╨╜╨╡╨┤╨╛╨▒╤А╨╛╨╢╨╡╨╗╨░╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╤М

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨С╤Н╨┤╨▓╨╕╨╗╨╗?

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

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

• ╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨С╤Н╨┤╨▓╨╕╨╗╨╗?
  • ╨Ю╨▒╤К╤П╤Б╨╜╨╡╨╜╨╕╨╡
  • ╨Я╤А╨╕╤З╨╕╨╜╤Л ╨╜╨╡╨┤╨╛╨▒╤А╨╛╨╢╨╡╨╗╨░╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕
  • ╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Г╤З╨╡╤В ╨╜╨╡╨┤╨╛╨▒╤А╨╛╨╢╨╡╨╗╨░╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕
  • ╨Ц╤Г╤А╨╜╨░╨╗╤М╨╜╤Л╨╡ ╨╖╨░╨┐╨╕╤Б╨╕ ╨╖╨╗╨╛╨╣ ╨▓╨╛╨╗╨╕
  • ╨Я╤А╨╕╨╝╨╡╤А
  • ╨Ч╨░╨║╨╗╤О╤З╨╡╨╜╨╕╨╡
  • ╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

╨Ю╨▒╤К╤П╤Б╨╜╨╡╨╜╨╕╨╡

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

╨Я╤А╨╕╤З╨╕╨╜╤Л ╨╜╨╡╨┤╨╛╨▒╤А╨╛╨╢╨╡╨╗╨░╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕

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

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

╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╣ ╤Г╤З╨╡╤В ╨╜╨╡╨┤╨╛╨▒╤А╨╛╨╢╨╡╨╗╨░╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕

╨Т ╨б╨╛╨╡╨┤╨╕╨╜╨╡╨╜╨╜╤Л╤Е ╨и╤В╨░╤В╨░╤Е ╨Ч╨░╤П╨▓╨╗╨╡╨╜╨╕╨╡ ╨╛ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨░╤Е ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░ (SFAS) 141 ╨Ю╨▒╤К╨╡╨┤╨╕╨╜╨╡╨╜╨╕╨╡ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨Ю╨▒╤К╨╡╨┤╨╕╨╜╨╡╨╜╨╕╨╡ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨Ю╨▒╤К╨╡╨┤╨╕╨╜╨╡╨╜╨╕╨╡ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ тАФ ╤Н╤В╨╛ ╤В╨╕╨┐ ╤Б╨┤╨╡╨╗╨║╨╕, ╨▓ ╨║╨╛╤В╨╛╤А╨╛╨╣ ╨╛╨┤╨╜╨░ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╤П ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨░╨╡╤В ╨┤╤А╤Г╨│╤Г╤О ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╤О ╨╕, ╤Б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨▒╨╡╤А╨╡╤В ╨╜╨░ ╤Б╨╡╨▒╤П ╨║╨╛╨╜╤В╤А╨╛╨╗╤М ╨╜╨░╨┤ ╨▒╨╕╨╖╨╜╨╡╤Б-╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╤М╤О ╨╕ ╤Б╨╛╤В╤А╤Г╨┤╨╜╨╕╨║╨░╨╝╨╕ ╨┤╤А╤Г╨│╨╛╨╣ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╕. ╨Я╤А╨╛╤Й╨╡ ╨│╨╛╨▓╨╛╤А╤П, ╤Н╤В╨╛ ╨║╨╛╨╜╤Б╨╛╨╗╨╕╨┤╨░╤Ж╨╕╤П ╨┤╨▓╤Г╤Е ╨╕╨╗╨╕ ╨▒╨╛╨╗╨╡╨╡ ╨┐╤А╨╡╨┤╨┐╤А╨╕╤П╤В╨╕╨╣ ╨┤╨╗╤П ╨┤╨╛╤Б╤В╨╕╨╢╨╡╨╜╨╕╤П ╨╛╨▒╤Й╨╡╨╣ ╤Ж╨╡╨╗╨╕ ╨┐╤Г╤В╨╡╨╝ ╤Г╤Б╤В╤А╨░╨╜╨╡╨╜╨╕╤П ╨║╨╛╨╜╨║╤Г╤А╨╡╨╜╤Ж╨╕╨╕.

╨б╨╛╨│╨╗╨░╤Б╨╜╨╛ SFAS 141,

• ╨Х╤Б╨╗╨╕ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨┐╤А╨╡╨▓╤Л╤И╨░╨╡╤В ╤Ж╨╡╨╜╤Г ╨▓╨╛╨╖╨╜╨░╨│╤А╨░╨╢╨┤╨╡╨╜╨╕╤П, ╤Г╨┐╨╗╨░╤З╨╡╨╜╨╜╤Г╤О ╨╖╨░ ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╕╨╡ ╨░╨║╤В╨╕╨▓╨╛╨▓, ╨▓╨╛╨╖╨╜╨╕╨║╨░╤О╤Й╨░╤П ╤А╨░╨╖╨╜╨╕╤Ж╨░ ╨╜╨░╨╖╤Л╨▓╨░╨╡╤В╤Б╤П ╨Ю╤В╤А╨╕╤Ж╨░╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨│╤Г╨┤╨▓╨╕╨╗╨╗╨Ю╤В╤А╨╕╤Ж╨░╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨│╤Г╨┤╨▓╨╕╨╗╨╗╨Ю╤В╤А╨╕╤Ж╨░╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨│╤Г╨┤╨▓╨╕╨╗ тАФ ╤Н╤В╨╛ ╨┐╨╛╨║╤Г╨┐╨║╨░, ╤Б╨╛╨▓╨╡╤А╤И╨╡╨╜╨╜╨░╤П ╨╛╨┤╨╜╨╛╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨┤╨╗╤П ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╕╤П ╨┤╤А╤Г╨│╨╛╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨║╨╛╤В╨╛╤А╨╛╨╣ ╨┐╤А╨╡╨▓╤Л╤И╨░╨╡╤В ╤Д╨░╨║╤В╨╕╤З╨╡╤Б╨║╨░╤П ╤Г╨┐╨╗╨░╤З╨╡╨╜╨╜╨░╤П ╤Б╤Г╨╝╨╝╨░. ╨Ч╨┤╨╡╤Б╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П-╨┐╤А╨╛╨┤╨░╨▓╨╡╤Ж ╤Б╤В╨░╨╗╨║╨╕╨▓╨░╨╡╤В╤Б╤П ╤Б ╤В╤А╤Г╨┤╨╜╨╛╤Б╤В╤П╨╝╨╕ ╨╕ ╨│╨╛╤В╨╛╨▓╨░ ╤А╨░╤Б╨┐╤А╨╛╨┤╨░╤В╤М ╤Б╨▓╨╛╨╕ ╨░╨║╤В╨╕╨▓╤Л ╨┐╨╛ ╨╝╨╕╨╖╨╡╤А╨╜╨╛╨╣ ╤Ж╨╡╨╜╨╡. ╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╤М╤И╨╡.
• ╨Т ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╤Е ╨║╨╜╨╕╨│╨░╤Е ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨░╤В╨╡╨╗╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╤В╤А╨╕╤Ж╨░╤В╨╡╨╗╤М╨╜╨╛╨│╨╛ ╨│╤Г╨┤╨▓╨╕╨╗╨╗╨░ ╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В╤Б╤П ╨╜╨░ ╤Г╨╝╨╡╨╜╤М╤И╨╡╨╜╨╕╨╡ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨▓╨╜╨╡╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓. ╨Т╨╜╨╡╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л. ╨Т╨╜╨╡╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л тАФ ╤Н╤В╨╛ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л, ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨░╨╡╨╝╤Л╨╡ ╨┤╨╗╤П ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╤П ╨▓ ╨▒╨╕╨╖╨╜╨╡╤Б╨╡, ╨╕ ╨▓╤Л╨│╨╛╨┤╤Л ╨╛╤В ╨╜╨╕╤Е ╨╝╨╛╨│╤Г╤В ╨╜╨░╨║╨░╨┐╨╗╨╕╨▓╨░╤В╤М╤Б╤П. ╨╜╨░ ╨┐╤А╨╛╤В╤П╨╢╨╡╨╜╨╕╨╕ ╨╝╨╜╨╛╨│╨╕╤Е ╨╗╨╡╤В. ╨н╤В╨╕ ╨░╨║╤В╨╕╨▓╤Л ╤А╨░╤Б╨║╤А╤Л╨▓╨░╤О╤В ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤О ╨╛╨▒ ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╛╨╜╨╜╨╛╨╣ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╕ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨╝╨░╤В╨╡╤А╨╕╨░╨╗╤М╨╜╤Л╨╝╨╕ ╨╕╨╗╨╕ ╨╜╨╡╨╝╨░╤В╨╡╤А╨╕╨░╨╗╤М╨╜╤Л╨╝╨╕. ╨Я╤А╨╕╨╝╨╡╤А╤Л ╨▓╨║╨╗╤О╤З╨░╤О╤В ╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛, ╨╖╨░╨▓╨╛╨┤╤Л, ╨╛╨▒╨╛╤А╤Г╨┤╨╛╨▓╨░╨╜╨╕╨╡, ╨╖╨╡╨╝╨╗╤О ╨╕ ╨╖╨┤╨░╨╜╨╕╤П, ╨╛╨▒╨╗╨╕╨│╨░╤Ж╨╕╨╕ ╨╕ ╨░╨║╤Ж╨╕╨╕, ╨┐╨░╤В╨╡╨╜╤В╤Л, ╤В╨╛╨▓╨░╤А╨╜╤Л╨╡ ╨╖╨╜╨░╨║╨╕ ╨╕ ╤В.┬а╨┤., ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╨╡ ╨┤╨╛ ╨╜╤Г╨╗╤П.
• ╨Я╨╛╤Б╨╗╨╡ ╤Б╨╜╨╕╨╢╨╡╨╜╨╕╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨▓╨╜╨╡╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨┤╨╛ ╨╜╤Г╨╗╤П ╨╛╤Б╤В╨░╤В╨╛╤З╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╨╗╨╛╤Е╨╛╨╣ ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╨╕ ╨┐╤А╨╕╨╖╨╜╨░╨╡╤В╤Б╤П ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨з╤А╨╡╨╖╨▓╤Л╤З╨░╨╣╨╜╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕. ╨з╤А╨╡╨╖╨▓╤Л╤З╨░╨╣╨╜╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕ ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╤В╨╡╨╝ ╤Б╨╛╨▒╤Л╤В╨╕╤П╨╝, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╤Б╤З╨╕╤В╨░╨╡╤В ╨╜╨╡╨╛╨▒╤Л╤З╨╜╤Л╨╝╨╕, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╛╨╜╨╕ ╨╜╨╛╤Б╤П╤В ╨╜╨╡╤З╨░╤Б╤В╤Л╨╣ ╤Е╨░╤А╨░╨║╤В╨╡╤А. ╨Я╤А╨╕╨▒╤Л╨╗╨╕ ╨╕╨╗╨╕ ╤Г╨▒╤Л╤В╨║╨╕, ╨▓╨╛╨╖╨╜╨╕╨║╨░╤О╤Й╨╕╨╡ ╨▓ ╤Б╨▓╤П╨╖╨╕ ╤Б ╤Н╤В╨╕╨╝╨╕ ╤Б╤В╨░╤В╤М╤П╨╝╨╕, ╤А╨░╤Б╨║╤А╤Л╨▓╨░╤О╤В╤Б╤П ╨╛╤В╨┤╨╡╨╗╤М╨╜╨╛ ╨▓ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╝ ╨╛╤В╤З╨╡╤В╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╤З╨╕╤В╨░╨╣╤В╨╡ ╨▓ ╨Ю╤В╤З╨╡╤В╨╡ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е.

╨Ь╨╜╨╛╨│╨╕╨╡ ╤Б╤В╤А╨░╨╜╤Л ╨┐╤А╨╕╨╖╨╜╨░╤О╤В ╨╛╤В╤А╨╕╤Ж╨░╤В╨╡╨╗╤М╨╜╤Л╨╣ ╨│╤Г╨┤╨▓╨╕╨╗ ╨╕╨╗╨╕ ╨╜╨╡╨│╨░╤В╨╕╨▓╨╜╤Г╤О ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╤О ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╨Ь╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Л╨╝ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╛╨╝ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ (╨Ь╨б╨д╨Ю) 3 ╨╕ ╨║╨╛╨┤╨╕╤Д╨╕╨║╨░╤Ж╨╕╨╡╨╣ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨░ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░ (ASC) 805, ╨▓ ╨║╨╛╤В╨╛╤А╤Л╤Е ╤Б╨╛╨┤╨╡╤А╨╢╨╕╤В╤Б╤П ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛ ╨┐╨╛ ╨┐╤А╨╕╨╖╨╜╨░╨╜╨╕╤О ╨╛╤В╤А╨╕╤Ж╨░╤В╨╡╨╗╤М╨╜╨╛╨│╨╛ ╨│╤Г╨┤╨▓╨╕╨╗╨░. ╨Я╨╛╤А╤П╨┤╨╛╨║ ╤Г╤З╨╡╤В╨░ ╤В╨░╨║╨╛╨╣ ╨╢╨╡, ╨║╨░╨║ ╤Г╨║╨░╨╖╨░╨╜╨╛ ╨▓╤Л╤И╨╡ ╨┤╨╗╤П ╨Ь╨б╨д╨Ю (IFRS) 3, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╛╨╜ ╤Б╨╛╤З╨╡╤В╨░╨╡╤В ╨▓ ╤Б╨╡╨▒╨╡ ╤Б╨╛╨┤╨╡╤А╨╢╨░╨╜╨╕╨╡ SFAS, ╨┐╤А╨░╨▓╨╕╨╗ SEC ╨╕ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╣ FASB.

╨Ц╤Г╤А╨╜╨░╨╗╤М╨╜╤Л╨╡ ╨╖╨░╨┐╨╕╤Б╨╕ ╨╖╨╗╨╛╨╣ ╨▓╨╛╨╗╨╕

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

╨Ц╤Г╤А╨╜╨░╨╗

DateParticularsFolioDebitCreditXXX╨б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨▓╤Б╨╡╤Е ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓ 0,00 $ ╨▓ ╨▒╨░╨╜╨║ 0,00 $ ╨╜╨░ ╤З╤А╨╡╨╖╨▓╤Л╤З╨░╨╣╨╜╤Г╤О ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨╛╤В ╨▓╤Л╨│╨╛╨┤╨╜╨╛╨╣ ╨┐╨╛╨║╤Г╨┐╨║╨╕ 0,00 $(╨Ъ╤А╨░╤В╨║╨╛╨╡ ╨╛╨┐╨╕╤Б╨░╨╜╨╕╨╡ ╤Б╨┤╨╡╨╗╨║╨╕)

╨Я╤А╨╕╨╝╨╡╤А

╨Ф╨╛╨┐╤Г╤Б╤В╨╕╨╝, ABC Inc. ╨┐╤А╨╕╨╛╨▒╤А╨╡╨╗╨░ ╨▓╨╡╤Б╤М ╨▒╨╕╨╖╨╜╨╡╤Б XYZ Inc. ╨╖╨░ ╨▓╨╛╨╖╨╜╨░╨│╤А╨░╨╢╨┤╨╡╨╜╨╕╨╡ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 500 ╨╝╨╕╨╗╨╗╨╕╨╛╨╜╨╛╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. ╨Э╨░ ╨┤╨░╤В╤Г ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╕╤П ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤А╤Л╨╜╨╛╤З╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤З╨╕╤Б╤В╤Л╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓ XYZ Inc. (╨▓╨║╨╗╤О╤З╨░╤П ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ ╨╕ ╨╛╨▒╨╛╤А╤Г╨┤╨╛╨▓╨░╨╜╨╕╨╡ (╨╛╤Б╨╜╨╛╨▓╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░) ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╨╝ ╨╝╨░╤В╨╡╤А╨╕╨░╨╗╤М╨╜╤Л╨╝ ╨░╨║╤В╨╕╨▓╨░╨╝, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╨╝╤Л╨╝ ╨▓ ╤Е╨╛╨╖╤П╨╣╤Б╤В╨▓╨╡╨╜╨╜╨╛╨╣ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨┤╨╗╨╕╤В╨╡╨╗╤М╨╜╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░ ╨╕╨╗╨╕ ╨╝╨╜╨╛╨│╨╕╤Е ╨╗╨╡╤В. ╨в╨░╨║╨╕╨╡ ╨╜╨╡- ╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨┐╨╛╨║╤Г╨┐╨░╤О╤В╤Б╤П ╨╜╨╡╤З╨░╤Б╤В╨╛, ╨╕ ╨╛╨╜╨╕ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨╗╨╡╨│╨║╨╛ ╨║╨╛╨╜╨▓╨╡╤А╤В╨╕╤А╨╛╨▓╨░╨╜╤Л ╨▓ ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨┤╨╡╨╜╤М╨│╨╕.╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ ╨Ш╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛, ╨╖╨░╨▓╨╛╨┤╤Л ╨╕ ╨╛╨▒╨╛╤А╤Г╨┤╨╛╨▓╨░╨╜╨╕╨╡╨Ш╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛, ╨╖╨░╨▓╨╛╨┤╤Л ╨╕ ╨╛╨▒╨╛╤А╤Г╨┤╨╛╨▓╨░╨╜╨╕╨╡╨Э╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╤М ╨╖╨░╨▓╨╛╨┤╤Л ╨╕ ╨╛╨▒╨╛╤А╤Г╨┤╨╛╨▓╨░╨╜╨╕╨╡ (╨╛╤Б╨╜╨╛╨▓╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░) ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╨╝ ╨╝╨░╤В╨╡╤А╨╕╨░╨╗╤М╨╜╤Л╨╝ ╨░╨║╤В╨╕╨▓╨░╨╝, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╨╡╨╝╤Л╨╝ ╨▓ ╨▒╨╕╨╖╨╜╨╡╤Б-╨╛╨┐╨╡╤А╨░╤Ж╨╕╤П╤Е ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨┤╨╗╨╕╤В╨╡╨╗╤М╨╜╨╛╨│╨╛ ╨▓╤А╨╡╨╝╨╡╨╜╨╕. ╨┐╨╡╤А╨╕╨╛╨┤ ╨╕╨╗╨╕ ╨╝╨╜╨╛╨│╨╛ ╨╗╨╡╤В. ╨в╨░╨║╨╕╨╡ ╨▓╨╜╨╡╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨╜╨╡ ╨┐╨╛╨║╤Г╨┐╨░╤О╤В╤Б╤П ╤З╨░╤Б╤В╨╛, ╨╕ ╨╛╨╜╨╕ ╤В╨░╨║╨╢╨╡ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨╗╨╡╨│╨║╨╛ ╨║╨╛╨╜╨▓╨╡╤А╤В╨╕╤А╨╛╨▓╨░╨╜╤Л ╨▓ ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨┤╨╡╨╜╤М╨│╨╕ (╨┐╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨╕ ╨┐╤А╨╛╤З╨╕╨╡ ╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨╖╨░ ╨▓╤Л╤З╨╡╤В╨╛╨╝ ╨▓╨╜╨╡╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╤Е ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓ ╨╕ ╨║╤А╨░╤В╨║╨╛╤Б╤А╨╛╤З╨╜╤Л╤Е ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓) ╤Б╨╛╤Б╤В╨░╨▓╨╕╨╗╨░ 650 ╨╝╨╕╨╗╨╗╨╕╨╛╨╜╨╛╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р.

╨Ъ╨░╨║ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤А╤Л╨╜╨╛╤З╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤З╨╕╤Б╤В╤Л╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨з╨╕╤Б╤В╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨з╨╕╤Б╤В╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╡ — ╤Н╤В╨╛ ╤Б╤Г╨╝╨╝╨░, ╨╜╨░ ╨║╨╛╤В╨╛╤А╤Г╤О ╨▓╨░╤И╨╕ ╨╛╨▒╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨┐╤А╨╡╨▓╤Л╤И╨░╤О╤В ╨▓╨░╤И╨╕ ╨╛╨▒╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░, ╨╕ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨┐╤Г╤В╨╡╨╝ ╨┐╤А╨╛╤Б╤В╨╛╨│╨╛ ╤Б╨╗╨╛╨╢╨╡╨╜╨╕╤П ╤В╨╛╨│╨╛, ╤З╤В╨╛ ╤Г ╨▓╨░╤Б ╨╡╤Б╤В╤М (╨░╨║╤В╨╕╨▓╤Л), ╨╕ ╨▓╤Л╤З╨╕╤В╨░╨╜╨╕╤П ╨╕╨╖ ╤В╨╛╨│╨╛, ╤З╤В╨╛ ╨▓╤Л ╨┤╨╛╨╗╨╢╨╜╤Л (╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░) . ╨н╤В╨╛ ╤И╨╕╤А╨╛╨║╨╛ ╨╕╨╖╨▓╨╡╤Б╤В╨╜╨╛ ╨║╨░╨║ ╤З╨╕╤Б╤В╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М (NW). ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨╛ XYZ Inc. ╨▒╨╛╨╗╤М╤И╨╡, ╤З╨╡╨╝ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨▓╨╛╨╖╨╜╨░╨│╤А╨░╨╢╨┤╨╡╨╜╨╕╤П, ╤Г╨┐╨╗╨░╤З╨╡╨╜╨╜╨░╤П ABC Inc., ╤В╤А╨░╨╜╨╖╨░╨║╤Ж╨╕╤О ╨╝╨╛╨╢╨╜╨╛ ╨╜╨░╨╖╨▓╨░╤В╤М ╨▓╤Л╨│╨╛╨┤╨╜╨╛╨╣ ╨┐╨╛╨║╤Г╨┐╨║╨╛╨╣╨Т╤Л╨│╨╛╨┤╨╜╨░╤П ╨┐╨╛╨║╤Г╨┐╨║╨░╨Т╤Л╨│╨╛╨┤╨╜╨░╤П ╨┐╨╛╨║╤Г╨┐╨║╨░ ╨┐╤А╨╛╨╕╤Б╤Е╨╛╨┤╨╕╤В, ╨║╨╛╨│╨┤╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨┐╤А╨╕╨╛╨▒╤А╨╡╤В╨░╨╡╤В ╨┤╤А╤Г╨│╤Г╤О ╨║╨╛╨╝╨┐╨░╨╜╨╕╤О ╨┐╨╛ ╤Ж╨╡╨╜╨╡ ╨╜╨╕╨╢╨╡ ╤З╨╡╨╝ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤А╤Л╨╜╨╛╤З╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╡╨│╨╛ ╨░╨║╤В╨╕╨▓╨╛╨▓. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╤Б ╨┐╨╗╨╛╤Е╨╛╨╣ ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╨╡╨╣ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 150 ╨╝╨╕╨╗╨╗╨╕╨╛╨╜╨╛╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р. (500 ╨╝╨╕╨╗╨╗╨╕╨╛╨╜╨╛╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨╝╨╕╨╜╤Г╤Б 650 ╨╝╨╕╨╗╨╗╨╕╨╛╨╜╨╛╨▓ ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р)

ABC Inc. ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╕╨╖╨╜╨░╤В╤М ╨╛╤В╤А╨╕╤Ж╨░╤В╨╡╨╗╤М╨╜╤Г╤О ╨┤╨╡╨╗╨╛╨▓╤Г╤О ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╤О ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 150 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р, ╤Б╨┤╨╡╨╗╨░╨▓ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╤Г╤О ╨╖╨░╨┐╨╕╤Б╤М ╨▓ ╨╢╤Г╤А╨╜╨░╨╗╨╡:

╨Ц╤Г╤А╨╜╨░╨╗

DateParticularsFolioDebitCreditXXXNet-╨Я╤А╨╕╨╛╨▒╤А╨╡╤В╨╡╨╜╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л $650,00 ╨▓ ╨▒╨░╨╜╨║ $500,00 ╨┤╨╛ ╤З╤А╨╡╨╖╨▓╤Л╤З╨░╨╣╨╜╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╛╤В ╨▓╤Л╨│╨╛╨┤╨╜╨╛╨╣ ╨┐╨╛╨║╤Г╨┐╨║╨╕ $150,00(ABC Inc. ╨┐╤А╨╕╨╛╨▒╤А╨╡╨╗╨░ XYZ Inc.)

╨Ч╨░╨║╨╗╤О╤З╨╡╨╜╨╕╨╡

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

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

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

• ╨Ю╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╕╤П ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░
• ╨Р╨╝╨╛╤А╤В╨╕╨╖╨░╤Ж╨╕╤П ╨┤╨╡╨╗╨╛╨▓╨╛╨╣ ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╨╕
• ╨в╨╡╤Б╤В ╨╜╨░ ╨╛╨▒╨╡╤Б╤Ж╨╡╨╜╨╡╨╜╨╕╨╡ ╨┤╨╡╨╗╨╛╨▓╨╛╨╣ ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╨╕
• ╨а╨░╤Б╤Б╤З╨╕╤В╨░╤В╤М ╨┤╨╡╨╗╨╛╨▓╤Г╤О ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╤О