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B>3 >:@C3;O5BAO 4> B@5BL53> 7=0:0 ?>A;5 70?OB>9. "0:8< >1@07><, ?>?@02>G=K9 :>MDD8F85=B, CG8BK20NI89 D0:B8G5A:89 ?5@8>4 8A?>;L7>20=8O B01;>, A>AB028B: D? = [(8 : 31) + (26 : 28) + (31 : 31)] : 3 = (0,26 + 0,93 + 1) : 3 = 0,73. 0 ?>;CG5==>5 7=0G5=85 D? =C6=> A:>@@5:B8@>20BL CAB0=>2;5==K9 @07<5@ :>MDD8F85=B0 2. !:>@@5:B8@>20==K9 @07<5@ :>MDD8F85=B0 2 A>AB028B 0,37 (0,5 E 0,73). 0945< ?@>872545=85 107>2>9 4>E>4=>AB8 8 :>MDD8F85=B>2 1 8 2 (A:>@@5:B8@>20==>3>): 5000 @C1. E 1,096 E 0,37 = 2028 @C1. ?@545;8< =0;>3>2CN 107C ?>  70 I :20@B0; 2007 3. ;O MB>3> =0945< ?@>872545=85 A:>@@5:B8@>20==>9 107>2>9 4>E>4=>AB8 8 D878G5A:>3> ?>:070B5;O. $878G5A:89 ?>:070B5;L 2 40==>< A;CG05 @025= 20 :2.<. >A:>;L:C 107>20O 4>E>4=>ABL >?@545;5=0 0;>3>2K< >45:A>< $ 2 @0AG5B5 =0 <5AOF, ?>;CG5==K9 @57C;LB0B =C6=> C<=>68BL =0 :>;8G5AB2> <5AOF52 2 =0;>3>2>< ?5@8>45 - 3 <5AOF0. "0:8< >1@07><, =0;>3>20O 1070 4;O 8AG8A;5=8O  70 I :20@B0; A>AB028B 121 656 @C1. (2028 @C1. E 20 :2.< E 3 <5A.). !C<<0  A>AB028;0: 121 656 @C1. E 15% = 18 248 @C1. @8<5@ 2.  ;<07 70=8<05BAO @07<5I5=85< @5:;0<=>9 8=D>@<0F88 AB>@>==8E >@30=870F89 =0 B01;>, @0A?>;>65==KE 2 @07=KE G0ABOE 3>@>40.  B5G5=85 I :20@B0;0 2007 3. >@30=870F8O 2 O=20@5 8 D52@0;5 ?@54AB02;O;0 @5:;0<=CN 8=D>@<0F8N =0 42CE B01;>, :064>5 ?;>I04LN ?> 15 :2.<, 0 2 <0@B5 - B>;L:> =0 >4=>< B01;>. 07>20O 4>E>4=>ABL ?> 45OB5;L=>AB8, A2O70==>9 A @0A?@>AB@0=5=85< 8 @07<5I5=85< =0@C6=>9 @5:;0<K, 70 8A:;NG5=85< =0@C6=>9 @5:;0<K A 02B><0B8G5A:>9 A<5=>9 87>1@065=8O A>AB02;O5B 3000 @C1. 2 <5AOF 70 >48= :204@0B=K9 <5B@ ?;>I048 8=D>@<0F8>==>3> ?>;O. >@@5:B8@CNI89 :>MDD8F85=B-45D;OB>@ 1, CAB0=>2;5==K9 =0 2007 3., @025= 1,096 (@8:07 8=M:>=><@0728B8O >AA88 >B 03.11.2006 N 359, ?8AL<> 8=D8=0 >AA88 >B 29.05.2007 N 03-11-02/151). >@@5:B8@CNI89 :>MDD8F85=B 2 <5AB=K<8 2;0ABO<8 CAB0=>2;5= 2 @07<5@5 0,5. 07>20O 4>E>4=>ABL ?> 40==><C 284C 45OB5;L=>AB8 A>AB02;O5B 3000 @C1. 2 <5AOF. 1) 0AAG8B05< =0;>3>2CN 107C ?>  4;O 1-3> B01;>, :>B>@>5 8A?>;L7>20;>AL 2A5 B@8 <5AOF0. @>872545=85 107>2>9 4>E>4=>AB8 8 :>MDD8F85=B>2 1 8 2 A>AB028B: 3000 @C1. E 1,096 E 0,5 = 1644 @C1. $878G5A:89 ?>:070B5;L 2 40==>< A;CG05 @025= 15 :2.<. 0;>3>20O 1070 4;O 8AG8A;5=8O  70 I :20@B0; A>AB028B 73 980 @C1. (1644 @C1. E x 15 :2.< E 3 <5A.). 2) 0AAG8B05< =0;>3>2CN 107C ?>  4;O 2-3> B01;>, :>B>@>5 8A?>;L7>20;>AL B>;L:> 420 <5AOF0. 0945< 7=0G5=85 :>MDD8F85=B0, CG8BK20NI53> D0:B8G5A:89 ?5@8>4 2@5<5=8 2545=8O ?@54?@8=8<0B5;LA:>9 45OB5;L=>AB8: D? = [(31 : 31) + (28 : 28) + (0 : 31)] : 3 = (1 + 1 + 0) : 3 = 0,67. 0 ?>;CG5==>5 7=0G5=85 D? =C6=> A:>@@5:B8@>20BL CAB0=>2;5==K9 @07<5@ :>MDD8F85=B0 2. !:>@@5:B8@>20==K9 @07<5@ :>MDD8F85=B0 2 A>AB028B 0,34 (0,5 E 0,67). 0945< ?@>872545=85 107>2>9 4>E>4=>AB8 8 :>MDD8F85=B>2 1 8 2 (A:>@@5:B8@>20==>3>): 3000 @C1. E 1,096 E 0,34 = 1118 @C1. "0:8< >1@07><, =0;>3>20O 1070 4;O 8AG8A;5=8O  70 I :20@B0; ?> 2-<C B01;> A>AB028B 50 306 @C1. (1118 @C1. E 15 :2.<. E 3 <5A.). "0:8< >1@07><, >1I0O =0;>3>20O 1070 4;O 8AG8A;5=8O  70 I :20@B0; A>AB028B 124 286 @C1. (73 980 + 50 306). !C<<0 =0G8A;5==>3>  A>AB028;0: 124 286 @C1. 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