Finansove_pravo_2 / Podatkove_Pravo_Bandurka2012

ɛɨɪɝ (ɧɟɞɨʀɦɤɭ), ɡɚ ɜɢɧɹɬɤɨɦ ɛɟɡɧɚɞɿɣɧɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ ɛɨɪɝɭ (ɧɟɞɨʀɦɤɢ), ɹɤɢɣ ɜɢɧɢɤ ɜɧɚɫɥɿɞɨɤ ɞɿʀ ɨɛɫɬɚɜɢɧ ɧɟɩɟɪɟɛɨɪɧɨʀ ɫɢɥɢ (ɮɨɪɫ-ɦɚɠɨɪɧɢɯ ɨɛɫɬɚɜɢɧ).

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɩɨɞɚɬɤɨɦ ɞɥɹ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤɿɜ ɽ ɩɥɨɳɚ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɭɝɿɞɶ (ɪɿɥɥɿ, ɫɿɧɨɠɚɬɟɣ, ɩɚɫɨɜɢɳ ɿ ɛɚɝɚɬɨɪɿɱɧɢɯ ɧɚɫɚɞɠɟɧɶ) ɬɚ/ɚɛɨ ɡɟɦɟɥɶ ɜɨɞɧɨɝɨ ɮɨɧɞɭ (ɜɧɭɬɪɿɲɧɿɯ ɜɨɞɨɣɦ, ɨɡɟɪ, ɫɬɚɜɤɿɜ, ɜɨɞɨɫɯɨɜɢɳ), ɳɨ ɩɟɪɟɛɭɜɚɽ ɭ ɜɥɚɫɧɨɫɬɿ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɨɝɨ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤɚ ɚɛɨ ɧɚɞɚɧɚ ɣɨɦɭ ɭ ɤɨɪɢɫɬɭɜɚɧɧɹ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɧɚ ɭɦɨɜɚɯ ɨɪɟɧɞɢ.

Ȼɚɡɨɸ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɩɨɞɚɬɤɨɦ ɞɥɹ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤɿɜ ɽ ɧɨɪɦɚɬɢɜɧɚ ɝɪɨɲɨɜɚ ɨɰɿɧɤɚ ɨɞɧɨɝɨ ɝɟɤɬɚɪɚ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɭɝɿɞɶ (ɪɿɥɥɿ, ɫɿɧɨɠɚɬɟɣ, ɩɚɫɨɜɢɳ ɿ ɛɚɝɚɬɨɪɿɱɧɢɯ ɧɚɫɚɞɠɟɧɶ), ɩɪɨɜɟɞɟɧɚ ɡɚ ɫɬɚɧɨɦ ɧɚ 1 ɥɢɩɧɹ 1995 ɪɨɤɭ.

Ɋɨɡɦɿɪ ɫɬɚɜɨɤ ɩɨɞɚɬɤɭ ɡ ɨɞɧɨɝɨ ɝɟɤɬɚɪɚ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɭɝɿɞɶ ɬɚ ɡɟɦɟɥɶ ɜɨɞɧɨɝɨ ɮɨɧɞɭ ɞɥɹ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤɿɜ ɡɚɥɟɠɢɬɶ ɜɿɞ ɤɚɬɟɝɨɪɿʀ (ɬɢɩɭ) ɡɟɦɟɥɶ, ʀɯ ɪɨɡɬɚɲɭɜɚɧɧɹ ɬɚ ɫɬɚɧɨɜɢɬɶ (ɭ ɜɿɞɫɨɬɤɚɯ ɛɚɡɢ ɨɩɨɞɚɬɤɭɜɚɧɧɹ):

ɚ) ɞɥɹ ɪɿɥɥɿ, ɫɿɧɨɠɚɬɟɣ ɿ ɩɚɫɨɜɢɳ (ɤɪɿɦ ɪɿɥɥɿ, ɫɿɧɨɠɚɬɟɣ ɿ ɩɚɫɨɜɢɳ, ɪɨɡɬɚɲɨɜɚɧɢɯ ɭ ɝɿɪɫɶɤɢɯ ɡɨɧɚɯ ɬɚ ɧɚ ɩɨɥɿɫɶɤɢɯ ɬɟɪɢɬɨɪɿɹɯ, ɚ ɬɚɤɨɠ ɪɿɥɥɿ, ɫɿɧɨɠɚɬɟɣ ɿ ɩɚɫɨɜɢɳ, ɳɨ ɩɟɪɟɛɭɜɚɸɬɶ ɭ ɜɥɚɫɧɨɫɬɿ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤɿɜ, ɹɤɿ ɫɩɟɰɿɚɥɿɡɭɸɬɶɫɹ ɧɚ ɜɢɪɨɛɧɢɰɬɜɿ (ɜɢɪɨɳɭɜɚɧɧɿ) ɬɚ ɩɟɪɟɪɨɛɰɿ ɩɪɨɞɭɤɰɿʀ ɪɨɫɥɢɧɧɢɰɬɜɚ ɧɚ ɡɚɤɪɢɬɨɦɭ ʉɪɭɧɬɿ, ɚɛɨ ɧɚɞɚɧɿ ʀɦ ɭ ɤɨɪɢɫɬɭɜɚɧɧɹ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɧɚ ɭɦɨɜɚɯ ɨɪɟɧɞɢ) —

0,15;

ɛ) ɞɥɹ ɪɿɥɥɿ, ɫɿɧɨɠɚɬɟɣ ɿ ɩɚɫɨɜɢɳ, ɪɨɡɬɚɲɨɜɚɧɢɯ ɭ ɝɿɪɫɶɤɢɯ ɡɨɧɚɯ ɬɚ ɧɚ ɩɨɥɿɫɶɤɢɯ ɬɟɪɢɬɨɪɿɹɯ, — 0,09;

ɜ) ɞɥɹ ɛɚɝɚɬɨɪɿɱɧɢɯ ɧɚɫɚɞɠɟɧɶ (ɤɪɿɦ ɛɚɝɚɬɨɪɿɱɧɢɯ ɧɚɫɚɞɠɟɧɶ, ɪɨɡɬɚɲɨɜɚɧɢɯ ɭ ɝɿɪɫɶɤɢɯ ɡɨɧɚɯ ɬɚ ɧɚ ɩɨɥɿɫɶɤɢɯ ɬɟɪɢ-

ɬɨɪɿɹɯ) — 0,09;

ɝ) ɞɥɹ ɛɚɝɚɬɨɪɿɱɧɢɯ ɧɚɫɚɞɠɟɧɶ, ɪɨɡɬɚɲɨɜɚɧɢɯ ɭ ɝɿɪɫɶɤɢɯ ɡɨɧɚɯ ɬɚ ɧɚ ɩɨɥɿɫɶɤɢɯ ɬɟɪɢɬɨɪɿɹɯ — 0,03;

ɞ) ɞɥɹ ɡɟɦɟɥɶ ɜɨɞɧɨɝɨ ɮɨɧɞɭ — 0,45;

ɟ) ɞɥɹ ɪɿɥɥɿ, ɫɿɧɨɠɚɬɟɣ ɿ ɩɚɫɨɜɢɳ, ɳɨ ɩɟɪɟɛɭɜɚɸɬɶ ɭ ɜɥɚɫɧɨɫɬɿ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɯ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤɿɜ, ɹɤɿ ɫɩɟɰɿɚɥɿɡɭɸɬɶɫɹ ɧɚ ɜɢɪɨɛɧɢɰɬɜɿ (ɜɢɪɨɳɭɜɚɧɧɿ) ɬɚ ɩɟɪɟɪɨɛɰɿ ɩɪɨɞɭɤɰɿʀ ɪɨɫɥɢɧɧɢɰɬɜɚ ɧɚ ɡɚɤɪɢɬɨɦɭ ʉɪɭɧɬɿ, ɚɛɨ ɧɚɞɚɧɿ ʀɦ ɭ ɤɨɪɢɫɬɭɜɚɧɧɹ, ɭ ɬɨɦɭ ɱɢɫɥɿ ɧɚ ɭɦɨɜɚɯ ɨɪɟɧɞɢ, —

1,0.

ɉɟɪɟɥɿɤ ɝɿɪɫɶɤɢɯ ɡɨɧ ɬɚ ɩɨɥɿɫɶɤɢɯ ɬɟɪɢɬɨɪɿɣ ɜɢɡɧɚɱɚɽɬɶɫɹ Ʉɚɛɿɧɟɬɨɦ Ɇɿɧɿɫɬɪɿɜ ɍɤɪɚʀɧɢ (ɄɆɍ).

Ȼɚɡɨɜɢɦ ɩɨɞɚɬɤɨɜɢɦ (ɡɜɿɬɧɢɦ) ɩɟɪɿɨɞɨɦ ɽ ɤɚɥɟɧɞɚɪɧɢɣ ɪɿɤ, ɹɤɢɣ ɩɨɱɢɧɚɽɬɶɫɹ ɡ 1 ɫɿɱɧɹ ɿ ɡɚɤɿɧɱɭɽɬɶɫɹ 31 ɝɪɭɞɧɹ ɬɨɝɨ ɠ ɪɨɤɭ.

ɋɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɿ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤɢ ɫɚɦɨɫɬɿɣɧɨ ɨɛɱɢɫɥɸɸɬɶ ɫɭɦɭ ɩɨɞɚɬɤɭ ɳɨɪɨɤɭ ɡɚ ɫɬɚɧɨɦ ɧɚ 1 ɫɿɱɧɹ ɿ ɞɨ 1 ɥɸɬɨɝɨ ɩɨɬɨɱɧɨɝɨ ɪɨɤɭ ɩɨɞɚɸɬɶ ɜɿɞɩɨɜɿɞɧɨɦɭ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɡɚ ɦɿɫɰɟɡɧɚɯɨɞɠɟɧɧɹɦ ɩɥɚɬɧɢɤɚ ɩɨɞɚɬɤɭ ɬɚ ɦɿɫɰɟɦ ɪɨɡɬɚɲɭɜɚɧɧɹ ɡɟɦɟɥɶɧɨʀ ɞɿɥɹɧɤɢ ɩɨɞɚɬɤɨɜɭ ɞɟɤɥɚɪɚɰɿɸ ɧɚ ɩɨɬɨɱɧɢɣ ɪɿɤ.

ɋɩɥɚɬɚ ɩɨɞɚɬɤɭ ɩɪɨɜɨɞɢɬɶɫɹ ɳɨɦɿɫɹɰɹ ɩɪɨɬɹɝɨɦ 30 ɤɚɥɟɧɞɚɪɧɢɯ ɞɧɿɜ, ɳɨ ɧɚɫɬɚɸɬɶ ɡɚ ɨɫɬɚɧɧɿɦ ɤɚɥɟɧɞɚɪɧɢɦ ɞɧɟɦ ɩɨɞɚɬɤɨɜɨɝɨ (ɡɜɿɬɧɨɝɨ) ɦɿɫɹɰɹ, ɭ ɪɨɡɦɿɪɿ ɬɪɟɬɢɧɢ ɫɭɦɢ ɩɨɞɚɬɤɭ, ɜɢɡɧɚɱɟɧɨʀ ɧɚ ɤɨɠɧɢɣ ɤɜɚɪɬɚɥ ɜɿɞ ɪɿɱɧɨʀ ɫɭɦɢ ɩɨɞɚɬɤɭ, ɭ ɬɚɤɢɯ ɪɨɡɦɿɪɚɯ:

ɚ) ɭ ȱ ɤɜɚɪɬɚɥɿ — 10 ɜɿɞɫɨɬɤɿɜ; ɛ) ɭ II ɤɜɚɪɬɚɥɿ — 10 ɜɿɞɫɨɬɤɿɜ; ɜ) ɭ III ɤɜɚɪɬɚɥɿ — 50 ɜɿɞɫɨɬɤɿɜ; ɝ) ɭ IV ɤɜɚɪɬɚɥɿ — 30 ɜɿɞɫɨɬɤɿɜ.

Ʉɨɲɬɢ ɩɨɞɚɬɤɭ ɩɥɚɬɧɢɤɢ ɩɟɪɟɪɚɯɨɜɭɸɬɶ ɧɚ ɜɿɞɩɨɜɿɞɧɢɣ ɪɚɯɭɧɨɤ ɦɿɫɰɟɜɨɝɨ ɛɸɞɠɟɬɭ ɡɚ ɦɿɫɰɟɦ ɪɨɡɬɚɲɭɜɚɧɧɹ ɡɟɦɟɥɶɧɨʀ ɞɿɥɹɧɤɢ.

ɉɥɚɬɧɢɤɢ ɮɿɤɫɨɜɚɧɨɝɨ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɨɝɨ ɩɨɞɚɬɤɭ ɧɟ ɽ ɩɥɚɬɧɢɤɚɦɢ ɬɚɤɢɯ ɩɨɞɚɬɤɿɜ ɿ ɡɛɨɪɿɜ:

ɚ) ɩɨɞɚɬɤɭ ɧɚ ɩɪɢɛɭɬɨɤ ɩɿɞɩɪɢɽɦɫɬɜ; ɛ) ɡɟɦɟɥɶɧɨɝɨ ɩɨɞɚɬɤɭ (ɤɪɿɦ ɡɟɦɟɥɶɧɨɝɨ ɩɨɞɚɬɤɭ ɡɚ ɡɟɦɟ-

ɥɶɧɿ ɞɿɥɹɧɤɢ, ɳɨ ɧɟ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶɫɹ ɞɥɹ ɜɟɞɟɧɧɹ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɨɝɨ ɬɨɜɚɪɨɜɢɪɨɛɧɢɰɬɜɚ);

ɜ) ɡɛɨɪɭ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ;

ɝ) ɡɛɨɪɭ ɡɚ ɩɪɨɜɚɞɠɟɧɧɹ ɞɟɹɤɢɯ ɜɢɞɿɜ ɩɿɞɩɪɢɽɦɧɢɰɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ (ɭ ɱɚɫɬɢɧɿ ɩɪɨɜɚɞɠɟɧɧɹ ɬɨɪɝɨɜɟɥɶɧɨʀ ɞɿɹɥɶɧɨɫɬɿ).

ɍ ɪɚɡɿ, ɹɤɳɨ ɭ ɩɨɞɚɬɤɨɜɨɦɭ (ɡɜɿɬɧɨɦɭ) ɪɨɰɿ ɱɚɫɬɤɚ ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɨɝɨ ɬɨɜɚɪɨɜɢɪɨɛɧɢɰɬɜɚ ɫɬɚɧɨɜɢɬɶ ɦɟɧɲ ɹɤ 75 ɜɿɞɫɨɬɤɿɜ, ɫɿɥɶɫɶɤɨɝɨɫɩɨɞɚɪɫɶɤɢɣ ɬɨɜɚɪɨɜɢɪɨɛɧɢɤ ɫɩɥɚɱɭɽ ɩɨɞɚɬɤɢ ɭ ɧɚɫɬɭɩɧɨɦɭ ɩɨɞɚɬɤɨɜɨɦɭ (ɡɜɿɬɧɨɦɭ) ɪɨɰɿ ɧɚ ɡɚɝɚɥɶɧɢɯ ɩɿɞɫɬɚɜɚɯ.

10.2. ɁȻȱɊ ɍ ȼɂȽɅəȾȱ ɐȱɅɖɈȼɈȲ ɇȺȾȻȺȼɄɂ ȾɈ ȾȱɘɑɈȽɈ ɌȺɊɂɎɍ ɇȺ ȿɅȿɄɌɊɂɑɇɍ ȱ ɌȿɉɅɈȼɍ ȿɇȿɊȽȱɘ

ɉɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɭ ɜɢɝɥɹɞɿ ɰɿɥɶɨɜɨʀ ɧɚɞɛɚɜɤɢ ɞɨ ɞɿɸɱɨɝɨ ɬɚɪɢɮɭ ɧɚ ɟɥɟɤɬɪɢɱɧɭ ɿ ɬɟɩɥɨɜɭ ɟɧɟɪɝɿɸ ɽ ɨɩɬɨɜɢɣ ɩɨɫɬɚɱɚɥɶɧɢɤ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ ɬɚ ɜɢɪɨɛɧɢɤɢ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ, ɹɤɿ ɦɚɸɬɶ ɥɿɰɟɧɡɿɸ ɧɚ ɩɪɚɜɨ ɡɞɿɣɫɧɟɧɧɹ ɩɿɞɩɪɢɽɦɧɢɰɶɤɨʀ ɞɿɹɥɶɧɨɫɬɿ ɡ ɜɢɪɨɛɧɢɰɬɜɚ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ ɿ ɩɪɨɞɚɸɬɶ ʀʀ ɩɨɡɚ ɨɩɬɨɜɢɦ ɪɢɧɤɨɦ ɟɥɟɤɬɪɢɱɧɨʀ ɬɚ ɬɟɩɥɨɜɨʀ ɟɧɟɪɝɿʀ (ɞɚɥɿ — ɸɪɢɞɢɱɧɿ ɨɫɨɛɢ).

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɡɛɨɪɨɦ ɽ:

ɚ) ɞɥɹ ɨɩɬɨɜɨɝɨ ɩɨɫɬɚɱɚɥɶɧɢɤɚ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ — ɜɚɪɬɿɫɬɶ ɜɿɞɩɭɳɟɧɨʀ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ ɛɟɡ ɭɪɚɯɭɜɚɧɧɹ ɩɨɞɚɬɤɭ ɧɚ ɞɨɞɚɧɭ ɜɚɪɬɿɫɬɶ;

ɛ) ɞɥɹ ɸɪɢɞɢɱɧɢɯ ɨɫɿɛ — ɜɚɪɬɿɫɬɶ ɜɿɞɩɭɳɟɧɨʀ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ, ɳɨ ɩɪɨɞɚɽɬɶɫɹ ɩɨɡɚ ɨɩɬɨɜɢɦ ɪɢɧɤɨɦ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ.

ɋɬɚɜɤɚ ɡɛɨɪɭ ɫɬɚɧɨɜɢɬɶ 3 ɜɿɞɫɨɬɤɢ ɜɿɞ ɜɚɪɬɨɫɬɿ ɮɚɤɬɢɱɧɨ ɜɿɞɩɭɳɟɧɨʀ ɩɥɚɬɧɢɤɨɦ ɡɛɨɪɭ ɟɥɟɤɬɪɢɱɧɨʀ ɟɧɟɪɝɿʀ ɛɟɡ ɭɪɚɯɭɜɚɧɧɹ ɩɨɞɚɬɤɭ ɧɚ ɞɨɞɚɧɭ ɜɚɪɬɿɫɬɶ.

ɉɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɡɛɨɪɭ ɩɨɞɚɸɬɶɫɹ ɩɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɨɪɝɚɧɚɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɭ ɫɬɪɨɤɢ, ɜɢɡɧɚɱɟɧɿ ɞɥɹ ɦɿɫɹɱɧɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ (ɡɜɿɬɧɨɝɨ) ɩɟɪɿɨɞɭ, ɡɚ ɦɿɫɰɟɦ ɩɨɞɚɬɤɨɜɨʀ ɪɟɽɫɬɪɚɰɿʀ, ɿ ɫɩɥɚɱɭɽɬɶɫɹ ɡɛɿɪ ɭ ɫɬɪɨɤɢ, ɜɢɡɧɚɱɟɧɿ ɞɥɹ ɦɿɫɹɱɧɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ ɩɟɪɿɨɞɭ, ɡɚ ɦɿɫɰɟɦ ɩɨɞɚɬɤɨɜɨʀ ɪɟɽɫɬɪɚɰɿʀ.

10.3. ɁȻȱɊ ɍ ȼɂȽɅəȾȱ ɐȱɅɖɈȼɈȲ ɇȺȾȻȺȼɄɂ ȾɈ ȾȱɘɑɈȽɈ ɌȺɊɂɎɍ ɇȺ ɉɊɂɊɈȾɇɂɃ ȽȺɁ

Ɂɛɿɪ ɭ ɜɢɝɥɹɞɿ ɰɿɥɶɨɜɨʀ ɧɚɞɛɚɜɤɢ ɞɨ ɞɿɸɱɨɝɨ ɬɚɪɢɮɭ ɧɚ ɩɪɢɪɨɞɧɢɣ ɝɚɡ ɫɩɥɚɱɭɸɬɶ ɫɭɛ’ɽɤɬɢ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ ɬɚ ʀɯ ɜɿɞɨɤɪɟɦɥɟɧɿ ɩɿɞɪɨɡɞɿɥɢ, ɹɤɿ ɩɪɨɜɚɞɹɬɶ ɞɿɹɥɶɧɿɫɬɶ ɡ ɩɨɫɬɚɱɚɧɧɹ ɩɪɢɪɨɞɧɨɝɨ ɝɚɡɭ ɫɩɨɠɢɜɚɱɚɦ ɧɚ ɩɿɞɫɬɚɜɿ ɭɤɥɚɞɟɧɢɯ ɡ ɧɢɦɢ ɞɨɝɨɜɨɪɿɜ.

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɡɛɨɪɨɦ ɽ ɜɚɪɬɿɫɬɶ ɩɪɢɪɨɞɧɨɝɨ ɝɚɡɭ ɜ ɨɛɫɹɡɿ, ɜɿɞɩɭɳɟɧɨɦɭ ɤɨɠɧɿɣ ɤɚɬɟɝɨɪɿʀ ɫɩɨɠɢɜɚɱɿɜ ɭ ɡɜɿɬɧɨɦɭ ɩɟɪɿɨɞɿ, ɹɤɚ ɜɢɡɧɚɱɚɽɬɶɫɹ ɧɚ ɩɿɞɫɬɚɜɿ ɚɤɬɿɜ ɩɪɢɣɦɚɧɧɹɩɟɪɟɞɚɱɿ ɝɚɡɭ, ɩɿɞɩɢɫɚɧɢɯ ɩɥɚɬɧɢɤɨɦ ɬɚ ɜɿɞɩɨɜɿɞɧɢɦ ɫɩɨɠɢɜɚɱɟɦ (ɞɥɹ ɧɚɫɟɥɟɧɧɹ — ɧɚ ɩɿɞɫɬɚɜɿ ɨɛɥɿɤɨɜɢɯ ɞɨɤɭɦɟɧɬɿɜ), ɡ ɭɪɚɯɭɜɚɧɧɹɦ ɜɿɞɩɨɜɿɞɧɨɝɨ ɬɚɪɢɮɭ.

ɉɿɞ ɞɿɸɱɢɦ ɬɚɪɢɮɨɦ ɫɥɿɞ ɪɨɡɭɦɿɬɢ ɰɿɧɭ ɩɪɢɪɨɞɧɨɝɨ ɝɚɡɭ ɞɥɹ ɜɿɞɩɨɜɿɞɧɨʀ ɤɚɬɟɝɨɪɿʀ ɫɩɨɠɢɜɚɱɿɜ ɛɟɡ ɭɪɚɯɭɜɚɧɧɹ ɬɚɪɢɮɿɜ ɧɚ ɣɨɝɨ ɬɪɚɧɫɩɨɪɬɭɜɚɧɧɹ ɿ ɩɨɫɬɚɱɚɧɧɹ ɫɩɨɠɢɜɚɱɚɦ ɬɚ ɫɭɦɢ ɩɨɞɚɬɤɭ ɧɚ ɞɨɞɚɧɭ ɜɚɪɬɿɫɬɶ.

Ɂɛɿɪ ɫɩɪɚɜɥɹɽɬɶɫɹ ɭ ɪɨɡɦɿɪɿ 2 ɜɿɞɫɨɬɤɿɜ ɧɚ ɨɛɫɹɝɢ ɩɪɢɪɨɞɧɨɝɨ ɝɚɡɭ, ɳɨ ɩɨɫɬɚɱɚɸɬɶɫɹ ɞɥɹ ɬɚɤɢɯ ɤɚɬɟɝɨɪɿɣ ɫɩɨɠɢɜɚɱɿɜ:

ɚ) ɩɿɞɩɪɢɽɦɫɬɜɚ ɤɨɦɭɧɚɥɶɧɨʀ ɬɟɩɥɨɟɧɟɪɝɟɬɢɤɢ, ɬɟɩɥɨɜɿ ɟɥɟɤɬɪɨɫɬɚɧɰɿʀ, ɟɥɟɤɬɪɨɰɟɧɬɪɚɥɿ ɬɚ ɤɨɬɟɥɶɧɿ ɫɭɛ’ɽɤɬɿɜ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ, ɡɨɤɪɟɦɚ ɛɥɨɱɧɿ (ɦɨɞɭɥɶɧɿ) ɤɨɬɟɥɶɧɿ (ɜ ɨɛɫɹɡɿ, ɳɨ ɜɢɤɨɪɢɫɬɨɜɭɽɬɶɫɹ ɞɥɹ ɧɚɞɚɧɧɹ ɧɚɫɟɥɟɧɧɸ ɩɨɫɥɭɝ ɡ ɨɩɚɥɟɧɧɹ ɬɚ ɝɚɪɹɱɨɝɨ ɜɨɞɨɩɨɫɬɚɱɚɧɧɹ, ɡɚ ɭɦɨɜɢ ɜɟɞɟɧɧɹ ɬɚɤɢɦɢ ɫɭɛ’ɽɤɬɚɦɢ ɨɤɪɟɦɨɝɨ ɩɪɢɥɚɞɨɜɨɝɨ ɬɚ ɛɭɯɝɚɥɬɟɪɫɶɤɨɝɨ ɨɛɥɿɤɭ ɬɟɩɥɚ ɿ ɝɚɪɹɱɨʀ ɜɨɞɢ);

ɛ) ɛɸɞɠɟɬɧɿ ɭɫɬɚɧɨɜɢ; ɜ) ɩɪɨɦɢɫɥɨɜɿ ɬɚ ɿɧɲɿ ɫɭɛ’ɽɤɬɢ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ ɬɚ ʀɯ ɜɿɞɨ-

ɤɪɟɦɥɟɧɿ ɩɿɞɪɨɡɞɿɥɢ, ɳɨ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶ ɩɪɢɪɨɞɧɢɣ ɝɚɡ.

ɇɚ ɨɛɫɹɝɢ ɩɪɢɪɨɞɧɨɝɨ ɝɚɡɭ, ɳɨ ɩɨɫɬɚɱɚɽɬɶɫɹ ɞɥɹ ɧɚɫɟɥɟɧɧɹ, ɡɛɿɪ ɫɩɪɚɜɥɹɽɬɶɫɹ ɭ ɪɨɡɦɿɪɿ 4 ɜɿɞɫɨɬɤɿɜ.

Ɂɛɿɪ ɫɩɥɚɱɭɽɬɶɫɹ ɩɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɭ ɫɬɪɨɤɢ, ɜɢɡɧɚɱɟɧɿ ɞɥɹ ɦɿɫɹɱɧɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ (ɡɜɿɬɧɨɝɨ) ɩɟɪɿɨɞɭ, ɡɚ ɦɿɫɰɟɦ ɩɨɞɚɬɤɨɜɨʀ ɪɟɽɫɬɪɚɰɿʀ.

10.4. ɁȻȱɊ ɁȺ ɄɈɊɂɋɌɍȼȺɇɇə ɊȺȾȱɈɑȺɋɌɈɌɇɂɆ ɊȿɋɍɊɋɈɆ ɍɄɊȺȲɇɂ

ɉɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɽ ɡɚɝɚɥɶɧɿ ɤɨɪɢɫɬɭɜɚɱɿ ɪɚɞɿɨɱɚɫɬɨɬɧɨɝɨ ɪɟɫɭɪɫɭ ɍɤɪɚʀɧɢ, ɜɢɡɧɚɱɟɧɿ ɡɚɤɨɧɨɞɚɜɫɬɜɨɦ ɩɪɨ ɪɚɞɿɨɱɚɫɬɨɬɧɢɣ ɪɟɫɭɪɫ, ɹɤɿ ɤɨɪɢɫɬɭɸɬɶɫɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɍɤɪɚʀɧɢ ɜ ɦɟɠɚɯ ɜɢɞɿɥɟɧɨʀ ɱɚɫɬɢɧɢ ɫɦɭɝ ɪɚɞɿɨɱɚɫɬɨɬ ɡɚɝɚɥɶɧɨɝɨ ɤɨɪɢɫɬɭɜɚɧɧɹ ɧɚ ɩɿɞɫɬɚɜɿ:

ɚ) ɥɿɰɟɧɡɿʀ ɧɚ ɤɨɪɢɫɬɭɜɚɧɧɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɍɤɪɚʀɧɢ;

ɛ) ɥɿɰɟɧɡɿʀ ɧɚ ɦɨɜɥɟɧɧɹ ɬɚ ɞɨɡɜɨɥɭ ɧɚ ɟɤɫɩɥɭɚɬɚɰɿɸ ɪɚɞɿɨɟɥɟɤɬɪɨɧɧɨɝɨ ɡɚɫɨɛɭ ɬɚ ɜɢɩɪɨɦɿɧɸɜɚɥɶɧɨɝɨ ɩɪɢɫɬɪɨɸ;

ɜ) ɞɨɡɜɨɥɭ ɧɚ ɟɤɫɩɥɭɚɬɚɰɿɸ ɪɚɞɿɨɟɥɟɤɬɪɨɧɧɨɝɨ ɡɚɫɨɛɭ ɬɚ ɜɢɩɪɨɦɿɧɸɜɚɥɶɧɨɝɨ ɿ ɩɪɢɫɬɪɨɸ, ɨɬɪɢɦɚɧɨɝɨ ɧɚ ɩɿɞɫɬɚɜɿ ɞɨɝɨɜɨɪɭ ɡ ɜɥɚɫɧɢɤɨɦ ɥɿɰɟɧɡɿʀ ɧɚ ɦɨɜɥɟɧɧɹ;

ɝ) ɞɨɡɜɨɥɭ ɧɚ ɟɤɫɩɥɭɚɬɚɰɿɸ ɪɚɞɿɨɟɥɟɤɬɪɨɧɧɨɝɨ ɡɚɫɨɛɭ ɬɚ ɜɢɩɪɨɦɿɧɸɜɚɥɶɧɨɝɨ ɩɪɢɫɬɪɨɸ.

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɡɛɨɪɨɦ ɽ ɲɢɪɢɧɚ ɫɦɭɝɢ ɪɚɞɿɨɱɚɫɬɨɬ, ɳɨ ɜɢɡɧɚɱɚɽɬɶɫɹ ɹɤ ɱɚɫɬɢɧɚ ɫɦɭɝɢ ɪɚɞɿɨɱɚɫɬɨɬ ɡɚɝɚɥɶɧɨɝɨ ɤɨɪɢɫɬɭɜɚɧɧɹ ɭ ɜɿɞɩɨɜɿɞɧɨɦɭ ɪɟɝɿɨɧɿ ɬɚ ɡɚɡɧɚɱɟɧɚ ɜ ɥɿɰɟɧɡɿʀ ɧɚ ɤɨɪɢɫɬɭɜɚɧɧɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɍɤɪɚʀɧɢ ɚɛɨ ɜ ɞɨɡɜɨɥɿ ɧɚ ɟɤɫɩɥɭɚɬɚɰɿɸ ɪɚɞɿɨɟɥɟɤɬɪɨɧɧɨɝɨ ɡɚɫɨɛɭ ɬɚ ɜɢɩɪɨɦɿɧɸɜɚɥɶɧɨɝɨ ɩɪɢɫɬɪɨɸ ɞɥɹ ɬɟɯɧɨɥɨɝɿɱɧɢɯ ɤɨɪɢɫɬɭɜɚɱɿɜ ɬɚ ɤɨɪɢɫɬɭɜɚɱɿɜ, ɹɤɿ ɤɨɪɢɫɬɭɸɬɶɫɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɞɥɹ ɪɨɡɩɨɜɫɸɞɠɟɧɧɹ ɬɟɥɟɪɚɞɿɨɩɪɨɝɪɚɦ.

ɋɬɚɜɤɢ ɡɛɨɪɭ ɡɚ ɤɨɪɢɫɬɭɜɚɧɧɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɍɤɪɚʀɧɢ ɡɚ 1ɆȽɰ ɫɦɭɝɢ ɪɚɞɿɨɱɚɫɬɨɬ ɡɚ ɦɿɫɹɰɶ ɜɫɬɚɧɨɜɥɟɧɿ ɉɨɞɚɬɤɨɜɢɦ ɤɨɞɟɤɫɨɦ ɍɤɪɚʀɧɢ.

ɉɟɪɟɥɿɤ ɤɨɪɢɫɬɭɜɚɱɿɜ ɪɚɞɿɨɱɚɫɬɨɬɧɨɝɨ ɪɟɫɭɪɫɭ — ɩɥɚɬɧɢɤɿɜ ɡɛɨɪɭ ɬɚ/ɚɛɨ ɡɦɿɧɢ ɞɨ ɧɶɨɝɨ ɩɨɞɚɸɬɶɫɹ ɰɟɧɬɪɚɥɶɧɨɦɭ ɨɪɝɚɧɭ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɰɟɧɬɪɚɥɶɧɢɦ ɨɪɝɚɧɨɦ ɡ ɪɟɝɭɥɸɜɚɧɧɹ ɭ ɫɮɟɪɿ ɬɟɥɟɤɨɦɭɧɿɤɚɰɿɣ, ɤɨɪɢɫɬɭɜɚɧɧɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɬɚ ɧɚɞɚɧɧɹ ɩɨɫɥɭɝ ɩɨɲɬɨɜɨɝɨ ɡɜ’ɹɡɤɭ ɿɡ ɡɚɡɧɚɱɟɧɧɹɦ ɜɢɞɭ ɡɜ’ɹɡɤɭ, ɫɦɭɝɢ ɪɚɞɿɨɱɚɫɬɨɬɧɨɝɨ ɪɟɫɭɪɫɭ, ɪɟɝɿɨɧɿɜ ɤɨɪɢɫɬɭɜɚɧɧɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɞɜɿɱɿ ɧɚ ɪɿɤ: ɞɨ 1 ɛɟɪɟɡɧɹ ɬɚ ɞɨ 1 ɜɟɪɟɫɧɹ ɩɨɬɨɱɧɨɝɨ ɪɨɤɭ, ɫɬɚɧɨɦ ɧɚ 1 ɫɿɱɧɹ ɬɚ

1 ɥɢɩɧɹ ɜɿɞɩɨɜɿɞɧɨ ɡɚ ɮɨɪɦɨɸ, ɜɫɬɚɧɨɜɥɟɧɨɸ ɰɟɧɬɪɚɥɶɧɢɦ ɨɪɝɚɧɨɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ.

ɉɥɚɬɧɢɤɢ ɡɛɨɪɭ ɨɛɱɢɫɥɸɸɬɶ ɫɭɦɭ ɡɛɨɪɭ, ɜɢɯɨɞɹɱɢ ɡ ɜɢɞɭ ɪɚɞɿɨɡɜ’ɹɡɤɭ, ɪɨɡɦɿɪɭ ɜɫɬɚɧɨɜɥɟɧɢɯ ɫɬɚɜɨɤ ɬɚ ɲɢɪɢɧɢ ɫɦɭɝɢ ɪɚɞɿɨɱɚɫɬɨɬ ɩɨ ɤɨɠɧɨɦɭ ɪɟɝɿɨɧɭ ɨɤɪɟɦɨ.

Ɋɨɡɪɚɯɭɧɤɢ ɡɛɨɪɭ ɩɨɞɚɸɬɶɫɹ ɩɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɞɨ ɨɪɝɚɧɿɜ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɭ ɫɬɪɨɤɢ, ɜɢɡɧɚɱɟɧɿ ɞɥɹ ɦɿɫɹɱɧɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ (ɡɜɿɬɧɨɝɨ) ɩɟɪɿɨɞɭ, ɡɚ ɦɿɫɰɟɦ ɩɨɞɚɬɤɨɜɨʀ ɪɟɽɫɬɪɚɰɿʀ ɡ ɞɨɞɚɧɧɹɦ ɤɨɩɿʀ ɥɿɰɟɧɡɿɣ ɧɚ ɤɨɪɢɫɬɭɜɚɧɧɹ ɪɚɞɿɨɱɚɫɬɨɬɧɢɦ ɪɟɫɭɪɫɨɦ ɍɤɪɚʀɧɢ, ɥɿɰɟɧɡɿɣ ɧɚ ɦɨɜɥɟɧɧɹ ɬɚ ɞɨɡɜɨɥɿɜ ɧɚ ɟɤɫɩɥɭɚɬɚɰɿɸ ɪɚɞɿɨɟɥɟɤɬɪɨɧɧɢɯ ɡɚɫɨɛɿɜ ɬɚ ɜɢɩɪɨɦɿɧɸɜɚɥɶɧɢɯ ɩɪɢɫɬɪɨʀɜ ɭ ɦɿɫɹɱɧɢɣ ɫɬɪɨɤ ɩɿɫɥɹ ʀɯ ɜɢɞɚɱɿ.

10.5. ɁȻȱɊ ɁȺ ɋɉȿɐȱȺɅɖɇȿ ȼɂɄɈɊɂɋɌȺɇɇə ȼɈȾɂ

ɉɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɽ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɿ — ɫɭɛ’ɽɤɬɢ ɝɨɫɩɨɞɚɪɸɜɚɧɧɹ ɧɟɡɚɥɟɠɧɨ ɜɿɞ ɮɨɪɦɢ ɜɥɚɫɧɨɫɬɿ: ɸɪɢɞɢɱɧɿ ɨɫɨɛɢ, ʀɯ ɮɿɥɿʀ, ɜɿɞɞɿɥɟɧɧɹ, ɩɪɟɞɫɬɚɜɧɢɰɬɜɚ, ɿɧɲɿ ɜɿɞɨɤɪɟɦɥɟɧɿ ɩɿɞɪɨɡɞɿɥɢ ɛɟɡ ɭɬɜɨɪɟɧɧɹ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ (ɤɪɿɦ ɛɸɞɠɟɬɧɢɯ ɭɫɬɚɧɨɜ), ɩɨɫɬɿɣɧɿ ɩɪɟɞɫɬɚɜɧɢɰɬɜɚ ɧɟɪɟɡɢɞɟɧɬɿɜ, ɚ ɬɚɤɨɠ ɮɿɡɢɱɧɿ ɨɫɨɛɢ — ɩɿɞɩɪɢɽɦɰɿ, ɹɤɿ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶ ɜɨɞɭ, ɨɬɪɢɦɚɧɭ ɲɥɹɯɨɦ ɡɚɛɨɪɭ ɜɨɞɢ ɡ ɜɨɞɧɢɯ ɨɛ’ɽɤɬɿɜ (ɩɟɪɜɢɧɧɿ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɿ) ɬɚ ɜɿɞ ɩɟɪɜɢɧɧɢɯ ɚɛɨ ɿɧɲɢɯ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɿɜ (ɜɬɨɪɢɧɧɿ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɿ), ɬɚ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶ ɜɨɞɭ ɞɥɹ ɩɨɬɪɟɛ ɝɿɞɪɨɟɧɟɪɝɟɬɢɤɢ, ɜɨɞɧɨɝɨ ɬɪɚɧɫɩɨɪɬɭ ɿ ɪɢɛɧɢɰɬɜɚ.

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɡɛɨɪɨɦ ɽ ɮɚɤɬɢɱɧɢɣ ɨɛɫɹɝ ɜɨ-

ɞɢ, ɹɤɢɣ ɜɢɤɨɪɢɫɬɨɜɭɸɬɶ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɿ, ɡ ɭɪɚɯɭɜɚɧɧɹɦ ɨɛɫɹɝɭ ɜɬɪɚɬ ɜɨɞɢ ɜ ʀɯ ɫɢɫɬɟɦɚɯ ɜɨɞɨɩɨɫɬɚɱɚɧɧɹ.

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɡɛɨɪɨɦ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɛɟɡ ʀʀ ɜɢɥɭɱɟɧɧɹ ɡ ɜɨɞɧɢɯ ɨɛ’ɽɤɬɿɜ ɽ:

ɚ) ɞɥɹ ɩɨɬɪɟɛ ɝɿɞɪɨɟɧɟɪɝɟɬɢɤɢ — ɮɚɤɬɢɱɧɢɣ ɨɛɫɹɝ ɜɨɞɢ, ɳɨ ɩɪɨɩɭɫɤɚɽɬɶɫɹ ɱɟɪɟɡ ɬɭɪɛɿɧɢ ɝɿɞɪɨɟɥɟɤɬɪɨɫɬɚɧɰɿɣ ɞɥɹ ɜɢɪɨɛɥɟɧɧɹ ɟɥɟɤɬɪɨɟɧɟɪɝɿʀ;

ɛ) ɞɥɹ ɩɨɬɪɟɛ ɜɨɞɧɨɝɨ ɬɪɚɧɫɩɨɪɬɭ — ɱɚɫ ɜɢɤɨɪɢɫɬɚɧɧɹ ɩɨɜɟɪɯɧɟɜɢɯ ɜɨɞ ɜɚɧɬɚɠɧɢɦ ɫɚɦɨɯɿɞɧɢɦ ɿ ɧɟɫɚɦɨɯɿɞɧɢɦ ɮɥɨ-

ɬɨɦ, ɳɨ ɟɤɫɩɥɭɚɬɭɽɬɶɫɹ (ɡɚɥɟɠɧɨ ɜɿɞ ɬɨɧɧɚɠɧɨɫɬɿ), ɬɚ ɩɚɫɚɠɢɪɫɶɤɢɦ ɮɥɨɬɨɦ, ɳɨ ɟɤɫɩɥɭɚɬɭɽɬɶɫɹ (ɡɚɥɟɠɧɨ ɜɿɞ ɤɿɥɶɤɨɫɬɿ ɦɿɫɰɶ).

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɡɛɨɪɨɦ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɞɥɹ ɩɨɬɪɟɛ ɪɢɛɧɢɰɬɜɚ ɽ ɮɚɤɬɢɱɧɢɣ ɨɛɫɹɝ ɜɨɞɢ,

ɧɟɨɛɯɿɞɧɨʀ ɞɥɹ ɩɨɩɨɜɧɟɧɧɹ ɜɨɞɧɢɯ ɨɛ’ɽɤɬɿɜ ɩɿɞ ɱɚɫ ɪɨɡɜɟɞɟɧɧɹ ɪɢɛɢ ɬɚ ɿɧɲɢɯ ɜɨɞɧɢɯ ɠɢɜɢɯ ɪɟɫɭɪɫɿɜ (ɭ ɬɨɦɭ ɱɢɫɥɿ ɞɥɹ ɩɨɩɨɜɧɟɧɧɹ, ɹɤɟ ɩɨɜ’ɹɡɚɧɟ ɿɡ ɜɬɪɚɬɚɦɢ ɜɨɞɢ ɧɚ ɮɿɥɶɬɪɚɰɿɸ ɬɚ ɜɢɩɚɪɨɜɭɜɚɧɧɹ).

ɋɬɚɜɤɢ ɡɛɨɪɭ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɩɨɜɟɪɯɧɟɜɢɯ ɜɨɞ ɜ ɡɚɥɟɠɧɨɫɬɿ ɜɿɞ ɛɚɫɟɣɧɿɜ ɪɿɱɨɤ ɬɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɩɿɞɡɟɦɧɢɯ ɜɨɞ ɜ ɡɚɥɟɠɧɨɫɬɿ ɜɿɞ ɪɟɝɿɨɧɿɜ ɜɫɬɚɧɨɜɥɟɧɿ ɉɨɞɚɬɤɨɜɢɦ ɤɨɞɟɤɫɨɦ ɍɤɪɚʀɧɢ.

ɋɬɚɜɤɚ ɡɛɨɪɭ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɞɥɹ ɩɨ-

ɬɪɟɛ ɝɿɞɪɨɟɧɟɪɝɟɬɢɤɢ ɫɬɚɧɨɜɢɬɶ 5,24 ɝɪɢɜɧɿ ɡɚ 10000 ɤɭɛ. ɦɟɬɪɿɜ ɜɨɞɢ, ɩɪɨɩɭɳɟɧɨʀ ɱɟɪɟɡ ɬɭɪɛɿɧɢ ɝɿɞɪɨɟɥɟɤɬɪɨɫɬɚɧɰɿɣ.

ɋɬɚɜɤɢ ɡɛɨɪɭ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɩɨɜɟɪxɧɟɜɢx ɜɨɞ ɞɥɹ ɩɨɬɪɟɛ ɜɨɞɧɨɝɨ ɬɪɚɧɫɩɨɪɬɭ ɡ ɭɫɿɯ ɪɿɱɨɤ, ɤɪɿɦ Ⱦɭɧɚɸ, ɫɬɚ-

ɧɨɜɥɹɬɶ:

ɚ) ɞɥɹ ɜɚɧɬɚɠɧɨɝɨ ɫɚɦɨɯɿɞɧɨɝɨ ɿ ɧɟɫɚɦɨɯɿɞɧɨɝɨ ɮɥɨɬɭ, ɳɨ ɟɤɫɩɥɭɚɬɭɽɬɶɫɹ, — 0,09 ɝɪɢɜɧɿ ɡɚ 1 ɬɨɧɧɚɠ-ɞɨɛɭ ɟɤɫɩɥɭɚɬɚɰɿʀ;

ɛ) ɞɥɹ ɩɚɫɚɠɢɪɫɶɤɨɝɨ ɮɥɨɬɭ, ɳɨ ɟɤɫɩɥɭɚɬɭɽɬɶɫɹ, — 0,01 ɝɪɢɜɧɿ ɡɚ 1 ɦɿɫɰɟ-ɞɨɛɭ ɟɤɫɩɥɭɚɬɚɰɿʀ.

ɋɬɚɜɤɢ ɡɛɨɪɭ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɞɥɹ ɩɨɬɪɟɛ ɪɢɛɧɢɰɬɜɚ ɫɬɚɧɨɜɥɹɬɶ:

ɚ) 27,52 ɝɪɢɜɧɿ ɡɚ 10 000 ɤɭɛ. ɦɟɬɪɿɜ ɩɨɜɟɪɯɧɟɜɨʀ ɜɨɞɢ; ɛ) 33,09 ɝɪɢɜɧɿ ɡɚ 10 000 ɤɭɛ. ɦɟɬɪɿɜ ɩɿɞɡɟɦɧɨʀ ɜɨɞɢ.

ɋɬɚɜɤɢ ɡɛɨɪɭ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ, ɹɤɚ ɜɯɨɞɢɬɶ ɜɢɤɥɸɱɧɨ ɞɨ ɫɤɥɚɞɭ ɧɚɩɨʀɜ, ɫɬɚɧɨɜɥɹɬɶ:

ɚ) 25,60 ɝɪɢɜɧɿ ɡɚ 1 ɤɭɛ. ɦɟɬɪ ɩɨɜɟɪɯɧɟɜɨʀ ɜɨɞɢ; ɛ) 29,86 ɝɪɢɜɧɿ ɡɚ 1 ɤɭɛ. ɦɟɬɪ ɩɿɞɡɟɦɧɨʀ ɜɨɞɢ.

ɋɬɚɜɤɚ ɡɛɨɪɭ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɲɚɯɬɧɨʀ, ɤɚ- ɪ’ɽɪɧɨʀ ɬɚ ɞɪɟɧɚɠɧɨʀ ɜɨɞɢ ɫɬɚɧɨɜɢɬɶ 5,93 ɝɪɢɜɧɿ ɡɚ 100 ɤɭɛ.

ɦɟɬɪɿɜ ɜɨɞɢ.

Ⱦɥɹ ɬɟɩɥɨɟɥɟɤɬɪɨɫɬɚɧɰɿɣ ɡ ɩɪɹɦɨɬɨɱɧɨɸ ɫɢɫɬɟɦɨɸ ɜɨɞɨɩɨɫɬɚɱɚɧɧɹ ɡɛɿɪ ɡɚ ɮɚɤɬɢɱɧɢɣ ɨɛɫɹɝ ɜɨɞɢ, ɳɨ ɩɪɨɩɭɫɤɚɽɬɶɫɹ ɱɟɪɟɡ ɤɨɧɞɟɧɫɚɬɨɪɢ ɬɭɪɛɿɧ ɞɥɹ ɨɯɨɥɨɞɠɟɧɧɹ ɤɨɧɞɟɧɫɚɬɭ, ɨɛɱɢɫɥɸɽɬɶɫɹ ɿɡ ɡɚɫɬɨɫɭɜɚɧɧɹɦ ɤɨɟɮɿɰɿɽɧɬɚ 0,005.

Ⱦɨ ɫɬɚɜɨɤ ɡɛɨɪɭ ɠɢɬɥɨɜɨ-ɤɨɦɭɧɚɥɶɧɿ ɩɿɞɩɪɢɽɦɫɬɜɚ ɡɚɫɬɨɫɨɜɭɸɬɶ ɤɨɟɮɿɰɿɽɧɬ 0,3.

ȼɨɞɨɤɨɪɢɫɬɭɜɚɱɿ ɫɚɦɨɫɬɿɣɧɨ ɨɛɱɢɫɥɸɸɬɶ ɡɛɿɪ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɬɚ ɡɛɿɪ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɞɥɹ ɩɨɬɪɟɛ ɝɿɞɪɨɟɧɟɪɝɟɬɢɤɢ ɿ ɪɢɛɧɢɰɬɜɚ ɳɨɤɜɚɪɬɚɥɭ ɧɚɪɨɫɬɚɸɱɢɦ ɩɿɞɫɭɦɤɨɦ ɡ ɩɨɱɚɬɤɭ ɪɨɤɭ, ɚ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɞɥɹ ɩɨɬɪɟɛ ɜɨɞɧɨɝɨ ɬɪɚɧɫɩɨɪɬɭ — ɩɨɱɢɧɚɸɱɢ ɡ ɩɟɪɲɨɝɨ ɩɿɜɪɿɱɱɹ ɩɨɬɨɱɧɨɝɨ ɪɨɤɭ, ɭ ɹɤɨɦɭ ɛɭɥɨ ɡɞɿɣɫɧɟɧɨ ɬɚɤɟ ɜɢɤɨɪɢɫɬɚɧɧɹ.

Ɂɛɿɪ ɨɛɱɢɫɥɸɽɬɶɫɹ, ɜɢɯɨɞɹɱɢ ɡ ɮɚɤɬɢɱɧɢɯ ɨɛɫɹɝɿɜ ɜɢɤɨɪɢɫɬɚɧɨʀ ɜɨɞɢ (ɩɿɞɡɟɦɧɨʀ, ɩɨɜɟɪɯɧɟɜɨʀ, ɨɬɪɢɦɚɧɨʀ ɜɿɞ ɿɧɲɢɯ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɿɜ) ɜɨɞɧɢɯ ɨɛ’ɽɤɬɿɜ ɡ ɭɪɚɯɭɜɚɧɧɹɦ ɨɛɫɹɝɭ ɜɬɪɚɬ ɜɨɞɢ ɜ ʀɯ ɫɢɫɬɟɦɚɯ ɜɨɞɨɩɨɫɬɚɱɚɧɧɹ, ɜɫɬɚɧɨɜɥɟɧɢɯ ɭ ɞɨɡɜɨɥɿ ɧɚ ɫɩɟɰɿɚɥɶɧɟ ɜɨɞɨɤɨɪɢɫɬɭɜɚɧɧɹ, ɥɿɦɿɬɿɜ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ, ɫɬɚɜɨɤ ɡɛɨɪɭ ɬɚ ɤɨɟɮɿɰɿɽɧɬɿɜ.

ɍ ɪɚɡɿ ɩɟɪɟɜɢɳɟɧɧɹ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɚɦɢ ɜɫɬɚɧɨɜɥɟɧɨɝɨ ɪɿɱɧɨɝɨ ɥɿɦɿɬɭ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɡɛɿɪ ɨɛɱɢɫɥɸɽɬɶɫɹ ɿ ɫɩɥɚɱɭ-

ɽɬɶɫɹ ɭ ɩ’ɹɬɢɤɪɚɬɧɨɦɭ ɪɨɡɦɿɪɿ, ɜɢɯɨɞɹɱɢ ɡ ɮɚɤɬɢɱɧɢɯ ɨɛɫɹɝɿɜ ɜɢɤɨɪɢɫɬɚɧɨʀ ɜɨɞɢ ɩɨɧɚɞ ɜɫɬɚɧɨɜɥɟɧɢɣ ɥɿɦɿɬ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ, ɫɬɚɜɨɤ ɡɛɨɪɭ ɬɚ ɤɨɟɮɿɰɿɽɧɬɿɜ.

Ɂɚ ɜɿɞɫɭɬɧɨɫɬɿ ɭ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɚ ɞɨɡɜɨɥɭ ɧɚ ɫɩɟɰɿɚɥɶɧɟ ɜɨɞɨɤɨɪɢɫɬɭɜɚɧɧɹ ɿɡ ɜɫɬɚɧɨɜɥɟɧɢɦɢ ɜ ɧɶɨɦɭ ɥɿɦɿɬɚɦɢ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɡɛɿɪ ɫɩɪɚɜɥɹɽɬɶɫɹ ɡɚ ɜɟɫɶ ɨɛɫɹɝ ɜɢɤɨɪɢɫɬɚɧɨʀ ɜɨɞɢ, ɳɨ ɩɿɞɥɹɝɚɽ ɨɩɥɚɬɿ, ɹɤ ɡɚ ɩɨɧɚɞɥɿɦɿɬɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ.

ɉɨɞɚɬɤɨɜɿ ɞɟɤɥɚɪɚɰɿʀ ɡɛɨɪɭ ɩɨɞɚɸɬɶɫɹ ɩɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɨɪɝɚɧɚɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɭ ɫɬɪɨɤɢ, ɜɢɡɧɚɱɟɧɿ ɞɥɹ ɤɜɚɪɬɚɥɶɧɨɝɨ ɩɨɞɚɬɤɨɜɨɝɨ (ɡɜɿɬɧɨɝɨ) ɩɟɪɿɨɞɭ, ɡɚ ɦɿɫɰɟɦ ɩɨɞɚɬɤɨɜɨʀ ɪɟɽɫɬɪɚɰɿʀ. ɉɨɞɚɬɤɨɜɚ ɞɟɤɥɚɪɚɰɿɹ ɡɚ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɞɥɹ ɩɨɬɪɟɛ ɜɨɞɧɨɝɨ ɬɪɚɧɫɩɨɪɬɭ ɡɚ ɩɟɪɲɢɣ ɤɜɚɪɬɚɥ ɧɟ ɩɨɞɚɽɬɶɫɹ.

ɉɥɚɬɧɢɤɢ ɡɛɨɪɭ ɩɨɞɚɸɬɶ ɨɞɧɨɱɚɫɧɨ ɡ ɩɨɞɚɬɤɨɜɢɦɢ ɞɟɤɥɚɪɚɰɿɹɦɢ ɨɪɝɚɧɚɦ ɞɟɪɠɚɜɧɨʀ ɩɨɞɚɬɤɨɜɨʀ ɫɥɭɠɛɢ ɤɨɩɿʀ ɞɨɡɜɨɥɭ

ɧɚ ɫɩɟɰɿɚɥɶɧɟ ɜɨɞɨɤɨɪɢɫɬɭɜɚɧɧɹ, ɞɨɝɨɜɨɪɭ ɧɚ ɩɨɫɬɚɜɤɭ ɜɨɞɢ ɬɚ ɫɬɚɬɢɫɬɢɱɧɨʀ ɡɜɿɬɧɨɫɬɿ ɩɪɨ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ. ɍ ɦɟɠɚɯ ɜɫɬɚɧɨɜɥɟɧɨɝɨ ɜ ɞɨɡɜɨɥɿ ɧɚ ɫɩɟɰɿɚɥɶɧɟ ɜɨɞɨɤɨɪɢɫɬɭɜɚɧɧɹ ɥɿɦɿɬɭ ɜɢɤɨɪɢɫɬɚɧɧɹ ɜɨɞɢ ɡɛɿɪ ɜɤɥɸɱɚɽɬɶɫɹ ɞɨ ɫɤɥɚɞɭ ɜɢɬɪɚɬ, ɚ ɡɚ ɩɨɧɚɞɥɿɦɿɬɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɫɩɪɚɜɥɹɽɬɶɫɹ ɡ ɩɪɢɛɭɬɤɭ, ɳɨ ɡɚɥɢɲɚɽɬɶɫɹ ɭ ɪɨɡɩɨɪɹɞɠɟɧɧɿ ɜɨɞɨɤɨɪɢɫɬɭɜɚɱɚ ɩɿɫɥɹ ɨɩɨɞɚɬɤɭɜɚɧɧɹ.

10.6. ɁȻȱɊ ɁȺ ɋɉȿɐȱȺɅɖɇȿ ȼɂɄɈɊɂɋɌȺɇɇə ɅȱɋɈȼɂɏ ɊȿɋɍɊɋȱȼ

ɉɥɚɬɧɢɤɚɦɢ ɡɛɨɪɭ ɽ ɥɿɫɨɤɨɪɢɫɬɭɜɚɱɿ — ɸɪɢɞɢɱɧɿ ɨɫɨɛɢ, ʀɯ ɮɿɥɿʀ, ɜɿɞɞɿɥɟɧɧɹ, ɿɧɲɿ ɜɿɞɨɤɪɟɦɥɟɧɿ ɩɿɞɪɨɡɞɿɥɢ, ɳɨ ɧɟ ɦɚɸɬɶ ɫɬɚɬɭɫɭ ɸɪɢɞɢɱɧɨʀ ɨɫɨɛɢ, ɩɨɫɬɿɣɧɿ ɩɪɟɞɫɬɚɜɧɢɰɬɜɚ ɧɟɪɟɡɢɞɟɧɬɿɜ, ɹɤɿ ɨɬɪɢɦɭɸɬɶ ɞɨɯɨɞɢ ɡ ɞɠɟɪɟɥ ʀɯ ɩɨɯɨɞɠɟɧɧɹ ɡ ɍɤɪɚʀɧɢ ɚɛɨ ɜɢɤɨɧɭɸɬɶ ɚɝɟɧɬɫɶɤɿ (ɩɪɟɞɫɬɚɜɧɢɰɶɤɿ) ɮɭɧɤɰɿʀ ɫɬɨɫɨɜɧɨ ɬɚɤɢɯ ɧɟɪɟɡɢɞɟɧɬɿɜ ɚɛɨ ʀɯ ɡɚɫɧɨɜɧɢɤɿɜ, ɮɿɡɢɱɧɿ ɨɫɨɛɢ (ɤɪɿɦ ɮɿɡɢɱɧɢɯ ɨɫɿɛ, ɹɤɿ ɦɚɸɬɶ ɩɪɚɜɨ ɛɟɡɨɩɥɚɬɧɨ ɛɟɡ ɜɢɞɚɱɿ ɫɩɟɰɿɚɥɶɧɨɝɨ ɞɨɡɜɨɥɭ ɜɢɤɨɪɢɫɬɨɜɭɜɚɬɢ ɥɿɫɨɜɿ ɪɟɫɭɪɫɢ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɥɿɫɨɜɨɝɨ ɡɚɤɨɧɨɞɚɜɫɬɜɚ), ɚ ɬɚɤɨɠ ɮɿɡɢɱɧɿ ɨɫɨɛɢ — ɩɿɞɩɪɢɽɦɰɿ, ɹɤɿ ɡɞɿɣɫɧɸɸɬɶ ɫɩɟɰɿɚɥɶɧɟ ɜɢɤɨɪɢɫɬɚɧɧɹ ɥɿɫɨɜɢɯ ɪɟɫɭɪɫɿɜ ɧɚ ɩɿɞɫɬɚɜɿ ɫɩɟɰɿɚɥɶɧɨɝɨ ɞɨɡɜɨɥɭ (ɥɿɫɨɪɭɛɧɨɝɨ ɤɜɢɬɤɚ ɚɛɨ ɥɿɫɨɜɨɝɨ ɤɜɢɬɤɚ) ɚɛɨ ɜɿɞɩɨɜɿɞɧɨ ɞɨ ɭɦɨɜ ɞɨɝɨɜɨɪɭ ɞɨɜɝɨɫɬɪɨɤɨɜɨɝɨ ɬɢɦɱɚɫɨɜɨɝɨ ɤɨɪɢɫɬɭɜɚɧɧɹ ɥɿɫɚɦɢ.

Ɉɛ’ɽɤɬɨɦ ɨɩɨɞɚɬɤɭɜɚɧɧɹ ɡɛɨɪɨɦ ɽ:

ɚ) ɞɟɪɟɜɢɧɚ, ɡɚɝɨɬɨɜɥɟɧɚ ɜ ɩɨɪɹɞɤɭ ɪɭɛɨɤ ɝɨɥɨɜɧɨɝɨ ɤɨɪɢɫɬɭɜɚɧɧɹ;

ɛ) ɞɟɪɟɜɢɧɚ, ɡɚɝɨɬɨɜɥɟɧɚ ɩɿɞ ɱɚɫ ɩɪɨɜɟɞɟɧɧɹ ɡɚɯɨɞɿɜ:

— ɳɨɞɨ ɩɨɥɿɩɲɟɧɧɹ ɹɤɿɫɧɨɝɨ ɫɤɥɚɞɭ ɥɿɫɿɜ, ʀɯ ɨɡɞɨɪɨɜɥɟɧɧɹ, ɩɨɫɢɥɟɧɧɹ ɡɚɯɢɫɧɢɯ ɜɥɚɫɬɢɜɨɫɬɟɣ (ɭ ɞɟɪɟɜɨɫɬɚɧɚɯ ɜɿɤɨɦ ɩɨɧɚɞ 40 ɪɨɤɿɜ — ɪɭɛɤɢ ɞɨɝɥɹɞɭ ɡɚ ɥɿɫɨɦ, ɜɢɛɿɪɤɨɜɿ ɫɚɧɿɬɚɪɧɿ ɪɭɛɤɢ, ɜɢɛɿɪɤɨɜɿ ɥɿɫɨɜɿɞɧɨɜɧɿ ɪɭɛɤɢ, ɪɭɛɤɢ, ɩɨɜ’ɹɡɚɧɿ ɡ ɪɟɤɨɧɫɬɪɭɤɰɿɽɸ, ɥɚɧɞɲɚɮɬɧɿ ɪɭɛɤɢ ɿ ɪɭɛɤɢ ɩɟɪɟɮɨɪɦɭɜɚɧɧɹ; ɧɟ-

ɡɚɥɟɠɧɨ ɜɿɞ ɜɿɤɭ ɞɟɪɟɜɨɫɬɚɧɿɜ — ɫɭɰɿɥɶɧɿ ɫɚɧɿɬɚɪɧɿ ɬɚ ɫɭɰɿɥɶɧɿ ɥɿɫɨɜɿɞɧɨɜɧɿ ɪɭɛɤɢ);

— ɡ ɪɨɡɱɢɳɟɧɧɹ ɥɿɫɨɜɢɯ ɞɿɥɹɧɨɤ, ɜɤɪɢɬɢɯ ɥɿɫɨɜɨɸ ɪɨɫɥɢɧɧɿɫɬɸ, ɭ ɡɜ’ɹɡɤɭ ɡ ɛɭɞɿɜɧɢɰɬɜɨɦ ɝɿɞɪɨɜɭɡɥɿɜ, ɬɪɭɛɨɩɪɨɜɨɞɿɜ, ɲɥɹɯɿɜ ɬɨɳɨ;

ɜ) ɞɪɭɝɨɪɹɞɧɿ ɥɿɫɨɜɿ ɦɚɬɟɪɿɚɥɢ (ɡɚɝɨɬɿɜɥɹ ɠɢɜɢɰɿ, ɩɧɿɜ, ɥɭɛɭ ɬɚ ɤɨɪɢ, ɞɟɪɟɜɧɨʀ ɡɟɥɟɧɿ, ɞɟɪɟɜɧɢɯ ɫɨɤɿɜ ɬɚ ɿɧɲɢɯ ɞɪɭɝɨɪɹɞɧɢɯ ɥɿɫɨɜɢɯ ɦɚɬɟɪɿɚɥɿɜ, ɩɟɪɟɞɛɚɱɟɧɢɯ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨ- ɜɢɦɢ ɚɤɬɚɦɢ ɡ ɜɟɞɟɧɧɹ ɥɿɫɨɜɨɝɨ ɝɨɫɩɨɞɚɪɫɬɜɚ);

ɝ) ɩɨɛɿɱɧɿ ɥɿɫɨɜɿ ɤɨɪɢɫɬɭɜɚɧɧɹ (ɡɚɝɨɬɿɜɥɹ ɫɿɧɚ, ɜɢɩɚɫɚɧɧɹ ɯɭɞɨɛɢ, ɡɚɝɨɬɿɜɥɹ ɞɢɤɨɪɨɫɥɢɯ ɩɥɨɞɿɜ, ɝɨɪɿɯɿɜ, ɝɪɢɛɿɜ, ɹɝɿɞ, ɥɿɤɚɪɫɶɤɢɯ ɪɨɫɥɢɧ, ɡɛɢɪɚɧɧɹ ɥɿɫɨɜɨʀ ɩɿɞɫɬɢɥɤɢ, ɡɚɝɨɬɿɜɥɹ ɨɱɟɪɟɬɭ ɬɚ ɿɧɲɢɯ ɩɨɛɿɱɧɢɯ ɥɿɫɨɜɢɯ ɤɨɪɢɫɬɭɜɚɧɶ, ɩɟɪɟɞɛɚɱɟɧɢɯ ɧɨɪɦɚɬɢɜɧɨ-ɩɪɚɜɨɜɢɦɢ ɚɤɬɚɦɢ ɡ ɜɟɞɟɧɧɹ ɥɿɫɨɜɨɝɨ ɝɨɫɩɨɞɚɪɫɬɜɚ);

ɞ) ɜɢɤɨɪɢɫɬɚɧɧɹ ɤɨɪɢɫɧɢɯ ɜɥɚɫɬɢɜɨɫɬɟɣ ɥɿɫɿɜ ɞɥɹ ɤɭɥɶɬɭ- ɪɧɨ-ɨɡɞɨɪɨɜɱɢɯ, ɪɟɤɪɟɚɰɿɣɧɢɯ, ɫɩɨɪɬɢɜɧɢɯ, ɬɭɪɢɫɬɢɱɧɢɯ ɿ ɨɫɜɿɬɧɶɨ-ɜɢɯɨɜɧɢɯ ɰɿɥɟɣ ɬɚ ɩɪɨɜɟɞɟɧɧɹ ɧɚɭɤɨɜɨ-ɞɨɫɥɿɞɧɢɯ ɪɨɛɿɬ.

ɋɬɚɜɤɢ ɡɛɨɪɭ ɡɚ ɡɚɝɨɬɿɜɥɸ ɞɟɪɟɜɢɧɢ ɨɫɧɨɜɧɢɯ ɥɿɫɨɜɢɯ ɩɨɪɿɞ ɜɢɡɧɚɱɟɧɿ ɉɨɞɚɬɤɨɜɢɦ ɤɨɞɟɤɫɨɦ ɍɤɪɚʀɧɢ ɡ ɭɪɚɯɭɜɚɧɧɹɦ ɪɨɡɩɨɞɿɥɭ ɥɿɫɿɜ ɡɚ ɩɨɹɫɚɦɢ ɿ ɪɨɡɪɹɞɚɦɢ ɬɚ ɹɤɨɫɬɿ ɞɟɪɟɜɢɧɢ (ɜɟɥɢɤɚ, ɫɟɪɟɞɧɹ, ɞɪɿɛɧɚ, ɞɪɨɜ’ɹɧɚ).

Ɋɨɡɩɨɞɿɥ ɥɿɫɿɜ ɡɚ ɩɨɹɫɚɦɢ:

ɚ) ɞɨ ɩɟɪɲɨɝɨ ɩɨɹɫɭ ɧɚɥɟɠɚɬɶ ɭɫɿ ɥɿɫɢ, ɡɚ ɜɢɧɹɬɤɨɦ ɥɿɫɿɜ Ɂɚɤɚɪɩɚɬɫɶɤɨʀ, ȱɜɚɧɨ-Ɏɪɚɧɤɿɜɫɶɤɨʀ ɬɚ ɑɟɪɧɿɜɟɰɶɤɨʀ ɨɛɥɚɫɬɟɣ ɿ ɥɿɫɿɜ ɝɿɪɫɶɤɨʀ ɡɨɧɢ Ʌɶɜɿɜɫɶɤɨʀ ɨɛɥɚɫɬɿ;

ɛ) ɞɨ ɞɪɭɝɨɝɨ ɩɨɹɫɭ ɧɚɥɟɠɚɬɶ ɥɿɫɢ Ɂɚɤɚɪɩɚɬɫɶɤɨʀ, ȱɜɚɧɨɎɪɚɧɤɿɜɫɶɤɨʀ ɬɚ ɑɟɪɧɿɜɟɰɶɤɨʀ ɨɛɥɚɫɬɟɣ ɿ ɥɿɫɢ ɝɿɪɫɶɤɨʀ ɡɨɧɢ Ʌɶɜɿɜɫɶɤɨʀ ɨɛɥɚɫɬɿ.

Ɋɨɡɪɹɞɢ ɜɫɬɚɧɨɜɥɸɸɬɶɫɹ ɞɥɹ ɤɨɠɧɨɝɨ ɤɜɚɪɬɚɥɭ (ɭɪɨɱɢɳɚ), ɜɢɯɨɞɹɱɢ ɡ ɧɢɠɱɟɡɚɡɧɚɱɟɧɨʀ ɜɿɞɫɬɚɧɿ ɦɿɠ ɰɟɧɬɪɨɦ ɤɜɚɪɬɚɥɭ ɿ ɧɚɣɛɥɢɠɱɢɦ ɧɢɠɧɿɦ ɫɤɥɚɞɨɦ ɥɿɫɨɡɚɝɨɬɿɜɟɥɶɧɢɤɚ, ɞɨ ɹɤɨɝɨ ɞɟɪɟɜɢɧɚ ɜɢɜɨɡɢɬɶɫɹ ɛɟɡɩɨɫɟɪɟɞɧɶɨ ɡ ɥɿɫɨɫɿɤɢ, ɚɛɨ ɩɭɧɤɬɨɦ ɜɿɞɜɚɧɬɚɠɟɧɧɹ ɞɟɪɟɜɢɧɢ ɡɚɥɿɡɧɢɰɟɸ (ɞɢɜ.

ɬɚɛɥ. 10.1).