Учет основных средств.

O*AO INIIAIUO N?AAeNOA (OIIAeIA)

1. ?IEUe INIIAIUO N?AAeNOA A I?IOeANNA I?IECAIAeNOAA

E CAAeA*E EO O*AOA

I?iecaiaenoaaiiioicyenoaaiiay aeayoaeueiinoue i?aaei?eyoee
iaania/eaaaony ia oieueei ca n/ao eniieueciaaiey iaoa?eaeueiuo,
o?oaeiauo e oeiainiauo ?ano?nia, aieueoay ?ieue caeanue i?eiaaeeaaeeo
iniiaiui oiiaeai. Yoi n?aaenoaa o?oaea e iaoa?eaeueiua oneiaey i?ioeanna
o?oaea, aeaaiaea?y /aio e inouanoaeyaony i?ioeanni?iecaiaenoaa
(aeayoaeueiinoue i?aaei?eyoey).

N?aaenoaa o?oaea noaiee, ?aai/ea iaoeiu, ia?aaeaoi/iua ono?ienoaa,
eino?oiaio e o. i., a iaoa?eaeueiua oneiaey i?ioeanna o?oaea
i?iecaiaenoaaiiua caeaiey, o?ainii?oiua n?aaenoaa e ae?oaea ...yoi
aauue eee eiiieaen aauae, eioi?ua /aeiaae iiiauaao iaaeaeo niaie e
i?aaeiaoii o?oaea e eioi?ua neoaeao aeey iaaia ea/anoaa i?iaiaeieea aai
aicaeaenoaee ia yoio i?aaeiao'. Iniiaiua oiiaeu ia?iaeiiai oicyenoaa
i?aaenoaaeytho niaie aaaeiaeooth e iaeaieaa auno?i aic?anoathuoth /anoue
iaoeeiiaeueiiai aeioiaea NNN?. Iauai iniiaiuo oiiaeia iinoiyiii
iiiieiyaony auniei i?iecaiaeeoaeueiuie iaoeiaie e iai?oaeiaaieai ca n/ao
?aeiino?oeoeee e iiaea?iecaoeee aeaenoaothueo iniiaiuo oiiaeia.
Ioee/eoaeueiie iniaaiiinoueth iniiaiuo oiiaeia yaeyaony eo iiiaie?aoiia
eniieueciaaiea a i?ioeanna i?iecaiaenoaa, nio?aiaiea ia?aiia/aeueiiai
aiaoiaai aeaea (oi?iu) a oa/aiea aeeeoaeueiiai ia?eiaea. Iiae
aicaeaenoaeai i?iecaiaenoaaiiiai i?ioeanna e aiaoiae n?aaeuiie
niaoeaathony iinoaiaiii e ia?aiinyo naith noieiinoue ia nicaeaaaaiue
i?iaeoeo /anoyie.

N?aaenoaa o?oaea aeaeyony ia iniiaiua e iaeioeaiiua e
auno?ieciaoeaathueany i?aaeiaou. Oae, e iniiaiui n?aaenoaai ioiinyony
i?aaeiaou, n?ie neoaeau eioi?uo aieaa aiaea, a noieiinoue ia iaiaa 100
?oa. ca aaeeieoeo. A /anoiinoe, e iniiaiui n?aaenoaai ia ioiinyony:

i?aaeiaou, neoaeauea iaiaa iaeiiai aiaea, iacaaeneii io eo noieiinoe;

i?aaeiaou noieiinoueth ieaea eeieoa, onoaiaaeeaaaiiai niioaaonoaothueie
ieienoa?noaaie e aaaeiinoaaie a i?aaeaeao aei100 ?oa. ca aaeeieoeo,
iacaaeneii io n?iea eo neoaeau;

niaoeeaeueiua eino?oiaiou e niaoeeaeueiua i?eniiniaeaiey iacaaeneii io
eo noieiinoe,

niaoeeaeueiay iaeaaeaea, niaoeeaeueiay iaoaue e iinoaeueiua
i?eiaaeeaaeiinoe iacaaeneii io eo noieiinoe e n?iea neoaeau, ca
eneeth/aieai iinoaeueiuo i?eiaaeeaaeiinoae, /eneyueony a ninoaaa
iniiaiuo oiiaeia ainoeieoe,

i?eai?u, n?aaenoaa aaoiiaoecaoeee e eaai?aoi?iia iai?oaeiaaiea
noieiinoueth aei 300 ?oa. ca aaeeieoeo, i?eia?aoaaiua aeey oeaio?aeueiuo
caaiaeneeo eaai?aoi?ee.

Iniiaiua n?aaenoaa ea?atho ia?iiioth ?ieue a i?ioeanna o?oaea, iie a
naiae niaieoiiinoe ia?acotho i?iecaiaenoaaiiioaoie/aneoth aaco e
ii?aaeaeytho i?iecaiaenoaaiioth iiuue i?aaei?eyoey.

Ia i?ioyaeaiee aeeeoaeueiiai ia?eiaea eniieueciaaiey iniiaiua n?aaenoaa
iinooiatho ia i?aaei?eyoea e ia?aaeathony a yenieoaoaoeeth;
eciaoeaathony a ?acoeueoaoa yenieoaoaoeee; iiaeaa?aathony ?aiiioo, i?e
iiiiue eioi?iai ainnoaiaaeeaathony eo oece/aneea ea/anoaa; ia?aiauathony
aioo?e i?aaei?eyoey; auauaatho n i?aaei?eyoey aneaaenoaea aaooinoe eee
iaoeaeaniia?aciinoe aeaeueiaeoaai eniieueciaaiey. Iaeiei ec iieacaoaeae
eo/oaai eniieueciaaiey iniiaiuo oiiaeia yaeyaony oaaee/aiea a?aiaie eo
?aaiou iooai nie?auaiey i?inoiaa, iiauoaiey eiyooeoeeaioa niaiiinoe,
iiauoaiey i?iecaiaeeoaeueiinoe ia aaca aiaae?aiey iiaie oaoieeee
oaoiieiaee, iiauoaiea oiiaeiioaea/e, o. a. oaaee/aiea auionea
i?iaeoeoeee ia eaaeaeue ?oaeue iniiaiuo oiiaeia.

A iiauo oneiaeyo oicyenoaiaaiey i?aaei?eyoeth i?aaeinoaaeaiu i?aaa
aeaaeaiey, iieueciaaiey e ?anii?yaeaiey iniiaiuie n?aaenoaaie:
aacaiciacaeii ia?aaeaaaoue eee i?iaeaaaoue ae?oaei i?aaei?eyoeyi,
nienuaaoue n aaeaina, anee iie eciioaiu eee ii?aeueii onoa?aee,
iacaaenei io oiai, iieiinoueth ee iie aii?oece?iaaiu eee iao. Ioiaiai
ii?yaeie ioianaiey iaaeiaii?oece?iaaiiie /anoe noieiinoe nienaiiuo
iniiaiuo n?aaenoa ia ?acoeueoaou oicyenoaaiiie aeayoaeueiinoe
(i?eaueue), oaia?ue iia aoaeao oiaiueoaoueonoaaiue oiiae. Au?o/ea io
?aaeecaoeee iniiaiuo n?aaenoa e oauoee, aicieeathuea i?e eo ia?aaea/a,
i?iaeaaea e nienaiee, ioiinyony a oiiae ?acaeoey i?iecaiaenoaa, iaoee e
oaoieee eee oiiae nioeeaeueiiai ?acaeoey a caaeneiinoe io noa?u
iacia/aiey auauaoeo iniiaiuo n?aaenoa.

Iniiaiuie caaea/aie aooaaeoa?neiai o/aoa iniiaiuo n?aaenoa yaeythony:

eiio?ieue ca nio?aiiinoueth e iaee/eai iniiaiuo n?aaenoa ii ianoai eo
eniieueciaaiey; i?aaeeueiia aeieoiaioaeueiia ioi?ieaiea e naiaa?aiaiiia
io?aaeaiea a o/aoa eo iinooieaiey, auauoey e ia?aiauaiey;

eiio?ieue ca i?aaeeueiui ?anoiaeiaaieai n?aaenoa ia ?aeiino?oeoeeth e
iiaea?iecaoeeth iniiaiuo n?aaenoa;

en/eneaiea aeiee noieiinoe iniiaiuo n?aaenoa a nayce n eniieueciaaieai e
eciinii aeey aeeth/aiey a cao?aou i?aaei?eyoey; naiaa?aiaiiia io?aaeaiea
a o/aoa eciina iniiaiuo n?aaenoa;

eiio?ieue ca i?aaeeueiinoueth ii?aaeaeaiey oiiaeiioaea/e e
yooaeoeaiinoueth eniieueciaaiey ?aai/eo iaoei, iai?oaeiaaiey,
i?iecaiaenoaaiiuo ieiuaaeae, o?ainii?oiuo n?aaenoa e ae?oaeo iniiaiuo
n?aaenoa;

oi/iia ii?aaeaeaiea ?acoeueoaoia io eeeaeaeaoeee iauaeoia iniiaiuo
n?aaenoa;

iaania/aiea aeaiiuie aeey en/eneaiey ieaou ca iniiaiua i?iecaiaenoaaiiua
n?aaenoaa.

Yoe caaea/e ?aoatho n iiiiuueth iaaeeaaeauae aeieoiaioaoeee e
iaania/aiey i?aaeeueiie i?aaiecaoeee o/aoa iaee/ey e aeaeaeaiey iniiaiuo
n?aaenoa, aaeaiany/iuo ?an/aoia aii?oecaoeee iniiaiuo n?aaenoa e o/aoa
cao?ao ii eo ?aiiioo.

2. EEANNEOEEAOeEss E IOeAIEA INIIAIUO N?AAeNOA

Iniiaiua n?aaenoaa i?iiuoeaiiiai i?aaei?eyoey ?aciiia?aciu ii ninoaao e
iacia/aieth. *oiau aanoe eo o/ao, iaiaoiaeeia eeanneoeeaoeey eo ii
aeaeai, iacia/aieth eee oa?aeoa?o o/anoey a i?ioeanna ?anoe?aiiiai
nioeeaeenoe/aneiai aini?iecaiaenoaa, io?aneyi ia?iaeiiai oicyenoaa,
noaiaie eniieueciaaiey e ii i?eiaaeeaaeiinoe.

Oeiiaay eeanneoeeaoeey iniiaiuo oiiaeia (n?aaenoa) ia?iaeiiai oicyenoaa
NNN? ii eo aeaeai onoaiiaeaia Aineiinoaoii NNN?. A niioaaonoaee n yoie
eeanneoeeaoeeae iniiaiua n?aaenoaa iiae?acaeaeythony ia:

I. Caeaiey.II. Nii?oaeaiey.

III. Ia?aaeaoi/iua ono?ienoaa.IV. Iaoeiu e iai?oaeiaaiey.A oii /enea:

a) neeiaua iaoeiu e iai?oaeiaaiea;a) ?aai/ea iaoeiu e iai?oaeiaaiea;

a) ecia?eoaeueiua e ?aaoee?othuea i?eai?u, ono?ienoaa e eaai?aoi?iia
iai?oaeiaaiea;

a) au/eneeoaeueiay oaoieea;

ae) i?i/ea iaoeiu e iai?oaeiaaiea.

V. O?ainii?oiua n?aaenoaa.VI. Eino?oiaio.

VII. I?iecaiaenoaaiiue eiaaioa?ue e i?eiaaeeaaeiinoe.VIII. Oicyenoaaiiue
eiaaioa?ue.IX. ?aai/ee e i?iaeoeoeaiue neio.X. Iiiaieaoiea ianaaeaeaiey.

XI. Eaieoaeueiua cao?aou ii oeo/oaieth caiaeue (aac nii?oaeaiee).XII.
I?i/ea iniiaiua oiiaeu.

Ii eeanneoeeaoeeiiiui aeaeai aaaeaony o/ao iniiaiuo n?aaenoa e
ninoaaeyaony io/aoiinoue i iaee/ee e aeaeaeaiee iniiaiuo n?aaenoa.

A caaeneiinoe io iacia/aiey a i?iecaiaenoaaiiioicyenoaaiiie
aeayoaeueiinoe iniiaiua n?aaenoaa (oiiaeu) iiae?acaeaeythony ia
i?iiuoeaiiii?iecaiaenoaaiiua e iai?iecaiaenoaaiiua.

E iniiaiui n?aaenoaai i?iiuoeaiiii?iecaiaenoaaiiiai iacia/aiey
ioiinyony: iaoeiu, noaiee, aiia?aou, eino?oiaiou, a oaeaea caeaiey
iniiaiuo e aniiiiaaoaeueiuo oeaoia, ioaeaeia e neoaea caaiaeioi?aaeaiey,
i?aaeiacia/aiiua aeey i?iecaiaenoaaiiiai i?ioeanna, eee caeaiey
neeaaeia, ?aca?aoa?u, o?ainii?oiua n?aaenoaa, eniieuecoaiua aeey
ia?aiauaiey e o?aiaiey i?aaeiaoia e i?iaeoeoia o?oaea. Iniiaiua
n?aaenoaa iai?iecaiaenoaaiiiai iacia/aiey iaiin?aaenoaaiii ia o/anoaotho
a i?ioeanna i?iecaiaenoaa, ia ianeoaeeaatho eoeueoo?iiauoiaua ioaeaeu
?aaioieeia i?aaei?eyoey (iniiaiua n?aaenoaa aeeeeuiieiiioiaeueiiai
oicyenoaa, iieeeeeiee, iaaeeoeeineeo ioieoia, eeoaia, noaaeeiiia,
aeaoneeo naaeia e o. i.).

Aeey iaania/aiey o/aoa iniiaiuo n?aaenoa ii io?aneyi ia?iaeiiai
oicyenoaa eeanneoeeaoeeae i?aaeoniio?aii aeaeaiea eo ia neaaeothuea
a?oiiu:

I.I?iiuoeaiiinoue.II. No?ieoaeuenoai.III. Naeueneia oicyenoai.IV. Eaniia
oicyenoai.V. O?ainii?oVI. Naycue.VII. Caaioiaee.

VIII. Iaoa?eaeueiioaoie/aneia niaaaeaiea e nauo.IX. Oi?aiaey e
iauanoaaiiia ieoaiea.X. I?i/ea io?anee iaoa?eaeueiiai i?iecaiaenoaa

XI. AEeeeuiia oicyenoai.

XII. Eiiioiaeueiia oicyenoai e auoiaia iaaaeo*XIII. Cae?aaiio?aiaiea.

XIV. Ia?iaeiia i?inaauaiea e iiaeaioiaea eaae?ia.XV. Iaoea e iao/iia
ianeoaeeaaiea.XVI. Eneonnoai.

XVII. E?aaeeoiaaiea e ainoaea?noaaiiia no?aoiaaieaXVIII. Oi?aaeaiea.

XIX. Ia?oeeiua, i?ionithciua e ae?oaea iauanoaaiiua i?aaiecaoeee.

Eaaeaeia i?aaei?eyoea, i?aaiecaoeey e o/?aaeaeaiea iiaeao eiaoue a
?anii?yaeaiee iniiaiua oiiaeu, ioiinyueany e ?acee/iui io?aneyi
ia?iaeiiai oicyenoaa. Io/aoiinoue ninoaaeyaony n o/aoiii?eiaaeeaaeiinoe
iniiaiuo oiiaeia e oeacaiiui io?aneyi.

I?e ioianaiee iniiaiuo oiiaeia e oie eee eiie a?oiia io?aneae ia?iaeiiai
oicyenoaa iaiaoiaeeii iiiieoue, /oi iniiaiua oiiaeu ioiinyony e oie
io?anee ia?iaeiiai oicyenoaa, e eioi?ie ioianaiu au?aaioaiiay n eo
o/anoeai i?iaeoeoeey eee ieacaiiua oneoae.

Ii noaiaie eniieueciaaiey a i?iecaiaenoaaiiioicyenoaaiiie aeayoaeueiinoe
iniiaiua n?aaenoaa iiae?acaeaeythony ia iniiaiua n?aaenoaa, iaoiaeyueany
a caiana, a yenieoaoaoeee, ia eiina?aaoeee.Yoi iaiaoiaeeii iioiio, /oi
ia/eneaiea aii?oecaoeee i?ienoiaeeo aioo?e a?oii ?acee/ii. Oae, ii
iniiaiui oiiaeai, iaoiaeyueany a caiana, aii?oecaoeey ia/eneyaony
oieueei a /anoe iieiiai ainnoaiiaeaiey; ii iniiaiui n?aaenoaai a
yenieoaoaoeee aii?oecaoeey ia/eneyaony eae ia iieiia ainnoaiiaeaiea, oae
e ia eaieoaeueiue ?aiiio; ii iniiaiui oiiaeai, iaoiaeyueiny ia
eiina?aaoeee (ii ?aoaieth i?aaeoaeuenoaa), aii?oecaoeey aiiaua ia
ia/eneyaony.

Ii i?eiaaeeaaeiinoe iniiaiua n?aaenoaa iiae?acaeaeythony ia nianoaaiiua
e a?aiaeiaaiiua. Nianoaaiii iniiaiua n?aaenoaa cae?aieaiu ca
i?aaei?eyoeai e /eneyony o iaai ia aaeaina, a a?aiaeiaaiiua
i?eiaaeeaaeao ae?oaiio i?aaei?eyoeth, yenieoaoe?othony a?aiaiii ca
ii?aaeaeaiioth ieaoo, o/eouaathony ca aaeainii aacia/eneaiey ia aeaiiii
i?aaei?eyoee aii?oecaoeee e eciina.

A oeaeyo iiauoaiey caeioa?aniaaiiinoe i?aaei?eyoee a eo/oai
eniieueciaaiee i?iecaiaenoaaiiuo iniiaiuo oiiaeia e iai?ioiuo n?aaenoa
i?iiuoeaiiua i?aaei?eyoey, ia?aaaaeaiiua ia iiaua oneiaey ieaie?iaaiey e
yeiiiie/aneiai noeioee?iaaiey, aiinyo a athaeaeao ec i?eauee ieaoo ca
i?iecaiaenoaaiiua iniiaiua oiiaeu.

Aeey iieo/aiey iaiaoiaeeiuo o/aoiuo aeaiiuo i noieiinoe
i?iecaiaenoaaiiuo iniiaiuo oiiaeia, ca eioi?ua aiineony ieaoa a
athaeaeao ec i?eauee, ia?yaeo n iieacaoaeyie aeaeaeaiey ii
eeanneoeeaoeeiiiui a?oiiai o/ao iniiaiuo n?aaenoa neaaeoao aanoe
?acaeaeueii, ieaoa ca iieueciaaiea eioi?uie ia aceiaaony.

E yoei iniiaiui n?aaenoaai ioiinyony: iniiaiua oiiaeu,
caeiina?ae?iaaiiua ii ?aoaieyi Niaaoa Ieieno?ia NNN? eee Niaaoia
Ieieno?ia nithciuo ?anioaeee; nii?oaeaiey, i?aaeiacia/aiiua aeey i/enoee
aiaeiiai e aicaeooiiai aannaeiia io a?aaeiuo iooiaeia i?iecaiaenoaa, e
caeaiua ianaaeaeaiey, /eneyueany ia aaeaina a ninoaaa iniiaiuo n?aaenoa
iauaaeeiaiey (i?aaei?eyoey). E?iia oiai, ioaeaeueiua aeaeu iniiaiuo
oiiaeia i?aaei?eyoee iiaoo inaiaiaeaeaoueny io ieaou ieienoa?noaaie e
aaaeiinoaaie NNN? e Niaaoaie Ieieno?ia nithciuo ?anioaeee ii
niaeaniaaieth n Ieienoa?noaii oeiainia NNN?, a eiaiii: iiuoiua
i?iecaiaenoaa ia i?aaei?eyoeyo (oeaoe, o/anoee); caeaiey e iai?oaeiaaiea
eiino?oeoi?neeo e i?iaeoiuo ath?i e iao/ii enneaaeiaaoaeueneeo
eaai?aoi?ee i?aaei?eyoee; ?aoaiea eaiaeecaoeeiiiua nii?oaeaiey,
/eneyueany ia aaeaina i?aaei?eyoey.

Iaiaoiaeeiia oneiaea i?aaeeueiiai o/aoa iniiaiuo n?aaenoa aaeeinoaaiiue
i?eioeei eo ioeaiee. ?acee/atho o?e ioeaiee iniiaiuo n?aaenoa:
ia?aiia/aeueioth, ainnoaiiaeoaeueioth e inoaoi/ioth.

Ia?aiia/aeueiay noieiinoue neeaaeuaaaony a iiiaio anooieaiey iauaeoa a
yenieoaoaoeeth. Ii ia?aiia/aeueiie noieiinoe iauaeo o/eouaaaony a
oa/aiea ia?eiaea iaoiaeaeaiey ia i?aaei?eyoee a ninoaaa iniiaiuo
n?aaenoa ia neioaoe/aneii n/aoa 01 Iniiaiua n?aaenoaa. Ia?aiia/aeueiie
noieiinoueth iniiaiuo n?aaenoa n/eoaaony: '

1) aeey iniiaiuo n?aaenoa '(oiiaeia), ia?aioeaiaiiuo ii ninoiyieth ia 1
yiaa?y 1972 a., io?aaeaiiay a o/aoa eo ainnoaiiaeoaeueiay noieiinoue,
onoaiiaeaiiay i?e ia?aioeaiea;

2) aeey iniiaiuo n?aaenoa (oiiaeia), aicaaaeaiiuo (nii?oaeaiiuo) eee
i?eia?aoaiiuo a ii?yaeea eaieoaeueiuo aeiaeaiee, eo noieiinoue
neaaaaony:

aeey caeaiee e nii?oaeaiee ec cao?ao ia no?ieoaeueiua e iiioaaeiua
?aaiou ii aicaaaeaieth (nii?oaeaieth) iauaeoa, cao?ao ia
i?iaeoiiecuneaoaeueneea ?aaiou, a oaeaea ae?oaeo cao?ao, iiaeeaaeaueo
aeeth/aieth a eiaaioa?ioth noieiinoue iauaeoia;

aeey iai?oaeiaaiey, o?aaothuaai iiioaaea, ec cao?ao ii i?eia?aoaieth,
?anoiaeia ii aeinoaaea, cao?ao ii iiioaaeo e ono?ienoao ooiaeaiaioia eee
iii? e ia i?iaeoiiecuneaoaeueneea ?aaiou, a oaeaea ae?oaeo cao?ao,
iiaeeaaeaueo aeeth/aieth a eiaaioa?ioth noieiinoue iauaeoia;

aeey iai?oaeiaaiey, ia o?aaothuaai iiioaaea, ec cao?ao ii
i?eia?aoaieth, aeeth/ay ?anoiaeu ii aeinoaaea, e i?i/eo ?anoiaeia,
naycaiiuo n i?eia?aoaieai oeacaiiiai iai?oaeiaaiey;

3) aeey iauaeoia, iinooieaoeo aacaiciacaeii a onoaiiaeaiiii ii?yaeea,
eo noieiinoue ii aeaiiui aooaaeoa?neiai o/aoa ia?aaeathuae noi?iiu,
oeacuaaaiay a aeieoiaioao i ia?aaea/a (aeey iai?oaeiaaiey, o?aaothuaai
iiioaaea aeeth/ay ?anoiaeu iieo/aoaey ii onoaiiaea);

4) aeey iauaeoia, auaoeo a yenieoaoaoeee, i?eia?aoaiiuo caieaoo,
cao?aou ii i?eia?aoaieth, ?anoiaeu ii aeinoaaea e i?i/ea ?anoiaeu,
naycaiiua n i?eia?aoaieai iauaeoia, n aeiaaaeaieai noiiu eciina ii
i?eia?aoaiiui iauaeoai, oeacaiiie a aeieoiaioao i i?iaeaaea (aeey
iai?oaeiaaiey, o?aaothuaai iiioaaea, aeeth/ay ?anoiaeu iieo/aoaey ii
onoaiiaea).

Iniiaiua n?aaenoaa a i?ioeanna eniieueciaaiey eciaoeaathony, aaooatho,
io/aai eo ia?aiia/aeueiay noieiinoue oiaiueoaaony. Aeaiaaeiia au?aaeaiea
iioa?e iauaeoaie naieo oece/aneeo e oaoieeiyeiiiie/aneeo ea/anoa,
iacuaaaony eciinii iniiaiuo n?aaenoa. Eciin iniiaiuo n?aaenoa
io?aaeaaony a aaeaina ioaeaeueiie noaoueae e o/eouaaaony ia
neioaoe/aneii n/aoa 02 Eciin iniiaiuo n?aaenoa.

Ia?aiia/aeueiay noieiinoue ca au/aoii noiiu eciina iacuaaaony inoaoi/iie
noieiinoueth iniiaiuo n?aaenoa. Ioeaiea iaeeiaeiauo iauaeoia iniiaiuo
n?aaenoa, aaaaeaiiuo a yenieoaoaoeeth a ?aciia a?aiy, iiaeao auoue
?acee/iie; yoi caaeneo io a?aiaie, ianoa e niiniaa nii?oaeaiey e
i?eia?aoaiey iniiaiuo n?aaenoa. Iiyoiio aicieeaao iaiaoiaeeiinoue a
ii?aaeaeaiee ainnoaiiaeoaeueiie noieiinoe iniiaiuo n?aaenoa.

Iiae ainnoaiiaeoaeueiie noieiinoueth iniiaiuo n?aaenoa iiieiaaony
noieiinoue aini?iecaiaenoaa iniiaiuo n?aaenoa, o. a. i?eia?aoaiey eee
no?ieoaeuenoaa eiaaioa?iuo iauaeoia enoiaey ec aeaenoaothueo oeai ia
iiiaio ia?aioeaiee.

I?eioeeiu ioeaiee iniiaiuo n?aaenoa iaeeiaeiau aeey anao i?aaei?eyoee
ia?iaeiiai oicyenoaa. Iaeiaei ia?aiia/aeueiay noieiinoue iniiaiuo
n?aaenoa iiaeao auoue eciaiaia i?e ia?aioeaiea iniiaiuo n?aaenoa ii
?anii?yaeaieth i?aaeoaeuenoaa, ei?aiiii ia?aiai?oaeiaaiee eee
aeiiai?oaeiaaiee iniiaiuo n?aaenoa ca n/ao eaieoaeueiuo aeiaeaiee i?e
/anoe/iie eo eeeaeaeaoeee.

3. AeIEOIAIOAEUeIIA IOI?IEAIEA E AIAEEOE*ANEEE O*AO

IINOOIEAIEss E AUAUOEss INIIAIUO N?AAeNOA

Iniiaiua n?aaenoaa iinooiatho ia i?aaei?eyoea eee a ?acoeueoaoa
eaieoaeueiuo aeiaeaiee (iiaiai no?ieoaeuenoaa e i?eia?aoaiee), eee ii
?anii?yaeaieth auoanoiyuae i?aaiecaoeee (aaaeiinoaa). A ia?aii neo/aa
oaaee/eaaaony iauee iauai iniiaiuo n?aaenoa a no?aia, a ai aoi?ii
i?ienoiaeeo aioo?aiiee iai?io iniiaiuo n?aaenoa. Anee a ?acoeueoaoa
eaieoaeueiuo aeiaeaiee i?eia?aoathony iiaua iniiaiua n?aaenoaa, oi io
ae?oaeo i?aaei?eyoee iinooiatho iniiaiua n?aaenoaa, auaoea a
yenieoaoaoeee e /anoe/ii eciioaiiua. Ia?aaea/a iniiaiuo n?aaenoa ii
ia?a?ani?aaeaeaieth eo iaaeaeo i?aaei?eyoeyie i?iecaiaeeony, eae
i?aaeei, aacaiciacaeii.

Niaeanii Caeiio NNN? i ainoaea?noaaiiii i?aaei?eyoee (iauaaeeiaiee)
i?aaei?eyoea eiaao i?aai: ia?aaeaaaoue ae?oaei i?aaei?eyoeyi e
i?aaiecaoeeyi, i?iaeaaaoue, iaiaieaaoue, naeaaaoue a a?aiaeo,
i?aaeinoaaeyoue aanieaoii ai a?aiaiiia iieueciaaiea eeai acaeiu caeaiey,
nii?oaeaiey, iai?oaeiaaiea, o?ainii?oiua n?aaenoaa, eiaaioa?ue, nu?uea e
ae?oaea iaoa?eaeueiua oeaiiinoe, a oaeaea nienuaaoue eo n aaeaina, anee
iie eciioaiu eee ii?aeueii onoa?aee.

O/ao iniiaiuo n?aaenoa (oiiaeia) i?aaiecoaony oeaio?aeeciaaiii a
aooaaeoa?ee i?aaei?eyoey ii eeanneoeeaoeeiiiui a?oiiai a ?ac?aca
eiaaioa?iuo iauaeoia. Iiae eiaaioa?iui iauaeoii iiieiaaony caeii/aiiia
ono?ienoai, i?aaeiao eee eiiieaen i?aaeiaoia ni anaie i?eniiniaeaieyie e
i?eiaaeeaaeiinoyie, ioiinyueieny e aeaiiiio iauaeoo.

Ii ioaeaeueiui eeanneoeeaoeeiiiui a?oiiai iniiaiuo n?aaenoa eiaaioa?iui
iauaeoii n/eoaaony:

ii caeaieyieaaeaeia caeaiea n aai aioo?aiieie ono?ienoaaie (nenoaia
ioiieaiey, aiaeiaacii?iaiae, eaiaeecaoeey, aaioeeyoeeiiiua ono?ienoaa) e
iaaeai?iua iino?ieee (na?ae, caai? e ae?.);

ii nii?oaeaieyi eaaeaeia iainiaeaiiia nii?oaeaiea n ono?ienoaaie,
ninoaaeythueie n iei i?aaie/aneia oeaeia (iino aianoa n iii?aie,
oa?iaie, iiaeuacaeaie e iiaeoiaeaie e iaio);

ii ia?aaeaoi/iui ono?ienoaaieaaeaeia naiinoiyoaeueiia ono?ienoai, ia
yaeythuaany ninoaaiie /anoueth caeaiey eee nii?oaeaiey;

ii neeiaui iaoeiai e iai?oaeiaaietheaaeaeay neeiaay iaoeia n
ooiaeaiaioii e anaie i?eniiniaeaieyie e iae e i?eiaaeeaaeiinoyie,
i?eai?aie e eiaeeaeaeoaeueiui ia?aaeaeaieai;

ii ?aai/ei iaoeiai e i?iecaiaenoaaiiiio iai?oaeiaaieth eaaeaeue noaiie
eee aiia?ao, aeeth/ay aoiaeyuea a aai ninoaa i?eniiniaeaiey,
i?eiaaeeaaeiinoe e i?eai?u, ia?aaeaeaiea, a oaeaea ooiaeaiaio, ia
eioi?ii niiioe?iaai eiaaioa?iue iauaeo;

ii o?ainii?oiui n?aaenoaaieaaeaeue iauaeo o?ainii?oiuo n?aaenoa n
aeeth/aieai ioiinyueony e iaio i?eniiniaeaiee e i?eiaaeeaaeiinoae
(aaoiiiaeeue a?ociaie, aeeth/ay caianiua eieana n eaia?ie e iie?uoeie e
eiiieaeo eino?oiaioa);

ii eino?oiaioai e eiaaioa?theaaeaeue i?aaeiao, eioi?ue eiaao
naiinoiyoaeueiia iacia/aiey e ia yaeyaony ninoaaiie /anoueth eaeiaieeai
eiaaioa?iiai iauaeoa (iaoeiu, noaiea, aiia?aou e o. i.).

Aeey iaania/aiey eiio?iey ca nio?aiiinoueth iniiaiuo oiiaeia(n?aaenoa)
eaaeaeiio eiaaioa?iiio iauaeoo i?enaaeaaaony niioaaonoaothuee iiia?.
Oae, eiaaioa?iua iiia?a caeaiee ia/eiathony n 001 ii 099; nii?oaeaiee n
100 ii 199; ia?aaeaoi/iuo ono?ienoa n 200 ii 299 e o. ae.

Eiaaioa?iue iiia?, i?enaiaiiue iauaeoo, i?inoaaeyaony ia iauaeoa e a
ia?ae/iuo aeieoiaioao e nio?aiyaony ia aanue ia?eiae aai iaoiaeaeaiey ia
aeaiiii i?aaei?eyoee. A neo/aa auauoey iauaeoa aai eiaaioa?iue iiia? ia
i?enaaeaaaony aiiaue iinooieaoei iauaeoai.

Iinooieaiea iniiaiuo n?aaenoa ioi?ieyaony aeoii oeiiaie o. ? IN1. Aeo
ninoaaeyaony ia eaaeaeue iauaeo, e iaio i?eeaaaaony oaoie/aneay
aeieoiaioaoeey ia aeaiiue iauaeo, eioi?ay iinea ioe?uoey aooaaeoa?eae
eiaaioa?iie ea?oi/ee ia?aaeaaony a niioaaonoaothuee ioaeae, oeao
i?aaei?eyoey ii ianoo yenieoaoaoeee. Aeo i?eaiee e ia?aaea/e iniiaiuo
n?aaenoa ninoaaeyaony aeaoiy noi?iiaiei?eieiathuae iauaeo e
ia?aaeathuae, n oeacaieai a?aiaie anooieaiey a yenieoaoaoeeth, aeaou
ecaioiaeaiey, ia?aiia/aeueiie noieiinoe e noiiu eciina a /anoe aieiiai
ainnoaiiaeaiey. Aooaaeoa?ey ioi?ieyao aai aooaaeoa?neie caienueth, o. a.
oeacuaaao ei??aniiiaeaioeeth n/aoia ia ia?aiia/aeueioth noii ianoue e ia
noiio eciina.

O/ao iniiaiuo n?aaenoa i?aaiecotho oae, /oiau iiaeii auei onoaiiaeoue
iaee/ea iniiaiuo n?aaenoa ii eaaeaeie eeanneoeeaoeeiiiie a?oiia e
ioaeaeueii ii eaaeaeiio iauaeoo, ianoai iaoiaeaeaiey e enoi/ieeai eo
i?eia?aoaiey.

Yoi iaania/eaaaony aiaeeoe/aneei o/aoii iniiaiuo n?aaenoa ia ea?oi/eao,
ioe?uaaaiuo aeey eaaeaeiai eiaaioa?iiai iauaeoa, e neioaoe/aneei o/aoii
a oeaeii ii n/aoo 01 Iniiaiua n?aaenoaa. Onoaiiaeaii ianeieueei oeiiauo
oi?i oaeeo ea?oi/ae: o. ? IN6aeey caeaiee e nii?oaeaiee; o. ? IN7aeey
iaoei, iai?oaeiaaiey, i?iecaiaenoaaiiiai e oicyenoaaiiiai eiaaioa?y; o.
? INAaeey aeeaioiuo e iiiaieaoieo ianaaeaeaiee; o. ? IN9aeey a?oiiiaiai
o/aoa iniiaiuo n?aaenoa.

A oeaeyo nie?auaiey o?oaeiaieinoe o/aoiuo ?aaio ii oniio?aieth
ieienoa?noa e aaaeiinoa i?aaei?eyoeyi, eiathuei iaaieueoia eiee/anoai
iniiaiuo n?aaenoa, ?ac?aoaaony eo ii iauaeoiue o/ao aanoe a eiaaioa?iie
eieaa oeiiaie o. ? IN11. Caiene a eieaa i?iecaiaeyony a ?ac?aca
eeanneoeeaoeeiiiuo a?oii (aeaeiainiiaiuo n?aaenoa e ii ianoai eo
iaoiaeaeaiey.

Caiieiythony eiaaioa?iua ea?oi/ee e eiaaioa?iua eieae ia iniiaa
ia?ae/iuo aeieoiaioiaaeoia (IN6IN9), oaoie/aneeo ianii?oia e i?i/ae
aeieoiaioaoeee. Caoai eiaaioa?iua ea?oi/ee?aaeno?e?othony a
niaoeeaeueiuo iienyo oeiiaie o. ? INTH, caiene a eioi?ua i?iecaiaeyony
ii eeanneoeeaoeeiiiui a?oiiai iniiaiuo n?aaenoa (oiiaeia).

A iiene aeey eaaeaeiai aeaea iniiaiuo n?aaenoa ioaaaeai ?acaeae,
ii?aaeaeaiiue na?eae eiaaioa?iuo iiia?ia. I?e oaeie ?aaeno?aoeee iauaeo
iieo/aao eiaaioa?iue iiia?, eioi?ue i?inoaaeytho a i?eaiiii aeoa, a
eiaaioa?iie ea?oi/ea i ia naiii iauaeoa. Iauaeo /eneeony a o/aoa iiae
yoei iiia?ii ia i?ioyaeaiee anaaia?aiaie aai iaoiaeaeaiey ia
i?aaei?eyoee.

Ca?aaeno?e?iaaiiua a iiene ea?oi/ee iiiaoatho a ea?oioaeo iniiaiuo
n?aaenoa. A ea?oioaea eo a?oiie?otho ii io?aneaaui eeanneoeeaoeeiiiui
a?oiiai, a aioo?e a?oii ii ianoai iaoiaeaeaiey, yenieoaoaoeee e ii
aeaeai. Ea?oi/ee iaaeaenoaothueo iniiaiuo n?aaenoa a?oiie?otho
ioaeaeueii.

Auauoea iniiaiuo n?aaenoa ioi?ieytho aeoii e io?aaeatho a eiaaioa?iie
ea?oi/ea, a caoai aa ecuiatho ec ea?oioaee.

Ia?aioeaiaiiua iauaeou iniiaiuo n?aaenoa caienuaathony ii
ainnoaiiaeoaeueiie noieiinoe a ?acaeaea ea?oi/ee ?aeiino?oeoeey,
iiaea?iecaoeey. Noiia eciina, onoaiiaeaiiay i?e ia?aioeaiea, oeacuaaaony
a niioaaonoaothuai ?acaeaea ea?oi/ee (ni. oei. o. ? IN7).

Aeey auno?iai i oi/iiai ii?aaeaeaiey noieiinoe i?iecaiaenoaaiiuo
oiiaeia, ca iieueciaaiea eioi?uie i?aaei?eyoey aiinyo ieaoo a athaeaeao,
nicaeaaony ea?oioaea a ?ac?aca eeanneoeeaoeeiiiuo a?oii ii oai iniiaiui
n?aaenoaai, ii eioi?ui ieaoa ca i?iecaiaenoaaiiua oiiaeu ia aceiaaony.

A ianoao eniieueciaaiey iniiaiuo n?aaenoa (a oeaoao e ioaeaeao
i?aaei?eyoey) aaaeoo iiene (oei. o. ? IN13), a eioi?uo i?eaiaeyony
e?aoeea naaaeaiey ia iauaeoao iniiaiuo n?aaenoa, iaoiaeyueony a
yenieoaoaoeee, oeacuaathony a?oiiu iniiaiuo n?aaenoa, ca eioi?ua ieaoa a
athaeaeao aiineony, e a?oiiu, ca eioi?ua ieaoa ia aiineony.

Eiaaioa?iua ea?oi/ee ia iinooieaoea, auauaoea e ia?aiauaiiua aioo?e
i?aaei?eyoey iniiaiua n?aaenoaa iinea niioaaonoaothueo caienae aei
eiioea ianyoea ia ?aneeaaeuaatho, a o?aiyo ioaeaeueii. Yoi iaiaoiaeeii
aeey oiai, /oiau ia iniiaa yoeo ea?oi/ae (eo iau/ii auaaao iiiai) iiaeii
auei ninoaaeoue ?an/aou aii?oecaoeee iniiaiuo n?aaenoa. Ii ieii/aiee
ianyoea ea?oi/ee n caienyie ca aeaiiue ianyoe a?oiie?otho ii
eeanneoeeaoeeiiiuiaeaeai iniiaiuo n?aaenoa. Iai?iou ii iinooieaieth e
auauoeth ii eaaeaeiio aeaeo iniiaiuo n?aaenoa noiie?othony e
caienuaathony a ea?oi/eo o/aoa aeaeaeaiey iniiaiuo n?aaenoa.

Ea?oi/ee ioe?uaatho a ia/aea yiaa?y ia oaeouee aiae. Nia/aea a ieo
oeacuaatho iaee/ea iniiaiua n?aaenoa ii aeaeai ia 1 yiaa?y. Caoai
aaeaiany/ii iinea caiene iai?ioia ca ianyoe ii?aaeaeytho e caienuaatho
iaee/ea iniiaiuo n?aaenoa ia 1aia /enei neaaeothuaai ianyoea.

Ii aeaiiui ea?oi/ae ninoaaeytho iai?ioioth aaaeiiinoue aeaeaeaiey
iniiaiuo n?aaenoa, eoiae eioi?ie, naa?aiiua n eoiaaie Aeaaiie eieae,
neoaeao iniiaaieai aeey ninoaaeaiey io/aoiinoe i iaee/ee e aeaeaeaiee
iniiaiuo n?aaenoa.

Ia onoaiiaee, iaoeiu, i?aaeiaou oaoie/aneiai iai?oaeiaaiey e ae?oaea
e?oiiua i?aaeiaou caaiaeecaioiaeoaeue aunueaao niaoeeaeueiua oaoie/aneea
ianii?oa. A ieo i?eaiaeyony iiae?iaiua oa?aeoa?enoeee iaoei e eo
yenieoaoaoeeiiiua aeaiiua e, e?iia oiai, aeathony naaaeaiey i ?aaeeia
?aaiou iaoeiu e o. i. Ianii?oa o?aiyony a ioaeaea aeaaiiai iaoaieea.

Ia?aiauaiea iniiaiuo n?aaenoa ec iaeiiai oeaoa e o/anoea a ae?oaea a
i?aaeaeao i?aaei?eyoey inouanoaeyaony ii ?anii?yaeaieth
niioaaonoaothuaai ioaeaea i?aaei?eyoey (aeaaiiai iaoaieea, aeaaiiai
oaoiieiaa e o. ae.) e ioi?ieyaony iaeeaaeiie (o. ? IN2). Iaeeaaeiay
auienuaaaony a aeaoo yecaiiey?ao i?e ia?aaea/a iniiaiuo n?aaenoa ec
caiana a yenieoaoaoeeth e ec oeaoa a oeao, ioaeae e o. ae. Aooaaeoa?ey
ia iniiaaiee ia?aiai yecaiiey?a inouanoaeyao caienue a eiaaioa?iie
ea?oi/ea e ia?aeeaaeuaaao aa ii ianoo iiaiai iaoiaeaeaiey,
yenieoaoaoeee. Naeao/ee ia iniiaaiee 2iai yecaiiey?a iaeeaaeiie ioia/aao
a eiaaioa?iii nienea i auauoee iauaeoa.

I?e/eiaie auauoey iniiaiuo n?aaenoa ec i?aaei?eyoey iiaoo auoue:
eeeaeaeaoeey eiaaioa?iiai iauaeoa iieiinoueth i?e ?acai?ea eee
aeaiiioaaea a neeo aaooinoe e eciina, a oaeaea oie/oiaeaiey i?e
noeoeeiuo aaaenoaeyo e o. ae.; eeeaeaeaoeey /anoe eiaaioa?iiai iauaeoa a
nayce n ia?ano?aeaaieai, ia?aiai?oaeiaaieai, iiaea?iecaoeeae; ia?aaea/a
iniiaiuo n?aaenoa ae?oaei i?aaei?eyoeyi; iaaeinoa/a iniiaiuo n?aaenoa.

Aeey ii?aaeaeaiey iai?eaiaeiinoe e aeaeueiaeoaio eniieueciaaieth oao eee
eiuo iniiaiuo n?aaenoa ia oieueei ia i?aaei?eyoee,ii e a ia?iaeiii
oicyenoaa, o. a. aeey ii?aaeaeaiey iaiaoiaeeiinoe a eeeaeaeaoeee
iniiaiuo n?aaenoa, ia eaaeaeii i?aaei?eyoee nicaeaaony iinoiyiii
aeaenoaothuay eiienney.

Eeeaeaeaoeeth iauaeoia (neii, ?acai?eo, aeaiiioaae) eiienney ioi?ieyao
aeoii i eeeaeaeaoeee iniiaiuo n?aaenoa. Ia iniiaaiee aeoa,
ooaa?aeaeaiiiai ?oeiaiaeeoaeai i?aaei?eyoey, aooaaeoa?ey ioia/aao a
eiaaioa?iie ea?oi/ea e a iiene eiaaioa?iuo ea?oi/ae aeaoo auauoey
iauaeoa e iiia? aeoa i eeeaeaeaoeee.

Aeo yaeyaony iniiaaieai aeey naea/e ia neeaae inoaaoeony a ?acoeueoaoa
eeeaeaeaoeee caianiuo /anoae, iaoa?eaeia, iaoaeeieiia e o. i. Cao?aou ii
eeeaeaeaoeee iauaeoa (?acai?ea, niin, ia?aaicea) oaeaea oeacuaathony a
aeoa. Aooaaeoa?ey ia?aaaouaaao yoio aeo n auyaeaieai ?acoeueoaoia io
eeeaeaeaoeee iauaeoa.

Iniiaiua n?aaenoaa ia?aaeathony ae?oaei i?aaei?eyoeyi aacaiciacaeii ii
?anii?yaeaieth auoanoiyuae i?aaiecaoeee ii ia?aiia/aeueiie noieiinoe n
iaeiia?aiaiiie ia?aaea/ae noii ia/eneaiiiai eciina ia iieiia
ainnoaiiaeaiea. Ia?aaea/o ioi?ieytho aeoii i?eaieeia?aaea/e iniiaiuo
n?aaenoa (o. ? IN1).

Ia iniiaaiee aeoa inouanoaeytho caienue i auauoee a eiaaioa?iie ea?oi/ea
ia?aaeaiiiai iauaeoa e ioiaoeo a iiene eiaaioa?iuo ea?o.

I?aaei?eyoey, ia?aaaaeaiiua ia iieiue oicyenoaaiiue ?an/ao e
naiioeiaine?iaaiea, ioiinyo:

ia?aiia/aeueioth noieiinoue nienaiiuo iniiaiuo n?aaenoa ia oiaiueoaiea
onoaaiiai oiiaea, a noiio ia/eneaiiiai eciina ca ana a?aiy eo neoaeau
ia aai oaaee/aiea;

oauoee, aicieeathuea i?e ia?aaea/a, i?iaeaaea e nienaiee iniiaiuo
n?aaenoa ca n/ao niioaaonoaothueo oiiaeia yeiiiie/aneiai noeioee?iaaiey
(a ninoaa oauoeia .ia iieiinoueth aii?oece?iaaiiay /anoue iniiaiuo
n?aaenoa ia aeeth/aaony);

au?o/eo io ?aaeecaoeee iaeniieuecoaiuo iniiaiuo n?aaenoa, a oaeaea
noieiinoue iaoa?eaeueiuo oeaiiinoae, iinooieaoeo a nayce ni nienaieai
iniiaiuo n?aaenoa a ioeaiea aiciiaeiiai eniieueciaaiey eee ?aaeecaoeee
a oiiae ?acaeoey i?iecaiaenoaa, iaoee e oaoieee.

4. NEIOAOE*ANEEE O*AO IINOOIEAIEssE AUAUOEss INIIAIUO N?AAeNOA

O/ao iaee/ey e aeaeaeaiey iniiaiuo n?aaenoa, ca eneeth/aieai
a?aiaeiaaiiuo, aaaeaony ia neioaoe/aneii n/aoa 01 Iniiaiua n?aaenoaa ii
ia?aiia/aeueiie noieiinoe. N/ao 01 Iniiaiua n?aaenoaaiaeoeaiue,
eiaaioa?iue. I?e io?aaeaiee ia yoii n/aoa iinooieaiey e auauoey iniiaiuo
n?aaenoa ii ei??aniiiaee?oao ni n/aoii 85 Onoaaiue oiiae, a iineaaeieeni
n/aoii 02 Eciin iniiaiuo n?aaenoa.

Iinooieaiea iiauo iniiaiuo n?aaenoa ia iniiaaiee i?eaiiuo aeoia
caienuaaaony a e?aaeeo n/aoa 85 Onoaaiue oiiae a ei??aniiiaeaioeee n
aeaaaoii n/aoa 01 Iniiaiua n?aaenoaa.

I?e iinooieaiee iniiaiuo n?aaenoa, auaoeo a yenieoaoaoeee, iiieii
io?aaeaiey ia?aiia/aeueiie noieiinoe iaiaoiaeeii io?aceoue noiio eo
eciina a /anoe iieiiai ainnoaiiaeaiey, ia/eneaiioth ia i?aaei?eyoee,
ia?aaeathuai iauaeo. I?e ia?aaea/a iniiaiuo n?aaenoa ia?aaeatho e eciin
ia iieiia ainnoaiiaeaiea.

O/ao eciina iniiaiuo n?aaenoa aaaeaony ia ?aaoee?othuai eiioaeoeaiii
n/aoa 02 Eciin iniiaiuo n?aaenoa. Ia iai aea o/eouaaaony eciin,
aaeaiany/ii ia/eneyaiue enoiaey ec ii?i aii?oecaoeee ia iieiia
ainnoaiiaeaiea iniiaiuo oiiaeia. Iacia/aiea n/aoa 02 ninoieo a oii,
/oiau i?e o/aoa anao iniiaiuo n?aaenoa ia n/aoa 01 Iniiaiua n?aaenoaa ii
ia?aiia/aeueiie noieiinoe iieacuaaoue ioaeaeueii eciaiaiea
ia?aiia/aeueiie noieiinoe.

Iiyoiio i?e iinooieaiee iniiaiuo n?aaenoa, auaoeo a yenieoaoaoeee, a
aeoa i?eaieeia?aaea/e oeacuaatho ia?aiia/aeueioth noieiinoue e noiio
eciina a /anoe iieiiai ainnoaiiaeaiey, i?e yoii ia?aiia/aeueiay
noieiinoue iinooieaoeo iniiaiuo n?aaenoa aoaeao io?aaeaia ii aeaaaoo
n/aoa 01 Iniiaiua n?aaenoaa a ei??aniiiaeaioeee n e?aaeeoii n/aoa 85
Onoaaiue oiiae, a noiia eciina ii aeaaaoo n/aoa 85 Onoaaiue oiiae a
ei??aniiiaeaioeee n e?aaeeoii n/aoa 02 Eciin iniiaiuo n?aaenoa.

?anoiaeu ii aeinoaaea aacaiciacaeii i?eieiaaiuo iniiaiuo n?aaenoa io
ae?oaeo i?aaei?eyoee e eo ia?aiia/aeueiie noieiinoe ia i?eniaaeeiythony,
a ioiinyony ia n/ao 26 Iauaoicyenoaaiiua ?anoiaeu.

Aioo?aiiaa ia?aiauaiea iniiaiuo n?aaenoa io?aaeaaony oieueei a
aiaeeoe/aneii o/aoa, aeaeaoue caienue ia yoii ia?aiauaiee a
neioaoe/aneii o/aoa iao iaiaoiaeeiinoe.

?anoiaeu, naycaiiua n aioo?aiiei ia?aiauaieai iniiaiuo n?aaenoa,
o/eouaathony ia n/aoao 24 ?anoiaeu ii niaea?aeaieth e yenieoaoaoeee
iaoei e iai?oaeiaaiey, 25 Iauai?iecaiaenoaaiiua ?anoiaeu, 26
Iauaoicyenoaaiiua ?anoiaeu, /oi caaeneo io i?eiaaeeaaeiinoe iauaeoia.

A niioaaonoaee n aeaenoaothuei iieiaeaieai e i?aaeeaie n aaeainia
i?aaei?eyoee e oicyenoaaiiuo i?aaiecaoeee iiaoo nienuaaoueny iniiaiua
n?aaenoaa (oiiaeu) ii neaaeothuei i?e/eiai:

aacaiciacaeiay ia?aaea/a ae?oaei i?aaei?eyoeyi;

?aaeecaoeey iaioaeiiai iai?oaeiaaiey;

eeeaeaeaoeey ii aaooinoe, ii?aeueiiio eciino, noeoeeiui aaaenoaeyi.

Aacaiciacaeiay ia?aaea/a iniiaiuo n?aaenoa (oiiaeia) ioi?ieyaony aeoii
i?eaieeia?aaea/e iniiaiuo n?aaenoa, oieueei i?aaei?eyoea oaea aoaeao
aunooiaoue a ea/anoaa noi?iiu, ia?aaeathuae iniiaiua n?aaenoaa (oiiaeu).
A aeoa caienuaathony ia?aiia/aeueiay noieiinoue e noiia eciina (a /anoe
iieiiai ainnoaiiaeaiey).Eiaaioa?iay ea?oi/ea ec ea?oioaee ecuiaaony
(i?eeaaaaony e aeoo), i /ai aeaeaaony ioiaoea a iiene eiaaioa?iuo
ea?oi/ae eee eieaa e a eiaaioa?iii nienea iniiaiuo n?aaenoa (oiiaeia) ii
ianoo eo iaoiaeaeaiey. Noiia ia?aiia/aeueiie noieiinoe ia?aaeaiiiai
iauaeoa aoaeao caienaia a aeaaao n/aoa 85 Onoaaiue oiiae e a e?aaeeo
n/aoa 01 Iniiaiua n?aaenoaa. Iaeiia?aiaiii ia noiio eciina aeaaaooaony
n/ao 02 Eciin iniiaiuo n?aaenoa e e?aaeeooaony n/ao 85 Onoaaiue oiiae.

I?e ia?aaea/a iniiaiuo n?aaenoa (oiiaeia) ae?oaiio i?aaei?eyoeth ia
oneiaeyo iieaou (?aaeecaoeey) ia?aiia/aeueiay noieiinoue a noiia eciina
nienuaathony a iau/iii ii?yaeea. Noiio au?o/ee io i?iaeaaee oeaiiinoae
i?aaei?eyoey ca au/aoii ?anoiaeia, naycaiiuo n eo i?iaeaaeae, ioiinyo ia
ia?aciaaiea oiiaeia yeiiiie/aneiai noeioee?iaaiey, a eiaiii ia
ia?aciaaiea oiiaea ?acaeoey i?iecaiaenoaa, iaoee e oaoieee.

Ii?yaeie ioi?ieaiey nienaiey n aaeaina i?aaei?eyoey eeeaeaee?oaiuo
iauaeoia iniiaiuo n?aaenoa (oiiaeia) onoaiiaeai Oeiiaie eino?oeoeeae
Ieienoa?noaa oeiainia NNN? e Ainieaia NNN?. Iinoiyiii aeaenoaothuay
eiienney i?aaei?eyoey ii?aaeaeyao iauaeou, iiaeeaaeauea eeeaeaeaoeee, ii
aaooinoe eee ii?aeueiiio eciino (caiaia iiaie oaoieee) eee ii noeoeeiui
aaaenoaeyi. A ethaii neo/aa ninoaaeyaony aeo i eeeaeaeaoeee e
ia?aaeaaony aooaaeoa?ee, eioi?ay ioia/aao auauoea iauaeoa a eiaaioa?iie
ea?oi/ea, a iiene eiaaioa?iuo ea?oi/ae e a eiaaioa?iii nienea iniiaiuo
n?aaenoa (oiiaeia) ii ianoo iaoiaeaeaiey. A aeoa i eeeaeaeaoeee
caienuaathony ia?aiia/aeueiay noieiinoue iauaeoa, noiia ia/eneaiiiai
eciina, noieiinoue ?anoiaeia ia aeaiiioaae e noieiinoue ii?eoiaeiaaiiiai
eiia e iooiaeia ii oeaia aiciiaeiiai eniieueciaaiey.

Eeeaeaeaoeee ii aaooinoe iiaoo iiaeeaaeaoue e iniiaiua n?aaenoaa
(oiiaeu), ia iieiinoueth aii?oece?iaaiiua, o. a. iauaeou,
ia?aiia/aeueiay noieiinoue eioi?uo aua ia iieiinoueth aeeth/aia a
naaanoieiinoue i?iaeoeoeee a aeaea aii?oecaoeeiiiuo io/eneaiee ia iieiia
ainnoaiiaeaiea. A yoii neo/aa ia i?aaei?eyoee ia noiio
iaaeiaii?oece?iaaiiie /anoe oiaiueoeony onoaaiue oiiae, a aeioiaeu io
eeeaeaeaoeee iniiaiuo n?aaenoa (oiiaeia) ia?acotho oiiae ?acaeoey
i?iecaiaenoaa, iaoee e oaoieee (260+2040==240 ?oa.).

Oauoee ia ii?aaeaeythony i?e eeeaeaeaoeee:

ia iieiinoueth aii?oece?iaaiiuo aeeeuo caeaiee e ae?oaeo iniiaiuo
n?aaenoa, ii eioi?ui aii?oecaoeey ia iieiia ainnoaiiaeaiea ia
ia/eneyaony;

iniiaiuo n?aaenoa, eeeaeaee?oaiuo a nayce ni no?ieoaeuenoaii iiauo,
?anoe?aieai, ?aeiino?oeoeeae e oaoie/aneei ia?aaii?oaeaieai
aeaenoaothueo i?aaei?eyoee e iauaeoia;

iniiaiuo n?aaenoa auauaoeo aneaaenoaea noeoeeiuo aaaenoaee.

Inoaoi/iay noieiinoue oaeeo iniiaiuo n?aaenoa ioiineony ia oiaiueoaiea
onoaaiiai oiiaea.

I?eiyoua a a?aiaeo iniiaiua n?aaenoaa ia i?eiaaeeaaeao a?aiaeaoi?o e
o/eouaathony ioaeaeueii io nianoaaiiuo iniiaiuo n?aaenoa ia caaaeainiaii
n/aoa 001 A?aiaeiaaiiua iniiaiua n?aaenoaa (oiiaeu). ?aaeno?ii
aiaeeoe/aneiai o/aoa a?aiaeiaaiiuo iniiaiuo n?aaenoa neoaeeo eiiey
eiaaioa?iie ea?oi/ee eee auieneaec eiaaioa?iie eieae, eioi?ay aeieaeia
auoue i?eeiaeaia e aeoo i?e ia?aaea/a a?aiaeiaaiiuo iniiaiuo n?aaenoa.
Iniiaiua n?aaenoaa naeaiiua a a?aiaeo, o/eouaathony ia n/aoa 01 Iniiaiua
n?aaenoaa e auaeaeythony a aiaeeoe/aneii o/aoa.

5. O*AO AII?OECAOeEE E ECIINA INIIAIUO N?AAeNOA



Iniiaiua n?aaenoaa i?aaei?eyoey a i?ioeanna i?iecaiaenoaa iinoaiaiii
.eciaoeaathony. Eciiniioa?y iniiaiuie n?aaenoaaie oece/aneeo ea/anoa eee
oo?aoa oaoieei yeiiiie/aneeo naienoa, a aneaaenoaea yoiai e noieiinoe.
Iineieueeo iniiaiua n?aaenoaa eciaoeaathony iinoaiaiii, neaaeoao
iaania/eoue iaeaieeaaiea n?aaenoa(enoi/ieeia), iaiaoiaeeiuo aeey
eaieoaeueiiai ?aiiioa yenieoaoe?oaiuo iniiaiuo n?aaenoa e ainnoaiiaeaiey
ieii/aoaeueii eciineaoeony. Oaeia iaeaieeaaiea iaania/eaaaony iooai
aeeth/aiey a ecaea?aeee i?iecaiaenoaa eee ia?auaiey noii io/eneaiee,
eioi?ua iacuaathony aii?oecaoeeiiiuie. Iaeaieeaaaiua i?e yoii n?aaenoaa
ia?acotho aii?oecaoeeiiiue oiiae.

?acia? aaeaaiaeiiai eciaoeaaiey iniiaiuo n?aaenoa caaeneo io eo aeaea,
n?iea e eioaineaiinoe eniieueciaaiey, naiaa?aiaiiiai e
aeia?iea/anoaaiiiai ?aiiioa e oaoie/aneiai o?iaiy i?iecaiaenoaa a
oeaeii. Ana yoi neoaeeo iniiaaieai aeey ii?aaeaeaiey ?acia?a aiaeiauo
aii?oecaoeeiiiuo io/eneaiee. ?acia?u aii?oecaoeeiiiuo io/eneaiee
onoaiaaeeaathony a i?ioeaioao e aaeainiaie' noieiinoe iniiaiuo n?aaenoa
i iacuaathony ii?iaie aii?oecaoeeiiiuo io/eneaiee.

Iinoaiiaeaieai Niaaoa Ieieno?ia NNN? io 14 ia?oa 1974 a. ooaa?aeaeaiu
aeeooa?aioee?iaaiiua ii?iu aii?oecaoeeiiiuo io/eneaiee, aaaaeaiiua a
aeaenoaea n 1 yiaa?y 1975 a.

Ii?iu aii?oecaoeeiiiuo io/eneaiee au?aaeaiu a i?ioeaioao e aaeainiaie
noieiinoe niioaaonoaothueo iniiaiuo n?aaenoa n iiae?acaeaeaieai eaaeaeie
ii?iu ia aeaa /anoe: ia iieiia ainnoaiiaeaiea, ia eaieoaeueiue ?aiiio e
n i?enaiaieai eaaeaeie ii?ia eiaea. Onoaiiaeaii nauoa aeaoo ouny/
?acee/iuo ii?i. I?e yoiiiniaaiii oe?iei aeeooa?aioee?iaaiu ii?iu ia
iaoeiu e iai?oaeiaaiea ia oieueei ii eo aeaeai, ii e ii aeaeai ?aaio,
aeey eioi?uo iie eniieuecothony, e ii io?aneyi i?iiuoeaiiinoe.
Iniaaiiinoe ioaeaeueiuo aeaeia i?iecaiaenoa, ?aaeei yenieoaoaoeee
iai?oaeiaaiey, anoanoaaiiua oneiaey e aeeyiea ie?oaeathuae n?aaeu e o.
i. i?aaeoniao?eaatho niioaaonoaothuea iii?aai/iua eiyooeoeeaiou e ii?iai
aii?oecaoeeiiiuo io/eneaiee. Ii?iu yaeythony aaeeiuie aeey anaai
ia?iaeiiai oicyenoaa no?aiu e aeaeueiaeoae aeeooa?aioeeaoeee ia
iiaeeaaeao.

Noiiu aii?oecaoeee en/eneythony a ?oaeyo (aac eiiaae). Aii?oecaoeeiiiua
io/eneaiey ?ann/eouaatho aaeaiany/ii ii iniiaiui n?aaenoaai, /eneyueiny
ia 1aia /enei io/aoiiai ianyoea.

Aii?oecaoeey ii aiiaue iinooieaoei iniiaiui n?aaenoaai ia/eneyaony n
1iai /enea ianyoea, neaaeothuaai ca ianyoeai iinooieaiey a
yenieoaoaoeeth, a ii auauaoei iniiaiui n?aaenoaa caeai/eaaaony 1iai
/enea ianyoea, neaaeothuaai ca ianyoeai auauoey. Oaeei ia?acii, iai?iou
ii n/aoo 01 Iniiaiua n?aaenoaa ca oaeouee ianyoe i?e en/eneaiee noii
aii?oecaoeee a ?an/ao ia i?eieiatho. Eneeth/aiea ninoaaeytho i?aaeiaou
iniiaiuon?aaenoa, ii eioi?ui en/eneytho aii?oecaoeeth ia ii a?aiaie eo
yenieoaoaoeee, a ii ae?oaei iieacaoaeyi. Iai?eia?, ii aaoiiiaeeyi e
aaoii?eoeaiai, e?iia niaoeeaeueiuo aaoiiiaeeae (iiaea?iua, naieoa?iua,
aaoie?aiu, aaoiianoa?neea e o. ae.), ii?ia aii?oecaoeeiiiuo io/eneaiee
ia eaieoaeueiue ?aiiio onoaiiaeaia a i?ioeaioao e noieiinoe iaoei ia
1000 ei aaoii?iaaaa, ia iieiia ainnoaiiaeaiea iaoei a i?ioeaioao e
noieiinoe iaoei. En/eneaiea aii?oecaoeee ii aaoio?ainii?oo
inouanoaeyaony ii eoiaai ?aaiou ca oaeouee ianyoe.

Ii iauaeoai iiauo iniiaiuo n?aaenoa, aaaaeaiiui a aeaenoaea,
aii?oecaoeey ia/eneyaony n 1ai /enea ianyoea, neaaeothuaai ca ianyoeai
aaiaea a yenieoaoaoeeth.

Ai a?aiy ?aiiioa iniiaiuo n?aaenoa e i?inoiaa i?iecaiaeyo
aii?oecaoeeiiiua io/eneaiey.

Aii?oecaoeeiiiua io/eneaiey ii iai?oaeiaaieth e o?ainii?oiui n?aaenoaai,
eioi?ua iaoiaeyony a caiana, ia/eneytho oieueei ii ii?iai ia iieiia
ainnoaiiaeaiea.

Ii aeeeui caeaieyi aii?oecaoeeiiiua io/eneaiey i?iecaiaeyony oieueei ia
eaieoaeueiue ?aiiio, a noiia eciina ?ann/eouaaaony e io?aaeaaony ii
ii?ia ia iieiia ainnoaiiaeaiea.

Aii?oecaoeeiiiua io/eneaiey ia iieiia e /anoe/iia ainnoaiiaeaiea
i?iecaiaeyony a oa/aiea oaeoe/aneiai ia?eiaea eniieueciaaiey iniiaiuo
n?aaenoa. Ae?oaeie neiaaie, ia/eneaiea aii?oecaoeee i?iaeieaeaaony e a
oao neo/ayo, eiaaea oio eee eiie iauaeo ia 100% aii?oece?iaai, ii
i?iaeieaeaao iaoiaeeoueny a yenieoaoaoeee.

Aii?oecaoeeiiiua io/eneaiey ia i?iecaiaeyony ii iauaeoai, /eneyueiny a
ninoaaa iniiaiuo n?aaenoa:

ii i?iaeoeoeaiiio neioo;

aeaeeioa/iiio oiiaeo;

n?aaenoaai (oiiaeai) athaeaeaoiuo i?aaiecaoeee e iniiaiui n?aaenoaai
(oiiaeai) iao/iienneaaeiaaoaeueneeo e eiino?oeoi?neeo i?aaiecaoeee,
ia?aaaaeaiiuo ia oicyenoaaiiue ?an/ao;

oiiaeai, ia?aaaaeaiiui ii ?aoaieth Niaaoa Ieieno?ia NNN?, Niaaoia
Ieieno?ia nithciuo ?anioaeee e iaeanoiuo (e?aaauo) eniieeiiia Niaaoia
ia?iaeiuo aeaiooaoia ia eiina?aaoeeth.

I?e aaaeaiee o/aoa a?o/ioth noiiu aii?oecaoeeiiiuo io/eneaiee ii anai
iniiaiui n?aaenoaai (e?iia aaoio?ainii?oa) ?ann/eouaathony a
?ac?aaioi/iie oaaeeoea o. ? 6, a ii aaoio?ainii?oo a ?ac?aaioi/iie
oaaeeoea o. ? 9.

Aeey ninoaaeaiey ?an/aoa aii?oecaoeeiiiuo io/eneaiee ca yiaa?ue
iaiaoiaeeii ana iaoiaeyueany ia i?aaei?eyoee iniiaiua n?aaenoaa ia 1
yiaa?y na?oiie?iaaoue ii ianoai iaoiaeaeaiey e aeaeai (eiaeai) a
niioaaonoaee n onoaiiaeaiiuie aaeeiuie ii?iaie aii?oecaoeeiiiuo
io/eneaiee. Yoi aeaeatho ii eiaaioa?iuiea?oi/eai, eioi?ua
?anni?oe?iauaatho ii ianoai iaoiaeaeaiey iniiaiuo n?aaenoa, a aioo?e ii
eo aeaeai (eiaeai).

A aeaeueiaeoai aeey ?an/aoia io/eneaiee ca oaa?aeue ii eiaaioa?iui
ea?oi/eai n caienyie iinooieaiey e auauoey a yiaa?a, o?aiyueiny a
ea?oioaea a ioaeaeueiie a?oiia, noieiinoue iinooieaoeo e auauaoeo
iniiaiuo n?aaenoa aiinyo a ?acaeae A ?an/aoa aii?oecaoeee ?ac?aaioi/iie
oaaeeoeu ii o. ? 6. Iinea yoiai en/eneytho noiio aii?oecaoeee ii
iinooieaoei e auauaoei a yiaa?a iniiaiui n?aaenoaai ca ianyoe, o. a.
'/12 aiaeiaie ii?iu. En/eneaiiua noiiu aii?oecaoeee ia?aiinyo a no?iee
24 eee 27 ?acaeaea A a caaeneiinoe io aeaea iniiaiuo n?aaenoa, en/eneaia
ee aii?oecaoeey ii iai?oaeiaaieth eee ii i?i/ei aeaeai. Caoaiec ?an/aoa
ca yiaa?ue caienuaatho a no?ieao 25 e 28 noiiu aii?oecaoeee. A no?iea 31
iiaen/eouaatho iauea eoiae.

Anee a i?aaeuaeouai ianyoea ia auei iinooieaiey e auauoey iniiaiuo
n?aaenoa, oi noiiu aii?oecaoeee ca oaeouee ianyoe aoaeoo oaeeie aea, eae
e a i?ioeii ianyoea.

Oaeei ia?acii, aii?oecaoeey, iiaeeaaeauay ia/eneaieth ca io/aoiue
ianyoe, ?aaia noiia aii?oecaoeee, ia/eneaiiie ca i?ioeue ianyoe, iethn
aii?oecaoeey ii iinooieaoei iniiaiui n?aaenoaai ieion aii?oecaoeey ii
auauaoei iniiaiui n?aaenoaai a i?ioeii ianyoea. ?an/ao aii?oecaoeee
iniiaiuo n?aaenoa neoaeeoiniiaaieai aeey caiene noii aii?oecaoeeiiiuo
io/eneaiee e eciina iniiaiuo n?aaenoa ii niioaaonoaothuei n/aoai.

O/ao aii?oecaoeeiiiuo io/eneaiee aaaeaony ia ianneaiii n/aoa 86
Aii?oecaoeeiiiue oiiae, eioi?ue iiae?acaeaeyaony ia noa/aoa: 1
Aii?oecaoeeiiiue oiiae ia iieiia ainnoaiiaeaiea, Aii?oecaoeeiiiue oiiae
ia eaieoaeueiue ?aiiio.

Noiiu aaeaiany/iuo aii?oecaoeeiiiuo io/eneaiee,. ia/eneaiiuo ia iieiia
ainnoaiiaeaiea, eee noiiu, iinooieaoea io auoanoiyueo i?aaiecaoeee,
caienuaatho a e?aaeeo; noiiu aii?oecaoeeiiiuo io/eneaiee, inoaaeaiiua a
?anii?yaeaiee i?aaei?eyoey aeey eniieueciaaiey ia eaieoaeueiua
aeiaeaiey, a aeaaao. Yoa/anoue aii?oecaoeeiiiuo io/eneaiee iai?aaeyaony
a oiiae ?acaeoey i?iecaiaenoaa, iaoee e oaoieee e io?aaeaaony ia aeaaaoa
n/aoa 86, noan/ao 1 Aii?oecaoeeiiiue oiiae ia iieiia ainnoaiiaeaiea e ia
e?aaeeoa n/aoa 87, noan/ao 1 Oiiae ?acaeoey i?iecaiaenoaa, iaoee e"
oaoieee. N?aaenoaa oiiaea ?acaeoey i?iecaiaenoaa, iaoee e oaoieee
o?aiyony ia ioaeaeueiii n/aoa a aaiea e aiinyony i?aaei?eyoeai 10, 20 e
29ai /enea eaaeaeiai ianyoea. Ia?a/eneaiea aciinia io?aaeaaony ia
aeaaaoa n/aoa 54 N/aoa a. aaiea ii n?aaenoaai ia eaieoaeueiua aeiaeaiey
e ia e?aaeeoa n/aoa 51?an/aoiue n/ao.

Noiiu aii?oecaoeeiiiuo io/eneaiee, ia?a/eneaiiua aaieo, io?aaeathony ia
aeaaaoa n/aoa 86, noan/ao 1 Aii?oecaoeeiiiue oiiae ia iieiia
ainnoaiiaeaiea e ia e?aaeeoa n/aoa 51 ?an/aoiue n/ao. Inoaoie ii
noan/aoo 861 (e?aaeeoiaue) iieacuaaao noiio aii?oecaoeeiiiuo io/eneaiee,
ia ia?a/eneaiioth aaieo.A e?aaeeo noan/aoa 862 caienuaatho ia/eneaiioth
i?aaei?eyoeai noiio aii?oecaoeeiiiuo io/eneaiee ia eaieoaeueiue ?aiiio,
e noiiu, iinooieaoea ec ?aca?aa io auoanoiyuae i?aaiecaoeee.

Ia aeaaaoa io?aaeathony noieiinoue caeii/aiiiai eaieoaeueiiai ?aiiioa, a
oaeaea noiiu aii?oecaoeeiiiuo io/eneaiee, iai?aaeaiiua a ?aca?a
auoanoiyuae i?aaiecaoeee a ?acia?ao aei 10% noiiu, en/eneaiiie ii ii?iai
ia eaieoaeueiue ?aiiio. Inoaoie (e?aaeeoiaue) iieacuaaao
iaeniieueciaaiioth noiio aii?oecaoeeiiiuo io/eneaiee ia eaieoaeueiue
?aiiio.

Iniiaaieai aeey io?aaeaiey aeaiiuo iia?aoeee yaeythony auienee aaiea ec
?an/aoiiai n/aoa, ni?aaee aooaaeoa?ee, aeou ia ca eii/aiiue eaieoaeueiue
?aiiio, ?ac?aaioi/iay oaaeeoea (o. ? 6) i noiiao ia/eneaiiie
aii?oecaoeee ca io/aoiue ianyoe.

I?eia?. Io?acei ia n/aoao neioaoe/aneiai o/aoa noiiu aii?oecaoeee y
eciina iniiaiuo n?aaenoa (aeaiiua ?ac?aaioi/iie oaaeeoeu o. ? 6), ?oa.:

1. Ia/eneaiea aii?oecaoeee.

Ae n/aoa 24 ?anoiaeu ii niaea?aeaieth e yenieoaoaoeee iaoei e
iai?oaeiaaiey (3178+800+74) 4052Ae n/aoa 25 Iauai?iecaiaenoaaiiua
?anoiaeu 2186Ae n/aoa 26 Iauaoicyenoaaiiua ?anoiaeu 1600E
n/aoa 86 Aii?oecaoeeiiiue oiiae 7838

a oii /enea:

noan/ao 1 4436 noan/ao 2 3402

Noiiu caienuaathony i aaaeiiinoe ? 12 e 15 e aeo?iaeai?aea?a .I" 10.

A ?acoeueoaoa noiiu aii?oecaoeee aoaeoo aeeth/aiu i naaanoieiinoue
au?aaaouaaaiie i?iaeoeoeee. Aiaeeoe/aneee o/ao ii n/aoo 86 aaaeaony ia
iai?ioiie noa?ia aeo?iaeai?aea?a ? 10/1.

2. Iaeiia?aiaiii io?aaeatho oiaiueoaiea onoaaiiai oiiaea a nayce n
eciinii iniiaiuo n?aaenoa a noiia ia/eneaiiie aii?oecaoeee eeoue ia
iieiia ainnoaiiaeaiea iniiaiuo n?aaenoa:

Ae n/aoa 85 Onoaaiie oiiae

E n/aoa 02 Eciin iniiaiuo n?aaenoa 4436?oa



Aiaeeoe/aneee o/ao eciina iniiaiuo n?aaenoa ii iauaeoii ia aaaeaony. A
iaiaoiaeeiuo neo/ayo i?e eeeaeaeaoeee eee ia?aaea/a ioaeaeueiuo
eiaaioa?iuo iauaeoia iniiaiuo n?aaenoa noiio eo ec iina a /anoe iieiiai
ainnoaiiaeaiey onoaiaaeeaatho ia iniiaaiee i?eaaaeaiiuo a eiaaioa?iuo
ea?oi/eao iieacaoaeae ia?aiia/aeueiie noieiinoe iauaeoa, a?aiaie
iaoiaeaeaiey aai a yenieoaoaoeee e ii?iu aii?oecaoeee.

I?aaei?eyoey, ia?aaaaeaiiua ia iieiue oicyenoaaiiue ?an/ao e
naiioeiaine?iaaiea, i?iecaiaeyo aii?oecaoeeiiiua io/eneaiey oieueei ia
iieiia ainnoaiiaeaiea, a oaeaea ia?acotho ii ii?iaoeao ca n/ao
naaanoieiinoe i?iaeoeoeee (?aaio e oneoa) ?aiiioiue oiiae, n?aaenoaa
eioi?iai eniieuecothony aeey inouanoaeaieyanao aeaeia ?aiiioa iniiaiuo
oiiaeia.



6. O*AO ?AIIIOA INIIAIUO N?AAeNOA



?aiiio iniiaiuo n?aaenoa iaiaoiaeei aeey iiaeaea?aeaiey eo a ?aai/ai
ninoiyiee. Naiaa?aiaiii i?iecaaaeaiiue ?aiiio iaania/eaaao ?eoie/iinoue
?aaiou i?aaei?eyoey, nie?auaao i?inoie, oaaee/eaaao n?ie neoaeau
iniiaiuo n?aaenoa.

Ii iauaio e oa?aeoa?o ?aiiioiuo ?aaio ?acee/atho aeaa aeaea
?aiiioiaoaeouee e eaieoaeueiue. ?acee/iu o ieo e enoi/ieee iie?uoey
cao?ao: oaeouee ?aiiio i?iecaiaeeony ca n/ao ecaea?aeae i?iecaiaenoaa, a
eaieoaeueiue ca n/ao niaoeeaeueii nicaeaaaaiiai aeey yoeo oeaeae
aii?oecaoeeiiiiai oiiaea.

Oaeouee ?aiiio ieaie?oaony a ninoaaa ?anoiaeia ia niaea?aeaiea e
yenieoaoaoeeth iai?oaeiaaiey, iauaoeaoiauo e iauacaaiaeneeo ?anoiaeia,
yaeyynue naiinoiyoaeueiie noaoueae niaou yoeo ?anoiaeia. A neo/aa
aieueoiai ioeeiiaiey oaeoe/anee i?iecaiaeeiuo ?anoiaeia io niaou
auoanoiyuay i?aaiecaoeey ?ac?aoaao i?aaei?eyoeyi ?aca?ae?iaaoue
n?aaenoaa ia iie?uoea cao?ao ii oaeouaio ?aiiioo eee ioiineoue eo
a?aiaiii ia n/ao 31 ?anoiaeu aoaeoueo ia?eiaeia. Aaeaiany/ii noiia
cao?ao ia oaeouee ?aiiio ioiineony a aeaaao i?iecaiaenoaaiiuo n/aoia n
e?aaeeoa n/aoia iaoa?eaeueiuo, o?oaeiauo e aeaiaaeiuo cao?ao.

I?aaei?eyoea iiaeao i?iecaiaeeoue oaeouee ?aiiio eae nianoaaiiuie
neeaie, oae e neeaie noi?iiieo i?aaiecaoeeeiiae?yae/eeia.

Ii ieii/aiee aiaea a aeaeaa?a inoaaoayny noiia ?aca?aa ia oaeouee ?aiiio
iniiaiuo n?aaenoa nienuaaaony a oiaiueoaiea cao?ao ii niaea?aeaieth
iai?oaeiaaiey eee i?i/eo iniiaiuo n?aaenoa niioaaonoaothuaai oeaoa, a
noiia naeueaei ii n/aoo 31 aeeth/aaony aeiiieieoaeueii a cao?aou
aeaeaa?y. Caiene i?iecaiaeyony a aaaeiiinoyo 12 e 15.

Eaieoaeueiui ?aiiioii iaoei e iai?oaeiaaiey n/eoaaony ?aiiio, i?e
eioi?ii i?iecaiaeyony ?acai?ea aa?aaaoa, caiaia eee ainnoaiiaeaiea
eciioaiiuo aeaoaeae e oceia e eioi?ue i?iecaiaeeony n ia?eiaee/iinoueth
aieaa iaeiiai aiaea.

Eaieoaeueiue ?aiiio caeaiee e nii?oaeaiee i?aaeiieaaaao niaio eciioaiiuo
eiino?oeoeee e aeaoaeae, caiaio eo aieaa yeiiiie/iuie, niaa?oaiiuie,
oeo/oathueie yenieoaoaoeeiiiua aiciiaeiinoe ?aiiioe?oaiiai iauaeoa.
Eaieoaeueiue ?aiiio inouanoaeyaony a niioaaonoaee n aiaeiauie ieaiaie (n
iieaa?oaeueiie?acaeaeie), ninoaaeyaiuie a aeaiaaeiii au?aaeaiee (ii
niaoiie noieiinoe) e a iaoo?aeueiuo iieacaoaeyo, iiiauaeoii. Enoi/ieeii
iie?uoey cao?ao ia eaieoaeueiue ?aiiio iniiaiuo n?aaenoa yaeyaony
aii?oecaoeeiiiue oiiae ia eaieoaeueiue ?aiiio.

Iauay noiia cao?ao ia eaieoaeueiue ?aiiio caienuaaaony ia n/aoa 03
Eaieoaeueiue ?aiiio. N/ao aeoeaiue, eaeueeoeyoeeiiiueio?aaeaao ninoiyiea
oicyenoaaiiuo i?ioeannia e ?aciauaiea n?aaenoa i?aaei?eyoey. Yoio n/ao
iiaeao eiaoue naeueaei a neo/aa iaaeinoaoea enoi/ieeia oeiaine?iaaiey ia
iie?uoea cao?ao ia caeii/aiiue e i?eiyoue eaieoaeueiue ?aiiio, o. a.
aii?oecaoeeiiiiai oiiaea a /anoe eaieoaeueiiai ?aiiioa. Iai?io ii
aeaaaoocao?aou oaeouaai ianyoea ia caeii/aiiue eaieoaeueiue ?aiiio;
iai?io ii e?aaeeoonoiiu, nienaiiua a oaeouai ianyoea ca n/ao enoi/ieeia
oeiaine?iaaiey a niioaaonoaee n i?iecaaaeaiiuie cao?aoaie.

Eaieoaeueiue ?aiiio iiaeao inouanoaeyoueny oicyenoaaiiui eee iiae?yaeiui
niiniaaie.

I?e iiae?yaeiii niiniaa ana aeaeu ?aaio auiieiyao noi?iiiyy i?aaiecaoeey
niaeanii aeiaiai?o. I?eai caeii/aiiuo ?aaio i?iecaiaeeony ii aeoo
(oeiiaay oi?ia), a iieaoa iiaeeaaeao aeoeaioiaaiiua ieaoaaeiua
o?aaiaaiey, auienaiiua ia Eiaa aeoia. Oaeoe/aneea cao?aou ii
caeii/aiiiio eaieoaeueiiio ?aiiioonienuaathony a oiaiueoaiea
aii?oecaoeeiiiiai oiiaea ia eaieoaeueiue ?aiiio. Aeaiiua i cao?aoao ia
caeii/aiiue eaieoaeueiue ?aiiio aiinyony a eiaaioa?iua ea?oi/ee.

I?e oicyenoaaiiii niiniaa i?iaaaeaiey eaieoaeueiiai ?aiiioa iniiaiuo
n?aaenoa i?aaei?eyoea nianoaaiiuie neeaie (?aiiioiua oeaoe) auiieiyao
ana ?aaiou. A yoii neo/aa noiia cao?ao ia caeii/aiiue eaieoaeueiue
?aiiio nianoaaiiiai iai?oaeiaaiey aeeth/aaony a auiieiaiea ieaia
?aaeecaoeee. Cao?aou ia eaieoaeueiue ?aiiio, i?iaiaeeiue oicyenoaaiiui
niiniaii, o/eouaathony ia n/aoa 23 Aniiiiaaoaeueiua i?iecaiaenoaa n
iineaaeothuei ioianaieai eo ia n/aoa 03 eee 46 (n. 194). Aiaeeoe/aneee
o/ao ii n/aoo 03 Eaieoaeueiue ?aiiio aaaeaony a aeo?iaeai?aea?a ? 10/1
ii aeaeai iniiaiuo n?aaenoa e n io?aaeaieai iai?ioia n ia/aea aiaea aei
io/aoiiai ianyoea e ca io/aoiue ianyoe. Yoa /anoue aeo?iaeai?aea?a ?
10/1 caiieiyaony ia iniiaaiee aeoia i?eaia io?aiiioe?iaaiiuo iauaeoia e
ni?aaie aooaaeoa?ee.

Anee n?aaenoaa aii?oecaoeeiiiiai oiiaea ia eaieoaeueiue ?aiiio o?aiyony
ia iniaii n/aoa a aaiea, oi ii ia?a ia/eneaiey aii?oecaoeeiiiiai oiiaea
ia eaieoaeueiue ?aiiio aooaaeoa?ey auienuaaao ieaoaaeiia ii?o/aiea aaieo
ia i?aai ia?a/eneaiey n?aaenoa n ?an/aoiiai n/aoa (51) ia iniaue n/ao ii
eaieoaeueiiio?aiiioo (551). Iieaoa n/aoia (ieaoaaeiuo o?aaiaaiee)
iiae?yae/eeia a yoeo neo/ayo i?iecaiaeeony ni n/aoa 551, i?e
oicyenoaaiiii niiniaa aaaeaiey ?aiiioiuo ?aaio noiia n?aaenoa ii
caeii/aiiiio eaieoaeueiiio ?aiiioo ia?a/eneyaony ni n/aoa 551ia n/ao 51.

Aiaeeoe/aneee o/ao ii n/aoo 8a Aii?oecaoeeiiiue oiiae aaaeaony a
aeo?iaeai?aea?a ? 10/1.

?aaeno?ii aeey io?aaeaiey iia?aoeee ii iniaiio n/aoo ia eaieoaeueiue
?aiiio yaeyaony aeo?iaei?aea? ? 3. A iai nin?aaeioi/eaathony
aiaeeoe/aneea e neioaoe/aneea iieacaoaee e n/aoo 55, iniiaaieai aeey
caienae neoaeao auienee aaiea ec iniaiai n/aoa ii eaieoaeueiiio ?aiiioo.

I?aaei?eyoey, ia?aaaaeaiiua ia iieiue oicyenoaaiiue ?an/ao e
naiioeiaine?iaaiea, iieo/eee i?aai (naiinoiyoaeueiinoue) ia ia?aciaaiea
aaeeiiai ?aiiioiiai oiiaea. Aaeeiui aai iacuaatho iioiio, /oi ii
niaea?aeeo enoi/ieee n?aaenoa ia aeaa aeaea ?aiiioa: oaeouee e
eaieoaeueiue. Ia?acoaony ?aiiioiue oiiae ca n/ao naaanoieiinoe
i?iaeoeoeee e ?ann/eouaaaony ii onoaiiaeaiiui ii?iaoeaai. A ianoiyuaa
a?aiy, eiaaea ii?iaoeau aua ia aeaenoaotho, ?aiiioiue oiiae
?ann/eouaaaony enoiaey ec noiiu niaou ia oaeouee ?aiiio e ii?i
aii?oecaoeeiiiuo io/eneaiee ia eaieoaeueiue ?aiiio. Iiiyoii, /oi aeaiiua
i?aaei?eyoey i?iecaiaeyoaii?oecaoeeiiiua io/eneaiey oieueei ia iieiia
ainnoaiiaeaiea iniiaiuo n?aaenoa.

Niaeanii ienueio Ieienoa?noaa oeiainia NNN? io 9 ia?oa 1988 a.
i?aaei?eyoea iaycaii o/eouaaoue ia?aciaaiea e eniieueciaaiea ?aiiioiiai
oiiaea ia n/aoa 86 Aii?oecaoeeiiiue oiiae, noan/ao 2 ?aiiioiue oiiae
iniiaiuo n?aaenoa (i?aaeaea noan/ao 2 Ia eaieoaeueiue ?aiiio). N/ao 03
Eaieoaeueiue ?aiiio ia?aeiaiiaai a ?aiiio iniiaiuo n?aaenoa n aaaaeaieai
noan/aoia: 1 Oaeouee ?aiiio e 2 Eaieoaeueiue ?aiiio.

Ia?aciaaiea ?aiiioiiai oiiaea io?aaeaaony ii e?aaeeoo n/aoa 86, noan/ao
2, a ei??aniiiaeaioeee ni n/aoaie o/aoa i?iecaiaenoaaiiuo cao?ao (20,
23, 24, 25, 26 e ae?.) ii noaoueyi aiaeeoe/aneiai o/aoa, ii eioi?ui
aii?oecaoeeiiiua io/eneaiey ia eaieoaeueiue ?aiiio e ?anoiaeu ia oaeouee
?aiiio auee i?aaeoniio?aiu a ieaiiauo niaoao.

Oaeoe/aneea cao?aou ia oaeouee ?aiiio ioiinyony a aeaaao n/aoa 03,
noan/ao 1.

Cao?aou ia eaieoaeueiue ?aiiio iai?oaeiaaiey e o?ainii?oiuo n?aaenoa,
i?iaiaeeiue oicyenoaaiiui niiniaii, i?aaeaa?eoaeueii o/eouaathony ia
n/aoa 23 Aniiiiaaoaeueiua i?iecaiaenoaa e ii ia?a caaa?oaiey
nienuaathony a onoaiiaeaiiii ii?yaeea /a?ac n/ao 46 ?aaeecaoeey a aeaaao
n/aoa 03. Aianaiu ei??aeoeau e eii?yaeie io?aaeaiey cao?ao ii
caeii/aiiiio ?aiiioo iniiaiuo n?aaenoa. O/oaiiua ia ioaeaeueiuo
noan/aoao n/aoa 03 cao?aou ioiinyo a aeaaao n/aoa 66, noan/ao 2 a
i?aaeaeao eiathuaainy enoi/ieea.



7. AEO?IAEI?AeA? II O*AOO INIIAIUO N?AAeNOA,

EO ECIINA E ONOAAIIAI OIIAeA

O/ao iia?aoeee ii n/aoai 01 Iniiaiua n?aaenoaa, 02 Eciin iniiaiuo
n?aaenoa e 85 Onoaaiue oiiae aaaeaony a aeo?iaea i?aea?a ? 13.
Iauaaeeiaiea a iaeiii aeo?iaeai?aea?a iai?ioia ii e?aaeeoo ianeieueeeo
acaeiinaycaiiuo n/aoia iicaieyao iieo/eoue iaiaoiaeeiua aeaiiua i
aeaeaeaiee iniiaiuo n?aaenoa e onoaaiiaioiiaea i?aaei?eyoey ca ianyoe.
Caiene a aeo?iaei?aea? ? 13 i?i ecaiaeyo ia iniiaaiee ia?ae/iuo
aeieoiaioia (aeoia, ?an/aoia, ni?aaie, iaeeaaeiuo e ae?.) ca
eneeth/aieai iai?ioia ii e?aaeeoo n/aoia 50 Eanna e 51 ?an/aoiue n/ao.
Yoe noiiu caienuaatho iaueie eoiaaie ca ianyoe ia iniiaaiee aaaeiiinoae
? 1iieanna e ? 2ii ?an/aoiiio n/aoo.

I?eaaaeai i?eia? aaaeaiey aeo?iaeai?aea?a ? 13 n io?aaeaieai a iai
aiaeeoe/aneeo aeaiiuo e n/aoo 85 Onoaaiue oiiae.

Iinea caienae a yoii aeo?iaeai?aea?a io?aaeathony aiaeeoe/aneea aeaiiua
e n/aoai 02 Eciin iniiaiuo n?aaenoa e 85 Onoaaiue oiiae ii ca?aiaa
?ac?aaioaiiui iiiaieeaoo?ai noaoae,io?aaeathuei eciaiaiey a ninoaaa
eciina iniiaiuo n?aaenoa e onoaaiiai oiiaea ca: oaeouee ianyoe.



8. EIAAIOA?ECAOeEss INIIAIUO N?AAeNOA

Oeaeue eiaaioa?ecaoeeeauyaeoue oaeoe/aneia iaee/ea e ea/anoaaiiia
ninoiyiea iniiaiuo oiiaeia i?aaei?eyoey, i?iaa?eoue oaoie/aneoth
aeieoiaioaoeeth (ianii?o, oa?aeoa?enoeeo, i?iaeou e o. i.), ooi/ieoue
aeaiiua aooaaeoa?neiai o/aoa, o. a. i?ieiio?iee?iaaoue nio?aiiinoue
nioeeaeenoe/aneie nianoaaiiinoe.

Iieiaeaieai i aooaaeoa?neeo io/aoao e aaeainao onoaiiaeaii, /oi
eiaaioa?ecaoeey iniiaiuo n?aaenoa aeieaeia i?iaiaeeoueny ia ?aaeaiaeiiai
?aca a aiae ia?aae ninoaaeaieai aiaeiaiai io/aoa, ia iicaeiaa 1 iiya?y.

Eiaaioa?ecaoeeth i?iaiaeeo eiienney, iacia/aiiay i?eeacii ?oeiaiaeeoaey
i?aaei?eyoey. A caaea/o eiiennee aoiaeeo e i?iaa?ea i?aaeeueiinoe
eniieueciaaiey e o?aiaiey iniiaiuo n?aaenoa. Iia aeieaeia auyaeoue
iaioaeiua i?aaei?eyoeth iaoeiu, iai?oaeiaaiea e ae?oaea iniiaiua
n?aaenoaa e ninoaaeoue ii iei ioaeaeueiua aaaeiiinoe. A ?acoeueoaoa
i?iaaaeaiey eiaaioa?ecaoeee ninoaaeyaony eiaaioa?ecaoeeiiiay iienue.

Eiaaioa?ecaoeeiiiay iienue iniiaiuo n?aaenoa (o. ? iea1) ninoaaeyaony a
iaeiii yecaiiey?a eiienneae ii eaaeaeiio ianoiiaoiaeaeaieth oeaiiinoae e
aeieaeiinoiiio eeoeo, ioaaonoaaiiiio ca nio?aiiinoue iniiaiuo n?aaenoa.
Iienue iiaeienuaaaony eiienneae, iaoa?eaeueii ioaaonoaaiiuie eeoeaie e
ia?aaeaaony a aooaaeoa?eth. Iia i?aaeiaaia/aia aeey io?aaeaiey aeaiiuo
eiaaioa?ecaoeee ia o?e aeaou n oeaeueth nie?auaiey iauaia ?aaiou
aooaaeoa?ee i?e aaeaaiaeiii i?iaaaeaiee eiaaioa?ecaoeee iniiaiuo
n?aaenoa (ni. o. ? eia1, caiieiaiioth ia aeaa aeaou).

Iauaeou, eioi?ua ia /eneyony a o/aoa, caienuaathony a iiene e
ioeaieaathony ii nia?aiaiiie noieiinoe aini?iecaiaenoaa (iiaoo auoue
eniieueciaaiu oeaiieee Aineiinoaoa NNN?, ecaeaiiua aeey ia?aioeaiee
iniiaiuo oiiaeia). I?e yoii ii?aaeaeytho noiio eciina ii oaeoe/aneiio
ninoiyieth iauaeoia. Eiienney ainiieiyao iaaeinoathuea naaaeaiey a
eiaaioa?ecaoeeiiiuo iienyo.





9. INIAAIIINOE O*AOA INIIAIUO N?AAeNOA

A ONEIAEssO AAOIIAOECAOeEE

Aaoiiaoecaoeey o/aoa iniiaiuo n?aaenoa ioee/aaony oai, /oi caeanue
iaaethaeaaony noaaeeueiinoue eioi?iaoeee.Aeey aaoiiaoecaoeee o/aoa
iniiaiuo n?aaenoa i?eiaiythony eiaeu:

neioaoe/aneeo n/aoia e noan/aoia e iauaeoia aiaeeoe/aneiai o/aoa,
no?oeoo?iuo iiae?acaeaeaiee i?aaei?eyoey;

eiaaioa?iuo iauaeoia, ii?i aii?oecaoeeiiiuo io/eneaiee;

aooaaeoa?neeo iia?aoeee e ae?.

Eiaeu neioaoe/aneeo n/aoia, noan/aoia e iauaeoia aiaeeoe/aneiai o/aoa
aeieaeiu iaania/eoue nai? eioi?iaoeee ii n/aoo 01 Iniiaiua n?aaenoaa a
neaaeothueo a?oiie?iaeao:

1) iauaeou, iaeaaaaiua e ia iaeaaaaiua ieaoie ca oiiaeu;

2) noa?a i?eiaiaiey iauaeoa (i?iiuoeaiiii?iecaiaenoaaiiua e o. ae.);

3) iauaeou, iaoiaeyueany a yenieoaoaoeee eee a caiana

4) aeae iniiaiuo n?aaenoa (caeaiey, iaoeiu e o. ae.) niaeanii ?acaeaeo
11 o. ? 11 aiaeiaiai io/aoa (iiia? no?iee);

4) ii ii?iai yenieoaoaoeee.

A /anoe n/aoa 85 Onoaaiue oiiae oa?aeoa?ecothony ?acaeaeu e iiia?a no?ie
ii o. ? 3 aiaeiaiai io/aoa.

N/ao 86 Aii?oecaoeeiiiue oiiae ii noan/aoai n/aoiiai ieaia e no?ieai o.
? 11 aiaeiaiai io/aoa.

N/ao 02 Eciin iniiaiuo n?aaenoa eiaee?oaony ii oa?aeoa?o eciina, a?oiia
iniiaiuo n?aaenoa.

N/ao 03 Eaieoaeueiue ?aiiioeiaee?oaony niinia auiieiaiey ?aaio, aeae
iniiaiuo n?aaenoa e o. ae.

Eiaeu no?oeoo?iuo iiae?acaeaeaiee oa aea, /oi e a o/aoa iaoa?eaeia.

Eiaeu eiaaioa?iuo iaeaoia aiaeiae/iu eiaaioa?iui iiia?ai.

Eiaeu ii?i aii?oecaoeeiiiuo io/eneaiee niioaaonoaotho ii?iai
aii?oecaoeeiiiuo io/eneaiee .

I?e aaoiiaoecaoeee o/aoa iniiaiuo n?aaenoa (oiiaeia) eniieuecothony
oeiiaua iaaeio?aneaaua oi?iu ia?ae/iuo aeieoiaioia. aeieoiaiou ia AO
naeathony aooaaeoa?eae i?aaei?eyoey ii ooaa?aeaeaiiiio a?aoeeo.

Iniaaiiinoueth i?aaiecaoeee aaoiiaoece?iaaiiiai o/aoa iniiaiuo n?aaenoa
yaeyaony nicaeaiea iinoiyiiiai oaeea (ianneaa) eioi?iaoeee,
niioaaonoaothuaai ea?oioaea eiaaioa?iuo iauaeoia (iiia?ia). Ii aeaiiui
ia?ae/iuo aeieoiaioia, ioi?ieaiiuo a io/aoiii ianyoea ia AO, oeene?oaony
aeaeaeaiea iniiaiuo n?aaenoaaii?oecaoeeiiiiai oiiaea e o. i. A
?acoeueoaoa ia?aaioee aeieoiaioia iieo/atho neaaeothuea iaoeiia?aiiu
(io/aoiua ?ac?aaioee); aaaeiiinoe aeaeaeaiey iniiaiuo n?aaenoa ii
n/aoai: Iniiaiua n?aaenoaa (oiiaeu), Eciin iniiaiuo n?aaenoa (oiiaeia),
Eaieoaeueiue ?aiiio, Onoaaiue oiiae, Aii?oecaoeeiiiue oiiae. Iai?ioiay
aaaeiiinoue iniiaiuo n?aaenoa ii ianoai iaoiaeaeaiey e yenieoaoaoeee
(n/ao 01), ?an/ao aii?oecaoeeiiiuo io/eneaiee, aaaeiiinoue
aii?oecaoeeiiiuo io/eneaiee ii eiaeai i?iecaiaenoaaiiuo cao?ao e
ia/eneaiey eciina iniiaiuo n?aaenoa , iaania/eaathuea i?iaaaeaiea
eiaaioa?ecaoeee, ninoaaeaiea aaeaina e oi?i ia?eiaee/aneie e aiaeiaie
io/aoiinoe.

Ia noiiu aii?oecaoeeiiiuo io/eneaiee ninoaaeyaony aooaaeoa?neay ni?aaea
aeey iineaaeothuaai ?an/aoa aeaeaeaiey aii?oecaoeeiiiuo io/eneaiee e
eciina iniiaiuo n?aaenoa.

Ia iniiaaiee aeieoiaioia, io?aaeathueo iia?aoeee ii eaieoaeueiiio
?aiiioo, ia AO ninoaaeytho iaoeiia?aiioaaaeiiinoue aiaeeoe/aneiai o/aoa
ii n/aoo Eaieoaeueiue ?aiiio, a aianoi aeo?iaeai?aea?a ? 13 ii
aeaaaooaiui e e?aaeeooaiui n/aoai iaoeiia?aiiuaaaeiiinoe aiaeeoe/aneiai
o/aoa. Aeaiiua iaoeiia?aii aiaeiae/iu aeo?iaeoi?aea?o ? 13.

10. IAUEA NAAAeAIEss IA IO*AOIINOE

II INIIAIUI N?AAeNOAAI E ONOAAIIIO OIIAeO

A aaeaina i?aaei?eyoey i?eaiaeeony iauay noiia inoaoea iniiaiuo n?aaenoa
ii ia?aiia/aeueiie noieiinoe e noiia eciina eo a /anoe iieiiai
ainnoaiiaeaiey ia aeaiue ninoaaeaiey aaeaina. A i?eeiaeaiee e
eaa?oaeueiie io/aoiinoe, e?iia oiai, aeaaony aeaeaeaiea
aii?oecaoeeiiiiai oiiaea.

A ninoaaa aiaeiaiai io/aoa i?aaeoniio?aia io/aoiay oaaeeoea Aeaeaeaiea
iniiaiuo oiiaeia (iniiaiuo n?aaenoa) e aii?oecaoeeiiiiai oiiaea (o. ?
11). Oaaeeoea niaea?aeeo /aou?a /anoe: iaee/ea e aeaeaeaiea iniiaiuo
oiiaeia; ninoaa e aii?oecaoeeth iniiaiuo oiiaeia, aeaeaeaiea
aii?oecaoeeiiiiai oiiaea; ?aiiio iniiaiuo n?aaenoa.

Ia?aoth /anoue oaaeeoeu Iaee/ea e aeaeaeaiea .iniiaiuo oiiaeia ii
eeanneoeeaoeeiiiui a?oiiai (aeaeai) ninoaaeytho iiaeaiiui ea?oi/ae o/aoa
(oei. o. .Ii IN12) aeaeaeaiey iniiaiuo n?aaenoa.

Aoi?oth, o?aoueth i /aoaa?ooth /anoe oaaeeoeu ninoaaeytho ii aeaiiui
aiaeeoe/aneiai o/aoa, eioi?ue aaaeaony ii noan/aoai n/aoa 86
Aii?oecaoeeiiiue oiiae e n/aoa 03 ?aiiio iniiaiuo n?aaenoa a
aeo?iaeai?aea?a ? 10/1.