╨д╨╛╤А╨╝╤Г╨╗╨░ ╨║╨░╨┐╨╕╤В╨░╨╗╨░

╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕

╨д╨╛╤А╨╝╤Г╨╗╨░ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨│╨╗╨░╤Б╨╕╤В, ╤З╤В╨╛ ╨╛╨▒╤Й╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤А╨░╨▓╨╜╨░ ╤Б╤Г╨╝╨╝╨╡ ╨╛╨▒╤Й╨╕╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨╖╨░ ╨▓╤Л╤З╨╡╤В╨╛╨╝ ╨╛╨▒╤Й╨╕╤Е ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓.

╨Ч╨┤╨╡╤Б╤М ╨╛╨▒╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╨░╨║╤В╨╕╨▓╨░╨╝, ╨┐╤А╨╕╤Б╤Г╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╝ ╨▓ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨╝╨╛╨╝╨╡╨╜╤В, ╨░ ╨╛╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╛╨╖╨╜╨░╤З╨░╤О╤В ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╖╨░ ╤В╨╛╤В ╨╢╨╡ ╨┐╨╡╤А╨╕╨╛╨┤.

╨б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╤В╨░╨║╨╢╨╡ ╨╕╨╖╨▓╨╡╤Б╤В╨╡╨╜ ╨║╨░╨║ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╕ ╨╗╨╡╨│╨║╨╛ ╨┤╨╛╤Б╤В╤Г╨┐╨╡╨╜ ╨║╨░╨║ ╤Б╤В╨░╤В╤М╤П ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╡. ╨Ь╤Л ╨╝╨╛╨╢╨╡╨╝ ╨╜╨░╨╖╨▓╨░╤В╤М ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╤З╨╕╤Б╤В╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О ╨▒╨╕╨╖╨╜╨╡╤Б╨░. ╨н╤В╨╛ ╤Б╤Г╨╝╨╝╨░, ╨║╨╛╤В╨╛╤А╤Г╤О ╨┐╨╛╨╗╤Г╤З╨░╤В ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╤Л, ╨╡╤Б╨╗╨╕ ╨╝╤Л ╨╗╨╕╨║╨▓╨╕╨┤╨╕╤А╤Г╨╡╨╝ ╨▓╤Б╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╕ ╨┐╨╛╨│╨░╤Б╨╕╨╝ ╨▓╨╡╤Б╤М ╨┤╨╛╨╗╨│. ╨Ъ╨╛╤А╨╛╤З╨╡ ╨│╨╛╨▓╨╛╤А╤П, ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╕╨╖╨╝╨╡╤А╤П╨╡╤В ╤З╨╕╤Б╤В╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╕╨╗╨╕ ╨╛╤Б╤В╨░╤В╨╛╨║ ╨┐╨╛╤Б╨╗╨╡ ╨▓╤Л╤З╨╡╤В╨░ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨▓╤Б╨╡╤Е ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓ ╨╕╨╖ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨░╨║╤В╨╕╨▓╨╛╨▓. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤Н╤В╨╛ ╨╛╨▒╤Л╤З╨╜╨░╤П ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨░╤П ╨╝╨╡╤В╤А╨╕╨║╨░, ╨║╨╛╤В╨╛╤А╨░╤П ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╨▒╨╛╨╗╤М╤И╨╕╨╜╤Б╤В╨▓╨╛╨╝ ╨░╨╜╨░╨╗╨╕╤В╨╕╨║╨╛╨▓ ╨┤╨╗╤П ╨╛╤Ж╨╡╨╜╨║╨╕ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨│╨╛ ╤Б╨╛╤Б╤В╨╛╤П╨╜╨╕╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕.

╨Ь╨░╤В╨╡╨╝╨░╤В╨╕╤З╨╡╤Б╨║╨╕ ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╨╡ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╤Б╤В╨╕, ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╨╛╨╡ ╨║╨░╨║

╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = ╨╛╨▒╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л тАУ ╨╛╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░

╨Ю╨┤╨╜╨░╨║╨╛ ╤Б╤Г╤Й╨╡╤Б╤В╨▓╤Г╤О╤В ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╡ ╨║╨╗╨░╤Б╤Б╤Л ╨╡╨┤╨╕╨╜╨╕╤Ж ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╤Б╤В╨╕, ╨▓ ╤В╨╛╨╝ ╤З╨╕╤Б╨╗╨╡ ╨┐╤А╨╕╨▓╨╕╨╗╨╡╨│╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕. ╨Я╤А╨╕╨▓╨╕╨╗╨╡╨│╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕. ╨Я╤А╨╕╨▓╨╕╨╗╨╡╨│╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕ тАФ ╤Н╤В╨╛ ╨░╨║╤Ж╨╕╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┐╨╛╨╗╤М╨╖╤Г╤О╤В╤Б╤П ╨┐╤А╨╕╨╛╤А╨╕╤В╨╡╤В╨╛╨╝ ╨▓ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╨╕ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ ╨┐╨╛ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╤О ╤Б ╨╛╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╝╨╕ ╨░╨║╤Ж╨╕╤П╨╝╨╕. ╨б╤В╨░╨▓╨║╨░ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╤Д╨╕╨║╤Б╨╕╤А╨╛╨▓╨░╨╜╨╜╨╛╨╣ ╨╕╨╗╨╕ ╨┐╨╗╨░╨▓╨░╤О╤Й╨╡╨╣ ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╤Г╤Б╨╗╨╛╨▓╨╕╨╣ ╨▓╤Л╨┐╤Г╤Б╨║╨░. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨┤╨╡╤А╨╢╨░╤В╨╡╨╗╨╕ ╨┐╤А╨╕╨▓╨╕╨╗╨╡╨│╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╤Е ╨░╨║╤Ж╨╕╨╣, ╨║╨░╨║ ╨┐╤А╨░╨▓╨╕╨╗╨╛, ╨╜╨╡ ╨╕╨╝╨╡╤О╤В ╨┐╤А╨░╨▓╨░ ╨│╨╛╨╗╨╛╤Б╨░. ╨в╨╡╨╝ ╨╜╨╡ ╨╝╨╡╨╜╨╡╨╡, ╨╕╤Е ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П ╨┐╨╛╨│╨░╤И╨░╤О╤В╤Б╤П ╨┐╨╡╤А╨╡╨┤ ╨╛╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╝╨╕ ╨░╨║╤Ж╨╕╤П╨╝╨╕ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╛╨▓ ╨▓╨╛ ╨▓╤А╨╡╨╝╤П ╨╗╨╕╨║╨▓╨╕╨┤╨░╤Ж╨╕╨╕. ╨з╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ ╨╕ ╨╛╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕╨Ю╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕╨Ю╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╤О╤В ╤Б╨╛╨▒╨╛╨╣ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨░╨║╤Ж╨╕╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╕ ╤Г╤З╨╕╤В╤Л╨▓╨░╤О╤В╤Б╤П ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╡. ╨Ю╨╜ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤Г╤В╨╡╨╝ ╨▓╤Л╤З╨╕╤В╨░╨╜╨╕╤П ╨╜╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╕╨╖ ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨▓ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨╝ ╨║╨░╨┐╨╕╤В╨░╨╗╨╡ ╨▒╨░╨╗╨░╨╜╤Б╨░ ╨╡╤Б╤В╤М ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╡ ╤А╨░╨╖╨┤╨╡╨╗╤Л ╨Р╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨С╨░╨╗╨░╨╜╤Б╨░ ╨Р╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨╛╤Б╤В╨░╤В╨╛╤З╨╜╤Г╤О ╨┤╨╛╨╗╤О ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╛╨▓ ╨▓ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╕ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨║╨░╨║ ╤А╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╨░╨║╤В╨╕╨▓╨░╨╝╨╕ ╨╕ ╨┐╨░╤Б╤Б╨╕╨▓╨░╨╝╨╕. ╨Ю╤В╤З╨╡╤В ╨╛╨▒ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨╝ ╨║╨░╨┐╨╕╤В╨░╨╗╨╡ ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╨╛╨╝ ╨╛╤В╤З╨╡╤В╨╡ ╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╛ ╨╛╨┐╨╕╤Б╤Л╨▓╨░╨╡╤В ╨╕╨╖╨╝╨╡╨╜╨╡╨╜╨╕╨╡ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╤Б ╨╜╨░╤З╨░╨╗╨░ ╨┤╨╛ ╨║╨╛╨╜╤Ж╨░ ╨╛╤В╤З╨╡╤В╨╜╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡, ╨╜╨░╨┐╤А╨╕╨╝╨╡╤А, ╨╛╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕, ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨╛╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗╨Ф╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨╛╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗╨Ф╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨╛╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╕╨╗╨╕ ╨╕╨╖╨▒╤Л╤В╨╛╨║ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ тАФ ╤Н╤В╨╛ ╨┐╤А╨╡╨▓╤Л╤И╨╡╨╜╨╕╨╡ ╤Б╤Г╨╝╨╝╤Л, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╨╛╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╤Б╨▓╨╡╤А╤Е ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨░╨║╤Ж╨╕╨╣ ╨╛╤В ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А╨╛╨▓ ╨▓╨╛ ╨▓╤А╨╡╨╝╤П IPO. ╨н╤В╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤М, ╨║╨╛╤В╨╛╤А╤Г╤О ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П, ╨║╨╛╨│╨┤╨░ ╨╛╨╜╨░ ╨▓╨┐╨╡╤А╨▓╤Л╨╡ ╨▓╤Л╨┐╤Г╤Б╨║╨░╨╡╤В ╨░╨║╤Ж╨╕╨╕ ╨╜╨░ ╨╛╤В╨║╤А╤Л╤В╨╛╨╝ ╤А╤Л╨╜╨║╨╡. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡, ╨╜╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М╨Э╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М╨Э╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В╤Б╤П ╨║╨░╨║ ╤Б╨╛╨▓╨╛╨║╤Г╨┐╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╨░╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨┤╨╛ ╨┤╨░╤В╤Л ╨┐╨╛╤Б╨╗╨╡ ╨║╨╛╤А╤А╨╡╨║╤В╨╕╤А╨╛╨▓╨║╨╕ ╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╤П ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ ╨╕╨╗╨╕ ╨╛╤Б╤В╨░╨╗╤М╨╜╤Л╨╡ ╨▓╤Л╨┐╨╗╨░╤В╤Л ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А╨░╨╝ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨Ю╨╜ ╨┐╨╛╨║╨░╨╖╨░╨╜ ╨║╨░╨║ ╤З╨░╤Б╤В╤М ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨▓ ╨┐╨░╤Б╤Б╨╕╨▓╨╡ ╨▒╨░╨╗╨░╨╜╤Б╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡, ╨╕ ╨║╨░╨╖╨╜╨░╤З╨╡╨╣╤Б╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕╨Ъ╨░╨╖╨╜╨░╤З╨╡╨╣╤Б╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕╨Ъ╨░╨╖╨╜╨░╤З╨╡╨╣╤Б╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕ тАФ ╤Н╤В╨╛ ╨░╨║╤Ж╨╕╨╕, ╨▓╤Л╨║╤Г╨┐╨╗╨╡╨╜╨╜╤Л╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣-╤Н╨╝╨╕╤В╨╡╨╜╤В╨╛╨╝ ╤Г ╨╡╨╡ ╨╜╤Л╨╜╨╡╤И╨╜╨╕╤Е ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╛╨▓, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╛╤Б╤В╨░╤О╤В╤Б╤П ╨╜╨╡╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╜╤Л╨╝╨╕. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨╛╨╜ ╨╜╨╡ ╤Г╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤А╨╕ ╤А╨░╤Б╤З╨╡╤В╨╡ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╜╨░ ╨░╨║╤Ж╨╕╤О ╨╕╨╗╨╕ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ ╨Ъ╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡. ╨б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨░╨╗╤М╤В╨╡╤А╨╜╨░╤В╨╕╨▓╨╜╤Л╨╣ ╨┐╨╛╨┤╤Е╨╛╨┤ ╨║ ╤А╨░╤Б╤З╨╡╤В╤Г ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨▓╤Л╨│╨╗╤П╨┤╨╕╤В ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝:

╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = ╨Ю╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕ + ╨Я╤А╨╕╨▓╨╕╨╗╨╡╨│╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕ + ╨Ф╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨╛╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ + ╨Э╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М тАУ ╨Ъ╨░╨╖╨╜╨░╤З╨╡╨╣╤Б╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

• ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕
  • ╨Я╨╛╤И╨░╨│╨╛╨▓╤Л╨╣ ╤А╨░╤Б╤З╨╡╤В ╨║╨░╨┐╨╕╤В╨░╨╗╨░
  • ╨Я╤А╨╕╨╝╨╡╤А╤Л
    • ╨Я╤А╨╕╨╝╨╡╤А тДЦ1
    • ╨Я╤А╨╕╨╝╨╡╤А #2
  • ╨Р╨║╤В╤Г╨░╨╗╤М╨╜╨╛╤Б╤В╤М ╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡ ╤Д╨╛╤А╨╝╤Г╨╗╤Л ╨║╨░╨┐╨╕╤В╨░╨╗╨░
  • ╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕:

╨Я╨╛╤И╨░╨│╨╛╨▓╤Л╨╣ ╤А╨░╤Б╤З╨╡╤В ╨║╨░╨┐╨╕╤В╨░╨╗╨░

╨а╨░╤Б╤З╨╡╤В ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╤П ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨┐╤А╨╛╤Б╤В ╨╕ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨┐╨╛╨╗╤Г╤З╨╡╨╜ ╨▓ ╨┤╨▓╨░ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е ╤И╨░╨│╨░:

• ╨и╨░╨│ 1: ╨Т╨╛-╨┐╨╡╤А╨▓╤Л╤Е, ╤Б╨╛╨▒╨╡╤А╨╕╤В╨╡ ╨╛╨▒╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨╕ ╨╛╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╕╨╖ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╨╛╨│╨╛ ╨╛╤В╤З╨╡╤В╨░╨С╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨╛╤В╤З╨╡╤В╨С╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨╛╤В╤З╨╡╤В тАФ ╤Н╤В╨╛ ╨╛╨┤╨╕╨╜ ╨╕╨╖ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╤Е ╨╛╤В╤З╨╡╤В╨╛╨▓ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨▓ ╨║╨╛╤В╨╛╤А╨╛╨╝ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╨╡╨╜╤Л ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗, ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╕ ╨░╨║╤В╨╕╨▓╤Л ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨▓ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨╝╨╛╨╝╨╡╨╜╤В ╨▓╤А╨╡╨╝╨╡╨╜╨╕. ╨Ю╨╜ ╨╛╤Б╨╜╨╛╨▓╨░╨╜ ╨╜╨░ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝ ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╨╕, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╨│╨╗╨░╤Б╨╕╤В, ╤З╤В╨╛ ╤Б╤Г╨╝╨╝╨░ ╨╛╨▒╤Й╨╕╤Е ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓ ╨╕ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╤А╨░╨▓╨╜╨░ ╨╛╨▒╤Й╨╕╨╝ ╨░╨║╤В╨╕╨▓╨░╨╝ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡.
• ╨и╨░╨│ 2:

• ╨Э╨░╨║╨╛╨╜╨╡╤Ж, ╨╝╤Л ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╨╝ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗, ╨▓╤Л╤З╨╕╤В╨░╤П ╨╛╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╕╨╖ ╨╛╨▒╤Й╨╕╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓.

╨б ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╤В╨╛╤А╨╛╨╜╤Л, ╨╝╤Л ╤В╨░╨║╨╢╨╡ ╨╝╨╛╨╢╨╡╨╝ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗, ╨▓╤Л╨┐╨╛╨╗╨╜╨╕╨▓ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╡ ╤И╨░╨│╨╕:

• ╨и╨░╨│ 1: ╨Т╨╛-╨┐╨╡╤А╨▓╤Л╤Е, ╤Б╨╛╨▒╨╡╤А╨╕╤В╨╡ ╨▓╨╝╨╡╤Б╤В╨╡ ╨▓╤Б╨╡ ╨║╨░╤В╨╡╨│╨╛╤А╨╕╨╕ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨╕╨╖ ╨▒╨░╨╗╨░╨╜╤Б╨░. ╨в╨╛ ╨╡╤Б╤В╤М ╨╛╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕, ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨╛╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗, ╨╜╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨╕ ╨║╨░╨╖╨╜╨░╤З╨╡╨╣╤Б╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕.
• ╨и╨░╨│ 2: ╨Ч╨░╤В╨╡╨╝ ╨┤╨╛╨▒╨░╨▓╤М╤В╨╡ ╨▓╤Б╨╡ ╨║╨░╤В╨╡╨│╨╛╤А╨╕╨╕, ╨║╤А╨╛╨╝╨╡ ╨║╨░╨╖╨╜╨░╤З╨╡╨╣╤Б╨║╨╕╤Е ╨░╨║╤Ж╨╕╨╣, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛ ╨▓╤Л╤З╨╡╤Б╤В╤М ╨╕╨╖ ╤Б╤Г╨╝╨╝╤Л, ╨║╨░╨║ ╨┐╨╛╨║╨░╨╖╨░╨╜╨╛ ╨╜╨╕╨╢╨╡.

╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = ╨Ю╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕ + ╨Я╤А╨╕╨▓╨╕╨╗╨╡╨│╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕ + ╨Ф╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨╛╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ + ╨Э╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М тАУ ╨Ъ╨░╨╖╨╜╨░╤З╨╡╨╣╤Б╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕

╨Я╤А╨╕╨╝╨╡╤А╤Л

.free_excel_div{╤Д╨╛╨╜:#d9d9d9;╤А╨░╨╖╨╝╨╡╤А ╤И╤А╨╕╤Д╤В╨░:16px;╤А╨░╨┤╨╕╤Г╤Б ╨│╤А╨░╨╜╨╕╤Ж╤Л:7px;╨┐╨╛╨╖╨╕╤Ж╨╕╤П:╨╛╤В╨╜╨╛╤Б╨╕╤В╨╡╨╗╤М╨╜╨░╤П;margin:30px;padding:25px 25px 25px 45px}.free_excel_div:before{content:»»;╤Д╨╛╨╜:url(╤Ж╨╡╨╜╤В╤А ╤Ж╨╡╨╜╤В╤А ╨▒╨╡╨╖ ╨┐╨╛╨▓╤В╨╛╤А╨░ #207245;╤И╨╕╤А╨╕╨╜╨░:70px;╨▓╤Л╤Б╨╛╤В╨░:70px;╨┐╨╛╨╖╨╕╤Ж╨╕╤П:╨░╨▒╤Б╨╛╨╗╤О╤В╨╜╨░╤П;╨▓╨╡╤А╤Е:50%;margin-top:-35px;╤Б╨╗╨╡╨▓╨░:-35px;╨│╤А╨░╨╜╨╕╤Ж╨░:5px ╤Б╨┐╨╗╨╛╤И╨╜╨░╤П #fff;╨│╤А╨░╨╜╨╕╤Ж╨░-╤А╨░╨┤╨╕╤Г╤Б:50%} ╨Т╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╤Б╨║╨░╤З╨░╤В╤М ╤Н╤В╨╛╤В ╤И╨░╨▒╨╗╨╛╨╜ Excel ╤Д╨╛╤А╨╝╤Г╨╗╤Л ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨╖╨┤╨╡╤Б╤М — ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ Excel ╨и╨░╨▒╨╗╨╛╨╜

╨Я╤А╨╕╨╝╨╡╤А тДЦ1

╨Ф╨░╨▓╨░╨╣╤В╨╡ ╤А╨░╤Б╤Б╨╝╨╛╤В╤А╨╕╨╝ ╨┐╤А╨╕╨╝╨╡╤А ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨┤╨╗╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨┐╨╛╨┤ ╨╜╨░╨╖╨▓╨░╨╜╨╕╨╡╨╝ ABC Limited. ╨Ъ╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╖╨░╨╜╨╕╨╝╨░╨╡╤В╤Б╤П ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝ ╤А╨╛╨╗╨╕╨║╨╛╨▓╤Л╤Е ╨║╨╛╨╜╤М╨║╨╛╨▓ ╨┐╨╛ ╨╕╨╜╨┤╨╕╨▓╨╕╨┤╤Г╨░╨╗╤М╨╜╨╛╨╝╤Г ╨╖╨░╨║╨░╨╖╤Г ╨║╨░╨║ ╨┤╨╗╤П ╨┐╤А╨╛╤Д╨╡╤Б╤Б╨╕╨╛╨╜╨░╨╗╤М╨╜╤Л╤Е, ╤В╨░╨║ ╨╕ ╨┤╨╗╤П ╨╗╤О╨▒╨╕╤В╨╡╨╗╨╡╨╣ ╤Д╨╕╨│╤Г╤А╨╜╨╛╨│╨╛ ╨║╨░╤В╨░╨╜╨╕╤П. ╨б╨╛╨│╨╗╨░╤Б╨╜╨╛ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╨╛╨╝╤Г ╨╛╤В╤З╨╡╤В╤Г ABC Limited ╨╖╨░ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨│╨╛╨┤, ╨╖╨░╨║╨╛╨╜╤З╨╕╨▓╤И╨╕╨╣╤Б╤П 31 ╨╝╨░╤А╤В╨░ 20XX ╨│╨╛╨┤╨░, ╨╛╨▒╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╤О╤В 750 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╨░ ╨╛╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╤О╤В 450 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓.

╨Ф╨░╨╜╨╜╤Л╨╣,

• ╨Ю╨▒╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л = 750 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р.
• ╨Ю╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ = 450 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р.

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╤А╨░╤Б╤З╨╡╤В ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨▓╤Л╨┐╨╛╨╗╨╜╨╡╨╜ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝:

• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 750┬а000тАУ450┬а000┬а╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨╛╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨▒╤Г╨┤╨╡╤В тАУ

• = 300 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨╛╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ABC Limited ╨┐╨╛ ╤Б╨╛╤Б╤В╨╛╤П╨╜╨╕╤О ╨╜╨░ 31 ╨╝╨░╤А╤В╨░ 20XX ╨│╨╛╨┤╨░ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 300 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓.

╨Я╤А╨╕╨╝╨╡╤А #2

╨Ф╨░╨▓╨░╨╣╤В╨╡ ╨▓╨╛╨╖╤М╨╝╨╡╨╝ ╤А╨╡╨░╨╗╤М╨╜╤Л╨╣ ╨┐╤А╨╕╨╝╨╡╤А ╨│╨╛╨┤╨╛╨▓╤Л╤Е ╨╛╤В╤З╨╡╤В╨╛╨▓ Apple Inc. ╨У╨╛╨┤╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨У╨╛╨┤╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В тАФ ╤Н╤В╨╛ ╨┤╨╛╨║╤Г╨╝╨╡╨╜╤В, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨║╨╛╤А╨┐╨╛╤А╨░╤Ж╨╕╤П ╨┐╤Г╨▒╨╗╨╕╨║╤Г╨╡╤В ╨┤╨╗╤П ╤Б╨▓╨╛╨╕╤Е ╨▓╨╜╤Г╤В╤А╨╡╨╜╨╜╨╕╤Е ╨╕ ╨▓╨╜╨╡╤И╨╜╨╕╤Е ╨╖╨░╨╕╨╜╤В╨╡╤А╨╡╤Б╨╛╨▓╨░╨╜╨╜╤Л╤Е ╤Б╤В╨╛╤А╨╛╨╜, ╤З╤В╨╛╨▒╤Л ╨╛╨┐╨╕╤Б╨░╤В╤М ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╤Л ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Г╤О ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤О ╨╕ ╤А╨░╤Б╨║╤А╤Л╤В╨╕╨╡ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╕, ╤Б╨▓╤П╨╖╨░╨╜╨╜╨╛╨╣ ╤Б ╨╡╨╡ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╤М╤О. ╨б╨╛ ╨▓╤А╨╡╨╝╨╡╨╜╨╡╨╝ ╤Н╤В╨╕ ╨╛╤В╤З╨╡╤В╤Л ╤Б╤В╨░╨╗╨╕ ╤О╤А╨╕╨┤╨╕╤З╨╡╤Б╨║╨╕╨╝╨╕ ╨╕ ╨╜╨╛╤А╨╝╨░╤В╨╕╨▓╨╜╤Л╨╝╨╕ ╤В╤А╨╡╨▒╨╛╨▓╨░╨╜╨╕╤П╨╝╨╕. ╨г╨╖╨╜╨░╨╣╤В╨╡ ╨▒╨╛╨╗╤М╤И╨╡ ╨╛╤В 29 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2018 ╨│. ╨╕ 30 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2017 ╨│. ╨┤╨╗╤П ╤А╨░╤Б╤З╨╡╤В╨░ ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░. ╨Ф╨╛╤Б╤В╤Г╨┐╨╜╨░ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨░╤П ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤П:

╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨╕╤Б╤Е╨╛╨┤╤П ╨╕╨╖ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╜╨╛╨╣ ╨▓╤Л╤И╨╡ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╕, ╨╝╤Л ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╡╨╝ ╨╛╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╤П, ╤Г╨┐╨╛╨╝╤П╨╜╤Г╤В╤Л╨╡ ╨▓╤Л╤И╨╡.

#1 тАУ ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = ╨Ю╨▒╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л тАУ ╨Ю╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░

╨Ш╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╤Н╤В╨╛ ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╨╡, ╨╝╤Л ╨▓╤Л╨┐╨╛╨╗╨╜╨╕╨╝ ╤А╨░╤Б╤З╨╡╤В ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨║╨░╨║ ╨╜╨░ 29 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2018 ╨│., ╤В╨░╨║ ╨╕ ╨╜╨░ 30 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2017 ╨│.

╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╜╨░ 30 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2017 ╨│.

• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 3,75,319-2,41,272;
• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 1 34 047;

╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╜╨░ 29 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2018 ╨│.

• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 3,65,725 тАУ 2,58,578;
• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 1 07 147;

# 2 — ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = ╨╛╨▒╤Л╨║╨╜╨╛╨▓╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤Ж╨╕╨╕ ╨╕ ╨┤╨╛╨▒╨░╨▓╨╛╤З╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ + ╨╜╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М + ╨╜╨░╨║╨╛╨┐╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╤А╨╛╤З╨╕╨╣ ╤Б╨╛╨▓╨╛╨║╤Г╨┐╨╜╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤ / (╤Г╨▒╤Л╤В╨╛╨║)

╨Ш╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╤Н╤В╨╛ ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╨╡, ╨╝╤Л ╨▓╤Л╨┐╨╛╨╗╨╜╨╕╨╝ ╤А╨░╤Б╤З╨╡╤В ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨║╨░╨║ ╨╜╨░ 29 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2018 ╨│., ╤В╨░╨║ ╨╕ ╨╜╨░ 30 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2017 ╨│.

╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╜╨░ 30 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2017 ╨│.

• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 35 867 + 98 330 тАУ 150
• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 1 34 047

╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╜╨░ 29 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2018 ╨│.

• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 40 201 + 70 400 + (-3 454)
• ╨Ю╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = 107 147

╨н╤В╨╛ ╨╛╨╖╨╜╨░╤З╨░╨╡╤В, ╤З╤В╨╛ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ Apple Inc. ╤Г╨╝╨╡╨╜╤М╤И╨╕╨╗╤Б╤П. ╨б╨╛ 134 047 ╨╝╨╗╨╜ тАЛтАЛ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨╜╨░ 30 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2017 ╨│╨╛╨┤╨░ ╨┤╨╛ 107 147 ╨╝╨╗╨╜ тАЛтАЛ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨╜╨░ 29 ╤Б╨╡╨╜╤В╤П╨▒╤А╤П 2018 ╨│╨╛╨┤╨░.

╨Р╨║╤В╤Г╨░╨╗╤М╨╜╨╛╤Б╤В╤М ╨╕ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡ ╤Д╨╛╤А╨╝╤Г╨╗╤Л ╨║╨░╨┐╨╕╤В╨░╨╗╨░

╨Я╨╛╨╜╨╕╨╝╨░╨╜╨╕╨╡ ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╤П ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨╕╨╝╨╡╨╡╤В ╤А╨╡╤И╨░╤О╤Й╨╡╨╡ ╨╖╨╜╨░╤З╨╡╨╜╨╕╨╡ ╤Б ╤В╨╛╤З╨║╨╕ ╨╖╤А╨╡╨╜╨╕╤П ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А╨░. ╨Ю╨╜ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╤А╨╡╨░╨╗╤М╨╜╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┤╨╛╨╗╨╕ ╨▓ ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕. ╨Р╨║╤Ж╨╕╨╛╨╜╨╡╤А╤Л ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╛╨▒╤Л╤З╨╜╨╛ ╨╖╨░╨╕╨╜╤В╨╡╤А╨╡╤Б╨╛╨▓╨░╨╜╤Л ╨▓ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨╝ ╨║╨░╨┐╨╕╤В╨░╨╗╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╨╡╨╜ ╨╕╤Е ╨░╨║╤Ж╨╕╤П╨╝╨╕. ╨Р╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨╖╨░╨▓╨╕╤Б╨╕╤В ╨╛╤В ╨╛╨▒╤Й╨╡╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А, ╨▒╨╡╤Б╨┐╨╛╨║╨╛╤П╤Й╨╕╨╣╤Б╤П ╨╛ ╤Б╨▓╨╛╨╕╤Е ╨┤╨╛╤Е╨╛╨┤╨░╤Е, ╤В╨░╨║╨╢╨╡ ╨▒╤Г╨┤╨╡╤В ╨▒╨╡╤Б╨┐╨╛╨║╨╛╨╕╤В╤М╤Б╤П ╨╕ ╨╛ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕.

╨Я╨╛╨║╤Г╨┐╨║╨░ ╨░╨║╤Ж╨╕╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤Б ╤В╨╡╤З╨╡╨╜╨╕╨╡╨╝ ╨▓╤А╨╡╨╝╨╡╨╜╨╕ ╨┤╨░╨╡╤В ╨┐╤А╨╕╨▓╨╕╨╗╨╡╨│╨╕╤О ╨╕╨╗╨╕ ╨┐╤А╨░╨▓╨╛ ╨│╨╛╨╗╨╛╤Б╨╛╨▓╨░╤В╤М ╨╜╨░ ╨▓╤Л╨▒╨╛╤А╨░╤Е ╨▓ ╤Б╨╛╨▓╨╡╤В ╨┤╨╕╤А╨╡╨║╤В╨╛╤А╨╛╨▓. ╨н╤В╨╛ ╤В╨░╨║╨╢╨╡ ╨┤╨░╨╡╤В ╨┐╤А╨╕╤А╨╛╤Б╤В ╨║╨░╨┐╨╕╤В╨░╨╗╨░ ╨┤╨╗╤П ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨░ ╨╕, ╨▓╨╛╨╖╨╝╨╛╨╢╨╜╨╛, ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л. ╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л ╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╤З╨░╤Б╤В╨╕ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╛╤В ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╨▓╤Л╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╨╝╨╛╨╣ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨░╨╝ ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨▒╨╗╨░╨│╨╛╨┤╨░╤А╨╜╨╛╤Б╤В╨╕ ╨╖╨░ ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡ ╨▓ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡. ╨Т╤Б╨╡ ╤Н╤В╨╕ ╨┐╤А╨╡╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨░ ╨▓ ╨║╨╛╨╜╨╡╤З╨╜╨╛╨╝ ╨╕╤В╨╛╨│╨╡ ╤Б╨╛╨╖╨┤╨░╤О╤В ╨┐╨╛╤Б╤В╨╛╤П╨╜╨╜╤Л╨╣ ╨╕╨╜╤В╨╡╤А╨╡╤Б ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨░ ╨║ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨╝╤Г ╨║╨░╨┐╨╕╤В╨░╨╗╤Г ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕.

╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕:

╨н╤В╨░ ╤Б╤В╨░╤В╤М╤П ╨▒╤Л╨╗╨░ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝ ╨┐╨╛ ╤Д╨╛╤А╨╝╤Г╨╗╨╡ ╨║╨░╨┐╨╕╤В╨░╨╗╨░. ╨Ч╨┤╨╡╤Б╤М ╨╝╤Л ╤Г╨╖╨╜╨░╨╡╨╝, ╨║╨░╨║ ╤А╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╨╛╨▒╤Й╨╕╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╨╡╨│╨╛ ╤Д╨╛╤А╨╝╤Г╨╗╤Г, ╨┐╤А╨░╨║╤В╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨┐╤А╨╕╨╝╨╡╤А╤Л ╨╕ ╨╖╨░╨│╤А╤Г╨╢╨░╨╡╨╝╤Л╨╣ ╤И╨░╨▒╨╗╨╛╨╜ Excel. ╨Т╤Л ╨╝╨╛╨╢╨╡╤В╨╡ ╤Г╨╖╨╜╨░╤В╤М ╨▒╨╛╨╗╤М╤И╨╡ ╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝ ╤Г╤З╨╡╤В╨╡ ╨╕╨╖ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е ╤Б╤В╨░╤В╨╡╨╣ тАУ

• ╨Р╨║╤Ж╨╕╤П ╨┐╨╛ ╨╜╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ FormulaShare At Par Value Formula╨Э╨╛╨╝╨╕╨╜╨░╨╗╤М╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨░╨║╤Ж╨╕╨╣ тАУ ╤Н╤В╨╛ ╨╝╨╕╨╜╨╕╨╝╨░╨╗╤М╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨░╨║╤Ж╨╕╨╣, ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╨╝╨░╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣, ╨▓╤Л╨┐╤Г╤Б╨║╨░╤О╤Й╨╡╨╣ ╤В╨░╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕ ╨┤╨╗╤П ╤И╨╕╤А╨╛╨║╨╛╨╣ ╨┐╤Г╨▒╨╗╨╕╨║╨╕. ╨Ъ╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╜╨╡ ╨▒╤Г╨┤╤Г╤В ╨┐╤А╨╛╨┤╨░╨▓╨░╤В╤М ╤В╨░╨║╨╕╨╡ ╨░╨║╤Ж╨╕╨╕ ╨╜╨░╤Б╨╡╨╗╨╡╨╜╨╕╤О ╨┐╨╛ ╤Ж╨╡╨╜╨╡ ╨╜╨╕╨╢╨╡ ╤Г╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╜╨╛╨╣.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡
• ╨а╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗
• ╨д╨╛╤А╨╝╤Г╨╗╨░ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░
• ╨а╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗