IBERITAL
ɊɍɄɈȼɈȾɋɌȼɈɉɈɍɋɌȺɇɈȼɄȿɂɗɄɋɉɅɍȺɌȺɐɂɂ ɫɬɪɚɧɢɰɚ 201
ɊɍɋɋɄɂɃ
- ɉɪɢɨɬɦɟɧɟɮɭɧɤɰɢɢ12©0,;('7($ªɧɚɞɢɫɩɥɟɟɢɥɢɞɥɹɦɨɞɟɥɟɣɛɟɡɞɢɫɩɥɟɹ
ɇɚɠɦɢɬɟɤɧɨɩɤɭɝɨɪɹɱɟɣɜɨɞɵȼɷɬɨɬɦɨɦɟɧɬɢɡɛɨɣɥɟɪɚɧɚɱɧɟɬɫɹɩɨɞɚɱɚɝɨɪɹɱɟɣ
ɜɨɞɵ
Ʉɨɝɞɚɜɱɚɲɤɭɧɚɥɶɟɬɫɹɠɟɥɚɟɦɨɟɤɨɥɢɱɟɫɬɜɨɜɨɞɵɧɚɠɦɢɬɟɟɳɟɪɚɡɤɧɨɩɤɭɝɨɪɹɱɟɣ
ɜɨɞɵ
Ɍɚɤɢɦɨɛɪɚɡɨɦɡɚɜɟɪɲɟɧɨɩɪɨɝɪɚɦɦɢɪɨɜɚɧɢɟɞɨɡɵɝɨɪɹɱɟɣɜɨɞɵ
- ɉɪɢɜɵɛɨɪɟɮɭɧɤɰɢɢ©0,;('7($ªɧɚɞɢɫɩɥɟɟɧɟɞɨɫɬɭɩɧɨɞɥɹɦɨɞɟɥɟɣɛɟɡɞɢɫɩɥɟɹ
ɇɚɠɦɢɬɟɤɧɨɩɤɭɝɨɪɹɱɟɣɜɨɞɵɂɡɛɨɣɥɟɪɚɧɚɱɧɟɬɫɹɩɨɞɚɱɚɫɦɟɲɚɧɧɨɣɜɨɞɵɝɨɪɹɱɚɹ
ɯɨɥɨɞɧɚɹ
ɇɚɠɦɢɬɟɤɧɨɩɤɭɝɨɪɹɱɟɣɜɨɞɵȼɷɬɨɬɦɨɦɟɧɬɢɡɛɨɣɥɟɪɚɧɚɱɧɟɬɫɹɩɨɞɚɱɚɝɨɪɹɱɟɣ
ɜɨɞɵ
Ʉɨɝɞɚɜɱɚɲɤɭɧɚɥɶɟɬɫɹɠɟɥɚɟɦɨɟɤɨɥɢɱɟɫɬɜɨɜɨɞɵɨɟɧɚɠɚɬɢɟɨɟɧɚɠɚɬɢɟ
ɧɚɠɦɢɬɟɟɳɟɪɚɡɤɧɨɩɤɭɝɨɪɹɱɟɣɜɨɞɵ
Ɍɚɤɢɦɨɛɪɚɡɨɦɡɚɜɟɪɲɟɧɨɩɪɨɝɪɚɦɦɢɪɨɜɚɧɢɟɞɨɡɵɝɨɪɹɱɟɣɜɨɞɵ
ɉɊɂɆȿɑȺɇɂȿ ɞɥɹ ɦɨɞɟɥɟɣ ɫ ɞɢɫɩɥɟɟɦ ɢ ɫɦɟɫɢɬɟɥɶɧɵɦ ɷɥɟɤɬɪɨɤɥɚɩɚɧɨɦ Ɍɚɤɠɟ ɜ
ɫɦɟɫɢɬɟɥɶɧɨɦɷɥɟɤɬɪɨɤɥɚɩɚɧɟɧɚɯɨɞɢɬɫɹɪɭɱɧɨɣɪɟɝɭɥɹɬɨɪɫɦɟɲɢɜɚɧɢɹɝɨɪɹɱɟɣɢɯɨɥɨɞɧɨɣɜɨɞɵ
ɉɊɂɆȿɑȺɇɂȿ ([SUHVVLRQ 3UR ȼ ɷɬɨɣ ɦɨɞɟɥɢ ɤɨɮɟɦɚɲɢɧɵ ɜɫɟɝɞɚ ɩɨɞɚɟɬɫɹ ɝɨɪɹɱɚɹ ɜɨɞɚ
ɫɨɜɦɟɫɬɧɨ ɫ ɯɨɥɨɞɧɨɣ ɜɨɞɨɣ ɢɡ ɜɨɞɨɩɪɨɜɨɞɚ Ɍɟɦɩɟɪɚɬɭɪɭ ɷɬɨɣ ɫɦɟɫɢ ɦɨɠɧɨ ɪɟɝɭɥɢɪɨɜɚɬɶ ɩɪɢ
ɩɨɦɨɳɢɭɩɨɦɹɧɭɬɨɝɨɜɵɲɟɫɦɟɫɢɬɟɥɶɧɨɝɨɷɥɟɤɬɪɨɤɥɚɩɚɧɚ
ɉɪɨɝɪɚɦɦɢɪɨɜɚɧɢɟɚɜɬɨɦɚɬɢɱɟɫɤɨɣɩɨɞɚɱɢɩɚɪɚɞɨɩɨɥɧɢɬɟɥɶɧɚɹ
ɮɭɧɤɰɢɹɞɨɫɬɭɩɧɚɜɧɟɤɨɬɨɪɵɯɦɨɞɟɥɹɯ
ȼɦɨɞɟɥɹɯɫɚɜɬɨɦɚɬɢɱɟɫɤɨɣ ɩɨɞɚɱɟɣɩɚɪɚɫɥɟɞɢɬɟɱɬɨɛɵɧɚɤɨɧɟɱɧɢɤɜɫɟɝɞɚɛɵɥɧɚɩɪɚɜɥɟɧɜɥɟɜɨɜ
ɦɟɧɸɬɟɯɨɛɫɥɭɠɢɜɚɧɢɹɦɨɠɧɨɢɡɦɟɧɢɬɶɬɟɦɩɟɪɚɬɭɪɭɩɚɪɚ
ɀɄɞɢɫɩɥɟɣ ɧɟ ɫɟɧɫɨɪɧɵɣ ɜ ɦɟɧɸ ɬɟɯɨɛɫɥɭɠɢɜɚɧɢɹ ɨɬɨɛɪɚɠɚɸɬɫɹɨɩɰɢɢ ɞɥɹ ɜɵɛɨɪɚ
ɡɧɚɱɟɧɢɣ ɬɟɦɩɟɪɚɬɭɪɵ ɜ ɦɟɧɸ ɬɟɯɨɛɫɥɭɠɢɜɚɧɢɹ ɨɬɨɛɪɚɠɚɸɬɫɹ ɨɩɰɢɢ ɞɥɹ ɜɵɛɨɪɚ
ɡɧɚɱɟɧɢɣɬɟɦɩɟɪɚɬɭɪɵ
- Ɍɟɦɩɟɪɚɬɭɪɚɐɟɥɟɜɚɹɬɟɦɩɟɪɚɬɭɪɚɦɨɥɨɤɚɝɨɪɹɱɟɟɦɨɥɨɤɨɢɥɢɦɨɥɨɱɧɚɹɩɟɧɚ
- Ɍɟɦɩɟɪɚɬɭɪɚɋɨɜɦɟɫɬɧɨɫɩɚɪɨɦɜɜɨɞɢɬɫɹɜɨɡɞɭɯɞɥɹɥɭɱɲɟɝɨɨɛɪɚɡɨɜɚɧɢɹɦɨɥɨɱɧɨɣ
ɩɟɧɵ
ɉɊɂɆȿɑȺɇɂȿ,EHULWDOɪɟɤɨɦɟɧɞɭɟɬɜɵɩɨɥɧɢɬɶɫɥɟɞɭɸɳɢɟɧɚɫɬɪɨɣɤɢɬɟɦɩɟɪɚɬɭɪɵ
Ɍɟɦɩɟɪɚɬɭɪɚɧɟɜɵɲɟ&)
Ɍɟɦɩɟɪɚɬɭɪɚ±&±)
7)7ɞɢɫɩɥɟɣ ɫɟɧɫɨɪɧɵɣ ȼ ɦɟɧɸ ɬɟɯɨɛɫɥɭɠɢɜɚɧɢɹ ɦɨɠɧɨ ɢɡɦɟɧɢɬɶ ɩɪɨɝɪɚɦɦɭ
ɚɜɬɨɦɚɬɢɱɟɫɤɨɣɩɨɞɚɱɢɩɚɪɚɱɟɪɟɡɨɩɰɢɸ©Ɍɟɦɩɟɪɚɬɭɪɚɤɚɩɭɱɢɧɚɬɨɪɚªɤɨɬɨɪɚɹɹɜɥɹɟɬɫɹ
ɩɟɪɜɨɣɨɩɰɢɟɣɦɟɧɸ©'LVSOD\FRQ¿Jªɫɦɪɚɡɞɟɥ
- ɉɨɞɨɝɪɟɜɦɨɥɨɤɚɐɟɥɟɜɚɹɬɟɦɩɟɪɚɬɭɪɚɝɨɪɹɱɟɝɨɦɨɥɨɤɚ
- Ɇɨɥɨɱɧɚɹɩɟɧɚɐɟɥɟɜɚɹɬɟɦɩɟɪɚɬɭɪɚɦɨɥɨɱɧɨɣɩɟɧɵ
- ȼɨɡɞɭɯɫɩɚɪɨɦɋɨɜɦɟɫɬɧɨɫɩɚɪɨɦɜɜɨɞɢɬɫɹɜɨɡɞɭɯɞɥɹɥɭɱɲɟɝɨɨɛɪɚɡɨɜɚɧɢɹɦɨɥɨɱɧɨɣ
ɩɟɧɵ
- ȼɵɪɚɜɧɢɜɚɧɢɟɪɟɚɥɶɧɨɣɬɟɦɩɟɪɚɬɭɪɵɦɨɥɨɤɚɊɚɡɧɢɰɚɦɟɠɞɭɬɟɦɩɟɪɚɬɭɪɨɣɜɰɟɧɬɪɟ
ɦɨɥɨɱɧɢɤɚ ɢ ɪɟɚɥɶɧɨɣ ɬɟɦɩɟɪɚɬɭɪɨɣ ɜɫɟɝɨ ɨɛɴɟɦɚ ɦɨɥɨɤɚ ɉɨɞɨɛɧɚɹɪɚɡɧɢɰɚ
ɜɨɡɧɢɤɚɟɬɩɨɩɪɢɱɢɧɟɬɨɝɨɱɬɨɬɟɦɩɟɪɚɬɭɪɧɵɣɞɚɬɱɢɤɧɚɯɨɞɢɬɫɹɜɰɟɧɬɪɟɜɦɟɫɬɟ
ɜɵɯɨɞɚɩɚɪɚ
ɉɊɂɆȿɑȺɇɂȿ,EHULWDOɪɟɤɨɦɟɧɞɭɟɬɜɵɩɨɥɧɢɬɶɫɥɟɞɭɸɳɢɟɧɚɫɬɪɨɣɤɢɬɟɦɩɟɪɚɬɭɪɵ
Ƚɨɪɹɱɟɟɦɨɥɨɤɨɧɟɜɵɲɟ&)
Ɇɨɥɨɱɧɚɹɩɟɧɚɧɟɜɵɲɟ&)
ɉɟɪɟɯɨɞɨɬɩɚɪɚɤɜɨɞɟ±&±)
ȼɵɪɚɜɧɢɜɚɧɢɟɪɟɚɥɶɧɨɣɬɟɦɩɟɪɚɬɭɪɵɦɨɥɨɤɚɨɤɨɥɨ&)