╨Ч╨░╨┐╨╕╤Б╤М ╨▓ ╨╢╤Г╤А╨╜╨░╨╗╨╡ ╤Г╤З╨╡╤В╨░ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕

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

╨Ю╨▒╨╖╨╛╤А ╨╢╤Г╤А╨╜╨░╨╗╨░ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕

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

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

• ╨Ф╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М тАФ ╤Н╤В╨╛ ╤Б╤З╨╡╤В╨░ ╨░╨║╤В╨╕╨▓╨╛╨▓ ╨▓ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╤Е ╨║╨╜╨╕╨│╨░╤Е ╨┐╤А╨╛╨┤╨░╨▓╤Ж╨░, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╤М ╨┤╨╛╨╗╨╢╨╡╨╜ ╨╡╨╝╤Г ╨┤╨╡╨╜╨╡╨╢╨╜╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨┤╨╗╤П ╨╛╨┐╨╗╨░╤В╤Л ╤В╨╛╨▓╨░╤А╨╛╨▓ ╨╕ ╤Г╤Б╨╗╤Г╨│, ╤Г╨╢╨╡ ╨┐╨╛╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╤Л╤Е ╨┐╤А╨╛╨┤╨░╨▓╤Ж╨╛╨╝. ╨Ш ╨╜╨░╨╛╨▒╨╛╤А╨╛╤В, ╤Н╤В╨╛ ╤Б╨╛╨╖╨┤╨░╨╡╤В ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╛ AccountLiability AccountLiability ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╝ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨╛╨╝ ╨▓ ╤А╨╡╨╖╤Г╨╗╤М╤В╨░╤В╨╡ ╨╗╤О╨▒╨╛╨│╨╛ ╨┐╤А╨╛╤И╨╗╨╛╨│╨╛ ╤Б╨╛╨▒╤Л╤В╨╕╤П, ╨║╨╛╤В╨╛╤А╨╛╨╡ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╤О╤А╨╕╨┤╨╕╤З╨╡╤Б╨║╨╕ ╨╛╨▒╤П╨╖╤Л╨▓╨░╤О╤Й╨╕╨╝. ╨г╤А╨╡╨│╤Г╨╗╨╕╤А╨╛╨▓╨░╨╜╨╕╨╡ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░ ╤В╤А╨╡╨▒╤Г╨╡╤В ╨╛╤В╤В╨╛╨║╨░ ╤Н╨║╨╛╨╜╨╛╨╝╨╕╤З╨╡╤Б╨║╨╕╤Е ╤А╨╡╤Б╤Г╤А╤Б╨╛╨▓, ╨▓ ╨╛╤Б╨╜╨╛╨▓╨╜╨╛╨╝ ╨┤╨╡╨╜╨╡╨│, ╨╕ ╨╛╨╜╨╕ ╨┐╨╛╨║╨░╨╖╨░╨╜╤Л ╨▓ ╨▒╨░╨╗╨░╨╜╤Б╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╤З╨╕╤В╨░╨╣╤В╨╡ ╨▓ ╨║╨╜╨╕╨│╨░╤Е ╨║╨╗╨╕╨╡╨╜╤В╨╛╨▓, ╨╜╨░╨╖╤Л╨▓╨░╨╡╨╝╤Л╤Е ╨║╤А╨╡╨┤╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М╤О.
• ╨Т ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╨╛╨╝ ╨╛╤В╤З╨╡╤В╨╡ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨║╨╗╨░╤Б╤Б╨╕╤Д╨╕╤Ж╨╕╤А╤Г╨╡╤В╤Б╤П ╨║╨░╨║ ╨╛╨▒╨╛╤А╨╛╤В╨╜╤Л╨╣ ╨░╨║╤В╨╕╨▓. ╨в╨╡╨║╤Г╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨в╨╡╨║╤Г╤Й╨╕╨╡ ╨░╨║╤В╨╕╨▓╤Л ╨╛╤В╨╜╨╛╤Б╤П╤В╤Б╤П ╨║ ╤В╨╡╨╝ ╨║╤А╨░╤В╨║╨╛╤Б╤А╨╛╤З╨╜╤Л╨╝ ╨░╨║╤В╨╕╨▓╨░╨╝, ╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╤Н╤Д╤Д╨╡╨║╤В╨╕╨▓╨╜╨╛ ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╤Л ╨┤╨╗╤П ╨┤╨╡╨╗╨╛╨▓╤Л╤Е ╨╛╨┐╨╡╤А╨░╤Ж╨╕╨╣, ╨┐╤А╨╛╨┤╨░╨╜╤Л ╨╖╨░ ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╡ ╨┤╨╡╨╜╤М╨│╨╕ ╨╕╨╗╨╕ ╨╗╨╕╨║╨▓╨╕╨┤╨╕╤А╨╛╨▓╨░╨╜╤Л ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨│╨╛╨┤╨░. ╨Ю╨╜ ╨▓╨║╨╗╤О╤З╨░╨╡╤В ╨▓ ╤Б╨╡╨▒╤П ╤В╨╛╨▓╨░╤А╨╜╨╛-╨╝╨░╤В╨╡╤А╨╕╨░╨╗╤М╨╜╤Л╨╡ ╨╖╨░╨┐╨░╤Б╤Л, ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╨╡ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░, ╤Н╨║╨▓╨╕╨▓╨░╨╗╨╡╨╜╤В╤Л ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓, ╨╗╨╕╨║╨▓╨╕╨┤╨╜╤Л╨╡ ╤Ж╨╡╨╜╨╜╤Л╨╡ ╨▒╤Г╨╝╨░╨│╨╕, ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╤Г╤О ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨╕ ╤В.┬а╨┤. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡, ╨┐╨╛╤Б╨║╨╛╨╗╤М╨║╤Г ╨╛╨╢╨╕╨┤╨░╨╡╤В╤Б╤П, ╤З╤В╨╛ ╨┐╤А╨╛╨┤╨░╨╢╨╕, ╨┐╤А╨╛╨╕╨╖╨▓╨╡╨┤╨╡╨╜╨╜╤Л╨╡ ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╨▒╤Г╨┤╤Г╤В ╨▓╤Б╨║╨╛╤А╨╡ ╨╛╨┐╨╗╨░╤З╨╡╨╜╤Л ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╤Г╤Б╨╗╨╛╨▓╨╕╤П╨╝╨╕ ╨║╤А╨╡╨┤╨╕╤В╨░, ╤Г╨║╨░╨╖╨░╨╜╨╜╤Л╨╝╨╕ ╨▓ ╤Б╤З╨╡╤В╨╡-╤Д╨░╨║╤В╤Г╤А╨╡, ╨▓╤Л╤Б╤В╨░╨▓╨╗╨╡╨╜╨╜╨╛╨╝ ╨┐╤А╨╛╨┤╨░╨▓╤Ж╨╛╨╝.
• ╨Ъ╨░╨║ ╨┐╤А╨░╨▓╨╕╨╗╨╛, ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╨╛╤В╤З╨╡╤В╤Л ╨д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╨╛╤В╤З╨╡╤В╤Л ╨д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╨╡ ╨╛╤В╤З╨╡╤В╤Л ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╤О╤В ╤Б╨╛╨▒╨╛╨╣ ╨┐╨╕╤Б╤М╨╝╨╡╨╜╨╜╤Л╨╡ ╨╛╤В╤З╨╡╤В╤Л, ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨╗╨╡╨╜╨╜╤Л╨╡ ╤А╤Г╨║╨╛╨▓╨╛╨┤╤Б╤В╨▓╨╛╨╝ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨┤╨╗╤П ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╨╡╨╜╨╕╤П ╤Д╨╕╨╜╨░╨╜╤Б╨╛╨▓╤Л╤Е ╨┤╨╡╨╗ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨╖╨░ ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ (╨║╨▓╨░╤А╤В╨░╨╗, ╤И╨╡╤Б╤В╤М ╨╝╨╡╤Б╤П╤Ж╨╡╨▓ ╨╕╨╗╨╕ ╨│╨╛╨┤). ╨н╤В╨╕ ╨╛╤В╤З╨╡╤В╤Л, ╨▓ ╤В╨╛╨╝ ╤З╨╕╤Б╨╗╨╡ ╨▒╨░╨╗╨░╨╜╤Б╨╛╨▓╤Л╨╣ ╨╛╤В╤З╨╡╤В, ╨╛╤В╤З╨╡╤В ╨╛ ╨┐╤А╨╕╨▒╤Л╨╗╤П╤Е ╨╕ ╤Г╨▒╤Л╤В╨║╨░╤Е, ╨╛╤В╤З╨╡╤В ╨╛ ╨┤╨▓╨╕╨╢╨╡╨╜╨╕╨╕ ╨┤╨╡╨╜╨╡╨╢╨╜╤Л╤Е ╤Б╤А╨╡╨┤╤Б╤В╨▓ ╨╕ ╨╛╤В╤З╨╡╤В ╨╛╨▒ ╨░╨║╤Ж╨╕╨╛╨╜╨╡╤А╨╜╨╛╨╝ ╨║╨░╨┐╨╕╤В╨░╨╗╨╡, ╨┤╨╛╨╗╨╢╨╜╤Л ╨▒╤Л╤В╤М ╨┐╨╛╨┤╨│╨╛╤В╨╛╨▓╨╗╨╡╨╜╤Л ╨▓ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╨╕╨╕ ╤Б ╨┐╤А╨╡╨┤╨┐╨╕╤Б╨░╨╜╨╜╤Л╨╝╨╕ ╨╕ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨╕╨╖╨╕╤А╨╛╨▓╨░╨╜╨╜╤Л╨╝╨╕ ╤Б╤В╨░╨╜╨┤╨░╤А╤В╨░╨╝╨╕ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╛╨│╨╛ ╤Г╤З╨╡╤В╨░, ╤З╤В╨╛╨▒╤Л ╨╛╨▒╨╡╤Б╨┐╨╡╤З╨╕╤В╤М ╨╡╨┤╨╕╨╜╨╛╨╛╨▒╤А╨░╨╖╨╕╨╡ ╨╛╤В╤З╨╡╤В╨╜╨╛╤Б╤В╨╕ ╨╜╨░ ╨▓╤Б╨╡╤Е ╤Г╤А╨╛╨▓╨╜╤П╤Е. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡ ╨│╨╛╤В╨╛╨▓╤П╤В╤Б╤П ╤Б ╨╕╤Б╨┐╨╛╨╗╤М╨╖╨╛╨▓╨░╨╜╨╕╨╡╨╝ ╨╝╨╡╤В╨╛╨┤╨░ ╤Г╤З╨╡╤В╨░ ╨╝╨╡╤В╨╛╨┤╨╛╨╝ ╨╜╨░╤З╨╕╤Б╨╗╨╡╨╜╨╕╤П. MethodAccrual Accounting тАФ ╤Н╤В╨╛ ╨╝╨╡╤В╨╛╨┤ ╤Г╤З╨╡╤В╨░, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨╝╨│╨╜╨╛╨▓╨╡╨╜╨╜╨╛ ╤А╨╡╨│╨╕╤Б╤В╤А╨╕╤А╤Г╨╡╤В ╨┤╨╛╤Е╨╛╨┤╤Л ╨╕ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨┐╨╛╤Б╨╗╨╡ ╤Б╨╛╨▓╨╡╤А╤И╨╡╨╜╨╕╤П ╤В╤А╨░╨╜╨╖╨░╨║╤Ж╨╕╨╕, ╨╜╨╡╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛ ╨╛╤В ╤В╨╛╨│╨╛, ╨║╨╛╨│╨┤╨░ ╨▒╤Л╨╗ ╨┐╨╛╨╗╤Г╤З╨╡╨╜ ╨╕╨╗╨╕ ╨┐╤А╨╛╨╕╨╖╨▓╨╡╨┤╨╡╨╜ ╨┐╨╗╨░╤В╨╡╨╢. ╨з╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ ╤Б╤В╨░╨╗╨╛ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╨╜╤Л╨╝ ╨║╨░╨║ ╨┤╨╗╤П GAAP, ╤В╨░╨║ ╨╕ ╨┤╨╗╤П ╨Ь╨б╨д╨Ю. ╨г╤З╨╡╤В ╨┐╨╛ ╨╝╨╡╤В╨╛╨┤╤Г ╨╜╨░╤З╨╕╤Б╨╗╨╡╨╜╨╕╤П ╤В╤А╨╡╨▒╤Г╨╡╤В ╤А╨╡╨│╨╕╤Б╤В╤А╨░╤Ж╨╕╨╕ ╨┤╨╛╤Е╨╛╨┤╨╛╨▓ ╨┐╨╛ ╨╝╨╡╤А╨╡ ╨╕╤Е ╨┐╨╛╨╗╤Г╤З╨╡╨╜╨╕╤П ╨╕ ╨║╨╛╨│╨┤╨░ ╨╛╨╜╨╕ ╨▒╤Л╨╗╨╕ ╨┐╨╛╨╗╤Г╤З╨╡╨╜╤Л, ╨╜╨╡╨╖╨░╨▓╨╕╤Б╨╕╨╝╨╛ ╨╛╤В ╤В╨╛╨│╨╛, ╨┐╨╛╨╗╤Г╤З╨╡╨╜╤Л ╨┐╨╗╨░╤В╨╡╨╢╨╕ ╨╜╨░╨╗╨╕╤З╨╜╤Л╨╝╨╕ ╨╕╨╗╨╕ ╨╜╨╡╤В.

╨Ю╨│╨╗╨░╨▓╨╗╨╡╨╜╨╕╨╡

• ╨Ю╨▒╨╖╨╛╤А ╨╢╤Г╤А╨╜╨░╨╗╨░ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕
  • ╨С╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╨╡ ╨╖╨░╨┐╨╕╤Б╨╕ ╨┤╨╗╤П ╤Г╤З╨╡╤В╨░ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕
  • ╨г╤З╨╡╤В ╨▒╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╤Л╤Е ╨┤╨╛╨╗╨│╨╛╨▓
    • #1 тАУ ╨Ь╨╡╤В╨╛╨┤ ╨┐╤А╤П╨╝╨╛╨│╨╛ ╤Б╨┐╨╕╤Б╨░╨╜╨╕╤П
    • # 2 — ╨Ь╨╡╤В╨╛╨┤ ╨┤╨╛╨┐╤Г╤Б╨║╨╛╨▓
  • ╨а╨╡╨║╨╛╨╝╨╡╨╜╨┤╤Г╨╡╨╝╤Л╨╡ ╤Б╤В╨░╤В╤М╨╕

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

╨Э╨░╨┐╤А╨╕╨╝╨╡╤А, ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П Indian Auto Parts (IAP) Ltd ╨┐╤А╨╛╨┤╨░╨╗╨░ ╨╝╨╕╤Б╤В╨╡╤А╤Г ╨г╨╜╤А╨╡╨░╨╗╤О ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╖╨░╨┐╤З╨░╤Б╤В╨╕ ╨┤╨╗╤П ╨│╤А╤Г╨╖╨╛╨▓╨╕╨║╨╛╨▓ ╨▓ ╨║╤А╨╡╨┤╨╕╤В. ╨Я╨╛╤Б╨║╨╛╨╗╤М╨║╤Г IAP ╤Г╨╢╨╡ ╨┐╨╛╨╜╨╡╤Б╨╗╨░ ╤А╨░╨╖╨╗╨╕╤З╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨╜╨░╨╖╤Л╨▓╨░╨╡╨╝╤Л╨╡ ╤Б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М╤О ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓╨б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓╨б╨╡╨▒╨╡╤Б╤В╨╛╨╕╨╝╨╛╤Б╤В╤М ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╤Е ╤В╨╛╨▓╨░╤А╨╛╨▓ (COGS) ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╤Б╨╛╨▓╨╛╨║╤Г╨┐╨╜╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨┐╤А╤П╨╝╤Л╤Е ╨╖╨░╤В╤А╨░╤В, ╨┐╨╛╨╜╨╡╤Б╨╡╨╜╨╜╤Л╤Е ╨▓ ╤Б╨▓╤П╨╖╨╕ ╤Б ╨┐╤А╨╛╨┤╨░╨╜╨╜╤Л╨╝╨╕ ╤В╨╛╨▓╨░╤А╨░╨╝╨╕ ╨╕╨╗╨╕ ╤Г╤Б╨╗╤Г╨│╨░╨╝╨╕, ╨▓╨║╨╗╤О╤З╨░╤П ╨┐╤А╤П╨╝╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╤В╨░╨║╨╕╨╡ ╨║╨░╨║ ╤Б╤Л╤А╤М╨╡, ╨┐╤А╤П╨╝╤Л╨╡ ╨╖╨░╤В╤А╨░╤В╤Л ╨╜╨░ ╨╛╨┐╨╗╨░╤В╤Г ╤В╤А╤Г╨┤╨░ ╨╕ ╨┤╤А╤Г╨│╨╕╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л. ╨┐╤А╤П╨╝╤Л╨╡ ╨╖╨░╤В╤А╨░╤В╤Л. ╨Ю╨┤╨╜╨░╨║╨╛ ╨╛╨╜ ╨╕╤Б╨║╨╗╤О╤З╨░╨╡╤В ╨▓╤Б╨╡ ╨║╨╛╤Б╨▓╨╡╨╜╨╜╤Л╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л, ╨┐╨╛╨╜╨╡╤Б╨╡╨╜╨╜╤Л╨╡ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╡╨╣. ╤З╨╕╤В╨░╤В╤М ╨▒╨╛╨╗╤М╤И╨╡ (COGS) ╨╖╨░ ╨╡╨│╨╛ ╨┐╤А╨╛╨┤╨░╨╢╨╕, ╨╜╨╛ ╨╡╨╝╤Г ╨╜╨╡ ╨╖╨░╨┐╨╗╨░╤В╨╕╨╗╨╕.

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

╨Ф╨░╨▓╨░╨╣╤В╨╡ ╤Г╤В╨╛╤З╨╜╨╕╨╝ ╨┐╤А╨╕╨▓╨╡╨┤╨╡╨╜╨╜╤Л╨╣ ╨▓╤Л╤И╨╡ ╨┐╤А╨╕╨╝╨╡╤А Indian Auto Parts (IAP) Ltd ╨╕ ╤И╨░╨│ ╨╖╨░ ╤И╨░╨│╨╛╨╝ ╨╖╨░╤А╨╡╨│╨╕╤Б╤В╤А╨╕╤А╤Г╨╡╨╝ ╤Б╨╛╨╛╤В╨▓╨╡╤В╤Б╤В╨▓╤Г╤О╤Й╨╕╨╡ ╤В╤А╨░╨╜╨╖╨░╨║╤Ж╨╕╨╕:

• 1 ╤П╨╜╨▓╨░╤А╤П 2019 ╨│╨╛╨┤╨░ IAP ltd ╨┐╤А╨╛╨┤╨░╨╗╨░ ╨╝╨╕╤Б╤В╨╡╤А╤Г ╨г╨╜╤А╨╡╨░╨╗╤О ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╨╡ ╨╖╨░╨┐╤З╨░╤Б╤В╨╕ ╨┤╨╗╤П ╨│╤А╤Г╨╖╨╛╨▓╨╕╨║╨╛╨▓ ╨▓ ╨║╤А╨╡╨┤╨╕╤В. ╨а╨░╤Б╤З╨╡╤В╨╜╨░╤П ╤Б╤Г╨╝╨╝╨░ ╤Б╤З╨╡╤В╨░, ╨▓╨║╨╗╤О╤З╨░╤П ╨▓╤Б╨╡ ╤А╨░╤Б╤Е╨╛╨┤╤Л ╨╕ ╨╜╨░╨╗╨╛╨│╨╕, ╤Б╨╛╤Б╤В╨░╨▓╨╗╤П╨╗╨░ 10┬а000┬а╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р ╨╕ ╨┤╨╛╨╗╨╢╨╜╨░ ╨▒╤Л╤В╤М ╨▓╤Л╨┐╨╗╨░╤З╨╡╨╜╨░ ╨┤╨╛ 31┬а╤П╨╜╨▓╨░╤А╤П 2019┬а╨│╨╛╨┤╨░. ╨Ь╨╕╤Б╤В╨╡╤А ╨г╨╜╤А╨╡╨░╨╗╤М ╨┐╤А╨╛╨╕╨╖╨▓╨╡╨╗ ╨┐╨╛╨╗╨╜╤Г╤О ╨╛╨┐╨╗╨░╤В╤Г ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 10┬а000┬а╨┤╨╛╨╗╨╗╨░╤А╨╛╨▓ ╨б╨и╨Р 28┬а╤П╨╜╨▓╨░╤А╤П 2019┬а╨│╨╛╨┤╨░.

• ╨Ч╨░╨┐╨╕╤Б╤М ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╨╡╤Б╨╗╨╕ IAP ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨▓╨╛╨╕╨╝ ╨║╨╗╨╕╨╡╨╜╤В╨░╨╝ ╤Г╤Б╨╗╨╛╨▓╨╕╤П ╨║╤А╨╡╨┤╨╕╤В╨░. ╨а╨░╤Б╤Б╨╝╨╛╤В╤А╨╕╨╝ ╤Г╤Б╨╗╨╛╨▓╨╕╤П ╨║╤А╨╡╨┤╨╕╤В╨░ ╨║╨░╨║ 2/10 ╨╜╨╡╤В╤В╨╛ 302/10 ╨╜╨╡╤В╤В╨╛ 30╨г╤Б╨╗╨╛╨▓╨╕╨╡ 2/10 ╨╜╨╡╤В╤В╨╛ 30 ╨╛╨╖╨╜╨░╤З╨░╨╡╤В, ╤З╤В╨╛ ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║ ╨╕╨╗╨╕ ╨┐╤А╨╛╨┤╨░╨▓╨╡╤Ж ╨┐╤А╨╡╨┤╨╛╤Б╤В╨░╨▓╨╕╤В ╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╤О ╨┤╨╛╨┐╨╛╨╗╨╜╨╕╤В╨╡╨╗╤М╨╜╤Г╤О ╤Б╨║╨╕╨┤╨║╤Г 2%, ╨╡╤Б╨╗╨╕ ╨┐╨╛╨║╤Г╨┐╨░╤В╨╡╨╗╤М ╤Г╨┐╨╗╨░╤В╨╕╤В ╨┐╤А╨╕╤З╨╕╤В╨░╤О╤Й╤Г╤О╤Б╤П ╤Б╤Г╨╝╨╝╤Г ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ 10 ╨┤╨╜╨╡╨╣ ╤Б ╨┤╨░╤В╤Л ╨┐╨╛╨║╤Г╨┐╨║╨╕ ╤В╨╛╨▓╨░╤А╨░. ╤В╨╛╨▓╨░╤А╤Л, ╨░ ╨╜╨╡ ╨▒╤А╨░╤В╤М ╨┐╨╛╨╗╨╜╤Л╨╣ ╨║╤А╨╡╨┤╨╕╤В╨╜╤Л╨╣ ╨┐╨╡╤А╨╕╨╛╨┤ ╨▓ 30 ╨┤╨╜╨╡╨╣. ╨Я╨╛╨┤╤А╨╛╨▒╨╜╨╡╨╡, ╤В. ╨╡. ╨┐╤А╨╕ ╨╛╨┐╨╗╨░╤В╨╡ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ ╨┤╨╡╤Б╤П╤В╨╕ ╨┤╨╜╨╡╨╣ ╨┐╤А╨╡╨┤╨╗╨░╨│╨░╨╡╤В╤Б╤П ╤Б╨║╨╕╨┤╨║╨░ ╨▓ ╤А╨░╨╖╨╝╨╡╤А╨╡ 2%; ╨▓ ╨┐╤А╨╛╤В╨╕╨▓╨╜╨╛╨╝ ╤Б╨╗╤Г╤З╨░╨╡ ╨╛╨┐╨╗╨░╤В╨░ ╨┤╨╛╨╗╨╢╨╜╨░ ╨▒╤Л╤В╤М ╨┐╤А╨╛╨╕╨╖╨▓╨╡╨┤╨╡╨╜╨░ ╨▓ ╤В╨╡╤З╨╡╨╜╨╕╨╡ 30 ╨┤╨╜╨╡╨╣ ╨▒╨╡╨╖ ╤Б╨║╨╕╨┤╨║╨╕.

╨У-╨╜ Unreal ╨╛╨┐╨╗╨░╤З╨╕╨▓╨░╨╡╤В ╤Б╨▓╨╛╤О ╤Б╤Г╨╝╨╝╤Г ╤Б╤З╨╡╤В╨░ 8 ╤П╨╜╨▓╨░╤А╤П 2019 ╨│. ╨╕ ╨┐╨╛╨╗╤М╨╖╤Г╨╡╤В╤Б╤П ╤Б╨║╨╕╨┤╨║╨╛╨╣.

╨г╤З╨╡╤В ╨▒╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╤Л╤Е ╨┤╨╛╨╗╨│╨╛╨▓

╨Ю╤Б╤Г╤Й╨╡╤Б╤В╨▓╨╗╤П╤П ╨┐╤А╨╛╨┤╨░╨╢╨╕ ╨▓ ╨║╤А╨╡╨┤╨╕╤В, ╨║╨╛╨╝╨┐╨░╨╜╨╕╤П ╤Е╨╛╤А╨╛╤И╨╛ ╨╛╤Б╨╛╨╖╨╜╨░╨╡╤В, ╤З╤В╨╛ ╨╜╨╡ ╨▓╤Б╨╡ ╨╡╨╡ ╨┤╨╛╨╗╨╢╨╜╨╕╨║╨╕. ╨Х╨╡ ╨┤╨╛╨╗╨╢╨╜╨╕╨║╨╕. ╨Ф╨╛╨╗╨╢╨╜╨╕╨║ ╤П╨▓╨╗╤П╨╡╤В╤Б╤П ╨╖╨░╨╡╨╝╤Й╨╕╨║╨╛╨╝, ╨║╨╛╤В╨╛╤А╤Л╨╣ ╨╛╨▒╤П╨╖╨░╨╜ ╤Г╨┐╨╗╨░╤В╨╕╤В╤М ╨╛╨┐╤А╨╡╨┤╨╡╨╗╨╡╨╜╨╜╤Г╤О ╤Б╤Г╨╝╨╝╤Г ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╤Г ╨║╤А╨╡╨┤╨╕╤В╨░, ╨╜╨░╨┐╤А╨╕╨╝╨╡╤А ╨▒╨░╨╜╨║╤Г, ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕-╤Н╨╝╨╕╤В╨╡╨╜╤В╤Г ╨║╤А╨╡╨┤╨╕╤В╨╜╤Л╤Е ╨║╨░╤А╤В ╨╕╨╗╨╕ ╨┐╨╛╤Б╤В╨░╨▓╤Й╨╕╨║╤Г ╤В╨╛╨▓╨░╤А╨╛╨▓. ╨Ч╨░╨╡╨╝╤Й╨╕╨║ ╨╝╨╛╨╢╨╡╤В ╨▒╤Л╤В╤М ╤Д╨╕╨╖╨╕╤З╨╡╤Б╨║╨╕╨╝ ╨╗╨╕╤Ж╨╛╨╝, ╨╜╨░╨┐╤А╨╕╨╝╨╡╤А, ╤Б╨╛╨╕╤Б╨║╨░╤В╨╡╨╗╨╡╨╝ ╨╢╨╕╨╗╨╕╤Й╨╜╨╛╨│╨╛ ╨║╤А╨╡╨┤╨╕╤В╨░, ╨╕╨╗╨╕ ╤О╤А╨╕╨┤╨╕╤З╨╡╤Б╨║╨╕╨╝ ╨╗╨╕╤Ж╨╛╨╝, ╨╖╨░╨╜╨╕╨╝╨░╤О╤Й╨╕╨╝ ╤Б╤А╨╡╨┤╤Б╤В╨▓╨░ ╨┤╨╗╤П ╤А╨░╤Б╤И╨╕╤А╨╡╨╜╨╕╤П ╨▒╨╕╨╖╨╜╨╡╤Б╨░. ╨з╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ ╨▓╤Л╨┐╨╗╨░╤В╨╕╤В ╨┐╨╛╨╗╨╜╨╛╤Б╤В╤М╤О, ╨╕ ╨║╨╛╨╝╨┐╨░╨╜╨╕╨╕ ╨┐╤А╨╕╨┤╨╡╤В╤Б╤П ╤Б╤В╨╛╨╗╨║╨╜╤Г╤В╤М╤Б╤П ╤Б ╨╜╨╡╨║╨╛╤В╨╛╤А╤Л╨╝╨╕ ╨┐╨╛╤В╨╡╤А╤П╨╝╨╕, ╨╜╨░╨╖╤Л╨▓╨░╨╡╨╝╤Л╨╝╨╕ ╨▒╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╤Л╨╝╨╕ ╨┤╨╛╨╗╨│╨░╨╝╨╕. ╨а╨░╤Б╤Е╨╛╨┤╤Л ╨┐╨╛ ╨▒╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╤Л╨╝ ╨┤╨╛╨╗╨│╨░╨╝╨а╨░╤Б╤Е╨╛╨┤╤Л ╨┐╨╛ ╨▒╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╤Л╨╝ ╨┤╨╛╨╗╨│╨░╨╝ ╨С╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╤Л╨╡ ╨┤╨╛╨╗╨│╨╕ ╨╝╨╛╨│╤Г╤В ╨▒╤Л╤В╤М ╨╛╨┐╨╕╤Б╨░╨╜╤Л ╨║╨░╨║ ╨╜╨╡╨┐╤А╨╡╨┤╨▓╨╕╨┤╨╡╨╜╨╜╤Л╨╡ ╤Г╨▒╤Л╤В╨║╨╕, ╨┐╨╛╨╜╨╡╤Б╨╡╨╜╨╜╤Л╨╡ ╨║╨╛╨╝╨╝╨╡╤А╤З╨╡╤Б╨║╨╛╨╣ ╨╛╤А╨│╨░╨╜╨╕╨╖╨░╤Ж╨╕╨╡╨╣ ╨▓ ╤Б╨▓╤П╨╖╨╕ ╤Б ╨╜╨╡╨▓╤Л╨┐╨╛╨╗╨╜╨╡╨╜╨╕╨╡╨╝ ╤Б╨╛╨│╨╗╨░╤Б╨╛╨▓╨░╨╜╨╜╤Л╤Е ╤Г╤Б╨╗╨╛╨▓╨╕╨╣ ╨▓ ╤Б╨▓╤П╨╖╨╕ ╤Б ╨┐╤А╨╛╨┤╨░╨╢╨╡╨╣ ╤В╨╛╨▓╨░╤А╨╛╨▓ ╨╕╨╗╨╕ ╤Г╤Б╨╗╤Г╨│ ╨╕╨╗╨╕ ╨┐╨╛╨│╨░╤И╨╡╨╜╨╕╨╡╨╝ ╨╗╤О╨▒╨╛╨│╨╛ ╨║╤А╨╡╨┤╨╕╤В╨░ ╨╕╨╗╨╕ ╨┤╤А╤Г╨│╨╛╨│╨╛ ╨╛╨▒╤П╨╖╨░╤В╨╡╨╗╤М╤Б╤В╨▓╨░. ╨╕╤Б╨┐╨╛╨╗╤М╨╖╤Г╤П ╨┤╨▓╨░ ╨╝╨╡╤В╨╛╨┤╨░, ╤В. 1.) ╨Ь╨╡╤В╨╛╨┤ ╨┐╤А╤П╨╝╨╛╨│╨╛ ╤Б╨┐╨╕╤Б╨░╨╜╨╕╤П╨Ь╨╡╤В╨╛╨┤ ╨┐╤А╤П╨╝╨╛╨│╨╛ ╤Б╨┐╨╕╤Б╨░╨╜╨╕╤П╨Ь╨╡╤В╨╛╨┤ ╨┐╤А╤П╨╝╨╛╨│╨╛ ╤Б╨┐╨╕╤Б╨░╨╜╨╕╤П ╨┐╤А╨╡╨┤╤Б╤В╨░╨▓╨╗╤П╨╡╤В ╤Б╨╛╨▒╨╛╨╣ ╨┐╤А╨╛╤Ж╨╡╤Б╤Б ╤А╨╡╨│╨╕╤Б╤В╤А╨░╤Ж╨╕╨╕ ╨▒╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╨╛╨╣ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕, ╨║╨╛╤В╨╛╤А╨░╤П ╨▒╨╛╨╗╤М╤И╨╡ ╨╜╨╡ ╨┐╨╛╨┤╨╗╨╡╨╢╨╕╤В ╨▓╨╖╤Л╤Б╨║╨░╨╜╨╕╤О, ╨┐╤Г╤В╨╡╨╝ ╨╡╨╡ ╤Г╨┤╨░╨╗╨╡╨╜╨╕╤П ╨╕╨╖ ╨▒╤Г╤Е╨│╨░╨╗╤В╨╡╤А╤Б╨║╨╕╤Е ╨║╨╜╨╕╨│ ╨▒╨╡╨╖ ╨┐╤А╨╡╨┤╨▓╨░╤А╨╕╤В╨╡╨╗╤М╨╜╨╛╨│╨╛ ╤А╨╡╨╖╨╡╤А╨▓╨╕╤А╨╛╨▓╨░╨╜╨╕╤П ╤А╨░╤Б╤Е╨╛╨┤╨╛╨▓ ╨┐╨╛ ╨▒╨╡╨╖╨╜╨░╨┤╨╡╨╢╨╜╤Л╨╝ ╨┤╨╛╨╗╨│╨░╨╝. ╤З╨╕╤В╨░╤В╤М ╨┤╨░╨╗╨╡╨╡ ╨╕ 2.) ╨Ь╨╡╤В╨╛╨┤ ╤Г╤З╨╡╤В╨░.

#1 тАУ ╨Ь╨╡╤В╨╛╨┤ ╨┐╤А╤П╨╝╨╛╨│╨╛ ╤Б╨┐╨╕╤Б╨░╨╜╨╕╤П

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

╨Э╨░╨┐╤А╨╕╨╝╨╡╤А. ╨Ь╨╕╤Б╤В╨╡╤А ╨г╨╜╤А╨╡╨░╨╗╤М ╤Б╨║╨╛╨╜╤З╨░╨╗╤Б╤П ╨╕ ╨╜╨╡ ╤Б╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╛╨╕╨╖╨▓╨╡╤Б╤В╨╕ ╨╛╨┐╨╗╨░╤В╤Г.

# 2 — ╨Ь╨╡╤В╨╛╨┤ ╨┤╨╛╨┐╤Г╤Б╨║╨╛╨▓

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

╨░) ╨Ь╨╕╤Б╤В╨╡╤А ╨г╨╜╤А╨╡╨░╨╗╤М ╨┐╨╛╨╜╨╡╤Б ╤Г╨▒╤Л╤В╨║╨╕ ╨╕ ╨╜╨╡ ╨╝╨╛╨╢╨╡╤В ╨┐╤А╨╛╨╕╨╖╨▓╨╡╤Б╤В╨╕ ╨╛╨┐╨╗╨░╤В╤Г ╨▓ ╤Г╤Б╤В╨░╨╜╨╛╨▓╨╗╨╡╨╜╨╜╤Л╨╡ ╤Б╤А╨╛╨║╨╕.

╨▒) ╨Ь╨╕╤Б╤В╨╡╤А Unreal ╨╛╨▒╨░╨╜╨║╤А╨╛╤В╨╕╤В╤Б╤П ╨╕ ╨▓╨╛╨╛╨▒╤Й╨╡ ╨╜╨╡ ╨▒╤Г╨┤╨╡╤В ╨┐╨╗╨░╤В╨╕╤В╤М.

╨▓) ╨Ь╨╕╤Б╤В╨╡╤А Unreal ╨╛╨┐╤А╨░╨▓╨╕╨╗╤Б╤П ╨╛╤В ╨┐╨╡╤А╨▓╨╛╨╜╨░╤З╨░╨╗╤М╨╜╤Л╤Е ╤Г╨▒╤Л╤В╨║╨╛╨▓ ╨╕ ╤Е╨╛╤З╨╡╤В ╨▓╤Л╨┐╨╗╨░╤В╨╕╤В╤М ╨▓╤Б╨╡ ╤Б╨▓╨╛╨╕ ╨┐╤А╨╡╨┤╤Л╨┤╤Г╤Й╨╕╨╡ ╨┤╨╛╨╗╨│╨╕.

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

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

• ╨Ч╨░╨┐╨╕╤Б╤М ╨▓ ╨╢╤Г╤А╨╜╨░╨╗╨╡ ╨┤╨╗╤П ╨║╤А╨╡╨┤╨╕╤В╨╛╤А╤Б╨║╨╛╨╣ ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╨╕ ╨┐╨╛ ╨║╤А╨╡╨┤╨╕╤В╤Г ╨╕╨╗╨╕ ╨┤╨╡╨▒╨╡╤В╤Г
• ╨Ю╤В╤А╨░╨╢╨░╨╡╤В╤Б╤П ╨╗╨╕ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨║╨░╨║ ╨░╨║╤В╨╕╨▓?
• ╨п╨▓╨╗╤П╨╡╤В╤Б╤П ╨╗╨╕ ╨┤╨╡╨▒╨╕╤В╨╛╤А╤Б╨║╨░╤П ╨╖╨░╨┤╨╛╨╗╨╢╨╡╨╜╨╜╨╛╤Б╤В╤М ╨┤╨╡╨▒╨╡╤В╨╛╨▓╨╛╨╣ ╨╕╨╗╨╕ ╨║╤А╨╡╨┤╨╕╤В╨╛╨▓╨╛╨╣?
• ╨Ч╨░╨┐╨╕╤Б╤М ╨▓ ╨╢╤Г╤А╨╜╨░╨╗╨╡ ╨┐╤А╨╛╨┤╨░╨╢ ╨▓ ╨║╤А╨╡╨┤╨╕╤В