PT3.1 10page1932 2950 PDF

Ð³í»Éí³Í 14
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÷áñÓ³ùÝÝáõÃÛáõÝ: ÂÇíÁ
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÷áñÓ³ùÝÝáõÃÛáõÝ ¨ ï»Õ»Ï³ÝùÝ»ñÇ Ý»ñÏ³Û³óáõÙ: ÂÇíÁ
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ø³Ý³Ï³Ï³Ý ÐÐ Ü³Ë³·³ÑÇ ¨ ³ßË³ï³Ï³½ÙÇ ·áñÍáõÝ»áõÃÛ³Ý 120 290 390 600 0.0 0.0 0.0 0.0
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ï»ëáõÃÛáõÝÝ»ñÇ å³ïñ³ëïáõÙ: ÂÇíÁ
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2.1. Î³ñáÕáõÃÛáõÝÝ»ñÇ ½³ñ·³óáõÙ
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Ï³éáõóí³ÍùÇ ¨ ¹ÇÝ³ÙÇÏ³ÛÇ í»ñ³µ»ñÛ³É,
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Ñ³Õáñ¹áõÙÝ»ñÇ ·ñ³ÝóÙ³Ý, Ñ³ßí³éÙ³Ý ¨ ÁÝÃ³óùÁ ÉáõÍ»Éáõ í»ñ³µ»ñÛ³É,
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Ý³Ë³ùÝÝáõÃÛ³Ý Ù³ñÙÇÝÝ»ñÇÝ.
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Î³ñ¨áñ»Éáí Ñ³Ýó³·áñÍáõÃÛáõÝ Ï³ï³ñ»Éáõ Ñ³Ù³ñ Ù»Õ³íáñ ×³Ý³ãí³Í ³ÝÓ³Ýó ÝÏ³ïÙ³Ùµ å³ïÅÇ ÏÇñ³éÙ³Ý, ÇÝãå»ë Ý³¨ ûñ»Ýùáí ë³ÑÙ³Ýí³Í ¹»åù»ñáõÙ
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ÝÃ³ñÏ»Éáõ Ñ³Ù³å³ï³ëË³Ý å³ï³ëË³Ý³ïíáõÃÛ³Ý,
- Ýå³ëï»Éáõ å³ïÅÇ ¨ Ñ³ñÏ³¹ñ³ÝùÇ ³ÛÉ ÙÇçáóÝ»ñÇ ×Çßï, Å³Ù³Ý³ÏÇÝ ¨ ë³ÑÙ³Ýí³Í Ï³ñ·áí ÏÇñ³éÙ³ÝÁ,
- áõëáõÙÝ³ëÇñ»Éáõ ¨ ³Ù÷á÷»Éáõ å³ïÇÅÝ»ñÇ áõ Ñ³ñÏ³¹ñ³ÝùÇ ³ÛÉ ÙÇçáóÝ»ñÇ ÏÇñ³éÙ³Ý ûñÇÝ³Ï³ÝáõÃÛ³Ý áÉáñïáõÙ ¹³ï³Ë³½³Ï³Ý ÑëÏáÕáõÃÛ³Ý
åñ³ÏïÇÏ³Ý ¨ Ï³ï³ñ»Éáõ Ñ³Ù³å³ï³ëË³Ý ÷á÷áËáõÃÛáõÝÝ»ñ:
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• ²å³Ñáí»É Ù³ñ¹áõ ¨ ù³Õ³ù³óáõ Çñ³íáõÝùÝ»ñÇ áõ ÑÇÙÝ³ñ³ñ ³½³ïáõÃÛáõÝÝ»ñÇ, ³Û¹ ÃíáõÙª Ý³¨ ³ÝÓÝ³Ï³Ý ³ÝÓ»éÝÙË»ÉÇáõÃÛ³Ý ¨ ÙÛáõë Çñ³íáõÝùÝ»ñÇ
å³ßïå³ÝáõÃÛáõÝÁ,
• ²å³Ñáí»É ûñ»ÝùÇ ·»ñ³Ï³ÛáõÃÛáõÝÁ ¨ ÙÇ³ï»ë³Ï ÏÇñ³éáõÙÁ:
¾ 5. ¸³ï³ñ³ÝáõÙ Ù»Õ³¹ñ³ÝùÇ å³ßïå³ÝáõÃÛ³Ý áÉáñï
¸³ï³ñ³ÝáõÙ Ù»Õ³¹ñ³ÝùÇ å³ßïå³ÝáõÃÛáõÝÁ Ñ³Ù³ñ»Éáí ¹³ï³Ë³½³Ï³Ý ·áñÍáõÝ»áõÃÛ³Ý Ï³ñ¨áñ ¨ ÑÇÙÝ³Ï³Ý ·áñÍáÕáõÃÛáõÝÝ»ñÇó Ù»ÏÁª ¹³ï³Ë³½áõÃÛáõÝÁ Ó»
éÝ³ÙáõË ¿ ÉÇÝ»Éáõ Ñ»ï¨Û³É ·áñÍÁÝÃ³óÝ»ñÇ Çñ³Ï³Ý³óÙ³ÝÁ.
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µ³ó³Ñ³ÛïÙ³ÝÁ, ·áñÍÇ Ñ³Ý·³Ù³ÝùÝ»ñÇ ÉñÇí, µ³½Ù³ÏáÕÙ³ÝÇ ¨ ûµÛ»ÏïÇí ùÝÝáõÃÛ³ÝÁ,
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ÑëÏáÕáõÃÛáõÝ Çñ³Ï³Ý³óñ³Í ¹³ï³Ë³½Ç ÏáÕÙÇó, µ³ó³éáõÃÛ³Ùµ ³ÛÝ ¹»åù»ñÇ, »ñµ Ýñ³Ý ûñ»Ýùáí Ý³Ë³ï»ëí³Í ¹»åù»ñáõÙ ÷áË³ñÇÝáõÙ ¿ í»ñ³¹³ë
¹³ï³Ë³½Á,
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• Üå³ëï»É ÉÇ³ñÅ»ù ³ñ¹³ñ³¹³ïáõÃÛ³Ý Çñ³Ï³Ý³óÙ³ÝÁ,
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• Üå³ëï»É ùñ»³Ï³Ý ¹³ï³í³ñáõÃÛ³Ý Ùñó³ÏóáõÃÛ³Ý, ÇÝãå»ë Ý³¨ ùñ»³Ï³Ý å³ï³ëË³Ý³ïíáõÃÛ³Ý ¨ å³ïÅÇ ³ÝËáõë³÷»ÉÇáõÃÛ³Ý, å³ïÅÇ
³ÝÑ³ï³Ï³Ý³óÙ³Ý, ·áñÍÇ ³ñ¹³ñ³óÇ ùÝÝáõÃÛ³Ý ¨ ÙÛáõë Ñ³Ù³å³ï³ëË³Ý ëÏ½µáõÝùÝ»ñÇ Çñ³Ï³Ý³óÙ³ÝÁ:
¾ 6. ì×ÇéÝ»ñÇ, ¹³ï³í×ÇéÝ»ñÇ ¨ áñáßáõÙÝ»ñÇ µáÕáù³ñÏÙ³Ý áÉáñï
¸³ï³Ë³½³Ï³Ý ·áñÍáõÝ»áõÃÛ³Ý Ï³ñ¨áñ µÝ³·³í³éÝ»ñÇó ¿ í×ÇéÝ»ñÇ, ¹³ï³í×ÇéÝ»ñÇ ¨ áñáßáõÙÝ»ñÇ µáÕáù³ñÏáõÙÁ, áñÇ áõÅáí ¹³ï³Ë³½áõÃÛáõÝÁ Ûáõñ³Ñ³ïáõÏ
í»ñ³ÑëÏáÕ³Ï³Ý ·áñÍ³éáõÛÃÝ»ñ ¿ Çñ³Ï³Ý³óÝáõÙ ¹³ï³ñ³ÝÇ ÝÏ³ïÙ³Ùµ, ÇÝãÝ ¿É å³ÛÙ³Ý³íáñí³Í ¿ ¹³ï³Ë³½áõÃÛ³Ýª áñå»ë ¹³ï³Ë³½áõÃÛ³Ý Ûáõñ³Ñ³ïáõÏ ¹»
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- ûñ»Ýùáí ë³ÑÙ³Ýí³Í Ï³ñ·áí µáÕáù³ñÏ»É ¹³ï³ñ³ÝÇ ³ÛÝ µáÉáñ ¹³ï³í×ÇéÝ»ñÁ, í×ÇéÝ»ñÁ ¨ áñáßáõÙÝ»ñÁ, áñáÝóáí ÃáõÛÉ »Ý ïñí»É ûñÇÝ³Ë³ËïáõÙÝ»ñ,
ÇÝãå»ë Ý³¨ ÁÝ¹áõÝí»É »Ý ³åûñÇÝÇ Ï³Ù ³ÝÑÇÙÝ ¹³ï³Ï³Ý ³Ïï»ñ.
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Î³ñ¨áñ»Éáí ³ñ¹Ç Å³Ù³Ý³Ï³Ñ³ïí³ÍáõÙ å»ïáõÃÛ³ÝÁ å³ï×³éí³Í ·áõÛù³ÛÇÝ íÝ³ëÇ Ñ³ïáõóÙ³Ý ËÝ¹ÇñÁª ¹³ï³Ë³½áõÃÛáõÝÁ, Ñ³ÝÓÇÝë å»ï³Ï³Ý ß³Ñ»ñÇ
å³ßïå³ÝáõÃÛ³Ý Ñ³Ûó»ñÇ Ñ³ñáõóÙ³Ý ÉÇ³½áñáõÃÛ³Ý Çñ³Ï³Ý³óÙ³Ý, Ó»éÝ³ÙáõË ¿ ÉÇÝ»Éáõ.
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Ñ³ïáõóÙ³Ý Ñ³ÛóÇ Ñ³ñáõóÙ³ÝÁ ¨ ¹ñ³ Ñ»ï Ï³åí³Í ÝÛáõÃ»ñÇ Ý³Ë³å³ïñ³ëïÙ³ÝÁ,
- ³é³ç³ñÏ»É Çñ³í³ëáõ å»ï³Ï³Ý Ù³ñÙÇÝÝ»ñÇÝ ûñ»Ýë¹ñ³Ï³Ý ÷á÷áËáõÃÛáõÝÝ»ñÇ ÙÇçáóáí Ñëï³Ï»óÝ»Éáõ ³Ûë áÉáñïáõÙ ¹³ï³Ë³½áõÃÛ³Ý ÉÇ³½áñáõÃÛáõÝÝ»ñÇ
Çñ³Ï³Ý³óÙ³Ý Ï³éáõó³Ï³ñ·»ñÁ ¨, ÙÇ³Å³Ù³Ý³Ï, ÁÝ¹³ñÓ³Ï»Éáõ ¹³ï³Ë³½áõÃÛ³Ý ÉÇ³½áñáõÃÛáõÝÝ»ñÁ,
- Ñ³Ù³å³ï³ëË³Ý »ÝÃ³ûñ»Ýë¹ñ³Ï³Ý ³Ïï»ñáí Ï³ÝáÝ³Ï³ñ·»É ÑÇßÛ³É µÝ³·³í³éáõÙ ¹³ï³Ë³½áõÃÛ³ÝÁ í»ñ³å³Ñí³Í ÉÇ³½áñáõÃÛáõÝÝ»ñÇ Çñ³Ï³Ý³óáõÙÁ:.
• ²å³Ñáí»É å»ïáõÃÛ³Ý ß³Ñ»ñÇ ³ñ¹ÛáõÝ³í»ï å³ßïå³ÝáõÃÛáõÝÁ,
• Üå³ëï»É å»ïáõÃÛ³ÝÁ å³ï×³éí³Í ·áõÛù³ÛÇÝ íÝ³ëÇ í»ñ³Ï³Ý·ÝÙ³ÝÁ,
• Ü³Ë³å»ë Ï³ÝË³ñ·»É»É å»ïáõÃÛ³ÝÁ å³ï×³éí»ÉÇù ÑÝ³ñ³íáñ íÝ³ëÝ»ñÁ:
• îíÛ³É ·»ñ³ï»ëãáõÃÛ³Ý ÏáÕÙÇó Ù³ïáõóí»ÉÇù Í³é³ÛáõÃÛáõÝÝ»ñáõÙ Ï³ï³ñíáÕ Ëáßáñ ÷á÷áËáõÃÛáõÝÝ»ñÁ, Ý»ñ³éÛ³É ³ÛÝ Í³é³ÛáõÃÛáõÝÝ»ñÁ, áñáÝù ³ç³ÏóáõÙ »Ý
ÑÇÙÝ³Ï³Ý ·»ñ³Ï³ í»ñçÝ³Ï³Ý ³ñ¹ÛáõÝùÝ»ñÇ Ýí³×Ù³ÝÁ.
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ÉÇ³½áñáõÃÛáõÝÝ»ñÇ ë³ÑÙ³ÝÙ³Ý ¨ Çñ³Ï³Ý³óÙ³Ý ³éáõÙáí, Ù³ëÝ³íáñ³å»ëª ¹³ï³Ë³½áõÃÛ³Ý µ³ó³éÇÏ ÉÇ³½áñáõÃÛáõÝ Ñ³Ý¹Çë³óáÕ ùñ»³Ï³Ý Ñ»ï³åÝ¹áõÙ
Ñ³ñáõó»Éáõ ÑÇÙù»ñÇ ¨ Ï³ñ·Ç Ñ³ñóáõÙ:
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• ¶»ñ³ï»ëãáõÃÛ³Ý ÏáÕÙÇó ïñ³Ù³¹ñí»ÉÇù ýÇÝ³Ýë³Ï³Ý ³ÏïÇíÝ»ñÇ Ó»éùµ»ñáõÙ (µ³ÅÝ»ïáÙë»ñÇ Ó»éùµ»ñáõÙ, í³ñÏ»ñÇ ïñ³Ù³¹ñáõÙ).
¶»ñ³ï»ëãáõÃÛ³Ý ÏáÕÙÇó ïñ³Ù³¹ñí»ÉÇù ýÇÝ³Ýë³Ï³Ý ³ÏïÇíÝ»ñÇ Ó»éùµ»ñÙ³Ý Ýå³ï³Ïáí ÙÇçáó³éáõÙÝ»ñ ãÏ³Ý:


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ÐÐ ¿ÏáÝáÙÇÏ³ÛÇ Ý³Ë³ñ³ñáõÃÛáõÝ
1. 2010 Ãí³Ï³ÝÇ öØÒ áÉáñïÇ é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÝ »Ý`
• öØÒ ëáõμÛ»ÏïÝ»ñÇ ³ç³ÏóáõÃÛ³Ý Ñ³Ù³å³ï³ëË³Ý »ÝÃ³Ï³éáõóí³ÍùÝ»ñÇ ëï»ÕÍáõÙÁ ¨ ³Ùñ³åÝ¹áõÙÁ,

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• öØÒ ëáõμÛ»ÏïÝ»ñÇ ·áñÍáõÝ»áõÃÛ³Ý ÙÇç³½·³ÛÝ³óáõÙÁ ¨ ÃáÕ³ñÏíáÕ ³ñï³¹ñ³ÝùÇ (Í³é³ÛáõÃÛáõÝÝ»ñÇ) ³ñï³Ñ³ÝáõÙÁ ËÃ³ÝáÕ Ñ³Ù³å³ï³ëË³Ý
Íñ³·ñ»ñÇ Çñ³Ï³Ý³óáõÙÁ ¨ ïíÛ³É áõÕÕáõÃÛ³Ùμ ÙÇç³½·³ÛÇÝ Ñ³Ù³·áñÍ³ÏóáõÃÛ³Ý ÁÝ¹É³ÛÝáõÙÁ, ÇÝãå»ë Ý³¨ öØÒ ³ç³ÏóáõÃÛ³Ý ·áñÍáÕ ÙÇç³½·³ÛÇÝ
Ï³éáõÛóÝ»ñÇÝ ¨ ó³Ýó»ñÇÝ ÇÝï»·ñáõÙÁ:
2. ¼μáë³ßñçáõÃÛ³Ý áÉáñïÇ é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÝ »Ý`
2010 Ãí³Ï³ÝÇÝ Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ½μáë³ßñçáõÃÛ³Ý áÉáñïÇ ½³ñ·³óáõÙÁ, Ù³ëÝ³íáñ³å»ë`

• Ý»ñùÇÝ ¨ Ý»ñ·Ý³ ½μáë³ßñçáõÃÛ³Ý ½³ñ·³óáõÙÁ,
• ½μáë³ßñç³ÛÇÝ Í³é³ÛáõÃÛáõÝÝ»ñÇ áñ³ÏÇ μ³ñÓñ³óáõÙÁ ¨ Å³Ù³Ý³Ï³ÏÇó μ³ñÓñ³ñ¹ÛáõÝ³í»ï áõ ÙñóáõÝ³Ï ½μáë³ßñç³ÛÇÝ ³ñ¹ÛáõÝùÇ Ó¨³íáñáõÙÁ,
• Ñ³ÛÏ³Ï³Ý ½μáë³ßñç³ÛÇÝ ³ñ¹ÛáõÝùÇ ÙÇç³½·³ÛÇÝ ½μáë³ßñç³ÛÇÝ ßáõÏ³ ³ñï³Ñ³ÝáõÙÁ ¨ ¹ñ³Ýó Í³í³ÉÝ»ñÇ Ù»Í³óáõÙÁ:
§2010 Ãí³Ï³ÝÇ ÐÐ ½μáë³ßñçáõÃÛ³Ý ½³ñ·³óÙ³Ý Íñ³·ñÇ¦ Ýå³ï³ÏÝ»ñÝ »Ý Ý³¨`

• Ó¨³íáñ»É ¨ ½³ñ·³óÝ»É` Ð³Û³ëï³ÝÁ ½μáë³ßñçáõÃÛ³Ý Ñ³Ù³ñ μ³ñ»Ýå³ëï ¨ Ññ³åáõñÇã »ñÏÇñ ÝÏ³ñ³·ÇñÁ.
• Ýå³ëï»É Ð³Û³ëï³ÝÇ ÇÝï»·ñáõÙÁ ÙÇç³½·³ÛÇÝ ½μáë³ßñç³ÛÇÝ ßáõÏ³.
• ³å³Ñáí»É ÙÇç³½·³ÛÇÝ Ý»ñ·Ý³ ½μáë³ßñçÇÏÝ»ñÇ Ãí³ù³Ý³ÏÇ Ï³ÛáõÝ ³×:
3. êï³Ý¹³ñï³óÙ³Ý áÉáñïÇ é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÁ

Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ëï³Ý¹³ñï³óÙ³Ý μÝ³·³í³éÇ ÑÇÙÝ³Ï³Ý Ýå³ï³ÏÁ ÙÇç³½·³ÛÇÝ ¨ »íñáå³Ï³Ý Ñ³Ù³Ï³ñ·»ñÇÝ ÇÝï»·ñáõÙÝ ¿, áñÁ
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4. §¶ÛáõÙñÇáõÙ ·áñÍ³ñ³ñ ÙÇç³í³ÛñÇ ½³ñ·³óÙ³Ý é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÁ

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Õ Ý»ñÏ³Û³óí³Í ÏÉÇÝ»Ý` μ³ñÓñ ï»ËÝáÉá·Ç³Ý»ñ ÏÇñ³éáÕ Ó»éÝ³ñÏáõÃÛáõÝÝ»ñÁ, Ëáßáñ ÏñÃûç³ËÝ»ñÝ áõ ·Çï³Ñ»ï³½áï³Ï³Ý Ï»ÝïñáÝÝ»ñÁ :
5. §ä»ï³Ï³Ý ³ç³ÏóáõÃÛáõÝ §¿É»ÏïñáÝ³ÛÇÝ Ï³é³í³ñÙ³Ý »ÝÃ³Ï³éáõóí³ÍùÝ»ñÇ Ý»ñ¹ñÙ³Ý ·ñ³ë»ÝÛ³Ï¦ ´´À -Ç Ï³ÝáÝ³¹ñ³Ï³Ý ËÝ¹ÇñÝ»ñÇ
Çñ³Ï³Ý³óÙ³Ý é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÁ
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³) Ð³Û³ëï³ÝáõÙ ³ÏïÇíáñ»Ý ½³ñ·³óÝ»É ¿É»ÏïñáÝ³ÛÇÝ ÷³ëï³ÃÕÃ³ßñç³Ý³éáõÃÛáõÝÁ,
μ) Ýå³ëï»É Ð³Û³ëï³ÝáõÙ Ï»Ýë³ã³÷³Ï³Ý ÏáÕÙÝáñáßÇãÝ»ñ å³ñáõÝ³ÏáÕ ¿É»ÏïñáÝ³ÛÇÝ ³ÝÓÝ³·ñ»ñÇ ¨ ÝáõÛÝ³Ï³Ý³óÙ³Ý ù³ñï»ñÇ Ñ³Ù³Ï³ñ·Ç,
ÇÝãå»ë Ý³¨ Ñ³í³ëï³·ñÙ³Ý Ï»ÝïñáÝÇ Ý»ñ¹ñÙ³ÝÁ :
6. î»Õ»Ï³ïí³Ï³Ý ï»ËÝáÉá·Ç³Ý»ñÇ (îî) ½³ñ·³óÙ³Ý áÉáñïÇ é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÁ
î»Õ»Ï³ïí³Ï³Ý ï»ËÝáÉá·Ç³Ý»ñÇ áÉáñïÇ ÑÇÙÝ³Ï³Ý Ýå³ï³ÏÝ»ñÝ »Ý.
• Ð³Û³ëï³ÝáõÙ ·Çï³ï³ñ ïÝï»ëáõÃÛ³Ý ½³ñ·³óáõÙÁ, ÁÝ¹Ñ³Ýáõñ ïÝï»ëáõÃÛ³Ý ÙñóáõÝ³ÏáõÃÛ³Ý μ³ñÓñ³óáõÙÁ,
• îÐî ÏÇñ³éÙ³Ý ÁÝ¹É³ÛÝáõÙ` Ð³Û³ëï³ÝÁ ³é³ç³ï³ñ îÐî »ñÏñÝ»ñÇ ß³ñùáõÙ áñå»ë Ï³Û³ó³Í ¨ ½³ñ·³óáÕ ¿É. ïÝï»ëáõÃÛ³Ùμ ¨ îÐî áõÕÕí³ÍáõÃÛáõÝ áõ
É³ÛÝ ï³ñ³ÍáõÙ áõÝ»óáÕ ¿É. Ñ³ë³ñ³ÏáõÃÛ³Ùμ »ñÏÇñ ¹³ë»Éáõ Ýå³ï³Ïáí,
• áÉáñïÇ ³ñ¹ÛáõÝ³í»ïáõÃÛ³Ý ³×Ç å³Ñå³ÝáõÙ ¨ ³é³í»É ½³ñ·³óáõÙ,
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2010 Ãí³Ï³ÝÇÝ ÐÐ ÏñÃáõÃÛ³Ý ¨ ·ÇïáõÃÛ³Ý Ý³Ë³ñ³ñáõÃÛ³Ý ÏáÕÙÇó Í³é³ÛáõÃÛáõÝÝ»ñÇ Ù³ïáõóÙ³Ý Ó¨áõÙ Ëáßáñ ÷á÷áËáõÃÛáõÝÝ»ñ ã»Ý Ý³Ë³ï»
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2010 Ãí³Ï³ÝÇÝ Ý³Ë³ï»ëíáõÙ »Ý Ñ»ï¨Û³É ÷á÷áËáõÃÛáõÝÝ»ñÁ.
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Ü»ñùÇÝ ß³ÑáÕ ÷áË³éáõÃÛ³Ý å³ñï³ïáÙë»ñÇ Ñ»ï·ÝáõÙ
ü001 ØÜ01
Ü»ñùÇÝ ß³ÑáÕ ÷áË³éáõÃÛ³Ý å³ñï³ïáÙë»ñÇ Ñ»ï·ÝáõÙÁ ¨
Ù³ñáõÙ
ø³Ý³Ï³Ï³Ý ä³ñïùÇ ÙÝ³óáñ¹Á ï³ñ»ëÏ½μÇÝ 0.0 0.0 0.0 0.0
àñ³Ï³Ï³Ý ä³ñïùÇ ¹ÇÙ³ó í×³ñíáÕ ÙÇçÇÝ Ïßéí³Í ïáÏáë³¹ñáõÛùÇ 0.0 0.0 0.0 0.0
Ýå³ï³Ï³ÛÇÝ Ù»ÍáõÃÛáõÝÁ
Ä³ÙÏ»ï³ÛÝáõÃÛáõÝ ä³ñïùÇ Ù³ñÙ³Ý ÙÇçÇÝ Ïßéí³Í Å³ÙÏ»ï³ÛÝáõÃÛ³Ý 0.0 0.0 0.0 0.0
îíÛ³É ï³ñí³ ÁÝÃ³óùáõÙ X X X X 3,000.0 6,000.0 10,000.0 15,000.0

Ý³Ë³ï»ëíáÕ (ÑÇÙÝ³Ï³Ý
·áõÙ³ñÇ) Ù³ñÙ³Ý/»ï ·ÝÙ³Ý
·áõÙ³ñÁ (Ñ³½³ñ ¹ñ³Ù)

ä³ñï³ïáÙë»ñÇ Ù³ñáõÙ Ï³Ù Ñ»ï·ÝáõÙ
ü001 ØÜ02
ÐÐ ýÇÝ³Ýë³Ï³Ý ßáõÏ³ÛáõÙ ÃáÕ³ñÏí³Í å»ï³Ï³Ý
å³ñï³ïáÙë»ñÇ Ù³ñáõÙ Ï³Ù Ñ»ï ·ÝáõÙ
ø³Ý³Ï³Ï³Ý ä³ñïùÇ ÙÝ³óáñ¹Á ï³ñ»ëÏ½μÇÝ, ÙÉñ¹ ¹ñ³Ù 117.3047 0.0 0.0 0.0 0.0
àñ³Ï³Ï³Ý ä³ñïùÇ ¹ÇÙ³ó í×³ñíáÕ ÙÇçÇÝ Ïßéí³Í ïáÏáë³¹ñáõÛùÇ 10 0.0 0.0 0.0 0.0
Ä³ÙÏ»ï³ÛÝáõÃÛáõÝ ä³ñïùÇ Ù³ñÙ³Ý ÙÇçÇÝ Ïßéí³Í Å³ÙÏ»ï³ÛÝáõÃÛ³Ý 4 0.0 0.0 0.0 0.0
îíÛ³É ï³ñí³ ÁÝÃ³óùáõÙ X X X X 18,849,100.0 39,678,000.0 58,259,700.0 74,720,000.0


§ìî´-Ð³Û³ëï³Ý ´³ÝÏ¦ ö´À-Çó ëï³óí³Í í³ñÏÇ Ù³ñáõÙ
ü001 ØÜ03
§ìî´-Ð³Û³ëï³Ý ´³ÝÏ¦ ö´À-Çó ëï³óí³Í í³ñÏÇ Ù³ñáõÙ
ø³Ý³Ï³Ï³Ý ä³ñïùÇ ÙÝ³óáñ¹Á ï³ñ»ëÏ½μÇÝ, ÙÉñ¹ ¹ñ³Ù 9.02472 0.0 0.0 0.0 0.0
àñ³Ï³Ï³Ý ä³ñïùÇ ¹ÇÙ³ó í×³ñíáÕ ÙÇçÇÝ Ïßéí³Í ïáÏáë³¹ñáõÛùÇ 6.5 0.0 0.0 0.0 0.0
Ä³ÙÏ»ï³ÛÝáõÃÛáõÝ ä³ñïùÇ Ù³ñÙ³Ý ÙÇçÇÝ Ïßéí³Í Å³ÙÏ»ï³ÛÝáõÃÛ³Ý 3.5 0.0 0.0 0.0 0.0
îíÛ³É ï³ñí³ ÁÝÃ³óùáõÙ X X X X 0.0 772,820.0 772,820.0 1,545,640.0

1.9.2. ²ñï³ùÇÝ ÷áË³éáõÃÛáõÝÝ»ñÇ Ù³ñáõÙ

²ñï³ùÇÝ å³ñïùÇ Ù³ñáõÙ
ü001 Ø²01
ØÇç³½·³ÛÇÝ ýÇÝ³Ýë³Ï³Ý Ï³½Ù³Ï»ñåáõÃÛáõÝÝ»ñÇó,
ûï³ñ»ñÏñÛ³ å»ïáõÃÛáõÝÝ»ñÇó ¨ ³ÛÉ í³ñÏ³ïáõÝ»ñÇó
ëï³óí³Í ³ñï³ùÇÝ í³ñÏ»ñÇ ¨ ÷áË³ïíáõÃÛáõÝÝ»ñÇ Ù³ñáõÙ
ø³Ý³Ï³Ï³Ý 1. ä³ñïùÇ ÙÝ³óáñ¹Á ï³ñ»ëÏ½μÇÝ (²ØÜ ¹áÉ³ñ) 30460000 0.0 0.0 0.0 0.0
2. ä³ñïùÇ ÙÝ³óáñ¹Á ï³ñ»ëÏ½μÇÝ, ÙÉñ¹ ¹ñ³Ù (ÐÐ ¹ñ³Ù: 11453873 0.0 0.0 0.0 0.0
1²ØÜ ¹áÉ³ñÁ = 386.41 ÐÐ ¹ñ³Ù)
îíÛ³É ï³ñí³ ÁÝÃ³óùáõÙ X X X X 618,256.0 761,456.0 761,456.0 782,829.1


²ñï³ùÇÝ å³ñïùÇ Ù³ñáõÙ
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ûï³ñ»ñÏñÛ³ å»ïáõÃÛáõÝÝ»ñÇó ¨ ³ÛÉ í³ñÏ³ïáõÝ»ñÇó
ëï³óí³Í ³ñï³ùÇÝ í³ñÏ»ñÇ ¨ ÷áË³ïíáõÃÛáõÝÝ»ñÇ Ù³ñáõÙ
ø³Ý³Ï³Ï³Ý 1. ä³ñïùÇ ÙÝ³óáñ¹Á ï³ñ»ëÏ½μÇÝ (²ØÜ ¹áÉ³ñ) 30790000 0.0 0.0 0.0 0.0
2. ä³ñïùÇ ÙÝ³óáñ¹Á ï³ñ»ëÏ½μÇÝ, ÙÉñ¹ ¹ñ³Ù (ÐÐ ¹ñ³Ù: 11897563 0.0 0.0 0.0 0.0
1²ØÜ ¹áÉ³ñÁ = 386.41 ÐÐ ¹ñ³Ù)
îíÛ³É ï³ñí³ ÁÝÃ³óùáõÙ X X X X 3,506,670.8 4,781,823.8 8,242,511.7 9,810,563.5

1.10. ´³ÅÝ»ïáÙë»ñ
1.10.1. ´³ÅÝ»ïáÙë»ñÇ Ó»éùμ»ñáõÙ

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Çñ³·áñÍÙ³Ý é³½Ù³í³ñáõÃÛáõÝÝ»ñÁ
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Ý³Ë³å³ïñ³ëïáõÙ ¨ ³é³çÝáõÃÛáõÝÝ»ñÇ ³ÝóÏ³óáõÙ,
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÷á÷áËáõÃÛáõÝÝ»ñÁ
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Æ ï³ñμ»ñáõÃÛáõÝ 2009 Ãí³Ï³ÝÇ, 2010 Ãí³Ï³ÝÇÝ ÐÐ ëåáñïÇ ¨ »ñÇï³ë³ñ¹áõÃÛ³Ý Ñ³ñó»ñÇ Ý³Ë³ñ³ñáõÃÛ³Ý ÏáÕÙÇó Ù³ïáõóíáÕ Í³é³ÛáõÃÛáõÝÝ»ñÇ
Ó¨áõÙ Ï³ï³ñí»É ¿ Ñ»ï¨Û³É ÷á÷áËáõÃÛáõÝÁ.
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ñåáõÃÛáõÝÁ :
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É:
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Ñ³Ù³Ï³ñ·Ù³Ý, å»ï³Ï³Ý Íñ³·ñ»ñÇ åÉ³Ý³íáñÙ³Ý,
Ùß³ÏÙ³Ý, Çñ³Ï³Ý³óÙ³Ý ¨ ÙáÝÇïáñÇÝ·Ç (í»ñ³ÑëÏÙ³Ý)




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ÐÐ ë÷ÛáõéùÇ Ý³Ë³ñ³ñáõÃÛ³Ý Ñ³Ù³ñ 2010 Ãí³Ï³ÝÇÝ áã ýÇÝ³Ýë³Ï³Ý ³ÏïÇíÝ»ñÇ ·Íáí Í³Ëë»ñ Ý³Ë³ï»ëí³Í ã»Ý :
2010 Ãí³Ï³ÝÇÝ ÐÐ ë÷ÛáõéùÇ Ý³Ë³ñ³ñáõÃÛ³Ý ÏáÕÙÇó ýÇÝ³Ýë³Ï³Ý ³ÏïÇíÝ»ñÇ ·Íáí Í³Ëë»ñ ã»Ý Ý³Ë³ï»ëí»É:

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2010Ãí³Ï³ÝÇÝ Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý Ï³é³í³ñáõÃÛ³ÝÝ ³éÁÝÃ»ñ ³Ýß³ñÅ ·áõÛùÇ Ï³¹³ëïñÇ å»ï³Ï³Ý ÏáÙÇï»Ç ³é³çÝ³ÛÇÝ
é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÝ »Ý`
1. ¶»á¹»½Ç³ÛÇ ¨ ù³ñï»½³·ñáõÃÛ³Ý áÉáñïÇ Ï³é³í³ñÙ³Ý ³ñ¹ÛáõÝ³í»ïáõÃÛ³Ý μ³ñÓñ³óáõÙ :

²Ûë áõÕÕáõÃÛ³Ùμ Ïß³ñáõÝ³Ïí»Ý å»ï³Ï³Ý Ù³ëßï³μ³ÛÇÝ ß³ñùÇ μ³½³ÛÇÝ ù³ñï»½Ý»ñÇ (ï»Õ³·ñ³Ï³Ý, Ï³¹³ëïñ³ÛÇÝ) Ãí³ÛÇÝ ýáÝ¹Ç ëï»
ÕÍÙ³Ý ¨ Ã³ñÙ³óÙ³Ý ³ßË³ï³ÝùÝ»ñÁ` ÑÇÙÝí³Í Ýáñ³·áõÛÝ` ³ñμ³ÝÛ³Ï³ÛÇÝ, û¹³ÛÇÝ ¨ í»ñ·»ïÝÛ³ Ñ³ÝáõÃ³ÛÇÝ ï»ËÝáÉá·Ç³Ý»ñÇ íñ³, ÇÝãå»ë
Ý³¨ ³ñμ³ÝÛ³Ï³ÛÇÝ ï»ËÝáÉá·Ç³Ý»ñÇ ÑÇÙ³Ý íñ³ å»ï³Ï³Ý ·»á¹»½Ç³Ï³Ý åÉ³Ý³ÛÇÝ ¨ μ³ñÓáõÝù³ÛÇÝ ó³ÝóÇ ³ñ¹Ç³Ï³Ý³óÙ³Ý, μ³½³ÛÇÝ »
ñÏñ³ï»Õ»Ï³ïí³Ï³Ý Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñÙ³Ý, ³ßË³ñÑ³·ñ³Ï³Ý ³Ýí³ÝáõÙÝ»ñÇ Ñ³ßí³éÙ³Ý áõ ·ñ³ÝóÙ³Ý ³íïáÙ³ï³óí³Í Ñ³Ù³Ï³ñ·Ç
í³ñÙ³Ý, ÑÇÙÝ³ñ³ñ ù³ñï»½³·ñ³Ï³Ý ëï»ÕÍ³·áñÍáõÃÛáõÝÝ»ñÇ ëï»ÕÍÙ³Ý ³ßË³ï³ÝùÝ»ñÁ:
ø³ñï»½³·ñÙ³Ý Ñ³Ù³ñ Ï³ñ¨áñ³·áõÛÝ ËÝ¹Çñ ¿ Ñ³Ý¹Çë³ÝáõÙ Ý³¨ Ù»Ï ù³ñï»½³·ñ³Ï³Ý (Ñ³ÝáõÛÃ³ÛÇÝ) ÑÇÙùÁ áñå»ë μ³½³ÛÇÝª ëÏ½μáõÝùÇ
Ý»ñ¹ñáõÙÁ: ²Ûë ëÏ½μáõÝùÇ Ý»ñ¹ñáõÙÁ ÏÝå³ëïÇ å»ïáõÃÛ³Ý ÏáÕÙÇó Í³ËëíáÕ ÙÇçáóÝ»ñÇ ¾³Ï³Ý ïÝï»ëÙ³ÝÁ ·»á¹»½Ç³ÛÇ ¨ ù³ñï»½³·ñáõÃÛ³Ý,
μÝ³å³Ñå³ÝáõÃÛ³Ý, μÝû·ï³·áñÍÙ³Ý, ÑÇ¹ñáû¹»ñ¨áõÃ³μ³ÝáõÃÛ³Ý, ï³ñ»ñ³ÛÇÝ ¨ ï»ËÝáÉá·Ç³Ï³Ý ³Õ»ïÝ»ñÇ Ï³ÝË³ï»ëÙ³Ý, μÝ³Ï³Ý
ÙÇç³í³ÛñÇ ïÇ»½»ñ³Ï³Ý ÙáÝÇÃáñÇÝ·Ç, ÑÇÙÝ³ñ³ñ ·Çï³Ï³Ý ïÇ»½»ñ³Ï³Ý Ñ»ï³½áïáõÃÛáõÝÝ»ñÇ ¨ ³ÛÉ áÉáñïÝ»ñáõÙ:
Ð³ßíÇ ³éÝ»Éáí ïÇ»½»ñ³Ï³Ý ·ÇïáõÃÛ³Ý Ýß³Ý³ÏáõÃÛáõÝÁ Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ëáóÇ³É-ïÝï»ë³Ï³Ý ¨ ·Çï³ï»ËÝÇÏ³Ï³Ý ½³ñ·
³óÙ³Ý Ñ³Ù³ñ ëï»ÕÍí»É ¿ Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛáõÝáõÙ ïÇ½»ñ³Ï³Ý ¹Çï³ñÏáõÙÝ»ñÇ Ï»ÝïñáÝ:
îÇ»½»ñ³Ï³Ý ¹Çï³ñÏáõÙÝ»ñÇ Ï»ÝïñáÝÇ ÏáÕÙÇó Ùß³Ïí³Í ïíÛ³ÉÝ»ñÁ Ïû·ï³·áñÍí»Ý ·»á¹»½Ç³ÛÇ ¨ ù³ñï»½³·ñáõÃÛ³Ý ËÝ¹ÇñÝ»ñÇ ÉáõÍÙ³Ý,
Ý³íÇ·³óÇ³ÛÇ ³å³ÑáíÙ³Ý, μÝ³å³Ñå³ÝáõÃÛ³Ý, μÝû·ï³·áñÍÙ³Ý, ÑÇ¹ñáû¹»ñ¨áõÃ³μ³ÝáõÃÛ³Ý, ï³ñ»ñ³ÛÇÝ ¨ ï»ËÝáÉá·Ç³Ï³Ý ³Õ»ïÝ»ñÇ
μÝ³Ï³Ý ÙÇç³í³ÛñÇ í»ñ³ÑëÏáÕáõÃÛ³Ý ïÇ»½»ñ³Ï³Ý ÙáÝÇÃáñÇÝ·Ç, ÑÇÙÝ³ñ³ñ ·Çï³Ï³Ý ïÇ»½»ñ³Ï³Ý Ñ»ï³½áïáõÃÛáõÝÝ»ñÇ Ñ³Ù³ñ :
¼·³ÉÇ áõß³¹ñáõÃÛ³Ý Ï³ñÅ³Ý³óíÇ Ã»Ù³ïÇÏ ù³ñï»½³·ñáõÃÛ³Ý, áõëáõÙÝ³Ï³Ý ¨ å³ïÙ³Ï³Ý ³ÛÉ ù³ñï»½Ý»ñÇ áõ ³ïÉ³ëÝ»ñÇ ëï»ÕÍÙ³Ý
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Å³Ù³Ý³Ï³ÏÇó å³Ñ³ÝçÝ»ñÇÝ Ñ³Ù³å³ï³ëË³ÝáÕ ù³ñï»½³·ñ³Ï³Ý ÝÛáõÃ»ñáí ³å³ÑáíÙ³Ý áõÕÕáõÃÛ³Ùμ:
2. ÐáÕ³ßÇÝ³ñ³ñáõÃÛ³Ý ¨ ÑáÕ³ÛÇÝ é»ëáõñëÝ»ñÇ Ï³é³í³ñÙ³Ý ³ñ¹ÛáõÝ³í»ï Ñ³Ù³Ï³ñ·Ç Ó¨³íáñáõÙÁ :
²ßË³ï³ÝùÝ»ñ »Ý Çñ³Ï³Ý³óí»Éáõ ÑáÕ³ßÇÝ³ñ³ñáõÃÛ³Ý ¨ ÑáÕ³ÛÇÝ é»ëáõñëÝ»ñÇ Ï³é³í³ñÙ³Ý ³ñ¹ÛáõÝ³í»ï Ñ³Ù³Ï³ñ·Ç Ó¨³íáñÙ³Ý,
Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý í³ñã³ï³ñ³Íù³ÛÇÝ Ýáñ μ³Å³ÝÙ³Ý, å»ï³Ï³Ý ýáÝ¹Ç ÑáÕ»ñÇ í»ñ³μ³ßËÙ³Ý Ï³½Ù³Ï»ñåÙ³Ý Ñ³Ù³ñ,
³ç³ÏóáõÃÛáõÝ Ïóáõó³μ»ñíÇ ÑáÕ»ñÇ ÙÇ³íáñÙ³Ý Íñ³·ñ»ñÇÝ ¨ ÑáÕÇ ßáõÏ³ÛÇ Ó¨³íáñÙ³Ý:
Îß³ñáõÝ³Ïí»Ý ë³ÑÙ³ÝÝ»ñÇ ³Ùñ³óÙ³Ý ³ßË³ï³ÝùÝ»ñÇ Çñ³Ï³Ý³óáõÙÁ, áñÇ ³ñ¹ÛáõÝùáõÙ ³ÏÝÏ³ÉíáõÙ ¿ §Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý
í³ñã³ï³ñ³Íù³ÛÇÝ μ³Å³ÝÙ³Ý Ù³ëÇÝ¦ Ð³Û³ëï³ÝÇ Ð³Ýñ³å»ïáõÃÛ³Ý ûñ»ÝùÇ å³Ñ³ÝçÝ»ñÇ ÑÇÙ³Ý íñ³` ë³ÑÙ³Ý³ÏÇó Ñ³Ù³ÛÝùÝ»ñÇ ÙÇç¨
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Ñ³Ù³Ï³ñ·áõÙ Ù»Ï ÙÇ³ëÝ³Ï³Ý ù³ñï»½³·ñ³Ï³Ý ÑÇÙùÇ Ý»ñ¹ñÙ³Ý Ýå³ï³Ïáí ëï»ÕÍ»É Ñ³Ù³¹ñí³Í μ³ó Ññ³ï³ñ³ÏÙ³Ý ï»Õ³·ñ³Ï³Ý ¨
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Ï³ñ×³Å³ÙÏ»ï Ñ³ïí³ÍÝ»ñáõÙ Ý³Ëáñ¹ ï³ñÇÝ»ñÇ ³ñ³ï³íáñ ¹ñë¨áñáõÙÝ»ñÁ ¨ Ñ³ëÝ»Éáí Ýñ³Ý, áñ ³å³ÑáííÇ Ñ³ñÏ³ÛÇÝ ûñ»Ýë¹ñáõÃÛ³Ý å³Ñ³ÝçÝ»ñÇ Ñ³Ù³Ñ³í³ë³ñ ¨ ×ß·
ñÇï ÏÇñ³éáõÙÁ: àñå»ë ïÝï»ë³Ï³Ý Ñ³Ù³Ï³ñ·Ç ·áñÍáõÝ»áõÃÛáõÝÝ ³å³ÑáíáÕ ³ÝÑñ³Å»ßï ï³ññª Ñ³ñÏ³ÛÇÝ Ñ³Ù³Ï³ñ·Ç μ³ñ»÷áËáõÙÝ»ñÁ ÏÇñ³Ï³Ý³óí»Ý Ýí³½³·áõÛÝ
ÏáñáõëïÝ»ñÇ ¨ ³é³í»É³·áõÛÝ ³ñ¹ÛáõÝùÝ»ñÇ ³å³ÑáíÙ³Ý ëÏ½μáõÝùáí:
Æñ ³é³ù»ÉáõÃÛ³Ý Ï»Ýë³·áñÍÙ³Ý Ñ³Ù³ñ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛáõÝÁ ³ßË³ï³ÝùÝ»ñ ¿ Çñ³Ï³Ý³óÝ»Éáõ ëïáñ¨ Ý»ñÏ³Û³óí³Í Ýå³ï³ÏÝ»ñÇ Çñ³Ï³Ý³óÙ³Ý áõÕÕáõÃÛ³Ùμ:
Êáßáñ μÇ½Ý»ëÇ ×Çßï, ÉÇ³ñÅ»ù ¨ Å³Ù³Ý³ÏÇÝ Ñ³ñÏÙ³Ý ³å³ÑáíáõÙ
ì»ñçÝ³Ï³Ý ³ñ¹ÛáõÝùÝ»ñ
Êáßáñ μÇ½Ý»ëÇ ÉÇ³ñÅ»ù, ³ÙμáÕç³Ï³Ý ¨ Çñ³Ï³Ý Í³í³ÉÝ»ñáí Ñ³ñÏáõÙ, ÇÝãå»ë Ý³¨ Ëáßáñ μÇ½Ý»ëÇ ÙÇç¨ ï³ñμ»ñ³Ïí³Í Ùáï»óÙ³Ý μ³ó³éáõÙ ¨ Ýñ³Ýó ßñç³ÝáõÙ
Ñ³Ù³Ñ³í³ë³ñáõÃÛ³Ý ëÏ½μáõÝùÇ ³ñÙ³ï³íáñáõÙ:
ÐÇÙÝ³Ï³Ý Ù³ñï³Ññ³í»ñÝ»ñ
Ð³Û³ëï³ÝáõÙ ·áñÍáÕ Ëáßáñ μÇ½Ý»ëÝ»ñÇó ß³ï»ñÁ Ñ³×³Ë³ÏÇ »ÝÃ³ñÏíáõÙ »Ý ï³ñμ»ñ³Ïí³Í Ùáï»óÙ³Ý Ñ³ñÏ³ÛÇÝ Ù³ñÙÇÝÝ»ñÇ ÏáÕÙÇó: ²Ûë Ñ³Ý·³Ù³ÝùÁ ³éÇÃ ¿
Ñ³Ý¹Çë³ÝáõÙ Ñ³×³Ë³ÏÇ ÃáõÛÉ ïñíáÕ Ë³ËïáõÙÝ»ñÇ ¨ ã³ñ³ß³ÑáõÙÝ»ñÇ:
Ò»éÝ³ñÏí»ÉÇù ù³ÛÉ»ñÁ
• å»ï³Ï³Ý »Ï³ÙáõïÝ»ñÇ Ù»ç ÑÇÙÝ³Ï³Ý ¹»ñ³Ï³ï³ñáõÙ áõÝ»óáÕ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÝÏ³ïÙ³Ùμ Ñ³ëó»³Ï³Ý Ùáï»óáõÙÝ»ñ` ³å³Ñáí»Éáí Ëáßáñ Ñ³ñÏ í×³ñáÕÝ»ñÇ
áÉáñïáõÙ ëïí»ñÇ Ïñ×³ïáõÙÁ,
• Ñ³ñÏ ãí×³ñáÕ Ï³½Ù³Ï»ñåáõÃÛáõÝÝ»ñÇ ³ÝáõÝÝ»ñÇ μ³ó³Ñ³ÛïÙ³Ý áõÕÕí³Í Ù»Ë³ÝÇ½ÙÝ»ñÇ ë³ÑÙ³ÝáõÙ,
• Ëáßáñ μÇ½Ý»ëÇ ÉÇñ³ñÅ»ù ¨ ×ß·ñÇï Ñ³ñÏÙ³Ý Ýå³ï³Ïáí` Ëáßáñ Ñ³ñÏ í×³ñáÕÝ»ñÇ Ñ³ñÏ³ÛÇÝ ï»ëãáõÃÛ³Ý ³ßË³ï³ÏÇóÝ»ñÇ í»ñ³å³ïñ³ëïáõÙ
öáùñ μÇ½Ý»ëÇ Ñ³Ù³ñ ³ñ¹ÛáõÝ³í»ï Ñ³ñÏ³ÛÇÝ μ»éÇ ë³ÑÙ³ÝáõÙ §÷³÷áõÏ¦ Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý ÏÇñ³éÙ³Ùμ
öáùñ μÇ½»ÝëÇ Ñ³ñÏÙ³Ý Ñ³ñ³μ»ñ³Ï³Ýáñ»Ý ó³Íñ, μ³Ûó համահունչ վարչարարության ë³ÑÙ³ÝáõÙ:
Ð³ßíÇ ³éÝ»Éáí ÷áùñ Ó»éÝ³ñÏ³ï»ñ»ñÇ ÏáÕÙÇó ÃáõÛÉ ïñí³Í Ñ³ñÏ³ÛÇÝ Ë³ËïáõÙÝ»ñÇ ÷áùñ Í³í³ÉÝ»ñÇ ¨ ¹ñ³Ýó Ñ³ÛïÝ³μ»ñÙ³ÝÝ áõÕÕí³Í Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ç³Ýù»ñÇ
³ñ¹ÛáõÝ³í»ïáõÃÛáõÝÁ` ïÝï»ë³å»ë ³ñ¹³ñ³óí³Í ã¿ Ù»Í³Í³í³É ëïáõ·áõÙÝ»ñÇ ³ÝóÏ³óáõÙÁ: Üå³ï³Ï³Ñ³ñÙ³ñ ¿ Ïñ×³ï»É ëïáõ·áõÙÝ»ñÇ å³ñμ»ñ³Ï³ÝáõÃÛáõÝÁ` ¹ñ³
Çñ³Ï³Ý³óáõÙÁ ½áõ·³Ïó»Éáí ëïáõ·áõÙÝ»ñÇ ³ñ¹ÛáõÝ³í»ïáõÃÛ³Ý μ³ñÓñ³óÙ³Ý Ñ»ï:
öáùñ μÇ½Ý»ëÇÝ ³ç³Ïó»Éáõ Ñ³Ù³ñ Ñ³ñÏ³ÛÇÝ Ù»Ë³ÝÇ½ÙÝ»ñÇ Ùß³ÏÙ³Ý ¨ ³ñ¹ÛáõÝ³í»ï ÏÇñ³éÙ³Ý Ýå³ï³Ïáí ³Ññ³Å»ßï ¿ ë³ÑÙ³Ý»É ÷áùñ μÇ½Ý»ëÇÝ ³ç³Ïó»Éáõ Íñ³·Çñ:
Ìñ³·ÇñÁ ÏÝå³ëïÇ առաջին անգամ ձեռնարկատիրությամբ զբաղվելու փորձ կատարողներին համարձակորեն մտնելու հարկային դաշտ: Նման մոտեցման տնտեսական
արդյունավետությունն արդարացված է նոր հարկատուի առաջացման և հետագայում լրիվ չափով հարկերի վճարման տեսանկյունից:
• Ýáñ³ëï»ÕÍ ÷áùñ μÇ½Ý»ëÇÝ ³ç³Ïó»Éáõ ³é³ÝÓÇÝ Íñ³·ñÇ Ý»ñ¹ñáõÙ Ñ³ñÏ³ÛÇÝ Ù³ñÙÝÇ ÏáÕÙÇó` ³å³Ñáí»Éáí Ýáñ³ëï»ÕÍ ÷áùñ μÇ½Ý»ëÇ ßñç³Ý³ÏÝ»ñáõÙ Ñ³ñÏ³ÛÇÝ
'Ùß³ÏáõÛÃÇ' Ó¨³íáñáõÙÁ,
• ÷áùñ Ó»éÝ³ñÏáõÃÛáõÝÝ»ñÇ Ùáï ëïáõ·áõÙÝ»ñÇ å³ñμ»ñ³Ï³ÝáõÃÛ³Ý Ïñ×³ïáõÙ ³éÝí³½Ý 20 ïáÏáë³ÛÇÝ Ï»ïáí` Ý³Ëáñ¹ ï³ñí³ ÝÏ³ïÙ³Ùμ` ³ÛÝ ½áõ·³Ïó»Éáí éÇëÏ³ÛÇÝ
ã³÷³ÝÇßÝ»ñÇ ÑÇÙ³Ý íñ³ ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñÕÝ»ñÇ ÁÝïñáõÃÛ³Ý Ñ³Ù³Ï³ñ·Ç ÙÇçáóáí Çñ³Ï³Ý³óíáÕ ëïáõ·áõÙÝ»ñÇ Ñ»ï:
Ð³ñÏ³ÛÇÝ Ù³ñÙÝáõÙ ÏáéáõåóÇ³ÛÇ Ñ³ÕÃ³Ñ³ñáõÙ
Ð³ñÏ³ÛÇÝ Ù³ñÙÝáõÙ ÏáéáõåóÇáÝ éÇëÏ»ñÇ Ýí³½»óáõÙ` ³å³Ñáí»Éáí Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý §ÑáñÇ½áÝ³μ³ñ¦ ³ñ¹³ñ³óÇ ÏÇñ³éáõÙÁ:
ì»ñçÇÝ 5 ï³ñÇÝ»ñÇÝ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ³ßË³ï³ÏÇóÝ»ñÇ ³ßË³ï³í³ñÓÇ μ³½³ÛÇÝ ã³÷Á ÷á÷áËáõÃÛ³Ý ãÇ »ÝÃ³ñÏí»É, Áëï ¿áõÃÛ³Ý, Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛáõÝáõÙ ãÇ ·
áñÍáõÙ ÝÛáõÃ³Ï³Ý Ëñ³ËáõëÙ³Ý Å³Ù³Ý³Ï³ÏÇó Ñ³Ù³Ï³ñ·Á: Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ÏáéáõåóÇáÝ éÇëÏ»ñÇ ë³ÑÙ³Ý³÷³ÏÙ³Ý, ³Ý³ã³é ¨ ³½ÝÇí ³ßË³ï³Ýù³ÛÇÝ ÙÃÝáÏáñïÇ
³å³ÑáíÙ³Ý Ýå³ï³Ïáí Ý³Ë³ï»ëíáõÙ ¿ Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³ßË³ï³í³ñÓ»ñÇ ¨ ³ÛÉ Ñ³ïáõóáõÙÝ»ñÇ μ³ñÓñ³óáõÙ: ä³ßïáÝ³ÛÇÝ ³é³çË³Õ³óÙ³Ý Ñ³Ù³Ï³ñ·Á
ÑÇÙÝí³Í ã¿ μ³ó³é³å»ë Ù³ëÝ³·Çï³Ï³Ý áõÝ³ÏáõÃÛáõÝÝ»ñÇ ·Ý³Ñ³ïÙ³Ý íñ³: ¶áñÍáõÝ ã¿ Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ í»ñ³å³ïñ³ëïÙ³Ý Ù»Ë³ÝÇ½ÙÁ ¨ ³ÛÝ Çñ³Ï³Ý³óíáõÙ ¿ áã
å³ñμ»ñ³μ³ñ: ì³ñù³·ÍÇ Ï³ÝáÝÝ»ñÁ ¨ ¹ñ³Ýó å³Ñ³ÝçÝ»ñÇ í»ñ³ÑëÏáÕáõÃÛáõÝÁ ÏñáõÙ »Ý Ó¨³Ï³Ý μÝáõÛÃ: Ð³ñÏ í×³ñáÕÝ»ñÁ ëáíáñ³μ³ñ ¹Å·áÑáõÙ »Ý Ñ³ñÏ³ÛÇÝ
í³ñã³ñ³ñáõÃÛ³Ý §ÑáñÇ½áÝ³μ³ñ¦ ³ñ¹³ñ³óÇ ãÉÇÝ»Éáõó: ØÇ³Å³Ù³Ý³Ï, ÁÝÃ³ó³Ï³ñ·»ñÇ ë³ÑÙ³Ýí³Í ãÉÇÝ»ÉÁ Ï³Ù ¹ñ³Ýó ³ÝÑëï³ÏáõÃÛáõÝÁ ÑÇÙù »Ý Ñ³Ý¹Çë³ÝáõÙ ï³ñμ»ñ
Ñ³ñÏ³ÛÇÝ ï»ëáõãÝ»ñÇ ÏáÕÙÇó ï³ñμ»ñ Ñ³ñÏ³ÛÇÝ ï»ëãáõÃÛáõÝÝ»ñáõÙ 'ë»÷³Ï³Ý' ÉáõÍáõÙÝ»ñ ï³Éáõ Ñ³Ù³ñ:
• Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³ßË³ï³í³ñÓ»ñÇ ¨ ³ÛÉ Ñ³ïáõóáõÙÝ»ñÇ μ³ñÓñ³óáõÙ, ³ñ¹ÛáõÝ³í»ï Ëñ³ËáõëÙ³Ý Ñ³Ù³Ï³ñ·Ç Ó¨³íáñáõÙ,
• Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³ßË³ï³ÝùÇ Ï³ï³ñáÕ³Ï³ÝÇ և մասնագիտական կարողությունների ·Ý³Ñ³ïÙ³Ý íñ³ ÑÇÙÝí³Í å³ßïáÝ³Ï³Ý ³é³çË³Õ³óÙ³Ý
Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ,
• Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÇ í³ñù³·ÍÇ ·áñÍáÕ Ï³ÝáÝÝ»ñÇ Éñ³Ùß³ÏáõÙ ¨ ¹ñ³ ÝÏ³ïÙ³Ùμ Ý»ñùÇÝ í»ñ³ÑëÏáÕáõÃÛ³Ý ÁÝÃ³ó³Ï³ñ·»ñÇ Ý»ñ¹ñáõÙ,
• Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³é³çË³Õ³óÙ³Ý ¨ å³ñï³¹Çñ Ù³ëÝ³·Çï³Ï³Ý í»ñ³å³ïñ³ëïÙ³Ý ·áñÍáõÝ Ñ³Ù³Ï³ñ·»ñÇ Ý»ñ¹ñáõÙ:
Ð³ñÏ³ÛÇÝ å³ñï³íáñáõÃÛáõÝÝ»ñÇ Ï³Ù³íáñ í×³ñÙ³Ý (ÇÝùÝ³·Ý³Ñ³ïÙ³Ý) ëÏ½μáõÝùÇ ³ÙμáÕç³Ï³Ý Ý»ñ¹ñáõÙ
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Þ³ñáõÝ³Ï»Éáí Ñ³ñÏ³ÛÇÝ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÁ Ñ³ñÏ³ÛÇÝ Ù³ñÙÇÝÝ»ñÇÝ ÷áëïáí Ï³Ù ¿É»ÏïñáÝ³ÛÇÝ ï³ñμ»ñ³Ïáí Ý»ñÏ³Û³óÝ»Éáõ Ñ³Ù³Ï³ñ·Ç ÏÇñ³éáõÙÁ` å»ïù ¿
³ëïÇ×³Ý³μ³ñ ÁÝ¹É³ÛÝíÇ ³Û¹ Ñ³Ù³Ï³ñ·Çó û·ïíáÕ Ñ³ñÏ í×³ñáÕÝ»ñÇ ßñç³Ý³ÏÁ` Ý³Ë³ï»ë»Éáí, áñ Ñ³ñÏ í×³ñáÕÝ»ñÇ ³éÝí³½Ý 60 ïáÏáëÁ 2010Ã. Ñ³ñÏ³ÛÇÝ Ñ³ßí»
ïíáõÃÛáõÝÝ»ñÁ ÏÝ»ñÏ³Û³óÝÇ ¿É»ÏïñáÝ³ÛÇÝ ï³ñμ»ñ³Ïáí Ï³Ù ÷áëïáí: ¸ñ³Ýáí Ï³å³ÑáííÇ Ý³¨ Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕ-Ñ³ñÏ í×³ñáÕ ß÷Ù³Ý ÑÝ³ñ³íáñÇÝë Ýí³½»óáõÙÁ:
Ð³ñÏ í×³ñáÕÝ»ñÇÝ Í³é³ÛáõÃÛáõÝÝ»ñÇ ïñ³Ù³¹ñáõÙÁ Çñ³Ï³Ý³óíáõÙ ¿ Ñ³ñÏ í×³ñáÕÝ»ñÇ ëå³ë³ñÏÙ³Ý μ³ÅÇÝÝ»ñÇ ÏáÕÙÇó: Ø³ïáõóíáÕ Í³é³ÛáõÃÛáõÝÝ»ñÁ ËÇëï
ë³ÑÙ³Ý³÷³Ï ¨ áã μ³í³ñ³ñ ÉÇÝ»Éáí Ñ³Ý¹»ñÓ å³ïß³× Ù³Ï³ñ¹³Ïáí Ñ³ë³Ý»ÉÇ ã»Ý Ñ³ñÏ í×³ñáÕÝ»ñÇÝ: êï»ÕÍí»ÉÇù ëå³ë³ñÏÙ³Ý Ï»ÝïñáÝÝ»ñÁ ÑÝ³ñ³íáñáõÃÛáõÝ ÏÁÝÓ»é»Ý
ÉáõÍ»É ëå³ë³ñÏÙ³Ý áÉáñïáõÙ ³éÏ³ ËÝ¹ÇñÝ»ñÁ, Ù³ëÝ³íáñ³å»ë Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ÏáÕÙÇó Ñ³ñÏ³ÛÇÝ ûñ»Ýë¹ñáõÃÛ³Ý ÏÇñ³éÙ³Ý í»ñ³μ»ñÛ³É Ñ³ñÏ í×³ñáÕÝ»ñÇÝ
ïñ³Ù³¹ñ»É å³ñ½³μ³ÝáõÙÝ»ñ:
• Ñ³ßí»ïíáõÃÛáõÝÝ»ñÁ ·»ñ³½³Ýó³å»ë (60 ïáÏáë) ¿É»ÏïñáÝ³ÛÇÝ ï³ñμ»ñ³Ïով կամ փոստով ներկայացում,

• Ñ³ñÏ í×³ñáÕÝ»ñÇÝ ³ÝÑñ³Å»ßï ÑÇß»óáõÙ-Í³ÝáõóáõÙÝ»ñÇ ÙÇÝã¨ 50 ïáÏáëÇ Ý»ñÏ³Û³óáõÙ,
• Ñ³ñÏ í×³ñáÕÝ»ñÇ ëå³ë³ñÏÙ³Ý Ï»ÝïñáÝÝ»ñÇ ëï»ÕÍáõÙ, áñÇ ÙÇçáóáí å»ïù ¿ ¿³Ï³Ýáñ»Ý μ³ñ»É³ííÇ Ñ³ñÏ í×³ñáÕÝ»ñÇÝ Ñ³ñÏ³ÛÇÝ ûñ»ÝùÝ»ñÇ ÏÇñ³éÙ³Ý Ù³ëÇÝ
å³ñ½³μ³ÝáõÙÝ»ñÇ ïñ³Ù³¹ñÙ³Ý Ù»Ë³ÝÇ½ÙÁ,
• ëå³ë³ñÏÙ³Ý Ï»ÝïñáÝÝ»ñÇ ÏáÕÙÇó Ù³ïáõóíáÕ Í³é³ÛáõÃÛáõÝÝ»ñÇó û·ïíáÕ Ñ³ñÏ í×³ñáÕÝ»ñÇ Ãí³ù³Ý³ÏÇ ³í»É³óáõÙ 15 ïáÏáë³ÛÇÝ Ï»ïáí:
Ð³ñÏ³ÛÇÝ ëïõ·áõÙÝ»ñÇ Ýáñ ù³Õ³ù³Ï³ÝáõÃÛáõÝ
èÇëÏ³ÛÇÝ ã³÷³ÝÇßÝ»ñÇ ÑÇÙ³Ý íñ³ ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛ³Ý Ñ³Ù³Ï³ñ·Ç Ý»¹ñáõÙ` ³å³Ñáí»Éáí μ³ñ»ËÇÕ× Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛáõÝ áõ ¹ñ³Ýó
ÝÏ³ïÙ³Ùμ §Ã»Ã¨³óí³Í¦ Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý Ñëï³Ï áõ ·áñÍáÕáõÃÛ³Ý Ù»ç ¹ñí³Í Ù»Ë³ÝÇ½Ù:
Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ÏáÕÙÇó ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛ³Ý Ñ³Ù³Ï³ñ·Á Ï³éáõóí³Í ¿ ÑÇÙÝ³Ï³ÝáõÙ ëáõμÛ»ÏïÇí ·áñÍáÝÝ»ñÇ íñ³, áñÁ
ÑÝ³ñ³ñ³íáñáõÃÛáõÝ ãÇ ï³ÉÇë ³å³Ñáí»Éáõ Ñ³ñÏ³ÛÇÝ ÑëÏáÕáõÃÛ³Ý Ã³÷³ÝóÇÏáõÃÛáõÝÁ ¨ Ï³ÝË³ï»ë»ÉÇáõÃÛáõÝÁ: êïáõ·íáÕ Ñ³ñÏ í×³ñáÕÝ»ñÁ Ñ³×³Ë Ñ³ÛïÝíáõÙ »Ý
³ÝÑ³í³ë³ñ å³ÛÙ³ÝÝ»ñáõÙ ãëïáõ·íáÕÝ»ñÇ ÝÏ³ïÙ³Ùμ: ì»ñçÇÝ ï³ñÇÝ»ñÇÝ Ñ³ñÏ³ÛÇÝ »Ï³ÙáõïÝ»ñÇ Ñ³í³ù³·ñÙ³Ý ³×ÇÝ ½áõ·ÁÝÃ³ó ³í»É³ó»É »Ý ÇÝãå»ë Ñ³ñÏ³ÛÇÝ ·»
ñ³í×³ñÝ»ñÁ, ³Û¹ ·áõÙ³ñÝ»ñÇ Ñ»ï í»ñ³¹³ñÓÇ ¨ Ñ³ßí³ÝóÙ³Ý Ñ³Ûï»ñÇ ù³Ý³ÏÁ: ¶»ñ³í×³ñÝ»ñÇ »ï í»ñ³¹³ñÓÇ ·áñÍáÕ Ñ³Ù³Ï³ñ·Á Ù»Í³Ù³ë³Ùμ ãÇ μ³í³ñ³ñáõÙ Ñ³ñÏ
í×³ñáÕÝ»ñÇ å³Ñ³ÝçÝ»ñÁ Ñ³ÛóíáÕ ·áõÙ³ñÝ»ñÇ ÑÇÙÝ³íáñí³ÍáõÃÛ³Ý ¨ μáõÝ í»ñ³¹³ñÓÇ ÁÝÃ³ó³Ï³ñ·»ñÇ Ó·Ó·í³ÍáõÃÛ³Ý áõ μ³ñ¹áõÃÛ³Ý å³ï×³éÝ»ñáí:
ÐÐ ùñ»³Ï³Ý ûñ»Ýë·ñùáí Ñ³ñÏ³ÛÇÝ Çñ³í³Ë³ËïáõÙÝ»ñÇ Ñ³Ù³ñ Ý³Ë³ï»ëí³Í Ñ³Ýó³Ï³½ÙÇ ³å³óáõó»ÉÇáõÃÛáõÝÁ Ý»ñÏ³ÛáõÙë μ³ñ¹ ¿: Ð³×³Ë ß÷áÃÙáõÝù ¿ ³é³ç³ÝáõÙ Ñ³ñÏ
í×³ñáÕÇ ÏÇñ³é³Í Ùáï»óáõÙÁ, ·áñÍ³ñùÇ Ó¨³Ï»ñåáõÙÁ áñå»ë «Çñ³í³Ë³ËïáõÙ» Ï³Ù «ÃáõÛÉ³ïñ»ÉÇ Ñ³ñÏ³ÛÇÝ åÉ³Ý³íáñáõÙ» áñ³Ï»Éáõ ÙÇç¨:
• ռÇëÏ³ÛÇÝ ã³÷³ÝÇßÝ»ñÇ ÑÇÙ³Ý íñ³ ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛ³Ý Ñ³Ù³Ï³ñ·Ç ամբողջական գործարկման ապահովում և կիրառում,
• հ³ñÏ³ÛÇÝ ·»ñ³í×³ñÝ»ñÇ, Ý»ñ³éÛ³É ²²Ð ·Íáí, »ï í»ñ³¹³ñÓÙ³Ý ³íïáÙ³ï³óí³Í Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ, ÇÝãå»ë Ý³¨ Ñ³ñÏ³ÛÇÝ ³å³éùÝ»ñÇ Ýí³½Ù³ÝÝ áõÕÕí³Í
ÙÇçáó³éáõÙÝ»ñÇ Çñ³Ï³Ý³óáõÙ,
• հ³ñÏ³ÛÇÝ Ù³ñÙÝÇ ûå»ñ³ïÇí-Ñ»ï³Ëáõ½áõÏ³Ý, Ñ»ï³ùÝÝáõÃÛ³Ý ¨ ùÝÝã³Ï³Ý ·áñÍ³éáõÛÃÝ»ñÇ Ýå³ï³Ï³ÛÝáõÃÛ³Ý Ù»Í³óáõÙ, Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ³ÛÉ ·
áñÍ³éáõÛÃÝ»ñÇ Ñ»ï համագործակցության արդյունավետության բարձրացում:
Ð³ñÏ³ÛÇÝ Ù³ñÙÝÇ Ï³é³í³ñÙ³Ý ³ñ¹ÛáõÝ³í»ï Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ
Աշխատանքների կատարոողականի գնահատման և դրա հիման վրա խրախուսման և առաջխաղացման համակարգերի ներդրում: Հարկային ծառայողների
աշխատանքային պարտականությունների հստակեցում` նախատեսելով յուրաքանչյուր պաշտոնի համար նկարագրերի սահմանում, որն էլ հիմք կհանդիսանա
աշխատանքի կատարողականի գնահատման և խրախուսման համակարգի կիրառման համար:
Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛáõÝáõÙ Ý»ñÏ³ÛáõÙë μ³ó³Ï³ÛáõÙ ¿ Ù³ñ¹Ï³ÛÇÝ é»ëáõñëÝ»ñÇ Ï³é³í³ñÙ³Ý Ñ³Ù³-Ï³ñ·í³Í Ùáï»óáõÙÁ: Àëï 2008Ã. ÑáõÝí³ñÇÝ Ññ³å³ñ³Ïí³Í
ºíñ³ÙÇáõÃÛ³Ý ã³÷áñáßÇãÝ»ñáí Çñ³Ï³Ý³óí³Í Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñ³Ï³Ý Ï³ñáÕáõÃÛáõÝÝ»ñÇ ·Ý³Ñ³ïÙ³Ý ³ñ¹ÛáõÝùÝ»ñÇ` ³Ûë áÉáñïÁ ·Ý³Ñ³ïí»É ¿ áñå»ë ³é³í»É ó³Íñ
Ù³Ï³ñ¹³Ï áõÝ»óáÕ: Î³ï³ñáÕ³Ï³Ý ã³÷³ÝÇßÝ»ñÇ Ñ³Ù³Ï³ñ·Ç ամրապնդումը կÑ³Ý¹Çë³Ýա Ï³é³í³ñÙ³Ý Ýáñ Ñ³Ù³Ï³ñ·Ç ÑÇÙÝ³Ï³Ý Ñ»Ý³ëÛáõÝ»ñÇó Ù»ÏÁ:
• մ³ñ¹Ï³ÛÇÝ é»ëáõñëÝ»ñÇ Ï³é³í³ñÙ³Ý ³ñ¹Ç Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ,

• աշխատանքների արդյունավետության գնահատման և մասնագիտական կարողությունների Ï³ï³ñáÕ³Ï³Ý ã³÷³ÝÇßÝ»ñÇ Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ:
Ð³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý ï»Õ»Ï³ïí³Ï³Ý Ñáëù»ñÇ ³ñ¹ÛáõÝ³í»ï Ï³é³í³ñÙ³Ý ³å³ÑáíáõÙ
²ñ¹Ç³Ï³Ý³óí³Í ï»Õ»Ï³ïí³Ï³Ý Ñáëù»ñÇ Ï³é³í³ñÙ³Ý Ñ³Ù³Ï³ñ·Ç Ý»ր¹ñáõÙ` ³Û¹ Ñáëù»ñÇ í»ñÉáõÍáõÃÛ³Ý ³ñ³·áõÃÛ³Ý ¨ ù³Ý³ÏÇ ³í»É³óÙ³Ý Ýå³ï³Ïáí:
²ÛÉ Ù³ñÙÇÝÝ»ñÇ Ñ»ï Ñ³Ù³·áñÍ³ÏóáõÃÛ³Ý ßñç³Ý³ÏÝ»ñáõÙ Ñ³×³Ë Ï³ñÇù ¿ ÉÇÝáõÙ ³å³Ñáí»É Ýñ³Ýó Íñ³·ñ»ñÇ Çñ³Ï³Ý³óáõÙÁ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ï»Õ»Ï³ïí³Ï³Ý
μ³½³ÛÇ ÙÇçáóáí: Þ³ñáõÝ³ÏíáõÙ ¿ ³ñ¹Ç³Ï³Ý ÙÝ³É Ñ³ñÏ í×³ñáÕÝ»ñÇ ³ÝÑ³ï³Ï³Ý ïíÛ³ÉÝ»ñÇ ·³ÕïÝÇáõÃÛ³Ý ¨ ³Ýíï³Ý·áõÃÛ³Ý ¿É ³í»ÉÇ μ³ñÓñ Ù³Ï³ñ¹³ÏÇ ³å³ÑáíáõÙÁ,
Ñ³ñÏ í×³ñáÕÝ»ñÇ ïíÛ³ÉÝ»ñÇ Ã³ñÙ³óáõÙ:
• տ»Õ»Ï³ïí³Ï³Ý ï»ËÝáÉá·Ç³Ý»ñÇ é³½Ù³í³ñáõÃÛ³Ý Ñ³Ù³ÑáõÝչ ³ßË³ï³ÝùÝ»ñÇ Çñ³Ï³Ý³óáõÙ,
• հ³ñÏ í×³ñáÕÝ»ñÇ Ù³ëÇÝ ³ÙμáÕç³Ï³Ý³óí³Í ïíÛ³ÉÝ»ñÇ Å³Ù³Ý³Ï³ÏÇó ¹³ñ³ÝÇ Ã³ñÙ³óáõÙ,
• աé³í»É³·áõÛÝÇ Ñ³ëóÝ»É Å³Ù³Ý³Ï³ÏÇó îî Ñ³Ù³Ï³ñ·»ñÇ ÏÇñ³éáõÙÁ Ñ³ñÏ í×³ñáÕÝ»ñÇ ¨ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý Ý»ñùÇÝ ëïáñ³μ³Å³ÝáõÙÝ»ñÇ ÏáÕÙÇó:
îíÛ³É ·»ñ³ï»ëãáõÃÛ³Ý ÏáÕÙÇó Ù³ïáõóí»ÉÇù Í³é³ÛáõÃÛáõÝÝ»ñáõÙ Ï³ï³ñíáÕ Ëáßáñ ÷á÷áËáõÃÛáõÝÝ»ñÁ, Ý»ñ³éÛ³É ³ÛÝ Í³é³ÛáõÃÛáõÝÝ»ñÁ, áñáÝù ³ç³ÏóáõÙ »Ý
ÑÇÙÝ³Ï³Ý ·»ñ³Ï³ í»ñçÝ³Ï³Ý ³ñ¹ÛáõÝùÝ»ñÇ Ýí³×Ù³ÝÁ,
Ð³ñÏ í×³ñáÕÝ»ñÇ ëå³ë³ñÏáõÙ, Çñ³½»ÏáõÙ ¨ áõëáõóáõÙ
Ð³ñÏ í×³ñáÕÝ»ñÇÝ Ù³ïáõóíáÕ Í³é³ÛáõÃÛáõÝÝ»ñÇ áñ³ÏÇ μ³ñÓñ³óáõÙÁ Ñ³Ý·áõÙ ¿ Ñ»ï¨Û³É ÙÇçáó³éáõÙÝ»ñÇ Çñ³Ï³Ý³óÙ³ÝÁ.
- Ñ³ßí»ïíáõÃÛáõÝÝ»ñÁ Ñ³ñÏ³ÛÇÝ Ù³ñÙÇÝÝ»ñÇÝ μ³ó³é³å»ë ¿É»ÏïñáÝ³ÛÇÝ ï³ñμ»ñ³Ïáí Ï³Ù ÷áëïáí Ý»ñÏ³Û³óáõÙ,
- Ñ³ñÏ í×³ñáÕÝ»ñÇ ëå³ë³ñÏÙ³Ý Ï»ÝïñáÝÝ»ñÇ ëï»ÕÍáõÙ,
- ÑÇß»óáõÙ-Í³ÝáõóáõÙÝ»ñÇ ³íïáÙ³ï ïñ³Ù³¹ñÙ³Ý Ñ³Ù³Ï³ñ·Ç լայնամասշտաբ կիրառում,
‐ ստուգումների գնահատման համակարգի ներդրում:
Ð³ñÏ³ÛÇÝ ëïáõ·áõÙÝ»ñÇ Ýáñ ù³Õ³ù³Ï³ÝáõÃÛáõÝ
Ð³ñÏ³ÛÇÝ ëïáõ·áõÙÝ»ñÇ Ýáñ ù³Õ³ù³Ï³ÝáõÃÛáõÝÝ »ÝÃ³¹ñáõÙ ¿ ³ÝóáõÙ Ï³ï³ñ»É éÇëÏ³ÛÇÝ ã³÷³ÝÇßÝ»ñÇ ÑÇÙ³Ý íñ³ ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛ³Ý
Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñÙ³ÝÁ, áñÇ Ýå³ï³ÏÝ ¿ μ³ñ»ËÇÕ× Ñ³ñÏ í×³ñáÕÝ»ñÇ ÝÏ³ïÙ³Ùμ ÏÇñ³é»É §Ã»Ã¨³óí³Í¦ Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛáõÝ:
Ëáßáñ ÷á÷áËáõÃÛáõÝÝ»ñ ·»ñ³ï»ëãáõÃÛ³Ý Ý»ñëáõÙ Í³é³ÛáõÃÛáõÝÝ»ñÇ ³ñï³¹ñáõÃÛ³Ý ¨/Ï³Ù Ù³ïáõóÙ³Ý Ó¨áõÙ (³ÛëÇÝùÝª ÷á÷áËáõÃÛáõÝÝ»ñ Ï³éáõóí³ÍùÝ»ñáõÙ,
Ñ³Ù³Ï³ñ·»ñáõÙ, ·áñÍÁÝÃ³óÝ»ñáõÙ, Ï³¹ñ»ñáõÙ ¨ Ï³ñáÕáõÃÛáõÝÝ»ñáõÙ, ÙÇçáó³éáõÙÝ»ñáõÙ),
Ð³ñÏ í×³ñáÕÝ»ñÇÝ Ù³ïáõóíáÕ Í³é³ÛáõÃÛáõÝÝ»ñÇ μÝ³·³í³éáõÙ Ý³Ë³ï»ëíáõÙ ¿ Çñ³Ï³Ý³óÝ»É Ñ»ï¨Û³É ÙÇçáó³éáõÙÝ»ñÁ.

- հարկ վճարողների սպասարկման ռազմավարությանը համահունչ նոր որակի սպասարկման ծառայությունների մատուցում,
- Ñ³ñÏ³ÛÇÝ ûñ»ÝùÝ»ñÇ ÏÇñ³éÙ³Ý Ù³ëÇÝ Çñ³½»ÏÙ³Ý ¨ å³ñ½³μ³ÝáõÙÝ»ñÇ ïñ³Ù³¹ñÙ³Ý Ù»Ë³ÝÇ½ÙÇ μ³ñ»É³íáõÙ,
- Ñ³ñÏ í×³ñáÕÝ»ñÇ ï³ñμ»ñ ËÙμ»ñÇ Ñ³Ù³ñ áõëáõÙÝ³Ï³Ý Íñ³·ñ»ñÇ Çñ³Ï³Ý³óáõմ:
·»ñ³ï»ëãáõÃÛ³Ý Ëáßáñ áã ýÇÝ³Ýë³Ï³Ý ³ÏïÇíÝ»ñÇ ·Íáí Í³Ëë»ñÁ, Ý³Ë³ï»ëí³Í ïíÛ³É ï³ñí³ Ñ³Ù³ñ, ¨ Ã» ÇÝãå»ë »Ý ³Û¹ áã ýÇÝ³Ýë³Ï³Ý ³ÏïÇíÝ»ñÇ ·
Íáí Í³Ëë»ñÁ Ï³åí³Í åÉ³Ý³íáñí³Í ÷á÷áËáõÃÛáõÝÝ»ñÇ Ñ»ï:
´³ÅÇÝ 1.
ÐÐ Î³é³í³ñáõÃÛ³ÝÁ ³éÁÝÃ»ñ Ñ³ñÏ³ÛÇÝ å»ï³Ï³Ý Í³é³ÛáõÃÛ³Ý é³½Ù³í³ñ³Ï³Ý Ýå³ï³ÏÝ»ñÁ
Ð³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý é³½Ù³í³ñáõÃÛáõÝÁ ³é³çÇÏ³ ï³ñÇÝ»ñÇÝ ÑÇÙÝí³Í ¿ ÉÇÝ»Éáõ ÐÐ Ï³é³í³ñáõÃÛ³Ý 2008-2012ÃÃ. ·áñÍáõÝ»áõÃÛ³Ý Íñ³·ñÇ , Ñ³ñÏ³μÛáõç»ï³ÛÇÝ
áÉáñïÁ Ï³ñ·³íáñáÕ ûñ»ÝùÝ»ñÇ, ÙÇç³½·³ÛÇÝ ¨ ÐÐ í»ñçÇÝ ï³ñÇÝ»ñÇ ³é³ç³íáñ ÷áñÓÇª Ñ³ñÏ»ñÇÝ í»ñ³μ»ñíáÕ ¹ñáõÛÃÝ»ñÇ íñ³:
• ²ÛÝ ÑÇÙÝ³Ï³Ý ·»ñ³Ï³ í»ñçÝ³Ï³Ý ³ñ¹ÛáõÝùÝ»ñÁ, áñáÝó íñ³ ïíÛ³É ·»ñ³ï»ëãáõÃÛáõÝÁ Ó·ïáõÙ ¿ Ý»ñ³½¹»É,
ÐÐ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ³é³ù»ÉáõÃÛáõÝÝ ¿ª Ï³ÛáõÝ å»ï³Ï³Ý »Ï³ÙáõïÝ»ñÇ ³å³ÑáíáõÙ §¹»Ùùáí ¹»åÇ Ñ³ñÏ í×³ñáÕÁ¦ ëÏ½μáõÝùÇ ·»
ñ³Ï³ÛáõÃÛ³Ùμ:
ºñÏ³ñ³Å³ÙÏ»ï Ñ³ïí³ÍáõÙ Ý³Ë³ï»ëíáõÙ ¿ áõÝ»Ý³É Å³Ù³Ý³Ï³ÏÇó å³Ñ³ÝçÝ»ñÇÝ μ³í³ñ³ñáÕ Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛáõÝª ³ëïÇ×³Ý³μ³ñ μ³ó³é»Éáí Ï³ñ×³Å³ÙÏ»ï
Ñ³ïí³ÍÝ»ñáõÙ Ý³Ëáñ¹ ï³ñÇÝ»ñÇ ³ñ³ï³íáñ ¹ñë¨áñáõÙÝ»ñÁ ¨ Ñ³ëÝ»Éáí Ýñ³Ý, áñ ³å³ÑáííÇ Ñ³ñÏ³ÛÇÝ ûñ»Ýë¹ñáõÃÛ³Ý å³Ñ³ÝçÝ»ñÇ Ñ³Ù³Ñ³í³ë³ñ ¨ ×ß·ñÇï ÏÇñ³éáõÙÁ:
àñå»ë ïÝï»ë³Ï³Ý Ñ³Ù³Ï³ñ·Ç ·áñÍáõÝ»áõÃÛáõÝÝ ³å³ÑáíáÕ ³ÝÑñ³Å»ßï ï³ññª Ñ³ñÏ³ÛÇÝ Ñ³Ù³Ï³ñ·Ç μ³ñ»÷áËáõÙÝ»ñÁ ÏÇñ³Ï³Ý³óí»Ý Ýí³½³·áõÛÝ ÏáñáõëïÝ»ñÇ ¨
³é³í»É³·áõÛÝ ³ñ¹ÛáõÝùÝ»ñÇ ³å³ÑáíÙ³Ý ëÏ½μáõÝùáí:
Æñ ³é³ù»ÉáõÃÛ³Ý Ï»Ýë³·áñÍÙ³Ý Ñ³Ù³ñ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛáõÝÁ ³ßË³ï³ÝùÝ»ñ ¿ Çñ³Ï³Ý³óÝ»Éáõ ëïáñ¨ Ý»ñÏ³Û³óí³Í Ýå³ï³ÏÝ»ñÇ Çñ³Ï³Ý³óÙ³Ý áõÕÕáõÃÛ³Ùμ:
Êáßáñ μÇ½Ý»ëÇ ×Çßï, ÉÇ³ñÅ»ù ¨ Å³Ù³Ý³ÏÇÝ Ñ³ñÏÙ³Ý ³å³ÑáíáõÙ
Êáßáñ μÇ½Ý»ëÇ ÉÇ³ñÅ»ù, ³ÙμáÕç³Ï³Ý ¨ Çñ³Ï³Ý Í³í³ÉÝ»ñáí Ñ³ñÏáõÙ, ÇÝãå»ë Ý³¨ Ëáßáñ μÇ½Ý»ëÇ ÙÇç¨ ï³ñμ»ñ³Ïí³Í Ùáï»óÙ³Ý μ³ó³éáõÙ ¨ Ýñ³Ýó ßñç³ÝáõÙ
Ñ³Ù³Ñ³í³ë³ñáõÃÛ³Ý ëÏ½μáõÝùÇ ³ñÙ³ï³íáñáõÙ:
Ð³Û³ëï³ÝáõÙ ·áñÍáÕ Ëáßáñ μÇ½Ý»ëÝ»ñÇó ß³ï»ñÁ Ñ³×³Ë³ÏÇ »ÝÃ³ñÏíáõÙ »Ý ï³ñμ»ñ³Ïí³Í Ùáï»óÙ³Ý Ñ³ñÏ³ÛÇÝ Ù³ñÙÇÝÝ»ñÇ ÏáÕÙÇó: ²Ûë Ñ³Ý·³Ù³ÝùÁ ³éÇÃ ¿
Ñ³Ý¹Çë³ÝáõÙ Ñ³×³Ë³ÏÇ ÃáõÛÉ ïñíáÕ Ë³ËïáõÙÝ»ñÇ ¨ ã³ñ³ß³ÑáõÙÝ»ñÇ: ²ÛëåÇëÇ íÇ×³ÏÁ Ù³ë³Ùμ å³ÛÙ³Ý³íáñíáõÙ ¿ Ý³¨ ³Ûë μÇ½Ý»ëÝ»ñÇ ë»÷³Ï³Ý³ï»ñ»ñÇ Ï³Ù Õ»Ï³í³ñ
³ÝÓ³Ýó å³ßïáÝ³Ï³Ý ¹Çñùáí, áñáÝù Ñ³×³Ë ½μ³Õ»óÝáõÙ »Ý å»ï³Ï³Ý Õ»Ï³í³ñ å³ßïáÝÝ»ñ Ï³Ù Ñ³Ý¹Çë³ÝáõÙ »Ý ÐÐ ²Ä å³ï·³Ù³íáñ:
• å»ï³Ï³Ý »Ï³ÙáõïÝ»ñÇ Ù»ç ÑÇÙÝ³Ï³Ý ¹»ñ³Ï³ï³ñáõÙ áõÝ»óáÕ Ñ³ñÏ í×³ñáÕÝ»ñÇ Ñ³ñÏÙ³Ý μ³½³Ý»ñÇ ÝÏ³ïÙ³Ùμ Ñ³ëó»³Ï³Ý Ùáï»óáõÙÝ»ñ,
• å»ï³Ï³Ý μ³ñÓñ³ëïÇ×³Ý å³ßïáÝÛ³Ý»ñÇ ÏáÕÙÇó ·áñÍ³ñ³ñáõÃÛ³Ùμ ½μ³Õí»ÉÁ Ï³ÝË³ñ·»ÉáÕ ûñ»Ýë¹ñ³Ï³Ý ¨ í³ñã³ñ³ñ³Ï³Ý Ù»Ë³ÝÇ½ÙÝ»ñÇ Ý»ñ¹ñáõÙ,
• Ýáñ ù³Õ³ù³Ï³ÝáõÃÛ³Ý Ùß³ÏáõÙª Ñ³ñÏ ãí×³ñáÕ Ï³½Ù³Ï»ñåáõÃÛáõÝÝ»ñÇ ³ÝáõÝÝ»ñÇ μ³ó³Ñ³ÛïÙ³Ý ·Íáí:
öáùñ μÇ½Ý»ëÇ Ñ³Ù³ñ ³ñ¹ÛáõÝ³í»ï Ñ³ñÏ³ÛÇÝ μ»éÇ ë³ÑÙ³ÝáõÙ §÷³÷áõÏ¦ Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý ÏÇñ³éÙ³Ùμ
öáùñ μÇ½»ÝëÇ Ñ³ñÏÙ³Ý Ñ³ñ³μ»ñ³Ï³Ýáñ»Ý ó³Íñ, μ³Ûó ³ñ¹³ñ³óÇ μ»éÇ ë³ÑÙ³ÝáõÙ:

öáùñ μÇ½Ý»ëÇ Ñ³Ù³ñ ûñ»Ýë¹ñáñ»Ý ë³ÑÙ³Ýí³Í Ñ³ñÏÙ³Ý ·áñÍáÕ Ù»Ë³ÝÇ½ÙÝ»ñÁ áã ³ÙμáÕçáíÇÝ »Ý Ýå³ëïáõÙ í»ñçÇÝÝ»ñÇë ½³ñ·³óÙ³ÝÁ: Ü»ñÏ³ÛáõÙë Ý»ñÏ³Û³óíáÕ
Ñ³ñÏ³ÛÇÝ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÇ áõ ³ÛÉ å³Ñ³ÝçíáÕ ïíÛ³ÉÝ»ñÇ ù³Ý³ÏÝ áõ å³ñμ»ñ³Ï³ÝáõÃÛáõÝÁ μ³í³Ï³ÝÇÝ Ù»Í ¿: ¸³ Ý³¨ ½áõ·³ÏóíáõÙ ¿ ïÝï»ëáõÃÛ³Ý Ù»ç
÷³ëï³ÃÕÃ³íáñÙ³Ý áã å³ïß³× Ù³Ï³ñ¹³Ïáí, áñÁ ËáãÝ¹áïáõÙ ¿ ÷áùñ Ñ³ñÏ í×³ñáÕÝ»ñÇ Í³Ëë»ñÇ ×ß·ñÇï Ñ³ßí³éÙ³ÝÁ, Ñ³Ý·»óÝáõÙ ·Ý³·áÛ³óÙ³Ý ßÕÃ³ÛÇ Ë»
Õ³ÃÛáõñÙ³ÝÁ: ´³óÇ ³Û¹, Ñ³ßíÇ ³éÝ»Éáí ÷áùñ Ó»éÝ³ñÏ³ï»ñ»ñÇ ÏáÕÙÇó ÃáõÛÉ ïñí³Í Ñ³ñÏ³ÛÇÝ Ë³ËïáõÙÝ»ñÇ ÷áùñ Í³í³ÉÝ»ñÇ ¨ ¹ñ³Ýó Ñ³ÛïÝ³μ»ñÙ³ÝÝ áõÕÕí³Í Ñ³ñÏ³ÛÇÝ
Í³é³ÛáõÃÛ³Ý ç³Ýù»ñÇ ³ñ¹ÛáõÝ³í»ïáõÃÛáõÝÁ` ïÝï»ë³å»ë ³ñ¹³ñ³óí³Í ã¿ Ù»Í³Í³í³É ëïáõ·áõÙÝ»ñÇ ³ÝóÏ³óáõÙÁ: ´³ó³Ï³ÛáõÙ »Ý Ýáñ³ëï»ÕÍ μÇ½Ý»ëÇÝ ³ç³Ïó»Éáõ
Ñ³Ù³å³ñ÷³Ï Ù»Ë³ÝÇ½ÙÝ»ñ: ²Ûë ³Ù»ÝÝ ³ÝÑ³ñÏÇ ËáãÁÝ¹áïÝ»ñ ¿ ëï»ÕÍáõÙ ÷áùñ μÇ½Ý»ëÇ Ý»ñÏ³Û³óáõóÇãÝ»ñÇ Ñ³Ù³ñ:
• ÷áùñ μÇ½Ý»ëÇ Ñ³Ù³ñ Ñ³ñÏ³ÛÇÝ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÇ áõ ³ÛÉ å³Ñ³ÝçíáÕ ïíÛ³ÉÝ»ñÇ ù³Ý³ÏáõÃÛ³Ý ¨ å³ñμ»ñ³Ï³ÝáõÃÛ³Ý Ïñ×³ïáõÙ,
• ÷³ëï³ÃÕÃ³ßñç³Ý³éáõÃÛ³Ý ËÝ¹ÇñÝ»ñÇ Ï³ÝáÝ³Ï³ñ·áõÙ,
• Ýáñ³ëï»ÕÍ ÷áùñ μÇ½Ý»ëÇÝ ³ç³Ïó»Éáõ ³é³ÝÓÇÝ Íñ³·ñÇ Ý»ñ¹ñáõÙ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ÏáÕÙÇó,
• ÷áùñ Ó»éÝ³ñÏáõÃÛáõÝÝ»ñÇ Ùáï ëïáõ·áõÙÝ»ñÇ å³ñμ»ñ³Ï³ÝáõÃÛ³Ý Ïñ×³ïáõÙ:
Ð³ñÏ³ÛÇÝ Ù³ñÙÝáõÙ ÏáéáõåóÇ³ÛÇ Ñ³ÕÃ³Ñ³ñáõÙ
Ð³ñÏ³ÛÇÝ Ù³ñÙÝáõÙ ÏáéáõåóÇáÝ éÇëÏ»ñÇ Ýí³½»óáõÙ` ³å³Ñáí»Éáí Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý §ÑáñÇ½áÝ³μ³ñ¦ ³ñ¹³ñ³óÇ ÏÇñ³éáõÙÁ:
ì»ñçÇÝ 5 ï³ñÇÝ»ñÇÝ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ³ßË³ï³ÏÇóÝ»ñÇ ³ßË³ï³í³ñÓÇ μ³½³ÛÇÝ ã³÷Á ÷á÷áËáõÃÛ³Ý ãÇ »ÝÃ³ñÏí»É, Áëï ¿áõÃÛ³Ý, Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛáõÝáõÙ ãÇ ·
áñÍáõÙ ÝÛáõÃ³Ï³Ý Ëñ³ËáõëÙ³Ý Å³Ù³Ý³Ï³ÏÇó Ñ³Ù³Ï³ñ·Á: ä³ßïáÝ³ÛÇÝ ³é³çË³Õ³óÙ³Ý Ñ³Ù³Ï³ñ·Á ÑÇÙÝí³Í ã¿ μ³ó³é³å»ë Ù³ëÝ³·Çï³Ï³Ý áõÝ³ÏáõÃÛáõÝÝ»ñÇ ·
Ý³Ñ³ïÙ³Ý íñ³: ¶áñÍáõÝ ã¿ Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ í»ñ³å³ïñ³ëïÙ³Ý Ù»Ë³ÝÇ½ÙÁ ¨ ³ÛÝ Çñ³Ï³Ý³óíáõÙ ¿ áã å³ñμ»ñ³μ³ñ` ³é³Ýó áõëáõÙÝ³Ï³Ý Ñ³ïáõÏ Íñ³·ñ»ñÇ:
Ð³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³ï»ëï³íáñÙ³Ý ·áñÍáÕ Ñ³Ù³Ï³ñ·Á ÃáõÛÉ ãÇ ïí»É ÉÇ³ñÅ»ù ·Ý³Ñ³ï»É Ñ³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ Ù³ëÝ³·Çï³Ï³Ý áõÝ³ÏáõÃÛáõÝÝ»ñÁ: Ü»ñùÇÝ ³áõ¹ÇïÇ
·áñÍ³éáõÛÃÁ Ý»ñÏ³ÛáõÙë ³ÙμáÕç³Ï³Ýáñ»Ý ÝÏ³ñ³·ñí³Í ã¿ ¨, Áëï ¿áõÃÛ³Ý, ãÇ Çñ³Ï³Ý³óíáõÙ: ì³ñù³·ÍÇ Ï³ÝáÝÝ»ñÁ ¨ ¹ñ³Ýó å³Ñ³ÝçÝ»ñÇ í»ñ³ÑëÏáÕáõÃÛáõÝÁ ÏñáõÙ »Ý
Ó¨³Ï³Ý μÝáõÛÃ: Ð³ñÏ í×³ñáÕÝ»ñÁ ëáíáñ³μ³ñ ¹Å·áÑáõÙ »Ý Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý §ÑáñÇ½áÝ³μ³ñ¦ ³ñ¹³ñ³óÇ ãÉÇÝ»Éáõó: ØÇ³Å³Ù³Ý³Ï, ÁÝÃ³ó³Ï³ñ·»ñÇ ë³ÑÙ³Ýí³Í
ãÉÇÝ»ÉÁ Ï³Ù ¹ñ³Ýó ³ÝÑëï³ÏáõÃÛáõÝÁ å³ñ³ñï ÑáÕ »Ý Ñ³Ý¹Çë³ÝáõÙ ï³ñμ»ñ Ñ³ñÏ³ÛÇÝ ï»ëáõãÝ»ñÇ ÏáÕÙÇó ï³ñμ»ñ Ñ³ñÏ³ÛÇÝ ï»ëãáõÃÛáõÝÝ»ñáõÙ «ë»÷³Ï³Ý» ÉáõÍáõÙÝ»ñ ï³Éáõ
Ñ³Ù³ñ: ¶³Ý·³ï³ñÏÙ³Ý ·áñÍáÕ Ñ³Ù³Ï³ñ·Á ÉÇáíÇÝ ãÇ ·áÑ³óÝáõÙ Ñ³ñÏ í×³ñáÕÝ»ñÇ ëå³ëáõÙÝ»ñÁ:
• Ð³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³ßË³ï³í³ñÓ»ñÇ ¨ ³ÛÉ Ñ³ïáõóáõÙÝ»ñÇ μ³ñÓñ³óáõÙ, ³ñ¹ÛáõÝ³í»ï Ëñ³ËáõëÙ³Ý Ñ³Ù³Ï³ñ·Ç Ó¨³íáñáõÙ,
• Ð³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³é³çË³Õ³óÙ³Ý ¨ å³ñï³¹Çñ Ù³ëÝ³·Çï³Ï³Ý í»ñ³å³ïñ³ëïÙ³Ý ·áñÍáõÝ Ñ³Ù³Ï³ñ·»ñÇ Ý»ñ¹ñáõÙ,
• Ð³ñÏ³ÛÇÝ Í³é³ÛáÕÝ»ñÇ ³ï»ëï³íáñÙ³Ý ûμÛ»ÏïÇí Ù»Ë³ÝÇ½ÙÇ Ý»ñ¹ñáõÙ,
• Ð³ñÏ³ÛÇÝ Ù³ñÙÝáõÙ “Ý»ñùÇÝ ³áõ¹ÇïÇ” ·áñÍ³éáõÛÃÇ Áëï ¿áõÃÛ³Ý Ý»ñ¹ñáõÙ,
• Ð³ñÏ³ÛÇÝ í³ñã³ñ³ñ³Ï³Ý ÁÝÃ³ó³Ï³ñ·»ñÇ ÙÇ³ï»ë³Ï ÏÇñ³éÙ³Ý ³å³ÑáíáõÙ,
• Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ÝÏ³ïÙ³Ùμ μáÕáù³ñÏÙ³Ý Ñ³Ù³Ï³ñ·Ç ¿³Ï³Ý í»ñ³Ï³éáõóáõÙ, Ýáñ ³ëïÇ×³ÝÇ “Ã»Å ·ÍÇ” ·áñÍ³ñÏáõÙ:
Ð³ñÏ³ÛÇÝ å³ñï³íáñáõÃÛáõÝÝ»ñÇ Ï³Ù³íáñ í×³ñÙ³Ý (ÇÝùÝ³·Ý³Ñ³ïÙ³Ý) ëÏ½μáõÝùÇ ³ÙμáÕç³Ï³Ý Ý»ñ¹ñáõÙ
Ð³ñÏ í×³ñáÕÝ»ñÇ ÏáÕÙÇó Ñ³ñÏ»ñÇ Ï³Ù³íáñ í×³ñÙ³Ý ï»ë³Ï³ñ³ñ ÏßéÇ ß³ñáõÝ³Ï³Ï³Ý ³í»É³óáõÙ ÁÝ¹Ñ³Ýáõñ Ñ³ñÏ³ÛÇÝ »Ï³ÙáõïÝ»ñáõÙ:
Ð³ñÏ³ÛÇÝ Ù³ñÙÇÝÝ»ñ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÇ Ñ³ÝÓÝÙ³Ý ·áñÍáÕ Ñ³Ù³Ï³ñ·Ý ³ñ¹»Ý ÉÇáíÇÝ Çñ»Ý ëå³é»É ¿` Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý ³éç¨ ¹ñí³Í Ýáñ ËÝ¹ÇñÝ»ñÇ Ý»ñùá: Ð³ñÏ
í×³ñáÕÝ»ñÇ ÏáÕÙÇó Ñ³ñÏ³ÛÇÝ Ù³ñÙÇÝÝ»ñ Ý»ñÏ³Û³óíáÕ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÝ »ÝÃ³ñÏáõÙ »Ý «Ó»éùáí» Ùß³ÏÙ³Ý` ÙÇ ù³ÝÇ ÷áõÉ»ñáí: ¶áñÍáÕ Ñ³Ù³Ï³ñ·Á ÑÝ³ñ³íáñáõÃÛáõÝ ãÇ
ÁÝÓ»éáõÙ ³ñ³·áñ»Ý Ùáõïù³·ñ»É ¨ «ëïáõ·»É» Ý»ñÏ³Û³óíáÕ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÁ` ³ßË³ï³ï³ñ ¨ Å³Ù³Ý³Ï³ï³ñ ¹³ñÓÝ»Éáí ³Û¹ ·áñÍÁÝÃ³óÁ:
Ð³ñÏ í×³ñáÕÝ»ñÇÝ Í³é³ÛáõÃÛáõÝÝ»ñÇ ïñ³Ù³¹ñáõÙÁ Çñ³Ï³Ý³óíáõÙ ¿ Ñ³ñÏ í×³ñáÕÝ»ñÇ ëå³ë³ñÏÙ³Ý μ³ÅÇÝÝ»ñÇ ÏáÕÙÇó: Ø³ïáõóíáÕ Í³é³ÛáõÃÛáõÝÝ»ñÁ ËÇëï
ë³ÑÙ³Ý³÷³Ï ¨ áã μ³í³ñ³ñ ÉÇÝ»Éáí Ñ³Ý¹»ñÓ å³ïß³× Ù³Ï³ñ¹³Ïáí Ñ³ë³Ý»ÉÇ ã»Ý Ñ³ñÏ í×³ñáÕÝ»ñÇÝ:
Ü»ñÏ³ÛáõÙë Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ÏáÕÙÇó Ñ³ñÏ³ÛÇÝ ûñ»Ýë¹ñáõÃÛ³Ý ÏÇñ³éÙ³Ý í»ñ³μ»ñÛ³É Ñ³ñÏ í×³ñáÕÝ»ñÇÝ ïñ³Ù³¹ñíáÕ å³ñ½³μ³ÝáõÙÝ»ñÁ ã»Ý μ³í³ñ³ñáõÙ í»ñçÇÝÝ»
ñÇë å³Ñ³ÝçÝ»ñÁ:
• ²ÝóáõÙ Ñ³ßí»ïíáõÃÛáõÝÝ»ñÁ Ñ³ñÏ³ÛÇÝ Ù³ñÙÇÝÝ»ñÇÝ ÷áëïáí Ï³Ù ¿É»ÏïñáÝ³ÛÇÝ ï³ñμ»ñ³Ïáí Ý»ñÏ³Û³óÙ³ÝÁ,

• Ð³ßí»ïíáõÃÛáõÝÝ»ñÇ Ùß³ÏÙ³Ý ³íïáÙ³ï³óí³Í Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ, Ý»ñ³é»Éáí Ý³¨ ÑÇß»óáõÙ-Í³ÝáõóáõÙÝ»ñÇ áõÕ³ñÏÙ³Ý ³íïáÙ³ï Çñ³Ï³Ý³óáõÙÁ,
• Ð³ñÏ í×³ñáÕÝ»ñÇ ëå³ë³ñÏÙ³Ý Ï»ÝïñáÝÝ»ñÇ ëï»ÕÍáõÙ,
• Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛáõÝÁ ¿³Ï³Ýáñ»Ý μ³ñ»É³í»Éáõ ¿ Ñ³ñÏ í×³ñáÕÝ»ñÇÝ Ñ³ñÏ³ÛÇÝ ûñ»ÝùÝ»ñÇ ÏÇñ³éÙ³Ý Ù³ëÇÝ å³ñ½³μ³ÝáõÙÝ»ñÇ ïñ³Ù³¹ñÙ³Ý Ù»Ë³ÝÇ½ÙÁ:
Ð³ñÏ³ÛÇÝ ëïõ·áõÙÝ»ñÇ Ýáñ ù³Õ³ù³Ï³ÝáõÃÛáõÝ
èÇëÏ³ÛÇÝ ã³÷³ÝÇßÝ»ñÇ ÑÇÙ³Ý íñ³ ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛ³Ý Ñ³Ù³Ï³ñ·Ç Ý»¹ñáõÙ` ³å³Ñáí»Éáí μ³ñ»ËÇÕ× Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛáõÝ áõ ¹ñ³Ýó
ÝÏ³ïÙ³Ùμ §Ã»Ã¨³óí³Í¦ Ñ³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý Ñëï³Ï áõ ·áñÍáÕáõÃÛ³Ý Ù»ç ¹ñí³Í Ù»Ë³ÝÇ½Ù
Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ÏáÕÙÇó ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛ³Ý Ñ³Ù³Ï³ñ·Á Ï³éáõóí³Í ¿ ÑÇÙÝ³Ï³ÝáõÙ ëáõμÛ»ÏïÇí ·áñÍáÝÝ»ñÇ íñ³, áñÁ
ÑÝ³ñ³ñ³íáñáõÃÛáõÝ ãÇ ï³ÉÇë ³å³Ñáí»Éáõ Ñ³ñÏ³ÛÇÝ ÑëÏáÕáõÃÛ³Ý Ã³÷³ÝóÇÏáõÃÛáõÝÁ ¨ Ï³ÝË³ï»ë»ÉÇáõÃÛáõÝÁ: êïáõ·íáÕ Ñ³ñÏ í×³ñáÕÝ»ñÁ Ñ³×³Ë Ñ³ÛïÝíáõÙ »Ý
³ÝÑ³í³ë³ñ å³ÛÙ³ÝÝ»ñáõÙ ãëïáõ·íáÕÝ»ñÇ ÝÏ³ïÙ³Ùμ: ì»ñçÇÝ ï³ñÇÝ»ñÇÝ Ñ³ñÏ³ÛÇÝ »Ï³ÙáõïÝ»ñÇ Ñ³í³ù³·ñÙ³Ý ³×ÇÝ ½áõ·ÁÝÃ³ó ³í»É³ó»É »Ý ÇÝãå»ë Ñ³ñÏ³ÛÇÝ ·»
ñ³í×³ñÝ»ñÁ, ³Û¹ ·áõÙ³ñÝ»ñÇ Ñ»ï í»ñ³¹³ñÓÇ ¨ Ñ³ßí³ÝóÙ³Ý Ñ³Ûï»ñÇ ù³Ý³ÏÁ: ¶»ñ³í×³ñÝ»ñÇ »ï í»ñ³¹³ñÓÇ ·áñÍáÕ Ñ³Ù³Ï³ñ·Á Ù»Í³Ù³ë³Ùμ ãÇ μ³í³ñ³ñáõÙ Ñ³ñÏ
í×³ñáÕÝ»ñÇ å³Ñ³ÝçÝ»ñÁ Ñ³ÛóíáÕ ·áõÙ³ñÝ»ñÇ ÑÇÙÝ³íáñí³ÍáõÃÛ³Ý ¨ μáõÝ í»ñ³¹³ñÓÇ ÁÝÃ³ó³Ï³ñ·»ñÇ Ó·Ó·í³ÍáõÃÛ³Ý áõ μ³ñ¹áõÃÛ³Ý å³ï×³éÝ»ñáí:
ÐÐ ùñ»³Ï³Ý ûñ»Ýë·ñùáí Ñ³ñÏ³ÛÇÝ Çñ³í³Ë³ËïáõÙÝ»ñÇ Ñ³Ù³ñ Ý³Ë³ï»ëí³Í Ñ³Ýó³Ï³½ÙÇ ³å³óáõó»ÉÇáõÃÛáõÝÁ Ý»ñÏ³ÛáõÙë μ³ñ¹ ¿: Ð³×³Ë ß÷áÃÙáõÝù ¿ ³é³ç³ÝáõÙ Ñ³ñÏ
í×³ñáÕÇ ÏÇñ³é³Í Ùáï»óáõÙÁ, ·áñÍ³ñùÇ Ó¨³Ï»ñåáõÙÁ áñå»ë «Çñ³í³Ë³ËïáõÙ» Ï³Ù «ÃáõÛÉ³ïñ»ÉÇ Ñ³ñÏ³ÛÇÝ åÉ³Ý³íáñáõÙ» áñ³Ï»Éáõ ÙÇç¨:
• èÇëÏ³ÛÇÝ ã³÷³ÝÇßÝ»ñÇ ÑÇÙ³Ý íñ³ ëïáõ·Ù³Ý »ÝÃ³Ï³ Ñ³ñÏ í×³ñáÕÝ»ñÇ ÁÝïñáõÃÛ³Ý Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ,
• “Î³Ù»ñ³É áõëáõÙÝ³ëÇñáõÃÛáõÝÝ»ñÇ” ÇÝëïÇïáõïÇ í»ñ³Ï³éáõóáõÙ` ÑÇÙÝí³Í ïíÛ³ÉÝ»ñÇ Ùß³ÏÙ³Ý ³íïáÙ³ï Ñ³Ù³Ï³ñ·Ç ¨ ïíÛ³ÉÝ»ñÇ Å³Ù³Ý³Ï³ÏÇó ¹³ñ³ÝÇ íñ³,
• Ð³ñÏ³ÛÇÝ ·»ñ³í×³ñÝ»ñÇ, Ý»ñ³éÛ³É ²²Ð ·Íáí, »ï í»ñ³¹³ñÓÙ³Ý ³íïáÙ³ï³óí³Í Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ, ÇÝãå»ë Ý³¨ Ñ³ñÏ³ÛÇÝ ³å³éùÝ»ñÇ Ýí³½Ù³ÝÝ áõÕÕí³Í
ÙÇçáó³éáõÙÝ»ñÇ Çñ³Ï³Ý³óáõÙ,
• Ð³ñÏ³ÛÇÝ Ù³ñÙÝÇ ûå»ñ³ïÇí-Ñ»ï³Ëáõ½áõÏ³Ý, Ñ»ï³ùÝÝáõÃÛ³Ý ¨ ùÝÝã³Ï³Ý ·áñÍ³éáõÛÃÝ»ñÇ Ýå³ï³Ï³ÛÝáõÃÛ³Ý Ù»Í³óáõÙ, Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý ³ÛÉ ·
áñÍ³éáõÛÃÝ»ñÇ Ñ»ï ÷áË·áñÍáõÃÛ³Ý ûåïÇÙ³É ëË»Ù³ÛÇ áñáßáõÙ,
• Î³ÝË³Ùï³Íí³Í (ã³ñ³Ùïáñ»Ý) Ñ³ñÏ³ÛÇÝ ûñ»Ýë¹ñáõÃÛáõÝÁ Ë³ËïáÕÝ»ñÇ ÝÏ³ïÙ³Ùμ å³ï³ëË³Ý³ïíáõÃÛ³Ý ÙÇçáóÝ»ñÇ Ëëï³óáõÙ:
Ð³ñÏ³ÛÇÝ Ù³ñÙÝÇ Ï³é³í³ñÙ³Ý ³ñ¹ÛáõÝ³í»ï Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ
Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý Ýáñ³óí³Í, ·áñÍ³éÝáõÃÛáõÝÝ»ñÇ íñ³ ÑÇÙÝí³Í Ï³é³í³ñÙ³Ý ÑáñÇ½áÝ³Ï³Ý Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ` ë³ÑÙ³Ý»Éáí Ñ³ñÏ³ÛÇÝ ï»ëãáõÃÛáõÝÝ»ñÇ ûåïÇÙ³É
Ãí³ù³Ý³Ï, ³Û¹ ·áñÍÁÝÃ³óÁ ½áõ·³Ïó»Éáí Ù³ñ¹Ï³ÛÇÝ é»ëáõñëÝ»ñÇ Ï³é³í³ñÙ³Ý ³ñ¹Ç Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñÙ³Ùμ
Ð³ñÏ³ÛÇÝ Í³é³ÛáõÃÛ³Ý Ý»ñÏ³ÛáõÙë ·áñÍáÕ Ï³½Ù³Ï»ñåã³Ï³Ý Ï³éáõóí³ÍùÁ ÑÝ³ñ³íáñáõÃÛáõÝ ãÇ ï³ÉÇë ³ñ¹ÛáõÝ³í»ï ÉáõÍ»É Ñ³ñÏ³ÛÇÝ Ù³ñÙÝÇ ³éç¨ ¹ñí³Í áñáß ËÝ¹ÇñÝ»ñ:
Ü»ñÏ³ÛáõÙë ï³ñ³Íù³ÛÇÝ Ñ³ñÏ³ÛÇÝ ï»ëãáõÃÛáõÝÝ»ñÇ ù³Ý³ÏÁ ûåïÇÙ³É³óÙ³Ý Ï³ñÇù áõÝÇ, ù³ÝÇ áñ Ñ³ñÏ³ÛÇÝ Í³é³ÛáõÃÛáõÝÁ Ùßï³å»ë ³éÝãíáõÙ ¿ Í³Ëë»ñÇ
ûåïÇÙ³É³óÙ³Ý Ñ»ï, ÇëÏ Å³Ù³Ý³Ï³ÏÇó ï»Õ»Ï³ïí³Ï³Ý ï»ËÝáÉá·Ç³Ý»ñÁ ¨ ³ÛÉ ·áñÍÇùÝ»ñÁ ÑÝ³ñ³íáñáõÃÛáõÝ »Ý ï³ÉÇë Í³é³ÛáõÃÛáõÝÝ»ñ Ù³ïáõó»É ¨ ·áñÍ³éÝáõÃÛáõÝÝ»ñ
Çñ³Ï³Ý³óÝ»É ï³ñ³ÍáõÃÛ³Ý íñ³ ¨ ³í»ÉÇ ³ñ³·: ´³ó³Ï³ÛáõÙ ¿ Ù³ñ¹Ï³ÛÇÝ é»ëáõñëÝ»ñÇ Ï³é³í³ñÙ³Ý Ñ³Ù³Ï³ñ·í³Í Ùáï»óáõÙ:
• ²ÝóáõÙ ·áñÍ³éáõÛÃÝ»ñÇ íñ³ ÑÇÙÝí³Í Ï³é³í³ñÙ³Ý ëË»Ù³ÛÇ,

• î³ñ³Íù³ÛÇÝ ëïáñ³μ³Å³ÝáõÙÝ»ñÇ ù³Ý³ÏÇ ÏïñáõÏ ÷áùñ³óáõÙ` ³ÛÝ Ñ³í³ë³ñ³Ïßé»Éáí é»·ÇáÝ³É ëå³ë³ñÏÙ³Ý ¨ ïíÛ³ÉÝ»ñÇ Ùß³ÏÙ³Ý Ï»ÝïñáÝÝ»ñáí,
• Ø³ñ¹Ï³ÛÇÝ é»ëáõñëÝ»ñÇ Ï³é³í³ñÙ³Ý ³ñ¹Ç Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ,
• ²ßË³ïáÕÝ»ñÇ ¨ ëïáñ³μ³Å³ÝáõÙÝ»ñÇ Ï³ï³ñáÕ³Ï³Ý ã³÷³ÝÇßÝ»ñÇ Ñ³Ù³Ï³ñ·Ç Ý»ñ¹ñáõÙ:
Ð³ñÏ³ÛÇÝ í³ñã³ñ³ñáõÃÛ³Ý ï»Õ»Ï³ïí³Ï³Ý Ñáëù»ñÇ ³ñ¹ÛáõÝ³í»ï Ï³é³í³ñÙ³Ý ³å³ÑáíáõÙ
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·»ñ³Ï³ í»ñçÝ³Ï³Ý ³ñ¹ÛáõÝùÝ»ñÇ Ýí³×Ù³ÝÁ,
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Ùß³ÏÙ³ÝÝ áõ ë³ÑÙ³Ýí³Í Ï³ñ·áí ÁÝ¹áõÝÙ³ÝÁ 2010 Ãí³Ï³ÝÇÝ:
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Ð³í»Éí³Í 14

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