╨а╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╝╨╕ ╨╛╤В╤З╨╡╤В╨░╨╝╨╕ ╨╕ ╨╛╤В╤З╨╡╤В╨░╨╝╨╕ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е

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

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

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

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

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

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

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨▒╨░╨╗╨░╨╜╤Б?

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

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

╨н╤В╨╛ ╤Г╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜╨╕╨╡ ╤А╨░╨╖╨┤╨╡╨╗╨╡╨╜╨╛ ╨╜╨░ ╨┤╨▓╨╡ ╨║╨╛╨╗╨╛╨╜╨║╨╕ ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨│╨╛ ╤Г╤А╨░╨▓╨╜╨╡╨╜╨╕╤П:

╨Ю╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ + ╨Р╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ = ╨Р╨║╤В╨╕╨▓╤Л

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

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

╨н╤В╨╛ ╨┤╨░╨╡╤В ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╨╡ ╨╛╨▒ ╨╛╨┐╨╡╤А╨░╤Ж╨╕╤П╤Е, ╤Д╨╕╨╜╨░╨╜╤Б╨░╤Е ╨╕ ╨▒╤Г╨┤╤Г╤Й╨╕╤Е ╨┐╨╡╤А╤Б╨┐╨╡╨║╤В╨╕╨▓╨░╤Е ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╤Б ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡╨╝ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╤Е ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В╨╛╨▓, ╤В╨░╨║╨╕╤Е ╨║╨░╨║ ╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╨╡ ╨┤╨╛╨╗╨│╨░ ╨║ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨╝╤Г ╨║╨░╨┐╨╕╤В╨░╨╗╤Г, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╨╛╤В╤А╨░╨╢╨░╨╡╤В ╤Б╨┐╨╛╤Б╨╛╨▒╨╜╨╛╤Б╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨┐╨╛╨│╨░╤Б╨╕╤В╤М ╤Б╨▓╨╛╨╕ ╨┤╨╛╨╗╨│╨╕ ╤Б ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡╨╝ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░, ╨╕╨╗╨╕ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В ╤В╨╡╨║╤Г╤Й╨╡╨╣ ╨╗╨╕╨║╨▓╨╕╨┤╨╜╨╛╤Б╤В╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨┤╨╡╨╗╨╕╤В ╤В╨╡╨║╤Г╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨╜╨░ ╤В╨╡╨║╤Г╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╕ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╕╤В╤М ╤Б╨┐╨╛╤Б╨╛╨▒╨╜╨╛╤Б╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨▓╤Л╨┐╨╛╨╗╨╜╤П╤В╤М ╤Б╨▓╨╛╨╕ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╤Е 12 ╨╝╨╡╤Б╤П╤Ж╨╡╨▓.

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

╨з╤В╨╛ ╨▓╤Е╨╛╨┤╨╕╤В ╨▓ ╨▒╨░╨╗╨░╨╜╤Б?

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

╨а╨╡╤Б╤Г╤А╤Б╤Л

1. ╨Ф╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ ╨╕ ╨╕╤Е ╤Н╨║╨▓╨╕╨▓╨░╨╗╨╡╨╜╤В╤Л: ╨н╤В╨░ ╤Ж╨╕╤Д╤А╨░, ╤Г╨║╨░╨╖╨░╨╜╨╜╨░╤П ╨▓ ╤А╨░╨╖╨┤╨╡╨╗╨╡ ┬л╨Ю╨▒╨╛╤А╨╛╤В╨╜╤Л╨╡ ╨░╨║╤В╨╕╨▓╤Л┬╗, ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓, ╨╜╨░╤Е╨╛╨┤╤П╤Й╨╕╤Е╤Б╤П ╨▓ ╤А╨░╤Б╨┐╨╛╤А╤П╨╢╨╡╨╜╨╕╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨║ ╨║╨╛╨╜╤Ж╤Г ╨╛╤В╤З╨╡╤В╨╜╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░, ╨╜╨░╤А╤П╨┤╤Г ╤Б ╨┤╤А╤Г╨│╨╕╨╝╨╕ ╤Н╨║╨▓╨╕╨▓╨░╨╗╨╡╨╜╤В╨░╨╝╨╕ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╝╨╛╨│╤Г╤В ╨▓╨║╨╗╤О╤З╨░╤В╤М ╤А╤Л╨╜╨╛╤З╨╜╤Л╨╡ ╤Ж╨╡╨╜╨╜╤Л╨╡ ╨▒╤Г╨╝╨░╨│╨╕ ╨╕ ╨║╤А╨░╤В╨║╨╛╤Б╤А╨╛╤З╨╜╤Л╨╡ ╨┤╨╡╨┐╨╛╨╖╨╕╤В╤Л.
2. ╨Ф╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М: ╨н╤В╨╛ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨┐╨╡╤А╨╡╨┤ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨╖╨░ ╨┐╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╤Л╨╡ ╤В╨╛╨▓╨░╤А╤Л ╨╕ ╤Г╤Б╨╗╤Г╨│╨╕, ╨╜╨╛ ╨╡╤Й╨╡ ╨╜╨╡ ╨╛╨┐╨╗╨░╤З╨╡╨╜╨╜╤Л╨╡. ╨Ю╨╜ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜ ╨▓ ╨║╨░╤З╨╡╤Б╤В╨▓╨╡ ╨╖╨░╨╗╨╛╨│╨░ ╨┤╨╗╤П ╨╖╨░╨╕╨╝╤Б╤В╨▓╨╛╨▓╨░╨╜╨╕╤П ╨┤╨╡╨╜╨╡╨│ ╨╕ ╤Г╨║╨░╨╖╨░╨╜ ╨▓ ╤В╨╡╨║╤Г╤Й╨╕╤Е ╨░╨║╤В╨╕╨▓╨░╤Е ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╡.
3. ╨Ш╨╜╨▓╨╡╨╜╤В╨░╤А╤М: ╨н╤В╨╛ ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╨│╨╛╤В╨╛╨▓╨╛╨╣ ╨┐╤А╨╛╨┤╤Г╨║╤Ж╨╕╨╕, ╨│╨╛╤В╨╛╨▓╨╛╨╣ ╨║ ╨┐╤А╨╛╨┤╨░╨╢╨╡, ╨╜╨░╤А╤П╨┤╤Г ╤Б ╤Б╤Л╤А╤М╨╡╨╝, ╨┐╤А╨╡╨┤╨╜╨░╨╖╨╜╨░╤З╨╡╨╜╨╜╤Л╨╝ ╨┤╨╗╤П ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨░ ╤В╨╛╨▓╨░╤А╨╛╨▓ ╨╕╨╗╨╕ ╤Г╤Б╨╗╤Г╨│. ╨Ч╨░╨┐╨░╤Б╤Л ╤В╨░╨║╨╢╨╡ ╨║╨╗╨░╤Б╤Б╨╕╤Д╨╕╤Ж╨╕╤А╤Г╤О╤В╤Б╤П ╨║╨░╨║ ╤В╨╡╨║╤Г╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л.
4. ╨Ч╨░╨▓╨╛╨┤, ╨╕╨╝╤Г╤Й╨╡╤Б╤В╨▓╨╛, ╨╕╨╜╤В╨╡╨╗╨╗╨╡╨║╤В╤Г╨░╨╗╤М╨╜╨░╤П ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╤Б╤В╤М ╨╕ ╨╝╨╜╨╛╨│╨╛╨╡ ╨┤╤А╤Г╨│╨╛╨╡: ╨н╤В╨╛ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Л╨╡ ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╜╨╡ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨▒╤Л╤Б╤В╤А╨╛ ╨┐╤А╨╡╨▓╤А╨░╤Й╨╡╨╜╤Л ╨▓ ╨┤╨╡╨╜╤М╨│╨╕, ╨╜╨╡ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤О╤В╤Б╤П ╨╜╨╡╨┐╨╛╤Б╤А╨╡╨┤╤Б╤В╨▓╨╡╨╜╨╜╨╛ ╨▓ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨╡╨╜╨╜╨╛╨╝ ╨┐╤А╨╛╤Ж╨╡╤Б╤Б╨╡ ╨╕ ╨╕╨╝╨╡╤О╤В ╤Б╤А╨╛╨║ ╤Б╨╗╤Г╨╢╨▒╤Л ╨▒╨╛╨╗╨╡╨╡ ╨│╨╛╨┤╨░. ╨н╤В╨╛╤В ╤В╨╕╨┐ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨╝╨╛╨╢╨╡╤В ╨▓╨║╨╗╤О╤З╨░╤В╤М ╤В╨╛╨▓╨░╤А╨╜╤Л╨╡ ╨╖╨╜╨░╨║╨╕, ╨░╨▓╤В╨╛╤А╤Б╨║╨╕╨╡ ╨┐╤А╨░╨▓╨░ ╨╕ ╨┤╨╡╨╗╨╛╨▓╤Г╤О ╤А╨╡╨┐╤Г╤В╨░╤Ж╨╕╤О. ╨Ю╨╜╨╕ ╨░╨╝╨╛╤А╤В╨╕╨╖╨╕╤А╤Г╤О╤В╤Б╤П ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╤П ╨╕╨╗╨╕ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕. ╨Т ╨▒╨░╨╗╨░╨╜╤Б╨╡ ╨╛╨╜╨╕ ╤З╨╕╤Б╨╗╤П╤В╤Б╤П ╨▓ ╤Б╨╛╤Б╤В╨░╨▓╨╡ ╨▓╨╜╨╡╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╤Е ╨░╨║╤В╨╕╨▓╨╛╨▓.

╨Ю╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░

1. ╨Ф╨╛╨╗╨│: ╨Ф╨╛╨╗╨│╨╕ тАУ ╤Н╤В╨╛ ╨╗╤О╨▒╤Л╨╡ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╤Б╤Г╨╝╨╝╤Л, ╨┐╤А╨╕╤З╨╕╤В╨░╤О╤Й╨╕╨╡╤Б╤П ╨║╤А╨╡╨┤╨╕╤В╨╛╤А╨░╨╝, ╨▒╨░╨╜╨║╨░╨╝ ╨╕╨╗╨╕ ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╨░╨╝. ╨Ю╨╜╨╕ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨║╨╗╨░╤Б╤Б╨╕╤Д╨╕╤Ж╨╕╤А╨╛╨▓╨░╨╜╤Л ╨╗╨╕╨▒╨╛ ╨║╨░╨║ ╤В╨╡╨║╤Г╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░, ╨╗╨╕╨▒╨╛ ╨║╨░╨║ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░, ╨▓ ╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛╤Б╤В╨╕ ╨╛╤В ╤В╨╛╨│╨╛, ╤П╨▓╨╗╤П╤О╤В╤Б╤П ╨╗╨╕ ╨╛╨╜╨╕ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Л╨╝╨╕ ╨╕╨╗╨╕ ╨║╤А╨░╤В╨║╨╛╤Б╤А╨╛╤З╨╜╤Л╨╝╨╕ ╨┤╨╛╨╗╨│╨░╨╝╨╕. ╨Ф╨░╨╢╨╡ ╨┤╨╗╤П ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Л╤Е ╨┤╨╛╨╗╨│╨╛╨▓ ╨┐╤А╨╡╨┤╤Б╤В╨╛╤П╤Й╨╕╨╡ ╨▓╤Л╨┐╨╗╨░╤В╤Л ╨▓╨║╨╗╤О╤З╨░╤О╤В╤Б╤П ╨▓ ╤В╨╡╨║╤Г╤Й╤Г╤О ╤З╨░╤Б╤В╤М ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╨╛╨│╨╛ ╨┤╨╛╨╗╨│╨░.
2. ╨Ъ╤А╨╡╨┤╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М: ╨н╤В╨╛ ╨╜╨╡╨┐╨╛╨│╨░╤И╨╡╨╜╨╜╤Л╨╡ ╨┐╨╗╨░╤В╨╡╨╢╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╨░╨╝ ╨╕╨╗╨╕ ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╨░╨╝ ╨╖╨░ ╨┐╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╤Л╨╡ ╤В╨╛╨▓╨░╤А╤Л ╨╕ ╤Г╤Б╨╗╤Г╨│╨╕. ╨г╤З╨╕╤В╤Л╨▓╨░╤П ╨║╤А╨░╤В╨║╨╛╤Б╤А╨╛╤З╨╜╤Л╨╣ ╤Е╨░╤А╨░╨║╤В╨╡╤А ╤Н╤В╨╕╤Е ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓, ╨╛╨╜╨╕ ╨║╨╗╨░╤Б╤Б╨╕╤Д╨╕╤Ж╨╕╤А╤Г╤О╤В╤Б╤П ╨║╨░╨║ ╨║╤А╨░╤В╨║╨╛╤Б╤А╨╛╤З╨╜╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╤З╨░╤Б╤В╨╛ ╨┐╨╛╨┤╨╗╨╡╨╢╨░╤В ╨╛╨┐╨╗╨░╤В╨╡ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ 90 ╨┤╨╜╨╡╨╣.
3. ╨Я╨╡╨╜╤Б╨╕╨╛╨╜╨╜╤Л╨╣ ╨┐╨╗╨░╨╜ ╤Б ╨╜╨╡╨┤╨╛╤Д╨╕╨╜╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡╨╝: ╨б╨┐╨╛╨╜╤Б╨╕╤А╤Г╨╡╨╝╤Л╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣ ╨┐╨╡╨╜╤Б╨╕╨╛╨╜╨╜╤Л╨╡ ╨┐╨╗╨░╨╜╤Л ╤Б ╨▒╨╛╨╗╤М╤И╨╕╨╝ ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛╨╝ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓, ╤З╨╡╨╝ ╨░╨║╤В╨╕╨▓╨╛╨▓, ╤Б╤З╨╕╤В╨░╤О╤В╤Б╤П ╨┐╨╗╨░╨╜╨░╨╝╨╕ ╤Б ╨╜╨╡╨┤╨╛╤Б╤В╨░╤В╨╛╤З╨╜╤Л╨╝ ╤Д╨╕╨╜╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡╨╝, ╨╜╨╡╤Б╨┐╨╛╤Б╨╛╨▒╨╜╤Л╨╝╨╕ ╨▓╤Л╨┐╨╛╨╗╨╜╨╕╤В╤М ╤Б╨▓╨╛╨╕ ╤В╨╡╨║╤Г╤Й╨╕╨╡ ╨╕╨╗╨╕ ╨▒╤Г╨┤╤Г╤Й╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░. ╨Ю╨╜╨╕ ╤З╨░╤Б╤В╨╛ ╨║╨╗╨░╤Б╤Б╨╕╤Д╨╕╤Ж╨╕╤А╤Г╤О╤В╤Б╤П ╨║╨░╨║ ╨┤╨╛╨╗╨│╨╛╤Б╤А╨╛╤З╨╜╤Л╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░, ╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨╛╨▒╤П╨╖╨░╨╜╨░ ╨┐╨╗╨░╤В╨╕╤В╤М ╨╕ ╨▓╨╛╤Б╨┐╨╛╨╗╨╜╤П╤В╤М ╨┐╤А╨╛╨▒╨╡╨╗╤Л ╨┐╨╛ ╨╝╨╡╤А╨╡ ╨▓╨╛╨╖╨╜╨╕╨║╨╜╨╛╨▓╨╡╨╜╨╕╤П ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╨╛╤Б╤В╨╕.
4. ╨Ю╤В╨╗╨╛╨╢╨╡╨╜╨╜╨╛╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╛: ╨н╤В╨╛ ╨╜╨░╨╗╨╛╨│╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╜╨░╤З╨╕╤Б╨╗╨╡╨╜╤Л, ╨╜╨╛ ╨╡╤Й╨╡ ╨╜╨╡ ╤Г╨┐╨╗╨░╤З╨╡╨╜╤Л. ╨Ю╤В╤Б╤А╨╛╤З╨╡╨╜╨╜╨╛╨╡ ╨╜╨░╨╗╨╛╨│╨╛╨▓╨╛╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ ╤З╨░╤Б╤В╨╛ ╨▓╨╛╨╖╨╜╨╕╨║╨░╨╡╤В ╨╕╨╖-╨╖╨░ ╤А╨░╨╖╤А╤Л╨▓╨░ ╨╝╨╡╨╢╨┤╤Г ╨┤╨░╤В╨╛╨╣ ╤Г╨┐╨╗╨░╤В╤Л ╨╜╨░╨╗╨╛╨│╨░ ╨╕ ╨┤╨░╤В╨╛╨╣ ╨╛╨┐╨╗╨░╤В╤Л, ╨▓ ╤Г╤Б╨╗╨╛╨▓╨╕╤П╤Е ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╤А╨░╤Б╤Б╤А╨╛╤З╨║╤Г ╨╕╨╗╨╕ ╨┤╨╗╤П ╨║╨╛╨╝╨┐╨╡╨╜╤Б╨░╤Ж╨╕╨╕ ╤А╨░╨╖╨╜╨╕╤Ж╤Л ╨▓╨╛ ╨▓╤А╨╡╨╝╨╡╨╜╨╕ ╨╜╨░╤З╨╕╤Б╨╗╨╡╨╜╨╕╤П/╨╜╨░╤З╨╕╤Б╨╗╨╡╨╜╨╕╤П ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓.

╨б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨╕╨╗╨╕ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗

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

╨н╤В╨╛╤В ╤Б╨╡╨│╨╝╨╡╨╜╤В ╨▒╨░╨╗╨░╨╜╤Б╨░ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╤А╨╡╨╜╤В╨░╨▒╨╡╨╗╤М╨╜╨╛╤Б╤В╤М ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░ (ROE), ╤А╨░╤Б╤Б╤З╨╕╤В╨░╨╜╨╜╤Г╤О ╨┐╤Г╤В╨╡╨╝ ╨┤╨╡╨╗╨╡╨╜╨╕╤П ╤З╨╕╤Б╤В╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╜╨░ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗. ROE ╨╕╨╖╨╝╨╡╤А╤П╨╡╤В ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╤М ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨░ ╨▓ ╨╛╨▒╨╗╨░╤Б╤В╨╕ ╨╜╨░╨╣╨╝╨░ ╨╕ ╤Г╨▓╨╡╨╗╨╕╤З╨╡╨╜╨╕╤П ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╤Б╤В╨╕.

╨Р╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╤В╨░╨║╨╢╨╡ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨╜╨╡╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Г╤О ╨┐╤А╨╕╨▒╤Л╨╗╤М тАУ ╤З╨░╤Б╤В╤М ╤З╨╕╤Б╤В╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕, ╨║╨╛╤В╨╛╤А╨░╤П ╨╜╨╡ ╨▒╤Л╨╗╨░ ╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨░ ╤Б╤А╨╡╨┤╨╕ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╛╨▓ ╨▓ ╨▓╨╕╨┤╨╡ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓ тАУ ╨┤╨╗╤П ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╤П ╨┤╨╗╤П ╤Д╨╕╨╜╨░╨╜╤Б╨╕╤А╨╛╨▓╨░╨╜╨╕╤П ╨┤╨░╨╗╤М╨╜╨╡╨╣╤И╨╡╨│╨╛ ╤А╨╛╤Б╤В╨░ ╨╕ ╤А╨░╤Б╤И╨╕╤А╨╡╨╜╨╕╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░.

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

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╨╛╤В╤З╨╡╤В ╨╛ ╨┤╨╛╤Е╨╛╨┤╨░╤Е?

╨в╨░╨║╨╢╨╡ ╨╕╨╖╨▓╨╡╤Б╤В╨╜╤Л╨╣ ╨║╨░╨║ ╨╛╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е (P&L), ╨╛╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╨╛╨▒╨╛╨▒╤Й╨░╨╡╤В ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╤Л ╨▒╨╕╨╖╨╜╨╡╤Б╨░ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤, ╤Б╨╛╨╛╨▒╤Й╨░╤П ╨╛ ╨┤╨╛╤Е╨╛╨┤╨░╤Е, ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓, ╨╜╨░╨║╨╗╨░╨┤╨╜╤Л╤Е ╤А╨░╤Б╤Е╨╛╨┤╨░╤Е ╨╕ ╤З╨╕╤Б╤В╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕, ╨┐╤А╨╕╤З╨╕╤В╨░╤О╤Й╨╡╨╣╤Б╤П ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨░╨╝.

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

╨Ф╨╗╤П ╨╛╨┐╤Л╤В╨╜╨╛╨│╨╛ ╨░╨╜╨░╨╗╨╕╤В╨╕╨║╨░ ╨┤╨░╨╜╨╜╤Л╨╡, ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╤Л╨╡ ╨▓ ╨╛╤В╤З╨╡╤В╨╡ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е, ╨╝╨╛╨│╤Г╤В ╨┤╨░╤В╤М ╨│╨╗╤Г╨▒╨╛╨║╨╛╨╡ ╨┐╨╛╨╜╨╕╨╝╨░╨╜╨╕╨╡ ╤Б ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡╨╝ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В╨╛╨▓. ╨Ъ ╨╜╨╕╨╝ ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В ╨▓╨░╨╗╨╛╨▓╨╛╨╣ ╨╕ ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╨╛╨╣ ╨╝╨░╤А╨╢╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨┐╨╛╨┤╤З╨╡╤А╨║╨╕╨▓╨░╨╡╤В ╨┐╤А╨╕╨▒╤Л╨╗╤М╨╜╨╛╤Б╤В╤М ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨┐╨╛ ╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╤О ╨║ ╨┐╤А╨╛╨┤╨░╨╢╨░╨╝ ╨╕ ╨┐╨╛╨╜╨╡╤Б╨╡╨╜╨╜╤Л╨╝ ╤А╨░╤Б╤Е╨╛╨┤╨░╨╝; ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В╤Л ┬л╤Ж╨╡╨╜╨░-╨┐╤А╨╕╨▒╤Л╨╗╤М┬╗ ╨╕ ┬л╨┤╨╛╤Е╨╛╨┤╨╜╨╛╤Б╤В╤М ╨║╨░╨┐╨╕╤В╨░╨╗╨░┬╗ ╨┤╨╗╤П ╨╛╤Ж╨╡╨╜╨║╨╕ ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛╤Б╤В╨╕ ╤А╨░╤Б╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╤П ╨║╨░╨┐╨╕╤В╨░╨╗╨░; ╨╕ ╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╨╡ ╨▓╤А╨╡╨╝╨╡╨╜╨╕ ╨║ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤О ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╛╨▓ (TIE), ╤З╤В╨╛╨▒╤Л ╨╕╨╖╨╝╨╡╤А╨╕╤В╤М ╨╖╨░╨┐╨░╤Б ╨┐╤А╨╛╤З╨╜╨╛╤Б╤В╨╕, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╨┤╨╛╨╗╨╢╨╜╨░ ╨┐╨╛╨│╨░╤Б╨╕╤В╤М ╨┐╨╛ ╤Б╨▓╨╛╨╕╨╝ ╨┤╨╛╨╗╨│╨░╨╝.

╨з╤В╨╛ ╨▓╨║╨╗╤О╤З╨░╨╡╤В╤Б╤П ╨▓ ╨╛╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е?

╨Ю╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╤Д╨╛╨║╤Г╤Б╨╕╤А╤Г╨╡╤В╤Б╤П ╨╜╨░ ╤З╨╡╤В╤Л╤А╨╡╤Е ╨║╨╗╤О╤З╨╡╨▓╤Л╤Е ╤Б╤В╨░╤В╤М╤П╤Е: ╨┤╨╛╤Е╨╛╨┤╤Л ╨╛╤В ╨┐╤А╨╛╨┤╨░╨╢, ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╕ ╤Г╨▒╤Л╤В╨║╨╕. ╨Ю╨╜ ╨╜╨╡ ╨╖╨░╨╜╨╕╨╝╨░╨╡╤В╤Б╤П ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╝╨╕ ╨╕╨╗╨╕ ╨▒╨╡╨╖╨╜╨░╨╗╨╕╤З╨╜╤Л╨╝╨╕ ╨┐╤А╨╛╨┤╨░╨╢╨░╨╝╨╕ ╨╕╨╗╨╕ ╤З╨╡╨╝-╨╗╨╕╨▒╨╛, ╤Б╨▓╤П╨╖╨░╨╜╨╜╤Л╨╝ ╤Б ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╝ ╨┐╨╛╤В╨╛╨║╨╛╨╝.

1. ╨Ф╨╛╤Е╨╛╨┤: ╨б╤О╨┤╨░ ╨▓╤Е╨╛╨┤╤П╤В ╨┤╨╡╨╜╤М╨│╨╕, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╡ ╨╛╤В ╨╛╨▒╤Л╤З╨╜╤Л╤Е ╨┤╨╡╨╗╨╛╨▓╤Л╤Е ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╣. ╨н╤В╨╛ ╨▓╨╡╤А╤Е╨╜╤П╤П ╤Б╤В╤А╨╛╨║╨░ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕, ╨║╨╛╤В╨╛╤А╨░╤П ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨╛╨▒╤Й╨╕╨╣ ╨┤╨╛╤Е╨╛╨┤, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╣ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╨╛╨╜ ╨┤╨╡╨╗╨╕╤В╤Б╤П ╨╜╨░ ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤ ╨╕╨╗╨╕ ╨┤╨╛╤Е╨╛╨┤, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╣ ╨╛╤В ╨╛╤Б╨╜╨╛╨▓╨╜╨╛╨╣ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨▒╨╕╨╖╨╜╨╡╤Б╨░, ╨╕ ╨▓╨╜╨╡╤А╨╡╨░╨╗╨╕╨╖╨░╤Ж╨╕╨╛╨╜╨╜╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨╜╨╡╨╛╤Б╨╜╨╛╨▓╨╜╤Л╨╡ ╨╕╤Б╤В╨╛╤З╨╜╨╕╨║╨╕, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╤Л╨╣ ╨┤╨╛╤Е╨╛╨┤ ╨╕ ╨┤╨╛╤Е╨╛╨┤ ╨╛╤В ╨░╤А╨╡╨╜╨┤╤Л.
2. ╨а╨╡╨░╨╗╨╕╨╖╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╕ ╤Г╨▒╤Л╤В╨║╨╕: ╨в╨░╨║╨╢╨╡ ╨╜╨░╨╖╤Л╨▓╨░╨╡╨╝╤Л╨╡ ┬л╨┐╤А╨╛╤З╨╕╨╡ ╨┤╨╛╤Е╨╛╨┤╤Л┬╗, ╤Н╤В╨╛ ╨╡╨┤╨╕╨╜╨╛╨▓╤А╨╡╨╝╨╡╨╜╨╜╤Л╨╡, ╤А╨░╨╖╨╛╨▓╤Л╨╡ ╨┤╨╛╤Е╨╛╨┤╤Л, ╨▓╨╛╨╖╨╜╨╕╨║╨░╤О╤Й╨╕╨╡ ╨▓ ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨╡ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨╕╨╗╨╕ ╨▓╤Л╨▒╤Л╤В╨╕╤П ╨░╨║╤В╨╕╨▓╨╛╨▓. ╨н╤В╨╛ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨╜╨╡╨┤╨▓╨╕╨╢╨╕╨╝╨╛╤Б╤В╨╕, ╨╝╨╕╨╜╨╛╤А╨╕╤В╨░╤А╨╜╤Л╨╡ ╨┤╨╛╨╗╨╕ ╨▓ ╨┤╤А╤Г╨│╨╕╤Е ╤Д╨╕╤А╨╝╨░╤Е ╨╕╨╗╨╕ ╨┤╨░╨╢╨╡ ╨┤╨╛╤З╨╡╤А╨╜╤П╤П ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П. ╨б ╨┤╤А╤Г╨│╨╛╨╣ ╤Б╤В╨╛╤А╨╛╨╜╤Л, ╤Г╨▒╤Л╤В╨╛╤З╨╜╨░╤П ╨┐╤А╨╛╨┤╨░╨╢╨░ ╨╕╨╗╨╕ ╨▓╤Л╨▒╤Л╤В╨╕╨╡ ╨░╨║╤В╨╕╨▓╨╛╨▓ ╤Г╨║╨░╨╖╨░╨╜╨░ ╨▓ ╤А╨░╨╖╨┤╨╡╨╗╨╡ ┬л╨┐╤А╨╛╤З╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л┬╗ ╨╕ ╤З╨░╤Б╤В╨╛ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨╛╨╝ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨┐╨╛ ╤Ж╨╡╨╜╨░╨╝ ╨╜╨╕╨╢╨╡ ╨╕╤Е ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╤Г╨║╨░╨╖╨░╨╜╨╜╨╛╨│╨╛ ╤А╨░╤Б╤Б╨╝╨░╤В╤А╨╕╨▓╨░╨╡╨╝╨╛╨│╨╛ ╨┐╨╡╤А╨╕╨╛╨┤╨░.
3. ╨Ч╨░╤В╤А╨░╤В╤Л: ╨б╤О╨┤╨░ ╨▓╤Е╨╛╨┤╤П╤В ╨▓╤Б╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨▓╨╛╨╖╨╜╨╕╨║╨░╤О╤Й╨╕╨╡ ╨▓ ╤Е╨╛╨┤╨╡ ╨╛╨▒╤Л╤З╨╜╨╛╨╣ ╨┤╨╡╤П╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ (COGS), ╨║╨╛╤В╨╛╤А╨░╤П ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨┐╤А╤П╨╝╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╝╨░╤В╨╡╤А╨╕╨░╨╗╨╛╨▓ ╨╕ ╤В╤А╤Г╨┤╨░, ╨┐╨╛╨╜╨╡╤Б╨╡╨╜╨╜╤Л╤Е ╨▓ ╤Е╨╛╨┤╨╡ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨░ ╤В╨╛╨▓╨░╤А╨╛╨▓ ╨╕ ╤Г╤Б╨╗╤Г╨│. ╨а╨░╤Б╤Е╨╛╨┤╤Л ╤В╨░╨║╨╢╨╡ ╨▓╨║╨╗╤О╤З╨░╤О╤В ╨╛╨▒╤Й╨╕╨╡ ╨░╨┤╨╝╨╕╨╜╨╕╤Б╤В╤А╨░╤В╨╕╨▓╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╜╨╡ ╤Б╨▓╤П╨╖╨░╨╜╤Л ╨╜╨░╨┐╤А╤П╨╝╤Г╤О ╤Б ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╤Б╤В╨▓╨╡╨╜╨╜╤Л╨╝ ╨┐╤А╨╛╤Ж╨╡╤Б╤Б╨╛╨╝, ╨╜╨╛ ╨╜╨╡╨╛╨▒╤Е╨╛╨┤╨╕╨╝╤Л ╨┤╨╗╤П ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╕, ╨░ ╤В╨░╨║╨╢╨╡ ╨╕╨╖╨╜╨╛╤Б ╨╕╨╗╨╕ ╨░╨╝╨╛╤А╤В╨╕╨╖╨░╤Ж╨╕╤П ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨╜╨░ ╨╛╤Б╨╜╨╛╨▓╨╡ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╤П ╨╕╨╗╨╕ ╤Д╨╕╨║╤Б╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╤Е ╨│╤А╨░╤Д╨╕╨║╨╛╨▓.
4. ╨з╨╕╤Б╤В╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М/╤Г╨▒╤Л╤В╨╛╨║: ╨Ю╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╨╖╨░╨▓╨╡╤А╤И╨░╨╡╤В╤Б╤П ╤З╨╕╤Б╤В╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╤М╤О ╨╕╨╗╨╕ ╤Г╨▒╤Л╤В╨║╨╛╨╝ ╨╖╨░ ╨┐╨╡╤А╨╕╨╛╨┤, ╤В╨░╨║╨╢╨╡ ╨╜╨░╨╖╤Л╨▓╨░╨╡╨╝╤Л╨╝ ╨╕╤В╨╛╨│╨╛╨▓╤Л╨╝ ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨╛╨╝. ╨з╨╕╤Б╤В╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М ╨╕╨╗╨╕ ╤Г╨▒╤Л╤В╨╛╨║ тАФ ╤Н╤В╨╛ ╤В╨╛, ╤З╤В╨╛ ╨╛╤Б╤В╨░╨╡╤В╤Б╤П ╨┐╨╛╤Б╨╗╨╡ ╤Б╨╗╨╛╨╢╨╡╨╜╨╕╤П ╤А╨╡╨░╨╗╨╕╨╖╨╛╨▓╨░╨╜╨╜╨╛╨╣ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╕ ╨▓╤Л╤З╨╕╤В╨░╨╜╨╕╤П ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨╕ ╤А╨╡╨░╨╗╨╕╨╖╨╛╨▓╨░╨╜╨╜╤Л╤Е ╤Г╨▒╤Л╤В╨║╨╛╨▓. ╨н╤В╨╛ ╤Ж╨╕╤Д╤А╨░, ╨┐╤А╨╕╤Е╨╛╨┤╤П╤Й╨░╤П╤Б╤П ╨╜╨░ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╛╨▓.

╨Т ╤З╨╡╨╝ ╤А╨░╨╖╨╜╨╕╤Ж╨░ ╨╝╨╡╨╢╨┤╤Г ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╝ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨╝ ╨╕ ╨╛╤В╤З╨╡╤В╨╛╨╝ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е?

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

╨С╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨╛╤В╤З╨╡╤В╨Ю╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е>╨Т╤А╨╡╨╝╤П╨С╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨╛╤В╤З╨╡╤В ╨╛╨▒╨╛╨▒╤Й╨░╨╡╤В ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╡ ╨┐╨╛╨╗╨╛╨╢╨╡╨╜╨╕╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨▓ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨╝╨╛╨╝╨╡╨╜╤В ╨▓╤А╨╡╨╝╨╡╨╜╨╕.╨Ю╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╨┤╨░╨╡╤В ╨╛╨▒╨╖╨╛╤А ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╤Е ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨╛╨▓ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤.╨Ъ╨╗╤О╤З╨╡╨▓╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕╨Ю╨╜ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨░╨║╤В╨╕╨▓╤Л, ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╨╕ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗, ╨┤╨░╨╗╨╡╨╡ ╨║╨╗╨░╤Б╤Б╨╕╤Д╨╕╤Ж╨╕╤А╤Г╨╡╤В╤Б╤П ╨┤╨╗╤П ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╤П ╤В╨╛╤З╨╜╨╛╨╣ ╨╕╨╜╤Д╨╛╤А╨╝╨░╤Ж╨╕╨╕. ╨Ю╨╜ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨┤╨╛╤Е╨╛╨┤╤Л, ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨░ ╤В╨░╨║╨╢╨╡ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╕ ╤Г╨▒╤Л╤В╨║╨╕, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╜╤Л╨╡ ╨╛╤В ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨╕╨╗╨╕ ╨▓╤Л╨▒╤Л╤В╨╕╤П ╨░╨║╤В╨╕╨▓╨╛╨▓. ╨д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨░╨╜╨░╨╗╨╕╨╖ ╨Ю╨╜ ╨┐╨╛╨╝╨╛╨│╨░╨╡╤В ╨╛╤Ж╨╡╨╜╨╕╤В╤М ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╡ ╤Б╨╛╤Б╤В╨╛╤П╨╜╨╕╨╡ ╤Б ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡╨╝ ╤В╨░╨║╨╕╤Е ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В╨╛╨▓, ╨║╨░╨║ ╨║╨╛╤Н╤Д╤Д╨╕╤Ж╨╕╨╡╨╜╤В ╤В╨╡╨║╤Г╤Й╨╡╨╣ ╨╗╨╕╨║╨▓╨╕╨┤╨╜╨╛╤Б╤В╨╕, ╤Б╨╛╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╨╡ ╨┤╨╛╨╗╨│╨░ ╨║ ╤Б╨╛╨▒╤Б╤В╨▓╨╡╨╜╨╜╨╛╨╝╤Г ╨║╨░╨┐╨╕╤В╨░╨╗╤Г ╨╕ ╤А╨╡╨╜╤В╨░╨▒╨╡╨╗╤М╨╜╨╛╤Б╤В╤М ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨│╨╛ ╨║╨░╨┐╨╕╤В╨░╨╗╨░. .╨б╨╛╨╛╤В╨╜╨╛╤И╨╡╨╜╨╕╤П, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╨▓╨░╨╗╨╛╨▓╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М, ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╛╨╜╨╜╨░╤П ╨┐╤А╨╕╨▒╤Л╨╗╤М, ╤Ж╨╡╨╜╨░ ╨║ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨╕ ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨╛╨╡ ╨┐╨╛╨║╤А╤Л╤В╨╕╨╡, ╤А╨╕╤Б╤Г╤О╤В ╨║╨░╤А╤В╨╕╨╜╤Г ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╤Е ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨╛╨▓. ╨Ш╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡╨Ш╨╜╨▓╨╡╤Б╤В╨╛╤А╤Л ╨╕ ╨║╤А╨╡╨┤╨╕╤В╨╛╤А╤Л ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤О╤В ╨╡╨│╨╛ ╨┤╨╗╤П ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╤П ╨║╤А╨╡╨┤╨╕╤В╨╛╤Б╨┐╨╛╤Б╨╛╨▒╨╜╨╛╤Б╤В╨╕ ╨╕ ╨┤╨╛╤Б╤В╤Г╨┐╨╜╨╛╤Б╤В╨╕ ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨┤╨╗╤П ╨╖╨░╨╗╨╛╨│╨░. ╤Н╤В╨╛ ╨┤╨╗╤П ╨╛╤Ж╨╡╨╜╨║╨╕ ╨┐╤А╨╛╨╕╨╖╨▓╨╛╨┤╨╕╤В╨╡╨╗╤М╨╜╨╛╤Б╤В╨╕ ╨╕ ╨▒╤Г╨┤╤Г╤Й╨╕╤Е ╨┐╨╡╤А╤Б╨┐╨╡╨║╤В╨╕╨▓ ╨▒╨╕╨╖╨╜╨╡╤Б╨░.

╨Т ╤З╨╡╨╝ ╤Б╤Е╨╛╨┤╤Б╤В╨▓╨╛ ╨╝╨╡╨╢╨┤╤Г ╨╛╤В╤З╨╡╤В╨╛╨╝ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╨╕ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨╝?

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

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

╨Ю╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╨╕ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨╛╤В╤З╨╡╤В ╤Б╨╗╨╡╨┤╤Г╤О╤В ╨╛╨┤╨╜╨╛╨╝╤Г ╨╕ ╤В╨╛╨╝╤Г ╨╢╨╡ ╤Ж╨╕╨║╨╗╤Г ╤Г╤З╨╡╤В╨░, ╨┐╤А╨╕ ╤Н╤В╨╛╨╝ ╨▒╨░╨╗╨░╨╜╤Б ╤Б╨╛╨╖╨┤╨░╨╡╤В╤Б╤П ╤Б╤А╨░╨╖╤Г ╨┐╨╛╤Б╨╗╨╡ ╨╛╤В╤З╨╡╤В╨░ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е.

╨Х╤Б╨╗╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╤Б╨╛╨╛╨▒╤Й╨░╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╨╕ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 10 000 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨╖╨░ ╨┐╨╡╤А╨╕╨╛╨┤, ╨╕ ╨╜╨╡╤В ╨╜╨╕╨║╨░╨║╨╕╤Е ╨▓╤Л╨┐╨╗╨░╤В ╨╕╨╗╨╕ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓, ╤Н╤В╨░ ╤Б╤Г╨╝╨╝╨░ ╨┤╨╛╨▒╨░╨▓╨╗╤П╨╡╤В╤Б╤П ╨║ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨╝╤Г ╨║╨░╨┐╨╕╤В╨░╨╗╤Г ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╡.

╨н╤В╨╕ ╨╕ ╨┤╤А╤Г╨│╨╕╨╡ ╤Б╤Е╨╛╨┤╤Б╤В╨▓╨░ ╨┤╨╡╨╗╨░╤О╤В ╨╕╤Е ╨╖╨░╨▓╨╕╤Б╨╕╨╝╤Л╨╝╨╕ ╨┤╤А╤Г╨│ ╨╛╤В ╨┤╤А╤Г╨│╨░ ╨╕ ╨┤╨╡╨╗╨░╤О╤В ╨╕╤Е ╨▓╨░╨╢╨╜╤Л╨╝╨╕ ╨┤╨╗╤П ╤Б╨╛╨╖╨┤╨░╨╜╨╕╤П ╤П╤Б╨╜╨╛╨╣ ╨╕ ╨┐╨╛╨╗╨╜╨╛╨╣ ╨║╨░╤А╤В╨╕╨╜╤Л ╤Б╤З╨╡╤В╨╛╨▓.

╨Ь╨╛╨╢╨╡╤В ╨╗╨╕ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╡ ╨┐╤А╨╛╨│╤А╨░╨╝╨╝╨╜╨╛╨╡ ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╡╨╜╨╕╨╡ ╨┐╨╛╨╝╨╛╤З╤М ╨▓╨░╨╝ ╤Г╨┐╤А╨░╨▓╨╗╤П╤В╤М ╨╛╤В╤З╨╡╤В╨░╨╝╨╕ ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е ╨╕ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╝╨╕ ╨╛╤В╤З╨╡╤В╨░╨╝╨╕?

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

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