ࡱ > [ v bjbj 7~ ΐ ΐ - 2 2 8 0 4 d 4 + ^ r W+ Y+ Y+ Y+ Y+ Y+ Y+ - "0 F Y+ 9 n r Y+ x + 8 W+ W+ r ( T ) ` s( C+ + 0 + ( h0 h0 ) ) h0 3) Y+ Y+ + h0 2 ( Z : 4<8=8AB@0F8O >@A:>3> A5;LA>25B0 "# #%! !/ ! / !" 1 5 <0@B0 2 0 1 7 3>40 ?. >@ ! 2 9 - ? 1 CB25@645=88 >@O4:0 2545=8O @55AB@0 <C=8F8?0;L=>3> 8<CI5AB20 <C=8F8?0;L=>3> >1@07>20=8O >@A:89 A5;LA>25B A>>B25BAB288 A $545@0;L=K< 70:>=>< >B 0 6 . 1 0 . 2 0 0 3 3>40 ! 1 3 1 - $ 1 >1I8E ?@8=F8?0E >@30=870F88 <5AB=>3> A0<>C?@02;5=8O 2 >AA89A:>9 $545@0F88 , ?@8:07>< 8=M:>=><@0728B8O >B 3 0 . 0 8 . 2 0 1 1 ! 4 2 4 1 CB25@645=88 ?>@O4:0 2545=8O >@30=0<8 <5AB=>3> A0<>C?@02;5=8O @55AB@>2 <C=8F8?0;L=>3> 8<CI5AB20 , @C:>2>4AB2COAL AB0BLO<8 1 7 , 2 0 #AB020 >@A:>3> A5;LA>25B0, !"/.: #B25@48BL >@O4>: 2545=8O @55AB@0 <C=8F8?0;L=>3> 8<CI5AB20 <C=8F8?0;L=>3> >1@07>20=8O >@A:89 A5;LA>25B, A>3;0A=> ?@8;>65=8N. B<5=8BL ?>AB0=>2;5=85 04<8=8AB@0F88 >@A:>3> A5;LA>25B0 >B 1 3 . 1 2 . 2 0 1 2 3. ! 8 2 - ? 1 CB25@645=88 D>@< @55AB@>2 <C=8F8?0;L=>3> 42868<>3> 8 =542868<>3> 8<CI5AB20 <C=8F8?0;L=>3> >1@07>20=8O >@A:89 A5;LA>25B . >AB0=>2;5=85 ?>4;568B >?C1;8:>20=8N 2 8=D>@<0F8>==>< 1N;;5B5=5 >@A:89 25AB=8: 8 =0 >D8F80;L=>< A09B5 04<8=8AB@0F88 >@A:>3> A5;LA>25B0 "C@CE0=A:>3> @09>=0 @0A=>O@A:>3> :@0O H Y P E R L I N K " h t t p : / / w w w . b o r c h a n e . r u " w w w . b o r c h a n e . r u . >=B@>;L 70 2K?>;=5=85< =0AB>OI53> ?>AB0=>2;5=8O >AB02;ON 70 A>1>9. ;020 >@A:>3> A5;LA>25B0 . . %2>AB>20 @8;>65=85 : >AB0=>2;5=8N 04<8=8AB@0F88 >@A:>3> A5;LA>25B0 >B 1 5 . 0 3 . 2 0 1 7 3. ! 2 9 - ? >@O4>: 2545=8O @55AB@0 <C=8F8?0;L=>3> 8<CI5AB20 <C=8F8?0;L=>3> >1@07>20=8O >@A:89 A5;LA>25B 1 . 0AB>OI89 >@O4>: CAB0=02;8205B ?@028;0 2545=8O @55AB@0 <C=8F8?0;L=>3> 8<CI5AB20 <C=8F8?0;L=>3> >1@07>20=8O >@A:89 A5;LA>25B ( 40;55 - @55AB@) , 2 B>< G8A;5 ?@028;0 2=5A5=8O A2545=89 >1 8<CI5AB25 2 @55AB@, >1I85 B@51>20=8O : ?>@O4:C ?@54>AB02;5=8O 8=D>@<0F88 87 @55AB@0, A>AB02 8=D>@<0F88 > <C=8F8?0;L=>< 8<CI5AB25, ?@8=04;560I5< =0 25I=>< ?@025 8;8 2 A8;C 70:>=0 <C=8F8?0;L=><C >1@07>20=8N >@A:89 A5;LA>25B, <C=8F8?0;L=K< CG@5645=8O<, <C=8F8?0;L=K< C=8B0@=K< ?@54?@8OB8O<, 8=K< ;8F0< ( 40;55 - ?@02>>1;040B5;L) 8 ?>4;560I5< CG5BC 2 @55AB@0E. 2 . 1J5:B0<8 CG5B0 2 @55AB@5 O2;ONBAO: - =0E>4OI55AO 2 <C=8F8?0;L=>9 A>1AB25==>AB8 =542868<>5 8<CI5AB2> ( 740=85, AB@>5=85, A>>@C65=85 8;8 >1J5:B =57025@H5==>3> AB@>8B5;LAB20, 75<5;L=K9 CG0AB>:, 68;>5, =568;>5 ?><5I5=85 8;8 8=>9 ?@>G=> A2O70==K9 A 75<;59 >1J5:B, ?5@5<5I5=85 :>B>@>3> 157 A>@07<5@=>3> CI5@10 53> =07=0G5=8N =52>7<>6=>, ;81> 8=>5 8<CI5AB2>, >B=5A5==>5 H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 2 1 1 2 0 E 2 7 A F E 8 F 7 9 6 3 F 4 0 7 8 B A C 7 7 4 E 9 B 4 2 7 D A C D 2 B 8 9 0 7 3 1 7 6 6 F 3 5 0 C 1 7 5 1 1 6 0 4 E 5 3 3 F C 4 1 2 1 0 9 U E F " 70:>=>< : =542868<>AB8) ; - =0E>4OI55AO 2 <C=8F8?0;L=>9 A>1AB25==>AB8 42868<>5 8<CI5AB2>, 0:F88, 4>;8 ( 2:;04K) 2 CAB02=>< ( A:;04>G=><) :0?8B0;5 E>7O9AB25==>3> >1I5AB20 8;8 B>20@8I5AB20 ;81> 8=>5 =5 >B=>AOI55AO : =542868<>AB8 8<CI5AB2>, AB>8<>ABL :>B>@>3> ?@52KH05B @07<5@, CAB0=>2;5==K9 @5H5=8O<8 >@A:>3> A5;LA:>3> !>25B0 45?CB0B>2, 0 B0:65 >A>1> F5==>5 42868<>5 8<CI5AB2>, 70:@5?;5==>5 70 02B>=><=K<8 8 1N465B=K<8 <C=8F8?0;L=K<8 CG@5645=8O<8 8 >?@545;5==>5 2 A>>B25BAB288 A $545@0;L=K< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 2 1 1 2 0 E 2 7 A F E 8 F 7 9 6 3 F 4 0 7 8 B A C 7 7 4 E 9 B 4 2 7 D A C 8 2 B 8 8 0 6 3 1 7 6 6 F 3 5 0 C 1 7 5 1 0 1 U 6 F " 70:>=>< >B 3 =>O1@O 2 0 0 6 3. N 1 7 4 - $ " 1 02B>=><=KE CG@5645=8OE" , $545@0;L=K< H Y P E R L I N K " c o n s u l t a n t p l u s : / / o f f l i n e / r e f = 2 1 1 2 0 E 2 7 A F E 8 F 7 9 6 3 F 4 0 7 8 B A C 7 7 4 E 9 B 4 2 7 D A C 7 2 1 8 A 0 2 3 1 7 6 6 F 3 5 0 C 1 7 5 1 0 1 U 6 F " 70:>=>< >B 1 2 O=20@O 1 9 9 6 3. N 7 - $ " =5:><<5@G5A:8E >@30=870F8OE" ; - <C=8F8?0;L=K5 C=8B0@=K5 ?@54?@8OB8O, <C=8F8?0;L=K5 CG@5645=8O, E>7O9AB25==K5 >1I5AB20, B>20@8I5AB20, 0:F88, 4>;8 ( 2:;04K) 2 CAB02=>< ( A:;04>G=><) :0?8B0;5 :>B>@KE ?@8=04;560B <C=8F8?0;L=><C >1@07>20=8N >@A:89 A5;LA>25B, 8=K5 N@848G5A:85 ;8F0, CG@548B5;5< ( CG0AB=8:><) :>B>@KE O2;O5BAO >@A:89 A5;LA>25B. 3 . 545=85 @55AB@0 >ACI5AB2;O5BAO 04<8=8AB@0F859 >@A:>3> A5;LA>25B0. 4<8=8AB@0F8O >@A:>3> A5;LA>25B0, >1O70=0: - >15A?5G820BL A>1;N45=85 ?@028; 2545=8O @55AB@0 8 B@51>20=89, ?@54JO2;O5<KE : A8AB5<5 2545=8O @55AB@0; - >15A?5G820BL A>1;N45=85 ?@02 4>ABC?0 : @55AB@C 8 70I8BC 3>AC40@AB25==>9 8 :><<5@G5A:>9 B09=K; - >ACI5AB2;OBL 8=D>@<0F8>==>- A?@02>G=>5 >1A;C6820=85, 2K4020BL 2K?8A:8 87 @55AB@>2. 4 . 55AB@ A>AB>8B 87 3 @0745;>2. @0745; 1 2:;NG0NBAO A2545=8O > <C=8F8?0;L=>< =542868<>< 8<CI5AB25, 2 B>< G8A;5: - =08<5=>20=85 =542868<>3> 8<CI5AB20; - 04@5A ( <5AB>?>;>65=85) =542868<>3> 8<CI5AB20; - :040AB@>2K9 =><5@ <C=8F8?0;L=>3> =542868<>3> 8<CI5AB20; - ?;>I04L, ?@>BO65==>ABL 8 ( 8;8) 8=K5 ?0@0<5B@K, E0@0:B5@87CNI85 D878G5A:85 A2>9AB20 =542868<>3> 8<CI5AB20; - A2545=8O > 10;0=A>2>9 AB>8<>AB8 =542868<>3> 8<CI5AB20 8 =0G8A;5==>9 0<>@B870F88 ( 87=>A5) ; - A2545=8O > :040AB@>2>9 AB>8<>AB8 =542868<>3> 8<CI5AB20; - 40BK 2>7=8:=>25=8O 8 ?@5:@0I5=8O ?@020 <C=8F8?0;L=>9 A>1AB25==>AB8 =0 =542868<>5 8<CI5AB2>; - @5:2878BK 4>:C<5=B>2 - >A=>20=89 2>7=8:=>25=8O ( ?@5:@0I5=8O) ?@020 <C=8F8?0;L=>9 A>1AB25==>AB8 =0 =542868<>5 8<CI5AB2>; - A2545=8O > ?@02>>1;040B5;5 <C=8F8?0;L=>3> =542868<>3> 8<CI5AB20; - A2545=8O >1 CAB0=>2;5==KE 2 >B=>H5=88 <C=8F8?0;L=>3> =542868<>3> 8<CI5AB20 >3@0=8G5=8OE ( >1@5<5=5=8OE) A C:070=85< >A=>20=8O 8 40BK 8E 2>7=8:=>25=8O 8 ?@5:@0I5=8O. @0745; 2 2:;NG0NBAO A2545=8O > <C=8F8?0;L=>< 42868<>< 8<CI5AB25, 2 B>< G8A;5: - =08<5=>20=85 42868<>3> 8<CI5AB20; - A2545=8O > 10;0=A>2>9 AB>8<>AB8 42868<>3> 8<CI5AB20 8 =0G8A;5==>9 0<>@B870F88 ( 87=>A5) ; - 40BK 2>7=8:=>25=8O 8 ?@5:@0I5=8O ?@020 <C=8F8?0;L=>9 A>1AB25==>AB8 =0 42868<>5 8<CI5AB2>; - @5:2878BK 4>:C<5=B>2 - >A=>20=89 2>7=8:=>25=8O ( ?@5:@0I5=8O) ?@020 <C=8F8?0;L=>9 A>1AB25==>AB8 =0 42868<>5 8<CI5AB2>; - A2545=8O > ?@02>>1;040B5;5 <C=8F8?0;L=>3> 42868<>3> 8<CI5AB20; - A2545=8O >1 CAB0=>2;5==KE 2 >B=>H5=88 <C=8F8?0;L=>3> 42868<>3> 8<CI5AB20 >3@0=8G5=8OE ( >1@5<5=5=8OE) A C:070=85< >A=>20=8O 8 40BK 8E 2>7=8:=>25=8O 8 ?@5:@0I5=8O. >B=>H5=88 0:F89 H p v z ^ ` óyjWGW h! CJ OJ QJ aJ nHtH $hCC hCC CJ OJ QJ aJ nHtH hLp 56CJ OJ QJ aJ h39 hCC CJ OJ QJ aJ h39 h!X CJ OJ QJ aJ h39 hm CJ OJ QJ aJ hLp 5CJ OJ QJ aJ hm hm 5CJ OJ QJ aJ hm hm OJ QJ hm hm ;aJ hm hm CJ OJ QJ aJ 0j hm hm CJ OJ QJ UaJ mH nH u H p ` b @ ! $d `a$gd! d 1$ 7$ 8$ H$ gdm ! gdCC $d 7$ 8$ H$ a$gdm $$d 7$ 8$ @&H$ a$gdm $d &d P a$gdm $d a$gdm gdm $d a$gdm ` b " $ & @ B D T V n p ³☉}j^jNj;jNj; %h