╨Я╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П (PAT)

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П?

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

╨Э╨░╨╗╨╛╨│╨╕ тАУ ╨╜╨╡╨╛╤В╤К╨╡╨╝╨╗╨╡╨╝╨░╤П ╤З╨░╤Б╤В╤М ╤В╨╡╨║╤Г╤Й╨╡╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░. ╨Я╨╛╤Б╨╗╨╡ ╨╛╨┐╨╗╨░╤В╤Л ╨▓╤Б╨╡╤Е ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓, ╨▓╨╜╨╡╤А╨╡╨░╨╗╨╕╨╖╨░╤Ж╨╕╨╛╨╜╨╜╤Л╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓, ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ ╨┐╨╛ ╨║╤А╨╡╨┤╨╕╤В╤Г ╨╕ ╤В. ╨┤. ╨▒╨╕╨╖╨╜╨╡╤Б ╨╛╤Б╤В╨░╨╡╤В╤Б╤П ╨▓ ╤Б╤В╨╛╤А╨╛╨╜╨╡ ╤Б ╨╜╨╡╤Б╨║╨╛╨╗╤М╨║╨╕╨╝╨╕ ╨┐╤А╨╕╨▒╤Л╨╗╤П╨╝╨╕, ╨╕╨╖╨▓╨╡╤Б╤В╨╜╤Л╨╝╨╕ ╨║╨░╨║ ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┤╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨╕╨╗╨╕ PBT. ╨Я╨╛╤Б╨╗╨╡ ╤Н╤В╨╛╨│╨╛ ╨╜╨░╨╗╨╛╨│ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╤Б ╨╕╨╝╨╡╤О╤Й╨╡╨╣╤Б╤П ╨┐╤А╨╕╨▒╤Л╨╗╨╕. ╨Э╨░╨║╨╛╨╜╨╡╤Ж, ╨┐╨╛╤Б╨╗╨╡ ╨▓╤Л╤З╨╡╤В╨░ ╤Б╤Г╨╝╨╝╤Л ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨▒╨╕╨╖╨╜╨╡╤Б ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В ╤З╨╕╤Б╤В╤Г╤О ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨╕╨╗╨╕ ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П (PAT).

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

• ╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П?
  • ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П
  • ╨Я╤А╨╕╨╝╨╡╤А╤Л ╤З╨╕╤Б╤В╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П
    • ╨Я╤А╨╕╨╝╨╡╤А тДЦ1
    • ╨Я╤А╨╕╨╝╨╡╤А #2
  • ╨Я╤А╨╡╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨░
  • ╨Э╨╡╨┤╨╛╤Б╤В╨░╤В╨║╨╕

╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П

╨д╨╛╤А╨╝╤Г╨╗╨░ PAT ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨╛╨┐╨╕╤Б╨░╨╜╨░ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝:

╨Я╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П (PAT) = ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┤╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П (PBT) тАУ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨░╤П ╤Б╤В╨░╨▓╨║╨░

• ╨Я╤А╨╕╨▒╤Л╨╗╤М ╨┤╨╛ ╨▓╤Л╤З╨╡╤В╨░ ╨╜╨░╨╗╨╛╨│╨░: ╨Ю╨╜ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В╤Б╤П ╨╛╨▒╤Й╨╕╨╝╨╕ ╤А╨░╤Б╤Е╨╛╨┤╨░╨╝╨╕ (╨║╨░╨║ ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╤В╨░╨║ ╨╕ ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л (OPEX) ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╤О╤В ╤Б╨╛╨▒╨╛╨╣ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨┐╨╛╨╜╨╡╤Б╨╡╨╜╨╜╤Л╨╡ ╨▓ ╤Е╨╛╨┤╨╡ ╨╛╨▒╤Л╤З╨╜╨╛╨╣ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕, ╨╕ ╨╜╨╡ ╨▓╨║╨╗╤О╤З╨░╤О╤В ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨╜╨╡╨┐╨╛╤Б╤А╨╡╨┤╤Б╤В╨▓╨╡╨╜╨╜╨╛ ╤Б╨▓╤П╨╖╨░╨╜╨╜╤Л╨╡ ╤Б ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝ ╨┐╤А╨╛╨┤╤Г╨║╤Ж╨╕╨╕ ╨╕╨╗╨╕ ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╨╡╨╝ ╤Г╤Б╨╗╤Г╨│. ╨Я╨╛╤Н╤В╨╛╨╝╤Г ╨╛╨╜╨╕ ╨╗╨╡╨│╨║╨╛ ╨┤╨╛╤Б╤В╤Г╨┐╨╜╤Л ╨▓ ╨╛╤В╤З╨╡╤В╨╡ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╨╕ ╨┐╨╛╨╝╨╛╨│╨░╤О╤В ╨┤╨╗╤П ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╤П ╤З╨╕╤Б╤В╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕.╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╤М╤И╨╡ ╨╕ ╨▓╨╜╨╡╤А╨╡╨░╨╗╨╕╨╖╨░╤Ж╨╕╨╛╨╜╨╜╨╛╨╣) ╨╕╤Б╨║╨╗╤О╤З╨░╤О╤В╤Б╤П ╨╕╨╖ ╨╛╨▒╤Й╨╡╨╣ ╨▓╤Л╤А╤Г╤З╨║╨╕ (╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╨░╤П ╨╕ ╨▓╨╜╨╡╤А╨╡╨░╨╗╨╕╨╖╨░╤Ж╨╕╨╛╨╜╨╜╨░╤П ╨▓╤Л╤А╤Г╤З╨║╨░).
• ╨Э╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╨╡: ╨Э╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╨╡ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ PBT, ╨░ ╤Б╤В╨░╨▓╨║╨░ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В╤Б╤П ╨│╨╡╨╛╨│╤А╨░╤Д╨╕╤З╨╡╤Б╨║╨╕╨╝ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╡╨╝ ╤Б╤В╤А╨░╨╜╤Л. ╨Э╨░╨┐╤А╨╕╨╝╨╡╤А, ╤Б╤В╨░╨▓╨║╨░ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨▓ ╨Ш╨╜╨┤╨╕╨╕ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 30% (╨┐╤А╨╕╨▒╨╗╨╕╨╖╨╕╤В╨╡╨╗╤М╨╜╨╛).

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

╨Я╤А╨╕╨╝╨╡╤А╤Л ╤З╨╕╤Б╤В╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П

╨Э╨╕╨╢╨╡ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╤Л ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨┐╤А╨╕╨╝╨╡╤А╤Л PAT.

.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 ┬л╨Я╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П┬╗ ╨╖╨┤╨╡╤Б╤М тАУ ╨Я╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨и╨░╨▒╨╗╨╛╨╜ Excel

╨Я╤А╨╕╨╝╨╡╤А тДЦ1

╨Я╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╤З╤В╨╛ ABC private limited ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В ╨┤╨╛╤Е╨╛╨┤ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 500 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╨░ ╨╡╨╡ ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╨╕ ╨▓╨╜╨╡╤А╨╡╨░╨╗╨╕╨╖╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╤О╤В 150 ╨╕ 68 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╡╨╜╨╜╨╛. ╨б╤В╨░╨▓╨║╨░ ╨╜╨░╨╗╨╛╨│╨░ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 30%. ╨а╨░╤Б╤Б╤З╨╕╤В╨░╨╣╤В╨╡ ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П (PAT) ╨┤╨╗╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕.

╨а╨╡╤И╨╡╨╜╨╕╨╡:

╨Ш╨╖ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╜╤Л╤Е ╨▓╤Л╤И╨╡ ╨┤╨░╨╜╨╜╤Л╤Е ╨┐╨╛╨╗╤Г╤З╨░╨╡╨╝ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╤Г╤О ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤О.

• ╨Ф╨╛╤Е╨╛╨┤ ABC private limited: $500
• ╨Ю╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л: $150
• ╨Э╨╡╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л: $68

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

• ╨Я╨С╨в = 500$-$(150+68)
• = 282$

╨в╨╡╨┐╨╡╤А╤М ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╣╤В╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╤Г╤О ╤Б╤Г╨╝╨╝╤Г, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П PBT ╨╕ ╨╖╨░╨┤╨░╨╜╨╜╤Г╤О ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Г╤О ╤Б╤В╨░╨▓╨║╤Г.

• ╨Э╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╨░╤П ╤Б╤Г╨╝╨╝╨░ = ╨╜╨░╨╗╨╛╨│ @30% ╨╜╨░ PBT
• = (30% ╨╛╤В 282 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р)
• = 84,6 ╨┤╨╛╨╗╨╗╨░╤А╨░ ╨б╨и╨Р

╨Я╨╛╤Н╤В╨╛╨╝╤Г ╨┐╨╛ ╤Д╨╛╤А╨╝╤Г╨╗╨╡

• PAT = ╨Я╤А╨╕╨▒╤Л╨╗╤М ╨┤╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П тАУ ╨Э╨░╨╗╨╛╨│
• =$(282-84,6)
• = 197,4 ╨┤╨╛╨╗╨╗╨░╤А╨░ ╨б╨и╨Р

╨Я╤А╨╕╨╝╨╡╤А #2

╨Я╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╤З╤В╨╛ ╨Р╨▓╤Б╤В╤А╨░╨╗╨╕╤П ╨╕ ╨Э╨╛╨▓╨░╤П ╨Ч╨╡╨╗╨░╨╜╨┤╨╕╤П Banking Group Limited ╨┐╨╛╨╗╤Г╤З╨░╤О╤В ╨┤╨╛╤Е╨╛╨┤ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 14 514 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓, ╨░ ╨╡╨╡ ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╨╕ ╨▓╨╜╨╡╤А╨╡╨░╨╗╨╕╨╖╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╤О╤В 6 508 ╨╕ 3 250 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╡╨╜╨╜╨╛. ╨б╤В╨░╨▓╨║╨░ ╨╜╨░╨╗╨╛╨│╨░ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 28%. ╨а╨░╤Б╤Б╤З╨╕╤В╨░╨╣╤В╨╡ ╤З╨╕╤Б╤В╤Г╤О ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨┤╨╗╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕.

╨а╨╡╤И╨╡╨╜╨╕╨╡:

╨Ш╨╖ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╜╤Л╤Е ╨▓╤Л╤И╨╡ ╨┤╨░╨╜╨╜╤Л╤Е ╨┐╨╛╨╗╤Г╤З╨░╨╡╨╝ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╤Г╤О ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╤О.

• ╨Ф╨╛╤Е╨╛╨┤: 14 514 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р
• ╨Ю╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л: 6 508 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р.
• ╨Э╨╡╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л: 3250 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р.

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

• PBT = 14 514┬а╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓┬атАУ (6┬а508┬а+3┬а250┬а╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р)
• = 4756 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓

╨в╨╡╨┐╨╡╤А╤М ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╣╤В╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╤Г╤О ╤Б╤Г╨╝╨╝╤Г, ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П PBT ╨╕ ╨╖╨░╨┤╨░╨╜╨╜╤Г╤О ╨╜╨░╨╗╨╛╨│╨╛╨▓╤Г╤О ╤Б╤В╨░╨▓╨║╤Г.

• ╨Э╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨░╨│╨░╨╡╨╝╨░╤П ╤Б╤Г╨╝╨╝╨░ = ╨╜╨░╨╗╨╛╨│ @ 28% ╨╜╨░ PBT
• = (28% ╨╛╤В 4756 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р)
• = 1331,68 ╨┤╨╛╨╗╨╗. ╨б╨и╨Р

╨Я╨╛╤Н╤В╨╛╨╝╤Г ╨┐╨╛ ╤Д╨╛╤А╨╝╤Г╨╗╨╡.

• PAT = ╨Я╤А╨╕╨▒╤Л╨╗╤М ╨┤╨╛ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П тАУ ╨Э╨░╨╗╨╛╨│
• = $(4756-1331,68)
• = 3424,32 ╨┤╨╛╨╗╨╗╨░╤А╨░ ╨б╨и╨Р

╨Я╤А╨╡╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨░

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

╨Т╤Б╨╡ ╨▓╤Л╤И╨╡╨┐╨╡╤А╨╡╤З╨╕╤Б╨╗╨╡╨╜╨╜╤Л╨╡ ╤Г╤Б╨╗╨╛╨▓╨╕╤П ╨┐╤А╨╕╨╝╨╡╨╜╤П╤О╤В╤Б╤П ╨┤╨╗╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╨╕, ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨╕╤Е ╨┤╨╛╤Е╨╛╨┤╨╛╨▓ ╨╕ ╨▒╨╛╨╗╨╡╨╡ ╨╜╨╕╨╖╨║╨╕╤Е ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓.

╨Э╨╡╨┤╨╛╤Б╤В╨░╤В╨║╨╕

• ╨Ю╨╜ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╤В╨╛╨╗╤М╨║╨╛ ╨▓ ╤Б╨╗╤Г╤З╨░╨╡ ╤А╨╡╨╜╤В╨░╨▒╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕. ╨Э╨░╨╗╨╛╨│ ╨╜╨╡ ╨┐╤А╨╕╨╝╨╡╨╜╤П╨╡╤В╤Б╤П ╨▓╨╛ ╨▓╤А╨╡╨╝╤П ╤Г╨▒╤Л╤В╨║╨╛╨▓; ╤Б╨╗╨╡╨┤╨╛╨▓╨░╤В╨╡╨╗╤М╨╜╨╛, ╨▒╨╕╨╖╨╜╨╡╤Б ╨╜╨╡ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╤Г╤Б╤В╨╛╨╣╤З╨╕╨▓╤Л╨╝ ╨▓╨╛ ╨▓╤А╨╡╨╝╤П ╨┐╨╛╤Б╤В╨╛╤П╨╜╨╜╤Л╤Е ╤Г╨▒╤Л╤В╨║╨╛╨▓.
• ╨Э╨╕╨╖╨║╨░╤П ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╨░╤П ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╤М ╨┐╤А╨╕╨▓╨╛╨┤╨╕╤В ╨║ ╤Г╨▒╤Л╤В╨║╨░╨╝. ╨в╨░╨║╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝, ╨┐╨╛╨┤ ╨▓╨╛╨┐╤А╨╛╤Б╨╛╨╝ ╤Б╤В╨╛╨╕╤В ╤Г╨┐╤А╨░╨▓╨╗╨╡╨╜╨╕╨╡ ╨▒╨╕╨╖╨╜╨╡╤Б╨╛╨╝, ╨▒╨╕╨╖╨╜╨╡╤Б-╨╝╨╛╨┤╨╡╨╗╤М ╨╕ ╤А╨╡╨╜╤В╨░╨▒╨╡╨╗╤М╨╜╨╛╤Б╤В╤М.
• ╨Т ╤Б╨╗╤Г╤З╨░╨╡ ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨╛╨╣ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╣ ╤Б╤В╨░╨▓╨║╨╕ ╤З╨╕╤Б╤В╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨╕╨╗╨╕ ╨╕╤В╨╛╨│╨╛╨▓╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤Г╨╝╨╡╨╜╤М╤И╨░╤О╤В╤Б╤П, ╨╛╤Б╤В╨░╨▓╨╗╤П╤П ╨╝╨╡╨╜╤М╤И╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨┤╨╗╤П ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╛╨▓ ╨╕ ┬л╤А╨╡╨╖╨╡╤А╨▓╨╛╨▓ ╨╕ ╨╕╨╖╨╗╨╕╤И╨║╨╛╨▓┬╗.

╨Ю╨│╤А╨░╨╜╨╕╤З╨╡╨╜╨╕╤П

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

╨Т╨░╨╢╨╜╤Л╨╡ ╨╝╨╛╨╝╨╡╨╜╤В╤Л

• ╨Ю╤В╤А╨░╨╢╨░╨╡╤В ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╤М ╨║╨╛╨╜╨║╤А╨╡╤В╨╜╨╛╨│╨╛ ╨▒╨╕╨╖╨╜╨╡╤Б╨░. ╨Ф╤А╤Г╨│╨╕╨╝╨╕ ╤Б╨╗╨╛╨▓╨░╨╝╨╕, ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╤М (╨┐╨╛ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╤О ╤Б ╨┐╤А╨╡╨┤╤Л╨┤╤Г╤Й╨╕╨╝ ╨│╨╛╨┤╨╛╨╝ ╨╕╨╗╨╕ ╨░╨╜╨░╨╗╨╛╨│╨░╨╝╨╕) ╤Г╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╨╜╨░ ╨╗╤Г╤З╤И╨╕╨╡ ╨┐╨╡╤А╤Б╨┐╨╡╨║╤В╨╕╨▓╤Л ╨┤╨╗╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░.
• ╨а╨╛╤Б╤В ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В╤Б╤П ╤А╨╛╤Б╤В╨╛╨╝ ╨┐╤А╨╕╨▒╤Л╨╗╨╕. ╨Х╤Б╨╗╨╕ ╤В╨╡╨╝╨┐ ╤А╨╛╤Б╤В╨░ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨┐╨╛╤Б╨╗╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨╛╨▒╨╗╨╛╨╢╨╡╨╜╨╕╤П ╨▓╤Л╤И╨╡, ╤З╨╡╨╝ ╨▓╤Л╤А╤Г╤З╨║╨░, ╤В╨╛ ╨╝╨░╤А╨╢╨░ ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨╗╨░╤Б╤М ╨▓ ╤А╨╡╨░╨╗╤М╨╜╨╛╨╝ ╨▓╤Л╤А╨░╨╢╨╡╨╜╨╕╨╕, ╤З╤В╨╛ ╤Г╨║╨░╨╖╤Л╨▓╨░╨╡╤В ╨╜╨░ ╨┐╨╛╨╖╨╕╤В╨╕╨▓╨╜╨╛╤Б╤В╤М ╨╕ ╨╗╤Г╤З╤И╤Г╤О ╤Ж╨╡╨╜╨╛╨▓╤Г╤О ╤Б╨┐╨╛╤Б╨╛╨▒╨╜╨╛╤Б╤В╤М ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨┐╨╛ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╤О ╤Б ╨╡╨│╨╛ ╨░╨╜╨░╨╗╨╛╨│╨░╨╝╨╕.
• ╨Ю╨┤╨╜╨░╨║╨╛ ╨▓ ╨┐╤А╨╛╤Е╨╗╨░╨┤╨╜╤Л╨╡ ╤Н╨║╨╛╨╜╨╛╨╝╨╕╤З╨╡╤Б╨║╨╕╨╡ ╨▓╤А╨╡╨╝╨╡╨╜╨░ PAT ╤Б╨╜╨╕╨╢╨░╨╡╤В╤Б╤П, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╤Г╨▓╨╡╨╗╨╕╤З╨╕╨▓╨░╤О╤В╤Б╤П ╨▒╨╛╨╗╤М╤И╨╡, ╤З╨╡╨╝ ╤А╨╛╤Б╤В ╨┤╨╛╤Е╨╛╨┤╨╛╨▓.

╨Ч╨░╨║╨╗╤О╤З╨╡╨╜╨╕╨╡

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

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

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

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

• ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨┐╤А╨╕╨▒╤Л╨╗╨╕
• ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨╝╨░╤А╨╢╨╕╨╜╨░╨╗╤М╨╜╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕
• ╨д╨╛╤А╨╝╤Г╨╗╨░ ╨▓╨░╨╗╨╛╨▓╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕
• ╨а╨░╤Б╤З╨╡╤В╤Л ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨║╨╜╨╕╨│╨╕