eHufi ayAury Sinarconoi cnirnocti ni4npnevrc'rn IICTAHOBJlEHIIfi nepegavi; aKTr{ BBe- ricrpa-uz crrHTerr{qHoro o6rixy
cranoM 4o 1 civua 2000 p. HaBeAeHa y ra6-r. 12.7-12.3. AeHHfi B eKcrlryara-
qiio; pericrpr cr{rrre-
Ta6nuqa 12.1. Meroaurca upoBeAeHrrrr ayArrry Qinancoroi ssirnocrr Tr{qHoro o6nircy
nignpNerrcrr craHoM Ao 1 ci'rns 2OOO p. (6a.naHc ni4npneucrua (Qopua N 1)) /[onroc.porcoei $i- Itixni nanepr, crary- flepeniprca: npanururocri
uancosi BnraAerrHrr TII Ta SaCIIOBHUUT'ICi orrpu6yrrconaurax qjnnnx nane-
Crarrs 6aaancy, N Peecrpu ra nepnnuui flpoqegypa ayAury (040) AoroBopn iuurux ni4- pin y ri"rrrxicuoMy la ffKicHoMy
pa4xa, nai.tuenynau- AOnyMeHTlr enpaxeuui; ui4noeigHoc'ri cy-
Id op orx oc rp ox oni npr{eMcrB. llepnurHi
Hfl PAXYIIKIB
rlriHancoei nxna- AOKyMeETr.r Ha rrepe- rrr.r Qiuariconr{x BKJraAer{b Ba-
I 2 3
71nnHa (250) Aatry roBapHo-uarepi- cHoBH[r{bKoMy AoroBopy Ta cTa-
Ocuosrd eaco6n (OB): Arcr npzfimaHHfi-rre- Ilepeaipxa: onpr.r6yrxyaaHsg OB qiruocreil ax ryry cni;rr,noro nignpueuctaa;
.3afifirilKoBa Bap- pe4aui OB ra HA; arcr ra IIA y xi,raxicnouy ra nnic- l-r8.@inancosi erra- aJrbHrrx
BHeCOK ,4O CTaTyTHOTO rrpaBr{m,Hocri oqinrz ra rlepe4a-
71crna (sa reprtiuo-
ricrs (010) BBeAeHHE B eKcnJrya- HoMy Bfi palKeHrr.i i npaon,rurocri
rricrro i BI,IAaMU Qou4y ui TMI{ i ni4o6paxenna y 61'x-
.anoc (011) raqiro; anr .nixui4a- BrrgnarreHHfl repuiny eKcrrJrya- rarrrcpcbrcoMy o6,rircy; n paaoivrip-
rrrcra4eus)
. nepnicna napricrs
rlii; xaprxlr i.nrenrap- rarlii 03 ra HA; npoBeAeHHt socri cnlrcaHtra pirHnrli vi>x
ni; pericrpz crrnTe- nepeoqiurclr OB i poapaxynny (rarcrn.rnorc uinoro i nouitralu-
(012) Trrrruoro o6rircy; poe- amoprnsaqiiiunx si4paxyuarri, noo aaplicrro uiuHux nanepin
01. Ocnorni saco6rl po6rri ra6.;rr.rr1i rqo4o ra Bnocy OB i HA; rroBHorrr
Itospaxynrcz 3 yrrac- Craryr ni4npnemcr:na; flepenipna: nignoaignocri cta-
02. Bnoc (auoprr- p03paxyEI(y aMoprr4- ei4o6paxeHHr iugopvaqii npo rrnKaMIt (7I5, 225) 3acHoBHHrlr,Kufr goro- Tyrr{oro Qon4y 3acuoBnt{u,bKo-
sarlia ruafina) eaqiilnnx ri4paxy- pyx OB ra HA y pericrpax cun- eip; nepnunni 4ory- My,qoroBopy ra craryTy; ,qo-
115. CraryrHnii
Herrarepia,rr,ni arc- BaHb ra Bnocy; insen- Terr.rr{Horo o6.nixy (lxlHA Merrrrr na onpn6yrxy- TpnMaHHs npaBrrJr peecrpaqii
rven (HA) rapnlrii nepe.nix; rex- BaHHfi TOBapHO-MaTe- nepe.rtn,'iarglr rcis Ha ax qii;
.3aJrrrurHoBa Bap- niuni nacnoprz; ni4o- 75. PospaxvHNu
piam,Hux qinnocreri Hassuoc'ri "niqenoii na eniciro
rricrr, in4excaqii 6a- lt vqacHuKaMrr
ricrr (020) ra xourrin, BHeceHIrx qirnrx nanepie; npaeu.nuHocri
.nanconoi aaprocri ra
. auoc (021) Ao craryruoro (pou4y Sopmynanna craryrHoro cboitgy
3HOCy
. nepnicna napticrl aacnonHrxawru; pi- .qns niareepalxeH Hfr pea;ruuot
(022) rrreunfl 36opiB aacHoB- aa6oproeaHocri lacHosHilrcie:
nuxin ronapractna pospaxyHKy rrapaxyBarrb ra
04. Heuarepia;rr'si cTocoBHo HapaxyBaH- Bfinlrarv Alrsi,qeHAie
AKTI,IBII
H.a ra Blrfirarra 4uri-
Heaaaepureui xani- Axr npuiirraHHff -rrepe- flepenipna uparulr,nocri npo- 4engin; arl4arxoei
ra.nrui BKJTaAeHHff gavi; paxynxu-$axry- BeAeHHfi inaeurapuaailii ra xacosi oDneDr
(HKB) (030) pr; n"narintne Aop] {eH- Brr3HarreHHff aaanurxy HKB; lVlaiino e opeu4i ,{ororip ra Siuancoey flepeeipra: HaseHocri AoroBo-
33. Kanita.mni Hfl ; BI{III4CKII; KOIUTO- aaxoHsocri ei,trueceuHs (t)l-r0) openAy; axr npzfi- py e $inancoeoi open4z; npa-
BKJIAAEHHff pnclr; innenrapui onu- oxpeMfix rragin nurpar go lii6oproaanicr:r, ra nulrsocri
Maairfi -[epeAa.ri; arcr BiAo6par(eHHs nepe-
cr'r; nopirHa.rrtui nigo- rcanira.nosxaaAerrL Ta
35. (Dopruyaanna
lrocri; arcru
nnaiiuo r opeugi oqinru naprocri gaui e open4y OB ea paxyuxa-
ocHoBHoro cTaAa He3aBep- npaBr.{Jrr,Hoc'r"i ca crocoey aauoi (47l:) oAaHlrx s openAy 03; rru 6yx ra;rrepc!,Kolo o6"tixy
rrrenoro arpo6nnqrea; uerolo,rorii rx cnacanns I l. Maiiuo s open4i pospaxyxon iqomicav-
pericrpz cr4HTerr,rqHoro 1)1). Sa6oproeanicrr nux ao6os'ggags a
ra ana,rirr.*roro o6.rri- :ril Marlqo o operi;ri cliuauconor opeHAr{
Ky; Trrry,rr,Hrrri nepenix
 I l7
116 Ilpo1oetre.nus mu6.rt. | ?' - |

II po}oa.weurun mad n. 12.7 1 2 3

I 2 3
Ma.noqinai ra ToeapHo-rpaHcrroPTH1 lepeeipxa: noPflAKY crrllcllll ll,l
Irluri nosao6opotni Paxyuxn-tlaKTypr{; fleperiprca: rrpaBI{JIr'Hocrl rrr er.r4xosnorrryeani uax;ra4ni; nPrz6Yrrcoei VIIIIfI ra HaPaxYBaHHs {}rlo(rv;
arcrr,rnn (060) nnarixcui Aop]nreHHr{ ; ni4necenHr na nrtasani rrpeAMern (MiIIn) op/Iepl4; pasoai nuuo- IaHfix Marepia'nr'nax eni't'itr :t

paxyHKt{ sa6opnoeauocri rr{; aKTr4 lrepeAaql Ta HrrrIrMn 6yxranr:ePc lrcltlvt tl

62. Poopaxyaxn a uarnagni; rexceni; ; . 3aJlr{rrrKoBa Bap-
licrr cnr{caHrrff MIIIII a IoKyMerrraMI4; repuinin 'rtt tttr
noKyllqgMrr ra 3a- arru anipxra po3pa- 4ocroaipnocri poaPaxYH rcie; (100)
)g,qKy ocTaHHbofo [poBc/l0llll'l
xorrparcrie ra 4oroeoP.ie .anoc (101) ercnriyataqii; ra6lu-
MOBHI'KAMU. xynxin; innextapnuii HBeHTaplloaqii; npa nn.lt t'ltot' t'i
onuc; aKT yqinxra 4s HapaxyBaHHfi sIrO-
76. Poapaxynxa e . nepeicna naPricrr
cy MIIIII; uarePiaar- ri4o6paxcemrfi y 6yxrantcl tr: t'
pionrarru 4e6etopa- qiruocreii (r 02) rri esiru; ni4omocri; KoMy o6riKy onePaqiii I M llll
ulr i xpe4uropaMl{. 12. Ma.nouinsi ra K apTKI{ CK Jra,4Cr,KOrO
73. Pospaxynxu s rrr o6rircy MIIIil; insen-
er.r4rolHoilyaaui
po6irnuxamil i cr$rxc- rrpeAMeTr.l rapni onucn; noPin-
6oaqmrna sa irurnlru Ill. Snoc nraloqinrun< ngnr,ni ni4orrocri;
onepaqiamu. 1'r1 IrrBr{AKOSrIO[Iy- peecTp?r cr{HTeTtrtrHo-
61. Poepaxynru s rraHnx npegvretie Lro ooJrlKy
asaxciB llcranepnrene nn- Pospo6riTa6luqi; go- flepeniprca: ni4noni4noclt't'tt
I |

Bupo6unui sarracu Toeapuo-rpancnoprxi flepenipxa: na:rsHocri ncix neP- po6Hr.rqtno (110) ni4nn-poapaxynxI'r; I xassnocri Y [ePBrrHHI'rx /rl0l(v
|
MeHTax ix$oPuaqii 3 AllrlHMll
(080) uarcnagui; npu6y'rrconi BrrHHr{x 4oxyr'renriu 3 HaAxOA- 20. Ouroere sulo6-l nurnxosi JrI,IcrKI4; Ao- |
ri4rcra ro.rronnoro errep- arra.nirr.r.rrroro Ta cr{HTC'l ll rl I | )l I } (

opAepla; uarc.:ragui; xdeuufl i sntpavaHufi ToBaPHo- I{TITBO |

reTr{(a; ToJIOBIIOIO o6.rrircy; [paBI{JILHocri ni/trtr'

rr
05. Marepiarra I

npwrirranrni axrra; ;ri- rrarepianrnux qinnocreii; ai- 21 . Hanin$a6nnxa-

I

06. flaaraso TexHoJlora; roJroBrroro ceHHff IreBHr{x Bwrpar Htt t:ofti

mirno-aa6ipxi xap'rn; cTaBJrerrHfl AaHI{x qrx AoKyMeH-
|

'r'r'r BJracHoro Blrpoo-

I

uexanixa; 3 3arol{o,lltttr'
KaJrL'KYJrfi- naptictr ari4no
08. Banacri BrrMofr{; HaKorr[qy- rie a uarepiaJIbHr.rMfi eeiraNrN; I I HI],TBA
i ]

crBoMt sianosiAuocri Po:tnt t 1tY

qiiini nigorvlocri; Po3-
!IACTI{HI'I
ranllri ei4olrocri; 4o- Bcra HoB,'reHHr eilnoei4 nocri 213. ,{onouixcri aa- po6ua ra6;rraqs 3 Po3- rcorxnoi cratti ru'rpar lllJt tl x()M
10. Haciuns rla pyrleHHff; paxyHKIt- in$opmaqii, axa uicrnrrca Y lro6urqtna paxytry co6iBaprocri rrepepaxyuxy ra nopi sHrl tt tt tl I
SaMOBJreHb; MaprxpyT- rrpaBItJII'HOCTi BCtaIlonl c
t tt I t
rcopM rparrypu ; uar:epia.:rrni pericrpax cfirrrerr{qHofo ra 1.9. O6cnyrorYioui
rrrpri6uuqrna ra ni xaprra; axr inseu- MeTo,4I{KI,I BI'tSHarreHHu :tll''l ll ll
aeirz; xaprxlr cKJIa/l- asa.nirr.rnoro o6aixy r"r y Mare-
I

cbKoro o6nixy; pericr- piarr,u rx anirax ; n Paen.nunocri r'(x)lloAapcTBa rapuaaqii HBB; Peric- Ky Brrrpar BlIPo6Hr'ltI'rBII;
pr{ crrHTertrqnoro o6- agiiicnenna ra oqropMfl eHHff ll0. Hercanir:a.ntrri Tpr{ cr{HTerrr.ruoro o6- Blrrpar o6iry ra noaanrrpo6tttl
po6oru .nircy; ananituuni ni4o- rrfix B[Tpar; siAnosi,qr'lot:'l't .r(tt
nixy; ixrenrapulrii nepeoqi Hm rroea pro-irtarePi -
uocti; xourrop?Ic[; arc- Hvx, yKaSaurax y inr.erltll)ltoMv
onuc; nopieua;rrna aJrbHr{x uiHHocreii i]6. Buxonani cra-
rrr npo 6pan; sigorroc- olucy ; [paBI4JIl,HOCTr
ilii-nesanepurenux
si,qoMicrr,; aKTI{ nepe- ri npo 6parc; .4oKYMeH- ruorrics'rnoi uepeoqirxu I llll I
oqinxra ll)o01r rr wrpo6i'rxY; aKTIa
Traplrxu ua Sniru npo pyx xygobu flepeniprca: npannltnocri ra l1:t. nosannpo6ulrrii jnpoctoir; goni4rca nPo
lrlrrTpaTrl cuo<irtiri naxa; nnatirr-
nrapoulyoarni i nruqi; niAorvrocti rroBHorlr o$opu.nerra rrePBrrH-
Brarpatu o6irY
I
paxyn-
i siaronisri (090) ana,riTLIarHoro o6.niry HTrx,qoxyMenrie, ni4nosignocri 1,14. lni 4o*y*."tr;
TBapr{H Ha Btrpolqy- rx aanulr auariru.lroro ra cI'IH- lrcn; napa4u; TaoeJrr
09.Traprnz na Io6.nixy po6ouoro uacY
er,rpoulyeanni raxui i nigrogiui; Terr{rrHoro o6lircy; noBrrortl Ta
Ilepenipxa: SaKonHocrl Ill/lll('-
Ih.r'rparu mali6Yr- BiAouicrr poano4i.r4r
i aiaroAieni AOTOBOpI Ha fiepeAarry 4ocroeipnocti onpra6yrxynan- TpaHcrropIlro-aaroriserb ceHHfi neBIIIIX BIrTpaT 'Ilo lrrl',
nr, eubyrra rrix nepio,qin (120)
MoJro,qrrJ{Ka ; pericrpu rBapI4H; AorPI4-
rd nrarparlr ; nPra6l"rxori rpar nrari6y'rnix nepio4i H, ttltrt
ii 1 . Br.rrpar:u
crrHTerr{rrHoro o6rixy; Manrrff HopM BHXoAy l,I'aca ni4 ra sn,uarxosigoxyftren- suft,HOC'ri BI'rSHaqeHHfl MO'l'(),',1( )
mair6yrnix nePio4i .norii ix poauogily; rranBtl(xi'l'l
aKTrr Ha nprnic; npu- aa6oro; Harxo,qxceHHff rrpoAYK- rz a TM[; goei4rca-
picr; nagirx r:a oa6iii qii sin rocfioAapcbKoro Br{Ko- po3paxyHoK rrpo po3rro- nepBi,rHHr4x AOKyMeHTrrl 'l'll lx
rlltltc,'ll
TBaplrH; ryproai ei4o- pr4cTaHHff TBaprtH 4i,r nurpar rvra:ii6Yurix nianosiAuocri 4anuu'
rrnocri; arcru Ha ru6pa- nepio4in; pericrPu nru y pericrpax clIHTcl'tlrl llol'rl
crlHTerr,trrHoro o6rrircY o6.nircv
KyBaHHff xy,qo6n
 118 119
[fpodoetre una mu6 n" 72.! IIpo1oameuu.fl madn. 12.7
2 3
1 2
forona npo4yrqia flpli6yrrconi HaxrraA - Bcrl rr og.nearra: npaeu.nsnocri l'oapaxyurr 3a BeK- Berce;ri noKyrrqiB Ta flepeniprca: HaffBHocri crBep-
(1 30) ni ; nprarZlvra"rbxo-BAa - rn6opy BacrocoByBaHoi trero- (:cjrflMtr oAepxcaHr{- inurr,rx ge6iropie i nlKyBarbHllx 4oxyuenrie'ra
40. for:oea rpo,qyx- ea-lrHi nan.nagui; rax- ,qo,Torii KarrbxyrrroBaHirs co6i- nnn (190) KpeArrropiB; 6anxiscs- crpoK IIofaIIreHHfi 3a6oproBa-
qia ragui Ha eignycx; go- eaproc'ri rorosoi npoayxrlii ra 59. Bercce;ri o4ep- Ki,qoKyMeHTtr; orrvrcr. HOCTi 3A BCKCEJIffMI'I; METOAOJIO-
IOBOpT{; KapTKr.r CKJTaA- o6nixosfi x qir; npanu;rr,nocrr rurani BeKCeJriB; paxyHKr{- rirc o6nixy peari3oBaHoi flpo-
cbxoro o6riry; Knr.rra $axrl.rvuoi co6i-
BrrSHarreEH.rr l)ospaxynxrr aa Qaxrypu; posrurrtlpy- ,qyxqii ra aarcounictl' 3acrocy-
ga.nuurxin roroBr,rx naprocri Ta rrpoBeAeHHrr [epe- lrcKceJrfl Mlr BrrAaHI{- BaHHfi Ae6iropcbKoi eanHs 59 paxyHxa; 3icraBrlTit
Bupo6iB; innertapnuii orliuKrr; sripxa .qanrrx flepBrrr{- un (650) Ta Kpe4r4TOpCbKOl 3a- AaHi npo HaAXoAlceHHs KolrlriB
onuc; nopiengm,na ei- Horo o6lircy 3 AaHHMH ruarepi- (i6. Berceai BrlAaHi 6oproeanocri; pericr- ra TMI{ Ba pyxoM cyM Ha pa-
AoMicrb; aKTn rrepe- aJrbttrrx seirin ra cI{HTerurruoro pa ana;riruuHoro ra xyHKax 59 ra 66
oqixxn; paxyuxr{- o6riny rrrerrrrrHoto o6 Jrircie
c Ir

gaxrypu; pericrprr l'ospaxyNrcr.r: PoapaxyuxN noAarrciB flepenipra: poopaxyurcy rro-

cI4HTerHrrHoro o6rixy . g 6ro,4xcerom (200, Ao 6roAEcery; rro3a- AarKiB i suecrie Ao 6ro.qtrcery;
(i70); 6roAxrer:nrzx tborais ; (Dou.qy coqianruoro crpaxyBarr-
Toeapu: Han.na4ui; paxynoK- flepeaipxa: npa-era.lruocr:i wr6opy .noAarKoBi (195, @on4y coqiarr,Horo Hfl; fleHciiiHoro SoHAy; 3icraB-
. xynine,rr,na nap- (paxrypa; nnarixrui qinu, aa ffKoro o6riKoBJ,'Iorr,cfi (i(i5) crpaxyBaHHff; flescift- JreHHrr oAeplKaHr{x cyM 3 oaK-
ricrr (140) BuMorrr; inaernapHi ToBaplr: oaxoHHocri ra repviHo- Ili4crpouera flo,qar- Horo q)oHAy; rrariE{Hi TII1IHO BiAO6PAXEHI{MI{ Y 6YX.
. ToproBeJlbrra Ha- ort rrcr4 ; nopinna"rr rni socti etrroHaHnr nepeorlixrcu ro- r(oBa saooproBa- AopyqeHHs; BItn?IcKrl; raJrrepcbKoMy o6riKy
qiurca (141) eigovroc'ri; arTr,r rrepe- aapie; nvacnoro npoeeaewra ix- u icrr, (450) pericTprr cr{HTeTLlq-
. [poAa)K]ra Bap- oqinrwr; pericrpr.l cur- nearapnaaqii roeapie; rpaBr{Ju,- (itl. Poapaxynxu Horo ooJriKy
TETI{IIHOI'O O6fiiKY; nocri pospaxyuKy 3aJrr.urrry rop- rr 6ro4xerou
ricm, (142) (i7. Ilogatxoni poa-
.4opyqeHHfi ronoi naqinnfi, sKa eignocurr,cr
41. Toaapn go Hepea"rriaoeaHax roaapiR l)ilxyHKrl
1)5. Inrui nosuxosi
lToeaprz ei4raura- ,(opyueuna Ha npaBo lllepeeiprca: rasnuocri ra ni4no-
| --- ^-,: - :rrco6tz
oAepx{annff r4innocreii ni4uocri crBepAlKyBa Jrr,Hr.rx
l^uxr.
. He c[JraqeHr nrtrpanri I'<llpaxynKu s no-
| B narc.nagni; ni4nauraxcyraJrbHprx AoKyMeH-
irCrro4xtetuux rrJra-
lcrporc (160) 'ITH; cnerlra$ixaqia; rin a pericrpaMr4 crinTerrrrrrtoro : r

'r'cxcie (680)
45. Tonapu nignan- narcasn-narc.nagui; o6"rrircy (i1-r. Poapaxynrcu a
TaEdeHl, Br.rKOHaHl posnopffA)rcennn ei4- BuaHa.reHgs rrerogoaorii o6,ri- rr ola6ro4xcetunua
po6orfi Ta nocJryru giny r6yry; Barrra)r{- xy pea"niaarlii npolyxuii: nepe- rlron4al,rr.r
Poopaxynxr.r s ae6i- no-nignpaeua RBr.rraH eiprca nparnnrnocri pospaxyH- I'olpap<ynxir si
TOpaMLI: ilia npo npvr:iHarra Ky 4)aKrr.{rrHoi eo6iaaprocri aig- t:'rpaxynauna (690)
. sa ronapv, po6o- BaHTalKy; paxyHKn- RaHrarxeHoi npo4yrcrlii ra ii (i9. Poipaxynxlr is
Trr, ilocJryru, cTpoK cpaxrypr, n"rrarinuri ri4noaignocri pericrpau crrHre- {'1'paxyBaHHff
fiKIIX HE
CIIJIATI,I Br{MOrr{; KapTrttl TrrrrHoro o6liicy; si crag,rrenn.a I'olpaxyux&.a nep- 3aana npaqiBuHKa; Ileperipra: craHy poapaxyHKiB;
uacran (170) cKJraAcr,Kofo o6;rixy; IaHilx HaKJ'ra4Hr4x Ha eigaan- (]OIIAJIOM 3A 1HIIII4MII BrAarKoBi xacosi H a ff BHOCTi CTBep,4)K)'BaJlbHIr X
.oa roBapu, po6oru, pericTprr cr{HTeTIrr{- I
Tax{eHV npo4yrculro ni4olroc- ,rrrcpaqiaura (210) opAepr4; rpfi6yrKoBi 4OXyUrenrie, flpaBnrbHocri BiA-
IIoclIyrI,I, He cnJ'Ia- noro o6.nixy; aua.ni- TfiMU npo OnJraTy 7l). Poopaxynxn a xacosi opAepr4; HeceHHff cyM Ha rcorrKperHoro
qeri B crporc (180) rzuxi ri4orrocri lxl6irnraramn i KacoBa KHrrfa; SB1T Ae6iropa ra KpeA?ITopa; crPoKLr
62. Poopaxynrr.r a r:.rrvlx6osqglrz B Kacrlpa; Br{[r{cKI4 BNHI'IClIEHHfl TA IIOTAIIEIIHff
IIOKyrIqflMr{ Ta 3a- irlrulrx o[epaqiii. 6anxy; [Jrari]KHi 3a6oproBaHocri ; o6rpyHroBa-
MOBIII,IKAMI{ Ilrislrrcn g.nr npaqie- AopyrreHHff; qercoei nocti rpegltryBanHs: o$opM-
76. Poepaxyuxu e rrrmie (730) KHrrlKKrr ; .qoroBoplr; JreHHff Kpe,qlrrie aa el{AaIvIu ix
AeoiropaMll ra {)7. floazrcn 6anrcy ni4ouocri; pericrpu nora[reHrrs; qirr,oBe Brrropr{c-
KpeA14TOpaMrr 71.na po6iruuKiB ra CI{HTCTI'IIIHOTO O6Iitcy ranna xpegr.rrin
r'.;rvxr6oeqie

{v
r20
t2l
II poloettteuua ma6 a. 12.l IIpo)oameurua mad n. 12,l
z 3 z 3
1

ll;rarixnl flepenipxa: craHy 72. Poapaxynxu a

Po:paxynxu B aBaH- AoPYqeirHff ; Po3PaxYHRrB
ri crBePA)fi YBaJrbrlrrx
nassHoc ui4urxo4yearrHfi Ma-
cia rrrganux (220) BnflrrcKrt; AoroBopn; ':'epiaarnoro a6rrrcy
Poapaxynxz 3 aBaH- paxyuxlr -(tarcryPu; 4oxyuentir ; reprr,rinia fi ePePa-
76. PoapaxynHn s
cin orprmaurx (660) Hax,tagui; pericrpu xyBaHHfi (oAepx{aHHff ) aBarrco-
pisrrnu ge6iropa-
CI{HTETI,IqHOTO TA eux xourrie; aicras,reFllTn aa-
61. Poopaxyuxn s
anarirr.r.rgoro o6,nirty Hnx npo oAeplrcaHHff Ta BtrAaqy Mrr r KpeAuTopaMrr
asancin aBaHcy J 4oKyMeHTamu Ha ai4- 60. Pospaxyrxn s
IOCTAIIAJTbHI'I}CAMII
BaHTalr(eHHfl npoayxuii: rurco-
HaHH,fl fiocryr; pobir; orPlrman 84. Hecraqi i sH-
ua TMI] rparr,r qepes ncy-
sanns rlinnoc'reri
Poapaxynrr.r s 4o- Bnnxcrcn; n;rarirxni Blranaqeung: 3aKoHHocri rrepe-
paxyBaHHff xouiris; HasaHocri Kaca (260) Bra4arrconi xaconi op- Ilepeeipxa: rroBuorrr onplr6yr-
vipnnrrN nignpueu- AopyrreHHfl;6Yxran-
crBaMn (230, 710). repclrci AoeiAKlr; Ha- crBepAlrcyBaJll'sux i o6rPYnro- l-r0. Itaca 4epn; npn6yrroei ra- KyRaHHR; o6rpynroaaHocri en-
coni opgepu; KacoBa TpaqaHHg xourrie; HaqeHocri
78. Rrryrpirunroal- rcaalr; piureilra xePin- Byroqrrx 4olcyrrenrin
KHr.rra; enirra rcacnpa; ta 4ocroaipHocri 4oxymenria,
gomui poapaxyuKrr Hr4qTBa; paxyHKr.r- siAor,rocri; BrrfirrcKrr; rqo o6rpyHroBylorr, BrrrJlary
3a IIOTOTTHLIMII OIIe- cpaxrypu qexoai xurrxxn; o6's- xoru'ri a; AorprrMaHHa,r i niry
paqixnr BLI Ha BueceHna rorie- KACI,I
Poapaxynnn s in- flperenaii; paxynltr- flepeniprca: crany poePaxYnxin xn; pericrpu crrnTe-
nrnurr 4e6iropauu $axrypu; naraa4ni; Ta rrpaBr{JlbHocr:i oi4recenna TurrHoro o6nixy; axrr.r
(240) po3pax)'HKoBo-n.:rarirx - KoHKperunx cyM Ha ae6ir.oPln innenrapnsarrii; nopis-
Poapaxynxlt s in- ui ni4ouocr:i; Aerro- ra rcpeArrropi.e; rePmiuY BI'IHIIK- nsnrHi ei4oivocri
IIIIAMII KPEAIITOPA. neirrcr,ni rcaprxu; ani- nenua aa6oprosauocri; rrags- I)oapaxynxonuii Oro;rourenng Ha BHe- flepeeiprca : npaB rrJr bHocri xopec-
mu (720) ru ananconi; BrrAarno- nocri crrep4)r{yBaJIbHI'Ix AoRY- paxvnorc (270) cenra rorisrdr4; rrJra- uonAesqii paxylrrcin ra eiAnosiA-
Poapaxynnu a rpe- ni Kacosi opAepn; rrprr- menrie; salcouriocri ni4uecennH 51. Poapaxyrixo- rirxni eur,ror rr; pfinfic nocri nepernur.rx ltclicymerrie
AIITOPAMI,I: 6yrxori Hacoai op4e- cyu rvrarepiar'Il'Ht{x a6arKie Ha suii paxyuorc rcu; rporuori uexu, BrrlrrcxaM 6auxy: nageHocri
.3a roBaprr, po6orz pn; 6anxiacr'xi 4oxY- BrrHHI4x oci6 ra npanra.nanocri llalroruuii paxy- I]CKOBA KHII)KRA; PA-
po3paxyHltv cynu m atePia,rs-
crBep.uNiyBaJr bH r,rxAoKyMeHlie na
Ta nocJyrrt, crpoK Merrrr.r; inrenrapui rror (280) xynrcu-(rarryprt; cy- nipxpurra cneqia;nnzx paxyH-
CIITATI.1 JIKI,IX HC orrr{ctl; nopinna,rr'ui uoro ;16nrxy, ttlo niArsrae ni.u- Banrornuii pa-
l-r2. goei ;rncrlr; AofoBoprl xin ra qinrone Brrxopl,Icrarrrfi
nacran (630) niAorrocri; AoroBoPL IIIKOAYBAHHIO
xyHoK eigonocri; pericrpra rcourrie: 3apzrxynaHHt xourrie e
.3a roBap[, poSorra, npo uarepialtny nig- lnrui rponroni xorn- cuHTerr,rrrHoro o6riKy axpe,qrrrrrBr'r; ix cnNcar*rs ra
riocJlyrrr, ge cn.na-reni nosiAarbuicrr; pericr- 'rrr (290) rdorxToprrcrr; rporuot;i ai4Honaenna na ei4nori4nlrx pa-
a crporc (640) pr{ ct{HTeTrrrIHOrO Ta 54. Paxyrrcr n 6an- goxymenrn; arcrlir; xyHnax; npaBrrJrbuocri 4enony-
Pospaxyuxn B orrJTa- ana.riru.ruoro o6,niry; xy rorirrin na npnna'rnsaqifini nane saHns Ko[rriB Ha qexoBrrx KHr{r+c-
rr npaqi (700) AoroBopr.r npo cni,rr'uY rcanirarbni srna- pr.r; 3ar{Ba na nigrprt nax, ix BrrrpaqaHufr ra siAnoeiA-
Poapaxyurcu aa 4ianrnicrr'; AoroBoPtI
/ICHHfl Tfi aKpeAlrTr{By; cep- rocri calr,go Ba r{eKoBr{MI,I Krifilr(-
uaiino (425) rpo opeHAy 55. Iurui paxyuxr.r rv tpircatu KaMr.r, BKaSaHOMy y Br{[rrcKax
Pecrpyx rypu aora- s 6axrax 6anHy ra perictpax cr4nTerrrtt-
nlrii 6opr (465) 56. Iurri Kolrrrrr nonr o6.nixv
63. Poapaxynrcll
Crary'rnr.rfi $oir4 Craryr; 3acHoBHrrqb- flepeeiprca: rignosiAHocri cyn,
sa nperenaiarrz
?0. Poapaxyirxu (xanira,'r) (400) xr.rfi 4oronip; rpororco- ri4o6paxenrax ua paxynxy 85
a onnarrl npaqi 85. Craryrnuii rN o6opin sacnornunie; SaCHoBIIIiIIE,KI{M A OK yMeHTaM
71. Pospaxynnu tf ong axr oqinxr.r rrariua (sa Ta SaKOHOAaBqfiM aKTaM; npa-
npnaarxaaqii) ; gumi{ocri cpopr,ryeauxri craryr-
a ni4ariruuut oco- 5.rvron
flpo Ha,qxo,q- noro $ongy ra HaAxoAxceunlr
6aun ,qoKy- {eHTr'{
xrenn.fl TMId ra Kotrris lraiina, flKe e BHecKoM ,qo cra-
ei,q nacroaurrrcin ryrHofo rloug-v
t22 r23
flpadoetcenu.a madn. 7 ).1 [f po)oa:tcenua ma6 n. L2.l
1 2 J 2

Byxra.nrepcrxi goei4- flepeeiprca : ei4uoni4nocri cylr Peaeprrz Hacryfi- Poepaxynxr.r; AoeiA- Ilepeniprca: aanonHocri
.{ogarxoeul"r rcani-
ra"r (405) nlr; ni4orrocri iugex- Ha paxyHKax .qaHi4M cr,rHTeTvq- ulrx nr.rrpat i n.na- Kr4; Haxa3n repinur.rq- crBopeHHfl pesepni a cri4uo 3
'r'exia (460) rna; pericrpri crrHTe- HOpMaTI4BHIZMLI aKTaMn;
88. (Dor4z cneqi- caqii 03; ei4orrocti Horo ra ana.rirrquoro o6niny;
TrzrrHoro ra arra.nitr.r.r-
89. Peaepsz rrrafi- rIpaBlrJrbHoc.ri $oprvynaHnx TA
a,IbHoro [pItSHa- AoorliHHra ra yqinxz AOTpr{MaHrrff SaKOHOAaBT{ItX noro o6.lixy
6yrHix nrarexcie BzKoprrcranlra peaepnir
qCHIIff TMr{ 4orcyuerrin
llepoanogirieHnrl Perictpr.r cr4HTerI{rrHo- flepenipra: .qo,qepmaHHf BlrMor
Peaepenzri $on4 3acnoanuqrxi .ilolcy- Ilepeaipna: npaauaruocri ar- rrpubyrorc MrlHyJrrrx rO TA AHAJIiTI.II]HOTO rrlo.qo QopMyBaHH.E {rinancoanx
(410) MeHTr{; 6yxran'repclrci BHaqenr{,fl porrripy peaepBHoro
goei4Hil
poxin (470) o6riry; 6yxra;rrepcr,- pecy,rurarie; Ha"ssHocri crBepA-
88. (Donar cneqi- lborrly; rrasetocri crBepAlny- IIpr.r6y,ror: xi 4oni4ru; 3acuoB- lKyBaJrr,Hr{x gorcylreu'rin u1o4o
AJII,HOTO BaJrbHr{x 4oxyuentie ulo4o . rreporno4i.rreurzfi nr.rqrrci ,qoKyMenrrr; posnoginy npu6ytxy; Br{Kopr/rc-
IIprr3r{ar{eHHfl fioro euKooucranHff r;sirHolo poicy (480) nporoKoJlr.r a6opin ranua upzbyrny MurryJrrrx po-
(DinaHcyaanHff Ka- . nuroprcrauuri y aacHosHuKis rcin; gocronipnocri cynl ni4o6-
Koruropncu; AofoBopr.I Ilepeeipxa: sanoxo4aeuoi nig-
nira,rr,nux rrla- ninps.qy; axTr.r BBeAeH- noeiTtrocri crBopeHoro (ror4y, ruitnouy poqi (481) pa*{eHr.rx s6nrKin M}tHyJrr4 x
. sniruoro porcy (482) poKiB
4eur (420) rrs B encflJryar:aqiro; craryry no.noxeHHRm ra pi-
36rarxr.r:
93. @iuancyBaHH.fi turyrilui nepe;rircr.r ; rrrenr{ffM a4vrinicrpaqii, poepa . rrr.rny.nnx poxin
xanira.rrsrrrx eKra- pericrpn cvrrrervq- xyHI{aM, rTIO peKOMeHAyrOTbCff
(485)
Aerib Horo ra arlarir:trquoro na.raHocli T a,uocroeipnocri .3sirHoro poxy (490)
94. (DiaaHcyBar{Hff o6riKy; HaKaBrr; pi- gorcyuenrie, fiKi o6rpyHroBy- 130. flpra6yrrcra
tfopmynanua rrreHHfi aglrinicrpaqii ro'ru, BHTparranHs xoulrie i aOurnlr
ocHoBlroro cTaAa B6opiB sacnonuffrie ra f3 1 . Br.rr<opr.rcr:anna
qrrrinqeni p
rrpr.r6yrxy
Cueqia.nrni rlongu Craryr; aacuoruuilsni llepenipxa: aarcouo4anvoi ni4- 98. Heposno4inennt
i qirr,one $inancy- .qoxyMenTr.r; 6yxra:r- noeignocri crBopeHoro Ooiray, rrpubytolc (Henoxpu-
rartra (430) repcbKi 4oeigrlr; pe- cTaTyTy no,roxtennnnr ra pj- 'r'i :6nrHN) rrltry-
87. @onAz eKorro- ricrpn cuHTerrrrHofo rrreHHrrM a4minicrpaqii, eararr- .lrux poxis
lri.rgoto crr{MyJrro- ra ana.niru.rrtoro o6Jli- nrau s6oparr arcqionepiB, poopa- lCpe-4rmr.r 6aHnin(500) IlepnNnui AoKyMeHTrr: flepenipxa: Ha.ssHocri AoroBo-
BAHHff Ky; HaKaBrl; piruenua xyHriaM, rrlo peKoMeHl{y}oTbc"fl ; 92. fiorrocrponoei Br.rII]rcKrr; AofoBopll piB; yMoB ix s4iiicnennfi1' Aifr,c-
88. (Don4lr cneqi- agmirdcrpaqii; e6opie HaRsHoeri ra pocroeipuoeri /'to- rrpe4rer:z 6anrcy KpeArrryBaHHfl; 7afr- nocri suuncor 6aHKy rrrJrffxoM
aJIbHOIO IIpri3r{a- 3AC{OBHI4KiB TA AK. KyMeHriB, fi Ki o6rpyHroByiorr, llosfi.rxosi Korxrl{ My; po3paxyHKr.r [Jra- sycrpiunoi nepeaiprcn; rlinr,o-
qEHHfi qionepir Br{Tpar{aHHfi Ta qiJ'r},oBe ( 510) TelKiB; pericrpr cun- BOIO XapaKTepy BrlKopr.rcTaHHs
96. I{irtroee (piran- BrrKopr,rcraHHs xorurie 05. Isnri nosu.rxosi Terr4qnoro ra asa-rri- KpeArrTy 6aarcy; AlrcepeJr Ilora-
cyBanH.fi i qi;rrori rtoluTr.I Tr{rrnoro o6,rixy [renr{ff xpe4nrin ta nporlenris
Iuuri 4onrocrporconi Sa rx rnrcOpttcTaHHffM; IOBIIOTLI
HaAXOArfieHHg rracren (520) ni4o6pantenzx cyM Ha paxyrrry
Auoprreaqiiinr.rii Poapo6ri ra6nnqi; pe- Ilepeeipxa: npannnrHocri l{psulrtr 6aHxin (600) 82 ra aanonnicrr 4ucepel
tpou4 ua nonne ricrpr'r cuHTerr{rrHofo 3aKOHOAaBqOTO 3aCTOCyBarIHff 90. Koporrcocrpono- Sinancynanna
ni4roaneuna (440) ra anariruquoro o6ri- arropruaaqirlurrx HopM; ni xpe4raru 6arrxin
86. Arvroprlreaqiii- Ky; Kaprrlr iuneurap- qiJrr,oenfi xaparTep lfosz.rHoei Korrrrr{
ri;6yxranrepcrxi (610)
Hilil OoHA Br,rKopHcraHHa cpon4y
goei4nr.r Itpe4lrrrl ra rro3rr-
t{rr, Ee noralreni
,[oxo4n nafi6yrilix Eyxran:repcaxi flepeeipxa npaen,rrnocri a crpox (620)
nepio4in (455) goni4xu, pericrpr4 ta eiAnecenng tta
Br{3uaareng,rr Burcopucta rnrfl rro3r/r-
83. ,(oxo4n CIlHTETHIIHOIO TA erasauur? paxyHoK rreBur{x cyM tonux rcourrir (300)
uail6y'rnix nepio4ie aHariTr{qHoro o6.niny 82. Buxopucranna
]
IIO3I1IIKOBI4X ROIIITTB ]
124 125

IIpo)oe:nteurua mad n. t2,t lIpo)oattterun& mad rL. 12.2

3 I 2 3
I 2

Inrui xoporrcocrpo- InneHraprraii onrc; Seipra: cyM Eecraqi, si4o6Pa- (i7. llogarxoni Pos-
rconi nacranu (740) nopinna.nr,na aigo- )Kenlrx a iuoerrapuifi siaoN'loc- l)axyHKIt
72. PospaxyuKr{ 3a micrr; axrn rcorricii; ri o 4anuwrr cru'reru'rnoro o6- [il"r. Poapaxynrcu r
ri4ruxo4yeaxnr plurenna cy4y; 4orig- ;rircy aa paxyHxoM 84; nepe- noaa6rogxternrax
uarepianr'nrx Kr.r fipo crNxiiini .nra- nipxa saxonuocri cnrcaHua nrrarerriB
s6urrcin xa; aBapii cyu a paxynna 84 ,1. 3a'rpatn Ha Br.r- Pericrpr cItHTerr{arHo- lli4raep4 m euna a praQlueruq nor
84. Hecra.ri i rrpa- po6Hnqreo pea.niso- ro o6riKy Brrrpar BI{- ei.qnosiAHocri 4antrx pcriclpie
ru ei4 flcyBarrnfl rrauoi npogylcuii po6nnqrna a6o o6iry a cl4 HTernqHoro o6nixy gsirHHNr
qinnocrerl (po6ir, nocnyr) (040) AaHIIMTI nepBr{HHI{x AaHLTM; nepenipxa rrPaB["'Ir'Hoc-
20. Ocnoeue nnpo6- 4oxylrentin ri porpaxynry Posrro,4uly Brr-
rpar unpo6nut1raa NIi]+c eiAsax-
Ta6nu$n 12.2. MeroauKa rrpoReAeHlrfl ayAuTy sniruocTi nignpuervrcrn (anir
I I TIIITBO
44. Bnrparr o6iry TaEceHoIo upo4yx4ieo, saJrrrru-
upo QiHanconi peay.ruraru ta ix Br{KoprrcTaHrrfl cTaHoM Ao 1 ci.rnn 2ooo p' xoM roroeoi npoal,'rcqii Ha cKJIa-
(Soprvra N 2)) 4i; ai4eaurancesorc i Pea,'riao-
BaHoto npogynrlierc; nepeei Prca
C'rarrr ariry, Peec'rpr.r ra nepnnuni IlpoqeAypa ayAlrry
AOTp?rMarIHrr Br{MOr SaKOHOAaB-
N pa4ra, xai.ineny- AORYMCHTI{
crBa rqoAo $opruyaauna co6i-
BaHHff paxyHKiB
2 3
raprocti ra alrtpar o6irY
Pericrpr cHHTerr{rrHo- Bctanoe.,reHurI Mero,qy Brr3Ha- 1-r. Korrepqirlni nn- ,{ororopr, KoHTpaKTr{; Busqeuxs 4ororopin ra Korr-
1. Brzpyuxa aig
pea;riaaqii npoAyr- no o6riKy: ai4ortocti rreHHfl BT4p)^{xtr BiA pea,r iaarlii; 'r'patn (045) AOXyMeHTT{ fipo olJrary rparcrin, crauy poapaxynrie,
(runucrcu 6anrcy); pe- oHaqeHrr g 4octoaiPnocri
qii (rorapin, po6ir, ei4aanraxceHor ra nepeniprca ni4paxyunY 4autx ,14. Brrparu o6iry Br,r

noc"riyr) (010) pea;risonaxor rrpoAyrr- pericrpie cLrHTerHrrHoro o6.;rirY 43. Iloeanupo6nuqi ricrpr cnrrerr,r!IHoro IICBHI{X CVM
qii; toeapie; ra ix eianoeiAnicrr osiTHuM B'I'rpaTn o6.nixy Blrrpar; nep-
46. Peariaaqig Br4KoIra-
50. Haca nux po6ir; riaAarlrx AaHlrM; gicraereHua ra rrepe- nuuni 4orcyueuru
51. Poopaxyuro- rrocJryr; ei{nucxr 6aH- aipxa 4anux npo ni4nanrancen- 6. Pesy;mrat ni4 flepenipra apntPlrernunoro
nui'r paxynorc Ky; HaKJraAHi; paxyu- ua npo4yrcqir, ronapia, HaAaH- pea.nisaqii (050) pospaxyrrKy
61. PoepaxyHxr{ sa xn-$arcrypu; aKrI{ Hn nocJryr a al4ouicrro nPo
npniiuarua -egaui OIIJIATY
46. Peaniaaqis
ABAHCAMII
nrlxonallrx po6ir 51. Poepaxyirxo-
62. Poapaxyxrcr'r a
nnrl paxyuor
norcylrqflMrr i aalros- 76. Porpaxynxr
HITKAMII
a piani,rrrr.r 4e6itopa-
80. flpu6ytxtr nu i xpeguropaMl{
i s6urru 62. Pospaxyuxn
48. Barosi .qoxo,qr'r 3 TIOKyIIqfIMI{ Ta
2. ,{epxcaaue pery- Ilepeeipna: iraarnocri crneP- 3AMOBI{tIKAMI4
,rroBannn qiu (011) Axt),BaJrbHttx 4oxyuenris ra 80. flpu6ytrcu i
lpaB[JrL'HOCTi gW AUa.reullg
68. Poapaxynrctr
ri4nori4uci cyur s6ttrrr
a 6ro4xcerolr 7. Iiruri ouepaqiiixi flepauHnl ,4oxyMeurrr flepeeipra: nassHocri crBePA-
3.ilo4arorc Ha Ao- Peric'rpn crrHTerHrrHo- flepesipxa: pospaxyHl{Y HaPa- Br{TparI{ i 4oxo4rz npo nirlnycx matepia;rt- )KyBaJrLHrrx uepBuEHI{x AOKy-
4auy napricrs lo o6riny po3paxyu- xoBaHoro rroAaTKy AO 6tOAXe- (060) rux qiunocteii; ocnor- Meurie ra npaBtTJrbHocrj el4gHa-
Anquanlrfi s6ip rcin a 6roAxceronr; ni- Ty; noBHorrt i 4ocrosipHocri 46. Pea.tiaaqia nux tpoir4ie; nax;ra4ni; uerns $irancoBl,lx pe3yJIs'rarie
(015,020,025, 030) 4orrocri ei4nanraxe- AaHnx Trpo o6cnr peaniaaqii 51, Friapaxynxo- BrrrrrrcKl{6aury;
46. Pea.rriaarlis uoi 'ra pealisoeaHol npo4yrcuii; eianoniauocri Poa- aui.r paxyaorc n.riarirrni iIIopyrretuff ;
68. Poapaxyuxr s npo4yrcuii ; Brtrllcrdrr paxynxin BaKororr oJlo)lceHHff M ?6. PorpaxyuHrr a IOrOBOpr4 ; KOr{TpaKTr{ ;
6rolxcerou 6aHxv piannlrx iiebilrrPa- llofoB0pn Ha opeH4y;
M'"I 1 KPEAI'{TOPAMX paxl''nxw-cPaicryPu

'.
f 'S,
 126 t27
Ilpo1oettce una nta6 n. 72.2 Ilpo1oemenua ma6LL. L2.2
I 2 3
z 3
62, Poapaxyurcr.r 131. Bnnoprcranna
3 IIOKyIIrIffMn Ta rrpI,l6yrrcy
3AMOBHI4KAMI{ (iB. Poapaxynrcu
80. flpu6ytrwr i :r 6rc4lxerolr
s6nrrH I lJ. (Daxrlrqni n6- Pericrpa CHHTerr.tqHo- flepeniprca: ni4nonignocri o6cs-
8. fioxo4u ei4 eo.ro- ,{oroeopu; Br{[rzcKr{ Bcrason,regHa raarrocri crnep- c Jrrr.r Bnpo6Hr,rrITBa ro o6riry BHTpar Brr- ry BrlnyfiIeroi roronoi npoAyn-
4iHna rcopnopatnn- 6aHrcy; anqii; o6,rrira- AlKyBarbHr{x norcyMeHrj e; nepe-
rrpo4yxqii (po6ir, po6Htqrna ra Bvnyc- ttii; rosapia yKa3aHHM y peric-
rrr,rMrr rpaBaMn (070) uii nipxa npanuarnocri ix orpopu- rroc,ryr) (360) ry rororor npo4yrcqii; Tp€x ctr HTerr4vtoro o6lixy aai.r-
flpoqenrra Ao oAep- 20. OcroeHe BiAlycKy roBapiB HIIM .qaHrrM, AaHr{M nnpodrlr-
JreHHr{ Ta cBoerracHoro rigo6pa- B

xrauua (080) )r{enHff y 6}xra,lTepcbrconry o6.nixy lnpo6uu4rno AOAaHI4MT{ [epBrrHHIt - unx aai,rin; BacrocoByBarrux
.10. foroaa MIT AOKYMCHTAMII rJrfi poapaxyurcy norcalurrrci n
9. Inrui noaapeani- Perictpn currrerlrr{Ho- llepeeipHa: HassHocri crBepA- rrpogyxrlia
eaqiiiui AoxoAr{ ra nopinurunr.rx qin i raplr$in
ro o6.nixy npu6yrrcia )+cyBaJrr'nr4x goxynreH rin rqo4o far'rySeBrrM BrrMoraM
enrpatn (085) Ta 36[TKiB; BnKopr.rc- Kolrcriol oxpenroi cyMr{ Ta Ao-
51. Porpaxyuxo- rauua npu6yrxy; 14. Il;rarexci 4o Pericrpu crrHTeruqHo- flepenipxa poapaxyHKy Hapa-
Tpr{MaHrrfl 3aKoHoIaBqI{X BI{_
azri paxynoir pospaxynKr.r; 4oei4rcr.r; Mor npo ni4o6paxenHx qrax 6rc4xtery (200) ro o6nixy po3paxyu- xoBaHr.lx no4arxir ra ai4noei4-
80. flpn6yrrcu i JrrrcrK r{ -po3rrr rar}p oa x n cyM y cxrra/qi nosapea.riaaqiii-
68. PoapaxyHrcil mis a 6roarfieroM; Brr- uocri o6nixosrx .uaHrax agir-
36urKil rr 6ro4:rcetolr KOpr.rcTaHHfl npn6yr- HI{M
Hux npu6yrxie i s6r{rrcje 81. Bnxopr.rcranun
84. Hecraqa ra Ky
runrxz TMI{ rrpu6yrrcy
72. Poapaxynrn a | | 5. Bi.upaxveaHHn Craryr; sacHoBrrrrqb- flepeniprca nassnocri Ta Aocro-
l'
ei,qumogyeaurrff Ma- I
y pesepBrrnE (crpa- xnii 4oronip; fiporo- eipnocri 4oxylrenrie, u1o o6-
repia,rruoro s6nrxy xonrarl) goHa (210, xo.rr :6opin arc[ioHe- rpyr{ToByrort, craopenna @on-
46, Peanisauis 215,220,230, piB Ta BacHoBHlrKiB; Ay; [paBr{rrr,nocri $oplryBaHr{fi
240,255) 6yxra"rrrcpcrni goeig- rbonAy
10. Bcroro npu6yr- PerictpN cr{HTerrrq- flepeeipxa: ui4noaignocri cyu 4a- 13uxopucrauo Ha: KIT
rir i e6urxin (090) Horo ra ata,riruqnoro HrrM, 3asnaqeurllr y pericrpax crrn- g6ilr,nrenns craryr-
Banancoenrl npr.r6y- o6rixy; 6yxra;rr:ep- TerfirrHoro o6,ri rcy; npaau,rsHocri Horo OoH,qy; eupo6-
roK qr{ s6nror (100) cr,rci 1oeignz BI{BuaqeHHs cyrr npr6yrnie rastnr- nlr.rnrl poaewrox;
80. flpu6yrxrz Kr.B; AoAep]*{atH.fl BrzMor u1o4o $op- coqia,rrnnii poBBn-
t s6t'trxu M),tsaHHl $iHancoer x pely,rsr.ari n 'r'oK; SaoxoaleHH.rr
10. flogarorc na Pospaxynorc rroAarKy rra Ilepeaipxa: npann.rrl,Hocri aa- rronogtrenna o6o-
npn6yrorc (105) npr.r6yrox; 4en;rapaqia cTocyBaHHfl cTaBKr{ rroAaTKy Ha porurrx tcourris
68. Poapaxyuxu npo nplr6yrox ni4npN- npu6yron ra arliiicuenna pos- BB. Peeepenr.rfi gou4
3 6roAxeroM €MCTBa; rOJroBHa KH[ra paxyHKy cyMr{ rroAaTrcy 81. Brnoprctanna
11. Isnre Br4ropr{c- foroeua KHHra, xiyp- Ilepeei pxa: goqi.nlnocri rr.rxo- npl.r6yrrcy
TaHHfi upr6yrxy rrarr-opi4ep J\l'o 15; sac, pucraHHfr npr.r6yrrcy, HaRaHocri 87. Qonll.u enouo-
(1 10) IIOBH'IIIbKi AOKYMCH- crBep.qlKyBar;Ha x gorcyueuli e nri-rnoro crrrMytlto-
BAHHS
81. Blrrcopzcranna Tr4; rrpororco;ru a6opin rr{oAo posroAi"rry npl.r6yrxy ra
npn6yrrcy aacHoeHrKie; 6yxrar- Br.rxopllcraHHg iioro Ha nceni 88. (Don4lr cneqiaat-
repcr,Ki 4oni4rr.r HOfO IIpI,I3HaqeHH.fI
IIiTi
12. Heposno4i,re- fo,roeua KHHra; xcyp- Ilepeeiprca: npaen"rrHocri pos- 16. Brarcopucrano Craryr; sacHoBHnqb- llepeniprca: poopaxyrrrcy posro-
ruii npu6yrox (ne- HaJ'r-opAep JS 15; 6yx- paxyHKy ra ei4o6paxesun fio- Ha Ar{BiAeH,4w (245) nrii 4oroeip; nporo- 4i,ry ar.rai4exgia ra uarauocri
norcprti e6rzrxlr) ranrepcr,xi 4oni4rr 81. BuxopvcraHna xo;rr s6opin 3acHoB- o6rpynronyrovia x 4ox yrrreuri e ;
no Ha paxyulrax 6yxrarirepct-
aeirroro poxy (120) npn6yrxy nr.rxie rrpaBr{Jrr,Hocri rigo6parxenua
rcoro o6.nircy
80. llpr6yrxu 75. PoapaxyHrcu y 6yxrarrepcbnoMy o6-nircy
i s6urnn 3 yqacHfiKaMu poopaxynnie B vrracHr{KaMrr
128 {}9
11 podoatrcurr.n ntu6a. 12.2 To.6nuqa 12.3. Mero4urca rrpoBeleHHfl ay,(rrry srirHocri ni4upnemern (anit'
3 rrpo Sinarrcono-uafiuonufi cran nignpueucrna craHoM 4o 1 civrra ZOtlO p,
Pelicrpu ctrHTerr{LIHo- flepeeiprca: Hafl BHocrl crBePA- (rlroprua J\! 3))
1-7" Blrxopracrancr
HA BIIJIYAICHHff rO TA AHAJIITI{IIHOTO xryBarbHfix 4Ot<ylrenria ra O'rarra sniry, iS pa4xa, Peecrp ra nepnurrui Ilpoqe4ypa ayr1ttay
eupyvrcu (250) o6nixy; 6yxra.xrepcs- rroBuorl{ ix ni4o6Pancenna Y lrllinneuyaauua paxyHKa .qoKyMeHTfi
81. Bxxopucranua rci 4oni4rcu aeiri 1 2
nplr6yrrcy I't1x Qon?ie
18. BnrcopncraHo JIncrxu-poaurutPPoe- Bt{s.reung o6rpyHToBauocrl Btr- ( I'r'lrvrunii fo.rroera Krlrra; peric- Snip-'ra cyMr,r pyxy gongie
cpoua (010)
Ha iHrri rriri (260) xra; 4onigxu KopvcraHHr npH6yrKY Ha Pi3Hi Tpr{ cunTerrrqsoro o6- 3 AatlrtMI,I lnnosltol. rtxre-
ylarrcoerdi xadra,r (020)
81. Brxopucranna qi,ri; nepeeipxa Hasenoerj / (r
;rixy gongie; 6yxrar- ru; nepeuipxa saR.Rsocri
I'r'lepauniir Soul (030)
npn6y'rrcy crBepr'llKyBaruxH x 4ox ytueHri a
rltonA xo[rriB, rrlo cflpfi- repcr,Ki AoBi,4Kr{; po3- cTBepA)rcyBaJlbrrr{x,q 0Ky-
68. Pospaxyi*cu voByroTr,cff Ha poSBrrToR paxyHKn; npoToKoJrr4 MeHTiB Ha KOlrCHy CyMy
s oroA)fieroM i rllocxona.nenHg Br4po6- s6opin BacHoBHrrRiB; rraAxoA)KerrHa Ta BlrTpa-
51. Pospaxvgxo- rrrrrlrna (040) cTaTyT i oacnonrnqr,- qaHrrfi KorxriB $oi*gie,
anit paxynorc (l)orrA KourriB, ffKi cnpff- Kuii AoroBip noBrrorr{ ix oigoopaxeex-
19. Sarpatl.r Ha BIr- l{erc.napaqia npo fleperipxa: AocroBtpHocrl Ta M.ByTorr,cfi ra couialrrri Hff ; rrpaBr.rJu,HocTi EasHa-
po6urqrBo (einpa- upn6yrorc saxounocri rigneceHaa rIeBIrlIX rrolpe6u (050) r{eHHff saJrrrmriy $orpir
TH o6iry): rrarepi- ni4npuewrctea; nrgin ernrpar Ao Brrrpar (l)oHA Baoxoqenua (060) na ri*eqr" nritar:ro pony
a"nrni (300); Br{rpa- fo,roeua KHI4fa; nnpo6nuqtna | | r'posno4i,reuuri npn6y-
Tr{ Ha orrrrary npa- clrnteru.rrIi ra rr)rr Mr4rryJrr4x porie (070)
qi (310); ni4paxy- anarirrlqri pcricrpu I'c:rcpB norcpltrrff Hac-
BaHHs Ha coqiaarui ,I'YIIHIIX BI{TPAT TA IIJIA-
BaxoAr{ (320); auop- 'lr.rrrin (080)
rraaui;r (330); inrui (l)oHA oxopoHz upaqi
nurparn (340) (OrJ5)
20. PoauutlpyBan- ,{eir.napaqia rpo nprr- Ilepeaiprca: 4iiicnocri ra HaflB- | (irrsoae Siuancynauua
Hrr oHpeMrx npn- 6yrom; foJrosua KHr.rra; uocri ctnep4)+cyBaJt'Hrrx AoKy- :r 6rc4xrery (090)
6yrxin ra s6nr:rcig ?IdlTna;r-opAep Jrl! I5; Nrenrie qollo oxpeMlrx I Ii;rr,oee $iraHcynanna
(400-510) 6vxrartepcsrci goni grclt nDil6vrrcis i a6rlrxin :r rroaa6to4xcetnzx
21. flnarelxi Perictpn Ilepeniprca: siAnoniAHocri rlror4in (100)
,qo
6rogncery: aKIIrlg- c rrHTerrralHoro o6;rircy AaHI{x pericrpie cI4HTerr,IqHoro
Iuuri Son4u cneqia.ns-
o6nixy rrpo HapaxyBaHua ra Iroro npnoxauennr (1. I0)
nufi a6ip (600); no- poepaxyHxin s
6ro4xetou; JIHcrRr'r- cnJrary nogarxia SBirsrzu 85. C.raryrnr.rii $on4
AaToH Ha AOAaHy 13t3. (Donglr cnegianruoro
napricrr (610); poBrxi{(ppoBKu s AAIiI,IM; AOTPI,IMAHHff BI{MOI
gont rixeiaaqii orcpellr.rx nz4ie qr{HHoro SaKoHoAaBcTBa Ta rr l)tr3HaaleHHa
87. @ongr exonorri.*ro-
xacni4rcie t{opuo- nogarrciu; Br{[llcKr{ npaBr4 Jrr"Hocri aputpm etr.runrx
poapaxynxir l'O CTLIMyJIIOBaHHfl
6n^nrcrxoi Karac- 6anrcy (nnar:i:itui
1)8. Heposno.qireHuft
rpoga (620); penr- gopyveHn:r)
rii n,tarex<i (630); rrpr.r6yrox (nenoxpnruii
pecypcni n.rrarenci :r6aror) MnHyJII,tx poriB
(640); irrrri nogat- 89. Pesepr lracryrrurrx
Ku ra rrar€rlxi (650) t|rrrpar ta nnarextis
{)6. I-{i;rroee Qirrancy-
I}AHHff
[]uxopzcrarns KorrrriB Bunlrcrr 6anrcy; pe- flepeeiprca: Ha^sBnoc'ri crBep-
6ro4ncery ra nosa6rogx<er- ricrpfi crrHTerrrtrHoro A)fiyBarrr,Hrrx AoKyMeET'iB Ta
rrr.rx Korrria (2O0.,.270) o6rixy; foroeHa AoTprd\{aHnfi lli-n}oeoro B}xto
{)6. Idi.nr,oae $irrancy'earrun KHI{IA paerarlur 6xt4xrgrrpar Fio[rdB

') l-4(\t2
 131
130

II po}oetrceruun ma6 n. !2.3 IIpoloatre.runn ma6n. 12.3

1 2 3
2 3

Ilepenipra: aignoai4nocri rr:r:rrj s open,qy (461); K OIIITOPIIC?I; TIITYJIbIIT TaJrbHoro oyArBHilqTBa Ha

Cnpxuysanua xorrtin 4o PoapaxyHnn rrJ'rare- nertr porcy; aignoei4noc'ri
3 OXOpOHII HaBKOJII4rrr- CIII,ICKI{ OCHOBHIIX 3A- rc.i
uinr,osux i noga6ro.uxcer- xcin 4o uooa6ro4xrer- aeirHfix Aaur.rx B AaHIdMr{
nrx $on4ie ra Ha crro- nnx $on4ie; fo"nosna f oJrosHoi KHI{ru ; npaBrr,'Ib- r I t,oro cepeAoBr.nqa (462); co6ir; perictpr cItH- Arrceperl Sixancyeauna
Kurrra; peric'rpu cun- nocri poapaxyuxie n;rare- IrilKoncepBoBari (463) Terr{qHoro ta axa"ni-
'KI,IBAHHg rlcis ra Aorpr{Manu.fl 3aro- ;iirrarbHa oeMeJrbHa nJro- TLrrrHoro o6;rircy
@or4 coqianE,Horo crpa- Terrrr{Horo o6;rircy sa
paxyHnaMr,r 69, 65, EoAaBrrr.rx axris; Hasnuoc- rrla (ra) (495)
xyearua (300)
flerciitnufi cborg (310) 88, 96; BrrrlrcKll .ri creepAxcyeaJrbHlrx .qo- V lovy qnc.li ci,rsrocn-
xymenris qoAo yli44a (6ea uprca4Ia6-
@ou4 cnpuanxs saiina- 6arxy BLITpaqaH-
rrrrx gi.rauox) (496)
rocri nace;reuus (320) HR rcounin; ceocqacrocri
ol.
@iraucyraxHff rxJrffxo- TA NOBHOTI,I CIITATII KOIX. Ocnoeni saco6r.r
ria go noaa6roAlr(erurrx o:1. 3Hoc ocHoBHtrx saco6ie
Boro rocroAapcrna (330)
,{epxanauii Qong cnpn- Qon4in I rrlexcaqis raprocri ue- Bigouicrr nepeoqinxlr llepeaiprca: rpaBuJrrrocrl
flHrrn KouBepcii (340) .r; lu'p ureHofo 6yairnuq-
I npoBeAeHHfl iu4excaqii'ra
@ong oxopouu npaqi 'r'rn (470) noBrrorr'r nigo6parxeu rx
(345) perynrrarin nepeoqinxr.r
.[,epxcaenz ii i rHoaaqi ri- ( )t pe4nr,opiuna naptictt Perictpu crrHTerHaIHo- flepenipra npaBrrJrbHocri
nzii tbog.q (350) {)(:rrouulrx cbonAie (475) ro obnircy po3paxyrrry ei,4uoeiAuo Ao
(Fou4 oxopoarr HaBKoJIT{II-
{}1. Ocnoegi aaco6u H opM art{BHI,I x 4orc5nrerrri s
uboro cepeAonaula (355)
69. Pospaxyrxn ir corri- I llr'paru na aarcin.rennz Kourropuc; axtu npufi- BcraHosrerHa ni4noni4-
aJrbHofo cTpaxyBarrHfl rirrrrpeuonr (485) rvraHua-nepegaui nocri gsirurlx ei4ouocrefi
65. Poapaxyurr{ B rrosa- ol - Ocrosxi saco6fi ei4pervronroaaHnx, Aarrr{M 6yxrantepcrrr,rx
6rcgxreruuura tlon4alt n 0:I. PeMoHT ocHoBHITX rlro4epniaouaHr{x ra gorcyuextia
96. @onau qim,oeoro rr rt:o6ie perconctpyiioBaHrrx
rrpr{3Har{eHHfl ocHoBHI{x gaco6ie
88. @on,qu cne{ia"nsnoro llllr'plru Ha peMoHT oc- Arcrlt: sNxogaHnx Bctanosfi eHFrtr trpaBIrJt -
IIplIsHaqeHHfi n()unlrx Baco6iB, y roMy po6ir:, npniimarna- uocri rc.racr$ircaqii pe-
Cepegnroo6;riroea .rrr- Haxasn; TpyAoBa KHr.rE{- flepenipxa: [paBtrJrbHocrl ,rt(:.tti: nepegaui; perictpr'r MoHTy Ba BtrAaMlI ra si,qo6-
ce"nnricrr, npaqinnuxie rca; seirfi s rpaqi po3pa x],'H Ky cepeAH uoo6,'ri - rirrrrilansnuii (490) crrHTerI,IaIHoro o6riry pa)rceHHffM Heo6xiAHr4x
(360) xoeoi .rrree,r sHocri ei4nosi4- o:J. f)eMoHT ocHoBHtrx cyu y aniruocri
Ho Ao HopMarHeHilx axrie .r; rco6ia
@ong onnaru upaqi (370) foJroega Knrara; ssir a flepeeipxa nannnocri 4o- llirunrricrr, Ta pyx HeMa- Arcr npuiirranua- flepenipna: fipaBrrJrl,Hocrl
70. Poapaxynrur is aapo- npaqi; poapaxynxoei xyr,renrie, rrio ri4o6panca- lr'1riil.nrnnx arrzsie nepe4avi; texni.rra rnacz{rixagii neuarePia;rr,-
6iruoi n;rarn ni4ouocri; pericrpu rorb cyMr{, axi nanpan,ta- (l,t)0...540) goryuenraqia; Hux axntsie aa alr4a-nai.r tx
87. (DouAIa exonorri.r- cH rrrerl{rrHof o o6;ri rcy IOTLCT{ Ha CIO]IdI'IBaHHTI Ta 1) l. Llervrarepiarud axrrasr ineeurapni KaprKr{ ordnrw I BcraHoBrertHff HagB-
HOrO CTLIMyJIIOBaHHff ix ni4noeignicrr ssirHI'{Nr o:. ilHoc ocrioBrl{x saco- Hocri nepennruax 4ox 5rnnenrie
AAHI{M Iritr Ta noBHo'rrr ix aigo6parxeuna

,lti rrilncogi BKJTaAeHHff I{iuui rauepr'r; flepeaiprca: nassHocri

Hassricrr ra pyx ocuoB- Kaprxu inaenrapni; flepenipxa: npaBr.rJrbHocrl
cTBepAlr{yBaJrbHrlx
Hzx aaco6in iueeu'rapni onrrctl; x.nacn(rircaqir ocnoeHr{x ( 500...580) aacHosHuqrxi
arcru: npuiilraHHfl -rIe- cpongie 3a Br.rAaMr{; HaffB- llrrtr:nu 4o craryrnro< @on- AoroBopr.r;
perictpu nepBurtrr{x gorcyrvrenrie ;
Ocirosui aacolu (42O) KrracuoiKa4ii tliraucoanx
pegavi; rircsiAaqii; nocr:i crnepgrfi yB arbHr.rx cr.rHTerI,rrrHoro o6riKy
3noc ocnosrrrax saco6is .r1r rr i nruzx nigrrpraeucre.
BKJIaIeHT, Ta
(440) n p nii ua u Na - nepe4 aui 4orcyuenrir s rcoxnoi cy- Arrrlii
rrpaBrr Jrt'Hocri nigpaxYurcY
HeaaueprueHe 6y4i anwrl- ni4p eu onroaanu x, Mr,T Ta noBHorr,r ix ei4o6- ,/lt rr oernru
uo4epniaonaHux ra
rx naprocri Ha rroqaroK Ta
rao (450) pa)rceHHff ; apn$r,rernvnoro .t ru.\ B irroeemnirl ea,ltori
na rineqr pory
OcnosHi saco6r: perconcrpylionanNx ni4paxyuxy Barlrrxrty oc- Irrlrri
a4ari n opesay (460); ocHoBHr{x saco6ia; HoBH14x tl.roHaie ra rcani- jr,$. Oinancosi nrcnageHna
132 I ?1

IIpo1oetcenrua mad n, 12,3

II po)oaucenrus mad n 12.3
I 2 3

Ilepeoqinxa roBapro- Bigorvrocri nepeoqin- flepeniprca: Aorpr{Manuff I z

rratepiani,urax qisuocrefi rcra; pericrpu cnHTe- BI4MOT 3aKOHOnOJIOx(errb Ioaa6arancoei arcrusu ,{oroaip opeu.qr{; Ko- flepenipxa naxnnocri 4o-
ironapie (600...690) rlrlruoro o6lixy; 6yx- [p]r rpoBe.uenui nepeouiu- TtACIIBI{ nia iuaenrapnoi xapr- rouopie operrAll ra npa-
14. flepeoqinrca TMI-\ raJrrepcbRi 4oeigxtr, xr i npaezrr,xocri cnr- )pengonani ocnosHi KII aurluocri Blronaqerrrfi Bap-
88. Oou4 nepeoqinrcu KapTKlr cr{JrF^cbKoro caHHff cyM Aooqinxu ra nco6ir (850) rocri ocnoerux Qongie
TMU o6;rixy; rrarepia-nlni yqinru X)1. Opengoraui
80. Ilpu6yrrcn ra Blvrretr aniru; inrenrap;a- x:nosgi saco6u
sauiftHi BiaoMocri 'lbaapro-marepia*,ni 4in- Marepianr,xi sairu; flepeeiprca nassxocri
InoaeMui irnecrraqii Craryr:; BacuoBnrr4b- Ilepeaipma: uassHocni rrtrri Ha ni4uori4a.nr,- KapTKII cKJIa,qCr,KOrO cTBepAlI{yBaJIr,HLIx AoKY-
(700...730) rcrzii goroeip; aKTil gorcyueur:in ra ix ri4- rrony s6epirassi (855) o6rixy; 4oroeip roui- Meuris ta npaua;ir'Hocri
Ocnosni aaco6a oqiurcu ryrafina; ulrrni noni4nocri aeitnulr 4a- (X)2. Toaapno-uarepi- cii eigo6pa*ceuna pyxy TMI{
Hemarepia.nlni axrranrz ,qerrapaqii; Brrrrvrc:r,rr. Hr4M; BaKolrHocri aHecrcis ;r.rrr,ni qiuuocri, npufina-
InoseMga BaJrrora. 6arry; pericrpr'r inoseMHnNra innecropamu 'li lra ai4noni4a;rrre a6e-
Irlrui clrHTerHlr rroro o6.nixy l)r l.arlHff
85. Craryrrufi OouA ()03. O6na,qranra, npnrl-
75. Poapaxynxr,r a ilrr're Io MoHTalrcy
yalacHr{ftaMr{
I i:ranxr,r cyBopoi BBirHoc- Knura o6airy 6.nan- flepeuiprca na^ReHocti Ao-
Hecra.ri, xpagixcrn i heenrapni orrvcr{; llepeniprca: eara.nrnoi cyl,rr 'r'i (860) ria cyeopoi sBirnocri; rcymeuria (6ranrciu cyno-
ficyBarruff qixnocreii nopirnr.nrni ni4ouoc- Hecraq qinnocrefi, niao6pa- O0,4. B"rrarxu cyropoi Kuura o6.nircy poi onirxocri) r:a nuona-
(750... ?90) ri; 6yxra.nrepcrrci go- )KeHr4x y aniri e 6yxra.nrep- rrrrilrocti ,qopyqeHb Ta aKTr,r IIEHHA CYM SAJIIIruICY HA
72. Foapaxyr*n a ri4nra; pirueuua cy4y; cr,Kr{Mr.r .qoKyMeHTaMr{ ; npa- c[?rcaHrrfi aopyqeHr, rrorraror ra xineqr poxy
ei4ruxo4yuaurra pospaxyHKr.r rprpo/q- efi,rrHocri BHBHarreHHff Ance- I r6opronauicrb Ae6iro-
li Byxranrepcr,Ki AoBiA- fleperipxa: aaxor*rocri
uarepianruiax a6nrrcie uoro y6yrrcy; pericrpu pe"n ix noxprar"rs; poopa- grirr, r1o crlrcaua (865) xlr; pericrpz cnrrre- cnncaHHff oa6oproraxccT i
84. Hecraqi i arpa'ra ei4 cr{HTerI,rarHoro oblixy xyHKy c),1vl, cTflrHyrrrx 3
OOl-r. Cnncara na s6lrror TrrrrHoro ra ana.nitu.r- Ha a6urxu nignpuerrcrna;
rrcyBarrns qinnocrefi BHHHrrx oci6'ra na.naHocri noro o6;riry pospa- [oBHorr.r ii ei4obpanceinrr
rr 6oprorauicrb rre-fiJraro-
cTBepANCyBarrbHfix AoKy- : r

xynrie a 4e6iroparvrx na g6araucosr{x paxylrrcax;

{: Ix)Mo)KrIIlx ge6iropiu
Megrie aa sirnecegxs Hec- I r

repuiniu ri o6rircy
Tar{ Ha a6ntrcu; [paBnJrb-
aocri sacrocy'nauuff HopM ilrfiesne.{eHHg oAep}fi aui Erauxu nexcenir; flepenipxa: fl paBl,urbl{ocri
npr{po.rlHoro v6wxv rr70) naxae xepirruKa npo aigo6paxcexnfi cyrr orpfi-
X)6. Sa6eanerreurrs BCTAHOBJIEITHff METOAY Matr4x sexcenia: eicras-
O6' ercrlr fi{rrrJroBo-KoMv- Ka.nrxyraqiff Br,rrpar flepeuipra: npaBr{rrbrrocrl pea,niaaqii npoAyrcrdii JIeHHfi Aarrr{x geKceris
HaJrbnoro i coqiaalno- r{a yrpr{Mairts o6'en- Br4BHa qeHHfl 6aJrancoeor r,160e'fiBaHb i n,ra're>rti g a
inSopuaqieio rpo HaA-
KyJrbTypHoro npr{3Ha- Tie xcrarroeo-rcoMy- saptocri ra ii ni4noei,u- xoA)rceHxfl rporrrefi
!IEHH,E Harrbrroro i coqianrao- nocri ineeHTapHHM Kapr-
fl.norqa KyJrbTypHoro IIprr3Ha- KAM; AOTPI{MAHHff BIIMOT l]:r6eeneqenra i ao6os's- B;ranxrz ceprlr(pira- flepeeipxa: nasrnocri
'KrlTJroBoro .ieunff; npu6yrrcoai BarcorroAaBrrltx arrin nplr :]irHHs BrrAaHi (875) rin; ueria; fiprrBarr,I- cTBepAlr(yBaJrLrrI4x,qoKy-
Sorsy (xn. u) (800)
saqiliuux nanepir Menrie ua ei4o6paxrexi,
Kinrricrr lincorc y rcacoai opAeprr; Bri- KaJrbxyrrroBarni nzrpar, 007. 3o6os's3arrufi Ba
fyprolmr4rrcax (810) rrncmr{ 6arry; inneu- noBuory ni4paxynxy ra rr ; rn uarucaui iixrmn na- cyMrr y aniri Ta rrpaBuJrb-
O6'erctr RoMyrrarLnorc) rapxi rcaptxr{ Ta onrl- nigo6paxceuua goxo4ir rr0paMI{ uocri nzgna.reurrfi BaJIIt[r-
rocnoAapcrBa (820) cu; peric'rpu cfiHre- 008. flpnaarnoaqiftHi rcy na rineqb porcy
O6'exru coqia;rluo- rr.rqnoro o6riry; iN- Nr aiinosi cepr:uSircaru
KyJIbTypr{oro rIpH3Ha- nearapui onncz
.rerrss (830)
29. Henpolrucaosi eri-
Ay4lm Sinancoeoi BBirHocri [iArpl4eMcrB craHoM ricrfl 1 ciqrtl
po6uxqma i rocno4apc'rea Ba rrpoueAypaMl4, BI{BHaiIerrIlMrr B Ta6JIIirIdflx J$ 12.1,
2000 p. Blrnouyerbcs
01 Ocrroefii saco6u 12.2,12.3.

e.e f !E
 135
134
'l'u6auqn 13.1. Eyxranrepcbne nigo6parxeuns KacoBrtx ouepaqifi n o6.nircy
3a n:ranou 3a n,'ranort
paxyurcia 4o paxynrin nic,rn

il3 .N:,

I O4epncaHi"
KOBOTO
Snict onepaqii

rpouri s pospaxyu-
paXyHKa B KaC]'
1 ciqns 2000 p.
[,-r
DU
K-'r
51
I ci.rHg 2000 p.
[-r
30
K-r
31

2 HaAiiiirt"rra uraPY rxa ei4 50 46 301 36

AYAUT BI,IKOPI4CTAHHfl AKTI4BIB norvnuis roriexorc
I @IIIAHCOBO.TOCIIOAAPCbKIffi OTIEPATUIZ Ha4iiiuroe ananc ri4 norynrlin 50 6l- 301 681
rorisKoro
Iloaepnyri nenurcopracraai 50 7l 301 372
niAsniTEi cyNrrl
13.1. Ayaur KacoBI{x onepaqifi , Ha,4iituran rorisrcoei rporri ei4 50 76 301 377
inrrrnx 4e6itopie
Aygur ftacoBrrx onepaqiii fiBrIfie co6oro uepenipxy onepaqiii ni4npue- () Haaiiiru.nv rorisxoei xorurlr ui4 50 r:) 301 46
McrBa, nos'sgaurax a o6irom ro'risxu y nporleci e4ificneHna (lrinancono- 3acnoeHrzrie trrc BHecoR Ao
rocrroAapcbxoi 4innruocri c ryreroru acraHoBJleHHff IIpaBuJrE'noc'ri ix npo- crarvrHoro OoHAy
BeAerrrrfl si,quoeiAHo Ao rrrrHHoro BaHoHoAaBcrra VxpaiHra. ! 13rr4aHi rpouri y niAasir 7t 50 372 30
O6ir rorisxlr r Vxpaini peryJlloerbcfi raKr{MI4 HopMarIrBHrrMIr ra aa- 1 lSn4aHa 3 Kaer{ rapo6irua n.nara 70 50 661 301
I{OHOAaBTTT{M14 .4Ol{ yMeHTaMU. 1' llonepuyti rorisxoei Korurrr Ha 51 50 31 30
1. Iucrpyrcqiero "flopagox BeAeHH.r KacoBrrx onepaqiit y HapoAHo- poapaxyHKoBur? paxylrorc
My rocnoAapc'rai VHpainu", aarBepAlr{eHolo nocraHoBoro flpar,rinna Ha- lo Bi.r4ani. Arei/{euArr rorisxorc 75 50 671 301
qiona.nrnoro 6aurcy Vrcpaiur.r Jt& 21 ni.q 2 ,riororo 1995 p. ia sNIiHaMIa i
.qorroBHeHHflMI4, BneceurrMrr flocranonannz flpar"rrinna Harlioua.nrsoro 6au- IliTlouocri npo A)fiepe"{a iu$oprvlaqii 4"nn ayAnry HacoBI4x oneparlir:i
xy Vxpaixu: rrrrrr'71{rIIi y ra6"rr. 13.2.
. ei[, 2l Jrrororo 1995 p. ]S 38;
. si.q 10 6epeeua 1995 p. )Q 52; 'l'tt6.n.u.4n 13.2. ,fixepe.na iuSoprvraqii gla ay,(trry KacoBltx onepaqifi
. Bi.q 8 Jrrrrrufl 1997 p. Ng 224; fpyrra Aorcyuenrie .{oxvueHr
. nit 13 )r{oBrun 1997 p. JS 334; ' :rir lu,rr,Hroro.ri pericrprz o6lircy fonosna Knr{ra, 6ananc nignpueuc'roa
. srt 22 rpaBrrn 1998 p. ]S 206; :r rritHoclti (rboona ],1! 1)
. si.q 11 rrr4crorraAa 1998 p. l\|ll 473; rr r r lolr.r.{Hi peric'rpz o6.ttixy ?Itypnal-op4ep N 1, l\l! 2 ra eigonocti
. ei.q 19 ci.rrr.s 1999 p. l\! 16. ir{:oBlrx onepaqiii, rpomoBnx ]S 1a, JS 2a
orttt'iB
2. Saxonoryr Vrcpainu "IIpo BacrocyBauHfi eJrexTpouurlx HoHT-
ponbHo- xacoBtr x anaparie y cSepi'roprin,ri, rpoMaAcbrcofo xapqyBaHHff ; I I IITETI,IITHI PCTTCTPTT OOJI1KY PO3PA. )ICypxan-op4ep Jrl! ?
i noc.nyr" oi4 6 uepaus 1995 p. N 265l95-BP. 'ivlrxis s niaosirHuMa ocobalrtl
Ocuoefi o6riry KacoBr.rx onepaqifi. ,["na o6,rixy HacoBr4x oneparliii \ rru,rirr.r.rHi i nepeunui AoKyMeHTt{ Kacosa Knrrra, npu6yr:rcoei i nu4at-
r o6nircy KacoBr.rx onepa4itl rcosi xacoei opAepr{, qerr{ Ha orprr-
Br{nopr4croByerbcs paxyHOK 50 "Itaca". Ha qrowry paxyuxy ni4o6pa- MaHHfl rorieru, Br{rrr{crrr 6anrcy
)+(a€Tbcff pyx i xannnic'rr rporuoafix aaco6ie y xaci ni4npucmcrea (opra-
I cpnunni AoKyMeHTrr o6;tixy AsaHcosi aeirlr, nocniguerua na ei4-
uisauii). ro:rpaxyHxin e ni4anirnulrra pflA)fieunn, nunpan4ni AoKyMeHTrr,
rco6ttutt axrn i ei4ouocri ua raxynia.nrc rorqo
JoBHiirHi Aor{yMeHTI4 floni4orr.nenra 6auxin npo
BcraHoBJreHHa ainriry racra ta iH.
 136
Aygrtt Hacoer{x onepaqiri ni4npnervrcrBa penoMeHAyerr,cJ{ npoBoArrrrr
n ni.ntxa eranin"
Itra niAeamasvo"My emani ayArrry KacoBnx onepa4ifi ayAnrop [oBr{-
rreH posfJ'rfiHfrr{ B&fitJrLsi nr.rrauu.a
oprauiaaqii po60ru Kacr4 Ha ni4npr.r-
errcrni:
--' inceucprBuicrr, xacornx onepaqifi ;
-*- ocnosEi HarrpfiMxr{ KacoBr{x Ha,qxoA}rdeHr i sfiAarxie;
- xnani$ixaqia i fipanrr{rrulrff 4ocni4 npaqianraHir, sxi aa6eaneuy-
x-irr, po6ory Kacrr Ha ui4npraervrcrni;
- uasnuict'r, 4orosopin B KacnpaMn npo noBny uarepianuuy ni4no-
ai4anruicrs;
-- sa6eofleqenicrl, o6"rrixy KacoB xx ouepaqirl eJrexrpoHHo-o6.rncaro -
Barblioro rexnixoro;
-- o6"ta4uauna npurrrirqeHHff Kacr{ Ha ni4npneivrcrai.
Peretr,ne Br{BrreHu.fi Baauarrenrrx rrvraHb Aacrb BMory ayAr{Topy cxJra-
crr4 .qyMKy IIpo craH r(acoBrrx onepaqifr na ni4npueucrni, Br{3Haqr{rrr
eyarrci micr-qr e oprauieailii ix o6nixy i .nnoix.rtltsi Hanp"aMx]r nopyruens i
lIOMTTJIOK.
lTeputuit eman ayAury KacoBrrx ouepaqifi uepe46auae [poBeAeHHJr
panronoi penieii Kacv B rroBrrrrM noapKyrrrur4M rrepepaxyuxovr ycix rpo-
rueii 'ra iurur.rx iliHHocreii. Lqo BHaxoAfiTr,cfi y rcaci ni4npreucrna (eerc-
cerin, so6on',fiearrr), rlpn r{boMy cai4 cxnacrra ri4omicrr, inneuraplraarlii
Kacrr ra o6os'ssrcoeo aa@irccyaaru pe3yJrbrarr4 panroBoi penisii Kacr,r B
po6o.rux ,qoKyMeHTax. ,{ani ayAurop noBr{HeH Brr.BrtLrrrr rrr4TaHHff cBoe-
qacHoc'ri npoBeAeHHfi inneurapuaaqii xacn, HaqsHocri alrna.4xis Danro-
e lrx inseuraprEea4 ifi x ac xep i enuqrBoM nignp r.rcnncrna.
Ixneurapuaa4iro xacn HaJrexcr.rrb rrpoBo.qr{Tr.r ue pi4rue oAHoro paoy
Ha fiBapran, y crpoKs, BcraHoBJreHi xepinHuxou niAnpncvrcrsa. Panrosi
peeieii rdacr{ rafio)K neo6xigni i e earxansnM eJreMenTorvr euyrpiuruboroc-
rroAapcbKoro KoHTpoJrro /qorpr4MaHH.s xacoeoi 4ucqxn"niHr.r. ,II,nx rlr,oro
Rr{Bqa }orbcfi Ha Ka3u xepie Hnrca ni 4n pr.remcrBa rr po [poBeAeHHfl iiraeura -
puaaqii $acrt Ta Br{suarreHuff cr{J,rraAy Horvricii, seirrr iuneutapusaqifirioi
norricii r:a iuneu:rapraaa4ir"rNi ni4ouocri.
/{pqtuu cmenoJw e nepenipxa npaBrrnbHocri eanosHeHuff KacoBnx
gorcymenrie ra oprauiaaqii nopa4Hy BeAeHHfi HacoBr{x onepaqifi. Ha-
caMITepeA uepeeipaerbc.fl npaBr4Jrrnicrr 3aIIoBHeHrrfi npra6yrxoaux :ra
Br,rAar$oBr.rx K acoBr.rx op4epia. Henpunycraui 6y4r-axi nrznpaa,reunfl ,
saHpecJrroBanns i r. iu. flprz6yr:xoni ra nu4arxoei xacoei opAepr{ IIo-
axlini 6yrr.r ua,nex$ro o(popmneni. ,{oHymeu'r'r{ IIa Brr.qalry rporuei? Marorb
6yrlr ni4uucani xepienzHorvr i roJroBHi.rM 6yxraarepou niAnpuemcrna
a5o oco6arun, HrrMrr yrroBHoBa)i(euvMrr.
flpn6yrxoni xacoei op.4epr{ i rcnrarauqii Ao Hrrx, a raxo*c ar'.uarxosi
xacosi op.qeprr Marorl 6yrr.r sanonueui raxrarvr qr{HoM, rqo6 sa6esnelryBaJro-
cR c6epexreu Hfi ur,rx aanucie nporfl roM teprvr.i uy r6epiraHHa 4onynaeHrin.
t37
Cni4 yearxno uepeaiplrrr. Br{r{oprrcranus 6nanHia npra6yrxoBrrx Ha-
r'()Br.rxop4epie, ix o6nix ra a6epirauun. Ay4lrrop nepenipae HaseHicrr,'ra
rrop.rrAor{ BeAeHHfi }r{ypuany peecrpa4ir npu6yrnonlrx ra BrrAarxoBr{x
rracoBr4x 4oxyvreHrin, 060r'xoxono onipae fioro 4ani B Barrr{caMrr y Ka-
r:osiii Kurlsi. flepeniparoqrr nopflAox Be,4eHHfi xacosoi Kur,rru, neo6xiAno
nrreBHr4Tr4c.fi,rqo niAilpueMcrBo uae ri.nrrcr.r oAHy KacoBy KHnry, frxa Mae
tjvru npouyMepoBar{a, flporxHypoBana i oue.rarana cypryqnoro a6o rvrac-
'r'r{KoBoro [errarxoro. Ki"nr,xicrr apxyrrir y xaconiri Kur4si uonrauno 6ytu
:rircni4ueno ni4nrEcaulr rcepinnuxa i ronosuoro 6yxranrepa. fli4uucrrra
'lil HeBMorrrnonaui Br{rrpaBJreHHs s rcaconift rcuzgi sa6opoxfirorbcfi .
fleperipxa ouepaqifi a nugaui rorirxr,r B rcacr4 upoBoArrrbcfl Ha
rI t pe mboJwA emani ay AfiTy.
Bc'ranos,Troerr,cfl, Ha axi ilini ni4nprewrcrBo orprrMyBa,ro i sr.r.uasaro
r', r'r'i Bny. .[na qtoro BHBr{a}orr,cfl xopi nrli .rexoeoi KHr,r}KKr{ Ha orpr{MaH-
rrir loriBnu, Btllrrrcnvr 6anrcy. Ilic"ns roro, fiK BcraHoBJreHa Mera orpu-
!1lrrHfl roriBKrr B poBpaxyHKoBoro paxyuny, nepenipflerbcfi AorprrMaHHfi
ri rri4npr.remcrBoM rrrJr,fixoM Br4Br{eHHt{ KacoBr{x goxyvreurin (npv6yrrco-
rrrrx ra Br{AarxoB}rx HacoBrrx op4epie, KacoBoi nxnrra) ra 6yxra.nrep-
( r,lilrx 4oxyueu'rin, ffKi [i,qTBepA]ny]oTb Brrrcop]rcTaHn8 rorisxfi Ha 3a-
rrrir,reui qini (asaucoei ssiTn, nigomocri Ha orprrMauHa aapo6iruoT n.na-
'lr r, lri4orroc'ri na eaxynigrro cirrcrxorocfloAapcbnoi flpoAyx4ii). Beluxy
vrr;rly ueo6xi4no nptl4i.nrrrfi oilepaqiarn sn4aui rori.Bxrl AJI.E pospaxyHKiB
:r irrrulrlrlr ni4npraeucrBaMr{ Ta G Br{rrJrarri aapoSituoi rrJlarn s rorinxonoi
rrrr l)vrrKr{ a6o iuurlrx rpofiroBr4x HaAxo.4]fieur, ni4npuemcrsa. Hacaryr[epeA
rr,r. rroB'fl3ano g uaRsHicrro y ni4npucMcrBa no4arxonoi aa6oproraHocti
(rro71:r'rxonoi Kaprorexu Ha poapaxylrxoBoMy paxyurcy). flpr.r qsouy ca-
rr(')tc[{o nig repminy, aa gxraii fipoBoArrrbc.fi ayArrr, c"rrig npaxonyBarr4 anninfi e
rr1)l)Jrllr(y BeAeHHfi KacoBr{x onepaqiii, aHi ni46ynucfl rrrJrrrxoM BHeceHHfi
:rrvirr i Ao[oBHeHb, Incrpyxqiro "flopa4orc BeAeHHJ{ KacoBr{x onepar$fi y
r:rlx)Ar{oMy rocrio,qapcrBi Vnpaiuu", BarBep,q)rceuy flocranonoro flpar,riuun
II:uliouanr,uoro 6aHKy Vxpainz IJ! 21 ria 2 nrororo 1995 p.
L
I c maepmutt e mq,n fiepe46auae neperipxy noruora onpu6yr:n),.Barrufl ro-
'r'rrrrcn n xaci ni4npr.reMcrBa. Heo6xiAno Br{BHaqr{Tr{, .rr,r nonnicT ro i csoeqac-
rro rri4npuenncrno onpu6yrltoBye foriBlcy, EKa HarqxoAlrru a pianrzx AlrcepeJr:
peaniaoBaHy upo4yxqiro (po6orra, uoc"ryrn);
- sa oAepffiaHHfl rpollleii 3 pospaxyHKoBoro paxyHKy;
-
- HeBuxopnctani niaerirni cynrn;
- AenoHoBaHy Bapo6iTHy nrary rorrlo.
3 qiero Meroro ay.qr{rop aeipre npu6yrxoBrrx KacoBr,rx op4epie ra
4ani
rlrconoi Kurrrrr Bl
pea,riaaqii npo4yx4ii, ni4nanrarxyBanL,Hrrx Ao-
rc
- AaHuMr.i ni4omocri
vryrenris ra noAarxoBrrx HaKJIa.qHrrx ;
- KopiHrrflMr,r rpouoeoi qenoBoi KHT4IKXH nignpucruc'rBa ra 6aHKiB-
(:l,ftrrMr.r Br.rn}IcHaM].,r, E(ypHaJroM-opAepoM J\M ra ni40rvricr:ro Ao rrEoro;
138 139

aBaHcoBrrx 3BiriB Ta ,+cypHaJry-opAepa l'\J! 7; Il podoexeu nn ma6a. 13.3

- BiAoMocreii na aapo6irHy n,raty. 4
I
-
H a n' amony entani ayAl{rop nepeoipae,qo4epffiaHHa ni4nplrenrcrnorr flepenipxa floeigorr;reun,s 6arlxie llepeaipxa: xacoeoi xnrarn ra is-
BcraHoBr'reHoro,.r i vr iry Banutrr K y rori s x H e xaci. Ilepeeipnetrca no.eirov- BCTAfiOBJIEHOTO rrpo BcraHoBJreEHff ulux pericrpir o6.niry Ha npe,qMer
JreHHfl 6aHxy rrpo BcraHoBrreHHfl liviry BaJl]ruHy roriexil n naci, HacoBa ,riuiry xacr nirrity Kacu, KacoBa nepeB14 rr{eHHfl Bcranonireworo li -
HHr.rra Ha npeAMer Brr.trBJrelIHJr nepeBI{[IeHH.fi BcraaoBJrenoro niruiry. Cni4 Ta .qoAeplKaH- KHUra, E{ypHa,'r-oplep MrTy Racll
BpaxoByBaru Bwriur.r, rqo ri46y,rNcfl y nop.rrAxy BeAeI{Hfi HacoBlrx one- nn iioro nig- JrM; fo.noena Ktr{ra;
NPI'ICMCTBOM 6ararlc (rpopma JrM)
parrifi'ra ree4eni n giro a 14 nnctona.qa 1997 p. Tax, rorinxa, BLIAaHa
ni4 anir, are He Br4TpatleHa i He noeepHyra Ao KacH ni4nprlcnncrBa npol'R- I lleperipra ua- Anrra iHeeHrapusaqii Ilepeeipxa axris iHseurapusaqiii
annocri lpo- Kacu Kacrr; AoTpr{MaHHff BrrMof HopMa-
rom 10 po6o.{nx 4nin e 4ua nu4avi ii nig enir (Ha nigpagnteuua ae4ennst in- BH r.rx Ionyr{erlrie, nxi perv.rrc-
rrporflroM 3 po6ovux guie nic,la aaxiH.reuus ni4pa4rxeHHa), nouuuarour.r
- T14

eerrapnaaqir rorb nopfi,4oK rrpoBe,lleHHs inscrl-

B HacrynHoro AnR nic,rg sarcinqexHs Sa3Ho,IeHnx c'rporcir JaHocrtrh('fl Ao KACII rapraaqir
cynrr.t rlrarcr'rrqHoro 3anrrruKy rorisxrl e xaci ua xineur 4Hn. Itpiv roro, r, flepeeiprca Kopiuqi uercie; nr- Ilepeslpxa: Br{KopncraHHs rorrs-
ocKirbrcu eri4uo ls saeHa.reHrrlru BlriHaml{, Rolfrrl{ Ha B}InJraru, uoB'fi- npanulr,uocti nlrcKrr 6anxin; npu- rcn naqi;ri, AJIfl trxr'rx Bolra oAep-
eaHi a orrJraroro npaqi Ta BrlrlJrarorc.quaiAenAin (goxo4y), eci niAnpueNr- eHAa.ri roris- 6yrxoei ra ru4arnoni yc'raHoei 6anxyl nr4a,ti
1+(aHa B
crBa HesaJrerxno ni4 cpopu eaactroc'ri marotb oAep)+cyBarlr BI{KJrroaIHo B IdI4 3 KACI{ rcacoei opAeprr; Kaco- rorieKu na noro.rni norpe6r ni4-
Kac 6aHKy, y paci BurpaalaHHfi ni4npncncreoNr rorisrn a Bi4pytlxr{ Ha Ba Kar{fa; asanconi npr{eMcrBa 3aJreH{Ho ei4 xi"nsxocri
srcasaui qi,ri qi Korrrrrr raxo)*c BxJtloqalorr,ca go Saxrrt.rHr.rx sarflurxis srirn; ai4orrocri ua npaqionarcin ra ii auxoprrcraHnfl
BrlrrJrary 3apnrarr4,
rorisxu s Kaci Toro AHJ{, ro,ru 6yrlr o4ificueui rafii eunrarrr. na saxlrrinrr<l ciru,crrco
Ocranniu cboJtru"M emanoM nepeaipxr.r e aicranrenHff AaHI{x nep- rocrroAatrrL,Koi np o4yx -
-
BrrHHrlx, aua.nitltqnux i crtntetu'rnux o6nircoBI{x Ao}tyMenrie a AaHI{Mr{, qii 'ra upo4S,tris ri ne-
eiAo6paxeHr4Mlr y 3BiTHocri ni4npracncrBa, J Merolo scraHosneFlns rx pepo6xrr; xypHaJr-op-
eiAnosiAHocri. gep J$ 1, fo.;ronna rlru-
3a nopyrueuus ni4nprt€McrBaMLr uopm o6iry rotinxn, rlo BcraHoB- ra; 6a-naxc (dnpma N! 1)
r'rrororbcfi Harliona.nrulrrr 6anxorvr Vxpainr.r, BacrocoBylo'rr'ca (r.iuaHcoei llpasn:rruicrr KopiHqi ueria, ui.r- flepeeipxa: rroBuoro onpn6ytxy-
canrcr{ii sri4no e YxaaoNr llpesu4enta VHpainu "flpo eac'rocyBalrH;{ onpr6y"rxynarr- [ncxlr 6anxie; npn- sauFrR ro'risrcr.r aig pea,riaauji npo-
urrpacpHux canxrlir.i Ba rIopyIxeHHJt HopM B perynloBauHa o6iry rorisrdfi" ng rorierfi 6yrxoai ta nr4ancoei ayxuii aa rorirny; roBuoro orrpu-
xacosi opAeprr; Kaco- 6yrxyaannr roriexrr y xaci npra
N 436/95 ria 12 qepBHfl 1995 p. Mero4uxa upoBe,qeHHfl ayArrry Kaco- Ba KHr4fa; asaHcogi orpralranni rorieru B poapaxyH-
Br{x orepaqifi uaee4ena y ra6a. 13.3. aeirv; aigorrocri rla rcoBoro paxyrrKa; [oBepHeHH.fI
BrrrrJraTy 3aprrJlaTr{; niAsairHr.rx cym, aenonoeaHoi
Tu6",Lu4n 13.3. Meroarrrca rrpoaeAeurr:r ayArrry KacoBr{x ouepaqiii eigomocri na sarynie- sapo6irnoi n.rarn
;rrocilr,cln orocrro.4ap-
J\r! E'r'an neperiprH Peecrp ra nepnunui Ilpoqe4ypa ayAr{ry cr,roi npo4yxrlil ra
IORVMEHTI'
npo4yicrie u nepepo6-
z 4
Krr; )KypHaJr-opllep
1 Panroaa peai- llepeeiprca i nepepaxyHoH ycix N 1, fo.ronna Kurlra;
gis xacr rpoluel"r ra uinuocreii, lxi ;Haxo- 6arasc (rlopua JrM);
asrbcs s ftaci na rclaAni ; pax)'Irxrl-
flepeeipxa llpl.r6yrroei nacosi lleperiprca: rrpaBrlJrr,Hocrl BarroBHeH- rpaxrypr.r; ni4ouocri
npanu-nrnocri opAepr{; nngarrconi Hfl KacoBr.rx opgepin (ne gonycna- pea.niaaqii npo,qysqir
3AIIOBHCHII.fI xacosi opAepr.r; Kaco- IOTI,Cs Br{npaBJleHHtr, SaHpecJrro- 7 llepenipxa flpn6y:rxoel ra Brr- Snipxa Aanrix [epBr{Hnzx, aua.rri-
frepBr4HHr.rx BA KHI'IIA; }IcYPHAJI sauHR ir.iu.); peccrpaui I xaconr.rx 4ocronipnocri ga'rxoei rcaconi op- TI{IIHHX TA CI,IHTETI,{qHIIX AOKYMCH.
KacoBrrx Ao- peec'rpaqii npr6yr- oprrepia y xypHa.li peecrpauil o6;riry rcaco- Aepfi, KacoBa KHlrra, ris B raHzlirn agirnocri B Meroro
ryuen'riR 'ra KoBr.rx i rn4arxoeux KacoBHx 4oxylreurie: HagaHocri nux onepauifi )KypHar-oplep JS 1, Br.rsHarreHHff fi lloeHoril Ta fiocro-
BeAeHHfi r{aco- KAcoBlrx 4orylreHrin oaHir-i xacoeoi mHnrn ua nianpu- forosna r{Hnra, eipnocri
soi Kgfirlr enrcrei; rroprrArcy l ee4eHna 6a,rauc (cpopma Jrl! 1)
 140
13.2. Aygur ocHoBur{x eaco6is
OcHosHi saco6u e cyxynnicrrc saco6in npaqi, axi eynxqioHyiorb y
uatypaar,nirl rpopvi nporffFoM xi,rsxox poxin y ccpepi wrarepia;rrnoro
eupo6nuqrsa a6o nevra'repiarilnoi cQepn, axi ni4noai4no 4o 6yxra.rr-
Tepcblcrlx sai'ria sxrroqeHi Ao cKJraAy ocHoBHnx aaco6ie.
v npoqeci ercc-
r"ryaraqii BoHr{ nepeuoc.fiTb cBoro rapricrr ua co6inapticrr npo4ynrlii
rracrr.rHaMr4 { irapaxynauufi M a}roprrrsal1ii).
Ocnosui aaco6fi ni4npuemcrn i opranioarlifr neeanemno ni4 Sopu
n.rracnocri ni4o6parxarorbcfi y 6yxraarepcl.KoMy o6,rixy i anirHocri sa
Qrarc'rravnlrurd BrrrparaMu ua ix uplr46anun, nepeBegeHHfi, BcraHoBrreunfi,
AeplrcaBHy peec'rparliio, axi ctanon"rrsrr ixuro nepricny aapri.crr,.
,{o ocnonnrzx saco6is ni4Hocurlca [peAMerr{ eapticrrc nonag 1b
HeorroAarKoByBAHux miuimyrvrie 40xo4in rpoMaAflrr a reprriuorr eKcnJrya-
rarlii 6inrure oAr{oro poHy. 3 1 .nunns 2000 p. Ao ocHonHr{x aaco6is
nignocar:rca marepiansxi axruefi, ouixynauufi c'rpox KoprrcHoro Br4no-
prrcraHHfi Ta eKcfiJryaTaqii axux 6inlure o.rlHoro poxy (a60 0neparlifino-
ro qanJry, .rrxrrtro ain gonruufi ea pix).
Ocuosuatrtn BatsAaHHflMlr i wreroro ayAr.rry € BcraHoBJreHHfl:
tr. flpanra.rrr,nocri gorcywregTaJrbnoro orpoprraeuun i ceoe.racHoro ri4o6-
paxcer{Hfl a o6,rixy onepaqili 3 ocr{oBHr.rMra aaco6aNru, ix na4xo4}r(eHH.fi,
enyrpiurHroro ueperwirqesns i nu6ytra.
2. flepenipxa npaBuJrLHocri pocpaxyHKy, cBoeqacHoro ni4o6paxeunn
3Hocy (uapaxyranrrff aMoprrrBaqii) ocuonunx aaco6ie.
3. Konrponb Ba BltrparaMr4 Ha xaniranr,nr,rfi pervronr.
4. Ilepeeipxa rpaBrarrr,Hocri ei4o6palrceuHfi r o6,rixy $iuancoeux pe-
ay,rr,rarin ni4 nlr6yrra (n rouy'rncni nixri4aqii) ocuoBurrx saco6in.
5. trtonrpo.nr sa a6eperxeuH.fiM ocuoBurrx saco6in.
6. flepenipxa rrpaBr4Jrbnocri npoeeAeurrr iu4excariil ocuoBHr{x sa-
co6ie.
,{ncepeaalru iu@opmaqii prrfr aynuay ocHoBuux aaco6in e:
1. Bananc (Soprvra JS 1).
2. Snir npo Qixaucori peeyar,rarrr ra ix wrxopuctaura (ctloprrna )G 2).
3. Beir upo rpinaucoeo-rvraffuosr.rrl crau uignpr.lerrcma ($opua N B).
4- cvureruuui pericrprt o6"nixy oc'oBrrrrx aaco6is (fo,'rorua rdHrrra,
N! 1 3).
'Kypr{arr-opgep
5. flepnurui 4oHyrvrenru o o6nixy ocHoBHrrx saco6in: inaentapui
KaprKI4, aXrr.r nptrfimaHHs-nepeAavi, ree4enHfl B eKcrrJryaraqiro, nixsiAar{ii,
ni4orvrocri in4encarlii 6a,rancosoi naprocti ocHoBHr4x gaco6ie.
Hopuarunu a 6aaa, rrxa pefyJrroe cpynxqiouyBaH'rr ocHoB'rrx aaco6in,
CKJIAAAETbCff 3 TAKIIX SAKOHOAABqI,{X TA HOPMATIiBHIIX 4OXYIrcrrr:ir.
1. rlo"rrorxenua "frpo oprauioaqiro 6yxra,rrepcrxoro o6rircy i eeirnocri",
sarBepA)Keue flocrauoeoro ltMY Il! 250 siA 3 Heiru.E 1998 p.. B,rlarr4rrrr
qrannicrl, a 1 ci.rns 2000 o.
!"d
I4l
2. BxaaisHu "TTIo4o oprarisaqii 6yxra.nrepcrnoro o6nixy n Vxpaiui",
:rarBepAxceHi naxasor,{ MinQiay Vxpaiun JS 25 eiA 07.05.93 p., Brparrr-
.rrr.r 'rr,rHqictr a I ci.ru.a 2000 p.
3. flo,'rorxenuR "flpo fiopfiAox B]rgnarreHufi BHocy ra nigueceHnr aNrop-
'r'nsarlirluux ni4paxynaub Ha Br{'fparu nr.rpodniaqrna (o6iry)", BarBep.4}rce-
rre Ifoc'ranonoro ICMV N! 1075 ni.q 06.09.96 p. rftanrricrr rloro upuru-
ucrla ari4uo g flocrauonorc KMV 1568 aia 28.tr2.96 p.Ao nplrrlna:r-
'r'r raKoHoAaBrrilx aK.rie a oIroAarKyBaHHJr.
^1!
4. "Hopvru annopruaaqii Ha noeue ri4norrienufi ocuoBulrx aaco6is",
:rl'r'BepAECeHi floc. anosoro Pagra Minicrpir CPCP sig 22.10.90 p. J$ 1072.
5. "fIopR4oK rrpoBeAer{ua iu,qexcarlii 6arianconoi raprocti ocr{oBurlx
rraco6is ni4npueuc'rn, oprauiaaqifi i ycranoB cranoM ua 1 xnirnn 1996
porcy", sarBepAlrceui.rff naxasoM Mincrar:y, MinercoHoryrixr, MiHrpiny
.Nt: 148164/103/563 eia 23.05.96 p.
6. "flopR4on ni4o6paxeuHfl B 6yxranrepcbnoMy o6lixy i seirHocni
.rSirsurenns 6a.naucosoi eap'rocri ocHoBHrix tloHaie Ha cyMy Br,lrpal',
rron'.fiBauux ia aaxiu.reHum xanira-rrbur{M peMoHToM", eatnep4rxennfi
uirKasoM Mincpiny nia 14.06.96 p. N 120.
7. flocranoea KMV "flpo uponeAeuus ingexcaqii 6aaancosoi nap-
'r'ocri ocHoeurx @ougie ra Br.rarrarienna poemipin aluropruaaqilinnx ni4paxy-
rtilr{b Ha rroBHe ix ni4nornexus y 1996-1997 pordax" nig 16.05.96 p.
.Nl 523.
8. Saros Vxpainrz "flpo ono4arxyBaHHfi npra6yrxy ni4upnerrc,re"
nit 28.12"94 p. l$ 334/94-BP.
9" 3anon Yrcpaiun "ffpo auecenns smin 4o Saxouy Vrcpaiun oollpo
o noAarr{yBannn npu6yrxy ui4npueMcrB", oa"Bep,4}r{eHrait floctanororo
llcpxonrioi Pa4u Vnpainu ri4 22.45.97 p. JS 283/97-BP.
10. "Iucrpyxqis o 6yxranr:epcsxoro o6nixy 6anancoeoi raprocri rpyn
()orroBHtrx (boaAin", BarBepA)fieHa Haxasolr lvliu$iny Vxpainu ni4
2,L,47.97 p. J.,I! 159, Brparura qnHnicrr, s 1 ,'ruuHs 2000 p.
11. llonomenna (cran4apr) 6yxrarrrepcbrcoro o6.niry 7 "Ocnosni
:iiico6u", BarBepAlrcene HaKasoM Minicr:epcma Siuaucin Vxpaiuu ri4
27.04.2000 p. N 92.
13.2.1. FyxranrepcrHufi o6nir ocuonnr{x aaco6in
Ay4vroprz nosr4Hni BpaxoByBarr.r rpr{ uepio4ra, rconu siA6yBarvctr
cy. reei sNriHfi n o6nixy ocnoBtrrx aacodinl
1 J'rrrrrHn 1997p.;
- Ao
s l rrrrrrun 1997 p. Ao 1J'rr{nurr 2000 p.;
- G 1 Jrrrrrn.fl 2000 p.
-
Fyxranrepcrniafi o6.nix ocHoBrrrrx saco6ia ;1o I nnunlr 2000 p.
O6;iilc ocuoBnr{x Baco6is BeAerr,cfl na SyxralrepcbxoMy paxynry 01
"OcnonHi gacodr,i". FIa qrouy paxyuxy si4o6pamarorl,cfi Ha"sBrlicrr' ra
142 t43
pyx ocuoBurlx Baco6iB, rrlo ilepe6yBarorb B emcnr'ryaraqii, y sanaci, Ha ,I{o paxyux,a 02 "3Hoc (avroprusaqin) rrafiua" si4xpnnaro'rrca cy6pa-
xoncepnaqii. xvrrxrr eiAnosi4Ho go cy6paxynxie paxyuxa 01.
Paxynox 02 "Snoc ocHoBur{x aaco6ie" Br{Kopr.rcroByerbcs 4,ra ei4o6- Aygurop IroBr{HeH BrreBHI,ITLrcs y roMy, rqo ni4npueMcrBo npoBeJlo
palfieHHfl r o6-rriHy Brrocy ocHoBurlx eaco6in, sni o6.ruc"urororE,cfl r cynni :rninn e ana,riruquorvry o6nixy crauoM ua 01.07.97 p., ro6ro saKpI{To
HapaxoBaHoi arropT naauii Ha noeHe ei4uoeneuHff ocHoBHr{x eaco6is. lrrrrrirue icHyroui cy6paxynrcr.r, a na Hoei cy6paxyurr 3aHeceHo naHi ITpo
,{na o6"nixy rpaxruunr.rx Brrrpar na xanira"rrrxnii penrour ocHoBHr.rx naprictr ra BHoc ocuoBnr{x eaco6in.
aaco6iB, srcrrri surouyerbcfi rocnoAapcbxum a6o ni4pa4ulrrr cnoco6owr, Kpirr roro, c,ri4 ua'rr na yaaai, qo a 01.07.97 p. rne4eui raxi l'epMiuu.
BacrocoByerbcff paxyuon 03 "Itauira.nr,ur.rii peMoHT". Banancoea (aa,rnruxona) aapricr:r oxpeMr4x inreurapHux o6'exris
Aygutop [oBr{HeH BpaxoByBarr.r cyrreei slrinr.{ r o6"uixy ocHoBHrrx r,pyrru I qe [epBicHa napticrr oKpeMoro innen. apnoto 06'enra (o6aix
saco6in, qo ni46ylucff y ApyroMy ninpi.r-ri 1997 p. -
lKoro BeAerl,crr ua cy6paxyuHy 01/1), BMeHrueHa Ha cyMy sHocy qboro
OcHosHi Baco6u uogi.narorrc,s sa raxi rpyfir{: o6'eHra.
I rpyua 6ygin,ri, cnopyAri, ix crpyxrypni xovrnoneHrr.r ra rrepeAa- Banaucosa (aa.nuurxoea) napricts rpyn II i III ocuosHux saco6iB
-
sarrHi npltcrpoi, B ToMy .tzc,ti xctltr.noei 6y4uirHr.r ra ix llacruHrr (xnap- ix napr:icrs Ba ql{Mrr rpyrlaMrr (o6nix J{Krrx Be.qerlcfi Ha cy6paxyHrax-
rrpr.r i uicqn oa raJ'r r, Ho ro xopr.rcry na u ua ) ; 01 /2 | OL/4), BMeHrrrena Ha cyMy sHocy qlrx rpyr.
II rpyna - asrolro6i,rrnufi TpaHcrropr ra Bysrrrt (eanacui vacrlruu) Ba,caHcosa napr:icrr ocHoBnprx Baco6iB na 01.07.97 p. Bl4suar{ae'ru,cs
Ao Hboro: rvre6"ryi; no6yroni enexrpouHi, ontuuni, enexrpoMexauiuni npr.r- rra pieui ix calnurnoeoi eaprocri.
rranrz ra iuctpylren'rrr, BKJIIoaraIoaIIrI eJrenTpoHuo-o6.rucnroea,'rsHi Marulrur{,
inuri matrNur{ AJrff aBToMarrrtrHoi o6po6nn inQopwrarlii, iri$oprraqifini 'luSLruqn 13,4. Eyxra.trepcbrce nigo6parrcennfl pyxy ocHoBHrrx aaco6is Ha
crrcreMll, teneQouz, ilrixpoQonu ta paqii, isrue xouropcbne (oQicne) o6- uiirnpuerrrcraax AeprltaBHoi i Hegepncaunoi Soprvr sracuocri ao 01.07.97 p.
JIaAHaHIIfi, ycTaTKyBaHH.fi Ta npLIJIaAA.fi AO HIiX;
III rpyna 6ygr-ani iurui ocuoeni @ongu, rqo He BxoAr{rb 4o rpyn I .N! Sr,ricr onepaqii [-r K-r
i II. - t/il
I 2 3 4
Tomy 4o paxynlry 01 "Ocnoeui aaco6u" ri4xpunaroTrcs raxi cy6pa-
I HaAxoArxenn,fl ocgoBHrrx saco6is rra
XYHKII:
n i4npuclrcraax HeAeprfi aBuot cfoplrtl
.1 "Ey4irni i cnopy4u"; sracHocri:
.2"Aerorpancnopr, me6ni, npura4rz"; 1.1 I{a.{xoAnceuu.fi ocHoBHrrx aaco6in ni4 33 60
.3"flpunarNsoeauxfi xclrrrosufi rbonA"; nocrar{aJrbrrrrna (nx.nrouarovn cyuy fI.{B)
.4 "Inuri ocnosni Baco6u". fIAB na rregeni B 68
1.2 Bi4necerrua cyrur 33
Ha cy6paxyuxy 01/1 BeAerbcfl o6"nix pyxy i nassHocri 6y4iee,rr, excn.ryaraqiro ocnoeHi nlrpo6nuvi saco6u Ha cropHo croprro
cnopyA, ix crpyxrypHnx HoMrToHeHtis'ra nepeAaBarbHr.rx npncrpoiB, BKJ.Ilo- poapaxynxlr a 6roA)*terolr
qarcqr4 rracrr{Hr{ 6yAieers. 1.3 BseAeugs B erculyararliro ocnoaunx aaco6is 01 33
Ha cy6paxynrty Ol/2 o6nixoeyerbc.rr pyx aeroMo6iris, BKrrroqaroqu r.4 Bigo6paxennfl iqrfi epeJla (tiuarrcynanna 81 88
ByBnI{ i aalacui qacrrrHrr, J{HrrrMr{ BoHr{ KoMrrJrexTyrorr,cfl ( 4nluynu, nroc- xanira,rrnrax BnJ'IaAeHr,
tu, eanacui KoJTeca, ni4fiouuuxu, inc.pymeur, iueeurap i r, iu.), Me6,ri, z I{aAxoAxensfi ocHoBHIrx aaco6is rra
no6yrori eneKTpoMexani-rni npr{JraArr ra iHctpyrreHTrr, eJreKTponuo-o6- Aep)r{aBHI,Ix ni4npnemcrnax :
tlucJ'rroBaJrbni :ra inuri Marrrr4nr{ AJrfl aBroMaru.rHoi o6po6rlr inQoprraqii, 2.r Haaxo,qrxensfl ocuoBnrrx saco6in siA 33 60
iurpopvaqiriHi cucreuw, re.rre(ronn, minpocpoHu ra parlii, iuure xoHropcr,He locl arraJr!,Hrrra (ax.nrouarour cyuy l1l{B)
(ocpicue) o6na4uanun, ycrarKyBaHHfl ra nprrJraA.qfl Ao Hrrx. 2.2 Bigneceuna cyulr fIl{B na rne4eni n itl' 68
Ha cy6paxyHxy 01/3 ni.4o6paxcaerbcff pyx i HassHicrr, rrplrBarrrao, encn;ryaraqiro ocnossi nrpo6nr.ri gacobtt na cTopHo cTopHo
BaHI{x rcBaprrrp y 6araroxsaprr4pHoMy 6y4unxy, sxi ne nepe4arri na 6a- pospaxyuKrr r 6rcgrxerou
nauc o6'e4HaHHlo BJracH n x ia r<eaprlrp. 2.3 Bne4euHa B erccrrJlyarallito ocnosTlrlx 3aco6iB 01 85
Ha cy6paxynxy Ol/4 BeAerE,cfl o6,rix pyxy i uasnnocri inrurzx oc- Crnopenna A)fi epeJ'Ia (hiHaHcyBaHHfl 87, 88, 81 93
HoBHI{x Baco6iB, sni ne ni4o6panreHi ua rrarqeeraAaur.rx paxynxax. rcanita.nrnlrx BKJraaeHb 86
144 t45

Ilpo?oattcenns ma6 a. 13.4 IIpolaemerua,tl mad il. L3,4

j 2
2 3

2.5 Bi'[uecenrrs rcaniratr,nr.tx BKJTaAeI{b Ba 93 33 7.r Cnrcanna 6a;raucoeoi Baprocri ocHoBHI{x 85 01

paxYHoK Ar{epeJra drinancynanira saco6iB
3 Bearcou;togHe oAepixaHHff ocHoBH?rx 3aco6iB: 7.2 Curzcauug HapaxoBanoro attocy o2 85
3.1 Ha /{ep}KaBrrrrx filllilpueMcTBax : Brtrparra, nos'asani a pea.riaaqierc octoBur,rx 85 78,69,
'tA
wa nepaicny rapricrr, ocnoBHl.lx 3aco6iB; saco6iB
01 6D
nA Hapaxvsarus fI.{B 76 68
Ha cvMy HapaxoBaHoro Snocy 85 o2
3.2 Ha rreAeplrdaBuNx ri4npneMcrBax: 7.5 Bigo6paxenxff Ba6oproBauocri roryrrqff (6eg 76 ItD
TI.{B)
na nepeicHy eapricrr, ocrroBur{x Baco6iB; 01 88
Ha cyMY HApaxoBaHoro sHocy 7.6 Bugra.reuts Sinarconoro peByJIr,Tary:
88 o2 80 85
a6nrorc
Fla,{xo,qrxesnfl ocuoBtrux Baco6iB BJracHoro nou6vrorc t'I) 80
nupo6Nuqrea:
11
8 Jlireilaqifi ra 6eaxouroBrra nepeAaqa ocrroB
Blrrparu, noB'flBaHi s nrapo6nrlqrrou 33 05, 08, 70, Hzx aaco6ie Ha HeAeplxaBnrx ni4npueMcrBax
ocrroBrrr,rx Baco6iB 69,76...... IJ. 1 Cnzcauu,x 6a-nancosoi saprocri ocHoBHI4x 46 01
4.2 Bignecenxa cynrr.r fI.{B
ga cnucani TMI{ ua 33 68 II aaco6is
BI'I)O6HIIIITBo ocHoBHI4X 3aco6iB -lu
8.2 Cnrcanns HapaxoBanoro Buocy 02
AQ Bigmro4vnanna s 6ro4rxery cyMrr fI,{B npa 33 68 I
sse.qelrlTi B eRcTrJryaraqiro ocHonuux
ti.3 Brarparu, nos'saaHi a nircsiAauierc ra 46 70, 69,
cTopHo cTopHo 6eaxouT oeuoro nepeAaqerc ocuoBHrrx saco6is 76.."""
rlrpobnuuux {rongin
4.4 Bee,rienua B eK crrJryararliio ocu onnrax aaco6is 8.4 Onpu6yrrynarnr TMI{ eiA rireiAallii 05" 08 46
na ni4npiremcrBax: ocHoBHr,rx aaco6is
AeplKaBHI4X 01 6D 8.5 Hapaxyranna IIIB sa 6esrouronnoi 81 68
rreAep)KaBHrrx nepeAaqi ocuoBnrrx gaco6iB
01 33
4.5 Bi4o6paxerin.x A;rcepejla clrixancynanna 8.6 Buena.reuus $inancoaoro peoyJlbrary:
81, 88
xanira.ltgrx BKJra.ueHL o6nrorc 81 46
np116yrorc 46 80
Hagxogxenurr ocgoBrrr{x saco6ie ffK Buecort 01 75
Ao craryruoro OoHAy 9 JlireiAaqis ta 6eoxourroBHa nepeAar{a
ocrroBHrrx SacooiB rra AeplrcaBHvx
o Pea.niaarlia ocHoBrrHX Baco6iB na nignpu-
ni4npraemcr:nax:
€MCTBax HeAep)fiaBHOi (pOpVn s,'laCHOcri :
6.1 Cnncanus 6arancoeoi saDrocri ocHoBHrrx
9.1 Cnzcanns 6aaaqcoeoi saptocri ocrroBHr{x 85 o1
40 01
saco6is
saco6iB
9.2 Cnzcanna HapaxoBauoro BHocv a2 85
6.2 Cnucauns HapaxoBaHoro 3Hocy o2 46
6.3 Burparra, noB'fi BaHi s pea,riaaqiero ocHGBHlrx 9.3 Burparu, nos'ssaui a ;rixni4aqiero ra tJ:) 70, 69,
46 70, 69, 6earotrrosuoro fiepeAaqeio ocHoBrrl{x gaco6iB
3aco6iB 76....
i o.....
6.4 Hapaxynanns fIAB 46 68 9.4 Onpz6yrrcyeanna TMI-{ si,4 nircsiAaqii 05, 08 dll
ocHoBHrrx Saco6iB
6.5 Bigo6paNcenirfl Ba6oproBaHocri noxynqa 62 46
9.5 Hapaxynanna II,{B sa 6esromrosuoi 81 tllS
6.6 BlraHa.reHHs $inanconoro pelyJrbrary:
nepe4avi ocHoBHT,Tx aaco6ie
36uroK 80 46
npn6yrox 9.6 Br.rsga.reHHs Sinarcouoro pe3yJrr'Tary:
46 80
|7 a6rror 81 85
Pea.niaaqia oclroBHlrx aaco6ie Ha Aep)fiaBrrux 85 80
npra6yror
ni4npraemcruax;

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Oco6ar.mocri o6aircy ocrroBnrrx saco6ie nicns 01.07.9T p. Ay4rarop rIoBIaHeH neperipltrz' qrr sar{eceui nr'rrparra Ha rinBi,4al{lrc
Ay4r,rropy caig maru Ha yeaai, u1o y paci Br4BeAeHH.fi c excnnya:raqii ocHoBHr{x saco6iB Ao BaJroBr{x Brrrpar' a eapr:icrr, orpprMaHrrx TMI{ nia
oKpeMrrx o6'exris ocuoBHrirx tpon4ia r.pynn I y en'asxy e ix peaniaaqiero rr ixnigaqii * Ao c$Jla.4y BaJIoBI4x AoxoAis.
6a.uarcona napricrr rpynu I auenuryerbcfi Ha cymy 6aaancoroi naprocri Kpim r:oro, ayAlrrop sBepra€ yBary Ha 6araucony Bapricrr' KolttHoro
Taxoro o6'exTa. Cynaa nepeu{rqenr{fi Br4p} {Kr{ ai4 peaaiaaqii na4 6a.uan- orrpeMofo o6'en, a fpyIII.I I, II1o vrac;rurlctr Ha 6a-iranci ni4upr'reucrra. ,ffru1o
coBoro napr:icrro orcpeMr4x o6'exris BxJrroqaerbcfi Ao BaJroBux 4oxo4in, a 6nnancora eapricm o6'exta ocuoBrrux Sou4in rpy[I4 I .qocsrae 100 ueo-
cyMa nepeBrrrr{euHff 6a.naxcoeoi rap'rocr:i rraA Br4p}nrxoro ai4 pea"nieaqii r toAarKoByBauux ryriniuyivrir goxo4in rporua4an ( 1 700 rPH.), 3arflru$oBa
AO BaJTOBI4X Br{TpaT.
- ruapTicrb raKoro o6'ex'ra rignocr.rtrca Ao cKJIaAy BaJIoBlrx BI4Tpar 3a pe-
:rvrrbraraMu aBiTnoro nepioAy, a Bapricrb 4roro o6'ex:ra upupinurcetscs
Tadauqa 13,5. Bi.qo6parrceHrrff r o6lircy peadsardi ocnoBHrrx @orrgin lpyrr I /to Hynfi. B o6aixy Ma€ 6yru spo6rerro garl4c: .4-r L8,80 K-r 02"
O6nix 6aaancosoi raprocr:i ocHoBHIlx @ongin, flfti Bi.4nocfiTbcfl ,qo
-
N! Snnicr onepaqii Byxra;r'repcrxi aanucr.I r'pyn II i III, neAerrcfl Ba cyfiyrrnoro SaJlaHcororo napricrro aignosiAuoi
ua gepntanur.rx nig- Ha nrAnpr4eMcTBax |l)ynu ocrroBHl{x Son4ia He3a,'Ie}rcHo ni4'racy BBeAeHHT{ n excnnyar"aqiro
IIpr.IeMcTBax negepxcarnoi Qopuz 'l'r rurx ocHoBHrrx Qon4in.
n.lracuocri
V paai BrrBeAeHHs B encrJryararlii ocnonnux tpon4ir rpyn II i III y
I Cnlrcyerr,cr nepsicna eapricrr A-t 85 - K-r 01 [-r 46 - K-r 01 rrn'aany a ix pea.nieaqiero 6alancora oapticrb rpynl{ sMeuluy€Tbcfl Ha
o6'erra (:VMy Baprocri peaniaaqii taxux ocHoBlIIlx Sou4in (raptocri npo4ymIlii,
\-r po6ir, uoc,lyr, orprtMaurrx nJIarHrrKoM no.4arxy B Melr{ax 6aprepnux (to-
- K-r 85 [-r - K-r 46
2 Cnracyeruca cyMa HapaxoBarroro O2 O2
SHOCy rrrrlroo6minnux) onepaqifi). fftcrqo cyMa Baprocri ocnonurax $ongir gopi-
Bigo6paxaerbcfi [poAilnHa Bap- \-r rrrrroe a6o flepeBllrqye 6anancoay rapticrr aiAnoni4uoi rpyfi]{, ii 6aaanco-
3
ricrr o6'exra
76
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A
[-r 85 /(o BaJroBoro AoxoAy.
Bigo6paxcaerbcrr c)rMa rrepeBnulefi-
K-r 80, -48
[-r 46
rrff Br{p}rqrrr si.q peariaaqii nag 6a- K-r 80,-48 pealiaaqii ocxoxulrx $oxgin
JraucoBoro napricrro o6'erra Tadnuu,a 13.6. Byxralrepcrrcufi o6.nirc
r'pvu II i III
5 Bigo6paxcaerbcfi cyMa [epeBr,r il{eu- [-r 80, 18
- ,{-r 80,18 - Evxran'reDcsnuii aannc
us 6a.narrconoi aaprocri o6'exra K-r 85 K-r 46 Srrnicr onepaqii
Ha'q BIIp] Inoro ni4 peaniear{i /I -r K-:r
|| r.{cverbcfl nepnicna aapr:icrr o6'exra 85 (46) 01
Cni4 nepeeipNrrt Br{BHaqeHHff A}r{epera Siuaucyaairua a6r.rr:xy ni4 li,'to6paxcaerrcs uina pea."riaaqii 76 85 (46)
aixaigaqii o6'ercra ocnoBHr4x $ougia rpyrrr{ I s nesxrax npr{qrru. V paai () r r ncyerrca cyMa fiepeBI{Irleurra BI,lpytIKr,I Br.q 85 (46) $2
numyurenoi aixni4arlii onpeMoro o6'ercra ocnoBurrx Son4in rpyrrr,t I, Rxrqo pca.nisaqii rag nepeicnoro eapticrro o6'ercta,
3 HesaJrerrcHrax ri4 rrJrarHrrxa noAarxy o6crarrau nonra (uz ix vacrznx) rrlo pea.rriayerrca
apyfiuonani, nrpa4eni a6o ni4.n*rarorb suecenHro aru rrJrarunx roAarxy ( ) r nrcyerrca cyMa nepeBI,IIrJeIrHa rrepBrcnor o2 85 (4(i)
aiuyruenufi eiguoenaruca ri4 Br4noplrcrarrrrfl Taxax ocrroBHr{x ipongin n rurplocri 06'eKTa. ruo pea.rieyerbcff' Ha,Il
o6cranznax Barpoor{ a6o nenrranlnroi sauiuz, spyfixynauua, aneceuna (aa ttHPYtl KoIo ri,U Pea.niaaUit
yMoBIlt ni4rnep4nceHHfl Ha,fiBHocTi TaKoi sar"po3r4 a6o nennrnyuocri y aa- llrtrqo nupyrxa rig pea.riaaqii Aopieuroe a6o
KoHo,qaBrroMy rropfiArcy) cyua 6a.nancosoi naprocri oxpeMoro o6'exra uol)eBr{rqy€ 6aaarcony rapticrr rpyflu ocuoBHr{x
:rru:o6in Ao Irpo,qalrcy o6'erta (4e6er:one caJIbAo
ocrroBnr4x @on4in rpyuu I ai4nocrartcfi Ha BaJroBi rzrparra. t:y6paxynxin OI/2 (01/4) "-" rcpegrroae carlb,qo
flrqo )rc nJrarur{K rroAarxy upzrinnae piureuna upo .uircri4aqiro oxpe- cy6paxyrrin O2/2 (O2/4)), ro cnucyerr,cfl:
uoro o6'erra ocnoBHr{x @ou4in, 6anaHcora Bapricrr ne ni4nocrarbc,fi Ao griuHuqa Milx aarnlxxaMu Ha paxyxxax 01/2 o2 85 (46)
BaJroBrlx Br4Tpar, a ni4uffio40Byerbcfl 3a paxyrror BJracunx .qx(epeJr urar- (Ol/4) | 02/2 (02/4) nic.ra npo4axy o6'exra;
I{r{Ka floAaTKy. To6ro Ha cyMy 6anancoeoi naprocri o6'ercr:a nnae a4iftcuro- cvMa repeBrrrtreHnfl Blrpyqxtr siA pearisa4ii 6t) (46) 48,80
rrr71 6a.nanconoro rapricrro rpyrrrl ocnoBHtix
Barncfi Barr4c: ,{-t 81,87 - K-r 85 (46).
rlroH4ie Ao npoAilrcy o6'erra
il'

.*f=
148 t49

Aygzropy cnig matlr rra yBasi, rqo y paai ruuyurenoi .nixni4arlii "Ei6niote.rrli $ongu";
orpeMoro o6'exra ccuotsHrrx Songie rpyuu II i Iil, fiKr4o 3 HeBaJrelr{HI4x - 111
lI2 "Malorliuni xeo6opotni marepia,rlni axtunu";
nig urarHuxa noAarxy o6ctaer,ru aonu (uu ix qactunlr) spyfiuonani, - 113 "Tuu.raconi cuopy4r,r";
nxpa4eni a6o nigaaralorb BHeceHHIo' a6o rrJlarurrx rioAarxy awryrrenrEfi - Ll4 "flpupo4ni PecYPcz";
ni4vronaRrr,rcs niA BI,IKopI{craHHfi Taxr{x ocHoBnr{x Sou4in aa o6crasfiH - 1L5 "Inneutapua taPa";
sarpoarr rrv HeMzHyrroi aauinr,r, apyfinyaauua a6o suecenna (aa ni4teep- - 116 "flpe4uer:u nPoxa'rY";
4nceHocri Taroi Barposz a6o HeMl{Hyrrocr:i y aarouoAaBrloMy uopsAny), a
- Il7 "Inrui neo6oporni ua:repia;rrni axtusu".
Tanclrc y paai aixaigaqii ranoro o6'eHta ocuoBHlrx saco6in 3a BJIacHnM -
Paxynox 13 "3noc neo6opoturx arctuBie" Mae uesni cy6paxyrrr:
6a;rannsu rJrarHI{Ka [oAarny cyua 6ananconoi uaptocti rpyn II i III "3uoc ocr{oBulax aaco6in";
He glriruoeqr,cs.
- 131
l32 "3uoc inurprx neo6opornrax uarepia.nbur'Ix axtnuiB";
Byxraatepcnxrzft o6nir ocuoBrrux aaco6is nicas 1 Jlrrnl{fl 2000 p. - 133 "3uoc uematepianrHl4x arcruBis".
Mero.qonori.rni oacaAra $opuyranna 6yxraatepcbxoro o6niry in$op- -
3a Ae6erorvr paxynrir 10, 1l- ai4o6paxaetrcn:
uaqii upo ocsonni saco6u ta inrui neo6clpotni marepialrni arrzsrl su- rrpr.rA6anna, cTBoperiHfl a6o 6esouJlaTlle OTpIIMaII-
sna.reui flonoxcennsu (ctangaptorvr) 6yxrzr.ur:epcbKoro o6nixy 7 "Ocnosni - HaAxo.qfi(eHHfl ,
rrn Neo6opornux axtxsin aa nepricnoro naptictro;
Baco6u" t250]. cyMa BI{Tpar' ,flKa rrog'flaana a noainruerruaM o6'exra (ruo4epni-
SriAno B nyHKroM 4l250l ocHoBHI4Mtt Baco6aMla BI4sHaIOrbctr Mare- - wro.quabixaqis,
:urqir, Ao6yAona' pexoucrpynqis);
pia.nuui a:rtTwBvr, axi nigupIEeMcrBo yrpr4Mye 3 Merolo Btlnopltcrauna ix y naptocti o6'enra.
uporleci nr.rpoSnraqrna a6o g"nn BrrKoHaHHfi iuurilx Qyumr1ifi, ovixyeaHufi -3a cyMa Aoorlinxu
rcpe.4ur:ou paxynHin10, 11 aigo6paxcaetrcn:
crpon Koprrcnoro Bldlcopucrauua (excuayataqii) snllx 6i.nrrue o,4Horo nra6yrra Heo6oporEr4x axrusis ynacnigox llpoAa,rty, 6eaonna'rnoi
pory (a6o ouepaqifiuoro qrrKJIy, ffKlr{o nin 4onurufi aa pin). flpano ncta- -
rrcpe4avi a6o reai4nosiAnocti rpurepiru Br{sHaHHfl aKTI'IBoM' y paai ua-
IroBJrroBarrt aapricny osnaxy ocHoBHI{x aaco6is Ha4asr},cfl 6eanocepe4- r"r' rrosoi nircniAa{ii;
uro ui4npu€McrBaM [250, r.5]. yqiurcu axrraBie.
Srigno a "fl"nanort paxynHin 6yxraarepcbxoro oSniry axT unir, rani- - cyMa
3a ge6eronn Faxy11Ly 13 "3noc neo6opor:nux aKTunia" sigo6paxcaerr,ca
rany, ao6or'flBarrb i rocro4apcbxr{x onepar{ifi uiAnpr,reMcrB r:a oprani- sMeHtueErrfi cyMr4 3HOCy, 3a KpeAr4TOM HapaxyBaHHJ{ amoprrasaqii ta
saqifi", BarBepAx{errrft naxasoM Minicrepctna @inancin Vxpainu ei4 i rr/lexcar{ii BHocy neo6opotnux axtfisis.-
30.11.99 p. JS 29L [251] i "Incrpyrqierc rpo BacrocyBal{na fllauy
paxyrnin 6yxra"nrepcbxoro o6.uixy axtunin, xanitaay, so6os'saaHr i roc- 13.2.2. Ayl*t
pyxy ocnoBaux saco6iB
rroAapcbnux oneparlir? ni4npraeuctn ta opraniaaqifi", BarBepAlfieuolo Ha-
Kasom Minicrepc'rna $inarcin Vxpainu sil 30.L1.99 p. N! 291 ocuosni
ocnoeHi sacolu HaAxoAflTb 4O ni4UpueMcTBa 3 pisHUX AnCepe;r: niA
ltocTaqaJrbl{L{ftiB Ba [JIaTy, SaCuOaELIItia y Ararnsgi BHeCKy AO CTaTyTHOTO
Baco6rr eigo6paxarorbcs r{a o,qHofiMeHHoMy cr.r{Terr{tlHoMy paxynny 10,
(l,oHAy, nepeAaroTbcs illurumz cy6'ertaura nignpraentnUqlrOi",4isarUocti
ulo I{aJIeFcr4Tb ,qo rcJracy 1 "Heo6oporui aKTusz".
i)o3KourroBHo.
Paxynorc 10 "Ocflosui Baco6lt" uae 4en'Rrr cy6paxynxia:
OAr,rnuqero o6nircy ocIIoBHI4x aaco6iB e inneurapnrtfi o6'ert. KOXcnOuy
-- 101 "Seue.nrni 4iaannu"; irr rreu.rapHorvry o6'enty HesaJIe?IcHo niA fioro sHaxoAlKeHI{a (n excnnyataqii
-- t02 "KanitaJrrni ,...."; ir66 na cKJra,qi) [pI{CBoIo€Tbcs eiAnOaiAnrafi innentapnufi HoMep. funen-
"Ey4ranxu ta cnopy4x";
- 103
104 "MauIuuu ta o6la,qnanns";
,r'rrpni nomepu norvnui npocTaBJlflTvIefl. Ha BCix IIepBI'IHHIIX AOIcyMeHTax'
- 105 "Tpancuoprni aaco6u"; rr rri e niAcraBoro Arrfi ni4o6parxenua n o6nixy ix xalrsuocti a5o
pyxy.
- 106 v aa'aaxy 3 qrrM ayAr4T OCrrOBHrrx saco6in neooxiAno fioaIfiHaTII B
"IncrpyMerrrt4, [pr{JIaAr{ ta iurenrap";
rrr:peaipXr,r e6eperxenna ocI{oBHI{x saco6is. Bona e4ificruoeTbcfl IIIJISxOM
L07 "Po6o.ra i npogyrcrranna xy,4o6a";
lpoBeAeHHfl inaentaplrsaqii ocnosH{x Saco6is. Inrenrapllsaqiem nCta-
"Eararopiuni naca.4xcenna";
- 108
109 "Inuri ocuosHi Baca6u". IroBJlroerbctr nagnnictl ra texui.rnr.rit cran o6'ercris ocgoBrrrltx saco6in.
-
Paxynor iI "Iurri neo6opotni uatepianrui axTr4nn" vrae rari cy6pa- Hacrynnr,ru eTanoM ayArrry e nepeaipKa rrpaBllJlbHocti ai4o6pamen-
rra n o6aircy pyxy ocnoBnux saco6is.
XVtIKI4:
 150
rlepnuwunrr ,qo*yi\{er{ToM, r4o € niAcraBoro,qJrfl BBe,qeHr{s B e*crrJrya-
rauim oclronr{r{x eacodin, eaxr nprafiuaggfi_rrepeAaui ($. Ni OB_L). Axr
rroBr4}{eFr cKJraga"l{cfi rrpr4 BBeAeHrri xorxnoro oxpeMoro inrenrapuoro
o6'emra. Ha Ho;ixnnft o6'exr cai4 nrrnncyBarlr inreHtapuy Kapr*y, rqo
e
perlcrpont ara.nirra.rsoro o6nircy ocHoBHNx aaco6in, i
4oaaoaNe Horrrpo-
JrroBarr{ rx uans$icrs y mic4ax e6epiraunr.
Bu6yrra ocrro*lrlTx eaco6is ni46ynaerscr{ rrrJrflxoM ix peanieaqii, 6es-
HOur'oeuol nepega.ri y pasi ix uonnoro siauvHoro a60 nropa.nrHoro 3Ho-
cy, ocrarcrrrnoro nradyrrfi B Jra.(y a6o aarz6eni.
fleperiprca peaniaaqii a6o 6esxo'r'ronnoi nepeAavi ocHo'Hr'x saco6is
n0r{r4Ha€Tbcs a osHarloMJreHHfi a piureHnau (40eno"rrou) Ha Br{r4Herrrrfl
niAnpnenrc'rnovr niguoaignux gifi. Baaericuo ei4 ni4uopa4xosauocri
nignpuerrctna qeft ,4oKyMeHT rroxre 6yrrz nporoxoJroM BaraJrblrrrx a6opin
sacH0nHr'rKi.B, A0sBorry soxay .I{epxaanoro ryrafi Ha yxpaiHu, siAuoei,uHoro
ni,4upueucrna a60 si40nncrna. flicas rlboro ayAr4rop Br4Bqae arrr.r nprEri-
Mar{Hsr-nepe/traui, r .Enr4x [oBr4Hen Syrz sxasaHuft ni4noni4nnft
ix nepe4aui. lTpra uepeeipqi aixaigaqii y an'aaxy ia anoconn a4pecar a6o no-
urHordlr{eHHfl M po3rJr.ff Aarorbc.fi aKTr{ Ha nixaigarlirc ocHoBH}rX
saco6is.
cai4 nepenipr4'r*, qn sarBepAx{eHuft ni4uorignrar? axr rcepinHnxou ui4upu-
€McrBa' Ta qu apo6-rrena ei4nnirra 6yxra"rrrepii upo
Qixca4iro nu6yrra
iunenrapxoro o5'exra r inneHrapnifi raprovrli.
Hacrynruwr eraroM e nepenipxa ni4o6paxeuna r o6aixy ropEAKy
'tircrigailii (peairiaaqir) a6o nagxoA)fierr'' oc'oB'r'x saco6ie. Banencno
nig @opnnra naacsocri ni4nprnervrcrea (4eprxarua a6o Ne4eprxanua) BrlBHa-
r{aerbcJr nopfi AoK cl6"rrixy,
Ocuosnorc ni4mirrHicrro e re, rqo ua ni4upzeMcrBax
4epxaanor eop-
Mr4 BJracHocri "nixni4ar1ifi Ta HaAxoAlrceHlr.fi ocHoBHr4X aaCo6in ni46yuaer"ca
ia sMiuom BeJrr.rrrfi''rr craryr'oro eonAy, ro4i ax Ha rreAep*annr,rx
niAupr.r-
eMcrBax poamip noBr{HeH gaJrtr[rarltc;r nearyrinnrm.
Eyxra"nrepcrrci upono4*r.r qoAo ri4o6pancen'fl pyxy oc'oBrrr4x
Ba-
co6in pocr"rr.axyri B fiorlepeAuix nynxrax r-(boro poa4i,ry.
. IIa ocrannrrolvdy erani ay4rary pyxy ocnoBrrax aaco6in nepenipaerrcn
ei4norignicrr] rrepBr{Hrrr{x,qoKyMeHris cu'Tern,vnarr pericrpavr odniny,
rlnoro caipnlorr'cx 4aui irraeurap'rdx fiapro* o6aixy oirro"o"*
'{na
co6is a,qalrnMr{ Ecyp'arry-opAepa J.t 18, roaonnoi *r""",.
"u-
einancoroi
aeirHocri ni,4upraerrcrna.
13"2.3. ay4nr Btrocy oc'oB'rrx aaco6in rlpoBoAr{rbcfi n ri;ruca eranin
flepenipNy rdr,oro rrr4Taxu.s cni4 uo4inurv Ha rpu uepiogz: Hapaxy-
Baur{n awroprraaar4ii (suocy) ao Ol.O7.g7 p.; EapaxyBauHrr
aMop'raaq,il
(axocy) nicn"s 01.07.g7 p. ao Ol.07.2OOO
O., oupu*y"un r" u*opr"-
aaqii (enocy) nicax 10.02.2000 n.
r'rf llt
t5l
Ha nepwouy emani neo6xi4no BcrauoBt4Tr4 npaer,rnrnicrr, Bacrocy-
rilHHfi HopM Buocy. .(o 01.07.97 p. noprvrr{ aMoprr4aarlifinux ri4paxy-
rr:rur 6yln BcraHoBJreHi y npoqenrax go 6anancoeoi eap,rocri ocuosHux
rrirco6in BaJrerrcno ni4 repnniny ix excnayaraqii. Hoprvrn 6ynrE erpynonarri
:rir ei4noni4nrrMr4 BvAaMI4 ocuoBrrr{x aaco6in, Ko}rtHoMy BI{,qy fipr4cBoroBalcff
rri4noni4uufi ruu@p. Taxram rrrlrnoM, neperipaerr,c.E npaBrrJrbnicrr aacrocy-
rtirHH.fi ni4norignrzx HopM Buocy srigno a €4unr,rrvrr.r HopMaMlr arvroprr,raa4iff-
rrr,rx nigpaxyBaub Ha rroBHe ri4uoanenuff ocrroBrrl4x eaco6in, aarBepA)fielrlax
llocraHonoro Pa,qr Mixicrpin CPCP N! 1027 nia 22.10.90 p. flicna
u,r,oro [epeBipaetrca HapaxyBarrufl Ha BBeAeHi n ercu.nyaraqiro ocnosui
:rirco6u: nignpr.rewrctBo rroBuHuo HapaxoByBarr.r BHoc s L-ro .rncla lricg-
r (rr, Hacrynnoro oa micgrlervr ix nne4euua, a Ba rr{Mr4, rqo rra6y.rrr,r, Hapaxy-
f uulHff Buocy fiprafir{Hfferscs a 1-ro s.vrclra uicaqa, HacrynHoro ga nrics-
rlcrvr ix au6yrra.
fleperiparovrz rrapaxynarrnfi aMoprlraa4ii (anocy) uicas 0 1. 0 7. 9 7 p.
,r1o 01.07.2000 p., ayAr4Top rroBt4r{eu Marra Ha yaaai, u1o arvroprr,raaqii
r r iTl.nararorr Br4TparI{ Ha:
- upn4Sanua ocuoBHr{x Son4in AJr.fi BJracHoro nnpo6ur,rqoro Blrxo-
l)rroTaHHfl;
BrrroroBJrenrrs ocuoBnlrx (pongin ,qJrfi BJracur4x nnpo6-
- carvrocrirlHe
||n(rr{x norpe6;
- rpoBeAer*ra ycix nr,r4in peuonrin, pexoncrpyxqii, wrogepniaaqii ra
i rrrur-rx ru4in nolinureHufi ocHoButtx Qon.qiu;
./r n
- upn46anufl, peMoHT i auopruaarlia nerxoaoro aBTorpauc[opry
tue ppI4ApIrtHI4Mr{ oco6arvrr,r, nxi gaAarorr n.narni uocJlyru ulo/qo ilepe-
rr()ileuHrr cropounix rpoMaAflH Ta [ocJIyrI{ g HaAar{H,E JlernoBoro aBTo-
'r'l)ilHcropry B operrAy (nporcar);
-.- uoniurreuxg gxocti BeMeJrb, ue non'rroauux a 6y4innraqrBoM.
He ni4aararorb aMoprr{sar1ii, a nonnicrro ni4uocarrc,r Ao BaJroBr4x
nl.r'fpaT, BI{TpaTII Ha:
i ni4ro4iBJrro npoAyxrunnoi xy4o6n;
- upu46anua
Br4poulyBanns 6araropivnr.rx nJroAouocur{x HacaA}rceHb;
- yrpr{Mannfi BafiorrcepBoBaHLTx ocHoBu?rx Oonain;
- upra46anu,fl ocuoBur4x cpon4in s Meroro ix uo4aaruroi peaaiaaqii.
-
Hopwnr arroprraaaqii scrauosreni y upoqenrax ,qo 6aaaucoeoi aap-
'r'ocri xoxuror a rpyn ocrroBHrdx Qou4in ra xineqr asirHoro uepio4y y
'r'aKoMy posmipi (na xnapra.n):
-rpyral-L,25ok;
rpyra ll
- rpyra I\I - 6,25oh;
- - 3,75o/o .
Cyna amopmusaqiituur ei1paryaaw aa eeimnuit nepio? (rcaaprnan):
Be.nardcoea aa.pmicma zpgnu Hop.l auompuaat4ii
* : 100.
HA no+Anrorc SaLmHbOZO nepLOOA ne6H.OL ?pAnU
 t52

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:*:'::":f,:: p::t T:T." X,gu*:"y"
(:rarrH'fi o6'exra a poaiuipi
u,lr" y repruoMy ruicaqi Brr K )
" l,,,
500/ fioro aaprocri, fiKa aMoprrsy€Tr,c,r,
(

eoy,ia npom,nzo;tlt ipio,y', 50% napr:ocri, RKa aMoprr4oy€Tbc.E, _ y ll

ry" J)errrra
- carwa euee,euax s erccnrlyamaqit
ocruboruux Qiiay"iu",{,*oo*r, _ uicaqi rx cnucaurrrr;
u4a nepedyoaa seim*oJwa'
-
eon,ie
";r;r;;; nepio,y,
cyila alvropmu3',iit,ux ei,paxyoarub, - iaHapaxyBaurrfi aMopnrsarlii fipoBogrrrbca rqorricavuo. ff i4npr
ces.H'rrM xapaKTepoM <r rv ^

"" "y._:: u.qo n epe7 yeaa sei m'u ou y. trapalco- 'r'sa nr'po6ur.rrlrna piury cyMy aMop'r.rarrrlii
_::!:o0,
fiapaxyBaHHff uapaxoByrorr rrporrrroM Uepio4y po60rrz ni4npnenncrna-y
aMopTr.rsa4ii no orrpu*.o*y o6,exry erir:nurvry por(l ;
rpyrrla f ocHOBrrvx @on4ie cyMy rrapaxoBar{oi auoprr,rsaqii rci ui4nprreMcrBa
*
npr,rnrzuaerbcfi y Taxnx Br{rraAxax: -
,6i;rrurennsM cyMrr Br.rpar ni4npzemcraa (auocy ni4o6paxcaxl,r,r,
AOC;rrrenni 6ana'coso' napricrro ra*oro o6,exra 100 ueo_ Heo60porurax axruui rr).
''pH
nogarxoByBanrax fipyzuu emqnoil. aygr.rry Bxocy ocnoBnrrx saco6ia e nepenipxa nprr,
miniuyuir 4oxo4iB rpoMaAfirr;
- y paai BrrBeAerrrrfi.s e*clJryaraqii oxpeMOro
Iilr'rrrHocti o6aixy srrocy (avropruaaqii)
ra rigo6pal*e'rrfi rioro n o..nin,-
Qongi.r y Bn'asHy a fioro,rix"iauli-JrJ, iurrirurrrrr4M o6,exra oc'oB'r4x rrux pericrpax. o6.nirc $apaxyBa'H.fi
sHOCy ocHOBUr'x saco6in ua
pyrcqie ro ra xoHcepBaqiero peMoqroM, pe6oHcr_ (:'r'Bax AepE(asHoi ni4npuervr-
sa pi_"""r* I rrJIarHI{Ka noAarKy i He,4eplr(aBuOi CpOpu n;racnocri HeoArrar(oBrrri.
ry Mixictpiu V"pii"r. a6o Ka6iue- r'rrsa'o is Heruo'flafinicrro g*ritrro"at* napricrr, I_(e rro-
Hapaxynan*.E aMoprrzsaqii ocnonnr.rx craryrrroro oonry sa pir-
xvrro* o'ocy ocrroBHrrx saco6ie na nignpueM.rBax
r{fieTbcJ{ y TaKI1IX BI4IIaAKax:
@on4in II i III rpyr [pr4nr4_ uracHocri' Snoc (auoprr'raaqia)
HeAep)fiaBHOr
{roprvrrr
[pr{ AOCgrnenni 6aaa*COnoro napricr:ro
r
ui.npzeucru*
- tivxraarepcr*r{M Barr'corvr "u20""ugurrr*
_ K_r 02, roai sK Ha o"i*"""r*
"up*o"yerbcrr
r{yJrBOBOro s'arre'I{fi; A-r
-- ,r*rrtro Ha rorraro* ssirHoro
tpon.4in
'py,,,n
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ne micr.nrr uarepia"nr,u"" qi"rl"rurz. ,6'rircy ocHoB'lrx saco6is r*u"yrurru"r Kapr}c{lx
v paai Br4Be'*eHHA 3 excrrJryaraqii
oxperwr.rx o6'exris ocrroB'rrx
srrocy 3a Kolrc'raM o6,ex'orvr.
"y*u (sntcy),
rlepeniparcqr HapaxyBaHH'' aMoprnaaqii
II i rpyr y ae'aaxy a ixilr:;.1ilil,o*urriruor"rM @on4ir uuo""oo rroBrrHerr
rrtrru4inurn yBary
'.I
crpyxqiero, mo4epuiaar{t-:-. tu ltoHCepna*iero
peMor{roM, pe*o'_ BCTaH'BJTeHHTO ,,paBr/urbnocri
sacrocyBa'Hrr rraJre]ftHo_
sa piruer'fiM rrJrar'r4*a rro_ r'o rroul(fryrovoro xoeeiqieura.
Mixicrpin V;;;i;" 6a.,rarcora rapricrr Ha ocmaHHaony emani ay1rrry HapaxyBaHu.fi
ffitr;;r;:fadiHer:orvr rpyrr He Bxocy (arvroprr,laaqir) e
Ifepeniparorrr{ HapaxyBauun aMoprraaarlii :llcraBJlerrHtr ua eiguoni4nictr
4aurax uepBrrH'r{x, auarirav'rcx ra cr{H-
Marlt Ha yraai ralci oco6nr.rsocri: uic.rr.s 01. 0 Z. 2000 p., cai4 't'o'f r.rrrHr{x pericrpin o6nin-v.

o6'exrorw anroprxea4ii e ocuosni

- sacoOu (Hpinr aeuai);
Ayg*
- $apaxyBar{Hfi
pr{c'oro
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nori4nocri, Ky ocrroBHr4x eaco6is; ri- AaHr.rx gsirnocri AaHrrM
gomocri iurerrapucaqii; 2. "Braaiexr qoAo opranieaqii Syxran:repcbroro o6aixy n Vrcpaini",
IIOBHOTI'I TA flepBr{rru?rx 4orcymenrir,
4octosipuocri x(yplrarr-opAep N! 13; pericrpin crrHTerrrrrnoro ra rrillBepArfieni $anasoM Min$iny Vxpaiun si.q 07.05.93 p. N! 25.
o6.rircy ocrroe- IoJrosHa KHrrra; ananirz.*roro o6niry 3. Ircr:pyrqia "flpo inrentapraaqiro ocuoouux Baco6iB, nematepiaat-
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urr{asoM MinQiny sit 11.08.94 p. N 69.
4. 3axon Vrpainu "flpo ono4arnyBarrus npra6ytxy nigupuervrctn" ei4
:t8.12.94 p. Jtl! 334/94-BP.
I 3.3. Ayaur roBapuo-Marepiarrbrmx qinrrocrefi
5. flonorxenna "flpo Eops.4ox BI,IBHarreHHs poanripy s6urnis ni4 poa-
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BoMy Brrpo6Hr{rITBi, 6y4iruiarlrai, cinrcrxouy rocrroAapcrni, a raxoH Ba- 6. Saxon Vrcpainra "IIpo nueceuns aryrin i 4onornenr Ao SaKoHy yn-
co6u npaqi, flKi Ba t{rrHHr{M BaKoHoAaBcrBoM BxJrroqarorr,cfl Ao cKJraAy llriHr.r "flpo orroAarnyBanna npra6yr:xy ni4npreMcrB" ntg, 22.05.97 p.
o6oportrux saco6in rrx MaroqiHxi 'ra runn4xoaHorrryBanrui npe4meru .Nr, 283/97-BP.
(MXI[ ) a6o nx roBapr{ Arrn rrpo4a}Ky. T.Haras Mincrary Yxpainrz "flpo eatnep.qlr{euufi 'rznonzx (ropivr
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rrepeBipKa: rri4 21.06.96 p. JS 193.
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crefi; ropBrrnHr{x o6niroanx 4orcylrentir e o6nixy uanorlinnrx ra rrrBI{AKo-
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paqifi pyxy roBapuo-MarepiaJrl,H14x qiuuocrefi ; 9. flo,rorxeuHfl (craHAapr:) 6yxraarepcbKoro o6nircy 9 "3a[acl4", Ba-
't'BepAlr(ese HaKaBoM Minicrepctna (pinancin Yxpaiulr si.a 20.11.99 p.
3) 4o4epmauu,fi rriArrprreMcrBoM BcraHoBJreHlrx HopM crrucaHHr{;
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aJrbHr{x rlinnocreft cn HTeTr4r{HrrM ;
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13.3.1. Eyxranrepcrrcufi
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aJrbHr{x uinnocreri: {)1.01"2000 p.
7) go.qepxauHa n i4npucMcrBoM BrdMof npoBe.qeuHfi inneHr:apuaauii ,{.nn o6nixy ron apHo-MarepiaJIbHI4x qinnocrefi Br4Kopr.tcroBylorb-
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rea ereprii a6o 4aa o[a,reHufl 6y4inens, cnopyA; I Onpr.r6ytxynanua TM{, ogepxcauux eig 05, 08 12/2
08 "SauacHi vacrr.run", 4e o6aironyrorbcff roroei AeraJIi, ByBJIra AJIa ;rixni.uauii MIIIfl
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Onpudyrrcoaauo TMI-[, npzg6annx sa 05, 06, 08 7l sNrigaMri i ,4onoBnenuflMu. AIfi o6nixy sanacis BIIKopI4croByIoTbcs pa-
paxyuox nigarituzx cyu xyHKIn Apyroro Krlacy rJrauy paxynxiB 1251].
D Cnracanns uarepia.;rrnrax qinnocr:efi ua 20, 23,24, 25, 05, 06, Sanaclr BKJIlot{alorb :
arpobnraqrno 26,33, 44 08 cr{poBr{Hy, ocnoeni i gououoffini naarepia.rrn, KoMIIJIeKTyroui eupo-
6 llepegava MIIII eapricrro MeHrrre 20,23, 24, 25, 12/L 6u ra- iunri wrarepianrni qinnocri, ulo fipr{sHaqeHi Aflfl BI4po6HI4IqTBa
BcraHoBreHoro .n.imiry e excnlyaraqiro 26,33, 44 npoAyrcqii, BrrKoIraHHff po6it, HaAaHHfi rrocJryr o6cryroByBaHHfi Br4po6-
7 flepegava MIIII napricrro nona4 12/2 t2/r HrrrITBa fi a4nninic'rpaTl4BHt4x [oTpe6. I{i sanacu o6airtooyrotbcg Ha pa-
BcTaHoBreHr.rii .niryrir s eKcrrvaralim xyury 20 "Brapo6nuqi aafiacu", rtxttft mae raxi cy6paxynxn:
160 161

2Al "Craponrana fi marepianu"; il.r :rirrracr4 o6.uirconyrorbc.a r{a paxyHny 28 "Tonapu". PaxyHolc 28 "To-
- 2A2 "Kyuirenuri ra nupo6u"; taxi cy6paxyrrKl{:
- 203 "f7art4Bo"; uauirtpa5pvlnarvr. HoMrr,Ilexryroui
rr;r1rrr" Mae
281 "Tonapu na crcra4i";
- 2O4 "Tapa fi rapni ua'repiann"; 282 "Tonapra n toprio"ni";
- 2O5 "Ey4inenuri uatepia.rrr.r"; 283 "Toeapu na xovricii";
- 206 "Ma'repiaarr, nepe4ani u nepepo6xy"; 284 "Tapa ni4 rooapaur.r";
- 2O7 "Sanacui qacruulr"; 285 "Toproea naqinna".
- 208 "Marepianr.r cinscrxorocfio.qapcbroro fipnauavenrlfi". lla cy6paxynxax 281 ...284 aa ge6eton ei4odpaxaerbcrr s6i"rtrueu-
- ge6erowr paxyufia 20 "Bnpo6nuqi Baracu" ni4o6paxaerbcfi HaA-
3a ,,rr.lorapiB ra ix aapr:octi, ea KpeAr{ToM SMerrruenns. 3a ge6eroln
-
xoAlceHHfi aanaci.e ua ui4npr.rcMcrBo, ix 4ooqinrca. Ba HpeArlToM IrirxVlrKa 285 ei4O6paxcaeTbcs BMeHIIIeHHff (Cnr.rcanna) TopTOBI,IX rra-
- Br,t-
Tpaararrnfl nrapo6nzuux Ga[aciB na nupo6nurlTBo, nepepo6xa, ni4uycn na u,ru()l(, Ba KpeArrroM a6i;nurenra;
cropouy, yqinna rorqo: - uanoqinni ta-urnn4xogHorrryBani npe4rvretu, ulo BrrlcopllcroBst-
oupo6ru4rll'Bo, Barracr4, grci o6nirconyrorbcfi Ha pa- ri)'r'r,orr nporfiroM ne 6iarme oAuoro poxy a6o HopMaJIbHoro oilepaqifiHo-
xyHxax- HegaBeprleue
23 "Brapo6nur1TBo", 24 "Epax y elrpo6ur.rqrnl", 25 "HaninQa6pu- lr) r(rrx,rry, fiKrqo eiu 6irrrrue oAHoro poxy. IIi sarracrrt o6lirosyrorbcfl Ha
xatu". I{i paxyHcn npuanaveHi Arrr yaararrbHenHfl iu$opua4ii npo Brr- t,:rxvHHy 22 "Mano4inni ta ilrBtrAxosHoruynari upe4uerH". Ba 4e6e'i:ou
Tparr,r ra nrapodnzrlTBo, BTpar ni4 6pany, npo uaannicrb ra pyx nania$a6- l)rlxvrrrda 22 nigo6patnarorbcfl oa nepaicnoro napticrro upu46ani (otpn-
prznarie BJracnoro nrapo6uurlraa. Idi paxyur{rr Marort ei4uoureuna 4o rvr:rrri) a6o BrrroroBJleni vra,rroqiuui ra uralrgrcoaHoruyBar{i rpe4meru. ea
rf po/lrrroM eaptictro ix ni4nycx s excnryaraqilo;
salacis HeaaBeprrreHoro Bupo6Hr.rqrBa Brrrpar, rqoAo anux ui4npl{eMcrBoM - aa o6.nixonoro
' MonoAHflK TBaprrH i raapuura na ni4ro4inni, npo4yxrliro cinn cslco-
rqe He Br{BHaHo AoxoAy. 3a Ae6erorvr paxyHr{a 23 "Bupo6Hl4qrBo" ni4o6-
parfiarorb npavri uarepianrni, rpy4oni ra inui uparri Brrrparrr, nupo6nuui I o 'r,u nicOBOrO roCnOAapcTBa, aKII{O eOUU OrlinrOIOTbCfl Sa f,IOXO]fieHHnlvI
Harcna4ni Bnrparr4 Ta Brparrt aig 6parcy, Ba KpeArrroM l:11-rl l. I{i aanacu o6nixonyrotbc"fi Ha paxyuKy 21 "Tnapr'trr4 }ra Brrpouly-
noi elrpo6nraoroi co6inaprocri eaneprueuoi arzpo6urzqrnorvr - cyMrr Qaxrrau-
npo4yrcqii. rr:rrrrri ra ni4ro4inni", Paxynox 21 mae raxi cy6paxynxrr:
Arrarirra.rulrft o5;riH Ba paxyHnorrn 23 "Brpo6Hraqrao" BeAerbcfi Ba - 211 "MonoArrtrx TBapI4H Ha Bltpoulyaauui";
Br{AaMr.r eupo6nurlrn, crarrfiMr{ Br,rrpar i nu4amu a6o rpynarvrra npo4yxqii. - 2l2 "Tsapl{Hrr Ha nigro4iuri";
3a .qe6etorr paxyuxa 24 "Bpax y nr.rpo6nnrqrri" ai4o6paxrarorb Br{- - 2I3 "fbuga";
Tparn trepeo Brl.fiBJrennfi aoeuiruuifi ra anyrpiunrifi 6parc; aa KpeArrroM 214 "Baipi";
cyMlr, u4o nignocarbcfi rra gMeuruer{Hs Brrrpar ua 6parc.
- - 2l5 "ICponi";
3a Ae6e'rou paxyuxa 25 "Hanin@a1punann" nigo6parxaerbcfl HaA- 216 "Cirvr'i 64ntin";
- 2I7 ",{opoc.ira xy4o6a, rqo nu6paryBaua 3 ocr{oBuoro ctaga";
xoA)fiennfl rupo6aeuax naniaQa6pnxarin, Ba KpeArrrovr -
- elr6yrra na-
nie@a6praxar:in ynacni4on Br.rpoSHr4rroro Br{KopucraHHs, npoAarr(y; -3a 2l8 "Xy4o6a, u1o upufinara ei.q HaceJIeHHt{ 4na pea,'rirar1ii".
ge6erou paxyuna 21 "TnapNnrr Ha Br{poulyeanni ta aigrogiu.ni"
npoAyxqiro, axa o6ninoByerr,cfi Ha paxyHrcy 26 "lorona
- roroByupnBua.reuo
npogyrcqia", AJrfl yBaraJrbuerua inQopvrarlii npo nasnnicrr
rriTlo6paxaerbcfl Ha4xoAlrceuufi, npupicr rBapnu Ha Bl4poulysalrni- flxi
o6.rrixonyrorbcff Ba nepeicnoro napricrro, 3a KpeArrrou
Ta pyx rorosoi npo4yrcqii. B rorvry Br4naAKy, xo.iru pea.niayrorbcfl Ha - nra6y'rrs.
flpr,r ni4uycxy oanacin y nupo6nuqrBo, rpoAaxc ta inurouy Blr-
cropoHy uanin@a6pzHarrr, il{o.4o axux ni4npr{eMcrBo Br4sHaJro 4oxi4, 4o
riy'r"ri oqiuxa ix a,qificHloerbcfl Ba oAHrrM ia taxux meto4io:
rl6oro poe4i.ny BxJrroqaerr,c.r paxynon 25 "HauirQ a6pur<aru" . 3a Ae6e-
i4enru@ixoeauoi co6iBaprocri si.4uoniAuoi oArlnrard sanaciB;
roir,r uigo6pax(aerbcfl rraAxoA)fieHns rorosoi npo4yxrlii BJracHoro eupo6- - cepeAlrbossalxeHoi co6inaptocti;
rrr4qrBa, Ba KpeAHroM
- ri ra6yma. ,{,ra o6niHy fi ysaraar,ueuna iur}op- - co6iaaptocri uepurzx Ba qacoM Ha.4xoAlrceur saracis (OI@0);
maqii upo naRnnic'rr, Ta pyx ci.nrcrxorocno4apcrxoi npo4yxqii Br.rnoprr- - co6inaptocti oc'rannix sa qacorvr HaAxoAlfienr aauacie (ni(DO);
croBy€Tbcfl paxyHor 2T "flpogynqir ci.nrcrxorocno.qapcbrcoro aupo6- - HOpMaTr{BHI4X saTpaT;
HrtIITBa": - qinu npoAalrcy.
ToBapr{ y nrEraagi uarepia,rrur.rx qinnocreri, rqo nplr46aui (otpu- -
- r:a
rraui) yrprrMyro'r'bca ni4npneMcrBoM B Meroro roAarbrrroro npoAilr(y.
| | 1-4012
 162
13.3.2. Ay4rr npone4emn nepeo4im*r roBapno-Marepiamwrx
rlimocrefi
Ka6irer Minicrpir Vrcpaiuu flocranosorc "flpo uopuar[nra sauacis
ToBapuo-Marepianrurax qinnocrefi Aeplr(aBnnx ni4npraeucrn i oprauiaaqifi
ra A)fiepeJla ix norprarrfl" Bi4 19.04.93 p. ),lb 279 AoBBoJir4B ui4npuervr-
crBaM i opraniaaqiau ycix (popu nnacnocri upona4r{rrr rrepeoqinxy sa-
nraurxin roBapHo-Marepia.nruux qirnocreft Ha fiorrarox Koxtuoro rvricails,
aa yMoBrl aryrisr,r qin na ar.tpo6nuui ra inrui Banacu ronapie i ma'repia.rrie,
is cnpannynaHHfiM cyM 4ooqiHxr.r, oAepxanoi ni4 peaniaarlii roronoi npo-
Ayxqii, Ha rronoBHerrus BJracHr{x o6opornrax rcourris.
flepenipaerrca ni4nori4nicr:r Aooqiuxr.r flopa4rcy [poBeAeuurr Ao-
oqinxra canfiruxis roBapHo-Matepianrurax qinuocrefi , BarBepA)KeHoMy
MinictepcrBoM eKonoMinra YHpaiuu ra MisicrepcrBoM Sinaucin Vxpai-
nrz ni4 31.05.93 p. N! 37-20 /248 i Nb 07-104 B AonoBueuunvrra ai4
25.O7.94 p. Nb 90/63. flepeo4inxa roBapno-marepiaar,nnx rlinnocreff
IIOBI4HHa rrpOBOAr{TrrCb oAr,rH pa3 Ha rvricarlr aa r4inaur,r, ulo cKJraJrvcfi y
pospaxyrrnax ia nocra.raJrbrrrrrcaMr{ ua xiHeqr [onepeAuboro ruicaqa. V
Bnrla.qny nigcyrnocri HaAxoAlKeHr TMII Ba HoBr{Mr{ rlinarru ni4cranorc
AJrs Br4snaqenn.a rroBoi rlinra uoxce 6yrn 4oxyrreHraJrbre ii ni4raep-
Axcerrus aa ni4nr.rcorr rcepianzxa ni4npraewrcrBa-nocrar{aJrbHr,r$a. .flrcrqo
)rd HaAxoAlKeHr TMI{ Ba HoBr{Mrr rlinavrrn He 6yro i 4orcyrrenraJrbne
ni4'reepgnceHHff rrocrarraJrbHrrxa npo noai rlinlr aiAcy,rHe, To .qoouiurca
saJII{rrrKiB TMI{ uponoAr4Tbcfi sa rlinaur.r, ulo cKJra,rrrcfi Ha rrac 4ooqiHxra
na anaaori.rni rrapo6u, sxi nzrorosJrfirorr,cfi ni4npueucrrawlr Vrpainu.
Bxxo4aura B HaBeAenoro, peayJrbraru nepeoqinrclr TMII (y paei sMiur
qin), uponegenoi a nopyrueHH,rrM BcraHoBJrerroro [opfiAxy, BBa]Karort,cfl
negiricrurlrx. V qrouy BrrnaAxy uepeniparou[ii rroBnueH Brranar{vrr{, Ha
.axy cyMy 6yao aannrneuo orroAarnonyaanrafi nplr6yrox (.qoxig) snacri-
AoK BiAHeceHHfi cyM Aoorlinxlr Ha nofioBr{enn,fi BJracur4x o6opotnrax
xourtin fiiAflppreMcrsa a6o BiAEeceHHfi erpar: nig nepeoqiHxu na s6urHr4
uignpzemcrna.
"fforo)KesuflM rrpo rropfiAox yqiuxn i peanieaqii npo4yxqii, qo sa-
JrerraJracb, B rpyrrr{ ronapin urr{poKoro B}r{r{TKy i npo4yxrlii nnpo6nr,rvo-
texni.*roro [pr4auaqeuH.fl", BarBepA]r{eHrrM Haxasoivr Min$iny ni4
10.09.96 p., nepeg6aqeno MolrcJrranicrr y4inxra rorapir rur4ponoro Bli{r{r-
Ky, rrpoAyxqii nupo6nruo-r:exui.*roro fippraHatrenrrfl, u{o aanexca-nrca (ne
Malorb sbyry 6iarure rpbox uicaqin i ne xopucryrorr,c,fi floilr,rroM y
cuoxcr,rna.ris, a rarcoxt roBapr{ Ta npoAyKr{ia, axi qacrxoBo BTparuJrr{
cnoro uepricny anicrr).
Aygzrop nepenipae npanranuricrb Brranaqeuufi o6cfiriB roeapio i upo-
AyxIIil, rqo ni4nararorr, yqinqi., opraniaaqii upone4enHa yqinrcu r:a ii 4o-
KyMeHTaJrbHoro oQopmnennn. Oco6Jrr{Ba yBara npu4i.rrse'rr,cfi Brrauarren-
,| ----
163
| | r( ) /IxrepeJr Qinancynarllrfl yILiHrcI{ ta ni4o6pamenns ii B 6yxl'arrepabro-
rnv o6nircy. Cyrvra yqilrxrz aignocurrcfl Ha pe3yirbTaTl4 Qinancono-rocuo-
r1rr1x:r,HOi Aig1rnOCti ni4npraemCrBa JII{Iue 3a HSAOCTaTHOCTi TOpTOBeJIrIII4x
rrrrTl6arox ra KorrrriB Oonly 4ooqinrcra roBaprro-MarepiaJrbr{r{x qinuocrefi.
13.3.3. Ay4ur nna"noqisrux ra rrrnlmtoanorryBam{x rrpem{eriB
Ay4ur rvra.norliuuux ra rrrBI{AXoBHoruyBanrrx npeguetin fl poBogr{Tbcfl
il(x)1'aIIHo.
Cnouatxy ayAl{rop Br4BrIa€ cl{creMr{ o6aixy MIIII Ha rriAnprreMcrBi.
llrr:lravae, fiKi BuAa wranoqiuHnx ra IxBI4AKoBHotrryBaHux npeAMeriB Bz-
t(ol)r.IoToByIOTbCfl.
/[ani nepeniptrerbcs upanu,lrnic'rt ni4neceuna npu46auux upe4uetir
'lrr rirco6in Ao ma.noqiuul4x ra rrrBl{AnoauoruyBar{r{x npe4ilretia 3a Kpr'ITe-
lrirrnnu, BcraHoBJIeHI{Mu BaKoHoAaBcrBoM" ,{na qroro 4ocai4xcyxlrbcg rrep-
rrrrrrrri 4oxyueHTrr B onpu6yrxynarrnrr MaJloqiunrax ra ruBrrAxoonorrryBa-
r u x rrpeAMetin, ua nigctaai fir{I4x ayAI4Top po6I,ITt' BI4cHoBoK fipo Aorprr-
r\lrrurJl ni4upraeucrBou Brruor BarconogaBcrBa 3 ttlrraur ni4necennfl rrpu-
,rltirrrrrax saco6iB ra rlpeAMeria Ao MilIn.
Ay4nrop noBrrneu nepenipntu, uu MItrIfI ei4o6paxcalorbcfi Ha paxyn-
rcv I2 Hesarexno ni4 Alr(epe,Il xotutiB, aa paxyuor fiKrrx BoHu npugdani.
Ilenlrrcy yBary cnig npu4ial{rlr nepeBipqi npanu.nbrrocri ta o6nixy
r'ru(:aHHfi MIIIil. Mero,u ix cnucannff noBrrrreH ei4nosiAaru BI{Ay ra
rrrrp'r'ocri MIIII ua ni4npuelrctai. Cnoqarxy uepenipfirorbcfl MIIIII' sxi
rrorrrricrro cfirlcaHi Ha Bl{po6uvqrBo a6o Ba flKrrMI{ Srroc HapaxoBarrrrfi y
gro:rnnipi 100%.
/[a"ni uepeeipflIorbcfl [peAMern, cnracani rrrJlffxoM HapaxyBaxuJr 3Ho-
cy u posrnipi 50% Baprocri npl{ repeAa.ri ix si c}cfiaAiB e excn;ryataqiro
'r'rr rr posvripi peurrra SOoh r.pu au6yrT i. ,fr ni4cyltor, uepeeipRerbcfi
r()l)rrAoK cnr.rcarrHfi upe4metie ruJlffxoM HapaxyBanH.fl Srrocy, BI{xoAfltI}{ a
'r'cprrriny ix c.nync6ra. Ha xoxnowry etaui uepenipxu upaBrrJrbnocti cnn-
('r n rrfl MIIII ayAI4Top Bl{srraqae siAnoniAHicrb Bl{}topficraroro uignpr-
(' M(i'r'BoM MeTOAy rrr.rHHoMy SaKoHoAaBctny vrpainlr.
llicna rlboro nepeaipaerrc,fl rrpaBuJlbnicr:l ne4enna o6nixy currcaHr{fl
nrr.rroqiuullx Ta IIIBIIAI(OAHOTyBaI{IIX npe4Uetin: rII4I BIIKOpuCTOBye IIiAIIpI{-
IM(:'rtso 4na o6;rircy srocy MIIIfI paxyrroK 13 "3noc MaJloqiHrrr{x ra rrrBt4A-
r(ollrolryBaHl{x npeAMeriB", flKa cyMa Brrocy nigo6paxena na rcpe4rati pa-
x yrrKa 13 e xopecuon4enqii 3 Ae6eroM eiAuoaignzx BI4TparHr{x paxynrcin.
l'rlrvrbraru ocraHuboro erarly nepeBipxr'I neoSxiAno SicraBl'trvr 3 Aanav:ll,u
rrcpcripHu meto4ia cnl4canur{ MIIIII, fiKi BuKopucroBye ni4upraenccrno.
Mc'r'oro ramoro BicraBreHHfi e [i.qrBepA]rcenHs rrpaBrrJlbHocri sacrocyBau-
r r rri4npueucrBoM Toro irl4 inuroro MeroAy crrlicauHfl MIIIil.
r
I{a aarepruarrbHoMy erari ayAr{ry MIIII BcraHoBJrloerbcfi BiA[oBig-
rir:'l'r, clrgTerrltrnnx norasuuxis B HaflBgocri ta snocy MIIIII rroragnr{-
164
KAM AHAJIiTI{IIHZX TA IEPBI{HHI4X AOKyMeHTiB. AJIfi qboro sBiPflIOTbCff
AaHi 6arancy, foroBnoi Knlrru, ni4ovrocr:eft s o6.nixy MIIII ra rrepBvH-
rrux AoxyMenris Nri*c co6orc.
13.4. Ayaur poapaxynrcin a locrarriLjrbnuraMr{, rroxymlflMr{ Ta
/.
SiMOBHr{KaMr,r, AeOlTOp:lMr.r Ta Kpe4{rop:rMr,l
Ognuu s rlar?naroMirur,rx ryrowrenria, axi xapaKTeprioyrom Qinancoae
crauoBr{u{e nignpraeuc'rBa, e craH poepaxynxin a 4e6iropaMu ra Kpe.qr4To-
paMra.
Poapaxynxu prim KonTparenTarvrr.r a4ificnrcrorbcfi arepeo ycrauoBr/r
Sanxis rtrrJrsxoM 6earoriaxoeoro poBpaxynny, rvriur,r ryraftxa (6aprep), no-
raruenxfi 6oproaux Bo6oB'fiBatrb.
Ocnosnr4r4 saBAanrrrrM ayAr,rry poapaxynxin e:
L ) ecranoraerrnr{ peaJrbnocri 4e6iropcrrcoi ra KpeAfiropcrxoi sa6op-
rosauocri:
2) uepenipxa HaflBnocri npocrpoveHoi ge6iropcrxoi ra KpeAr{rop-
crnoi saSoproeauocri;
3) ncranonneuss,qe6ir:opcrxoi ra KpeAvropcrnoi aa6opronanocri, a
arcoi vrranyn crpox nosusuoi gaanocri;
4) uepeaipxa cnucannrr sa6opronauocr:i, crpox uososuoi 4anuocri a
axoi uuHyr;
5) nepenipxa npaBr.rJrbrrocri o6nixy 4e6iropcrrcoi ra xpe4raropcrxoi
aa6opronanocri safielxuo ni4 npuftHaroro Merogy BnarrarreuH.fl pea;ri-
aaqii ra nra4ir pea"niaaqii;
6) nepeaipxa ilpaBr{Jrbnocti ra o6rpynronanocri cnncanna aa6opro-
aanoc'ri.
.{xepeaamrr inrbopMarrii .qJrrr rrpoBeAeuufi ayArrry pospaxy'r*ciB B rrocra-
rraJrbur.rxaMla, fioK]mqtrMn ra BaMoBHL{KaMI4, 4e6iropa:vru ra HpeA}rropaMl{ e:
1. Pericrpra cr4nrerltqsoro obnixy i asirnicrn (6ananc (tpopua N! 1),
foaonna xnrara).
2. Pericr:pn cr4nTerr/rrrHoro i anaairlrrrnoro o6aixy poapaxynniB (r{cyp-
HaJrrr-op.qepu JS 6, 11", 8, 7; ni4owrocri N! 16, 15 ra in. ).
3. flepnuuni 4orcymenrn a o6niny poapaxynxin (naxla4ni, paxynxz-
Qaxtypu, AoroBoprl ra iu.).
Hopuarraeua SaBa:
1. floaoncexua "flpo oprauiaaqiro 6yxraarepcrxoro o6rixy anirnocri s
Vxpaini", BarBepA)r{eHe flocranosoro KMV sig 03.04.1993 p. Nb 250.
2. "Bxagisnr.r qoAo oprauisa4ii 6yxranrepcrnoro o6"rrircy n Vrparni",
BarBepAffceui uarasolr Minrpiny ria 07.05.1993 p. }..lb 25.
"flpo inneHrapnaaqirc ocnoanlrx aaco6ia, nemarepiaar-
S. Incrpyrc4ia
nzx axrrasiB, ToBapuo-uarepiansurax qinnocreft , xoruria, 4oryuenrin ra
pospaxynxiB", Baraep4)Kena rraKasorvr Min(piny nia 11.08.94 p. Nb 69.
165
4. Saxon Vxpainu "flpo ono4arxyBanlrfl nplr6yr:ny nignpltemctn"
iy 28.12.94 p. N 334/94-BP.
5.3arcon vrparuz
,,flpo nnecenn,s sMiH i 4OnOaneur 4o Saxony Vnpar-
rrr.r "flpo ouo,4arKyBanna npz6yrrcy uignpn€McrB" nig 22.05'97 p'
.Nrr 283/97-BP.
6.flonorxenna (crau4apr) 6yxraarepcbrcoro o6aixy 10 ",{e6itop-
r,r,rca ea6oproBaHicTb", saTBepA?rcefle HaKasoM Minicr:epctna sinancia
Vrcpainu sig 08.10.99 p. J$ 237.
?. flonorrtenna (crangapr) 6yxra"nrepcr,Koro o6-tixy 11 "3o6os's-
:riillHfi", saTBepAlrceHe rraKasoM Minicrepcrea QiHaucin vrcparrr nig
:ll.01.2000 p. Jll! 20.
13.4.1. O6uirc poepaxym{iB
Byxrantepcrxr'rfi o6nirc poapaxynxin lo 01.01".2000 p.
,{na o6.uixy poapaxyxxiB BrzKopr4croBylorbcfi raxi 6yxranrepcrxi
l)ilxyHKll:
rrocrarraJlbH}rKaMrt Ta [lAprrgr]tI4KaMI4";
n=nrxvH*,r B3 rrocrarra-
1) paxynor 60 "Pospaxynxl{
2) paxynon 62 "Poapaxynnrt rloxyrrqtrMr{ Ta saMoBul{Kaltfi";
3
o'Pospaxynxra a pisur'rivru 4e6itopaMlt Ta r(peAllTopaMu"'
3) paxyuon 76
Byxra,'Itepcrxr,rfi o6.nix poapaxyrxiB BeAerbcfl n rxypna"ni-opaepi Jllb 6'
lJ :ril Ko}}{I{I4M r{oI{TPareHToM.
ldla o6,riHy poapaxynnie uicrs 01.01.2000 p. Blrrcoptrcronyro$ taxi
(iy xran'repcrxi paxynru:
1. Paxyuox 63 ,,PoapaxyHKrl 3 rrocTar{aJrbH}rKaMlr ra niApsAsrarca-
nr u". Ha qboMy paxyHKy BeAeTr,cfi o6.nix poapaxyrrxie 3 IIOCTa!IaJIbHI{Ka-
nn rr ta uigpaAHI4KaMtI 3a oAepScagi toeapuo-wrarepialrni qinnoCr:i, Elllto-
rprrri po6oru i naAani IIocJlyI'u. 3a Ae6irom paxyHKa 63 "PoApaxyHKLI 3
trocTarIaJIbHI{ftaMI4 ra niApgAnnxaMu" ni4o6paxaeTbcJl IIOTaI[e]IH.fl' c[u-
(:1rrgfi Ba6oproBagocti sa O,4epXani ni4 noctauansnr'rrtis ra nigpagnnXin
'roBapHo-Matepiaasurx uinnoctefi , uprafinatux po6it, nocJlyr' 3a KpeAr{-
,r,oM sa6opronauicrr ni4npueMcTBa. Faxynox 63 "POApaxyHKII 3 Uo-
(
-
"riilqaJlbHldraMr{ Ta ui4pa4nranaMr4 " M a€ tani cy6paxyHKr4 :
1 "PospaxyNttfi a Birrl4anfl HI{Mr4 rrocraqaJrE IruKaMu" ;
- 63631 "Poapaxynxu g inoseivlur{Ml{ rrocrarlaflr,HuraMu"'
-2. Paxyuort 36 "PospaxyHKll 3 noKynllflMr4 Ta SaMoBEIlrKaMtt", flKl'rfi
rvrae raxi cy6paxyuxtl:
"Poepaxyuxu s ninrugHflHrrMl{ roxynqauu";
- 361
S62 "Poapaxyuxtr a iHoaeNIHI4MI4 rroxyrrq;rMlr".
-
3a Ae6erowr paxyHr(a 36 ni4o6paxaerbcfl rpoAa)ftHa naptictr peaai-
:lonanoi upo4yxqii, tonapin, BI'tKoIraHlIx po6it tol4o' 3a KpeAr{ToM -
cyMa rrJraTe)Kia, aHi nagifiurnra Ha paxyHKr4 uignpueucrB, y Kacy, ra inui
lrrrAr{ poapaxynrin.
r66 167

3. Paxvnox 37 "PoapaxyHnrl B piauuuu 4e6iropaura", Ha HboMy Be- Ilpodoe:rcenna ma6n. 3.9

Aerr,cff o6.nirc pocpaxyuxia aa nororrHoro 4e6iropcrxoro aa6oproBaHicrro o I 2
piannMrt .qe6iTopaMn Ba aBarrcaMr{, BLrl\ar,urv.r4, HapaxoBaHr,rMr{ Aoxo,qaMfi, llrii4o6parxenna oa6opronanocrr 62 46 36
aa uper:eneiflMr4, ga ai4urnogyeaHHfiM BaBAaltux a6lrrxiB, ga rrosr4Ka.Mrr rrKynqis ra 3aMoBrtlrxie aa sn-
lt(.
-r.nenin KpeAlrrnrrrx cninox ra aa iuruuura onepaqismu. 3a ge6erou pa- ;onani po6otu, xagani rrocJryrfi,
It(
xyHxa 37 "Poepaxyuxrr B piaHr.rMu ,qe6iTopaMu" ni4o6parxa€rbcfi BrtHr4K- l)(rc:r.niaonauy npogyrcqiro, axrqo
I i/lnpfi eMcrBo BI,IKoPT{croBYe
rri
HeHHfi 4e6iropclxoi aa6oproaauocti, Ba KpeAr{Torr ii noraruenua. Pa- 4o'r'oA HapaxyBaHHfi rlpn Br4SIIa-
37 "Poapaxynxrr B pianuMr.r ,qe6iTopaMr.r" uae-raxi cy6paxynxr.r:
M(
xyuon rcrrni
'!1 uzpyrrcrl Bi,q pearisal{ii
371 ooPoapaxyuxv ga rvrqarrvrlrr arancavru"; (,')'rpr.rMaHHfi aBaHcY 51 61 311 681
- 372 BTA

- 3?3 "Pospaxynxn o ni4anirnr,rnnrn oco6amr";

"Poapaxyuxr4 Ba HapaxoBanr4Mrr 4oxo4aun";
il(rorcyuqir
37t 301
- 374 "PoapaxyHrcr{ Ba rrpereuaiaun"; llIcpepaxynanna aBaHcY 61 51
il(( )crallaJIbHIrKy
- "Poapaxynxra sa ei4nrxoAyBaHHfl aaBAaur4x a6ur:xie";
- STS
376 ga rroar{Karvrr,r .rnenie rcpeArrrntrx cni,rox";
III poee4euua aaaircy Baa€Mooa- 60 62 63 36
-- "Pospaxyr*cr{ ioproaanocti Ba
(lr roBapoo6MiH-
377 "Poapaxyuxr.{ B iururrMt4 ge6ir:opaur.r". illr n m (6aptepnrau) xortPaxrolr
- Paxynox 68 "Poapaxyuxr.r Ba inrulmm oneparlifiMr.r". Paxynox 68
4. liTluecenna na a6urrcu ui4- 80, 18 62,76, 441 36,377
nnae raxi cy6paxyuxlr: I l)hc McrBa npocrpoueuof 61
"PoepaxyHrcfi ga aBaucaMv oAepfitaHuMu"; i'ropct,xol sa6oproeanocri
- 681
ri'6
682 "Bnyrpiurri poapaxynxlr"; )rr ncarrrrs rrpocrpoqeuol
- 68 3 " BuyrpiuruborocrroAapcrxi poapax ynnrr'" ; , l,(.lt r.lropcbKoi la6oproeaaocri
- 71o 01.07.97 p.) ua
- 684 "Poapaxynxrl Ba rrapaxoBaulrMrr ni4corravrlr";
685 "Pospaxynxn e inruraMrl xpe4lrropaur".
I r/lnpI{€MCTBaX:
60,76 68
- '/lcp]ItaBHi4x;
60, 76 80
- rrcAeplr(aBHIIX
Ta6nuqn 13.9. Byxralrepcr,Ke rigo6panceuur r o6.nixy poapaxynrcin ( I rlr.rcarxs npoctpoveroi rPe- 60, 76 80, 48 63, 447
3a fl.nauonn paxynxin 3a fl.rraxou r1 r lropct xoi 3a6oproBarocri 685
Snicr onepaqii
go 1 ci.rua paxyurin nic,ra rrir:"rra 01 .0?.97 p.
2000 p. 1 ciqrrg 2000 p.
,{-r K-r Ay4ut poapaxyl{KiB rlpoBoAI4Tbcfi B KiJrbKa erafiiB.
,{-r K-r:
I 2 t
IIa nepwona emani Heo6xi.4Eo BCranoBlITr4, rrr4 ue € BiAO6palKeHa B
4
rrir.rranCi ga6OprOBaHiCrr, npoCtpoqerloIO. I],e aCranOaJIIoeTbCff SiCTaBIeH-
Ha4xogxcerrns TMU nig 05, 06, 60 20,22 63 ililM repMiHiB po3paxyHKin, yxaaanrax y AoroBopax' pospaxyHKax' paxyE-
nocra'raruHraris
08, 12 rtrrx-cpaxrypax. PearbHa Kaprr{Ha HafiBHOCTi rrpocTporleHoi 4e6iropcr-
Bigumogyeanus II,{B aa 68, 67 /2 60 644 63 rroI a6o Kpe,qllropcb6oi sa6oproBagocTi ,qae Mo]IcJII4niCrr 6inrru 'IiTKo
npu46aui TMI{ lqoAg BI{SHa1ISHII51 OiHaIICOBOTO CTaHy
lx)llpaxyBaTg eKOEOMitIEi 11OKaBHI,IKII

Bi4o6pan<eur.fi BranoHaur,rx po- 20,23, 60,76 23,25 63, 685 il r/lrrpI{eMcTBa.

6ir ra noc.rryr, r1o eigHocarsca 24,25, Ha /pyeony emani posrJrflAaerbcrr Ae6iropcbKa a6o KpeAtlTopcbKa
Ha Br,rrparrr eupo6unqrna 26,44 rrir6opronanicrb, TepMiH rrosoBy rl{oAo flKor MlIHyB.
Bi4nrrcogyaanua II,(B 68, 644 63, 685 Teprvrin nosoBy sriAHo ai 71 cr. l\nnilrnoro $oAeKcy vrparnu c'ra-
ea po6or:ra 67 /2 60,76
Ta rrocJryfu rrorrr.rT; 3 porwt. Tomy CuouaTKy Tpe6a BSTaHqBIITI.I HaflBHicTb 4e6itopcr'xoi
Bigo6paxenxa po6ir ra [ocJryr, rrlr6oproeanocTi, 3a flKOIO MlrHyB TepMirl rroSoBy, SicTaBuBIxu AaTII poSpa-
npu46aur.rx TMI{, , y,, no"r* AOKyMeHriB, AoroBopiB ua ri4naHralrceHHJ{ TOBapiB' npoAyKllii
BI{KOPI,ICTAHI4X AJ'I fi (rllHonanrlg uocJlyr) 3 ,qoKyMeHTaMI{ ix orr,Tarr.
uerupodnzvux norpe6 81,87 60,76 44 63, 685 flic.ng ql,oro nepenipaertc,fi rrpaBr{Jrr,HicTb cnucaHHE IIiA[pu€McTBoM
TlcCriT opct,xoi sa6opronaHocri, repMit
nosoBy Ir{oAo flKoi MI4HyB'
168
.{o 01.07.97 p. ari4no ai cr:arrero 9.8.7 Saxony Vxpainn "flpo
onoAarxyBaxnn nplr6yrrcy ni4npueMcrB" r.ig28"12.94 p. sasHaveua aa-
6oprorauicrr nnae 6yrn ri4ueceua na s6wrxw ni4npueucrna, r:o6ro na 80
paxyHort'oflpudy,rxu i g6lrrKra".
.{a"ni ecranoB,lrro€Tbcfi na.annictl, KpeAr4Topcbxoi oa6oprosauocri a
rrpocrpor{etrau repuiHoM rrosoBy ra nepenipa€Tbcfi rrpaBr,raruictr ii cnra-
caHHfl. 3ri4no a n. 63 flonoxceuns "flpo opraniaaqiro 6yxranrepcbxoro
o6nixy i aritnocri", Barnep4?rceuoro flocranosorc lCa6inery Miuicrpia
Vxpaiura ei4 3 xnirus 1993 p. J$ 250, cyMr4 lcpeAr{ropcl,xoi Ba6oproBa-
lrocri mint rriArrpraeMcrBaMra HeAeptrasHoi @opmu n.rracuocri, repuin no-
BoBr{oi AaBnocri uloAo fiKr{x Mr{HyB, ui4.nararorr ni4necennro Ha peayJrb-
rarlr SiuancoBo-rocnoAapcrxoi 4iantnocri y Hacry[Houy wricaili nicns
aaxin.reuna repuiny rrosoBuoi 4aanocri.
B ycix ixruvx BrrfiaAxax cyMrr KpeAr{ropcrxoi oa6oprooanoc.ri ni4na-
ra.Iorb [epepaxyBaHnro nignpra€McrBaMrr ri ycranoraMra Ao 6ro4r*cery ne
niani[re L0-ro .rzcaa EacrynHoro wricnqa uicas saxinrreuufi repvriuy
noar4Bnoi 4anuocri. 3a neceoe.racHe rrepepaxyBaHHfi 4o 6ro4xery clpaB-
Jrrrerr,cfi rrenfl y poawripi 0,3% si.q qr{x cyM sa rox{Hnft AeHb rrpocrpo-
IICHHJ{.
flo.runaro'ru a 01.07.97 p., nepe46arreHo, rqo 6eaua4iftna sa6opro-
saHicrl nignocu'mca na sarosi Blrrparrr Kpe,qr4Topa (neaa"nexcno ni4 eoprvur
r"rracnocri) y paai, rrxrqo repnniH nososHoi gaenocri aa ni4uoai4noro yro-
,(oro B 4e6itopoilr MrrrHyB ao 01".07.97 p. V nrana4ny, KoJrrr repuin roooB-
uor 4annocri He MuHye lo 01.07.97 p., 6eana4ifiua Ba6oproBaHicrb
ni4rurcogoayerbcfi Ba paxyuon crpaxoBoro pe3epBy ra BxJrroqaerbcfi AO
cr(JraAy BaJroBHx Brrrpar. flpn qromy sanoai AoxoAtr ge6iropa (Hesaaerx-
no ri4 Qopnnu n"rracnocri) s6inruryrotbcfl rra cyrry fioro aa6opronauocti,
tepmin uosonnoi 4anHocti Ba flKoro MrrHyB y ri4noei4nufi no4arxonrafi
uepio4, oxpinn Br{rraAKiB, xonr.r 4e6irop HecnpoMoxcnuit uoracrlrr{ TaKy
Ba6oproBaHicrr vepea o6crasuHr,r nenepe6opno\ cunu a6o crraxifinoro
rIaxa (Qopc-uaxcop).
,{a;ri ay4zrop nepeBipfie 4ii 6yxra"nrepir rqo4o rroAarrbrrroro ni4o6pa-
?KeHHfi a o6aixy cnracanoi Ha s6r,rrKr.r aa6oproeanocri. Cnrncaua ge6i-
Topcbxa Ba6opr.oBauicrr anNnae B aKTrrBy 6a.naucy, ale ii neo6xi4ro
o6aiHonynarr.r na nosa6aJraucoBoMy paxyuxy BnpoAoB)rc 5 poxia.
Oco6auny yBary ayAr.rrop rroBrlrreu npr.r4i.uaru poarnagoni rrr{raHb, rro-
B'flBaHXx is cnzcann,au aa6opronanocr:i: nptrrvrr crrvcauH,fi ra fioro o6-
rpynToBauocri. Hanpr,rxJrr/1, Br{suauua ge6iropa 6aHxporovr u{e He e fliAcra-
BOrO AJrfl CnncaHHfi 4e6iropcrxoi sa6opronauocri. BoHa crrucyerbcfl TirbKr4
y Bvrra,qny na.ssuocri niguori4noro piureuna ap6irpaxcroro cyAy.
flepeniparoqrr [paBr{Jrbuicrr ne4enHa o6.nixy poapaxyuxiB Ta BrzBHa-
rrer{Hfl pea.nrnocri ea6opronauocri, ni4o6parxenoi y 6ananci, ayAr{rop crro-
rIaTfiy Br4rBqae nepnranHi AoKyMeHTr{, sxi ni4reepA}rcyroTb naaeHicrr aa-
r*ir*
r69
(x)l)roBaHocti (uax.na4ui, 4opyuenufl, aKrI{ upuftuanna-e4aui po6it ra
iu.), a .qari poarrffAaq ropfiAorc o6,rixy poapaxynxin.
Cnouatrcy Heo6xiAuo BcraHoBI{Trl o6panufi ni4upnemcrBoM MeroA
IilillHaqeHH.fi Bllp)ruKr.r, ulo sacTocoByBaBcfi lo 01.07.9? p., ,fiI{Iltfi rIoBI{-
rrcrr 6yru HeaMiHHfiM BnpoAoBlrc sairuoro nepiogy. Bi4 qroro GaJlexcurb
rr()pfiAoK ri4o6paxenHfl B o6rixy peaaiaa4ii upo4yxqii Ta Ae6iropcbKoi
ln6opronanocti. flpu BacrocyBauui ni4npr,rewrcrBoM MeroAy r{apaxyBaH-
rrrr (ua ni4aautaxceuHfi rpo,qyHrlii) nuxoprlcroByerbca 62 paxynox, a
r l)r.r KacoBoruy rvrero4i (naAxoAncerur.fi rporuefi Ha poapaxynxonraft paxy-
il()r{, AO nacr{ fii.(upueMcrBa) paxyHoK 45 "Tonapra BiABaHTaxceHi, Bu-
rr or raHi po6otra, [ocryrz". -
Ha ocranssovry erani flopiBHlolorrca 4ani [epBr4HHI{x 4oxyueutie a
; rclic.rpaun anaairuquoro ra cuuTerrrrruoro o6riHy.
Ay4rarop AJrfl BcrarroBJrenHfi peaJlbuocri Ba6oproBauocri Mo)fie 3a-
("r'oooByBaru inrui vrero4I,I, taxi ffK poBcI{JIaHHrr ga aApecaMr4 ge6iropin
rr(io xpe4ur:opiB Ba[raTiB rr{oAo [iATBepA]KeHHfi sa6opronanocti, orprr-
rMrrrHfl inQoprvraqii a aoeniilrHix a6o nnyrpitrrrix, neaaleficurrx ni4 6yx-
lrurrepii, A)r{eper, BrrMararfi aig xepienullTBa rrpoBeAeunR anipxz sa6op-
lonunocri B KouTpareutaur,r i n. in.
13.4.3. O6;rir ra ayAur pffipaxyrltiB a niganirmnr'rr oco6arvnr
lli4npuervrcrBo BeAe po3paxyH$rr ai csoiluu npaqinnnxaura. sxi c n
o6;rirconouy crc.nagi ga cyMaMfi, BITAaHI{MLI ui4 seir Ha cJlyx{6oBi ei4pa-
/{)r(orrH.fi, noro.nri [orpe6r4, aaxyninaro cirbcbxorocfioAapcbnoi npo4yxqii
'r'ir upo,qyrcrie ii uepepo6rcu i t.in.
Illr4aua rporuefi ni,q ssit flpoBoAltrbca eignoni4no Ao rroJlo)fieuHff
r lx) BeAeHHfl KacoBI{x onepaqifi y Hapo.quoMy rocrloAapcrni Vnpainra.
Memon i aoa1avHalw ay1umy pospucAHleir s niAllimHuwu ocadarwu €:
I ) nparunruictr, nngaui ra noBepHeHHfi cyM, Br4Aalrl{x ui.4 ssiT;
2) qialore ilprrguarreHHfl, aarconnicrr ra 4oqiarnicu Bl,rrparreurrff
r r iTlaniruux cyrvr ui4anirnravru oco6auu;
3) 4oqi.nruictr nugaui cywr ui4 anir:;
4) nepenipHa rrpaBrrJlbnocti ni4o6palrerrnJr ni4anirnlrx cyM B 06-
.il r Ky.
fl,trepena iruQopnaqit 1na ayOumy.
1. Cltnrerx.rui pericrpu a o6aixy pogpaxyuxiB B ni,qaairnuul{ oco6a-
rvn (xypnan-op4ep N 7).
2. Bananc ni4upuerrctna (tpoprua J$ 1).
3. flepurEuri 4oxymeurra a o6.niry poapaxynKiB g ni4anirHvrvrrr oco6a-
mra (aeanconi aeiru, npu6yrnoni Ta Br{,qarxoBi xaconi opAepr4, npu6ytxoni
/(oKyMeHTrr: Kofiii rreKiB, narnagni, nocei4venna ua ni4pa4xenua, inuri
unnpan4ni 4oxyvrenru).
170 l7l
H opu amuan i 0o rc tt u e n nt u, a rc i pe tt a rw e H nt y fi m b o5 a i rc potpa xyu rc i a .t 'lr.ii rra cKJraA. V ae'asxy g BBe,qeuusrvr aryriu Ao fiopfiAxy Be,qeurrff Kaco-
nidaeimruunu oc06&Jwu rrnx onepaqifi y xo4i ayAr.rry c.rri4 npu4furfiTfi yBary nepeeipqi cBo€qac-
1.Incrpynqia upo crym6oni ri4pa4nceulrfi y Melr{ax Vxpainn i na rror:'r'i snirynauufi flpo Brrr{oprrcrarrus Kor:ris ra noBepuerrus cyM HeBrr-
teplrropii Aep)fiaB-yiracurrrlb CH.{, saraepA)fieHa HaKaBoM Miutpiny |( ( )
l)rrcTar{olo aBaHcy.
Vxpaiur sis 15.05.95 p. N 80.
2. IncrpyHrli.a "flpo rropsAox Be,qeuuff KacoBrrx onepaqifi y Hapo,qno- 'l'a6nu4n 13.10. ByxraJrrepcbrce ni4o6paxennr r o6.nircy poapaxyHxin
My rocnoAapcrri Vxpaiur4", BarBepAlKeHa rrocraHoBoro upanninna Harlio- .r rri;trsirrrulru ocodaun
Harrbuoro 6anxy VHpainu ai4 2 "rrotoro 1995 p. ),{i 21. 3a flnanort 3a fl'ranonr
3. "Hopurr eiAruxoAvnauufi Br.rrpar na ni4pagrxeHHrr y Melrcax Vxpa- .N;, Snicr onepaqir paxyuxin go paxyuxin nic.na
inr,r ra sa xop4on", Barnep4x{eni flocranosorc ICMV nin 05.01.98 p. rftl 1 ciqns 2000 p. 1 ci.r*rg 2000 p.
Il! 10. {-r K-r ,(-t K-r:
4.3axos "flpo euecenus avriu ,(o SaKoHy Vxpaiulr "flpo ono4arxy- Blr;1a.ia cyM B Kacn a niganir 71 50 372 30
BaHHn npz6yrny ni4npraeucrn" nig 22.45.97 p. J$ 283/97-BP. Cnlrcanrrs aa6opronanocri 20,25 71 23,25, 372
5. Hamaa AilAy ".flpo aarrep.qlceHHfi @opnu nocni4ueHna npo ni4pa4- ni4auirnnx oci6 ga BuTparaMrr lra 26,44 44
)nenHn" Bh 28.07.97 p., JS 260. eigpagxenna ra rocnoAapcbKuMrr
6. "Inctpyrcqia npo c,ryrx6oei ni4pn4ncenufi B Me)Kax Vnpaiulr :ra aa BUTDATAMI'I
KopAoH", BarBep,qlr{eua HaKaBoM Minrpiuy ei.a l-3.03.98 p. N 59. Onpz6yrxynanua TMIf , upu46ani 05, 08, 7l 20,22 372
O6nirc poapaxynnir a ui4ariTnr.rMrr oco6aMr{. ,{nn o6nixy poapa- nilseirroro oco6oro 06, L2
xyHKiB e npaqienuraMr{ Ba cyMaMrr, Br{AaH}rMrr ni4 aait 4o 01.01.2000 p., Bi4rurcogyaarua fI,IdB aa TMId, 68, 7l 644 372
BI4KopI{croByBaBcff paxynorc 71 "PoapaxyHxr{ s ni4reirnrauu oco6auu". npu46ani nigonirnulrra oco6arrra, 67 /2
flic.ns 1.01.2000 p. A,'rfl o6rixy poapaxyuxin a ni4arirulrmlr oco6aurz lni 6ygyrr rrarcopwcrani gna
BlrxoprrcroBy€Tbcfl cy6paxynorc 37 2 "P oapaxynKr4 s ni4anirnuMr4 oco6a- nupo6nuqrax norpe6
rwrz", Carr,4o cy6paxynxa 372 Molr{e 6yrr{ Rrc ge6eroeuM, TaK i npe4raro- Cnilcanss Brrrpar neurapo6nnuoro 81,87 71 44 372
suM. Talci noKaBHr{Kr4 ni4o6parxarorbcrr poaropuyro: ,qe6eroBe carrbAo [pr{srraqerrug ni4erirror oco6u
y cxna4i o6opo'ruux axrzsis, KpeAlrroBe carbAo -
y cxlaai ao6oe'n- llonepnerna HeBrrKopr.rcrarrux 50 a1
tl 30 372
-
aaub 6araucy ni4npueMcrBa. 'faxlrwr quHoM, sa Ae6eroM paxyuna 372
ni4snirnrax cvM v Kacv
ai4o6paxcaerbcfi BrrHrrKHeHrlfi Ae6iTopcbKoi sa6opronauocri, Ba KpeAr4- Vrprauarua paniure Br4ganux 7A 7l 66 372
niAcsirHtax cyru o napaxoaawoi
ToM ii noraruesnfi trrr crrr4caunn. PericrpoM Ar'rfi o6nixy pogpaxynr{iB
-
a ui4arirnumu oco6auu e )rcypHarr-opAep lll! 7. Bin .rrBJrfle co6orc KoM6iHo-
saoo6irnoi n;raru
r,aretlia pericrp, sxlrff uicr:utr, asanitnquufi ra cr{HTerrrrrurrfi o6,cin s Ay}um Bumpam na aidpa0rcerurua nepe06avae:
,rinifi noro $opmoro Barrrrcy. 1) nepeniprcy Saxrzuuoro qacy [epe6yBaurra y ni4pa4nrenxi 4.na
Ay4rarop ilorrr{Hae nepeaipnrlr poapaxyHnu c ni4aniruuNrra oco6ailru s BrilrrrarreHrrfl npaBr{Jrr,Hocti poapaxyn}cy cyM Ao6oBux. Bin scraHosJrroerbcfi
Br{BtIeIlHfl onepaqiri nignplremctBa, rroB'flBarrrrx B BriAarrero rpouref,r nig enir. :r;r ui4vrirnarru y nocei4rreHHffx na ni4paArxeHnff npo genr npra6yrrfi Ha
Hafi Si"rruur poanoBcroAlrceHi o nepauii: ai4pa4xeHHff ra BrrAar{a rpo- rvrir:qe ei4pnAlr(eHHfi i 4enr Bu6yrrfl s MicIIfi ri4pagxcenna. ,flxr1o npa-
ureff niA {rsir Ha noro.nri norpe6rz. ,{ani aygurop suafioMr.rrbcfi B HaKa- rr.itnr.tx ni4pa4xeuraft y piaui HaceJrelri [yrrcrrr, ni4vrirxu fipo AeHb rrpl4-
aorvrxepinuuxa ni4upr.reMcrBa crocoBno rco"ra oci6, ,srci nrarorr upaBo {)v'rr.fi i rra6yrra po6narrca B Ko}r(HoMy nynxri. ,{enr upu6yrrs i au-
orprrMyBarr.r roriexy n i4 aeirra nepeni pne rioro,uorpuMaHHa npaqinxu - ov'fl'rr B ei4pa4xcenrff BBarrcaerbcfi Ba ABa 4ui. frcrqo [paIdiBHuK Ha-
xawrra Oyxralrepii. nl)aBJrflerbcfi B oAHoAeHxe si.qps,qxcenns a6o B TaKy micqenicrr,, BBiAKU
Bax"[use rvricqe npu npone4eilri ayA14ry poapaxyHKie a niAaeirHullu nis mae MolrtJrraBicrb rloBeprarrrca na uicqe noctifinoro trpoEcrrBanufl, To
oco6aMu HaJrexcr{Tb nepenipqi 4inrororo nprrsuaqer{Hfl Ta rrpaBoMipnocri ,'(o6oai HapaxoByBaJrr{c.fl y rrorroBrruHorvry poarnipi (.ao 01.07.97 p.), g
BurpatlaHH.fl HrlMlT orpnMaHlrx ni4 aair cyrvr. I{a nepenipxa s,4iricHroers- 01.07.97 p. y noBHoMy o6caai;
cfi rrrJrlrxoM Bic'rasreHrrfl. cyMn aBaHcoBoro cniry aa Bu!,awu sugatxia a 2) nepeeipxy- Br,rrpar Ha rrpoisA Ao vricus ni4pa4rxennfl Ta B aBopor-
.qoKyMeHTaMu, rqo ui4'rnepArrtyrorr, @anrnvne HaAxoAlrceHufi urrx rlinnoc- n boMy rrarrpfl MKy. flparouipnicrr, ni4nrnoAyBaHHs nparlirnnxy Br{rqe-
 t73
172
Ilpo)oauceu.na ma6n. t3.lt
BraAarrl{x BI4Tpar rrepeBipflerbcJr ruJrflxoM sicraBreuuff ni4mitox y no-
cai4uenni na eigpa4rxerruff B AaraMrr, BKaSaHI{MLI y npoianux KBIITKax
flepenipxa ra-
Ta AoKyMeHTax Ha onJlary rroMerrrxauna. V paai, rco;rrt npoieni gorcyuen-
snnocri ra
Trr, qo ni4taep4ncyrotr upoie4 Ta rIpolKI,IBaHHfi, He Molrcyrb 6ytu na,4ani, CIIIICAIIHff
repiauux nignpnenncrBa Mae rlpaBo AoaBoJrrrrri nigrurogynauna naptocri ge6itopcrxoi
upois4y aa MiHiryramnoro naprictlo, a Br{Tparra na naffu noMerrrxanr{fi ra Kpe,4ilrop-
3a HOpMaMr4, BCTaHOBJIeHI{MrI trrrHHtlM SaKOHOAaBCTtsOM.
- cmoi sa6op-
Taxufi ropflAor 4iae 4o 01.07.97 p. flouranaroaltr 3 Apyroro niepiuua roaanocti,
1997 p. Br{rparl4l na aigpn4xcenua @iaraunzx oci6 (npoia4, npoxrananna)
uloAo rxor
Mr,rHyB tePrvrin
Mornyrb 6yru aigruxo4onaHi JItIrue Ba naseuocti crBepAlr{yBaJIbHI{x Ao- rIo3oBy
rcyrvrentin. Ay4rltop o6oa'Rgroao rroBI{HeI{ BcranoBl,(rrr nassnictr o6- t. I Brastra.reExg Harcragni; paxynxrr- BcrarrosrerHa naaanocti ge6i-
rpyHToByroqrlrx AoKyMeHria u1o4o 3r'a3Ky aigpagncennff 3 ocHoBHoIo 4ialr- npocrpouexoi $axtypr,r; n.narirxui 'ropcrxoi oa6oproraxocri, u1o4o
nicrro ni4npuervrctna (aauporueub, AoroBopia, rconrpantir). 4e6iropcrxoi Aop]rueHHff, AoroBopn; aroi uvrya'rePuin rro3oBy;
Ocmaruruin erno.norw ayArrry poapaxynnie a ni4anitrurulr oco6auu e 3a6oproeaHoc- )fiypHaJrn-opAepu uepenipxa rropfiAry ii cnucanns
uepeaipna 4ocronipnocti aaur,rcir, uoB'ffBauux s o6rixoM ni4enitnux cyivr.
I

lrr ra nop,fiAoK J$ 6, 8; Iorosua xull- ra o6rircy

Bona scranoBJrroetr,c,fl ruJlfixoM aictaeaeHHs sanucis y xtypnaai-op4epi lii cnlrcanrs ra, 6a.nanc (dpPNra Ns 1)
Nb 7 s aBaucoBlrM?I asiTaMn ra HacoBI,IMIa AoxyMenraruu. ,{ani xcypHa-
t,.2 Ilnsna.Ieunrr Har.na4ni; paxyrrrr- fleperiprca nassuocri
npocrpouenoi (partypu; nnatincni KpeAl,tropcbxoi sa6oProlarocri,
Jry-opAepa J$ 7 ryrae s6irarucs s Aalrr4Mrr fonoenoi Krrrrru ta 6anancy
npe4ztopcrxoi AOP]^ICHITfl ; AOTOBOPI'I ; rrloAo sxoi MI,IHyB rePwrin
ni4np.raeucrna. ra6opronauoc- uoaoBy; rropfiAry ii cnracasns ta
'ri N 6, 8; lonoera ftHu- o6.nircv
Ta fiopfiAoK 'rcypHa/II4-OpAepr4
Tadnuqa J"3,L1. Merogrlxa rrpoBe,{euns ayAury poapaxyrrrcir s rrocrarraJrr'- ii cnucannn ra; 6a.nanc (SoPua )'l! 1)
HrrKaMu, norcyrrr{gMrr ra BaMoBurrrcaruu, ge6iropaMu ra KpeAr{ropaMrr llepenipxa Haxla4ni; paxyHrclr- Osuaiioi\fireurrff 3 rroPfiAKoM
o6rpyrrona- Sarrypra; nlarirrtxi cflucaHHfl ge6iroPcrrcor ra
Eran neoeniorn Peecrp o6.nixy Ilpoqeaypa avAlrrv Kpe,qr.rropcbxoi sa6oProranocri,
rrocri ta npa- AOpl reHHff; AoroBopl{;
Brrarrarreugtr ix npuur'rn ta
2 4
Haxna4ni; paxyxKu-
srffnocti cnr- nrypHaJIr{-opAepI,I
I flepeaipxa OsHaft oMreHHfi a ocHoBHr.IMr{
r:anng inuroi N 6, 8; lonoena xrru- o6rpyuronanocti nignoai4Ho 4o
npaauarnocri HarrpsMrcaMn poapaxymcia Ha
(parcrypra ; n.narin*ri
rn6opronarrocri ra; 6a.lranc (Sopua N 1) quHrroro SaKoHoAaBcrBa
o6.riry AOprreHHff ;,4OroBOpr{, nignpr.reucrei (6earotinicoei,
roriarcoei, 6aprepuraii o6ruin, I Iligrnep4xten- Harc;ragri; paxyHrrr- Sicraererua,qanl{x nePBI'IHHI{X
1.1 Sara^nrue osHa- )$yprIaJIv -opAepr.r
Nb 6" 8; fo.roeHa xulr- 3acrocyBarlur nercce;rie i r.4.) na 4oc:roaip- ipaxrypu; n.natincui 4oxyuentie a PericrPaulr axa;ri-
iiounenxs a
ra; 6a.nauc (@prua }fl 1) Hocri oaOopro- AoplrueHlrfl; AOTOBOpu; Tr4rruoto ra crrHTerlttlnoro o6.ni-
DOJDAXVHKAMfi
nanocri, ei,qo- ,ItypIIaJrI,I-op.qepu Ky, BI{3rraqenna gocr:osipuocti
L.2 BugHa.rexHa Harcnagui; paxyrrKn- flepenipxa pea"'rrnocti ge6itop- 6paxenoi y l,,l! 6, 8; lorosxa rnu- aigo6parcexoi s 6arauci
peanruocr:i (parcrypu; n.natincui crxoi ra KpeAHropcbxor aa6op- 6a;raxci nig- ra; 6alanc (6oPrua ]',Jb 1) ni4npneuc'ma 4e6itoPcsxot ra
aigo6paxcenoi Aopl^reHHff ;,qoroBopl4 ; rosaHocri, aigo6paxcenoi y IIprreMcTBa KpeAnropcLKoi aa6oProaarocti
a 6arauci Ae6i- 6a.narci (tpopua N! l) ui;raxou
ropcrxoi ra 'rcypHaJrr{-opAepr4
IJ! 6" 8, lonosua rcHI,I- rrpoBeAeHHg eKcrreprI,IBrt uiAsaH -
KpeAuTopcb- ra; 6a.nauc (Sopua Nb 1) TaxyBaJrbxrrx 4oxyuenrie, arria
rcoi ea6opro- snipru i r.in,
saHocri
1.3 flepeaiprca lldypxa.rra-op4epz Blrsna.reurfi npaaunrnocri ne-
o6riry pospa- lS 6. 8: Io.noaga xrru- 4emra ob,nircy poapaxynrcie aaJIelK-
xynxia ra; 6ananc (ibopua N 1) no ni4 onepaqirt (6esroriexosi,
ror:iexoni paxyHntr, 6aprepuuft
o6uin, BacrocyBaHug sexceJris i
r.in.) ri4noai4no 4o trrlrrrnoro
ialioHo.iIaBcrBa
 r74 175
rroc'r'i rra npo4yrqiro (po6orrz, nocnyrrz) iurrorvry cy6'ercr:oni ni4npraeu-
rrurlr,xoi gia;rrnocri e o6MiH na exeinanerrruy cyMy rcoruris a6o 6opro-
-4 rrrrx Bo6oa'seanr. PoepaxyHxra aa pea,riaonany rrpoAyxqiro (po6orrz, no-
)Ill"--rd
AL r'.rrylr.r) Mo)r{yrb a4irlcnroea'rvcfi y rpouroeifi Sopnni, a raxoxc rrrJrfixoM
llt C-b
'lorrapoo6tuinnrax (6apr:epur,rx) oneparlifi vu 6y4r-axux rrz4in rrorarrrexufi
t:rrr.rr ircy) saaendoaa6opronauocri uix c'roponaMr.r rocEoAapcrxoi onepauii
I rr.:r ul)oBeAeHHfi rporuoBzx pocpaxynrcie.
AyArrT pEAJrrsAqri ilpoAyKrlri (po6rT, Bunarucoeuft npu6ymorc
- BaraJrbua cynaa npu6yrHy ni4upueMcrBa
rri71 ycix wr4in gix;rrsocri aa ari'urufi nepio4, orpr4Mar{a ax na repur:opii
IIOCJIyT), @IFIAIICOBI,IX PESyJIbTATIB,
V rrlraiHrr, ii rconrurenraJrr,HoMy urenr$i, y BrrrcJrrorrnir? (wropcr,xifi) exo-
BLKOPI,TCTAHH'I TIPHEYIKY rromi.ruirZ soni, rax i sa ii MerrraMr4, nxa si4o6palr(eua B fioro 6anauci i
rr(./rrcqae npn6yrox nig pea-nisaqii npo4ynqii (po6i:r, uocayr), y romy urac"rri
rrpo4yxqii 4onomixnr..rx i oScayroByroqrrx nzpo6nraqrB, ulo He Marorr,
()r(l)eMoro 6anancy, ocHoBurrx $on.qin, uennarepia;rbur.rx axTr.rBin, qinnux
| 4. | . A1, Nn peari Barlii rpoAyrrlii (po6ir, rocayr ) rrrrrrepie, BaJrrorur{x qinnocrefi, inurux nra4ia $iuancoBr{x pecypcin ta
Ocruoeruunu saa1aHHarwu ay1umy pea.niaaqii npo4yxqii (po6ir, uo_ rurirlepiaarnux rliuuocrefi, a raxoxc npu6yr:ox ri4 opeu4nrzx (niouuro-
cnyr) e BcranoBJrerlHfi npaBuJrbnocri: rrrrx) ouepaqifi, poa.nri ra ri4 noaapeaaieaqiiiurax onepaqiii.
ni4o6parne'Hr{ B o6nixy @axrnuHoi Br4pyrr*r{ ni4 peaaisa4ii po6ir V csorc qepry 6anancoszfi uprn6ytox cxJraAaerbca a npr.r6y'rxy eig
-
(uoc.rryr); pcrr.ltiaaqii npo4yxqii, npra6yrxy rig innroi peaniaaqii ra npn6yrrcy ni4
o:lapeaJriaarlifiuzx onepaqifi .
- nigo6pa*e'Hfl B o6;rixy tpaxruuuzx Br{Tpar ua nrapo6nrarlTBo r r
ra
tlpudymorc eil peanisaqii npo}yrcqit (po6im, nocnye )
pea,riea4i ro npo4yxrlii;
- rr.rpyuxa ei4
lrcrr.lieaqii upo4yHqii (po6ir, nocnyr), BMenrrreua Ha cyMy HapaxoBauoro
Br{srratreHHJr BaJTOBOTO AOXOAy
- noc"rryr); ni4 peaaisarlii rotoroi npoAyrcrlii
(po6ir, (crr./ra.reuoro) uo4arxy ua 4o6an.neny rapricr:r (aa nuuarrcowr ronapoo6-
AoKyMeHTaJrbHoro oeopvr"rrenna pea"rriaaqii rorosoi npo4yxqii.
virrsrrx ouepaqifi B Hepecr{Aerramn), anrlr4anoro a6opy, BsiaHoro Mura,
- rM lr1'lroro s6opy ra inurzx o6os'sgxoslrx s6opir i u.rrarextin, Bvauaqenrzx
ltrepena irurpopuaqii
'ililrrlllM SaKOIIOAaBCTBOM, a TaKOIK IIa CyMy BI4TpaT, II{O tsKJIIOqaIOTbCtI
- Ooprua Nb 1 - 6ananc ni4npuertcr:na, Soprra }gr 2 _ anir npo 71o co6iaaptocri pea;risoeanoi upogyxqii (po6ir, noclyr).
Siuancoai pesyrrbrarrr, .(exaapaqia npo npz6yrox ui4nprzemcra.
[fpu6ymorc eil nosapeanisaqiilnux onepau,ii.t xourrie, o4ep-
- ECypna"rrfi-opAepr{ l, 2, 3, 4,6,"1,L, 12 (npu Brrrcoprdcrauni nryp_
cyMa
Harrbxo-opAepnoi Qopmfi BeAeHH.fi 6yxraarepcrxnx eauzcin). )rcvBaHa nigupuenncrnou nig noaapea.rriearlifinux -ouepaqifi i ouenurena
freparauni 4oxyrrenru na ai4uycx roroaoi npo4yxrlii ei crc.rra4y. rr cvMy Brrrpar ua r1i onepaqii.
- Eanxiecrri fipo pyx xo'rrie Ha pospaxyuxoBoMy paxyur{y. l[na qinefi orroAarrcyBaHHrr .qo BeAeHH.fi Samony Vrcpainra "flpo nHe-
- Itaconi ssiruszfirzcnr4
a AoAaHuMH upr.r6yr*ono-Br4Aar*oBr4Mr.r AoKyMeHra-
(:crlHfl suin 4o Saxouy Vxpainrz "flpo ono4arxyBannfi upu6yrxy
-
MI4 Ha onJrary paxyHxia. rri7lnpraevrcrr" ni4 22 rpaaua 1997 p. J\lb 283/97-BP nopagorc BraBHa-
it()tIH.tr Btrp] {Krr ei4 pea.niaarlii npo4ynqii (po6ir, uocnyr) BaaBepA}fiyBaB-
- fl-'rarixcni gopyuenn.ff Ha orrJrary ri4nanraxcenoi npo4yxrlii.
IloAarxoni Haxna4ni. r'il posrropflArruM AoKyMeHToM repirnzxa ui4nprneucrsa Ha noroqHufi
- Knurn o6"rrixy fipoAa]rcy r:oeapin (po6ir, noc.nyr). trirc i sugEa.rancg:
-Ay4rzropy npu nepenipqi a) na rignauralreHy npogylcqiro (po6oru, nocnyrz) MeroA rrapaxy-
cai4 Marr{ Ha yrasi, qo Ao Ol.O7 ,g7 p. AJr,fi -
Br.rsHar{eHrr,fi npuoyrxy niA pea"rriaarlii eacroconyBalrvcfl. raxi illl I{HtI;
reprvriur,r.
Peaniaar4i", npo}yrcqit (po6ir, nocnyr) rocnogapcb*a onepaqia cy6'er-
6) ua Horurtr, r4o ua4ifiru"rru Ha poopaxyurcoBr4fi paxyuor a6o 4o
ta -
ui4npnewrnraqrxor 4ia.urnocri, u10 uepe46atrae rcircu ni4npzeMcrBa xacoslrft MeroA.
[epeAaHHfi [paBa BJrac- -
t76 177

flicns BBeAerrHfi Sarcony Vxpainz ni4 1 "rrnnns 1997 p. Jl& 283/97- 10. Saxon Vxpatru "flpo no4aror( Ha AoAaHy napricrr," nil 03.{"}4'9? p.'
BP .{aroro s6iarurenn.fi BaJroBoro AoxoAy BBa}fia€rbcfi Aara, flrta npnfla- N l(;ttlg7-BP (ia sNIirraMI{ ra 4ouorneuuamra).
Aae Ha uo4arxonr,rfi uepio4, nporfiroM srcoro ri46ynaetrca 6y4r-axa a I l. "Bxaaiexl4 rrloAo opraniaaqii 6yxralr:epcl'Koro o6aircy, oritnocti
uo4ifi, u{o craJracfi paniure: i, VrrllaiHi", aarBepAlrceqi naxasoNr MinQiuy Vrcparuz ni.q 07.05.93 p.
BapaxyBaarrfl $ourtie ei4 noxynqa (aamonnraxa) na
- a6o ,4ara
N;, llfr.
6anniscrxurl paxynox rrJIarHLrHa rroAarxy B orrJrary ronapin (po6it, no- I 2. llononcexnn (ctaugapr) 6yxranrepclnoro o6aixy I "3llnac&"n
cayr), rqo ui4aararcrr peaaiaaqii, s pasi pea,liaaqii touapiu, po6it (no- rr'r'rr(lpAlrceue r{aKaBoM Minictepcr:oa Qinaucin Vrcpaiun ain 20.tr 0'99 p.
cryr) aa ror:inxy Aara ii onpa6ytxyBaHu,fi s xaci rrJIarHI4Ka noAarxy, N;' :l,l(i, ai aNriHan[u i 4onoaneunaura.
a oa nigcyrnocri -tarcoi
- Aara inxacaqii rorinxz 6anxincrxirZ
y ycta- Ili. flonoxeuna (craugapt) 6yxrantepcbnoro o6'riiny 16 'oBrrparu",
uori, r.qo oSc.uyronye rrJlarrrlrxa rroAarfi y ; tir'r'rr(,1)/lr+ceHe HaKaBoM Minicrepcrra Qiuancin Vrcpainu ai.q 31 l-2."q9 p'
po6ir (uoc.tyr)
- a6o 4ata ei4nanratr{eHufi toeapin, a AJrfl - 4ara
Sarcruvuoro r{aAaunfi peay.rrtarin (po6it, nocayr) rIJIarHI4KoM [oAarxy.
Ni' :i ltt.
Ilcpeniparouu ei4o6panceuufi B o6niry ouepaqifi qogo pea"riaailii npo-
Sri,qno a Br4rqeBxasanltM Saxonou Vxpainu ,qo cKJIaAy BaJIoBoro rr1,rrr1il, ayAilropy c"ni4 uitrco pooMelr(oByBarl{ rprr nepiogu: ,qc 0l "07.97 p.,
AoxoAy BKJrroqaerbcfi BaraJII'Ha cynna 4oxogia nig pea"niaaqii touapio (po6it, r 01.07.97 p. ao 01.01.2000 p. i nicns 01.01.2000 p. Ouci*uxr'r go
noc"nyr). {)1.07.97 p. ni4nprzerrncrBaMl{ BacrocoByBaBcfi oAI4H ia 4rcx rcxyicq?Ix
HopuamuaHo-npaaoaa 6asa, t4o peeAJLn€ s0i[tcruerurua niOnpue ncmoa- rvrr,'r'o71iu Brr3rraqeHHfl BnpyrrKl{ ni4 pea,'risaqii, 6yxra.nr:epcrrci SanIlCr{ Ma-
mu peaniaaqit ma Qopnyearuna Qinar+coeux pesArbmamia a Vrcpairui r,, r'r, 6y'ru raxrrMr{ (ra6,r.14.1):
1. Saxon Vxpainn "[po ono4arxyBaHHff upu6yrxy ni4nprzemcrn"
nit 28 rpyArr.n 1994 p. N! 334/94-BP (ia auiuavrra i 4ouonnennaura). 'l'u6LLuu,a 14.1. Byxra.nrepcbrce nigo6paxennr r o6uircy ouepar4iii 3 pe{r-
2. flocranona Bepxounoi Pagra Vrcpaurrz o'flpo Bar:nepgxcennn flpa- rri:rrrlii upo4yrcqii ,qo O1.07.97 p.
BrrJr BacrocyBanH,fi Saxouy Vxpainrz "flpo onogarfiyBanuJr npu6ytxy Kopecnon4enqia paxyurcin upI{ 3acrocyBarrHi
ni4npraervrcre" ei4 27 uepnya L995 pory N, 247 /95-BP. Snicr onepaqil MeTO.4y HapaxyBaHi{,fi RacoB0r( M

3. flocranosa Ka6inery Miuicrpin Vrpainra nig 3 rnitna 1993 p. l,-r K-r -T K-'r
].1b 250 "flpo BarnepAx{egr{fl floloxcennn npo opraniaaqiro 6yxra.nrep- 2 3

cr,Koro o6.nircy i asiTuocri n Vrcpaiui" is sruiuanrrl i gononnennamu. { }l ).ltilI r( foToBol [poAyKillr

4. "TIpo sacrocyBaHHs flolorxenn,r rlpo opraniaaqiro 6yxra.ntepcrroro \'il1)ponauc.nonocti
o6.uixy i sniruocri n Vxpaini". Hanaa Minictepcrna $inancin VHpainu l! l/(rlEirr{Ta)KeHa roToBa npoAyKqrfi 46 40 45 4u

ni4 7 rpanue 1993 poxy Jrlb 25 is alliuamr.r i 4onoaneHHnMrr. (.r;r rlraxruvnoto

tl co6ieaprictto)
Il:rpi rxyBaHHfi cynau II,{B 46 68 46 oit
5. "flopagox BeAeHH.fi rrrrarur{KaMl{ [oAarrcy o6.niny fipupocry (y6ytny)
6arancoeoi raprocri rroKyrrnrrx nnarepia.rrin, crrpoBl{rrut, KoM[,'IeKTyIorrI4x ('tilr(rcrtHHa lpaKTr4trHot coolBap- 46 45
arapo6ir ra nauirQa6pr.rxarie Ha cKJIaAax y lreaaBeprreuoMy urzpo6nurlrni
'li peanisoeauoi nponyxqii
l )(:'l'
(

Ta BaJrr4rrrxax roroeoi npogyxrlii", BarBepA)fienrafi Haxasoru AIAV sil It r71<

t( )t)panceHHs SaooproBaHocrl 62 46
12.48.57 p. Nb 291. lil llriTlaaurarxeny npo4yxllito
rJt tl pricrro pea;rieaqii
6. "FercouesAaqii e Syxra"nr:epcbKoro o6.rrixy BaJroBrrx nr.rtpar i na-
rrir

I l;r71 xoA)Kenrrfi ronrris 51,50 62 51, 50 r+()

JroBr4x 4oxogin", garBepglfieHi Haxaaovl Minicrepcrna Qinancin Vnpainz
rr r/( r rnrrznttip
ris 04.08.97 p. J,,lL 168. llrr trraqeHHff (plEaHCOBOrO 46 80 46 80
7. Banon Vrcpalrz "flpo nuecenns auin 4o Sanouy Vxpauru "flpo ouo-
I ){,1 v,'rr,rary ai4
pea.nisaqii 80 46 80 46
AarKyBaHHn npu6yrrcy ni4npraemcrs" aig 22.05.97 p. N! 283/97-BP (is
srf irraMu ra AonoBHennalrn ).
( )(t.rr rK TOBaplB y TOprlBJIr
:tit :l arcvnigerlxoro sapticrlo
i cunaru noAarxy Ira Ao-
8. Incrpyxqia "flpo rropsAox o6.rracrenH.s
li4 rlaHTalr{eHI ToBaprr:
4auy napricrb", BarBepA?nena HaKaBoM fAIIIy ni,q 10.02.93 p. JS 3.
I

46 45 4I
:raxyniee.nrnoro naprictro 62
9. .(exper KMV "flpo noAarox ua go6aoneny aaprictr" (ia auinamu ;

ra ,qorroBr{eunauz) r.in 26.12.92 p. N! 14-92. 'lill eapricr:ro pea;rioauii

r .l0 l2
 179
178

II po}oercerurus ma6 n. 14.1 r.rl.rii 3 6yxralrepcr,Koro o6"rircy BaJroBrrx Br4TpaT i Sa;1onfix Aoxo.IIiB'
2 3 4 lir,l,lr(,1)A;iKelrr4x HaKasoM MiriQiny ai4 4 Cepunfl. t997 p. Ne 168, wrae
Sapaxynanns xounis Ha paxyu- 51, 52 62 51,52 46 ,, r ;r 16 1)apcarIa pea.rrieaqin roroBoi npo4yKllii TaKr{Mrr 3a[r4caMrr :
xy 6anrcy (eapricrr peaaiaaqii)
Cnucann,s na peaaiaaqiro sany- 4t) 41 46 45 'l'u6nuu,a 14,2. Byxra.nrepcrrce ni4o6Paxenrrff B o6lircy onepaqifi 3 Pea-
niserr,Hoi eaprocri ronapin r.rir r1i I rrpogyrcqii nic.ns O1.07.97 p. ao 01.01.2000 p.
'r
Hapaxosano IIAB 46 68 46 68 ll v il l{1' KopecuonAesrlis
44 paxynxin
Cnncanng HaJrex(Irrx 3a pogpa- 80 44 80 | 'r'r\(
)McilAa- Suic'r rocno4apclxoi onePaqii
xyrrnoM Brrrpar o6iry (qouicavno) il l tl .N! 168 n-r K-t
2 4
Sarpzrrs paxyrrra "Pea.risaqia" 46 80 46 80
(nlorvricauno) 80 46 80 46 BiAsanTaxenna npogyxqii a nacrynnoro
oTrJrarolo ra ei4o6paxenHffM BaJIoB[x 4oxo4ir
O6air ronapin y roprin.ni aa si.usaHrax(egrra
BeAerbcfl aa napricrro peaaiaaqii 48
lr .t 1. Bigo6paxaerr'cff Bapricrb peali3aqii BiA- 62
Bi4nanraxenna tonapin 62 46 45 4l BaHra)r{eHoi npogyxqii, 3a flKy xorurra ai4
(aa napricrro peariaaqii) noKynuff ne nagiftuuu
Sapaxynanua Koruris Ha 5t,52 62 5t,52 46
7.r 2. Sapaxonyerbcff Ao cKJIaAy pea;lisa4ii cyua 48 46
paxynox y 6auxy AOxoAy
(aa napricrro peariaaqii) 46 68,
3. Bigo6paxalorbcs so6oe'aeaunr rqo4o
Cnlrcasus na peaaiaaqiro 46 4l 46 45
cnJrarr4 noAarxy r{a AoAaHy sapricrl 67 /L
rorapin (sa napricrro peariaaqii)
4. Cnracyertca na pea.uieaqiro co6inapticrr 46 20,40
Cnlrcanns ga pospaxyHxoM cyMr{ 46 42 46 42
ei4rax'ra xcenoi npoaYrcqii
ToproBr4x uaqinon, ulo siAHo-
cffTbcff na peanieonaui ronapz 5. Brzsga.{aerrca $iuanconufi peeynsrar 46 80
(uero4om "uepnone ctopno") ei4 pea.nioarlii ro'roeoi npo,qyxuii
Ha-nelxzts Ba po3paxyHKoM 46 68 46 68 6. floranreurs Ba6oproBanocri uorcynqnur'r 5r, 52, 62
4o cnrarn II,(B DO

Cnncanns Br{Buaqeur{x 3a po3pa- 80 44 80 44 rotirxY

Pea"riaaqig sa
xyrrroM rnrpar o6iry ('. I 1. OAepxyerrcs ror:isra 3a peaJrlsoBaHy 50 48
(ulowicauno) roroBv npo4yxtlito
Sarcprrra paxyHxa "Pea.riaarlia" 46 80 46 80 7.1 2. Biao6paxcaerricff pea.niaaqia Ha cyMy 48 46
(qouicavno) 80 46 80 46 oAeplxaHoi rorisKr
3. Bi4o6paxaerr,c,fi 30608'fi3auuff [epe'q 46 68,
6roAncetou s fI,{B 67/7
Cnig anaxarlz Ha re, rqo nepeA rlorrarnoM nepeBipxr4 ayAI{Top rroBl{- 46 40,20
rrerr BcraHoBnrrr HafiBHicrr naxaay KepiBHI4Ka rlpo MeroA BfiSHarreHHfi 4. Cnucyertca na peaniearliro co6ieaprictl,
roroeoi npo.qyrcqii
Bt4pyrrKl4 ai4 pealiaaqii npo4yrqii (po6it, ilocryr). Ay4rarop rarcor*t ro-
5. Bzsua.raerrca t[inaucoarafi peey.nrrar ri4 46 80
Br4rreE [eper(oHarr{cfl, rtr.l ai4uoni4ae o6nix peanisaqii BLlsHaqeHifi HaKa-
Deari3aqii
3OM Mero,4r4rli.
Pea-niaauis 3 fiofiepeAubolo o[JIaroro
Cuurerlr.rrrufi o6nix Ba paxyxxolt 46 "Pea;rigalliff" BeAyrb y )rcyp- 5L,52 48
('r.2 1. Sapaxooyrorbcfl Korrrrrr Ha paxyuox nignplr-
Hari-opAepi ).lb 11 (xcypna.ni-op4epi N 6, eigouicrr Js 8-6). Anarirz'r-
eMcrBa B ycranoBax 6anrie nig noxynqia ar
nnfi o6.rin pea,uiaaqir opraHisylorb oAuorracuo 3 aHa,'IiTr4r{Ht4M o6rixoM onJrara [poA],'KTIiT, rqo rrignarae BlnBqllryxHro
ToBapiB BiABaETaff{eHI4x, BrrKoHaHI,Ix po6ir i na4annx nocJlyr, 7 48 61
'.) 2. O4no.racrio ni4o6pancaetr,cn
fli4npraeucrBo, fiKe fiicnfi 01.07.97 p. AJIfl o6nixy BarIoBI4x 4oxo4in sa6opfoBauicrb ilepeA [oKynrIffMI'I Ha cyMy
Brznopt4croBye paxyHon 48 "Banosi goxo4tl" ni4noni4no ,qo per(oMen- olleprr(aHoro aBaHcv
180 181
Ilpo1oatreunn ma6 n. 14.2 1,()1gx npennifi); pesyJrbTaT alriuu pesepaia neeapo6aenr.rx upenaifi; cnu-
2
,ru, v ropffAxy BaKpr4TT.fl Ha paxynox 79 "(Dinanconi pesy-nrtatr'r""
2 4
r
3. Bi,qo6ptuKarorbcff sa no[epeAHsor onnarrz 67 /t 68
lla cy6paxynxy TO4 "Bnpaxynarrns 3 .qoxoAy" 3a 4e6etou eigoSpa-
[oKyrqrrMrr go6os',fisaHufi a fI,{B uepea
6ro.uncerou ir(ir{r,t.r}c,f CyMa Ha,qaIII4x UiC.na 4anE pea.nigal{ii aHI4}ICOK IOKyIIUflM' aapriCrr

4. flic;rs ai4sauralxenrff nonepeAubo 46 1(,rr()l)HeHr{x [oKyIIqeM upo4yxqii ta torapin ra inruor cyMtl' rqo uigna-
67 /1
on.naqenoi upoAyrcqii ei4o6parxaerrca .rf()'r'b BrrpaxyBauuro B AoxoAy. 3a xpe4urom cy6paxynxa 704 aigo6pa-
HapaxyBaHHx Bo6og'saaul a fI,{B nepe4 ,r11()1,b cnr{caHHfi Ae6etosl4x o6opotin ua paxyfioft 79 "(Diuanconi pe-
6ro.qrxerou .ry.ltL'l'ill'I{".
5. Saxprararorbcff poopaxyHKlt 3 floKyrqffMtl 61 46 Ovura nratpat ui4npzeucrB, noB'fi3auux 3 pea.niaaqien roronoi npo-
6. Cnucyerrca na peanieaqiro co6ieapticrl 46 40,20 rryrcrlii, nigo6paxtaroTbcfl Ha paxyrrgy 90 "co6iaapricrr pea"niaaqii", agllfi
npo4yxqii rvr "rani cy6paxynxu:
rrr

7. BlrsHa.raerrca $inancoertfi peayarrat ai4 46 80 901 "Co6isaptictr peanisonanoi roronor upo4yrrtrii";

pea.rieaqii npogyx4ii 902 "Co6isapricrr peaJlisoBanux roBapiB";
903 "Co6isapr:ictr pea.nieoaanux po6it i noc,'ryr".
Cnig rvrarra rra yrasi, Irlo 6furruricrb 6yxrarrepiB Ha uignpue*rcrnax llfl Ae6erou paxyHKa 90 nigo6pafi(aerbcs rupoSur.rua co6inap'ricrr
BeAyrb orreparrlrBHl{fi uogarxonrafi o6nirc BaJroBr4x ,4oxoAie 6ea eactocy- plr.rr iuonauoi rotoBoi npo,qyruii, 3a Kpe.qr4ToM B rlopaAxy
BaHHa 6a.nanconoro paxyHHa 48, touy Ha paxyHKy 46 aa peanieaqii - crrl4canHg
.rjrrrl)l{.rTfl 4e6erOnuX O6OpOtia Ha paxyl{O6 79 "OinaUCOai pe3ynrratU".
rorosor npogyx4ii o6"nirc caiA BecrI,I MeroAoM HapaxyBaHHfi, HaBeAerrpIM
illra.nrnonrapo6nuui Bltrparrr o6aixonyrorbcfi r{a paxyuny 9l' "Ba-
y ra6n. L4.1. r's.,n,noBrrpo6nu.ri nltrparr". 3a 4e6etou paxyrr6a 91 ni,qo6pag(aerbcfi
Byxeanmepcbr{ufi. o6nirc eomoaot npodyrcu,il nicna 01.01.2000 p. i \,rvut urrrguarlrlx BIaTpaT, Ba KpeAIIT rqouicavHe, Aa ni4nonignnm
MeroAonori'*ri ocnonz Qopuynannt{ B 6yxraatepcbnoMy o6nixy crrrrcanuflM Ha paxyuxn 23 "Br'rpo6ur'rqrnot' Ta 90 "Co-
1r,,:rrro71iJroM,
rpo roroBy upo4ynqiio i ii pea.nisaqiro sl4aHa.ralotrca [I(C)BO
in@oprvraqii
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9 n'3anacu", fI{C)BO "BETparI,r".
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B 01.01.2000 p. noo4rnrbcn B AiIo a6corlorno nosnrl ropfiAon ni.4o6-
vrrrrir:'r'parunni uratparr,r", c[r4cyrorrcg 6eauocepeAgbo na paxynox 79
pax(eHHfl B 6yxrarrepcbKoMy o6nircy onepaqifi a pearisaqii rotonoi npo-
",Irirrrtucosi peByJIbTaTI4". Ha paxynox 79 CII4CyIOTICJ{ BI4TpaTE' rro8'fl-
Aynqii. r:rrri :ri c6ytorvl (peadaaqiero, npoganceM) r'oroBoi upo4yxqii, o6nix sxrax
V "Ilnani paxynniB 6yxraarepcrrcoro o6;rixy, axtIania, xanita.ny, eo-
rrr',/{("r'rrcrr Ha paxyuxy 93 "Bra'rpatl'r Ha 36yr".
6os'asaur i rocuogapcbrcl4x orrepaqifi ni4nplz€McrB i oprauiaaqiit", Ba-
rrep4xcexoMy HaKaBoM Minicrepcrna rpinancia Vxpauru aia 30.11.99 p. ,l,u.6tu4a 14.3. Eyxra.rTepcbKe rigo6paaceuHn BrrroToBrrexu,s i peailiaaqii
llb 291 HeMae auarrora paxynrca 46 "Pea.uiaar1ia".
llrry(vtcrlii
,{na o6.nixy ni4upuerrcrs 4oxoAie (rupyuxu) rig pea"niaaqii nepe46a-
r r

arerro Br4Kopr4croByBarrr paxyHoK 70 ".(oxo4r.r eig pea.uiaarlii", qefi paxy- Suic'r onepaqii [-r It-r
rrox Mae uenui cy6paxyrrrrd: I Br.rroros,leuua npo4yrc4ii
A
2
"AoxiA aig peaaisaqii rotonoi upo4yxqii";
- TOt
7O2 ",4oxiA nig peaaisaqir roaapin"; l.l llepepaxoaarra [peAonJlara nocratraJlbuuroei 631 311
- 703 '0,(oxi4 aig pea.niaaqii po6ir i noc.nyr"; sa ilfiateoiaril
- TO4 "Br.rpaxynagufl g goxogy". Ll. I Bi4o6pa*ceua cyMa noAarxoBoro Kpe,44]y 64L 644
-
3a xpe.qrarou paxynxin 701-703 nigo6paxcaetrcs s6imurenna (o4ep- l.:,, Onpv 6v'ncosani rrarepi a.nr't 202 631

xanna) goxo4in, sa Ae6erour cyMa He[pfiuux nogarrcin | 't I Pogpaxynrcu Ba noAarKoBItM Kpe,qr'rroM e II,{B 644 631
- HaJrelKHa
(axqrasnoro s6opy, rroAarxy Ha AoAaHy aapricm ra inruux, nepe46auenr.rx I .;l Bapricrr, rpaHcnoprHr4x Po6ir: 202 631
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crpaxoBrurKaMH rracrKl{ crpaxoBr4x nnar:eEcis (crpaxoeux nnecxis, ctpa- t..l eaprictr
OnJra.reHa BaHTatr{Ho-po3BaHTa}rdy - 631 311
eanrgzx po6ir

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ff podoatren nn ma6a. 74.3 rr,r,or.o ayArrTopy Heo6xiAHo rriTKO BnSHarrrlrTr{, 3a .fiKI4Mr.r Ae6iTopaMI',I e
I 3 4 .rrr6oprOnanicTl Ba paxyHKOM 45 "TOrapu BiABaHTa?fieUi, g'6Onani pO-
_t.D Oua.rena eapli crs rpancnopry 377 311 ,,,,,,.,, a,]re He 3a oa6Tr4rrHoro co6iBapTictro, a 3a qinolo peaJli-
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r.7 Cnracaui Bvrparw Ha orJrary npaili npaqinnz- 23 t trl rr.ir ir/IHi si,q noxynqs).
xis Kpiu roro sriAHO 3 HaKasoM Minoiny "flpo nrclroqeHHfi Ao BaJIOBI{X
1.8 Curacasa cyua o6oe'asxoBnx HapaxyBaHb Ha 23 651,65 ,,,,,r.pa-,r" na26.02.98 p. l$ 43 Saxruuna Bapricrl' BiABaHraECeHoi npo-
tpou4 ou.naru npaqi 2,653 rr,vrulii, rr1o crarroBrl.rla rla 0L.07.97 p'ca.nr4o rra paxynny 45 srcrroqaerrcs
1.9 Bigo6paNcena cyMa arvroprvsaqii, fi K BaraJrE,Ho- 91 131 /r,() or{JraAy BaJIOBT{X Br{Tpar roro SBiTHOro ilepioAy' xa f,xwit fipufiaAae
svoo6Hil.{i BI,ITDaTI4 /r,: ei4eantaxcenoi ro'roeoi npo4yrcqii. Ay4r'rropy ue-
r'r'il oIIJrarLI eapr:oc'ri
1.10 Hapaxoeaui innri nur:parra 91 65, 66 ,(rxi4no .ri.r.XO BI43HaqI4TI4 4e6irOpCr'Xy Sa6oprgBaniCrr CTaHOM IIa
inrui o | .()7.97 p. 3a HeonJraqeHy BiABaHTaliceHy roroBy npo4yrcqiro ra ii QaK-
1.11 Cnncani BaraJrbHoBtrpo6urt.{i Br4Tparr4 23 91 r n, n y coSl nap'ricrh i ilpaBl'ulbnicrr, a.4ificneHufi poapaxyuxy Qaxtraunoi
r

1.11 .1 Buinni 23 91 ,,,6i naptocT i rotoaoi upo4yxrlii 8a fiorallleHna qiei sa6oproBaHocri'

I,[ a.cmy nruun em&noJyt e ueperiprca npaBI{JlbHOCri si.(o6paxeI{Hs
Ba-
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1.11.3 flocrifini nepoano.uileni 901 91 Ir()Boro AoxoAy ni4 uac aAificHeIIHfl ronapoo6uriHlllax Oflepaqifi nic.na
r.t2 Hapa xoeana c yua a4rvri ni crparI,I BHT4 x Br4Tpar 92 65, 66 0I _07.9? p. 3a Saxonou vxpaiur.r "flpo ono4aTIcyBaIIHn npu6ytrcy
1.r2.r Cnucarra HapaxoBaHa cyMa 79r 92 llr/(rtr)r4eM;n,' ri4 22.05.97 p. Aaroro s6i*o'e'Hs BaJroBrrx goxogie y
1r:r3i 34ificneHrrfl ToBapoo6ryrinnoi onepaqii
BBalfia€Tbcfl 6y4r-axa a nogifi,
1.13 Onpra6yrrcorata roroBa npo4yxllir Ha cKJIaA 26 23
ilt,() ("r'a,[acf paHiIUe:
2. Pea, isaqia rpoAynqii
a6o Aara oi4nantarxel{Hfl roBapiB, a .qJlfi po6ir (nocnyr) - gata
2.1 Biao6paxerra pearisaqis 361 70r {l )i il(l.nrrHoro HaAaHHfi pesyJrbraTiB po6ir (uoc"uyr) uaatnzKoM
IIOAaTKy;
2.t.7 Bi4oSpaxcena cyMa [o,qarxoBrrx ao6oe'aganr s 701 641 a6o 4ara onpu6ytxyearrns roBapia, a 4nR po6it (noclyr)
nnB - 'qara
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2.2 Braroaru rra s6vr noo"uvruii 93 65, 66 roeapoo6miuuzx (6aprepnrax) onepaqifi Aarolo a6iIsrrreHHs sa-
/(.ns
2.2.r Cnracanns Br{Tpar na a6yr npo4yrcqii 79t 93 r 1 g x Br4TpaT BBalKaeT!,Cfi Aata aAificneHgfi SaBepIIIaJII'HOi
rr )
(6a1anCyrO-
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2.4 Cnucana co6ieapricrr' pea.nioonanoi upoAyrqii 791 901 llaniaclr u1o4o ni4o6paE(er{r{Jr 6aprepnrax onepaqiii Ha [iA[pI4eMCTBaX'
na diuarrcoei oeavmraru rrrti :llcrocoByroTb paxyHrcll 48 "Banosi goxo4l4" r:a 18 "BalOBi BUTpa-
2.5 Cnrzcana cyMa Aoxo4y na $iuanconur? 70r 791 lrr", Malorb 6y'rr.r raHuuv' (ra6t. 14'4):
pesyJrbTaT
2.6 Biao6paxceno neposnoAi;resraii npn6vrox 791 447 ,l'u6aw4a 14.4. Eyxra.nTepcbKe nigo6pancexna ronapoo6uinnux (6aprep-
flepenipxro.rfi BaJroBvtir4oxi.q, ayArzrrop Mae npnAiJrrrrr4 HaJre)fiHy yBa- ',ttx) onepaqifi
ry [r4TaHr{fiM BrrsHaqeHna i ri4o6pa}fieHHrr,4oxoAy e paai BiABaHraE(eH- flynx'r Kopecnon4euqia
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ro SaKoHy Vnpainra .Nb 283/9Z-BP. Ili4npr.r€McrBa, nni Ao 01.07.97 p. 'r'l{oMeH Inc'rpyrc- onepaqir
K-r
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.M 168 J$ 141
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2
rIfiMI4, rroBr4Hui a6iar,ruynaTr4 BaJroBi AoxoAr{ craHoM He Ha 01.07.97 p.,
BiasaHraxeuna ri46y.noca pauirre
a Ha Aary BapaxyBaHHn Hourris Ha poapaxyrrxoBr.rfi paxyuon B onJrary nixt o.qepxtanua TMI{ (po6it' nocrlyr)
Taxlrx roBapiB a6o Ha 4ary oQopuJreHHfi AoroBopy B rrpoBe.qeHHfi BaJriKy ()"D Bi4o6paxtaorbcff BaroBl AoxoAI4 Ha Bap- 62,76 48
ga6oproBa[ocri r{r4 ycry[Krr Bt4Morr{, Ha .qary ofiopMreHHfl MarepiaJrb- ricrr eirsaurarxenoi rotonoi upogyft qili
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If po1oatrenn a mad n. 14.4 [Ipo}oatceuna madn 14,

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71 Sapaxouynrrcs sarogi Aoxo,qr{ ,qo 48 46 Saxpuaaromcff pogpaxyuxu Ba

cKrra4y pea-niaa4ii 6aoteouum KoHTDaKToM 60 62
2 Hapaxonyerrca 4o 6ro4xcery II,(B 46 68 :t.r4 Ha ui4crari fiepBrtunrrx goxyrvrenrir,
Cur,rcyemca ua pea.niearliro co6iaap- arci ri4rocarb Ao BaJIoBrrx Bvrpar
40,20 46
aapricrr oAeplrcaxnx TMI{ sa 6aptep-
ricrr, ai4ranraxcenoi npolyxqii
rrnM Rorrrparrou, qeft eaur.rc s4iftcrro-
Buona.raerrca dinancoefi rt pesvmrar 46, 80 80, 46 erbcff y torvry rricaqi, B flKoMy nig6y-
O4epxcarro cupoBrrHy, marepia;rlr aa 05, 60 Jracff BaBeplraarua (6anancyrcua)
6apr:epnoro yroAoro 06 oneparlia 6aprepnoro RoxrpaxTy 18 31
Bigo6paxcaerbcff cyMa fI,{B, arca 68 60 4.7 O4nouacno eigo6paxraerrca napticrr
ei4nrxo4oayerbcrr B 6rogxcery TMII, ari B MoMerrr ix nagxo4xcenna
Saxpranarorlcff poopaxyuKn oa 6y.nra execeni go crcnagy AoxoAy
60 62
6aprepou rvrafi6yrnix nepiogie 83 18
Bi4naurarmenna ni46ynoca nic.na
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6.6 V pasi o}epwarurua
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eigo6paxaerbcff ffK saroai AoxoArr
./(r'r'rcy "C" (poapaxynox $inancoBllx peaynrratin Ba Ko)rcuolo roBapoo6-
O4rouacno uanegeni goxogra nigo- 48 83 u i rr rroro onepaqiero).
6paNcarorrcr ffK,qoxoAlr uafi6yrnix
nepio4ie Ay4urop [oBr{HeH nepenipzrra, a rrpl{ neo6xi4nocri canrocrifino
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Ogepxcaui TMI-\ oapaxoByrorbcrr Ha 05, 06, 60 (.rn lcacoBuM MeroAoM, MeroAoM HapaxyBaHns) Ta pearisoranoi npo-
paxyHrcr,r anpo6nzvlrx aa naci n, 07, 12,
rorapie, Br,rrpar eupo6ur.rqrsa 20,4l rlyrcrlii (sa xaconnu ruero4orvr). A.ue caiA BpaxoByBarll, u1o na 6inrurocti
4 Bi4o6paxcaerr,cff cyMa rroAarxoBoro
rui(npr{eMcrB poapaxyHox OaKTIdlInoi co6inapr:ocr:i niAsanTarrdeuoi Ta
67 /2 60
Kpe,qrrry puur ioonanoi rorosoi upogyxrlii aAiftcHroerbcfi B Brtnopl4cralru.fiM cepeA-
4 Bi4o6parxaerbcfl Br4Hr,rKHeHHff rrr,olo ni4cotKa.
so6os'sgauuff [epeg 6ro4xerou a lla llonorxeuurrM "flpo opranisaqiro 6yxra.nrepcbroro o6aixy ra
fI,(B na cyMy noAarKoBoro Kpe,qr.rry, :rrri,r'rrocti n Vxpaini" J\! 250 aia 03.04.93 p., t. 52 rotosa upogyxqia
axrafi. 6y ge KoMneucoBarr uir npn rr iTlo6pancaerbcfl y onirnoc:ri aa @artuuuoro Bvpo6nlrarorc co6iBaptictro,
ei gean'raxcenni npo4yx qi i 67 /1 68 ill() CKJraAaerbcg 3 Br{Tpar, rroB's3arux 3 BzKopI{craHHtrM ocrroBH}rx
Y pasi ai)aarumaacenna, :rruro6in, cr{poBr4un, Marepiar'Iil, rraJII{Ba, eneprii, TpyAoBI4x pecypcis ra irrruux
Bapticr:r, ei4uau'raxeroi norcynrleri ilrr|l)ar Ha Br{po6HfirITBo rrporqyrtqir. Aae ua ui4npueMcrBax 3 BeJrrrKoro
roroeoi npogyrqii ni4o6paxcaeruca y 62 46 rr()MeHKrraryporc upoAyKqii notovnrarz o6.rrirc pyxy roroBoi upo4ynqii sa
cx.na4i pealiaaqii l(()]rrnrrM ii uaftvrenyBarnfiM [oBI{Herr BAificEIoBarucfl.3a tnep4r,rrvru o6-
Ha gaaxa.reHe y rro[epeArrorvry uyunri rr irc<lnuuu qinaun poa4pi6ullMl4, rrJlar{oBtrMtr'
4
nignauraxcenna ea 6aprepol'r nigo6pa- - Bi,qlycKHI,IMrr, orIToBI,Innr,r,
,rlolonipnnulr rorrlo. flpu 4rouy s xiEIIi MicfiIIff orcpeMo Bl4suarralorbcff
}KAETbCfi BI,IHITKHCHHff IIO.IIATKOBOTO rriilxunenrrr Qarrltunoi co6iBaprocri ni4 eaptocti ii sa o6nixonr.tuu qina-
so6os'ssaxra e fI.{B nepe4 nn u, sxi nigo6paxatorbc.fi y 6yxraatepcbxoMy o6lircy.
6ro.uxcerou 46 67 /1
fli4npnerrcrBa Ao 01.07.97 p., axi Br{BHarraJIr{ Saxtruny co6inaptictr
4 Ognouacno ei4o6pancaer:bcff cyMa rriTlnauraxtenoi rorosoi npo4yrllii Ba KacoBLrM MeroAoM, a pearisoBaHoi
fI.{B, arcy uignprneucrao Mae rpaBo
lrr'r'osoi npo4yxqii Ba MeroAoM HapaxyBar{Hfi, sAificuloBaru raxrafr.
ri4nrrco4ynarn a 6rogxerv 68 67 /2
lx)ilpaxyHoK:
-
186 187

Cr: (@"ur, * @rou * @orr) : {O"n, * Orou * Ou"o) 'LAAuk, flic;rs BBeAeHHfl B AiIo sMirr Ao SaHoHy VHpainz "IIpo ouo4arxyBaH-
rr:r npz6yrxy ni4npueucrB" (a 01.07.97 p.) rpaHrravHa co6iBapricrb
Ae C, nr.rroMa Bara @axrl4.rnoi coSiBaprocri y Baprocri roroBol npo-
- 11ra-rrisonanoi rorosoi npo4ynqii Mae poapaxoByBaTl{cff JIv[Ie MeToAoM
AyKr{ii sa o6riH,oBliMr4 r\iHaMwi @aa, - cyMa saJlulrrKy foroBoi npo- I lilpaxyBarlllf , HaBeAeHI{M Br{Irtre.
AyKrIii Ha cx;:Ia{i Ha rroqaron MicflItrff 3a OaKTrliIHoIo co6inaprict'io (canr4o Hacmgnuun emonoJvt ayArrropcbrcoi nepenipxu e s"rcyRaHHfl rloBtlo-
paxylrKa JS 40 IIa rrorraroK rricarla); @rrou co6iBapricrb
- Qaxrnuna
rroBepHy'roi roroBoi rlpoAyKUii BiA noHyflqin, aKa po3paxoByc'I]bcfi oHlle-
'lrr nigo6paxceun.fi Brrpyqxl{, oAepxtauoi ni4 pea.nieaqii npo4yxqii (po6ir,
uocnyr). flna qt,oro s AaHnMIa cl4uTeTvrruoro o6nixy sicraBrfiIorr'cfi
Mo; @Butr Bapricrb BrrlrycKy npogyxqii 3a MicffIlr' 3a SaHTuaII{Oro co- ,r1irrri nepnznuplx AoxyMeurir, uqo cBiAqarb npo ni4nauralfieuHfi npoAyxqii'
Sirapricrro - (cyvra eigo6paxtena BarlncoM ,{-r 40 K-t 20\; O"un -
- r!rr{oHauHff po6it ta HaAaHH,fl nocJlyr. Ay4I,rtop rIoBnHeH anipratz aa6op-
cyMa SaJrlrurfiy roroBoi npo4y$qii I{a cI{JraAi Ha rrorlaror{ ncicaqr sa losauictl [oKy[IIffM Ba oAep]Karrr{Mld aBaucannra c ana,ritrrqHr'IMrr Aa:urrr'
npo4yrcuia nia nortynqie
o6"[ixosr4lvru qiHaMI4; Ooou
- rroBepHyra roroBa Mr rpo ni4nanrancenna upogyxqii,
Ba o6,ri$oBrcMrz qinaMu: Oo^n- Bapricrr' BHnycxy npo4yxrlii ca micn4r, Oxpennuu o6' exrorvr nepeaipru e BcraHoB,IIeHHfl rrpaBr4Jlrnocti $op-
sa o6riKoBuMLI Uir{aMrr. 14vrJaHHJ{ Burpar, non'fiBanux e peaniaaqi€p ilpoAynqii, 'ra ix poano4i"rr
3a ogeprxanolo [r{ToMoIo Barolo $arcr:reunoi co6iBaprocri (C") poapa- virn peaniaoBauolo ra nepea.riaoBaHolo npoAyHrliero. Tarci Br4rparrr Ma-
xoByerr,eff $axr:rauua co6iBapricrb BiABaHTa}I{eHoi roroBoi npo4yxgii aa ro'r'r, o6,rixonyBarldcs I{a paxyuny 43, a ix cKJIa,4 eiguoni4-
Micfiqr ([-r 45 K-r 40 sa xacosrlM MeroAoM) ta pea,tiooBaHa roroBa - Sopnirynarnca
rro 4o Sarcony Vxpainu "IIpo ono4arnyBauufl upla6yrxy ni4nptlemcrn"
npoAyrcqis ({-r -46 K-r 40 sa rvreto4oM HapaxyBauua). .N;, 334/94-BP r.ia 28.12.94 p.
-
3a xacosutrf MeroAoM lroBepHyra roroBa npo4yxuia ni4 noxynqin Oco6nlrno yBalr{Ho c.nig nepenip.flTu fipaBr{arnicr:r Hapaxynaurlfl Ta
po8paxoByeTbcfi TaKIIM tlr4HOM: ('r.ra'rr4 noAarry Ha AoAaHy napricts, uopfl.qox fiKoro peryJlloBaBcfl Ao
: of .l0.9? p. ,{expetorvr Ka6inery Minicr:pin "flpo fI.{B" eil 26.L2.92 p.
@rou @ria.oo., I 4riA.no.i '4no",
.Ni, l4-92, Incr:pyxrliero "flpo uopa4ox o6qI{cJIeHH'fi ra crrJlarra fI,{B" Nb 3
Ae @nor $aHtzuua co6irapticrb rroBepuyroi BiA nonynqiB roroBoi rriyl 10.02.93 p., a uicna 01.10.97 p. SaronoM yrcpaiuu "flpo fI,{B"
- (,{-r 40
npoAyxrl,ii K-t 45); @"io.rro., Qarctr.ruua co6ieapricrb Bi,4BaH-
-
.Ni, l68/97-BP nin 03.04.97 p,flepeaipHoro ropflAxy HapaxyBauHfl Ao
- -
TalKeHoi, aJre I{e cn.na.renoi roT osoi npo4yrcqii IIa rroqaroK rvricsrla (caar,- 0f .10.97 p. ayAr{Topy neo6xigno BcrarroBr4lrt, 1411 pearisyBaJraca Ha
Ao paxyuxa J\b 45 Ha rlorrarol{ rvlicsus); I{*i.q.noo - Ilina peaaiaaqii rriTlrrpueuctsi rorona npogyxqin sa qiHoro, Hrrxcr{olo sa co6inapticrr. 3ri4no
loroBol npo4yxqii, nigaalrtaxeHoi, aJIe He cnJTarrenoi na no'ratox irnicaqa :r .llr.rcron nnAy I& 16-1120-16/10-1-588 sis 04.03.97 p. pea.nieaqir
(ni4orvricrr ai4aaHtarxellHfl roroBoi npo4yxqii 3a noxynusmr,r)i {nou lo'r'oBoi npo4yxqii aa rliuaurr, HzrfiqlrMrr ni4 co6iraptocri, norpe6ye poa-
-
qina nonepHytoi ni4 nonynrlin roroeoi upo4ynuii. l)irxvHKr,r orroAarxoByBalroro o6opoty BrtxoAffrrrl 3 Qa$Tr'Iquoi co6inap-
Foapaxynorc pea,niaosauoi loroBoi npo4yHIlii 3a KacoBrrM MeroAoM 'lor:'r'i nzpo6urrrlTBa i cepe4nroro npu6ytxy. I{e uepe46a'reno u. 19
a4iitcnroetr,cfl Ta$rlM rtr{HoM: lrt:'r'pyxqii Nc 3, aa fiKl4tu "npu uepe4aui Ha rep?ITopii Vrcpaiuz roeapir
* (po(rir, noc.nyr) BJIacHoro BtIpo6Hr'IIITBa 6earcourtoBrro a6o 3 rracrrotsolo
: (@tiA * @uiA.no.r @tou) : ({"ir * I{ui.q.noo '4p"u,", ()rr.nryloro oflo,qarxoByea:jluit o6opot o6'rracnroetrcsr B?IxoA.flrrrn is pinna
@pea.n
- 4.roo)
ge @puur, (pax:rrnuua eo6inapticrr pea.nisonanoi roroeol npo4yxqii ,/r('l))KaBHr{x Sixconanrax i perylaonanzx qiH (tapfi@is) a6o cepe4nix
([-r 46 - K-r 45); @uio co6inaptictr ri4ran'ranceuoi rri.rrr,uux qiu i rapurpin na ni4upla€mctri, axi ni4o6paff(alorb $axtuuny
-
roroBoi npogyxqii
- @antuvna
Ba Micnub B norlepeAuboro poapaxynxy (A-r 45 ,'o6inapricrr, i npu6yrox na uo4i6ni ToBapr4' Ir{o cxJraJrl4cs ga tofi micnqr,
- \/ il tdoMy ri46y.nacn pea.tiaaqia roBapy. V 6yxraarepcbKoMy o6niKy 4o-
K-r 40); @uia.no., - SaxruuHa co6inapric'rb sarlt[r]ty ni4uanraxeHoi
rc,roBoi npo4yxrlii Ha rrorraror{ nricsqr (canrgo Ha paxyuny J$ 45); @tto" rrl)ilxyBaHl{fi [oAarHy Ha AoAaHy napticrr, o4iiicnroerlcfi SarrucoM:
co6irapr:icrb noBepuytoi rotoeoi npo4yxqii eiA nonynuis /l-r' Ul K-r 68".
-
- Qanrnuua
([-r 40 K-r 45); 4"ix - ni4nycrna ItriHa aigranrameHoi roroBoi lla.eeptuatt aruu]t emanoJvl nepeaiprcu e nepenipna upaBl{Jlbrrocri euaua-
-
npoAyrcrlii aa micarls; 4si.a.ro, signycxna 4ina ri4naHtarxeHoi roroBoi ,r('ilnfl cpinauconorO pesyJrbrary n pericrpax cvHTerrrquoro o6.tixy ra
npo4yxqii Ha noalarox micsrls;- 4nou - ri4nycxua qiHa nonepnyroi ein ll()ffno'rr2r iioro ei4o6pa)fieuHs y BBiTr.ocri. Ay4Lrtop Mae BrreBnr4'ruIcfl' y
| l)ir BrrJrr,Hocri pospaxynxy ra cBoeqacnocti uepepaxyBauHfi AG 6ro4rxer:y
norcyuqin rorosoi npo4ynqii; 4p"un- nignycnua qina pea.niaoeaHoi sa |

mic.sqr' roroeoi upoayxqii (.{-t 51, 50,62, 52 Kt 46). t,r'ix o6os'sgroBrrx uo4atxia, s6opin ra rrJrare)fiin, Rxi 3a qITHHlrM SaKo-
- ||1 UlaBcl'BOM BHJrrOqaIOTl'Cs AO rlinU peaniaaqii.
 189
188

Ta6nu4a 14.5. Meto,qrrKa rrporegeHnfi ayAr{Ty pea.niaaqii npoayrcqii (po6ir,
nocrryr)
Er:an neoeninxu Peecrp o6;rixy
1 flepeaipxa MeroAy Haxas KepiBHr{Ka;
BI,ISHAIIEHHfi BI{. foJrosga Kgufa
py.{Klr Bi,q peari3a-
qii
2 flepeniprca poapa- )ICypra,r-opgep
xyHrcy Saxrzvuoi J\li 11, 10, 10/1
co6iaaprocr:i pea- eiAoMicrr J$ 16
aisosaxoi npo- Kaprr(r{ c}cra,q-
,qyxqii cbKoro o6.nixy;
fo;rosua Krrrra;
6yxra.nrepcrni
4oai4rcra
3 flepeeiprca Br{Tpar, )Idypnanu-op4eprz
uoe'gsaHfix s poanogiay Bvrpar ari4uo
pea.niaaqiero eigouicrr N! 16;
nponyrcqii fonoega rcrfira
4 fleperiprca ai4no- lonoena Rnrlra; rrdl,lp-
eigrocri Aaurrx Harr-opAep l$ 11;
IIepBLIHHOfO, aHa- eigouicrl, N 16; eigo6paxcenrrrz y pericrpax
nitu.*roro ra crtg- rrax;ra4ui; paxyH- ana"niruqxoro ra clanTerlrrr-
Ternquoro o6.nixy ru-Sarrypra; aKTH uoro o6.niry
nprafinaanna -egavi
nraxonarrilx po6ir
(nocryr); Kaprrn
cxna4clroro o6.rri-
rv; efiuucxra baHrcv
flepeeipxa Br4BHa- Iorosra Krr4ra;
5 flepepaxynorc
ueuua Sinancoro- rr{ypHaJrr{-opAep14
ro pesyJrbTaTy ]s 11, 15,8
14.2.Aywr Sinanconrar pesyrlbrarin i nmtopucrama ilprd1rncy
Aylum Qiruarucoaux peaArbmamia i aurcopucmcrHtt',fl. npudAmtcq Ao
flpoqeAypa ayAr{ry o1.07.97 p. O6nix Bararrbrrllx Siuauconrax peoyJlbrariB Aiflrbuocri
BcranoereHttff HaflBgocri Ha- rri4npuemcrB BAificuloerbcfl Ha aKTr{BHo-nacrrBHoMy paxynrcy 80 "flpu-
KaBy KepiBHr4Ka rrpo Mero,q t)v'r'Kr{ i a6firnn".
BlrataqeHHfl nrapyrrcn ui4 Ha Ae6eri ai4o6pancarorbcs B6r'ITKI{, Ha KpeAr{ti o4epxaHi rlpll-
pea.nisauii'ra ei4noai4Nicrr, l)VTKU.
-
ft onny 6yxra-nrepcr,Hlrx sanraci e
r{oAo peari3aqii .(o paxyuxa 80 ae4y'rrca cy6paxyurl4:
1) "Peaynrr:arr4 BiA pearisauii upoAyrcIlii (po6it, fiocJryr)" @opttly-
flocnigoena nepenipxa poapa- r()'r'bcfl sarr?rcaMr4 B }copecrroHAesrlii s paxyHKoM 46;
-
xyrrcir Qaxruunoi co6inap-
rocrj: aa.nr.rurxy roroeoi npo- i a6urnl4 ei4 Qinanconr,rx (uoaapea"rriaaqifiru4x) o[e-
2) "flplr6ytxr4
ayxqii na cxnagi; ri4narra- lrrr1iii". Ha qrouy cy6paxyHxy ri4o6parxarorr, Aoxo,qn i aztpatu, ne
ncenoi npo4yxrlii ; pea-nisona- r rou'soani a pea.uisaqiero.
noi npo4ynqii; saipxa o.4epx{a- Itpe4urone caJIbAo Ha paxyHry 80 e 6asoro AJIfl BI4BHarIeHrrfl cyMll
Ht\x Aarrrx 3 saKTu.rHo Bi.4o6- IroAarny Ha [pl46yrox.
pa)fienrrMr{ ni4oivrocraur.r y pe-
ricrpax clrxTerrrqnoro o6;rixy
Ta geiTHocri
Ta6au4n l-4.6. Kopecuongenqia ocHoBnrrx paxyxrcir a o6.nircy Qinanco-
rrux peay.nrtarin
flepeeipra cnrra,qy ra
a
.Nll
SrrnicT onepaqii A-'r K-r
ilop.
SAKOHOAABIIHMII AOKYMEHTAM?I
2 4
BicraeneHHs Aarrrrx nepBrrn- I @irrancosufi peoyJrr,Tar eil peafiinaqii
. npia6yrox
Hr4x AoxyMeHrin e 4anuuu, 46 80
.96IIToK 80 46
2 flpn6y'rox ni4 aircaigaqii ocnosulrx
saco6is ua ui4upzeucrBax:
..qeplldaBHrrx 85 80
. HeAep)r{aBHr{x 46 80
flpoqenrra 6anxy ai4 poeuirqenna
xoruris nignpiaeucraa Ha paxyHxax DI 80
6auxy
nlreHaueuna Si -
HaHcoBoro peayJrbrary ra seip- 4 Cnncannr sa6opronanocr:i, reprvrin
xa iioro B AaHr4Mrz 6yxra.nrep- nosneHoi 4aaHocri ffKoi MnHyB:
cbxoro o6nixy ra aairnocri; .4e6itopcrrcoi 80 45,62
na.lerxnocri ra npaelr.nr,nocri .rpe,{raropcr,rcoi 60, 76 80
BKrrloqeHrff 4o qiau pea.niaa4ii 5 Cnracauna necraqi TMI-{ nona.4 HopMra 80 84
o6os'ggxosrlx no4arxir, rrprlpoAuoro y6yrxy, axulo nznyratqin
s6opie, nnarexcis He BCTaHOBTeHO a6O n Crameani qux
cvM eiAMoereHo cvAoM
(; JlNrnxra eufi ereui innenrapnoaqieio
"
aL, 05-12, 80
{ortprl6y'rrcysairH.E) 4t
7 Cnr.rcanns Br4Tpar o6iry, arci ni4rrocmrca 80 44
go pea"niaorauax ronapin (roprinra)
190 191

II po1aatre uun ma6 n 7 4.6 l34iilcnrorour4 ay,ql4Topcbxy nepeBipny, cJri.rtr Bt'txoAr{l'I{ 3 rofo, n1o 6a-
2 4 ,r : r r rcoBufi rrpu6yror (a6urox) niAnpueMcrBa c$JIaAaerbcfi B OiHaHcoBoro
8 Pe$opruarlix 6a.naxcy nigrrprerrctea 1'r'lry;tr,tary ni4:
uanpunirqi poxy: - pearioaqii npo4yxqii (po6it, nocrlyr);
. clll4caHHfl cyMH BrrKopr{cTaHoro iuruoi peanisaqii;
npu6yrxy ni4uprzevcrea .ia pirc ua 80 6l ' rroBapearrisaqifi nrax onepaqiii.
Siuancoalrfi pecyJtrar I lepenipaiourrrt BAiiicuroe oHpeMIzIfi repepax),.Hon lcolxrroxo 3 BrrqeuaBe-
. cfivcauurr reposno4ineiroro npr6ytxy 80 98
98 80 /[(,trrrx [orcasHrrKiB Ta nopiBHlos oAep]rcaHllfi peeylr,tar 3 AaHuMr{ 6yxraa-
(a6nrxy) seitroro porcy 'r('Ixir,Krrx AoKyMeHriB Ta BBiaHocri. .{a"ni ayAr{Top pereJlbHo nepeBipsq yci
iyM ri, Ha arci a6i,lrluryerbcfi a6o sMeHruyerF,cfi orroAarHollaHl'rfi Ilpu6yrolt,
Auaairrz.nrzfi o6;rix npz6yrxin i e6nrxin sAificHroerbcrr Ba ix BuAa-
MI{, uepeA6aqeHr,rMrr asirEicrro i .rrzunrzu aaHoHoAaBcrroryr. Cun'rerz.r- rrililraarae [paBrrnbHicrr' pospaxyHKy noAarKy rla npl46yror{.
uufi pax-vnox e o6nixy Qrinancour.rx peoyJrr,rario BeAyrb y xypHani-op- f[xqo riiAnpl4€McrBo aafiMaerbct{ KiJr},rcoMa BuAaMI4 gia"nlnocri, axi
()ilo/larKoByroTbcfi 3a pi3Hl4MrI CTaBHaMLi rlOAaT$y Ha rrpu6yToK, poSpa-
sepi N12.
Buxopucrauufr [pr46yrxy o6tixonyerbcfi Ha aHTrzBHoMy peryJrrorcqo- \()ttvcrbc.fi Qiuaucoer.rfi pe3yJ'rbrar oKpeMo 3 r(olrcHoro BI4Ay AifiJIbHOCf i.
My paxyuxy 81 "BuHopracraHHfi nplr6yrxy". Ha 4e6eri rlboro paxynKa Ha ocmanrubowA emoni nepe6ipKu ayAl4rop B'.flcoBye, rIfi BAificuroBa-
rr:l(:Jr pesopMaqis 6arancy y xiurdi poxy, a raxolr{ qlz rIpaBIulJI},HO 3pO6-
nporfiroM pony nigo6paxcarorbcff Br{Tparr4, BiAtuKoAoByBaHi Ba paxyHorc
rrr,rri 6yxranrepcl,Ki Barrrz'cn. flpm qrorty yBa)fiHo [epeBiprrerbcfi cyMa
npu6yrrcy. Haupurinqi pony qi cyMrr cilucyrorbcr{ na paxynox 80.
Paxvnox 81 rra€,4ua cydpaxynmz: Bilt(oprrcTaHHfl [pr46yTKy aa snirnurl pirc, ulo saJll{IrraeTi,cfl y po3[opJ{A-
"fi.saassxi go Sm4rrery a nprz6yrrcy"; ;rtcrrHi nignpuemcrBa; r{u He 6yro npoQiuaucoBauo Ba paxyuox npu6yt-
- "Blrxopucraurr,fl nplr6yrry Ha inuri qi.ni". r(v, ulo saJrr,ruraerr,cff y posnopfiAECeHHi niAIIpveMc'I'Ra, tsuTpaTr, fiKi 3a
- li:rrrouom Vxpainr.r "flpo ono4armyBauus npra6yrny fiigrrpueMcrB" Mor-
Ta6nutla 'J.4.7. Ilopecnorr4enqir ocrroBrrr{x paxynnin a o6,nircy
,rr 6 6yrr,r BiAHeceHi Ha BI{Tparr{ Bvpo6HI4IIrBa.
Br.rrcopr{c-
TaHHfi npu6yrrcy
'f a6nu4a 14.8. Meroarrrca rrpoBeAenus ayArrry Qinanconnx peaytrtatin
N,
rr/rt Srvric'r onepaqii .[,-r K-r Eran uepenipxn Peecrp o6;rixy flporleAypa ayAr4ry
2 4
Hapaxynaans u.narencis 4o 6ro4xerv 81 68
Crropenna SonAie ni4npraeucrna llepeniprca ECyprra.n-opAep llepeeiprca npaBrtJIr,Hocrl KJIa-
2 81 87, 88
npaeznr,HOCri Nr 15; Qopua clrSixaqii neBnrrx angin Sinan-
Hapaxyranx fi Btrtrrar npaqirniaranr sa 81 70 BI{SHAIIEHHJI Nr 2; 4erc;rapaqia conrrx peoyJrrraris ra ix pospa-
paxyHoK BJracHrx xoiuris ni4npuemcraa crcJraAy ra posrtipy npo nprz6yrorc xyHox ni4nori4xo Ao BaKoHo-
4 Hapaxynanna 4znigen4in BacHoBHlrEaM Ta 81 {d 6a-nancororo AaBqr4x 4orcyuenrir
arcqioneparr ni4npraeucrea nplr6yrrcy
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ra orlinny naprocri uarepia,rr,rurx arcrlrnis, an<ufr. rrnae e4ificnroBarrrcb I nr( l llil
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Brrx Bfirpar nrzpo6uuqrna ra o6iry Br4rpar, e4irlcueulrx ao 01.07.97 p. I'r't( ()- Irrcrpyx- 3uicr rocno4apcr,noi onePaqii
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H.fiM Baprocri uarepia,u,Hrrx Blrrpar y Baprocri aa,ruurxy roronoi npo- OIITATOIO
.qyxqii Ha rIrc )ft Aary. flpn qronny napricrr MarepiarrbHr{x Bt4rpar y I 311ificnroerrcfi flofiepeAufi oflJrara
BaJ'Ir{ruKy rorosor npogyrcqii npzituaerrca y cywri, suaHa.reuiii ni4noni4- nOCTaTIaJIE,HIIKy: 18 51,52,
no 4o flopnAny J\l! 291 eig L2.08.97 p. Bnnrouenufl Ao BaJ'roBrrx Brrrpar a) eapricrr' TMId sapaxoByerr'cfl Ao 68 90
raprocri sarrruxis rorosoi npo4ynrlii, ni4nanrameHux a 01.07.97 p. ,qo cKJra,4y BaJroBr4x B uTpaT ;
I rcnapra"rry 1998 p. mae a4iftcuroBarracfl y I rcnapra"ni 1998 p., & B 6) siAo6paxaerbcff cyMa fI,{B, to6ro 60,61, 5r,52,
I rcnapra"rry 1998 p. eap:ricrr aarfirrxy rorosoi npo4yxqii BKJrroira€rr,c.fl no,uarrcoszft KPeAI{T; 76 90
AO BaJrOBr.rx BraTpaT roro asiTHoro nepio4y, na .sxi nptrnaAae 4ara ni4nan- e) oAHo.{acno; 67 /2
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ei4nantaxceuzMr{ HacaMnepeA y Mex(ax raprocti upo4yulii ni4uanraxce- O4epxano TMI{ eia nocraqarurzris: 05, 60, 76,
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SaKpr4Ba€TECfl paxyHoK 3 noAaTKOBOTO
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fieptuoro KBaprany 1998 p. aa BnpaxyBaHHflM naprocri ua'repia.nuuux naprocri;
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crauoM na 01.07.97 p. s [AB;
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KypcoBrrx piannqr, ffrca HapaxoBy€Tbcs r:rrr1r ,/((lK,rrapaqii npo [pLI6yroK ni4npuei,'tcrB' SarBepA]rteHI'IM HaKaSoM
56,66
na rapticrr, qinuocrefi i so6os'saanr Ha l I 1,,\ y .N! 37 sig 21.01.98 p. AyAurop sBepra€ yrary Ha re, fiK Hapaxo-
nignorignux 6yxra"rrrepcr,xux paxyH-
7t,90 r: rrr';r rrol{&To}c Ha upI{6yToK Ta Ha cTpoKu fioro cnJla'ffi. floAatox ua
Kax; KypcoBa pianuqa cnxcyerbcs rra 92,96 rrl'irr)v'r'ord HapaxoByerrcs 3a craBxolo 309/" siA nprz6ytxy, u10 ui4narae
s6urHrt 80 18 ,,,r,,I.;r'r't(VRaHHIO, pOSpaXOBaHOrO rlrJlgxoM SMeHIrIeHHfl CKOpr4rOBaHOrO
3.13 ,{o crclagy BaJroBux Brrrpar' 18 41t,62,
';.r,r(,rr()r'o AoxoAy BniTuoro
nepio4y Ha cyMy BaJIoBr{x BI{Tpar i cyl'ty
Br(Jrroqaerrlcff cyMa 6esHa4ifi iroi 76,73, rrll{iiinrrx ni4paxyBaHl. Kpiu toro, noAaron na upr'r6yton, 40
r .1,r1r'l
an6opronanocri 84. 72 ,, r ! ,r ;r'lc cn,ra'ri Ao 6roAxety Molrce, 6yr:ra annenrueur'rfi na raprictl ropro-

".
r'r'r'r rli B, npu46aHnx ni4npucucrrour.
198 199

fligupr4euC'rBo IIOBI4HHO cIIJ'IaqyBaTII IIo,qaTOlt ua npu6yrorc ue nisuiutl fI po}oetcerunn mad n. t4.lt

20-rO .IIacIa HacTyfIHOro 3a 3BiTHr4M KBapTanoM MiCffllff, a He ili3HiLU(' I 2 3

25-rO q.6Cna HaCTyIIHoTO MiCfiIIJ{ 3a SBiTHI{M TCBapTaJIOM noAaBaTI4 A() \VAI4T BA. Hax.naAni nig nocraua.nr,nrz- Bzana.renna fl paBI,Irr,Hocrl
IIo,4arKoBoro opraHy,{eHlapaqiro npo nprl6yroK' pospaxoBaHr4ii Hapoc- il x BI{TpaT xir; u.narixni 4opyuenua; rpopuynauua BalloBrrx BLrrPar
TaroqrrM rIiAcyMKOM 3 noararr{y Qinanconoro poKy. A"rrn rli,oro ay,ul4ropy rilrir:no-sa6ipui Kaprxlr; sa seirrrrrt nepiog, BcraHoB-
HeoSxi,qgo nepepaxyBarrz roAaror{ Ha rrpr{6yro6 i nepenipuru npaBr,rJ'rr,Hicrr' KaprKll cKraAcbKoro o6rircy: JreHHfl nagsHocri crBepA)+cy-
Haps.qr4 ; paxyuxu-tpanr)'pr; BaJrbHr4x goxyrvenriu, o'acy-
Br{gHarIeHHfi OnoAaTKOByBaHOro [pu6yTxy Ta nOBHe i Csoe'IaCHe rigo6- BaHHs rroBuorr{ ni4o6parxenns
no4arrcoai. nax.na4iri; rxyp-
parfieHHfl y 6yxra.nrepcbKoMy o6nircy HapaxoBaHoro i cilraqeHolo no- Harr-opAep N
10; o6oporu na ncix nzrpar y noAarxoBoMy
AarKy Ha [pu6yroK. paxyHnax lS 20, 18; 3arrrrrr- ra 6yxranrepchKoMy o6.nircy,
Kpiu roro, Heo6xiAHo BCTaHOBrrTrz fiopflAoK pospaxynKy Ta cIIrIaTI4 Klr Ha paxynxax J\l! 05, 06, nepeeipra npaerrrxocri ne-
aBagcoBr{x BHecKiB 3a nO.4aToK Ha npr{6yTor\, tr6r1ir pospaxoByeTl'cff 3a 41; AoAarxu go .[,erc,rapaqii genna o6nixy npzpocty (y6yr-
ilepllIuli i 4pyrr.rfi Micffrlb sBiTHOfo HBaprany i cnaauye'rscfl BiAroBiAHo npo npra6yr:orc ]IC, 3, I, K, JI ry) 6a.narrconoi uaprocri BaJrr4rrr-
-uvrcra Apyl'oro i'rperroro Mic'firlfl KBapraJry. xie Mareoiarsnrzx axrfisis
Ao 20-ro
V pasi, ,nxulo qi [oKasHI4KI4 Marorrr BiA'eMHe sHaaleuu.fl (a ypaxyean- /\ y/lrrT IHnenrapui KaprKI4 o6.riny I BcranoeaeHHr npaeuarnocri
li\t( r'r'r,rlaqiii - rpyflrl ocHoBnux tfon4in; poano4i.rry ocHoBH I4x Sou4ie
rrff cyMrr aMopTr4sauifirurx ni4paxyBaHr,), 3a pesyJrr,ral'aMrr 3BirHOfO KBap-
,1

\ 8r/{paxy- arcrr npafi manna-nepe4avi, cranoM rra 01,07.97 p., BfisHa-

Tany .qosBoJrseTbcfl siAnoeiAHe sMeHlIreHHfl o6'exra onoAaTKyBaHHfl Ha- caJrr,Ao ra o6oporra Ha pa- qenss 6a.nancoroi eaprocri
CTyrrHOrO BBiTHOTO KBapTa,ly, a TaHolK KOrt(HorO HaCTynHorO 20-rO eeiTuux xynrax Jll 01, 02, 86; xcyp- rcorxnoi rpynu ocHoBnrax Qon-
KBapTaniB AO IIOBHOTO norallreHHfl sa6oproBaHocTi 3 TaKoro o6'exril Harr-opAep Ns 13; AoroBopn 4ia, nepepaxyBaHHff poapaxyH-
OIIOAATKYBAHHfi. niapsgy: arcrr nixe.iaattii; Ky aMoprr,Iaarlifi nrax ni4paxy-
3 ypaxynaunflM BllrrlesraAauoro ra Ha ocuoBi nplrfinarrzx ilporleAyp nauagui; AoAarKir Ao Ae- BaHb, BId3HatreHHff rrpaBl{JrbHoc-
r;rapaqii npo npn6yrorc M, H ri aacrocyrarHa fioHrtx{yloqo-
ayAr{Ty flporroHyerlcff MeroAIdKa ay,qr4Ty pospaxyHKy 3 6rOAEcerOM IIO- ro xoerlirlieura. noeHotN ai-
AarKy Ha rpu6yroK riAnpueMcrB (ra6,1. L4.11). Ao6paEceHHff y 6yxra.nrePcr'-
KoMV Ta [oAarroBoMy o6niny
Tadnu4a L4.lI. MeroAurca ayAnry poapaxynxin 3 6roArfieroM rroAarKy Ha I /\ V/U.IT nO- Poapaxynor npn6yrry, u1o flepepaxynox npzbyrxy, rqo
npr.r6y:rorc r.ri \/ rrapaxy- ni4.:rrrae orioAarxyBaHHro ; ni4.narae ofloAarryBar{Hro,
Eran Pericrp flpoileAypa ril rr IIOAaT- i
canr4o rro paxyH-
o6oporu Br{3HaqeHHff nopff,4Ky r{apaxy-
nepenipxu o6.rixy ayAr.rrv rr;r upu6y- xy N 80; o6oporra Ha paxyu- BaHHfl Ta CnJlarrl [oAaTKy Ha
npu6yrox, eeipxa,qaHrrx,
I 2 3
' i r:m,tagaH- xu 48, 18; 6yxranreper,xi yKa3ar{ux y .(ex.napaqii a
Harcagu na ni4nycrc; HaKJraA- flepeniprca: naseHocri [epBIrH- ,/ (r.rc.rrapaqii 4oai4rclr, AoAarxrl Ao Ae-
1. Ay4rar cxo-
pr{roBaHoro ni; eiAovicrs N 16; o6oporv Hrrx AoryMeHtir r:a uPanu;rl- r rrlxr6yror x;rapaqii npo npu6yrox Ao4arr(aMu ra AaHrrMr{ o6nixy
llrl)H€]MCTBa na nilnouelrcrsi
BalloBoro sa paxyHKaNru Il! 46, 48,61; nocri ix o(DopMreHHs, rroBHo-
AoxoAy )nypnar-op.qep Ne 11; eiao- rra i ceoeqacuocri si4o6pa-
ivricrs earonzx AoxoAie; nra- rl(eHHfl n o6"nircy, eiAnoeiAHoc
tirrni 4opyveHufl ; Btrrlticxrr ri cx,ra4y Bar'IoBr'tx AoxoAie
6arrxy; no4atxoei uan.na4ni ; TINHHOMY sAKOHOAABCTBY; NPA
AOP}4TCHHfl HA OTPI{MA}THff
gulruocti Br4BHaqeHHfl cKoPlI
TMII; ao,qatKn Ao Aexrrapa- roBaHoro BaJIoBoro AoxoAy;
qii npo npu6yrox nigupr.t- eiAnoeiAHocri ganr.rx [oAarxo
eMcre A, E, B, f , .q, E BOI.O OoJriKy 3 AaHUMI4 p,fi,qKa
11 .{en.rrapaqii npo npu6yrox
nignpneucrr
200 201

1. Bzgga.raerbcfi, rrl4 e nigupnenacrBo IrJrarHrtKoM rroAarny, eri4no ic

,:'r,. 2 ,{expery Ka6inety Minictpia Vrcpainz "ffpo no4arox na 4o6aa,le-
<1 F napricrr" si1 2O rpy,qnfl 7992 p. J$ 2007-XII.
0
rry
2. Braana.rarorbctr nIa4Ia gianrnocti aa craryrHllMl4 AorcyMeHTaMI{.
11 lltr paxyHxalrr4 Ta IIepBI{HHI4MI4 AoHyMeHTaMI{, rrrJlfixoM orrl4TyBaHHg cJly}It-
tioBr4x oci6 ay4utop a'aconye, frr"uIvrrr BfiAaMvI 4iaarnocri gafimaerlcg
rri4npraelrctBo HacrrpaB4i i uu Mae BoHo ninr'ru 3 orroAarxyBaHHfi Ha
AyAr4T SATA/bHOAEPXABHIX ,/\()/lauy napricrr. Metoro taroi nepeaipxu e BI{Mora o6on'saxoeoro Be-
/(('rrH.s nigorpewrnenoro o6nircy niarrornx onepaqifi, toeapia ra Hapaxy-
nOAATKIB, SEOPIB rirrrurr fioAarry Ha AoAaHy oaptictr, flos'scaroro B orcpeMvM noAaHHJ{M
.r1r'rc;iapaqifi. OcHosHi ni.rrrrr,r nepe46aueui incr:pyrcqiero J..lb 3 "flpo nopa-
TA OFOB'fl3KOBIX TIJIATEXIB rr,orc o6.*{cneqnfi [oAarKy Ha Ao.qany napticts" sia 10.02.93 p., axa
.r1irrura 4o 01.10.97 p. i ctocyrorr,cfl raxllx ronapia i po6it:
elccnopr roaapie, TpaHBrrr;
15.1. Ayaur HapaxyBauHr ra cn,rarrr noAarxy Ha AoAaHy - po6orlrnyrirrR, eJrexTpoeuepria (rrzpo6urrIITBo ra nepe4annn);
s rilcsiAarlii uacniAxis 9opno6unrcrHoi aeapii;
Bapricrb, aKrlr{BHoro s6opy -
npaHurr linlasuv.4"rra "rrixapeur, tuxir ra 4otrxi.nru]rx ycranoB;
flo4arox Ha AoAar{y napticrr e HerrpfiMrrM rroAarxoM, nxrzfi sxrro- I 6y4innuqrno o6'exris corlia.rrr,nor c@eprz i no6y:ry, o6'enris
rraerbcn 4o rlinu pea.rriaarlii nouag ai4uycrcry qiny nr.rpo6urzxa, e qacrr.r- rrrr lro6nuuoro fiprr8uar{eHufl AJIfi ceJla;
- rrayxoBo-Aoc.ri4ni i xonctpyxr:opcrxi po6otrz.
Eoro rroBocrnopeuoi raptocri i cn"navyerrca go ,(epncaBnoro 6rogxery
I V sr.rna4ry, xonn nigupweMcrBo aarZllaaocf,r oAHoqacHo i nupo6uv-
Ha KolrrroMy eraui rr.rpo6uuqrea ronapie, BrrKoHaHHff po6ir ra rraAauHfl I .r,,r' i l oproBeJrbHo-flocepe4H]tubrcoro 4ia.nr,nicrlo, rroAarox Ha Ao.uaHy
nocJryr.
Ir;I I)'r,io'f b o6.ruc.nroerrcs g Kolltnoro BI4,qy 4ia,rluoc'ri oxpeMo.
Ocnosuorc Meroro ayAr4Ty pospaxynxie s 6rognceroM B rroAarny Ha
it. tleperipaerbcfl rrpaBl{,'rrnicrr BllaxarreuHfi i ni4o6paxenna y 6yx-
AoAaHy napr:icrr e BcraHoBJrenrrfi rroBnorv HapaxyBarru.fi i cn;rarrz I Jr.r'r'()[)cbnr{x AonyMeutax: o6'enta orloAarnyBanufi , onoAarnoBaHoro
IIoAaTKy.
'r)()[)()'r'v, craBox rroAarry. Cli,q oco6rl4By
yBary gBepuyrl{ Ha re, IrIo
,["ns 4ocarnennr rtiei Merfi ayAr{ropy ui4 uac nepeaipxu neo6xi4no ,'rr'r'r('r'oM ouoAarxyBauufi e: o6oporra s pea.nieaqii ronapio, po6ir i no-
arapiurrarz raxi eaa4anua.
i rryl lr ni4nantameuxa tonapin, o6crru BrrroHauvx 6y4ine.nrno-MouTa)fi-
1. Bcranosuryr, rtrt e ni4npuelrcrBo nJrarnl4rtoM rroAarxy.
,'rrx po6iT, peMoHT i r. A., fiocJlyr rpaHcnopry, BB'flBxy, pexaarvrrt. ,{na
2. 3'acynaru aaxonnicrb BacrocyBanus ui.nrroeoro orroAarnyBauHfi.
3. fli4raep4r4,tur fiparnrrsnicrs i nonHo'ry Br4BHar{eHHfi o6'exris ono-
r,, l r*{x opraniaaqift 06'extolt o[oAarnyBanna 6yna naqiuxa (pisnu-
)r'( )

rrrr nilr( qinoro peanieaqii i rliuoto upra46anua, fiKa BnJlrova"na fI,{B).

.qaTKyBaHHfi.
I f rr rr rn'rtoM e BHecKpI, noE(eprB],'BarrnJr, excfiopr, gotarlii, BurfiJraru 4o ninr'ro-
4. flepexonarrrc.fi y rrpaBr4JrbHocr:i nigo6palxerlrrfl poepaxynxia s fI,{B
,,rr x rlr<ln4in i t. A.
y 6yxranrepcbKoMy o6;rixy i nogarxonifi sniruocri.
I I r. reni pnro'rbc.E rrepRr{H Hi 4oHymexr:u :
V sn'aaxy ie 4oxopixnoro aminoro Banor{oAaBcrBa s rrr4TaHr o6nixy 1

panu;rrnicrr o(popvr,'renna (eaxonnictr: Aara, HaBBa, percaierntra

rr
fioAarxy Ha AoAaHy napricrr poarrflAaerr,cfi,qBa uepio4r i ai4noni4Ho
r,r"r'irrrnJrrbuura i uoxyflqs, cyMa fI,{B, ou4iJleHa oKpeMuM pflAKoM,
4na ni4xogrr Ao rrepeBipHu npanzlrHocri poapaxyuxie a 6rogrrerou a
r,r, rr i71'reHllfi niAnprc);
N.IIB.
Ay)um pwp&xAHrcte s nolamrcy rrpanrt.nruicrb HapaxyBanna fI.(B: uu a yciei cyvrra * naqinxa, uu
)o1any aapmicma 0o 01.10.g2 p.
rua
,rrrrrro rrauiHKa:
flporle4ypra ayAr,rry BBoAfiTbcfi 4o nepeniprcu ai4nonignocri uznnonny
nigo6pancenns n aua.nir:I4rrHoMy i crante'rrz.rnorvry o6"rrircy: Kopec-
BaxonoAaBcrny ni4o6pa,fieHufi a o6nixy HapaxyBaHna i cn"rra,rra fI,{B
(66, 67, 91, 105). rr,,rr71r.uqifi paxyuxin, snipxa BaraJIbHlix cyM B cyMaMI4 Ba )r{ypHaJIoM-
,'tr,/r(,[)oM J$ 6 ta inurux xcypnaaie-opgepin ]\b B (76 paxynox), Jrlb 7
{'r' I lrirxyuorc).

202
4. flepenipaerbcfi npaBrr.nrnictr HapaxyBaHHa IIIB npu peaniaarlii.
.{"rra qroro nepeaipaeno Eypuarr-opAep JS 8 (68 paxynox) ra E(ypHan-
opAep J$ 11, y ,{KoMy ni4o6paxaerrca pea-niaaqia. Brzeua€r},cfl Mero,4
BI{BI{arreHq.fi Sinancoelrx pesy.nr,rarin, axnft BacrocoByerrca Ha ni4-
nplrevrctni: xacoaufi, ua si4nauralrceuHfl, rrr4 pogpaxyunosufi. 9acro pea-
.niaaqia rroxaayerbcfl Ba oAHr4M Mero.qoM, a HapaxoByerrca II,{B sa
inruulr. flepenipaerbcfi HapaxyBaunfi rcpeAr4ry 68 paxyuxa. Cni4 naM's-
Tarr{, rqo roproBeJrbni opranicaqii noxaoyrorr peanisaqiro .{-r 46
K-r 42 cropHo, y t.v. fI,(B. flapare"rrrno nepenipaerr,cfl rroBuora Bupyq- - /\oAauy raprictr" suena'reui raxi, n1o ono,qarxoBylorr'cfl 3a
xra ni4 peaaisaqii Ha paxyHlcy 46, o6ain HaAxoA'fieub ra orrJrarr4 Ha
paxyuxax 6I,62,76, 96 i r. ,4. Heou"na.reni nonynrlawrrr paxyHxr{ Ba
ni4eaHranceHy fipoAyrcuiro ua paxynxax o6,rircoey]ort cfl ax ge6i'ropcrxa
Ba6oproBanicrr. 3a raxr4x yMoB qe cni4 poar-raAarr.r fln BaHrrxceHHfi
BrurpyqHv i ri4nori4no cyMr4 fI,{B, rqo BHocrrrbcfi 4o 6ro4rxery"
5. fleperipaerr,cr{ rpaBrlnrnicrr ni4o6paxeuua n o6nixy i, ni4noni4-
Ho, poapaxynry 6asu oflo.4arrcyBaurr.fi or]epaqiri s iurrroro pea"niaarliero, a
caMe:
aaco6is. flplr46anna ocHoBHr{x aaco6ie o6nixonyerrcn
Ha
- ocuoBunx
paxylrxy 33 i ni4ruxoAyBauHs fI[B ogificuroerbcs ui4 uac BBeAeHHfi
B eKcfiJryaraqiro (aa eupo6nrauoro npr4sHarreHna) oQopwr.nflerr,cs rignoei4-
r{rrMrd AoxyMerrraMrr (arrn) ra rpixcyerl,c.fl npoBo.4xamz (.{-r 01 6ea
nAB). 3a ynnon pea,riaaqii, 6ean,raruoi nepe4aui ocHoBnr{x saco6in He
cniq aa6yuarr.r npo HapaxyBaHns K-r 68 paxynxa na ocnosHi eaco6u,
nnegeni nic.ns 06.01.93 p.;
rrpoBeAenn;r xanirarbHoro peMoHTy, Br4Tparr{ J{Koro o6;rinoey-
- ua 4e6eri 03 paxynxa paaoM ia fI[B.
rorr,cfl ,{e6er 68 paxyuxa Brzurr-
xae ni4 rrac BBeAeHHfi B encfiJryaraqiro o6'exra eri4uo B aKToM Br{HoHa-
ulrx po6ir:, srcur? cx.naAacrr,cfi na ni.ucraei cD2 npo Korrrropr{c ra auicr
xauiralsnlrx po6it. Bi,qurxo.qoeyrorbcfi nranre nxpo6nra.ri QonAu, o6'exrrz;
- upu onpz6yrnyeaHHi rvrarepia,rie uaO5....I2 paxyuxrr ni4ruxo4y-
BaHHJ{ rrpoBoAflTbca ri4pasy, n 4e6er ni4uocr.rrrca 6ea fI,(B;
qac
fipoBeAenua nepenipxr{ roproBeJnHr{x opraHioauirZ s ge6e.r
- ni,q
68 paxynxa ni4uocarr,ca cyrvrra fI,(B Ba rr{Mr4 BrrrparaMtr, axi naaerrarr
4o
BI{Tpar o6iry. Kpe4r{T EriHrrxae o naqiuxz Ha roBapr{, rxi pea-irisyrorbcfi;
neperipuru Br4sHar{euufi cynn fI,{B Ao cfiJrarrr B
ay.qr{Top rroBr{HeH
-
6ro,qnrer(K-r 68 paxynxa) Ba HarypaJrbHoro orrJraroro (o6on'aaxoBo rro-
Kaoynarrr uepes 46 paxynox) a6o y paai nignycxy npo4yrcqii a qacrxo-
BOIO OIIJIATOIO:
- oxpeMo az4i.nrro'rrcfi
pea;riayromca
noMrlJrxr4, ItoJrrr roBapu, a"nacui uz noxynui
ea rlinannr.r, Hux{qr4Mr.r aa co6inapricrs. V Bn'aaxy B qrrM
Banlr)*cyerbc.fi oroAarnonynanlrrl o6opor i cyma IIIB (K-r), xou lI,(B
neo6xi4uo o6paxonynarrr Ba cepeAnirvru rliuarvrlr rrouepeAHroro aeiruoro
nepio4y"
203
Ay4ur II.[B nicna 01.10.98 p' sAificuloerbcs Ha ni4ctani raxr4x
(rrlHurrx HopMarrrBHrlx ra sarcoHoAaBtrr4x axtin (48, 68, 71,95, 98).
Sarcouoganuo sarBepAlrceHi TaKi noHflrr'fl :
rrOAaTr(OBe BO6OB'fi3aHHfl saraJILHa CyMa nOAaTKy' OAeplI(aHa
- -noAarxoB oMy nepio4i ;
I r rrarHrrltoM rloAarKy y arirnorvry
rloAarxoBufi xpe4rzt cyMa' Ha JrKy rrJIarHIaK rroAarlcy Mae npaBo
- -
lMeH[rr{Trr no.uarrdoBe go6oe'saaHHs geiTnoro nepio4y'
06,eKraun onoAarKyBaHHfi 3a 3axonowr vxpaiuu "flpo no4aTolt Ha
craBfioro
'.){)"1r. Oo/o ra ssirr'HeHi siA onoAarKyBaHHfi' fliA uac uepeniprcu c"ni4
rrrepHyrl{ yBary na uosfifi flopfi4ox HapaxyBaHrra IIIB y roproBeJlr'Hifi
rr i:rltnocri. flo.ruuaro.rz s 01.1,0.97
p., IIAB 3a onepalliflMl4 3 flpoAa]fiy
r',,rrapie 06,rJrcrloerbcn Ha 3araJIbHllx niAcrasax, a He 3 naqiuxu Ha
1,,,arr-iaonaui ToBapIuL Basa ono4arKyBaHHfl ouepaqifi 3 rlpoAa)$y r:onapir
lllirraqaeTbcfl Btlxo4trqu a ix XOntpantnoi naptOCti, wt3uaueuOi Sa eiJIrUu-
nrr qiHamu, a ypaxyBaHn'fiM axqugrroro 36opy, ariauoro Mrrra' inurux
rroTlarxin ra B6opiB' 3a BIaH.flTrtoM rloAarrcy Ha AoAaHy BaprlcrL" rr1o
ilr(.,r roqel{nfi n rliHy TOBapiB 3a SaKOHaMu vrpaiuu 3 fII{TaHb oIIoAaTKy-
rr:t llll.fl.
llpu nepenipui c"IiA sBepuyrr4 yBary Ha [oBHory i npaau'nr'nic'rl'
, rroc'racuicrr, HapaxyBanun lI,(B rra Ilpo.qalfi tonapie (po6it, uoc.uyr) 6ee
on./ril,r,r,r, a6O S.{aCTKOBOIO OUnaTOIo iX BapTOCti, Ua 6aptepni Onepauii, a
lrr(olm Ha HarypaJrtui sznnarrr paxyuox onJrarl{ npaqi (piauunlrm
R
,rr.o(iilM. v unx Br4rraAxax ayAI{Top rroBtrueH [epeKoItaTI4CL' ]fIO 6a3a
{}il()/lii,rrtyBaHHfl Bt4SHar{aJlacfi Bt4xoAfitrl4 3 saHTU.{HOi qinlr, aJIe He HIIX-
,r,, :lt Beu.{aiiuy qiuy i neperipnru fipaB}IJIL.Hictl napaxyBaHHfl fI.{B upt'r
rrriiir:rreui roBapoo6MiHHr4x orepaqifi. 3ri4no ia saxouo[f AaTOIo BI{I{}IK-
ilr,|lilrr [oAaTKOBrrx oo6os'saaHb niA .rac s.4iiicueHxg Tar{I{X Onepaqifr
Itlr;l)rcillorl'c,fl 6y4r-rxa e no4ifi, qo cTaJrlrcfl pauiure:
4ara ni4aanralrceHufi'rooapin, a 4na po6it, fiocJlyr - Aara o@oplt-
r(,rrrr .rIoKyMeHTa, rqo sacBiArlye @axr eraxonanufi po6iT (uocnyr);
po6iT'
4ara onplr6yrxyBanHfi nJIaTHIIrcOM floAarxy roBapiB' a A"Ifl
rr(){'.rvr' Aara o$opMreHufl AoKyMeHTie, utro aacni4uyrotr' @axr orpu-
-
!rir ililJl rr,flarHrlrtoM rIOAarKy peay.nrtaria npaqi'
AvAurop nepenipae cyMr{ noAarKoBoro KpeAury sa ni4nori4ni ssirui
rr,,1rio71u, BBepralorrrl [ptr ql'oMy yBary Ha raxe:
(:vMr{ fI.{B, cn,raueni (uapaxorani) y anitnowry uepiogi y en'aaHy a
rrg,rr,rl6ilnHflvr (Cnopy4mennam) OCnOnnr.rx aaCO6ia, BKJIIOaIaIOTI'Cfi AO CKJIa.qy
rr,,./t;r'r'r(oBoro KpcallTy raxoro ssi'rHoro nepio4y, HeBaJIelKHo ri4 'tepmiuir
Irr|(',/({rrrH,rI B eKcrrJryaTaqiro ocnornlrx Son4ir;
He BKJIIOqaIOTbctT Ao noAarKoBOrO KpeAI?ITy CyMI{ rro'qarKy 3a one-
eiA OIIOAaT-
t,i1l,l1MII B TOBapaMI4 (po6Oramu, noCnyramu), SBiIbueHurvru
r. \'il:rllllfl;

204
- Ba roBapz {po6otz, nocnyru), ,axi.rac'rnoso Bunopr{croByrorbcrr B
onoAarroByBaHvx onepaqirx, a qacrxoBo Hi, Ao cynnn noAarKoBoro Kpe-
noaarKy B LracrnHi nraxopracraHHrl, .flKa si4no-
Ar4Ty BHnroqalorbcfl cyMn
cl{Tbcfl Ao orrogarxoByBaur.x onepaqifi ;
- AO CKraAy rroAaTHOBOrO Kpe,qr4Ty He BHJrrOqarOTbCfi CyMr4 rr0AarHy,
cn.na.reni ea upu46ani roBapn (po6ota, noc.nyru), napricrr flKrrx He siAno-
crrrl,cff Ao cHJraAy BaJreBrrx Br{Tpar nzpo6nzqroa. Ilo4arxra, cn,nauexi y
3n'aoxy s raxrzM npr46anHsm, ri4nrxo4oByrorbcfi Ba paxyHorc ni4noei4-
rrrzx AlKepen.
Heo6xiAuo nepenipnrn. un niareepAlxylol'bcF nci cymrr, nx.nroueni 4o
rroAarKoBoro KpeArrry, rroAarxoBtrMr4 HaKJraAHurwu (uuruulrrd AeKJrapa-
qisura), a raxolx HarcJraAurrMr{, paxynxaMu-(paxryparwr.r, iuruulrl,r nepBr4H-
IIZTMII .qOKyMeHTaMrr.
flepeniparo.rr.r saxounicrs ri4runo4yeannr II.{B, cni4 Hepynarr4cff Tr4M,
II{O AaTOI0 BI4Hr.Ir{HeHHfi rrpaBa rrraTHrlKa nOAaTKy Ha no,4aTr{Orrifi Xpe-
AfiT BBa)fiaeTr,Cfl AaTa Crrrlcaurrg xourris a 6auxiecr,Horo paxyHxa B ouraTy
ToBapiB, a6o .qara orprrMauufl nogarrcoeoi naxla4noi. ,["rra 6aprepurzx
onepaqiri (6anaucyrouoi) onepaqi.i, g:.l.r.
- ,qara s4ificuenua earenrovuoi
AoBrocrpor{oBrdx KouTpaxris rle Aara a6irbrrreHHg BaJroBrrx Brdrpar
BaMOBHrrr(a AOBTOCTpOItOBOTO
-
KOH"rpaxTy"
3'acyaaunn 4oclonipirocri, npanunruocri. pospaxynxin a 6ro4ncerom
aa fI,{B uorpe6ve I'axo}rd aicrasneuHfi cyM I1[8, rxasarrz'x. y fioAarxo-
BItx Hax"rla,qHr{x B Krrr{ramlr o6.uilry npr.r46anna i npcrgaxyT onapin (po6ir,
nocnyr). .[,aui xH rrl o6ainy nprrT'l6nnHr i npo4atxy rosapiB Marorb eiAno-
nilatu aua.rrirlr.rnraivr i cunte'rr4rruriM pericrpavr 6yxra.nrepcrxoro o6-
.rrixy.
Poapaxynxr4 3 6roA)fie'roM rro lI,[B rrarom flpaB]rJ'rbuo nigo6pantarn-
cfi Ha paxyrrcax 6yxranr:epcbxoro o6nixy. 3ri4uo e Incrpyxqieo (71)
Syxranrepcr,xnii o6nix fIl{B ne4err}cs s Brrxopr{craHHfiM paxynxa 67
"Ilo4arrconi pospaxyurcu" cy6paxyuo$ 1 "3 rroAarxoBlrx Bo6oB'.acaHb",
cydpaxynox 2 "3 no4arxoBoro i{peAlrry". Ay4r.rropy reo6xi.4Ho rreeHa-
a{rrrr4 rrpaBr{arnicrr HapaxyBaHHfl noAarxy BaJre}r{Ho ri4 oScnrin npoAa-
:fiy 3a pisur.rMu rroAarxoBrrMr{ craBxaMr{. C"ui4 oxpeuo nuginwru peani-
aaqiro rorapir, axi o6xaa4arorl,cfi rroAarrcoM Ba craBr(oro Zouh , Onh t se
ofio,qaT}toByroTbca.
V "nepexi4urafi nepiog" BBegeHHfi n giio rroBoro BaKoHoAaBcrBa B
nAB (68) neo6xi.{no BpaxyBarr{ cyvrir fI.(B Ha roBaprz, noxaaaui B oAHo-
paooBoMy nepepaxynxy Ba pesyrr,TaraMri iuneuraplraaqii cr:anorr na
01.10.97 p. Ayguropy HaJrerfir4rr, uepenipurlr ana,riru.*ruff o6rix poe-
paxyuxin o nor{yrluflMu i eai\iroeuuxaM}r oxpeMo ga roBapr4 (po6orr.r, no-
c"tyrr.r) ei4nanranceHi 4o i nicn*r l- montns 1997 p., ocxi,'rl,Kr.r no4a'rxoai
ao6oB'fiBauHfi s floAarxy Ha Ao.(auy eapricr:r, Ba roBapaMu (po6oraurz,
nocfi]traMn), eignauralreHuMr{ ao 01.10"97 p., nigo6pamarorbc.fi B oAHopa-
205
rJoBrrx nepepaxyHxax, a nicJrff iliei Aarra y npo fI,{B-
- saAexJlapalrifix
()co6,rrano yBar+cgo c"ni4 ueperiptrrrli npoAalx rorisxy $iauuuram oco-
tiarr, oignycl{ ToBapiB y paxyHort aaprrJrar}r, Segon.fiaruuii ni4n1tc1x, 11p5-
llvHqii, nig o6cary .sHor ua.ner*cil'rb Hapaxyearra [I.{8.
Ocuosui ayArrropcbxi npoqeAypu uepeeipxu pospaxyr{Kie a 6rogrne-
'lom no fI.[B:
uopiaurcriorbcfi )rtypHanra-opAepr4 a fononsoro KHI{roIo' Ae6eroBi Ta
-
npe4rmoni o6oporu Ha paxyHxy 68, noxaeaui r o6niny ra uapaxonaHi
.rv/(llropoM. 3aipnrorrca oOoporu ra K-t 46 paxyHxa, npanu-nruicrr siaHe-
, ('nnn Brrrpar na co6inapricrs;
(a6o o6opot-
-- gaui oSopor:ie Ha paxynxy 68, aa lo.nosnolo KHI{roIo
n() caJrbAoBl4lr 6ananconr) nopinunrcTbcfi 3 cyMaMIt, SaBHarreH?tML y Ae-
r.rrapaqii npo f|{B;
BrrBHaLreFrHJ{ aigxunenr i nopyrueur, rpynyeMo rroM}r,Ill(I{ Ha
- nic.ns
'' u roni, poapaxyuxoni, BlrnaAxoai (apu$rvretlrrui'ttt uerauoai). Bzsua-
r
'r;r(:Mo ix xapax'rep : o6MaH r{rr rloMrrJrga, cy'rr:enicrb B[nI{By Ha KiHrIeBi
Ir{'rvJ'rr}Tarl4, wrclrx.nusicrt Bi4rrpaBJlenan. flpz qr,oMy cKJraAaerbcR srit,
riilrdopr{croByl0TltrCfl AJlff HLOrO n0lrepe.4Hr,o cxnagexi poSo'ri Sanucu y
nrrr,1.r4i rropiBHffJIbHUx ra6nraqr,, pOGpaXyHICOoO-ni4cy11rKOBI1I; si4oivtOC-
r.ii i 'r" ,q., Ae nigo6parxeui sci e'ranm oS.niry lroAarry Ha Aogauy naptictr:
i r,r, l epBr{HHrIx Ao}cyMel{rie. ;*typna-rrie- op4epie,qo Aercnapaqii.
i r
lloAi6srann qI{HoM neperipaerbcfl ollJrara a$qusnoro s6opy' Ay.qa-
, , ry UeO6XiAHO BI4BHar{y''1fi1 aIrA e Ui4npUe UCTBO IIJIaTH1{KOM aKqLgHOrO
'
1
.rt )()J)V, 'ra nepenipu'rlr:
- craBKI{ KoHrdperulrx nlr4ie axqzsHolo 36opy, y BiAcorxax Ao Bap-
r,,, r i foBapy (y niarrycxnux rlinax): 4ns imnoprur'rx rouapin
- 4o run'rnoi
rr;r1r'r'r)c'ri (aaxyninenrua naprictt, 3 ypaxyBagnflM MI{THr{x efiopin ra rvrnta);
craBHH Korrnperurrx ru4ir axilraerioro s6opy, y rBepAI4x cyMax 3a
( r.r r n rrulo peairi3oBauoro roBapy;
)
' o6oporra a pea,risaqii ni4axrllronrax tonapir ei4uori4no go .[expe-
,r. lca6inery Minicrpin vxpaiuu "flpo axqrnenr.rit a6ip" ri!,26.12.92 p.
N;, I u-92.
15.2. Aygur HapaxyBaHb IIa Bapo6irllv nrlary
Meroro ayrqr,rry poepaxynxir ia coilia"nr,Horo crpaxytsauutt' EHecKrB I{o
,l),)u/\v nircsi,qaqii r{opno6u.:mcrnoi xatacrpoSra, Ao $orr,4y saiin.Eii'ocri e
rri'pr.nipxa [paBvJ'II]Hocri, rroBHorll i cnoe"racsocri s.qificnei{Htr BiApaxy-
r:r,r, Ba BCiMa BuAaMIr orrJlarl4 nparli ea ni4noni4nurl nepio,q ra lrepe-
,,ri,ii,ii cnoeqaCHOCTi ITepepAxyBaHHfl BHeCHiB i sarCOHHocTi rraxopraC.annR
r' )ulr'1tl llenciiirloro rbonny'ra (Pon4y cort,ianuuoro crpaxyBaHus.
tlopei:iplcy poapaxvlrmin 4oqirir'uo fioql4Harl4 3 EcranoBJreFltrfl' rII4 e
, rr,1:iliMerEU rLia'i til'IKorn rcDe.'IiqeHt4x Itirlar.a;$tig Sa tlttxHpiM 3ah'oHo-
 207
206
:l) u.u}um mapurpruux cmaqorc ma noca)oeux orctaOie. Bcr:auoenrce'rrcs
AaBcrBoM. fleperipaerbc.s, qu BapeecrpoBauo ni4npileMcrBo, ycrauoBa, r,rir(')rcrre npr{BHaqeHrrfl rrocaAoBrix oxnagia i crasox sa'rapncpnuMtl KBa-
opraniaaqia flK nJIarHI{K crpaxoBllx eHecHis oa nricqeu cBoro Suaxo-
rrrlrircrrqiiiuuvru 4oni4nlrxaMlr, raJrygeBrrMrr yroAaMr{, raplr$uultz cirxa-
Alr{enHrr yrroBuoBa}rceHr{Mrr oco6aMLr flencifi noro QouAy, ri44i,teunarr t"': rrirr{asiB, 4oronopie, rrrrarutrx posnlrcin, Qaxtuuulrx craBolt i na.nern-
@on4y coqianruoro crpaxyBaHna. Peecrpaqia nosianHa 6yrlr npoBeAe-
riil \ l|lr AoKyMeHTaMLI, pOSpaXyHKOBI4IX nUCrKiS ra ni4OVrOCTeii;
Ha s lO-Aennaii repnriu is.[us orptIMaHHfi cei4o4r'ea npo peccrpaqiro
ni4npueucrra (ycranonrr). ll uu)um pupaxAHrcA on.romu npa4i. flepernaAalorbcil ra repepa-
Buecxu Ao flencifiuoro Son4y ta (Dou4y coqia,rrnoro crpaxyBanufi '1 r)rvr()'f bcrr rci ru4lr orrJrarra npaqi Ta Brrsnarrarorr,cfi ix posiwipu. Aoxy-
\r('r'r'n: .Jrr.{crK}r He[palleaAatnocti, ta6e,ri, BafiBLr ua ni4uyc'rxrr, pogpa-
HaJrelr(arr, Ao SaraJ'rbHoAeplr{aBHr.rx o6oe'ssxoBr{x n,larexcin. TapuQrt
\' r(( i ni4orvrocri;
j
o6on'fisrcosrtx ruecxie Ha AepxaBHe crpaxyBaHHfl B Vxpaini 4na
| | )r

ni4upraerrcrB, ycrauoB, opranisauil? HeaaJrertuo ei4 $oprru afiacuocri ra

I t) u 4 0 u m 0 tt e p n e-
Qt ina n c y e aruHll o n r. a mu np aqi. fleperna4aro'rr'cr
| ')lrf .('lr()uAyrovi paxynxn sa piaHtruv
BVIa\111 HapaxoaaHoi on,ra'rlr, nepe-
rocflo4aproBanr{fi , an4y 4i nn sHocri'ra ra.nyaeeoi ua,texuocri BcraHoB-
'rl,)r'r r,('rr npanr.rlr,nic'ru ei4HeceHnn ua co6ieaprictu elr4ie onJIarI,T npaui,
J'rrororbcfi Bepxoeuoro Pagoro YHpaiuu y ni4corrcax 4o Qon4y ofiJrarrl
r:r:rrirrr()Hr{x y cr. 9 Saxory Vxpainlr "flpo euecenns gryrin i 4onornenr
upaqi flK urarrrlrx nparlinnr.rxiB, TaK i :rux, rqo He nepe6ynaro'rr, y rurati
r. liuit)nlr Vxpaiun "flpo onoAarnyBaHHfl npu6yr:xy niAnpraemcrB", iguri
nigupnevrcrra. BigpaxyaaHHfl na coqia,rr'ue crpaxyBaHHa o4iiicnrororr-
r.n rr r)rJritrfi Ba paxyHox npn6ytxy ra uirboefix Qouaie.
ca rqonnicauno e ycix er.r4ie on.narrr npaqi 'ra nperriii, na sxi He Hapaxo-
llrrr:'r'ynnoro craAi€ro ayAr.rropcbxoi uepeeipnr.r e uepenipxa rrpaBrrJlb-
ByrorF,cfi crpaxoni BHecKr{. Poano4in rtim fleuciiinru (pou4orr ta Qou-
)r"r'i :|ilc'rocyBaHHfl craBox nnarerxin. flpu qr,ouy c"ni4 xepyaarrrcfi Tapr{-
4om coqia,rbHoro crpaxyBaHua Vxpainra Bi,Ionarlacrbcs niAnoeiAunlvrn '(
rlr;rvr r, ,rrlHHrrMI4 rc 28.A7.97 p. r:a nic.na qiei 4atn (ra6n. Ll.L,15.2).
BaKouoAaBarrzmr.r a6o HopMarr4BHr{MI{ aKTaMI{.
flepeeipHy errecxis 4o (Don4y corlia.rrr,uoro crpaxyBaHHa, Ilencifinoro
I' I t Ii.4 4tr 1 5. 1. TapuSra eigpaxynaur Ha corlia;rrHe crpaxyBaHntr, rrrtnnr.rx
'

cbonAy, @on4y,rixsiaarlii Hacni4xin 9opuo6tnr,crxoi xa'ractpoQn 4o- t t.

r,, 1111.O7.!)7 p.
ui.rrrno s.uiiicHrosarrr Ba raK LIM rz nosz4iamra :
l. Easa ono}amrcyaaHHtri HapaxoBaHa ocnoBHa i go4atxoea sapo6i- Tapir$, '/r, 3 nux cnpsuonauo
rHa r,'rara, inuri eunna'rn (rporuoni i Herporuoni). 3aIaiIl'HI4It Ha .qep)fiaBHe Ao
[],ra"rHr'rx coqia"rrne llenciiiuoro
2. Cmaarcu nau metria. CTDAXVBAHH.f Oonay
3. /{nepena Qtiuarucyeuwur Hapexorartol sapo1imruol ntamu nta Ha' 2 3 4
paxo6aHux naamexio. llrirrtlr il(]MCTBa, yCTaHOBII Ta Opra- 37 12 88
4. Ifpaaunt,ruicmu ei}odpawenwt e 6yxza.lLmepcblto,rly o6nircy i rrt r:ttt.i i rrclfl.relrno ei4 cpopm
aaimruocmi. rr r.l( ll( rr:'r'i la rocnoAapaBaHHfl,
{'i, { /lI| iilr Hrr rpoMaAflH, rpoMa,4ff
5. Ceoeuac ruicmu ontsmu " -

Poara a4arolrrr ilp aBl{nbnicrr sra gHalIeHHfl 6aeu ono4arxyBauufl AJrfl

ilil Jrnelrqi, axi eraropucro-
lIl rr
r' \ t( ) t tr rririimany [par{}o
Kelnrroro B oBHaqeurrx u,ratelnir, neo6xi4uo nepeaipnru:
l) o6nirc vucenbHocnti npa4iaruurcie nta i'x pyxy, aicranlreurra nep- I I'rilvil r,r\c rrrdl opraHl3ar{ll lleHclolle - 5 t2 88
l'rlrlil i rr na"rri4in, ni4npnemcrna,
Bnnni ,qonyMeHrrr: HaKaBI{ (npo npul?orr ra asirr,HeHnfl ocHoBHI{x po- ', rilill or!trra rraeqa,'rbHi BaKJraAr{,
5ir:nnxis ra cyuicnr.rxie, npo ei4nyctxn i t. l.); | | I'rllr( L,rri lla paxyxorc xourrin qux
2) eurcopucmanrua po6oao?o qecy. Srigno e ltoHcturyqiero, I{uni,rr,- ,,lrt jill irrirrlil.i 4.na eupiruenHa ceo-
HHM KoAeKcon, Ko4excona aarcouie npo ilpaurc i r. 4. npoeoAurbcff Trepe- '
( l;l 'r'v'rr{rrx 3aBAaHb; ni4npra em-
paxyHox xi,rr'xocri nignpaqroaauux 4nin (T a6e,ri o6nixy) i nopinuanna ' lll,l 71r' iHnanigr.r craHoBJIfiTb tto-
urrx Aaurrx s po6outtmrt J'rrrrcrraMu, poBpaxyHKoBI{MIr ra unarilxnumu
iro
o l, raralrgoi .InceJrr,Hocri
i I I r. | | | l(0 t( )(ll,IX
ni4orrocramz. lleperipaerbcfi HasBHicT r ra o$opmneuHfl Llrrx 4oxyiuen'rin.
flrcu1o orrJrara fipoBoAr.rrr,c,s Ba AoroBopaur.r (rconrpaxtavrn), r:o s'acoey-
i 1 ,,
'1y1;
r,r1rrrrr.r, trpaqrcrorl' Ha
q
fiKi 1 100
'ri,rlt;l rli 'rtr)vAoBofo goronopy (xou-
rorbcff naasnic'rr ra yMoBrr rlrrx AoroBopia, o@oprraeHH"rt rpyAoBux ni4Ho- rl''lll l' y), i oco6u, axi naxonyrorr,
cuu oci6, BHeceHrrx y ra6ear, o6ainy po6oqoro.racy; l!'l'r'll rr (noc.nyrn) sri4no ia
tiltllll L r r o-fl paBoBI,rMrr AoroBopaMII
 20$
208
Ilpo)aetrenua ma6n. 15 , 1,o:r,r1i.rrOM 2 InCrpyrcqii sa CTaTfiCtfifioIO 3apo6irnOi n;rarra' BaTBep.ql6e-
jr,,r) rlrr{a3orr Minic'repcTBa cTarI4cTl{KI{ yKpainE ei,4 11.12.95 }'J! 323,
;, rri. si1noCs'ruCg Ha CO6iBapTiCrr, a CrIJIarIyIOTbcfi 3a paxyHOK A}fiepeJl
l{,
lpoma4aHra-nignpllerrqi, 5ia;rl-. 'lr ilcvItaHHfi
| il il TaHI4X BIAIIJIaT.
nictr grcux SacnoBar{a Ha lnAr{gl- il I rrepecufi 1996 p. o6on'saxoei nnecrcra Ha AeplfiaBl{e cOIliaJrL'IIe
nrniii upaqi, a ralcoxc aABoryry r r p: l \ ! rlu r H fl HapaxoByrorbcfl i cn.nauyrotbcfl rIiAnpI{eMc'rBaMI4, ycraHo-
fli4npraeructBa ra rpoMaAsur{' ffKr ir.lvr rr, ()l)r,aHieaqiArrnu HeBaJIelI(HO ri4 QopU BJIaCHoCTi Ta rpOMa.{t{IIaMI{
BuKoprrcToBvrorr' nafi uany [paldro (r;r litlllrrocri HafiMaHI,Ix [paUiBHuKiB) 3a TapLIOaMI{ Ha tsCi BI4AI4 Bu-
3a yrogaMll qlrni;rrno-npaBoBoro
rrrr:r'r', rrr(i niAnosi.4Ho Ao SaHoHy Vxparnra "IIpo on,na1y npaqi" BiA;1ecego
tr' ''ri'r:r/lv Rr{Tpar Ha o1rJlary rrpaui, 3a BI{HffTKOM BllirrJlaT, }IA fIKi He
crpaxyBaHHs' rrr{Hnl
Ta6nwu'a 15.2. Tapurlu ri,4paxynarm rra corlia;rr'He 1;rpitx()lrVro.rbc,fi CTpaXOBi SHeCXfi Ta He BpaXOByIOTbCiI fip7t B?[SHar{e11Ui
z 29.O7.97 P , ,.p(,,r(1l,oMigflr{Horo sapo6iT6y Arfl o6r{r{cJleggs lreHcifi, tr{o 3aTtsepgffie-
Tapu$,'/o rrrr ri I lo<r.r'ilnoBoro lta6iHery Miuicrpir vrcpainn eia 12.10.92 p" Jti! 583'
na o6os'ssnose na o6on'ggxose A y71u,r,op Mae rrepeBiprrTr4 [paB]rJrr,HicTb ei4o6parxeuHfl B 6yxr0-[Tepcb-
fl'rarHnx coqia,'rrne AeprfiaBHe
nenciiine s,,11 1 ()6.11 l6y HapaxyBaHb Ha sapo6iTHy nJlary y BI4rJIfl.4i BHecKiB,qo
crpaxyBaHHfl
cTpaxyBaHHA I I I il:ilraH tlx OOHAiB.
rI I,r,il
32 )r.oclrruno yBaJfiHO CriA UepeBiparra cBo€qacHicTb llepepaKyBaHHfi
(
flignpueuc'rBa, YcrauoBv ra 5,5
y t.u. 1,5%, a6iP na | ,,rn r,lrr. ll,rare;1xi Ha Aep]I(aBHe 0608'fl36oBe 11eggifiHe CTpaxyBa]IHfi, I{a
opra*rigarrii Hesa-rrelxlro ei4 Sopu
BrrnaAoK 6esPo6irrs ,rrr,rrr'13lroB€ coqiarbrle cTpaxyBaHl{s, Ha BIIIaAOK 6eBpO6iTTfl' ;1O QOnAy
sr€lcuocri'ra f ocnoAaProBaHHJr
!
" | )r r(,6ri.tIfl crrJrartyrorbcfl
l :
Ili4npraeucrBa, ycrauoBr{ fi opranisa- 1 (u noanouY o6caai
sapaxoBy€Tbcs Ao ()/(fiorracHo 3 oTp]rMaHHJ{M KOrrrTiB ycTaHoBaMr{ daHKie Ha onJIaTy
L{ii" ne rpaurcrorb iunanjAu:
. AJrfl npaqrcrourax inra,ri4in Son4y coqiallnoro rl',ilt,1;
Baxrrcry inea';ri4in) v t)a3i BrrrrJraTr{ Kor[TiB y Br{urt{Ai HaTypo[rraT?{ - I[a HacTyII}ME
iHilItx [paqiBHriKiB TaKoro
'"4r,fi o,o 32 r'.rr, rrioJrtr raxoi Bl4[Jrarrr.
nignprzeucrra
@isn rui oco6u, axi [pardiororr' Ha yMo-
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Bax Tpy,4oBoro KoHTpaKTy, 1 TaKr' rqo l5.l|. Ay4lrr e6opin i nnarexin Ao 6CIArfiery i noea6nalxerlllu(
Br4KoHyrorb po6orr'r ( noc,ryrn) ari4uo
ia urasimuo-npaBoBr{Mrr yloAeNrx- rlxrrrTlin
32
fli4nprzeltctea, rpoMa'4sHrl, axi nrzxo -
rroTlatitin, a6opin ra rlJlare)fiis, flKi poarrfiAarortcfl Y r1bo*ry pooAifii,
ptrcroBylorl, nailnraay npaqro 3a yro- ,/1,.
Irrlr()('1'r'rrc.fr: allpaxyBaggfl Ha fiygingnrlrro' peKoHCTpyKI{i1g' pegor{T i
4amu qnnimHo -ryexexggjSlgggl . rt)n \1i1rrrfl aaT3MO6iJILHI4X Agpir Sara.JIr,EOIo KOpI4CTyBaIIHS; 36ip AO
- gxepen
Ay4rzrop [oBr4HeH BcraHoBIlTrI eiAuoeiAuicrl' i saxorrHictl r{ lr;r;lrrrofo ixnoraqifiuoro Son4y; rrJlara 3a SSMJII9; npl46yr1xoB1afi fio-
Bi4paxynanufl Ha
rpiuancyeannn orrJla'rra npaqi i cnna-renux BHecKiB' :r;rr()ri :| r'poMaAsH; yTpI4MaHHfi ia aapo6iruoi ilraTfi Ha 06oB'fi3noBe
fleHcifiHe CTpaxy-
o60g'.seKose coqiaJrbr{e cTpaxyBal{H.fi Ta 060B'gSKOBe r{.t',ri1r}10 fiegcifiHe CTpaxyBaHHfi Ta Ha O6On'gBrCOre Aep]XaBHe CoUiaJIb-
3a BcTaHoBJIeI{IIMII SaKoHoAaB0TBOM HOpMaM}I BiA
BaHHs: sAiiiCHrOeTr,cfl I i,, "! l )i I x vtsaHHfl , $OMyH Afir''dl4fi. IIOAaTOK.
r
Ha co-
aafaJlbnoro posuipy BI4Tpar Ha onJlary upaqi i siAHocsrrc'fi Ha BtL- ltrr ilaxonom vxpainu "flpo cucreMy orroAaTKyBaHHfl" sIaAaHi no-
nepeJrixoM Brrrpar
6inapTictr, y qacrl4ni BATpar' rlepeA6alleHvx , rr6opu i IIJIaTeII(i e O66B'SBKOBI4MI4 AJIff CIIJIaTII Cy6'eICTAlvrU nignpu-
ir ! ,r|
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[ra;y ocHoBHoi tu 4o4otr*onoi aapo6itHoi IIrarl.I' s]tl{fi , .r rrrilr,r,r(ol Aig.rrrnocri Ta oi3I'I'rHUMI4 OCO6aMI{.
goaarKy J$ 10 no npaBl{n 3acrocyBaHHn 3aKoHy VHpaiuu "flpo ouo4ar- ('x())t([Mr-r Ba rrOpfiAKOM O6qnC,'reHH51 Ta c[JIaTu e BiApaXyBaHHt{ ,qO
KyBalrr{ffnpu6ytxyniAnpLeMcrB",SarBep4?tteHr4xflocraHoBoIoBepxon- ,1,, jlrr\, uoB'flOaHi c 6yAieHuIItBoM, peICOHCTpyKUierc, peMoHTOM i yrpu-

Hoi PaAI4 Yxpainu Z7.OO'g6 J* 247 /95-BP' flpr qr'oMy Heo6xiAHo

sll r;rrurlvl itBTOMO6|JI6HIIX Agpir SafaJIb1rOrO KOpI{CTyBaHHfi Ta BI{eCKII AO
crpaxyBaHHfl'
sBepHy'ru yBary Ha'fe' Iqo BHecHv Ha AepxaBHe coqiaJllHe ,,. I r, r..: I B I toro iunonaqifinoro soHAy.
orlJraTr4 npaqi SriAHo
EapaxoBaHi Ha BrltAr'I BlrrrJla'rr ilIo Bxo,qfi'rr' 4o Qon4y
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210
llr,lrr:eipxa npaBrrJrbuocri Hapaxynanss i cnnaru r 6ro4rxet BHeCKIB
flepeaipxauuxs6opisIlpoBoAl{I'bcflSaTaKoIocxeMo}oinepe46auae
,,, rrrrronauiitHoro (boH"4y rrepe3 I{eySro4nteuictr' HopMarI{BIroi 6asld ryIae
BUSHAIIEHHfl:
, !',r ()co6Jrl{nocti. 36ip 4o ,{eprxannoro inuonaqifiuoro Qongy VHpainu
1) u.natnr.tca a6opiu i craeox orroAarxyBaHufl; i!\ 1r() tirreceHo e uepe.nirc SaraJrr,rroAeprr(aBHrrx no4arxia i e6opin Sarco-
2) o6'exrin onoAarnyBanna (o6opor:ie) i uapaxyBaHufl;
,i,,v Vrcpaiun ni4 18.02.97 p. l$ ??/g?-BP "flpo BHeceHIrfl sluiu s
3) uepepaxyBauun a6opin (nuecxie) 4o Qongie; lrrr((,1 VKpainu "fIpO CUcteMy OnoAaTKyBaHHfi". HapaXynanllfl Ta CIJIa-
4) nigo6paxenufl B o6"tixy onepaqiii, roB'flaauux 3 HapaxyBaHHsM
r,r :ri)()l)v e ,(epxinno$on4 sgificuloBaJlrrcfl ,qo 01'01'98 p' rra [iAcraBi
Ta [epepaxyBaHH.flM a6opin (nnecrcin) 4o c[ou4ir ra cKrIaAaHHs aeirHocri. ocHoBrr AeplrcaBHoi [oJIiTrrKu n coepi
it;r,,i)rv siA tb.Ot.gl p. "flpo
Bl{ecxz4or}ou4yyTpI{MaHHfiaeTon,{o6iJilHIIXAopilsalaJlbHoroKo-
irir\.ril1 I ilaynoBo-Texiri.rrroi 4ia.nrnocri". Tepuiu nepepaxyBanrg xourtie
prrcryBaHH.fi CnpaBJIff rOTr,c.fi Ha niAC'ra si :
rocno- i,, Ijrlr)g.1eHzii ,rlrcTOrvr MinOiUy Vnpainz, MineXOnOniXU, ItOnaite'ry S
1 . Saxouy vHpaiuu "flpo 4xcepe,ra <piuancyBaHHfl lllJlfixoBoro
.n liun, lraynoBo-Texni'rnoro fiporpecy npu KMV si.a 01'02'92 p' - ne
Vxpainz" sig 18.09.91 p. Nbl562-XII'
AapcrBa !rr.lnlrc 1i-t.rr.rC.na HacTyngoro ga SnitHI4\iI uiCsUg. 3 01.01.98 p. OIIJIaTa
2.floctauogu Ka6iuety Miuicrpin Vxpainlr "ilpo nopa4or 36opy ra ,,, r rr rroBurliiiHoro SoHAy peryrloerbcfl SaKoHoM "flpo 4epxasHufi 6104-
BllKOpr4CTaHns xourrin Arfl (piHaHCyBaHHs BlIrpaT' IIoB'fl3aHtlx a 6ygin-
, ,.r. vrrlrnrur,r ua 1998 pix" ai4 30.I2.97 p. V ct. 29 nrcaaanolo 3afioHy
rrr{rITBoM, peKoHcTpyKqiero, pemonrovr i yrpunraHHfiM ae'roN{o6inlHl'Ix AOpiI
r!ir.|||Il'IoIro, ulo Ao BaKoHoAaBrIoro BperyJIIoBaHIrfl III4TaHHfi CIIJIaTIT a6opy
sararlbHoro Kopl4cryBaHufi" ni4 A2-02.93 }$ 83' ,1,' rrrrr63llLliilnoro songy nci cy6'exru roclroAaploBaHHfl cllJlaqyrctr, a6ip
Ha nepurouy era[i ayArrry BcrauoBJlrosrbcfl' llu e cy6'ext nepenipxu
rrJraTHr4KoM BlrqesraAaHoro 36opy. ,{.ira r1r'oro ayAIIrOp anaiioirnztr,cs
a r ;,'rrnripi 7o/u o6cary peanisaqii npoAyxqii, a6o Barororo Aoxo,qy' sMer{-
fioro flH rlJrarHlltfia o6opy' ,,,,'',,,,',,rta cyMy nAB i axltrr43uoro a6opy' Tolty ni4 uac nepeaipnu
AoKyMeHTaMI4, aKi ui'reep4ByrorE, peecrpaqiro i r t ruur.r l'rrocri nepepaxyBaHb cyM Ao iuHoBalrifinoro Oongy
neo6xi4no
Apyrufi erarr ayArrry socepeAlrcyerbcfl na nepeniprli upaaunuroc'ri r:,.t)\rll'r'ncfl TIIM, rrlo 31998 p. o6ip go inuoeailifiuoro @OHgy sapaxo-
Br4BHalIeHHfl rc.nienr:Ou O6OpOrin fiK 06'eKTiB oIIoAaTHyBaHIIfl AJIfi CIL'Ia- 6yro paniure'
TpaHc[opTHI4X, 6ygine.nrulrx, KOJIeKTIIIBIIUX r,\'' r'r,{:r v rIoBHoMy o6cRai, a ne 30%, flK
rn s6opy. 3 npouuc.noBrrx, li,lrxonna Paga yxna.nzra SaKoH npo a6i'p y qefi rpou4' Blz3uaqrrnrut4
cim'cbrcorocrloAapcbnl4x ra iHfirux fiiAnpueMcrB HapaxyraHHfl 6epyrbcfl
e poarvripi ei,q 0,4 go I,2ok Saxtuuuux o6csrin pea"nisaqii npo4yxllii
rltr(, r\4(,xill.rittr uapaxyBaHHfl i Cn.na'rrz (na6paa'rraUnOCri a I uepanA
(auronanux po6ir, HaAaHrlx noc"nyr), a 3 TOpToBeJIbHLIX Ta IIOcTarIaJIb- t,rlnl l).). -
vxpaiuu "flpo crcreMy o[oAaTKyBaHI{fl"
l:r ilir rronom KOMyHaJIbI{I4fi
Hraql'Ko-s6yroBlrx BiA 0,03 4o 0,06o/u o6cary roBapoo6opoty (6es I

- r,'r.'r'()r( uillrocrartcg Ao MicIIeBI{x noAarxiB i e6opia'

o6opoty 3 rpoMaAcbxoro xapqyoanna). flpr'r quowty y BrrIrIeHaBBaHrrx i cnaatra KoMyI{aJIbHOro
,/l,.rrrr rrcpenipKr4 [paBrrJrHrocri o6.rl4cJ1eHllfl
rroKaSHrlKax BpaxoByroTr,cfi Bci rraArz 4inarnoc'ri 6ea [oAarKy Ha AoAaHy
r, rr;r'r'riv irvAl{l'op Mae BrrBr{IlTn rar{i nrrraHHtr.
napricr:r ra aKqI{3Horo a6oPY.
I . I l pir nu,nlnicrl, o6.rr.rcneHrrfl Ta csoe.IacHicTb CIIJIaTI4 KOMyHaIbHo-
Ay4I'rtop rroBr4rteu 3'acyeatu, rII4 He € cy6'ext uepeniprtt rlJrarrrtrroM
r !r rr!l,rl:r'l'rdv 4o 6to4xcery,
a6opy si,{ npoAa}fiy rraJrr4BHO-MaCTrrr'rbHIIx MaTepialiB, BI4sHarII4rII QaK-
:1. lli7106parxenufl B o6aixy i crc.ua4anns ssiruocti 3 KoMyHaJIbHoro
rlr.*rrafi O6cflr peaaiaarlii IIaJI?IBHo-MacTI4JIbHlIx MaTepiaJIiB ra IIpa- u{r/ttl'l(V-
Br.r.nruicrr o6.ruc.nenns a60py.
a4ificnrorotl l('nyrta,lr,uufi [oAarox clJlarryerbca r poamipi 10% Oottly orIJIarrI
,(.na anrotpaucrroprurrx ui4npuevrctB Ta AJrfl Tr4x, 'flIti ,rt,rf rll :lf :rsirurafi nepioA, o6gucner^wit Bl4xoAflrrr4 3 rreofioAarr(oByBaHoro
rrepeBeSeHrrfi BJIacHrrM aBToTpaHcnopToM' 3a TapfioaMr ni4paxoryetsca qrlnoM, ayAtITOp Blaol{aqae Qaxtuu-
| | il i v M v 71oXO4in rpoMaAfiH. Tarturvr
20h goxogin 3a eficnJryarauiro aBrorpaHcnopry 3a MIuIHyJIrrfi micsul.
rvr

r|,. ,Irr{'('|./rr,rticT s npaqrcrcqrrx i nepenipae npaeranruicrb HapaxyBaHufl rlo-

,{a.ni ay4urop nepenipfle rloBuory ra cBoeqacnicrr culaTrl
a6opy
!,r I r, \'. i [lr.ni nunualorl,cff unatirxui AoHyMeHTrlt, axi ni4taepA]rtyrorb rle-
rrrJrflxoM BiCTaBy1enHfl IIJIaTiIICHIIX ,qogyMegTin. Cunaty a6opir 4o Qon4y nau'ararv' rrlo
rrJraTHIzIKI,I [oBIzIHHi sl.iircflvav ne nisgiule 15'rracna MicfiI{fl, HacryllHoro
t'r ttirri\,riunlfl noAaT'Ky Ao 6roAxcery. npu I{boMy cni4
irtrrlir\,,t rtorrnrt flOAaTOK S IpOMaAtIH ni4nOCr.flllbCfi AO SafaJIIrHOAeplICaBHI4X
ga gsiTHI,IM,
r,,,1| l t(ilt.
Ha ocrannr,ovry eraui nepenipaerrcfl IIpaBIIJIbricrr ni4o6palfieHHfi
Ilrrr.r"r'irrrolo Ans sAificHerrnfi yrplaManb 3 rrpn6yrroBoro floAarxy e
HapaxyBaHH.fi ra rrepepaxyBaHHJl a6opie 4o son4y a o6aircy nignplleu-
(pop- 1tIr |r.,r ltrr6inery N{iuicrpiu vrpainu "IIpo npra6yTfioBl4ft IIoAaToK 3 rpo-
cTBa, a TaKoxc npanr.r.nl,nicTL, CKJTaAaHHfi Ta cBoeqacHicTl, no4auna
po6otra"' ,,,, rrrrll" rrig 26.1,2.92 p' itli 13-92,
uu J\! 10-A "3rir flpo HapaxyBaHHfi xorutin Ha Aopo]fiHi
212 2r3
06'exroryr orroAarxyBanna e piunrafi cyxynnzfi ,qoxi'4 rpouaAsx' I I ir ltrnepureHHfi ayAlitrop nepenipne npaau.nrnicrr ai4o6paxceun,fl B
Aygut npr,r6yrxororo rloAarxy 3 rpoMa4fiH Aorlinsno BurconyBarl{ B
',r,rrr(y HapaxyBannfl Ta rlepepaxyBarrlrfi ,qo broAlxery KoMyr{aJlbnoro
.4BA CTAIII4: jr(rr,ir'r'rcv. Ssirrictr (aniT npo o6.rprcteung cyMI4 KoMyrraJlbHoro [oAa?-
I- nepenipKa HapaxyBaHr{Jr i o6airy IIoAarKy llporflroM 3sitHoro r \ | ( r(.rilllaetr,ca uigupr,reMcrBaMrut l{apocraloqunn ni4cyuxoM 3 rroqarny
poKy;
-
if - uepenipxa 4erc.napaqii' qo rroAaerbcfl Ao ,{fIA, upo cyxynnrafi
o[oAaTKoByr,ailviT 4OXi4, UiCns .roro nepeaiparorbcs [epepaxyBaHHfl ono-
AarxoByBauoro .{oxo,qy 3 ypaxyBanxflM cyMI{ uoga'rxia, cfiraqeuux rrpo-
T.firoM por{y.
,{,oxogu o6nixonyrotbc fi 3 a Arx ep e JraMr{ Bwrr Jrar'
1. Aoxo,qE aa wricqervr ocnosfloi po6oru. .{.na ix [epeBipKl4 neo6xi4-
Ho rleperJlfirryrr4 Tpygoni xnutxru, tpygoei yroAl4' KoHTpaKrlI' flpu6yt-
KOBITM rrolIaTKOM O6X.ua,4arotbcfi AoxoAr4, o4eprxani 3a BIIKOHaEI{fl Tpy-
po6otr'r 3a AoroBopa-
AoBr4x o6on'Ranin, y roMy 'rracai aa cyuicnrzqrBo' 3a
ur.r uigpa4y, granigen4H' a raxolr( inuri rporuori 4oxo4ra, nrci nignpr'reu-
crso o" opranisartris Br4[Jrarrye cnoirvr npaqinnraxam y rporuonifi Ta HaTy-
pamuifi iDoplti.
Heo6xi.uno Bcrar{oBtrrrr, qr{ He BKJrlorraJlrtcg.qo cyfiyrrHoro,qoxoAy cyMI{'
sxi xe niglararors onoAarKyBannro (cr. 5 ,I{expery). Itpilt roro, ayAI'I-
top nepenip.fle, rrr4 sMerr[ryBaBcs cyKyuHl4fi Ouo4ar:xoeyranr.rfi 4OXi4 ra
c)rMrr, uepe46aueni eaxorogancrBoM (Ars neeElax rareropifi fipar1rcrcqux
i inna.nigir, .tircni4atopin r{opuo6unrcr,roi rcaracrpo(pu' He11oBHIlx civrefi,
rr4o Marorr, Aitefi .qo L6 Poxin).
Ay,qurop BcTarroBJrroe npanr.r.nr,ricTb Br{3r{aqeHHfi CTaBOK i pOarvripin
[OAaTKy ,qnfi fiO]ItItOrO npaqianllKa 3a IIIKaJIoIO SaCTOCyBaHHg CTaBoK
uporpecr4Br{oro oIIoAarKyBaH}Is. 3 12.11.95 p. aa Vxaeorvr flpear'rgenra
vxpainrE N! 1082/95 BcraHoBJreEi .rr.rnni 3apa3 Heollo4ar:rcoeynanrzfi
rvriniuylrt i ruxana rrpfi6yrxoBol'o rloAarry.
2. flepenipaerbcJr HapaxyBar{H.fi ar{rrJrar po6irnumin, rqo fi palllolorb
aa CyniCnrzgrsoM. BctaHoBJIIoeTbCg, UII BIIKopI{cToByeTbcfi HaJIeriCHa cTaB-
ra npra6ytxoBoro rloAarxy - 20% orpl{Mauoro AoxoAy.
.fipyrurvr erarroM e uepenipxa HapaxyBarrns cynyrrHoro npra6ytHono-
ro noAarxy ea pix.
Aygrarop Btnarrarrae, 3a r{Kr4M ia 4rox ueto4ie poopaxoByerbcs cynyrl-
nrafi onoAarxoayaanr.rfi AoxiA na nignpr,reuc.rni, qv fio4aJrld rpoMaAgHrr'
flrci sMiHUrU OCHOBHe ryricqe po6oru npoTffroM poKy, Ha none micqe po6o-
rra AosiArcu (@oprvra Ne 3) npo cyMy AoxoAin, ogeprxaru4x Ha llonepeAHbo-
nny wric4i po6otra B rloqarrcy poxy.
Br.rguaqaro.ru npaBIlJIbnicrr cyura cyry[Horo oIIoAaTKoByBauoro Ao-
xo4y, ueo6xi4no nepenipuTrr rrpaBr{nrnicrl BpaxyBaHHs CyM, I{a axi aNIeH-
rrryerbcfi cyxynnrafi ofio.4arxoByr,anuilr AoxiA sriAno 3 TI4M, u{o KoMy-
na.nlnufi rroAarox crrJlarry€Tbc.a ,qo 6ro,qrxety ne nianirre 15 qIlcJIa Ha-
cryrruoro ga asitHul\f KRaPTaJIY.