2113

81

82

Ⱦɚɥɟɟ ɨɯɚɪɚɤɬɟɪɢɡɭɟɦ ɤɚɠɞɵɣ ɪɟɡɟɪɜ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɢɧɨɦɭ, ɱɟɦ ɫɬɪɚɯɨɜɚɧɢɟ ɠɢɡɧɢ, ɛɨɥɟɟ ɩɨɞɪɨɛɧɨ.

ɉɟɪɜɵɣ ɪɟɡɟɪɜ – ɪɟɡɟɪɜ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ. Ɉɧ ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɫɬɪɚɯɨɜɭɸ ɩɪɟɦɢɸ, ɩɨɫɬɭɩɢɜɲɭɸ ɩɨ ɞɨɝɨɜɨɪɚɦ ɫɬɪɚɯɨɜɚɧɢɹ, ɞɟɣɫɬɜɨɜɚɜɲɢɦ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ, ɧɨ ɨɬɧɨɫɹɳɭɸɫɹ ɤ ɩɟɪɢɨɞɭ, ɜɵɯɨɞɹɳɟɦɭ ɡɚ ɩɪɟɞɟɥɵ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ. Ⱦɚɧɧɵɣ ɪɟɡɟɪɜ ɨɛɪɚɡɭɟɬɫɹ ɫɬɪɚɯɨɜɳɢɤɨɦ ɫ ɰɟɥɶɸ ɨɛɟɫɩɟɱɟɧɢɹ ɜɵɩɨɥɧɟɧɢɹ ɩɪɢɧɹɬɵɯ ɢɦ ɨɛɹɡɚɬɟɥɶɫɬɜ ɩɨ ɞɨɝɨɜɨɪɚɦ, ɧɟ ɢɫɬɟɤɲɢɦ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ.

ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɉɪɚɜɢɥɚɦɢ ɮɨɪɦɢɪɨɜɚɧɢɹ ɫɬɪɚɯɨɜɵɯ ɪɟɡɟɪɜɨɜ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɢɧɨɦɭ, ɱɟɦ ɫɬɪɚɯɨɜɚɧɢɟ ɠɢɡɧɢ ɞɥɹ ɪɚɫɱɟɬɚ ɫɬɪɚɯɨɜɵɯ ɪɟɡɟɪɜɨɜ ɜɫɟ ɜɢɞɵ ɫɬɪɚɯɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɢ ɫɨɨɬɜɟɬɫɬɜɟɧɧɨ ɞɨɝɨɜɨɪɵ ɞɟɥɹɬɫɹ ɧɚɭɱɟɬɧɵɟɝɪɭɩɩɵ. ȼɫɟɝɨ ɩɪɢɧɹɬɨ 19 ɭɱɟɬɧɵɯ ɝɪɭɩɩ(ɬɚɛɥ. 5.2).

Ɉɬɦɟɬɢɦ, ɱɬɨ ɪɚɫɱɟɬ ɪɟɡɟɪɜɨɜ ɩɪɨɢɡɜɨɞɢɬɫɹ ɨɬɞɟɥɶɧɨ ɩɨ ɤɚɠɞɨɣ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ ɞɨɝɨɜɨɪɨɜ.

Ɋɟɡɟɪɜ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɪɚɫɫɱɢɬɵɜɚɟɬɫɹ ɫ ɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɫɥɟɞɭɸɳɢɯ ɦɟɬɨɞɨɜ:

1)ɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ «pro rata tempories»;

2)ɦɟɬɨɞ «1/24»;

3)ɦɟɬɨɞ «1/8».

ɇɚɩɪɢɦɟɪ, ɩɨ ɞɨɝɨɜɨɪɚɦ, ɨɬɧɨɫɹɳɢɦɫɹ ɤ ɭɱɟɬɧɵɦ ɝɪɭɩɩɚɦ 1–18, ɪɟɡɟɪɜ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɪɚɫɫɱɢɬɵɜɚɟɬɫɹ ɦɟɬɨɞɨɦ «pro rata tempories». ɉɨ ɞɨɝɨɜɨɪɚɦ, ɨɬɧɨɫɹɳɢɦɫɹ ɤ ɭɱɟɬɧɵɦ ɝɪɭɩɩɚɦ 3, 4, 8 ɢ 9 ɪɚɫɱɟɬ ɪɟɡɟɪɜɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɦɨɠɟɬ ɩɪɨɢɡɜɨɞɢɬɶɫɹ ɦɟɬɨɞɚɦɢ: «1/24» ɢ (ɢɥɢ) «1/8» ɜ ɬɨɦ ɫɥɭɱɚɟ, ɟɫɥɢ:

1)ɫɬɪɚɯɨɜɚɧɢɟ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɩɨ ɝɟɧɟɪɚɥɶɧɨɦɭ ɩɨɥɢɫɭ;

2)ɜ ɫɢɥɭ ɫɩɟɰɢɮɢɤɢ ɜɡɚɢɦɨɪɚɫɱɟɬɨɜ ɦɟɠɞɭ ɫɬɪɚɯɨɜɳɢɤɨɦ ɢ ɫɬɪɚɯɨɜɚɬɟɥɟɦ ɞɥɹ ɰɟɥɟɣ ɪɚɫɱɟɬɚ ɫɬɪɚɯɨɜɵɯ ɪɟɡɟɪɜɨɜ ɨɩɪɟɞɟɥɹɬɶ ɬɨɱɧɵɟ ɞɚɬɵ ɧɚɱɚɥɚ ɢ ɨɤɨɧɱɚɧɢɹ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɨɜ ɧɟɰɟɥɟɫɨɨɛɪɚɡɧɨ.

ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ, ɱɬɨ ɩɨ ɞɨɝɨɜɨɪɚɦ ɩɟɪɟɫɬɪɚɯɨɜɚɧɢɹ (ɞɨɝɨɜɨɪɚɦ ɩɪɨɩɨɪɰɢɨɧɚɥɶɧɨɝɨ ɩɟɪɟɫɬɪɚɯɨɜɚɧɢɹ ɢ ɞɨɝɨɜɨɪɚɦ, ɨɬɧɨɫɹɳɢɦɫɹ ɤ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ 19) ɪɚɫɱɟɬ ɪɟɡɟɪɜɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɦɨɠɟɬ ɜɵɩɨɥɧɹɬɶɫɹ ɜɫɟɦɢ ɬɪɟɦɹ ɦɟɬɨɞɚɦɢ, ɩɟɪɟɱɢɫɥɟɧɧɵɦɢ ɪɚɧɟɟ.

ɇɟɡɚɪɚɛɨɬɚɧɧɚɹ ɩɪɟɦɢɹ, ɢɫɱɢɫɥɟɧɧɚɹ ɦɟɬɨɞɨɦ «pro rata tempories», ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɨ ɤɚɠɞɨɦɭ ɞɨɝɨɜɨɪɭ ɤɚɤ ɩɪɨɢɡɜɟɞɟɧɢɟ ɛɚɡɨɜɨɣ ɫɬɪɚɯɨɜɨɣ ɩɪɟɦɢɢ ɩɨ ɞɨɝɨɜɨɪɭ ɧɚ ɨɬɧɨɲɟɧɢɟ ɧɟ ɢɫɬɟɤɲɟɝɨ ɧɚ ɨɬɱɟɬɧɭɸ ɞɚɬɭ ɫɪɨɤɚ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ (ɜ ɞɧɹɯ) ɤɨ ɜɫɟɦɭ ɫɪɨɤɭ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ (ɜ ɞɧɹɯ) (ɫɦ. ɬɚɛɥ. 5.1).

Ɋɟɡɟɪɜ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɪɚɜɟɧ ɫɭɦɦɟ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ, ɢɫɱɢɫɥɟɧɧɨɣ ɩɨ ɤɚɠɞɨɦɭ ɞɨɝɨɜɨɪɭ ɫɬɪɚɯɨɜɚɧɢɹ.

83

84

ɋɭɳɟɫɬɜɭɸɬ ɧɟɤɨɬɨɪɵɟ ɨɫɨɛɟɧɧɨɫɬɢ ɜ ɪɚɫɱɟɬɟ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɜ ɡɚɜɢɫɢɦɨɫɬɢ ɨɬ ɦɟɬɨɞɨɜ ɪɚɫɱɟɬɚ ɪɟɡɟɪɜɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ. Ɍɚɤ, ɞɥɹ ɪɚɫɱɟɬɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɦɟɬɨɞɨɦ «1/24» ɞɨɝɨɜɨɪɵ, ɨɬɧɨɫɹɳɢɟɫɹ ɤ ɨɞɧɨɣ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ, ɧɟɨɛɯɨɞɢɦɨ ɫɝɪɭɩɩɢɪɢɪɨɜɚɬɶ ɩɨ ɩɨɞɝɪɭɩɩɚɦ. ɉɪɢɱɟɦ ɜ ɩɨɞɝɪɭɩɩɭ ɫɥɟɞɭɟɬ ɜɤɥɸɱɚɬɶ ɞɨɝɨɜɨɪɵ ɤɚɤ ɫ ɨɞɢɧɚɤɨɜɵɦɢ ɫɪɨɤɚɦɢ ɞɟɣɫɬɜɢɹ (ɜ ɦɟɫɹɰɚɯ), ɬɚɤ ɢ ɫ ɞɚɬɚɦɢ ɧɚɱɚɥɚ ɢɯ ɞɟɣɫɬɜɢɹ, ɩɪɢɯɨɞɹɳɢɦɢɫɹ ɧɚ ɨɞɢɧɚɤɨɜɵɟ ɦɟɫɹɰɵ.

Ⱦɥɹ ɪɚɫɱɟɬɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɦɟɬɨɞɨɦ «1/24» ɩɪɢɧɢɦɚɸɬɫɹ ɫɥɟɞɭɸɳɢɟ ɭɫɥɨɜɢɹ:

1)ɞɚɬɚ ɧɚɱɚɥɚ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ ɩɪɢɯɨɞɢɬɫɹ ɧɚ ɫɟɪɟɞɢɧɭ ɦɟɫɹɰɚ;

2)ɫɪɨɤ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ, ɧɟ ɪɚɜɧɵɣ ɰɟɥɨɦɭ ɱɢɫɥɭ ɦɟɫɹɰɟɜ, ɪɚɜɟɧ ɛɥɢɠɚɣɲɟɦɭ ɛɨɥɶɲɟɦɭ ɱɢɫɥɭ ɦɟɫɹɰɟɜ.

Ɏɨɪɦɭɥɚ ɞɥɹ ɪɚɫɱɟɬɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɩɨ ɤɚɠɞɨɣ ɩɨɞɝɪɭɩɩɟ ɜɵɝɥɹɞɢɬ ɫɥɟɞɭɸɳɢɦ ɨɛɪɚɡɨɦ:

ɝɞɟ Ɍɛi – ɛɚɡɨɜɚɹ ɫɬɪɚɯɨɜɚɹ ɩɪɟɦɢɹ i-ɦɭ ɞɨɝɨɜɨɪɭ; Ʉ – ɤɨɷɮɮɢɰɢɟɧɬ ɞɥɹ ɪɚɫɱɟɬɚ ɪɟɡɟɪɜɚ ɇɉ.

Ɉɬɦɟɬɢɦ, ɱɬɨ ɤɨɷɮɮɢɰɢɟɧɬ ɞɥɹ ɤɚɠɞɨɣ ɩɨɞɝɪɭɩɩɵ ɨɩɪɟɞɟɥɹɟɬɫɹ ɤɚɤ ɨɬɧɨɲɟɧɢɟ ɧɟ ɢɫɬɟɤɲɟɝɨ ɧɚ ɨɬɱɟɬɧɭɸ ɞɚɬɭ ɫɪɨɤɚ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ ɩɨɞɝɪɭɩɩɵ (ɜ ɩɨɥɨɜɢɧɚɯ ɦɟɫɹɰɟɜ) ɤɨ ɜɫɟɦɭ ɫɪɨɤɭ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɨɜ ɩɨɞɝɪɭɩɩɵ (ɜ ɩɨɥɨɜɢɧɚɯ ɦɟɫɹɰɟɜ). Ɋɟɡɟɪɜ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɦɟɬɨɞɨɦ «1/24» ɜ ɰɟɥɨɦ ɩɨ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɭɬɟɦ ɫɭɦɦɢɪɨɜɚɧɢɹ ɧɟɡɚɪɚɛɨɬɚɧɧɵɯ ɩɪɟɦɢɣ, ɪɚɫɫɱɢɬɚɧɧɵɯ ɩɨ ɤɚɠɞɨɣ ɝɪɭɩɩɟ.

Ɍɟɩɟɪɶ ɩɟɪɟɣɞɟɦ ɤ ɪɚɫɫɦɨɬɪɟɧɢɸ ɪɚɫɱɟɬɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ

ɫɢɫɩɨɥɶɡɨɜɚɧɢɟɦ ɦɟɬɨɞɚ «1/8». Ʉɚɤ ɢ ɩɪɢ ɪɚɫɱɟɬɟ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ, ɦɟɬɨɞɨɦ «1/24», ɬɚɤ ɢ ɞɥɹ ɢɫɩɨɥɶɡɨɜɚɧɢɹ ɦɟɬɨɞɚ «1/8», ɧɟɨɛɯɨɞɢɦɨ ɞɨɝɨɜɨɪɵ, ɨɬɧɨɫɹɳɢɟɫɹ ɤ ɨɞɧɨɣ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ, ɫɝɪɭɩɩɢɪɨɜɚɬɶ ɩɨ ɩɨɞɝɪɭɩɩɚɦ. ȼ ɩɨɞɝɪɭɩɩɭ ɧɟɨɛɯɨɞɢɦɨ ɜɤɥɸɱɚɬɶ ɞɨɝɨɜɨɪɵ

ɫɨɞɢɧɚɤɨɜɵɦɢ ɫɪɨɤɚɦɢ ɞɟɣɫɬɜɢɹ (ɜ ɤɜɚɪɬɚɥɚɯ) ɢ ɫ ɞɚɬɚɦɢ ɧɚɱɚɥɚ ɢɯ ɞɟɣɫɬɜɢɹ, ɩɪɢɯɨɞɹɳɢɦɢɫɹ ɧɚ ɨɞɢɧɚɤɨɜɵɟ ɤɜɚɪɬɚɥɵ. Ⱦɥɹ ɪɚɫɱɟɬɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɦɟɬɨɞɨɦ «1/8» ɧɟɨɛɯɨɞɢɦɨ ɩɪɢɧɹɬɶ ɫɥɟɞɭɸɳɢɟ ɭɫɥɨɜɢɹ:

1)ɞɚɬɚ ɧɚɱɚɥɚ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚɩɪɢɯɨɞɢɬɫɹ ɧɚɫɟɪɟɞɢɧɭ ɤɜɚɪɬɚɥɚ;

2)ɫɪɨɤ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ, ɧɟ ɪɚɜɧɵɣ ɰɟɥɨɦɭ ɱɢɫɥɭ ɤɜɚɪɬɚɥɨɜ, ɪɚɜɟɧ ɛɥɢɠɧɟɦɭ ɛɨɥɶɲɟɦɭ ɱɢɫɥɭ ɤɜɚɪɬɚɥɨɜ.

85

ɇɟɡɚɪɚɛɨɬɚɧɧɚɹ ɩɪɟɦɢɹ ɩɨ ɤɚɠɞɨɣ ɩɨɞɝɪɭɩɩɟ ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɨ ɬɨɣ ɠɟ ɮɨɪɦɭɥɟ, ɱɬɨ ɢ ɩɪɢ ɦɟɬɨɞɟ «1/24» (5.1), ɫ ɬɟɦ ɨɬɥɢɱɢɟɦ, ɱɬɨ ɤɨɷɮɮɢɰɢɟɧɬ ɞɥɹ ɤɚɠɞɨɣ ɩɨɞɝɪɭɩɩɵ ɨɩɪɟɞɟɥɹɟɬɫɹ ɤɚɤ ɨɬɧɨɲɟɧɢɟ ɧɟ ɢɫɬɟɤɲɟɝɨ ɧɚ ɨɬɱɟɬɧɭɸ ɞɚɬɭ ɫɪɨɤɚ ɞɟɣɫɬɜɢɣ ɞɨɝɨɜɨɪɨɜ ɩɨɞɝɪɭɩɩɵ (ɜ ɩɨɥɨɜɢɧɚɯ ɤɜɚɪɬɚɥɨɜ) ɤɨ ɜɫɟɦɭ ɫɪɨɤɭ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɨɜ ɩɨɞɝɪɭɩɩɵ (ɜ ɩɨɥɨɜɢɧɚɯ ɤɜɚɪɬɚɥɨɜ).

ɋɥɟɞɭɟɬ ɨɛɪɚɬɢɬɶ ɜɧɢɦɚɧɢɟ ɧɚ ɫɥɟɞɭɸɳɟɟ:

–ɜɨ-ɩɟɪɜɵɯ, ɩɨ ɞɨɝɨɜɨɪɚɦ ɫɬɪɚɯɨɜɚɧɢɹ ɮɢɧɚɧɫɨɜɵɯ ɪɢɫɤɨɜ ɜɟɥɢɱɢɧɚ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɨ ɤɚɠɞɨɦɭ ɞɨɝɨɜɨɪɭ ɜ ɪɚɡɦɟɪɟ ɩɨɥɧɨɣ ɫɭɦɦɵ ɛɚɡɨɜɨɣ ɫɬɪɚɯɨɜɨɣ ɩɪɟɦɢɢ ɞɨ ɨɤɨɧɱɚɧɢɹ ɫɪɨɤɚ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɚ;

–ɜɨ-ɜɬɨɪɵɯ, ɩɨ ɞɨɝɨɜɨɪɚɦ ɫɬɪɚɯɨɜɚɧɢɹ, ɩɪɟɞɭɫɦɚɬɪɢɜɚɸɳɢɦ ɜɨɡɦɨɠɧɨɫɬɶ ɢɯ ɡɚɤɥɸɱɟɧɢɹ ɫ ɧɟɨɩɪɟɞɟɥɟɧɧɵɦɢ ɞɚɬɚɦɢ ɧɚɱɚɥɚ ɢ ɨɤɨɧɱɚɧɢɹ ɫɪɨɤɚ ɞɟɣɫɬɜɢɹ, ɪɚɡɦɟɪ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɪɚɫɫɱɢɬɵɜɚɟɬɫɹ ɩɨ ɤɚɠɞɨɦɭ ɞɨɝɨɜɨɪɭ ɫɬɪɚɯɨɜɚɧɢɹ ɜ ɪɚɡɦɟɪɟ 40 % ɨɬ ɛɚɡɨɜɨɣ ɫɬɪɚɯɨɜɨɣ ɩɪɟɦɢɢ.

ɇɟɨɛɯɨɞɢɦɨ ɨɬɦɟɬɢɬɶ, ɱɬɨ ɜ ɫɥɭɱɚɟ, ɤɨɝɞɚ ɫɬɪɚɯɨɜɚɹ ɩɪɟɦɢɹ ɭɩɥɚɱɢɜɚɟɬɫɹ ɜ ɧɟɫɤɨɥɶɤɨ ɩɪɢɟɦɨɜ, ɪɟɡɟɪɜ ɧɟɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɢ ɨɩɪɟɞɟɥɹɟɬɫɹ ɤɚɤ ɪɚɡɧɢɰɚ ɦɟɠɞɭ ɩɨɫɬɭɩɢɜɲɟɣ ɤ ɦɨɦɟɧɬɭ ɨɬɱɟɬɚ ɩɪɟɦɢɟɣ ɩɨ ɞɨɝɨɜɨɪɭ ɢ ɡɚɪɚɛɨɬɚɧɧɨɣ ɩɪɟɦɢɟɣ.

ȼɬɨɪɨɣ ɪɟɡɟɪɜ – ɪɟɡɟɪɜ ɡɚɹɜɥɟɧɧɵɯ, ɧɨ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɧɵɯ ɭɛɵɬɤɨɜ. Ⱦɚɧɧɵɣ ɪɟɡɟɪɜ ɹɜɥɹɟɬɫɹ ɨɰɟɧɤɨɣ ɧɟɢɫɩɨɥɧɟɧɧɵɯ ɢɥɢ ɢɫɩɨɥɧɟɧɧɵɯ ɧɟɩɨɥɧɨɫɬɶɸ ɧɚ ɨɬɱɟɬɧɭɸ ɞɚɬɭ (ɤɨɧɟɰ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ) ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɬɪɚɯɨɜɳɢɤɚ ɩɨ ɨɫɭɳɟɫɬɜɥɟɧɢɸ ɫɬɪɚɯɨɜɵɯ ɜɵɩɥɚɬ, ɜɤɥɸɱɚɹ ɫɭɦɦɭ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ, ɧɟɨɛɯɨɞɢɦɵɯ ɫɬɪɚɯɨɜɳɢɤɭ ɞɥɹ ɨɩɥɚɬɵ ɷɤɫɩɟɪɬɧɵɯ, ɤɨɧɫɭɥɶɬɚɰɢɨɧɧɵɯ ɢɥɢ ɢɧɵɯ ɭɫɥɭɝ, ɫɜɹɡɚɧɧɵɯ ɫ ɨɰɟɧɤɨɣ ɪɚɡɦɟɪɚ ɢ ɫɧɢɠɟɧɢɟɦ ɭɳɟɪɛɚ (ɜɪɟɞɚ), ɧɚɧɟɫɟɧɧɨɝɨ ɢɦɭɳɟɫɬɜɟɧɧɵɦ ɢɧɬɟɪɟɫɚɦ ɫɬɪɚɯɨɜɚɬɟɥɹ (ɪɚɫɯɨɞɵ ɩɨ ɭɪɟɝɭɥɢɪɨɜɚɧɢɸ ɭɛɵɬɤɨɜ), ɜɨɡɧɢɤɲɢɯ ɜ ɫɜɹɡɢ ɫɨ ɫɬɪɚɯɨɜɵɦɢ ɫɥɭɱɚɹɦɢ, ɨ ɮɚɤɬɟ ɧɚɫɬɭɩɥɟɧɢɹ ɤɨɬɨɪɵɯ ɜ ɭɫɬɚɧɨɜɥɟɧɧɨɦ ɡɚɤɨɧɨɦ ɢɥɢ ɞɨɝɨɜɨɪɨɦ ɩɨɪɹɞɤɟ ɡɚɹɜɥɟɧɨ ɫɬɪɚɯɨɜɳɢɤɭ ɜ ɨɬɱɟɬɧɨɦ ɢɥɢ ɩɪɟɞɲɟɫɬɜɭɸɳɢɯ ɟɦɭ ɩɟɪɢɨɞɚɯ.

Ȼɚɡɨɣ ɪɚɫɱɟɬɚ ɪɟɡɟɪɜɚ ɡɚɹɜɥɟɧɧɵɯ, ɧɨ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɧɵɯ ɭɛɵɬɤɨɜ ɹɜɥɹɟɬɫɹ ɪɚɡɦɟɪ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɧɵɯ ɧɚ ɨɬɱɟɬɧɭɸ ɞɚɬɭ ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɬɪɚɯɨɜɳɢɤɚ, ɩɨɞɥɟɠɚɳɢɯ ɨɩɥɚɬɟ ɜ ɫɜɹɡɢ:

1)ɫɨ ɫɬɪɚɯɨɜɵɦɢ ɫɥɭɱɚɹɦɢ, ɨ ɮɚɤɬɟ ɧɚɫɬɭɩɥɟɧɢɹ ɤɨɬɨɪɵɯ ɜ ɭɫɬɚɧɨɜɥɟɧɧɨɦ ɡɚɤɨɧɨɦ ɢɥɢ ɞɨɝɨɜɨɪɨɦ ɩɨɪɹɞɤɟ ɡɚɹɜɥɟɧɨ ɫɬɪɚɯɨɜɳɢɤɭ;

2)ɫ ɞɨɫɪɨɱɧɵɦ ɩɪɟɤɪɚɳɟɧɢɟɦ (ɢɡɦɟɧɟɧɢɟɦ ɭɫɥɨɜɢɣ) ɞɨɝɨɜɨɪɨɜ ɜ ɫɥɭɱɚɹɯ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɞɟɣɫɬɜɭɸɳɢɦ ɡɚɤɨɧɨɞɚɬɟɥɶɫɬɜɨɦ.

86

Ⱦɥɹ ɪɚɫɱɟɬɚ ɪɟɡɟɪɜɚ ɡɚɹɜɥɟɧɧɵɯ, ɧɨ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɧɵɯ ɭɛɵɬɤɨɜ ɜɟɥɢɱɢɧɚ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɧɵɯ ɧɚ ɨɬɱɟɬɧɭɸ ɞɚɬɭ ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɬɪɚɯɨɜɳɢɤɚ ɭɜɟɥɢɱɢɜɚɟɬɫɹ ɧɚ ɫɭɦɦɭ ɪɚɫɯɨɞɨɜ ɩɨ ɭɪɟɝɭɥɢɪɨɜɚɧɢɸ ɭɛɵɬɤɨɜ ɜ ɪɚɡɦɟɪɟ 3 % ɨɬ ɟɟ ɜɟɥɢɱɢɧɵ.

Ɍɪɟɬɢɣ ɪɟɡɟɪɜ – ɪɟɡɟɪɜ ɩɪɨɢɡɨɲɟɞɲɢɯ, ɧɨ ɧɟ ɡɚɹɜɥɟɧɧɵɯ ɭɛɵɬɤɨɜ – ɹɜɥɹɟɬɫɹ ɨɰɟɧɤɨɣ ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɬɪɚɯɨɜɳɢɤɚ ɩɨ ɨɫɭɳɟɫɬɜɥɟɧɢɸ ɫɬɪɚɯɨɜɵɯ ɜɵɩɥɚɬ, ɜɤɥɸɱɚɹ ɪɚɫɯɨɞɵ ɩɨ ɭɪɟɝɭɥɢɪɨɜɚɧɢɸ ɭɛɵɬɤɨɜ, ɜɨɡɧɢɤɲɢɯ ɜ ɫɜɹɡɢ ɫɨ ɫɬɪɚɯɨɜɵɦɢ ɫɥɭɱɚɹɦɢ, ɩɪɨɢɫɲɟɞɲɢɦɢ ɜ ɨɬɱɟɬɧɨɦ ɢɥɢ ɩɪɟɞɲɟɫɬɜɭɸɳɢɯ ɩɟɪɢɨɞɚɯ, ɨ ɮɚɤɬɟ ɧɚɫɬɭɩɥɟɧɢɹ ɤɨɬɨɪɵɯ ɜ ɭɫɬɚɧɨɜɥɟɧɧɨɦ ɡɚɤɨɧɨɦ ɢɥɢ ɞɨɝɨɜɨɪɨɦ ɩɨɪɹɞɤɟ ɧɟ ɡɚɹɜɥɟɧɨ ɫɬɪɚɯɨɜɳɢɤɭ ɜ ɨɬɱɟɬɧɨɦ ɢɥɢ ɩɪɟɞɲɟɫɬɜɭɸɳɢɯ ɟɦɭ ɩɟɪɢɨɞɚɯ.

Ɋɚɫɱɟɬ ɪɟɡɟɪɜɚ ɩɪɨɢɡɜɨɞɢɬɫɹ ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɉɪɚɜɢɥɚɦɢ ɮɨɪɦɢɪɨɜɚɧɢɹ ɫɬɪɚɯɨɜɵɯ ɪɟɡɟɪɜɨɜ ɢɫɯɨɞɹ ɢɡ ɫɥɟɞɭɸɳɢɯ ɩɨɤɚɡɚɬɟɥɟɣ:

1)ɫɭɦɦɵ ɨɩɥɚɱɟɧɧɵɯ ɭɛɵɬɤɨɜ (ɫɬɪɚɯɨɜɵɯ ɜɵɩɥɚɬ);

2)ɫɭɦɦɵ ɡɚɹɜɥɟɧɧɵɯ, ɧɨ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɧɵɯ ɭɛɵɬɤɨɜ;

3)ɱɚɫɬɢ ɫɬɪɚɯɨɜɨɣ ɛɪɭɬɬɨ-ɩɪɟɦɢɢ, ɨɬɧɨɫɹɳɟɣɫɹ ɤ ɩɟɪɢɨɞɚɦ ɞɟɣɫɬɜɢɹ ɞɨɝɨɜɨɪɨɜ ɜ ɨɬɱɟɬɧɨɦɩɟɪɢɨɞɟ(ɡɚɪɚɛɨɬɚɧɧɚɹɫɬɪɚɯɨɜɚɹ ɩɪɟɦɢɹ);

4)ɞɪɭɝɢɯ ɩɨɤɚɡɚɬɟɥɟɣ.

ɋɥɟɞɭɟɬɨɛɪɚɬɢɬɶɜɧɢɦɚɧɢɟ ɧɚɬɨ, ɱɬɨɜɟɥɢɱɢɧɚɪɟɡɟɪɜɚ ɢɫɱɢɫɥɹɟɬɫɹ:

1)ɜ ɪɚɡɦɟɪɟ 10 % ɨɬ ɫɭɦɦɵ ɛɚɡɨɜɨɣ ɫɬɪɚɯɨɜɨɣ ɩɪɟɦɢɢ ɡɚ ɨɬɱɟɬɧɵɣ ɩɟɪɢɨɞ, ɟɫɥɢ ɨɬɱɟɬɧɵɦ ɩɟɪɢɨɞɨɦ ɫɱɢɬɚɟɬɫɹ ɝɨɞ;

2)ɜ ɪɚɡɦɟɪɟ 10 % ɨɬ ɫɭɦɦɵ ɛɚɡɨɜɨɣ ɫɬɪɚɯɨɜɨɣ ɩɪɟɦɢɢ ɡɚ ɱɟɬɵɪɟ ɨɬɱɟɬɧɵɯ ɩɟɪɢɨɞɚ, ɩɪɟɞɲɟɫɬɜɭɸɳɢɯ ɨɬɱɟɬɧɨɣ ɞɚɬɟ, ɟɫɥɢ ɨɬɱɟɬɧɵɦ ɩɟɪɢɨɞɨɦ ɫɱɢɬɚɟɬɫɹ ɤɜɚɪɬɚɥ.

ɑɟɬɜɟɪɬɵɣ ɪɟɡɟɪɜ – ɫɬɚɛɢɥɢɡɚɰɢɨɧɧɵɣ ɪɟɡɟɪɜ. ɗɬɨɬ ɪɟɡɟɪɜ ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɨɰɟɧɤɭ ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɬɪɚɯɨɜɳɢɤɚ, ɫɜɹɡɚɧɧɵɯ ɫ ɨɫɭɳɟɫɬɜɥɟɧɢɟɦ ɛɭɞɭɳɢɯ ɫɬɪɚɯɨɜɵɯ ɜɵɩɥɚɬ ɜ ɫɥɭɱɚɹɯ ɨɛɪɚɡɨɜɚɧɢɹ ɨɬɪɢɰɚɬɟɥɶɧɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɪɟɡɭɥɶɬɚɬɚ ɨɬ ɩɪɨɜɟɞɟɧɢɹ ɫɬɪɚɯɨɜɵɯ ɨɩɟɪɚɰɢɣ ɜɫɥɟɞɫɬɜɢɟ ɞɟɣɫɬɜɢɹ ɮɚɤɬɨɪɨɜ, ɧɟ ɡɚɜɢɫɹɳɢɯ ɨɬ ɜɨɥɢ ɫɬɪɚɯɨɜɳɢɤɚ, ɢɥɢ ɩɪɟɜɵɲɟɧɢɹ ɤɨɷɮɮɢɰɢɟɧɬɚ ɫɨɫɬɨɹɜɲɢɯɫɹ ɭɛɵɬɤɨɜ ɧɚɞ ɟɝɨ ɫɪɟɞɧɢɦ ɡɧɚɱɟɧɢɟɦ.

ȼɫɜɨɸ ɨɱɟɪɟɞɶ, ɤɨɷɮɮɢɰɢɟɧɬ ɫɨɫɬɨɹɜɲɢɯɫɹ ɭɛɵɬɤɨɜ ɪɚɫɫɱɢɬɵɜɚɟɬɫɹ ɤɚɤ ɨɬɧɨɲɟɧɢɟ ɫɭɦɦɵ ɩɪɨɢɡɜɟɞɟɧɧɵɯ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ ɫɨɜɨɤɭɩɧɵɯ ɫɬɪɚɯɨɜɵɯ ɜɵɩɥɚɬ ɩɨ ɫɬɪɚɯɨɜɵɦ ɫɥɭɱɚɹɦ, ɩɪɨɢɫɲɟɞɲɢɦ ɜ ɷɬɨɦ ɩɟɪɢɨɞɟ, ɪɟɡɟɪɜɚ ɡɚɹɜɥɟɧɧɵɯ, ɧɨ ɧɟ ɭɪɟɝɭɥɢɪɨɜɚɧɧɵɯ ɭɛɵɬɤɨɜ ɢ ɪɟɡɟɪɜɚ ɭɛɵɬɤɨɜ, ɩɪɨɢɫɲɟɞɲɢɯ, ɧɨ ɧɟ ɡɚɹɜɥɟɧɧɵɯ ɜ ɞɚɧɧɨɦ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ,

ɤɜɟɥɢɱɢɧɟ ɡɚɪɚɛɨɬɚɧɧɨɣ ɫɬɪɚɯɨɜɨɣ ɩɪɟɦɢɢ ɡɚ ɷɬɨɬ ɠɟ ɩɟɪɢɨɞ. ɋɬɚɛɢɥɢɡɚɰɢɨɧɧɵɣɪɟɡɟɪɜɪɚɫɫɱɢɬɵɜɚɟɬɫɹ ɢɫɯɨɞɹ ɢɡ ɬɚɤɢɯ ɩɨɤɚɡɚɬɟɥɟɣ, ɤɚɤ:

87

1)ɫɬɪɚɯɨɜɚɹ ɛɪɭɬɬɨ-ɩɪɟɦɢɹ ɩɨ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ, ɧɚɱɢɫɥɟɧɧɨɣ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ;

2)ɫɬɪɚɯɨɜɵɯ ɜɵɩɥɚɬ ɩɨ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ ɡɚ ɨɬɱɟɬɧɵɣ ɩɟɪɢɨɞ;

3)ɪɚɫɯɨɞɨɜ ɩɨ ɜɟɞɟɧɢɸ ɫɬɪɚɯɨɜɵɯ ɨɩɟɪɚɰɢɣ ɩɨ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ, ɩɪɨɢɡɜɟɞɟɧɧɵɯ ɡɚ ɨɬɱɟɬɧɵɣ ɩɟɪɢɨɞ;

4)ɞɪɭɝɢɯ ɩɨɤɚɡɚɬɟɥɟɣ.

Ɉɬɦɟɬɢɦ, ɱɬɨ ɞɚɧɧɵɟ ɩɨɤɚɡɚɬɟɥɢ ɞɨɥɠɧɵ ɛɵɬɶ ɩɨɥɭɱɟɧɵ ɩɨ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ.

Ɇɟɬɨɞɪɚɫɩɪɟɞɟɥɟɧɢɹ ɪɚɫɯɨɞɨɜɩɨ ɜɟɞɟɧɢɸ ɫɬɪɚɯɨɜɵɯ ɨɩɟɪɚɰɢɣ ɢ ɩɨ ɭɪɟɝɭɥɢɪɨɜɚɧɢɸ ɭɛɵɬɤɨɜ ɩɨ ɭɱɟɬɧɵɦ ɝɪɭɩɩɚɦ ɜ ɰɟɥɹɯ ɪɚɫɱɟɬɚ ɫɬɚɛɢɥɢɡɚɰɢɨɧɧɨɝɨ ɪɟɡɟɪɜɚ ɫɬɪɚɯɨɜɳɢɤɭɫɬɚɧɚɜɥɢɜɚɟɬ ɫɚɦɨɫɬɨɹɬɟɥɶɧɨ.

ɉɹɬɵɣ ɪɟɡɟɪɜ – ɫɬɚɛɢɥɢɡɚɰɢɨɧɧɵɣ ɪɟɡɟɪɜ ɩɨ ɨɛɹɡɚɬɟɥɶɧɨɦɭ ɫɬɪɚɯɨɜɚɧɢɸ ɝɪɚɠɞɚɧɫɤɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɜɥɚɞɟɥɶɰɟɜ ɬɪɚɧɫɩɨɪɬɧɵɯ ɫɪɟɞɫɬɜ. Ɋɟɡɟɪɜ ɮɨɪɦɢɪɭɟɬɫɹ ɞɥɹ ɤɨɦɩɟɧɫɚɰɢɢ ɪɚɫɯɨɞɨɜ ɫɬɪɚɯɨɜɳɢɤɚ ɧɚ ɫɬɪɚɯɨɜɵɟ ɜɵɩɥɚɬɵ ɜ ɩɨɫɥɟɞɭɸɳɢɟ ɝɨɞɵ ɩɪɢ ɨɫɭɳɟɫɬɜɥɟɧɢɢ ɨɛɹɡɚɬɟɥɶɧɨɝɨ ɫɬɪɚɯɨɜɚɧɢɹ ɝɪɚɠɞɚɧɫɤɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɜɥɚɞɟɥɶɰɟɜ ɬɪɚɧɫɩɨɪɬɧɵɯ ɫɪɟɞɫɬɜ. Ⱦɚɧɧɵɣ ɪɟɡɟɪɜ ɩɪɟɞɫɬɚɜɥɹɟɬ ɫɨɛɨɣ ɨɰɟɧɤɭ ɨɛɹɡɚɬɟɥɶɫɬɜ ɫɬɪɚɯɨɜɳɢɤɚ, ɫɜɹɡɚɧɧɵɯ ɫ ɛɭɞɭɳɢɦɢ ɫɬɪɚɯɨɜɵɦɢ ɜɵɩɥɚɬɚɦɢ ɜ ɫɥɭɱɚɟ ɨɛɪɚɡɨɜɚɧɢɹ ɨɬɪɢɰɚɬɟɥɶɧɨɝɨ ɮɢɧɚɧɫɨɜɨɝɨ ɪɟɡɭɥɶɬɚɬɚ ɨɬ ɩɪɨɜɟɞɟɧɢɹ ɨɛɹɡɚɬɟɥɶɧɨɝɨ ɫɬɪɚɯɨɜɚɧɢɹ ɝɪɚɠɞɚɧɫɤɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɜɥɚɞɟɥɶɰɟɜ ɬɪɚɧɫɩɨɪɬɧɵɯ ɫɪɟɞɫɬɜ ɜɫɥɟɞɫɬɜɢɟ ɞɟɣɫɬɜɢɹ ɮɚɤɬɨɪɨɜ ɧɟ ɡɚɜɢɫɹɳɢɯ ɨɬ ɜɨɥɢ ɫɬɪɚɯɨɜɳɢɤɚ. Ɋɚɫɱɟɬ ɫɬɚɛɢɥɢɡɚɰɢɨɧɧɨɝɨ ɪɟɡɟɪɜɚ ɩɨ ɨɛɹɡɚɬɟɥɶɧɨɦɭ ɫɬɪɚɯɨɜɚɧɢɸ ɝɪɚɠɞɚɧɫɤɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɜɥɚɞɟɥɶɰɟɜ ɬɪɚɧɫɩɨɪɬɧɵɯ ɫɪɟɞɫɬɜ ɩɪɨɢɡɜɨɞɢɬɫɹ ɧɚ ɨɫɧɨɜɟ ɩɨɤɚɡɚɬɟɥɟɣ, ɩɨɥɭɱɟɧɧɵɯ ɩɨ ɭɱɟɬɧɨɣ ɝɪɭɩɩɟ 13.1:.

1)ɫɬɪɚɯɨɜɚɹ ɛɪɭɬɬɨ-ɩɪɟɦɢɹ ɩɨ ɨɛɹɡɚɬɟɥɶɧɨɦɭ ɫɬɪɚɯɨɜɚɧɢɸ ɝɪɚɠɞɚɧɫɤɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɜɥɚɞɟɥɶɰɟɜ ɬɪɚɧɫɩɨɪɬɧɵɯ ɫɪɟɞɫɬɜ, ɧɚɱɢɫɥɟɧɧɨɣ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ;

2)ɫɬɪɚɯɨɜɵɟ ɜɵɩɥɚɬɵ ɩɨ ɨɛɹɡɚɬɟɥɶɧɨɦɭ ɫɬɪɚɯɨɜɚɧɢɸ ɝɪɚɠɞɚɧɫɤɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɜɥɚɞɟɥɶɰɟɜ ɬɪɚɧɫɩɨɪɬɧɵɯ ɫɪɟɞɫɬɜ, ɩɪɨɢɡɜɟɞɟɧɧɵɯ ɡɚ ɨɬɱɟɬɧɵɣ ɩɟɪɢɨɞ;

3)ɪɚɫɯɨɞɵ ɩɨ ɜɟɞɟɧɢɸ ɫɬɪɚɯɨɜɵɯ ɨɩɟɪɚɰɢɣ ɩɨ ɨɛɹɡɚɬɟɥɶɧɨɦɭ ɫɬɪɚɯɨɜɚɧɢɸ ɝɪɚɠɞɚɧɫɤɨɣ ɨɬɜɟɬɫɬɜɟɧɧɨɫɬɢ ɜɥɚɞɟɥɶɰɟɜ ɬɪɚɧɫɩɨɪɬɧɵɯ ɫɪɟɞɫɬɜ, ɫɨɜɟɪɲɟɧɧɵɯ ɡɚ ɨɬɱɟɬɧɵɣ ɩɟɪɢɨɞ;

4)ɞɪɭɝɢɯ ɩɨɤɚɡɚɬɟɥɟɣ.

Ɋɚɡɦɟɳɟɧɢɟ ɫɬɪɚɯɨɜɵɯ ɪɟɡɟɪɜɨɜ ɨɫɭɳɟɫɬɜɥɹɟɬɫɹ ɧɚ ɨɫɧɨɜɚɧɢɢ ɉɨɪɹɞɤɚ ɪɚɡɦɟɳɟɧɢɹ ɫɬɪɚɯɨɜɳɢɤɚɦɢ ɫɪɟɞɫɬɜ ɫɬɪɚɯɨɜɵɯ ɪɟɡɟɪɜɨɜ (ɭɬɜ. ɉɪɢɤɚɡɨɦ Ɇɢɧɢɫɬɟɪɫɬɜɚ ɮɢɧɚɧɫɨɜ ɊɎ ɨɬ 02.07.2012 ɝ. ʋ 100ɧ) ɫ ɭɱɟɬɨɦ ɫɥɟɞɭɸɳɢɯ ɩɪɢɧɰɢɩɨɜ: ɞɢɜɟɪɫɢɮɢɤɚɰɢɢ, ɜɨɡɜɪɚɬɧɨɫɬɢ, ɞɨɯɨɞɧɨɫɬɢ (ɩɪɢɛɵɥɶɧɨɫɬɢ), ɥɢɤɜɢɞɧɨɫɬɢ.

88

Ɂɚɤɥɸɱɢɬɟɥɶɧɵɣ, ɲɟɫɬɨɣ ɪɟɡɟɪɜ – ɪɟɡɟɪɜ ɩɪɟɞɭɩɪɟɞɢɬɟɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ. ɗɬɨɬ ɪɟɡɟɪɜ ɩɪɟɞɧɚɡɧɚɱɟɧ ɞɥɹ ɮɢɧɚɧɫɢɪɨɜɚɧɢɹ ɦɟɪɨɩɪɢɹɬɢɣ ɩɨ ɩɪɟɞɭɩɪɟɠɞɟɧɢɸ ɧɟɫɱɚɫɬɧɵɯ ɫɥɭɱɚɟɜ, ɭɬɪɚɬɵ ɢɥɢ ɩɨɜɪɟɠɞɟɧɢɹ ɡɚɫɬɪɚɯɨɜɚɧɧɨɝɨ ɢɦɭɳɟɫɬɜɚ, ɚ ɬɚɤɠɟ ɞɥɹ ɢɧɵɯ ɰɟɥɟɣ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɵɯ ɫɬɪɚɯɨɜɳɢɤɨɦ ɜ ɉɨɥɨɠɟɧɢɢ ɨ ɪɟɡɟɪɜɟ ɩɪɟɞɭɩɪɟɞɢɬɟɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ. Ɏɨɪɦɢɪɭɟɬɫɹ ɞɚɧɧɵɣ ɪɟɡɟɪɜ ɩɨɫɪɟɞɫɬɜɨɦ ɨɬɱɢɫɥɟɧɢɣ ɨɬ ɫɬɪɚɯɨɜɨɣ ɩɪɟɦɢɢ, ɩɨɫɬɭɩɢɜɲɟɣ ɩɨ ɞɨɝɨɜɨɪɚɦ ɫɬɪɚɯɨɜɚɧɢɹ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ. ɋɥɟɞɭɟɬ ɨɬɦɟɬɢɬɶ, ɱɬɨ ɪɚɡɦɟɪ ɨɬɱɢɫɥɟɧɢɣ ɨɩɪɟɞɟɥɹɟɬɫɹ ɢɫɯɨɞɹ ɢɡ ɩɪɨɰɟɧɬɚ, ɩɪɟɞɭɫɦɨɬɪɟɧɧɨɝɨ ɜ ɫɬɪɭɤɬɭɪɟ ɬɚɪɢɮɧɨɣ ɫɬɚɜɤɢ ɧɚ ɭɤɚɡɚɧɧɵɟ ɰɟɥɢ, ɧɨ ɧɟ ɦɨɠɟɬ ɩɪɟɜɵɲɚɬɶ 15 %. Ɉɤɨɧɱɚɬɟɥɶɧɚɹ ɠɟ ɜɟɥɢɱɢɧɚ ɪɟɡɟɪɜɚ ɩɪɟɞɭɩɪɟɞɢɬɟɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ ɫɨɨɬɜɟɬɫɬɜɭɟɬ ɫɭɦɦɟ ɨɬɱɢɫɥɟɧɢɣ ɜ ɧɟɝɨ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ, ɭɜɟɥɢɱɟɧɧɨɣ ɧɚ ɪɚɡɦɟɪ ɪɟɡɟɪɜɚ ɩɪɟɞɭɩɪɟɞɢɬɟɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ ɧɚ ɧɚɱɚɥɨ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ ɢ ɭɦɟɧɶɲɟɧɧɨɣ ɧɚ ɫɭɦɦɭ ɫɪɟɞɫɬɜ, ɢɡɪɚɫɯɨɞɨɜɚɧɧɵɯ ɧɚ ɩɪɟɞɭɩɪɟɞɢɬɟɥɶɧɵɟ ɦɟɪɨɩɪɢɹɬɢɹ ɜ ɨɬɱɟɬɧɨɦ ɩɟɪɢɨɞɟ.

5.2. Ɍɢɩɨɜɵɟ ɡɚɞɚɱɢ

Ɂɚɞɚɱɚ 5.2.1

ȼɟɥɢɱɢɧɚ ɪɟɡɟɪɜɚ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɠɢɡɧɢ ɧɚ 1 ɨɤɬɹɛɪɹ 2011 ɝɨɞɚ ɫɨɫɬɚɜɢɥɚ 2 ɦɥɧ ɪɭɛ. ȼ ɬɟɱɟɧɢɟ IV ɤɜɚɪɬɚɥɚ ɫɬɪɚɯɨɜɳɢɤ ɫɨɛɪɚɥ ɫɬɪɚɯɨɜɵɯ ɜɡɧɨɫɨɜ ɧɚ 1,3 ɦɥɧ ɪɭɛ. ɢ ɜɵɩɥɚɬɢɥ ɫɬɪɚɯɨɜɨɟ ɨɛɟɫɩɟɱɟɧɢɟ 1,4 ɦɥɧ ɪɭɛ., ɜɵɤɭɩɧɵɯ ɫɭɦɦ 100 ɬɵɫ. ɪɭɛ. Ⱦɨɥɹ ɧɟɬɬɨ-ɫɬɚɜɤɢ ɜ ɫɬɪɭɤɬɭɪɟ ɬɚɪɢɮɚ ɫɨɫɬɚɜɥɹɟɬ 85 %. Ƚɨɞɨɜɚɹ ɧɨɪɦɚ ɞɨɯɨɞɧɨɫɬɢ, ɢɫɩɨɥɶɡɨɜɚɧɧɚɹ ɩɪɢ ɪɚɫɱɟɬɟ ɬɚɪɢɮɧɨɣ ɫɬɚɜɤɢ ɫɨɫɬɚɜɥɹɟɬ 9,4 %. Ɉɩɪɟɞɟɥɢɬɶ ɜɟɥɢɱɢɧɭ ɪɟɡɟɪɜɚ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸɠɢɡɧɢ ɧɚ1 ɹɧɜɚɪɹ2012 ɝɨɞɚ.

Ɋɟɲɟɧɢɟ

Ɋɟɡɟɪɜ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɠɢɡɧɢ ɫɨɫɬɚɜɢɬ

1,66ɦɥɧɪɭɛ. Ɉɬɜɟɬ: 1,66 ɦɥɧ ɪɭɛ.

Ɂɚɞɚɱɚ 5.2.2

Ɋɚɫɫɱɢɬɚɬɶ ɪɟɡɟɪɜ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɠɢɡɧɢ ɧɚ 31 ɞɟɤɚɛɪɹ 2011 ɝɨɞɚ ɩɪɢ ɭɫɥɨɜɢɢ, ɱɬɨ ɫɬɪɚɯɨɜɚɹ ɧɟɬɬɨ-ɩɪɟɦɢɹ, ɧɚɱɢɫɥɟɧɧɚɹ ɡɚ ɩɟɪɢɨɞ, ɫɨɫɬɚɜɢɥɚ 2300 ɬɵɫ. ɪɭɛ.; ɧɨɪɦɚ ɞɨɯɨɞɧɨɫɬɢ i = 18 %; ɜɵɩɥɚɬɵ – 2970 ɬɵɫ. ɪɭɛ., ɪɟɡɟɪɜ ɧɚ ɧɚɱɚɥɨ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ 630 ɬɵɫ. ɪɭɛ.

89

Ɉɬɜɟɬ: 40,1 ɬɵɫ. ɪɭɛ.

Ɂɚɞɚɱɚ 5.2.3

ȼɟɥɢɱɢɧɚ ɪɟɡɟɪɜɚ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɠɢɡɧɢ ɧɚ 1 ɨɤɬɹɛɪɹ 2011 ɝɨɞɚ ɫɨɫɬɚɜɥɹɟɬ 1,5 ɦɥɧ ɪɭɛ. ȼ ɬɟɱɟɧɢɟ IV ɤɜɚɪɬɚɥɚ ɫɬɪɚɯɨɜɳɢɤ ɫɨɛɪɚɥ 750 ɬɵɫ. ɪɭɛ. ɫɬɪɚɯɨɜɵɯ ɜɡɧɨɫɨɜ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɠɢɡɧɢ ɢ ɜɵɩɥɚɬɢɥ ɫɬɪɚɯɨɜɨɟ ɜɨɡɦɟɳɟɧɢɟ ɜ ɫɭɦɦɟ 450 ɬɵɫ. ɪɭɛ. Ⱦɨɥɹ ɧɟɬɬɨ-ɫɬɚɜɤɢ ɜ ɫɬɪɭɤɬɭɪɟ ɫɬɪɚɯɨɜɨɝɨ ɬɚɪɢɮɚ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɠɢɡɧɢ ɫɨɫɬɚɜɥɹɟɬ 87 %. Ƚɨɞɨɜɚɹ ɧɨɪɦɚ ɞɨɯɨɞɧɨɫɬɢ, ɢɫɩɨɥɶɡɨɜɚɧɧɚɹ ɩɪɢ ɪɚɫɱɟɬɟ ɬɚɪɢɮɧɨɣ ɫɬɚɜɤɢ, – 21 %. Ɉɩɪɟɞɟɥɢɬɶ ɜɟɥɢɱɢɧɭ ɪɟɡɟɪɜɚ ɩɨ ɫɬɪɚɯɨɜɚɧɢɸ ɠɢɡɧɢ ɧɚ 1 ɹɧɜɚɪɹ 2012 ɝɨɞɚ.

ɋɬɪɚɯɨɜɨɣ ɨɪɝɚɧɢɡɚɰɢɟɣ 12 ɢɸɥɹ 2010 ɝɨɞɚ ɡɚɤɥɸɱɟɧ ɞɨɝɨɜɨɪ ɫɬɪɚɯɨɜɚɧɢɹ ɢɦɭɳɟɫɬɜɚ ɧɚ ɫɪɨɤ ɞɨ 12 ɦɚɹ 2011 ɝɨɞɚ. ɋɬɪɚɯɨɜɚɹ ɛɪɭɬ- ɬɨ-ɩɪɟɦɢɹ ɫɨɫɬɚɜɥɹɟɬ 245 000 ɪɭɛ. ȼɨɡɧɚɝɪɚɠɞɟɧɢɟ ɚɝɟɧɬɚ ɡɚ ɡɚɤɥɸɱɟɧɢɟ ɞɨɝɨɜɨɪɚ ɫɬɪɚɯɨɜɚɧɢɹ ɫɨɫɬɚɜɥɹɟɬ 9 %, ɨɬɱɢɫɥɟɧɢɹ ɜ ɪɟɡɟɪɜ ɩɪɟɞɭɩɪɟɞɢɬɟɥɶɧɵɯ ɦɟɪɨɩɪɢɹɬɢɣ – 5 %. Ɉɩɪɟɞɟɥɢɬɶ ɧɟɡɚɪɚɛɨɬɚɧɧɭɸ ɩɪɟɦɢɸ ɧɚ 1 ɹɧɜɚɪɹ 2011 ɝɨɞɚ ɩɨ ɞɚɧɧɨɦɭ ɞɨɝɨɜɨɪɭ.

Ɋɟɲɟɧɢɟ

1. Ɉɩɪɟɞɟɥɢɦ ɛɚɡɨɜɭɸ ɫɬɪɚɯɨɜɭɸ ɩɪɟɦɢɸ:

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