Ґ§в§е§Ф§Ъ§Ц §Я§С§Щ§У§С§Я§Ъ§с: §а§Э§Ц§к§Ъ§Я§С, §У§а§Э§о§з§С, §У§Ъ§Э§о§з§С, §Ц§Э§а§з§С, §Ц§Э§к§Ъ§Я§С, §Э§Ц§к§Ъ§Я§Я§Ъ§Ь, §а§Э§Ц§к§Я§Ъ§Ь

 

§ў§а§д§С§Я§Ъ§й§Ц§г§Ь§С§с §з§С§в§С§Ь§д§Ц§в§Ъ§г§д§Ъ§Ь§С. §°§Т§С §У§Ъ§Х§С §б§в§Ц§Х§г§д§С§У§Э§с§р§д §г§а§Т§а§Ы §У§н§г§а§Ь§Ъ§Ц §Ь§е§г§д§С§в§Я§Ъ§Ь§Ъ §Ъ§Э§Ъ §Я§Ц§Т§а§Э§о§к§Ъ§Ц §Х§Ц§в§Ц§У§о§с. §°§д§Э§Ъ§й§С§р§д§г§с §ж§а§в§Ю§а§Ы §Ъ §Ь§в§С§Ц§Ю §Э§Ъ§г§д§о§Ц§У, §и§У§Ц§д§а§Ю §Ь§а§в§н §Ъ §ж§а§в§Ю§а§Ы §г§а§б§Э§а§Х§Ъ§Ы: §а§Э§о§з§С §г§Ц§в§С§с §Ъ§Ю§Ц§Ц§д "§к§Ъ§к§Ь§Ъ" §г§Ъ§Х§с§й§Ъ§Ц, §С §й§Ц§в§Я§С§с - §Я§С §б§Э§а§Х§а§Я§а§Ш§Ь§С§з. §µ §а§Э§о§з§Ъ §г§Ц§в§а§Ы §Ь§а§в§С §Ф§Э§С§Х§Ь§С§с, §г§Ц§в§Ц§Т§в§Ъ§г§д§а-§г§Ц§в§С§с. §­§Ъ§г§д§о§с §с§Ы§и§Ц§У§Ъ§Х§Я§а-§п§Э§Э§Ъ§б§д§Ъ§й§Ц§г§Ь§Ъ§Ц, §г §б§Ъ§Э§о§й§С§д§н§Ю §Ь§в§С§Ц§Ю, §г§У§Ц§в§з§е §д§Ц§Ю§Я§а-§Щ§Ц§Э§Ц§Я§н§Ц, §г§Я§Ъ§Щ§е §г§У§Ц§д§Э§Ц§Ц, §а§б§е§к§Ц§Я§Я§н§Ц, §Я§Ц§Ь§Э§Ц§Ы§Ь§Ъ§Ц, §г §Щ§С§а§г§д§в§Ц§Я§Я§а§Ы §У§Ц§в§з§е§к§Ь§а§Ы. §ё§У§Ц§д§Ь§Ъ §а§Х§Я§а§б§а§Э§н§Ц: §д§н§й§Ъ§Я§а§й§Я§н§Ц - §У §Х§Э§Ъ§Я§Я§н§з §г§Ц§в§Ц§Ш§Ь§С§з, §б§Ц§г§д§Ъ§й§Я§н§Ц - §У §Ь§а§в§а§д§Ь§Ъ§з §а§У§С§Э§о§Я§н§з §Ь§а§Э§а§г§Ь§С§з, §б§а§Ь§в§н§д§н §й§Ц§к§е§Ы§Ь§С§Ю§Ъ, §а§Ь§а§Э§а§и§У§Ц§д§Я§Ъ§Ь §а§д§г§е§д§г§д§У§е§Ц§д. §µ §а§Э§о§з§Ъ §Ь§Э§Ц§Ы§Ь§а§Ы §Ь§а§в§С §д§Ц§Ю§Я§а-§Т§е§в§а§Ф§а §и§У§Ц§д§С §г §д§в§Ц§л§Ъ§Я§С§Ю§Ъ, §Ю§а§Э§а§Х§н§Ц §У§Ц§д§У§Ъ §Ф§Э§С§Х§Ь§Ъ§Ц, §й§С§г§д§а §Ь§Э§Ц§Ы§Ь§Ъ§Ц, §Ь§в§С§г§Я§а§У§С§д§а-§Т§е§в§н§Ц. §­§Ъ§г§д§о§с §а§Ь§в§е§Ф§Э§н§Ц, §У§н§Ц§Ю§й§С§д§н§Ц §Я§С §У§Ц§в§з§е§к§Ь§Ц, §г §Щ§е§Т§й§С§д§н§Ю §Ь§в§С§Ц§Ю. §®§а§Э§а§Х§н§Ц §Э§Ъ§г§д§о§с §Т§Э§Ц§г§д§с§л§Ъ§Ц, §Ь§Э§Ц§Ы§Ь§Ъ§Ц, §С §У§б§а§Э§Я§Ц §в§С§Щ§У§Ъ§д§н§Ц §г§У§Ц§в§з§е - §д§Ц§Ю§Я§а-§Щ§Ц§Э§Ц§Я§н§Ц, §г§Я§Ъ§Щ§е - §г§У§Ц§д§Э§а-§Щ§Ц§Э§Ц§Я§н§Ц. §ё§У§Ц§д§Ь§Ъ §У §б§а§У§Ъ§г§Э§н§з §г§Ц§в§Ц§Ш§Ь§С§з. §±§Э§а§Х - §а§в§Ц§к§Ц§Ь §г §е§Щ§Ь§Ъ§Ю §Ь§в§н§Э§а§Ю. §ё§У§Ц§д§Ц§д §а§Э§о§з§С §в§С§Я§Я§Ц§Ы §У§Ц§г§Я§а§Ы §Х§а §в§С§г§б§е§г§Ь§С§Я§Ъ§с §Э§Ъ§г§д§о§Ц§У, §У §Ю§С§в§д§Ц-§С§б§в§Ц§Э§Ц. §©§Ц§Э§Ц§Я§н§Ц §й§Ц§к§е§Ы§Ь§Ъ, §б§в§Ъ§Ь§в§н§У§С§р§л§Ъ§Ц §д§н§й§Ъ§Я§а§й§Я§н§Ц §Ъ §б§Ц§г§д§Ъ§й§Я§н§Ц §и§У§Ц§д§Ь§Ъ, §Ь §а§г§Ц§Я§Ъ §в§С§Щ§в§С§г§д§С§р§д§г§с, §г§д§С§Я§а§У§с§д§г§с §Х§Ц§в§Ц§У§с§Я§Ъ§г§д§н§Ю§Ъ, §й§Ц§в§Я§Ц§р§д §Ъ §а§Т§в§С§Щ§е§р§д §г§а§б§Э§а§Х§Ъ§Ц - §а§Э§о§з§а§У§н§Ц §к§Ъ§к§Ь§Ъ, §Ь§а§д§а§в§н§Ц §У§Ъ§г§с§д §Я§С §Х§Ц§в§Ц§У§Ц §У§г§р §Щ§Ъ§Ю§е. §±§Э§а§Х§н §г§а§Щ§в§Ц§У§С§р§д §У §г§Ц§Я§д§с§Т§в§Ц-§а§Ь§д§с§Т§в§Ц.

§І§С§г§б§в§а§г§д§в§С§Я§Ц§Я§Ъ§Ц.§°§Э§о§з§С §Ь§Э§Ц§Ы§Ь§С§с §Ъ§Ю§Ц§Ц§д §Т§а§Э§Ц§Ц §к§Ъ§в§а§Ь§Ъ§Ы §С§в§Ц§С§Э. §І§С§г§д§Ц§д §У §г§д§Ц§б§Я§а§Ы, §Э§Ц§г§а§г§д§Ц§б§Я§а§Ы §Щ§а§Я§С§з §Ц§У§в§а§б§Ц§Ы§г§Ь§а§Ы §й§С§г§д§Ъ §г§д§в§С§Я§н, §©§С§б§С§Х§Я§а§Ы §і§Ъ§Т§Ъ§в§Ъ §Ъ §Я§С §¬§С§У§Ь§С§Щ§Ц.

§®§Ц§г§д§а§а§Т§Ъ§д§С§Я§Ъ§Ц.§±§а §Т§Ц§в§Ц§Ф§С§Ю §в§Ц§Ь, §в§е§й§о§Ц§У, §а§У§в§С§Ф§С§Ю, §Т§а§Э§а§д§С§Ю. §і§Ц§в§С§с §а§Э§о§з§С §а§Т§в§С§Щ§е§Ц§д §Ь§е§г§д§С§в§Я§Ъ§Ь§а§У§н§Ц §Щ§С§в§а§г§Э§Ъ. §І§С§г§д§Ц§д §У §б§а§Х§Э§Ц§г§Ь§Ц §г§н§в§н§з §г§Ю§Ц§к§С§Я§Я§н§з §Ц§Э§а§У§н§з §Э§Ц§г§а§У, §Я§С §г§н§в§н§з §Э§е§Ф§С§з, §б§а §Т§Ц§в§Ц§Ф§С§Ю §в§Ц§Ь. §°§Т§С §У§Ъ§Х§С §У§Э§С§Ф§а§Э§р§Т§Ъ§У§н§Ц §в§С§г§д§Ц§Я§Ъ§с.

§©§С§Ф§а§д§а§У§Ь§С.§і§н§в§о§Ц §г§а§Т§Ъ§в§С§р§д §а§г§Ц§Я§о§р §Ъ§Э§Ъ §Щ§Ъ§Ю§а§Ы. §Ї§Ъ§Ш§Я§Ъ§Ц §Ь§а§в§а§д§Ь§Ъ§Ц §У§Ц§д§У§Ъ §У§Ю§Ц§г§д§Ц §г §к§Ъ§к§Ь§С§Ю§Ъ §г§в§Ц§Щ§С§р§д §г§Ц§Ь§С§д§а§в§С§Ю§Ъ §Ъ§Э§Ъ §а§д§в§с§з§Ъ§У§С§р§д §Х§Ц§в§Ц§У§о§с; §к§Ъ§к§Ь§Ъ §з§а§в§а§к§а §Щ§С§Ю§Ц§д§Я§н §Я§С §г§Я§Ц§Ф§е.

§°§з§в§С§Я§Я§н§Ц §Ю§Ц§в§а§б§в§Ъ§с§д§Ъ§с.§Ї§Ц §в§С§Щ§в§Ц§к§С§Ц§д§г§с §Э§а§Ю§С§д§о §У§Ц§д§У§Ъ §Ъ §а§Т§в§н§У§С§д§о §г §Я§Ъ§з §г§а§б§Э§а§Х§Ъ§с §а§Э§о§з§Ъ.

§і§е§к§Ь§С.§Ј §б§Ц§й§С§з, §г§е§к§Ъ§Э§Ь§С§з §Ъ§Э§Ъ §Я§С §У§а§Щ§Х§е§з§Ц. §і§н§в§о§Ц §в§С§г§Ь§Э§С§Х§н§У§С§р§д §д§а§Я§Ь§Ъ§Ю §г§Э§а§Ц§Ю, §б§Ц§в§Ъ§а§Х§Ъ§й§Ц§г§Ь§Ъ §б§а§Ю§Ц§к§Ъ§У§С§с.

§і§д§С§Я§Х§С§в§д§Ъ§Щ§С§и§Ъ§с. §¤§¶ §·1 §й2, §г§д. 28.

§Ј§Я§Ц§к§Я§Ъ§Ц §б§в§Ъ§Щ§Я§С§Ь§Ъ. (§¤§¶) §ё§Ц§Э§о§Я§а§Ц §г§н§в§о§Ц. §Б§Ы§и§Ц§У§Ъ§Х§Я§н§Ц §Ъ§Э§Ъ §б§в§а§Х§а§Э§Ф§а§У§С§д§н§Ц §г§а§б§Э§а§Х§Ъ§с §а§Э§о§з§Ъ ("§к§Ъ§к§Ь§Ъ"), §в§С§г§б§а§Э§а§Ш§Ц§Я§Я§н§Ц §б§а §Я§Ц§г§Ь§а§Э§о§Ь§е §к§д§е§Ь §Я§С §а§Т§л§Ц§Ы §б§Э§а§Х§а§Я§а§Ш§Ь§Ц §Ъ§Э§Ъ §а§Х§Ъ§Я§а§й§Я§н§Ц, §г §б§Э§а§Х§а§Я§а§Ш§Ь§С§Ю§Ъ §Э§Ъ§Т§а §Т§Ц§Щ §Я§Ъ§з, §й§Ц§к§е§Ы§Ь§Ъ §Ъ §б§Э§а§Х§н. §Ї§С §д§У§Ц§в§Х§а§Ы §а§г§Ъ §г§а§б§Э§а§Х§Ъ§с §в§С§г§б§а§Э§а§Ш§Ц§Я§н §Ю§Я§а§Ф§а§й§Ъ§г§Э§Ц§Я§Я§н§Ц §У§Ц§Ц§в§а§а§Т§в§С§Щ§Я§н§Ц §й§Ц§к§е§Ы§Ь§Ъ §г §е§д§а§Э§л§Ц§Я§Я§н§Ю, §г§Э§Ц§Ф§Ь§С §Э§а§б§С§г§д§Я§н§Ю §Я§С§в§е§Ш§Я§н§Ю §Ь§в§С§Ц§Ю. §Ј §б§С§Щ§е§з§С§з §й§Ц§к§е§Ц§Ь §Я§С§з§а§Х§с§д§г§с §а§Х§Я§а§г§Ц§Ю§Ц§Я§Я§н§Ц §Х§У§е§Ь§в§н§Э§н§Ц §г§б§Э§р§г§Я§е§д§н§Ц §б§Э§а§Х§н - §а§в§Ц§к§Ь§Ъ. §Ґ§Э§Ъ§Я§С §а§Т§л§Ц§Ы §б§Э§а§Х§а§Я§а§Ш§Ь§Ъ §Х§а §Я§Ъ§Ш§Я§Ц§Ф§а §г§а§б§Э§а§Х§Ъ§с §Х§а 15 §Ю§Ю, §Х§Э§Ъ§Я§С §г§а§б§Э§а§Х§Ъ§Ы §Х§а 20 §Ю§Ю, §Х§Ъ§С§Ю§Ц§д§в §Х§а 13 §Ю§Ю.

§ё§У§Ц§д §г§а§б§Э§а§Х§Ъ§Ы §Ъ §У§Ц§д§а§й§Ц§Ь §д§Ц§Ю§Я§а - §Т§е§в§н§Ы §Ъ§Э§Ъ §д§Ц§Ю§Я§а - §Ь§а§в§Ъ§й§Я§Ц§У§н§Ы. §©§С§б§С§з §г§Э§С§Т§н§Ы. §Ј§Ь§е§г §У§с§Ш§е§л§Ъ§Ы.

§Є§Щ§Ю§Ц§Э§о§й§Ц§Я§Я§а§Ц §г§н§в§о§Ц. §¬§е§г§а§й§Ь§Ъ §б§Э§а§Х§а§Я§а§Ш§Ц§Ь, §й§Ц§к§е§Ц§Ь, §а§г§Ц§Ы §г§а§б§Э§а§Х§Ъ§Ы §в§С§Щ§Э§Ъ§й§Я§а§Ы §ж§а§в§Ю§н §Ъ §б§Э§а§Х§н - §а§в§Ц§к§Ь§Ъ, §б§в§а§з§а§Х§с§л§Ъ§Ц §г§Ь§У§а§Щ§о §г§Ъ§д§а §г §а§д§У§Ц§в§г§д§Ъ§с§Ю§Ъ §Х§Ъ§С§Ю§Ц§д§в§а§Ю 10 §Ю§Ю. §ё§У§Ц§д §а§д §г§У§Ц§д§Э§а - §Ь§а§в§Ъ§й§Я§Ц§У§а§Ф§а §Х§а §д§Ц§Ю§Я§а - §Ь§а§в§Ъ§й§Я§Ц§У§а§Ф§а. §©§С§б§С§з §г§Э§С§Т§н§Ы. §Ј§Ь§е§г §У§с§Ш§е§л§Ъ§Ы.

§±§в§Ъ §в§С§г§г§Ю§а§д§в§Ц§Я§Ъ§Ъ §б§а§б§Ц§в§Ц§й§Я§а§Ф§а §г§в§Ц§Щ§С §б§Э§а§Х§С §б§а§Х §Э§е§б§а§Ы 10X §У§Ъ§Х§Я§н §а§г§о §Ъ §б§в§Ъ§Ь§в§Ц§б§Э§Ц§Я§Я§н§Ц §Ь §Я§Ц§Ы §й§Ц§к§е§Ы§Ь§Ъ, §в§С§Щ§в§Ц§Щ§С§Я§Я§н§Ц §У§Х§а§Э§о.

§®§Ъ§Ь§в§а§г§Ь§а§б§Ъ§с. §Ї§С §б§а§б§Ц§в§Ц§й§Я§а§Ю §г§в§Ц§Щ§Ц §а§г§Ъ §г§а§б§Э§а§Х§Ъ§с §в§С§г§б§а§Э§С§Ф§С§р§д§г§с 5-6 §г§а§г§е§Х§Ъ§г§д§а - §У§а§Э§а§Ь§Я§Ъ§г§д§н§з §Ь§а§Э§Э§С§д§Ц§в§С§Э§о§Я§н§з §б§е§й§Ь§а§У, §е §а§г§Я§а§У§С§Я§Ъ§с §Ь§а§д§а§в§н§з §Я§С§з§а§Х§Ъ§д§г§с §Ю§Я§а§Ф§а§Ь§Э§Ц§д§а§й§Я§С§с §б§Ц§в§Ъ§Ю§Ц§Х§е§Э§с§в§Я§С§с §Щ§а§Я§С. §¶§Э§а§п§Ю§С §Х§Ц§ж§а§в§Ю§Ъ§в§а§У§С§Я§С; §Я§С§Х §ж§Э§а§п§Ю§а§Ы §в§С§г§б§а§Э§С§Ф§С§Ц§д§г§с §Ю§Ц§з§С§Я§Ъ§й§Ц§г§Ь§С§с §д§Ь§С§Я§о, §г§а§г§д§а§с§л§С§с §Ъ§Щ §Ь§в§е§Ф§Э§н§з §Ъ§Э§Ъ §б§в§а§Х§а§Э§Ф§а§У§С§д§н§з §Ь§Э§Ц§д§а§Ь. §Ї§С §б§а§б§Ц§в§Ц§й§Я§а§Ю §г§в§Ц§Щ§Ц §й§Ц§к§е§Ы§Ь§Ъ §У §г§в§Ц§Х§Я§Ц§Ы §й§С§г§д§Ъ §У§Ъ§Х§Я§а 5 §г§а§г§е§Х§Ъ§г§д§а - §У§а§Э§а§Ь§Я§Ъ§г§д§н§з §Ь§а§Э§Э§С§д§Ц§в§С§Э§о§Я§н§з §б§е§й§Ь§а§У, §г§а§г§д§а§с§л§Ъ§з §Ъ§Щ §Ь§г§Ъ§Э§Ц§Ю§н, §д§а§Я§Ь§а§Ф§а §г§Э§а§с §Х§Ц§ж§а§в§Ю§Ъ§в§а§У§С§Я§Я§а§Ы §ж§Э§а§п§Ю§н §Ъ 3-5 §в§с§Х§а§У §г§Ь§Э§Ц§в§Ц§Я§з§Ъ§Ю§н, §в§С§г§б§а§Э§а§Ш§Ц§Я§Я§н§з §б§а §а§Т§Ц§Ъ§Ю §г§д§а§в§а§Я§С§Ю §б§е§й§Ь§С. §Ј§а§Ь§в§е§Ф §б§е§й§Ь§а§У §в§С§г§б§а§Э§а§Ш§Ц§Я§С §в§С§Щ§Э§Ъ§й§Я§С§с §б§а §в§С§Щ§Ю§Ц§в§е §б§С§в§Ц§Я§з§Ъ§Ю§С, §Ь§Э§Ц§д§Ь§Ъ §Ь§а§д§а§в§а§Ы §Щ§С§б§а§Э§Я§Ц§Я§н §ж§Э§а§Т§С§ж§Ц§Я§а§Ю. §№§Ц§к§е§Ы§Ь§Ъ §б§а§Ь§в§н§д§н §п§б§Ъ§Х§Ц§в§Ю§Ъ§г§а§Ю §г §Ь§е§д§Ъ§Ь§е§Э§а§Ы, §Т§а§Э§Ц§Ц §д§а§Э§г§д§а§Ы §Я§С §У§Я§Ц§к§Я§Ц§Ы §г§д§а§в§а§Я§Ц §г§а§б§Э§а§Х§Ъ§Ы.

§·§Ъ§Ю§Ъ§й§Ц§г§Ь§Ъ§Ы §г§а§г§д§С§У.§°§Э§о§з§а§У§н§Ц §к§Ъ§к§Ь§Ъ §г§а§Х§Ц§в§Ш§С§д §Х§е§Т§Ъ§Э§о§Я§н§Ц §У§Ц§л§Ц§г§д§У§С, §У §г§а§г§д§С§У §Ь§а§д§а§в§н§з §У§з§а§Х§с§д §д§С§Я§Ъ§Я (§а§Ь§а§Э§а 2,5%) §Ъ §Ф§С§Э§Э§а§У§С§с §Ь§Ъ§г§Э§а§д§С (§Х§а 4%).

§·§в§С§Я§Ц§Я§Ъ§Ц.§Ј §г§е§з§Ъ§з, §з§а§в§а§к§а §б§в§а§У§Ц§д§в§Ъ§У§С§Ц§Ю§н§з §б§а§Ю§Ц§л§Ц§Я§Ъ§с§з. §і§в§а§Ь §Ф§а§Х§Я§а§г§д§Ъ 3 §Ф§а§Х§С.