╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М

╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨Ч╨╜╨░╤З╨╡╨╜╨╕╨╡

╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕ тАУ ╤Н╤В╨╛ ╤Ж╨╡╨╜╨░ ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨░╨║╤В╨╕╨▓╨░, ╨┐╤А╨╕╨╡╨╝╨╗╨╡╨╝╨░╤П ╨║╨░╨║ ╨┤╨╗╤П ╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╤П, ╤В╨░╨║ ╨╕ ╨┤╨╗╤П ╨┐╤А╨╛╨┤╨░╨▓╤Ж╨░. ╨Х╤Б╤В╤М ╨┐╤А╨╡╨┤╨╛╤Б╤В╨╡╤А╨╡╨╢╨╡╨╜╨╕╨╡; ╤Б╤Г╨╝╨╝╨░ ╨┤╨╛╨╗╨╢╨╜╨░ ╨▒╤Л╤В╤М ╨┐╤А╨╕╨╡╨╝╨╗╨╡╨╝╨╛╨╣ ╨▓ ╤Б╤Ж╨╡╨╜╨░╤А╨╕╨╕ ╤Б╨▓╨╛╨▒╨╛╨┤╨╜╨╛╨╣ ╤В╨╛╤А╨│╨╛╨▓╨╗╨╕; ╨╜╨╡ ╨┤╨╛╨╗╨╢╨╜╨╛ ╨▒╤Л╤В╤М ╨▓╨╜╨╡╤И╨╜╨╡╨│╨╛ ╨┤╨░╨▓╨╗╨╡╨╜╨╕╤П ╨╕╨╗╨╕ ╤Г╤Б╨╗╨╛╨▓╨╕╨╣.

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

╨Ъ╨╗╤О╤З╨╡╨▓╤Л╨╡ ╨▓╤Л╨▓╨╛╨┤╤Л

• ╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╛╤В╨╜╨╛╤Б╨╕╤В╤Б╤П ╨║ ╤Д╨░╨║╤В╨╕╤З╨╡╤Б╨║╨╛╨╣ ╤Ж╨╡╨╜╨╡ ╨░╨║╤В╨╕╨▓╨░, ╨┐╤А╨╕╨╡╨╝╨╗╨╡╨╝╨╛╨╣ ╨║╨░╨║ ╨┤╨╗╤П ╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╤П, ╤В╨░╨║ ╨╕ ╨┤╨╗╤П ╨┐╤А╨╛╨┤╨░╨▓╤Ж╨░ ╨▓ ╤Г╤Б╨╗╨╛╨▓╨╕╤П╤Е ╤Б╨▓╨╛╨▒╨╛╨┤╨╜╨╛╨╣ ╤В╨╛╤А╨│╨╛╨▓╨╗╨╕.
• ╨н╤В╨░ ╤Ж╨╕╤Д╤А╨░ ╨┐╤А╨╛╨│╨╜╨╛╨╖╨╕╤А╤Г╨╡╤В╤Б╤П ╤Б ╨┐╨╛╨╝╨╛╤Й╤М╤О ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╤Е ╨╛╤Б╨╜╨╛╨▓╨╜╤Л╤Е ╨┐╨╛╨║╨░╨╖╨░╤В╨╡╨╗╨╡╨╣ ╨░╨║╤В╨╕╨▓╨╛╨▓ тАФ ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╡╨╜╨╕╤П, ╤Б╨┐╤А╨╛╤Б╨░, ╨┐╨╛╨╗╨╡╨╖╨╜╨╛╤Б╤В╨╕, ╨▓╨╛╨▓╨╗╨╡╤З╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨▓ ╤А╨╕╤Б╨║, ╨║╨╛╨╜╨║╤Г╤А╨╡╨╜╤В╨╛╤Б╨┐╨╛╤Б╨╛╨▒╨╜╨╛╤Б╤В╨╕, ╨╛╨╢╨╕╨┤╨░╨╡╨╝╤Л╤Е ╤В╨╡╨╝╨┐╨╛╨▓ ╤А╨╛╤Б╤В╨░ ╨╕ ╤В. ╨┤.
• ╨Ь╨╡╤В╨╛╨┤ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╤Г╤В╨▓╨╡╤А╨╢╨┤╨╡╨╜ ╨Ю╨▒╤Й╨╡╨┐╤А╨╕╨╜╤П╤В╤Л╨╝╨╕ ╨┐╤А╨╕╨╜╤Ж╨╕╨┐╨░╨╝╨╕ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░ (GAAP) ╨╕ ╨Ь╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Л╨╝╨╕ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨░╨╝╨╕ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ (IFRS).

╨Ю╨▒╤К╤П╤Б╨╜╨╡╨╜╨╕╨╡ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕

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

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

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

╨д╨╛╤А╨╝╤Г╨╗╨░

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

╨д╨╛╤А╨╝╤Г╨╗╨░ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ = ╨Ф╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ [1 + r (x/360)] тАУ ╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л

╨Ч╨┤╨╡╤Б╤М,

• ╨Э╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨╛╨▒╨╛╨╖╨╜╨░╤З╨░╨╡╤В ╤В╨╡╨║╤Г╤Й╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤Ж╨╡╨╜╨╜╨╛╨╣ ╨▒╤Г╨╝╨░╨│╨╕.
• ╤А ╨┐╤А╨╡╨╛╨▒╨╗╨░╨┤╨░╤О╤Й╨░╤П ╨┐╤А╨╛╤Ж╨╡╨╜╤В╨╜╨░╤П ╤Б╤В╨░╨▓╨║╨░, ╨▓╨╖╨╕╨╝╨░╨╡╨╝╨░╤П ╨▒╤А╨╛╨║╨╡╤А╨╛╨╝.
• ╨Ш╨║╤Б — ╨║╨╛╨╗╨╕╤З╨╡╤Б╤В╨▓╨╛ ╨┤╨╜╨╡╨╣, ╨╛╤Б╤В╨░╨▓╤И╨╕╤Е╤Б╤П ╨▓ ╨║╨╛╨╜╤В╤А╨░╨║╤В╨╡ (╤Д╤М╤О╤З╨╡╤А╤Б╨╜╤Л╨╣ ╨║╨╛╨╜╤В╤А╨░╨║╤В ╨╕╤Б╤В╨╡╨║╨░╨╡╤В ╤З╨╡╤А╨╡╨╖ x ╨┤╨╜╨╡╨╣).
• ╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╤Б╤Г╨╝╨╝╨╡ ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╛╨▓╨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╨╕╤Ж╨╕╨╕ ╨▓ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╤Л╨╣ ╨║╨░╨┐╨╕╤В╨░╨╗ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡, ╨║╨╛╤В╨╛╤А╤Г╤О ╨╕╨╜╨▓╨╡╤Б╤В╨╛╤А ╨┐╨╛╨╗╤Г╤З╨╕╤В ╨┤╨╛ ╨╕╤Б╤В╨╡╤З╨╡╨╜╨╕╤П ╤Б╤А╨╛╨║╨░ ╨┤╨╡╨╣╤Б╤В╨▓╨╕╤П.

╨а╨░╤Б╤З╨╡╤В ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╕ ╨┐╤А╨╕╨╝╨╡╤А

╨Я╤А╨╡╨┤╨┐╨╛╨╗╨╛╨╢╨╕╨╝, ╤З╤В╨╛ ╨░╨║╤Ж╨╕╨╕ XYZ ╨▓ ╨╜╨░╤Б╤В╨╛╤П╤Й╨╡╨╡ ╨▓╤А╨╡╨╝╤П ╤В╨╛╤А╨│╤Г╤О╤В╤Б╤П ╨┐╨╛ ╤Ж╨╡╨╜╨╡ 1895,12 ╨┤╨╛╨╗╨╗╨░╤А╨░. ╨С╤А╨╛╨║╨╡╤А ╨▓╨╖╨╕╨╝╨░╨╡╤В 2% ╤Б ╨┐╤А╨╛╨┤╨░╨╢╨╕. ╨б╤А╨╛╨║ ╨┤╨╡╨╣╤Б╤В╨▓╨╕╤П ╤Д╤М╤О╤З╨╡╤А╤Б╨╜╨╛╨│╨╛ ╨║╨╛╨╜╤В╤А╨░╨║╤В╨░ ╨╕╤Б╤В╨╡╨║╨░╨╡╤В ╤З╨╡╤А╨╡╨╖ 30 ╨┤╨╜╨╡╨╣. ╨Ш╨╜╨▓╨╡╤Б╤В╨╛╤А ╨┐╨╛╨╗╤Г╤З╨░╨╡╤В 4,3 ╨┤╨╕╨▓╨╕╨┤╨╡╨╜╨┤╨╜╤Л╤Е ╨┐╤Г╨╜╨║╤В╨░. ╨а╨░╤Б╤Б╤З╨╕╤В╨░╨╣╤В╨╡ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨░╨║╤Ж╨╕╨╣.

╨а╨╡╤И╨╡╨╜╨╕╨╡:

╨Ф╨░╨╜╨╜╤Л╨╣:

• ╨Э╨░╨╗╨╕╤З╨╜╤Л╨╡ = 1895,12 ╨┤╨╛╨╗╨╗. ╨б╨и╨Р
• ╤А = 2%
• ╨Ш╨║╤Б = 30 ╨┤╨╜╨╡╨╣
• ╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л = 4,3 ╨▒╨░╨╗╨╗╨░

╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М = ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ [1 + r (x/360)] тАУ ╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л

= 1895,12 [1 + 0.02 (30/360)] тАУ 4,3 = 1898,28 ╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р

╨Э╨░ ╨╛╤Б╨╜╨╛╨▓╨░╨╜╨╕╨╕ ╤А╨░╤Б╤З╨╡╤В╨░ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨░╨║╤Ж╨╕╨╣ XYZ ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В 1 898,28 ╨┤╨╛╨╗╨╗╨░╤А╨░ ╨б╨и╨Р.

╨г╤З╨╡╤В ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕

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

╨Ф╤А╤Г╨│╨╕╨╝╨╕ ╤Б╨╗╨╛╨▓╨░╨╝╨╕, ╤Н╤В╨╛ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М, ╨┐╨╛ ╨║╨╛╤В╨╛╤А╨╛╨╣ ╨░╨║╤В╨╕╨▓ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╨┐╤А╨╛╨┤╨░╨╜. ╨Р╨╗╤М╤В╨╡╤А╨╜╨░╤В╨╕╨▓╨╜╨╛, ╤Н╤В╨╛ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╤П ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░. ╨Ш╨╖╨╝╨╡╤А╨╡╨╜╨╕╤П, ╨╛╤Б╨╜╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╨╜╨░ ╤В╨╡╨║╤Г╤Й╨╡╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨░╨║╤В╨╕╨▓╨░ ╨╕ ╨▒╤Г╨┤╤Г╤Й╨╕╤Е ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╨┐╨╛╤В╨╛╨║╨░╤Е, ╤П╨▓╨╗╤П╤О╤В╤Б╤П ╨╜╨░╨╕╨▒╨╛╨╗╨╡╨╡ ╤В╨╛╤З╨╜╤Л╨╝╨╕. ╨Ъ╤А╨╛╨╝╨╡ ╤В╨╛╨│╨╛, ╤Н╤В╨╛ ╨╛╨▒╤Й╨╡╨┐╤А╨╕╨╜╤П╤В╤Л╨╣ ╨╝╨╡╤В╨╛╨┤ ╨╛╤Ж╨╡╨╜╨║╨╕, ╨┐╤А╨╕╨╖╨╜╨░╨╜╨╜╤Л╨╣ ╨Ю╨▒╤Й╨╡╨┐╤А╨╕╨╜╤П╤В╤Л╨╝╨╕ ╨┐╤А╨╕╨╜╤Ж╨╕╨┐╨░╨╝╨╕ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░╨Ю╨▒╤Й╨╡╨┐╤А╨╕╨╜╤П╤В╤Л╨╝╨╕ ╨┐╤А╨╕╨╜╤Ж╨╕╨┐╨░╨╝╨╕ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░GAAP (╨Ю╨▒╤Й╨╡╨┐╤А╨╕╨╜╤П╤В╤Л╨╡ ╨┐╤А╨╕╨╜╤Ж╨╕╨┐╤Л ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░) ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╤О╤В ╤Б╨╛╨▒╨╛╨╣ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╕╨╖╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╡ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨░ ╨┐╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝╤Г ╤Г╤З╨╡╤В╤Г ╨╕ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕.╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ (GAAP) ╨╕ ╨Ь╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Л╨╡ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╤Л ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕╨Ь╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Л╨╡ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╤Л ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕╨Ь╨б╨д╨Ю ╨╕╨╗╨╕ ╨Ь╨╡╨╢╨┤╤Г╨╜╨░╤А╨╛╨┤╨╜╤Л╨╡ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╤Л ╨б╤В╨░╨╜╨┤╨░╤А╤В╤Л ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╨╛╨▒╤Й╨╡╨┐╤А╨╕╨╜╤П╤В╨╛╨╝╤Г ╨╜╨░╨▒╨╛╤А╤Г ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓ ╨┐╨╛ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨╝╤Г ╤Г╤З╨╡╤В╤Г ╨╕ ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ ╨┤╨╗╤П ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨║╨╕ ╨╕ ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╤П ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╨╛╨╣ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕. ╨н╤В╨╛ ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╕╨▓╨░╨╡╤В ╨╡╨┤╨╕╨╜╨╛╨╛╨▒╤А╨░╨╖╨╕╨╡ ╨▓ ╨┐╤А╨░╨║╤В╨╕╨║╨╡ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░, ╤З╤В╨╛ ╨┤╨╡╨╗╨░╨╡╤В ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Г╤О ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╤М ╤Б╨╛╨┐╨╛╤Б╤В╨░╨▓╨╕╨╝╨╛╨╣ ╨╝╨╡╨╢╨┤╤Г ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╝╨╕ ╨╛╤В╤З╨╕╤В╤Л╨▓╨░╤О╤Й╨╕╨╝╨╕╤Б╤П ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╤П╨╝╨╕ ╨┐╨╛ ╨▓╤Б╨╡╨╝╤Г ╨╝╨╕╤А╤Г. ╨Ч╨░ ╨┐╤А╨╛╤И╨╡╨┤╤И╨╕╨╡ ╨│╨╛╨┤╤Л ╨╛╨╜ ╤Б╤В╨░╨╗ ╨╜╨╛╨▓╤Л╨╝ ╨╝╨╕╤А╨╛╨▓╤Л╨╝ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╛╨╝ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░. ╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ (╨Ь╨б╨д╨Ю).

╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╨╛ ╤Б╤А╨░╨▓╨╜╨╡╨╜╨╕╤О ╤Б ╤А╤Л╨╜╨╛╤З╨╜╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О

╨н╤В╨╕ ╨┤╨▓╨░ ╨╕╨╖╨╝╨╡╤А╨╡╨╜╨╕╤П ╤А╨░╨╖╨╗╨╕╤З╨░╤О╤В╤Б╤П ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╕╨╝ ╨╛╨▒╤А╨░╨╖╨╛╨╝:

1. ╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М тАУ ╤Н╤В╨╛ ╨▓╨╜╤Г╤В╤А╨╡╨╜╨╜╤П╤П ╤Ж╨╡╨╜╨░, ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╨╝╨░╤П ╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╨╡╨╝, ╨║╨╛╤В╨╛╤А╨░╤П ╨┐╤А╨╕╨╡╨╝╨╗╨╡╨╝╨░ ╨┤╨╗╤П ╨┐╤А╨╛╨┤╨░╨▓╤Ж╨░ (╨▒╨╡╨╖ ╨║╨░╨║╨╕╤Е-╨╗╨╕╨▒╨╛ ╨┐╤А╨╕╨╝╨╡╨╜╨╕╨╝╤Л╤Е ╤Г╤Б╨╗╨╛╨▓╨╕╨╣). ╨Э╨░╨┐╤А╨╛╤В╨╕╨▓, ╤А╤Л╨╜╨╛╤З╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╤А╤Л╨╜╨╛╤З╨╜╤Л╨╝ ╤Б╨┐╤А╨╛╤Б╨╛╨╝ ╨╕ ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╡╨╜╨╕╨╡╨╝.
2. ╨Я╨╡╤А╨▓╤Л╨╣ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤А╨░╤Б╨┐╤А╨╛╤Б╤В╤А╨░╨╜╨╡╨╜╨╜╤Л╨╝ ╨╝╨╡╤В╨╛╨┤╨╛╨╝ ╨╛╤Ж╨╡╨╜╨║╨╕ ╨░╨║╤В╨╕╨▓╨╛╨▓. ╨Ю╨┤╨╜╨░╨║╨╛ ╨┐╨╛╤Б╨╗╨╡╨┤╨╜╨╕╨╣ ╨╝╨╡╨╜╨╡╨╡ ╨┐╨╛╨┐╤Г╨╗╤П╤А╨╡╨╜. ╨а╤Л╨╜╨╛╤З╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤Г╤З╨╕╤В╤Л╨▓╨░╨╡╤В ╤В╨╛╨╗╤М╨║╨╛ ╤Б╨┐╤А╨╛╤Б ╨╕ ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╡╨╜╨╕╨╡, ╨╕╨│╨╜╨╛╤А╨╕╤А╤Г╤П ╨┤╤А╤Г╨│╨╕╨╡ ╤Д╨░╨║╤В╨╛╤А╤Л.
3. ╨Я╨╡╤А╨▓╨╛╨╡ ╨▓╤Л╤В╨╡╨║╨░╨╡╤В ╨╕╨╖ ╨╛╤Б╨╜╨╛╨▓. ╨Я╨╛╤Б╨╗╨╡╨┤╨╜╨╡╨╡ ╨┤╨╕╨║╤В╤Г╨╡╤В╤Б╤П ╤А╤Л╨╜╨╛╤З╨╜╤Л╨╝╨╕ ╤Б╨╕╨╗╨░╨╝╨╕.
4. ╨Я╨╡╤А╨▓╨░╤П ╨╜╨╡ ╨╝╨╡╨╜╤П╨╡╤В╤Б╤П ╤З╨░╤Б╤В╨╛, ╨┤╨░╨╢╨╡ ╨╡╤Б╨╗╨╕ ╨░╨║╤В╨╕╨▓ ╨┐╤А╨╛╨┤╨░╨╡╤В╤Б╤П ╨┐╨╛ ╨▒╨╛╨╗╨╡╨╡ ╨▓╤Л╤Б╨╛╨║╨╛╨╣ ╨╕╨╗╨╕ ╨▒╨╛╨╗╨╡╨╡ ╨╜╨╕╨╖╨║╨╛╨╣ ╤Ж╨╡╨╜╨╡. ╨Ю╨┤╨╜╨░╨║╨╛ ╨┐╨╛╤Б╨╗╨╡╨┤╨╜╨╕╨╣ ╨║╨╛╨╗╨╡╨▒╨╗╨╡╤В╤Б╤П ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨┤╨╜╤П ╨╕╨╖-╨╖╨░ ╤З╨░╤Б╤В╨╛╨│╨╛ ╤Г╨▓╨╡╨╗╨╕╤З╨╡╨╜╨╕╤П ╨╕╨╗╨╕ ╤Г╨╝╨╡╨╜╤М╤И╨╡╨╜╨╕╤П ╤Б╨┐╤А╨╛╤Б╨░ ╨╕ ╨┐╤А╨╡╨┤╨╗╨╛╨╢╨╡╨╜╨╕╤П.
5. GAAP ╨╕ IFRS ╨┐╤А╨╕╨╖╨╜╨░╤О╤В ╨┐╨╡╤А╨▓╨╛╨╡; ╨┐╨╛╤Б╨╗╨╡╨┤╨╜╨╡╨╡ ╨╜╨╡ ╨┐╤А╨╕╨╜╤П╤В╨╛ ╨┐╨╛╨▓╤Б╨╡╨╝╨╡╤Б╤В╨╜╨╛.

╨з╨░╤Б╤В╨╛ ╨╖╨░╨┤╨░╨▓╨░╨╡╨╝╤Л╨╡ ╨▓╨╛╨┐╤А╨╛╤Б╤Л (FAQ)

╨з╤В╨╛ ╤В╨░╨║╨╛╨╡ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М?

╨н╤В╨╛ ╨┐╤А╨╛╨│╨╜╨╛╨╖╨╕╤А╤Г╨╡╨╝╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨╕╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕, ╨░╨║╤В╨╕╨▓╨░ ╨╕╨╗╨╕ ╤Ж╨╡╨╜╨╜╨╛╨╣ ╨▒╤Г╨╝╨░╨│╨╕. ╨н╤В╨╛ ╤Ж╨╡╨╜╨╜╨╛╤Б╤В╤М, ╨║╨╛╤В╨╛╤А╤Г╤О ╨┐╤А╨╕╨╜╨╕╨╝╨░╤О╤В ╨╕ ╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╤М, ╨╕ ╨┐╤А╨╛╨┤╨░╨▓╨╡╤Ж тАФ ╨▒╨╡╨╖ ╨║╨░╨║╨╕╤Е-╨╗╨╕╨▒╨╛ ╤Г╤Б╨╗╨╛╨▓╨╕╨╣ ╨╕╨╗╨╕ ╨▓╨╜╨╡╤И╨╜╨╕╤Е ╤Д╨░╨║╤В╨╛╤А╨╛╨▓.

╨Ъ╨░╨║ ╤А╨░╤Б╤Б╤З╨╕╤В╤Л╨▓╨░╨╡╤В╤Б╤П ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М?

╨Ю╨╜ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╤П╨╡╤В╤Б╤П ╤Б ╨┐╨╛╨╝╨╛╤Й╤М╤О ╤Б╨╗╨╡╨┤╤Г╤О╤Й╨╡╨╣ ╤Д╨╛╤А╨╝╤Г╨╗╤Л:

╨б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М = ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ [1 + r(x/360)] тАУ ╨Ф╨╕╨▓╨╕╨┤╨╡╨╜╨┤╤Л

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

╨п╨▓╨╗╤П╨╡╤В╤Б╤П ╨╗╨╕ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╤В╨░╨║╨╛╨╣ ╨╢╨╡, ╨║╨░╨║ ╤А╤Л╨╜╨╛╤З╨╜╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М?

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

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

╨н╤В╨░ ╤Б╤В╨░╤В╤М╤П ╨▒╤Л╨╗╨░ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝ ╨┐╨╛ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕ ╨╕ ╨╡╨╡ ╨╖╨╜╨░╤З╨╡╨╜╨╕╤О. ╨Ь╤Л ╨╛╨▒╤К╤П╤Б╨╜╤П╨╡╨╝ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╤Г╤О ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨░╨║╤Ж╨╕╨╣, ╨╡╨╡ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╕╨╡, ╤Д╨╛╤А╨╝╤Г╨╗╤Г, ╤А╨░╤Б╤З╨╡╤В ╨╕ ╨╝╨╡╤В╨╛╨┤╤Л ╨╛╤Ж╨╡╨╜╨║╨╕ ╨┐╨╛ ╨Ь╨б╨д╨Ю. ╨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

• ╨Ш╤Б╤В╨╛╤А╨╕╤З╨╡╤Б╨║╨░╤П ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╤В╨╕╨▓ ╤Б╨┐╤А╨░╨▓╨╡╨┤╨╗╨╕╨▓╨╛╨╣ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╨╕
• ╨Ш╨╜╨▓╨╡╤Б╤В╨╕╤Ж╨╕╨╕ ╨▓ ╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М
• ╨Ы╨╛╨▓╤Г╤И╨║╨░ ╤Ж╨╡╨╜╨╜╨╛╤Б╤В╨╕