ࡱ> `bjbjss2WD///0lp0lY201^42424242243MYOYOYOYOYOYOY$$[h]bsY92342422323sY4242Y`6`6`623p4242MY`623MY`6`665UW420 /3VX4Y0Y1V]4N]8WW]W,2323`62323232323sYsY6X232323Y23232323$!! 1346BG5BK ?> ?@0:B8:5F5=:0 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 =0 ?@8<5@5@0:B8:0212007900>>@48=0BK: M;5:B@>==0O ?>GB0 acher@wiseowl.ru Icq 170552870, B5;5D>= 89168119086. www.wiseowl.ru !>45@60=85  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc125873294" 2545=85  PAGEREF _Toc125873294 \h 3  HYPERLINK \l "_Toc125873295" 1. @0B:0O E0@0:B5@8AB8:0 ?@54?@8OB8O  PAGEREF _Toc125873295 \h 4  HYPERLINK \l "_Toc125873296" 2. @30=870F8O D8=0=A>2>9 @01>BK =0 ?@54?@8OB88  PAGEREF _Toc125873296 \h 6  HYPERLINK \l "_Toc125873297" 3. =0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O  PAGEREF _Toc125873297 \h 9  HYPERLINK \l "_Toc125873298" 0:;NG5=85  PAGEREF _Toc125873298 \h 20  HYPERLINK \l "_Toc125873299" @8;>65=8O  PAGEREF _Toc125873299 \h 21  2545=85 :BC0;L=>ABL 8AA;54>20=8O >1CA;>2;5=0 B5<, GB> @K=>G=0O M:>=><8:0 A2O70=0 A =5>1E>48<>ABLN ?>2KH5=8O MDD5:B82=>AB8 ?@>872>4AB20, :>=:C@5=B>A?>A>1=>AB8 ?@>4C:F88 8 CA;C3 =0 >A=>25 A8AB5<0B8G5A:>3> 0=0;870 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O. =0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 405B 2>7<>6=>ABL 2K@010BK20BL =5>1E>48<CN AB@0B538N 8 B0:B8:C @0728B8O ?@54?@8OB8O, =0 >A=>25 :>B>@KE D>@<8@C5BAO ?@>872>4AB25==0O ?@>3@0<<0, 2KO2;ONBAO @575@2K ?>2KH5=8O MDD5:B82=>AB8 ?@>872>4AB20.  M:>=><8G5A:>< 0=0;875 ?5@2>AB5?5==>5 2=8<0=85 C45;O5BAO MDD5:B82=>AB8 8A?>;L7>20=8O B5E=8G5A:8E, <0B5@80;L=KE 8 D8=0=A>2KE @5AC@A>2, ?>2KH5=8N ?@>872>48B5;L=>AB8 B@C40, CA:>@5=8N >1>@0G8205<>AB8 >1>@>B=KE A@54AB2, C25;8G5=8N @5=B015;L=>AB8 ?@>872>4AB20. >MB><C M:>=><8G5A:89 0=0;87 :0: =0CG=CN 48AF8?;8=C >B=>AOB : 206=59H5<C A@54AB2C @C:>2>4AB20 8 :>=B@>;O ?@>872>4AB25==>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB89 8 >@30=870F89. =0;87>< D8=0=A>2>3> A>AB>O=8O ?@54?@8OB8O, >@30=870F88 70=8<0NBAO @C:>2>48B5;8 8 A>>B25BAB2CNI85 A;C61K, B0: 65 CG@548B5;8, 8=25AB>@K A F5;LN 87CG5=8O MDD5:B82=>3> 8A?>;L7>20=8O @5AC@A>2, 10=:8 4;O >F5=:8 CA;>289 ?@54>AB02;5=8O :@548B0 8 >?@545;5=8O AB5?5=8 @8A:0, ?>AB02I8:8 4;O A2>52@5<5==>3> ?>;CG5=8O ?;0B5659, =0;>3>2K5 8=A?5:F88 4;O 2K?>;=5=8O ?;0=0 ?>ABC?;5=89 A@54AB2 2 1N465B 8 B.4. $8=0=A>2>5 A>AB>O=85 ?@54?@8OB8O E0@0:B5@87C5BAO @07<5I5=85< 8 8A?>;L7>20=85< A@54AB2 ?@54?@8OB8O. 54>>F5=:0 @>;8 0=0;870 D8=0=A>2>3> A>AB>O=8O ?@54?@8OB8O, >H81:8 2 ?;0=0E 8 C?@02;5=G5A:8E 459AB28OE 2 A>2@5<5==KE CA;>28OE ?@8=>AOB GC2AB28B5;L=K5 ?>B5@8. , =0>1>@>B, B5 ?@54?@8OB8O, =0 :>B>@KE A5@L57=> >B=>AOBAO : 40==><C 2>?@>AC, 8<5NB E>@>H85 @57C;LB0BK, 2KA>:CN M:>=><8G5A:CN MDD5:B82=>ABL. $8=0=A>2K9 0=0;87 O2;O5BAO 381:8< 8=AB@C<5=B>< 2 @C:0E @C:>2>48B5;59 ?@54?@8OB8O. &5;LN ?@>E>645=8O ?@5448?;><=>9 ?@0:B8:8 O28;>AL 70:@5?;5=85 2 ?@0:B8G5A:>9 45OB5;L=>AB8 7=0=89, C<5=89 8 =02K:>2, ?>;CG5==KE 2 ?@>F5AA5 >1CG5=8O, 0 B0:65 A1>@ 8=D>@<0F88 4;O 48?;><0 =0 B5<C =0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O. 040G8 ?@5448?;><=>9 ?@0:B8:8: >7=0:><8BLAO A ?@54?@8OB85<; 8AA;54>20BL >@30=870F8N D8=0=A>2>9 @01>BK =0 ?@54?@8OB88; ?@>25AB8 0=0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O. @5448?;><=CN ?@0:B8:C ?@>E>48;0 2  @8>=. AB>G=8:0<8 :>=:@5B=>9 8=D>@<0F88 4;O ?@>2545=8O 8AA;54>20=8O O2;ONBAO 1CE30;B5@A:0O >BG5B=>ABL ?@54?@8OB8O 70 2005  2006 33.: D>@<0 ! 1 "CE30;B5@A:89 10;0=A", D>@<0 ! 2 "BG5B > ?@81K;OE 8 C1KB:0E". 1. @0B:0O E0@0:B5@8AB8:0 ?@54?@8OB8O 08<5=>20=85:1I5AB2> A >3@0=8G5==>9 >B25BAB25==>ABLN @8>= ( @8>=). & & A=>2=>9 F5;LN A>740=8O  @8>= O2;ONBAO C4>2;5B2>@5=85 >1I5AB25==KE ?>B@51=>AB59 2 CA;C30E 8 ?>;CG5=85 ?@81K;8. ;O @50;870F88 A2>8E F5;59  @8>= >ACI5AB2;O5B A;54CNI85 284K 45OB5;L=>AB8: "@0=A?>@B=K5 CA;C38; =CB@5==85 02B>?5@52>7:8 ?> >AA88 8 C@<0=A:>9 >1;0AB8 :070=85 CA;C3 >1I5AB25==>3> ?8B0=8O #A;C38 >1J5:B>2 A>F. AD5@K; >ACI5AB2;5=85 <548F8=A:>9 45OB5;L=>AB8 >AB8=8G=K5 CA;C38 #A;C38 >1J5:B>2 A?>@B82=>3> 8 >74>@>28B5;L=>3> =07=0G5=8O & & . 2. @30=870F8O D8=0=A>2>9 @01>BK =0 ?@54?@8OB88  A>2@5<5==KE CA;>28OE MDD5:B82=>ABL 45OB5;L=>AB8 ?@54?@8OB8O 7028A8B, ?@5645 2A53>, >B :0G5AB20 @01>BK D8=0=A>2>9 A;C61K. B B>3>, =0A:>;L:> CA?5H=> =0;065=> C?@02;5=85 D8=0=A0<8, 7028A8B CAB>9G82>ABL :><?0=88 =0 @K=:5. >;LH8=AB2> A;CG052 10=:@>BAB2 ?@>8AE>48B 87-70 =5?@028;L=>3> F5=>>1@07>20=8O, >BACBAB28O ?@8>@8B5B=>AB8 ?@8 @0AE>4>20=88 A@54AB2, 15A?>@O4>G=>3> D>@<8@>20=8O 8 =0:>?;5=8O :@548B>@A:>9 704>;65==>AB8, =54>AB0B:0 >1>@>B=KE A@54AB2 8 B.4. @028;L=0O ?>AB0=>2:0 45OB5;L=>AB8 D8=0=A>2>9 A;C61K ?>72>;O5B C15@5GL >@30=870F8N >B B0:8E ?@>1;5<. $8=0=A>20O A;C610 O2;O5BAO >A=>2=>9 AB@C:BC@=>9 548=8F59 ><?0=88. >4@0745;5=85 A>740=> A F5;LN: A2>52@5<5==>3> 8 ?>;=>3> D8=0=A8@>20=8O >A=>2=>9 45OB5;L=>AB8 :><?0=88 2545=8O D8=0=A>2>9 0=0;8B8:8 187=5A0 >15A?5G5=8O >BG5B=>AB8 ?5@54 D8A:0;L=K<8 >@30=0<8 A=>2=K5 7040G8 D8=0=A>2>9 A;C61K ?@54?@8OB8O: $8=0=A>2>5 ?;0=8@>20=85 545=85 1CE30;B5@A:>3> CG5B0 8 >BG5B=>AB8 0AG5B=>-:0AA>2>5 >1A;C6820=85 ?B8<870F8O =0;>3>>1;>65=8O @>5:B=0O 8 A2>4=0O D8=0=A>20O 0=0;8B8:0 (C?@02;5=G5A:89 CG5B) @82;5G5=85 705<=KE 8 @07<5I5=85 A2>1>4=KE A@54AB2 @>5:B=K9 8 2=CB@5==89 0C48B !E5<0 >@30=870F8>==>9 AB@C:BC@K D8=0=A>2>9 A;C61K  @8>= ?@54AB02;5=0 =0 @8A. 1. @30=870F8>==0O AB@C:BC@0 >4@0745;5=8O A>AB>8B 87 A;54CNI8E 548=8F: 1) $8=0=A>2>-0=0;8B8G5A:89 >B45; @C??0 D8=0=A>2>3> ?;0=8@>20=8O @C??0 M:>=><8:8 ?@>5:B>2 @C??0 C?@02;5=G5A:>3> CG5B0 @C??0 =0;>3>2>9 >?B8<870F88 07=0G59AB2> @C??0 @0AG5B=>-:0AA>2>3> >1A;C6820=8O @C??0 :@548B>20=8O 8 @01>BK A 10=:0<8 CE30;B5@8O B45; 0C48B0 & & & A=>2=K5 DC=:F88 D8=0=A>2>9 A;C61K  @8>= ?> @07;8G=K< >1;0ABO< 2:;NG0NB: 1)  >1;0AB8 D8=0=A>2>3> ?;0=8@>20=8O >;3>A@>G=>5 ?;0=8@>20=85 (1-1,5 3>40  <>45;8@>20=85 ?>@BD5;O ?@>5:B>2, <>45;8@>20=85 =0?@02;5=89 187=5A0) !@54=5A@>G=>5 ?;0=8@>20=85 (1-2 <5AOF0) "5:CI55 ?;0=8@>20=85 (2545=85 A2>4=>3> cash-flow, ?;0=8@>20=85 ;8:284=>AB8, >BA;56820=85 ?@8E>4>2, 2545=85 D8=0=A>2>3> :0;5=40@O) 2)  >1;0AB8 2545=8O 1CE30;B5@A:>3> CG5B0 8 >BG5B=>AB8 545=85 8 A40G0 2 =0;>3>2K5 >@30=K 1CE30;B5@A:>9 >BG5B=>AB8 B:@KB85/70:@KB85 10=:>2A:8E AG5B>2 >AB0=>2:0 8 A=OB85 A CG5B0 2 =0;>3>2KE >@30=0E 8 D>=40E N@848G5A:8E ;8F, ?@8=04;560I8E ><?0=88 3)  >1;0AB8 @0AG5B=>-:0AA>2>3> >1A;C6820=8O @>2545=85 ?;0B5659 #G5B 8 2K40G0 =0;8G=KE 45=53 !5@28A=>5 >1A;C6820=85 (:0AA>2>5 >1A;C6820=85 =0 A45;:0E, >D>@<;5=85 A?@02>:, >?;0B0 AG5B>2 8 B.4.) & & & 3. =0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 ?@54?@8OB8O =0;87 ;8:284=>AB8 10;0=A0 >B@51=>ABL 2 0=0;875 ;8:284=>AB8 10;0=A0 2>7=8:05B 2 CA;>28OE CA8;5=8O D8=0=A>2KE >3@0=8G5=89 8 =5>1E>48<>AB8 >F5=:8 :@548B>A?>A>1=>AB8 ?@54?@8OB8O. 8:284=>ABL 10;0=A0 > .0     . ȯȯvX:jh&bho_>*B*CJUaJmHnHphuh&bho_CJaJmHnHu#h&bho_0JCJaJmHnHu,jh&bho_0JCJUaJmHnHu0jh&bho_0J5CJOJQJU^JaJ'h&bho_0J5CJOJQJ^JaJ!h0J5CJOJQJ^JaJ h@ hl7hl7hl7CJaJ 0 r B & X\^`b$a$gdo_ $ `gdo_ $a$gdo_$a$gdl7Ff$Ifj. 0 2 f h j l n p r t v  6 8 : < > @ B رؚxxZxBرؚ.jh&bho_CJUaJmHnHu:j h&bho_>*B*CJUaJmHnHphu#h&bho_0JCJaJmHnHuh&bho_CJaJmHnHu,jh&bho_0JCJUaJmHnHuho_CJaJmHnHu.jh&bho_CJUaJmHnHu+jh&bho_CJUaJmHnHu"h&bho_CJaJmHnHuB D F ~    " $ & ( * b d f h שחiZ<:jh&bho_>*B*CJUaJmHnHphuho_CJaJmHnHu.jh&bho_CJUaJmHnHu+jh&bho_CJUaJmHnHu"h&bho_CJaJmHnHu:jh&bho_>*B*CJUaJmHnHphuh&bho_CJaJmHnHu#h&bho_0JCJaJmHnHu,jh&bho_0JCJUaJmHnHu       " $ \ ^ ` b v x z رؚxxZxBرؚ.jxh&bho_CJUaJmHnHu:jh&bho_>*B*CJUaJmHnHphu#h&bho_0JCJaJmHnHuh&bho_CJaJmHnHu,jh&bho_0JCJUaJmHnHuho_CJaJmHnHu.j~h&bho_CJUaJmHnHu+jh&bho_CJUaJmHnHu"h&bho_CJaJmHnHu JLNRTVXZשחiZA0jh&bho_0J5CJOJQJU^JaJho_CJaJmHnHu.jr h&bho_CJUaJmHnHu+jh&bho_CJUaJmHnHu"h&bho_CJaJmHnHu:jh&bho_>*B*CJUaJmHnHphuh&bho_CJaJmHnHu#h&bho_0JCJaJmHnHu,jh&bho_0JCJUaJmHnHubdfhjlnprtvxz|~ $S`Sa$gdo_$S-DM `Sa$gdo_ S`Sgdo_ $a$gdo_Zbb~bbH0FHǶǔǔrǥaVIVIVh&bho_CJNHaJh&bho_CJaJ!h&bho_@B*CJaJph!h&bho_@B*CJaJph!h&bho_@B*CJaJph!h&bho_@B*CJaJph!h&bho_@B*CJaJph!h&bho_@B*CJaJph!h&bho_@B*CJaJph$h&bho_0JCJOJQJ^JaJ'h&bho_0J5CJOJQJ^JaJ*,\" $ t ~ d!l!r!z!""h""""""# #F#P###6$@$̄|||qe||a|T|h&bho_CJNHaJho_h&bho_CJ\aJh&bho_^JaJho_CJaJ-h&bho_0JB*CJOJQJ^JaJph%h&bho_@B*CJRHeaJph%h&bho_@B*CJRHeaJphh&bho_CJaJ$h&bho_0JCJOJQJ^JaJ!h&bho_@B*CJaJphh&bho_B*CJaJph ,$ ""h"# ##$$4%~%%&$ & F S^`Sa$gdo_ S`Sgdo_gdo_ $`a$gdo_!$ & FS-D1$7$8$H$M ^`Sa$gdo_ $S`Sa$gdo_@$b$d$%%,&.&&&& '++|-----....>/@//N0X0\0^00011.363F3z33333445555>6yyh&bho_CJaJmH sH $h&bho_0JCJOJQJ^JaJho_CJaJh&bho_CJ\aJh&bho_56CJaJh&bho_6CJaJh&bho_B*^JaJphho_h&bho_CJaJhh&bho_CJNHaJh&bho_CJaJ/&.&&& 'h++,,,-j---L...@///$ & F S^`Sa$gdo_$ & F S^`Sa$gdo_ $S`Sa$gdo_ S`Sgdo_$ & F S^`Sa$gdo_/01\111 2F2`2223.3633 44H5L66$ & F S^`Sa$gdo_$ & FS^`Sa$gdo_$ & F S^`Sa$gdo_ $S`Sa$gdo_>6@68899999>:t:;;;\>]]]]^2^^^Z__>`@`:ataaaFbվ蜊ykk___P_Ph&bho_CJaJmH sH h&bho_6CJaJh&bho_6CJ]aJh&bho_B*CJaJphU#h&bho_6B*CJ]aJph&h&bho_56B*CJ]aJphh&bho_56CJaJ-h&bho_0JB*CJOJQJ^JaJphh&bho_B*^JaJphho_h&bho_CJaJh&bho_CJNHaJ627z7<888899>:t:;>]]^Z_:aFbbc@d S`Sgdo_$ & F S^`Sa$gdo_ $S`Sa$gdo_$ & F S^`Sa$gdo_?@545;O5BAO :0: AB5?5=L ?>:@KB8O >1O70B5;LAB2 ?@54?@8OB8O 53> 0:B820<8, A@>: ?@52@0I5=8O :>B>@KE 2 45=56=CN D>@<C A>>B25BAB2C5B A@>:C ?>30H5=8O >1O70B5;LAB2.  7028A8<>AB8 >B AB5?5=8 ;8:284=>AB8 0:B82K ?@54?@8OB8O ?>4@0745;ONBAO =0 A;54CNI85 3@C??K: 1 - =081>;55 ;8:284=K5 0:B82K - 45=56=K5 A@54AB20 ?@54?@8OB8O 8 :@0B:>A@>G=K5 D8=0=A>2K5 2;>65=8O; 2 - 1KAB@> @50;87C5<K5 0:B82K - 4518B>@A:0O 704>;65==>ABL 8 ?@>G85 0:B82K; 3 - <54;5==> @50;87C5<K5 0:B82K - 70?0AK (157 AB@>:8 217 8 @0AE>4>2 1C4CI8E ?5@8>4>2), 0 B0:65 AB0BL8 87 @0745;0 I 0:B820 10;0=A0 >;3>A@>G=K5 D8=0=A>2K5 2;>65=8O (C<5=LH5==K5 =0 25;8G8=C 2;>65=8O 2 CAB02=K5 D>=4K 4@C38E ?@54?@8OB89); 4 - B@C4=>@50;87C5<K5 0:B82K - 8B>3 @0745;0 I 0:B820 10;0=A0, 70 8A:;NG5=85< AB0B59 MB>3> @0745;0, 2:;NG5==KE 2 ?@54K4CICN 3@C??C. 0AA82K 10;0=A0 3@C??8@CNBAO ?> AB5?5=8 A@>G=>AB8 8E >?;0BK: 1 - =081>;55 A@>G=K5 >1O70B5;LAB20 - :@548B>@A:0O 704>;65==>ABL, ?@>G85 ?0AA82K, 0 B0:65 AAC4K, =5 ?>30H5==K5 2 A@>:; 2 - :@0B:>A@>G=K5 ?0AA82K - :@0B:>A@>G=K5 :@548BK 8 705<=K5 A@54AB20; 3 - 4>;3>A@>G=K5 ?0AA82K - 4>;3>A@>G=K5 :@548BK 8 705<=K5 A@54AB20; 4 - ?>AB>O==K5 ?0AA82K - 8B>3 @0745;0 III ?0AA820 10;0=A0. 0;0=A AG8B05BAO 01A>;NB=> ;8:284=K<, 5A;8 2K?>;=ONBAO CA;>28O: 1>>12>>23>>34<<4K?>;=5=85 ?5@2KE B@5E =5@025=AB2 A =5>1E>48<>ABLN 2;5G5B 2K?>;=5=85 8 G5B25@B>3> =5@025=AB20, ?>MB><C ?@0:B8G5A:8 ACI5AB25==K< O2;O5BAO A>?>AB02;5=85 8B>3>2 ?5@2KE B@5E 3@C?? ?> 0:B82C 8 ?0AA82C. '5B25@B>5 =5@025=AB2> =>A8B "10;0=A8@CNI89" E0@0:B5@ 8 2 B> 65 2@5<O 8<55B 3;C1>:89 M:>=><8G5A:89 A<KA;: 53> 2K?>;=5=85 A2845B5;LAB2C5B > A>1;N45=88 <8=8<0;L=>3> CA;>28O D8=0=A>2>9 CAB>9G82>AB8 - =0;8G88 C ?@54?@8OB8O A>1AB25==KE >1>@>B=KE A@54AB2. 0: ?>:07K20NB 40==K5 B01;8FK 1, CA;>285 01A>;NB=>9 ;8:284=>AB8 =5 2K?>;=5=> =8 =0 =0G0;>, =8 =0 :>=5F 3>40. "01;8F0 1 F5=:0 ;8:284=>AB8 10;0=A0  @8>= 70 20063., BKA.@C1. & & .. =0;87 ?;0B565A?>A>1=>AB8 4=8< 87 206=59H8E :@8B5@852 D8=0=A>2>3> ?>;>65=8O ?@54?@8OB8O O2;O5BAO >F5=:0 53> ?;0B565A?>A>1=>AB8. ;0B565A?>A>1=>ABL - MB> 2>7<>6=>ABL >@30=870F88 2>2@5<O >?;0G820BL A2>8 4>;38. -B> >A=>2=>9 ?>:070B5;L AB018;L=>AB8 55 D8=0=A>2>3> A>AB>O=8O. =>340 2<5AB> B5@<8=0 "?;0B565A?>A>1=>ABL" 3>2>@OB, 8 MB> 2 F5;>< ?@028;L=>, > ;8:284=>AB8, B. 5. 2>7<>6=>AB8 B5E 8;8 8=KE >1J5:B>2, A>AB02;ONI8E 0:B82 10;0=A0, 1KBL ?@>40==K<8. -B> =081>;55 H8@>:>5 >?@545;5=85 ?;0B565A?>A>1=>AB8.  1>;55 B5A=><, :>=:@5B=>< A<KA;5 ?;0B565A?>A>1=>ABL - MB> =0;8G85 C ?@54?@8OB8O 45=56=KE A@54AB2 8 8E M:2820;5=B>2, 4>AB0B>G=KE 4;O @0AG5B>2 ?> :@548B>@A:>9 704>;65==>AB8, B@51CNI59 ?>30H5=8O 2 1;8609H55 2@5<O. ;0B565A?>A>1=>ABL 8 D8=0=A>20O CAB>9G82>ABL O2;ONBAO 206=59H8<8 E0@0:B5@8AB8:0<8 D8=0=A>2>-M:>=><8G5A:>9 45OB5;L=>AB8 ?@54?@8OB8O 2 CA;>28OE @K=>G=>9 M:>=><8:8. A;8 ?@54?@8OB85 D8=0=A>2> CAB>9G82>, ?;0B565A?>A>1=>, >=> 8<55B ?@58<CI5AB2> ?5@54 4@C38<8 ?@54?@8OB8O<8 B>3> 65 ?@>D8;O 2 ?@82;5G5=88 8=25AB8F89, 2 ?>;CG5=88 :@548B>2, 2 2K1>@5 ?>AB02I8:>2 8 2 ?>41>@5 :20;8D8F8@>20==KE :04@>2. 0:>=5F, >=> =5 2ABC?05B 2 :>=D;8:B A 3>AC40@AB2>< 8 >1I5AB2><, B.:. 2K?;0G8205B A2>52@5<5==> =0;>38 2 1N465B, 27=>AK 2 A>F80;L=K5 D>=4K, 70@01>B=CN ?;0BC - @01>G8< 8 A;C60I8<, 482845=4K - 0:F8>=5@0<, 0 10=:0< 30@0=B8@C5B 2>72@0B :@548B>2 8 C?;0BC ?@>F5=B>2 ?> =8<. '5< 2KH5 CAB>9G82>ABL ?@54?@8OB8O, B5< 1>;55 >=> =57028A8<> >B =5>6840==>3> 87<5=5=8O @K=>G=>9 :>=JN=:BC@K 8, A;54>20B5;L=>, B5< <5=LH5 @8A: >:070BLAO =0 :@0N 10=:@>BAB20. F5=:0 ?;0B565A?>A>1=>AB8 ?@54?@8OB8O >?@545;O5BAO =0 :>=:@5B=CN 40BC. =0;87 ?;0B565A?>A>1=>AB8 =5>1E>48< =5 B>;L:> 4;O ?@54?@8OB8O A F5;LN >F5=:8 8 ?@>3=>78@>20=8O D8=0=A>2>9 45OB5;L=>AB8, => 8 4;O 2=5H=8E 8=25AB>@>2 (10=:>2). @5645 G5< 2K4020BL :@548B, 10=: 4>;65= C4>AB>25@8BLAO 2 :@548B>A?>A>1=>AB8 705<I8:0. "> 65 4>;6=K A45;0BL 8 ?@54?@8OB8O, :>B>@K5 E>BOB 2ABC?8BL 2 M:>=><8G5A:85 >B=>H5=8O 4@C3 A 4@C3><. A>15==> 206=> 7=0BL > D8=0=A>2KE 2>7<>6=>ABOE ?0@B=5@0, 5A;8 2>7=8:05B 2>?@>A > ?@54>AB02;5=88 5<C :><<5@G5A:>3> :@548B0 8;8 >BA@>G:8 ?;0B560. ;O 0=0;870 ?;0B565A?>A>1=>AB8 >@30=870F88 @0AAG8BK20NBAO D8=0=A>2K5 :>MDD8F85=BK, ?@54AB02;5==K5 2 B01;8F5 2. "01;8F0 2 $8=0=A>2K5 :>MDD8F85=BK ?;0B565A?>A>1=>AB8 & & & . 1>1I8< @57C;LB0BK @0AG5B>2 2 B01;8F5 3. "01;8F0 3 8=0<8:0 ?;0B565A?>A>1=>AB8  @8>= 08<5=>20=85 ?>:070B5;O20053.20063.B:;>=5=85>@<0B82K& & & =0;87 D8=0=A>2>9 CAB>9G82>AB8 F5=:0 D8=0=A>2>3> A>AB>O=8O >@30=870F88 1C45B =5?>;=>9 157 0=0;870 D8=0=A>2>9 CAB>9G82>AB8. =0;878@CO ?;0B565A?>A>1=>ABL, A>?>AB02;ONB A>AB>O=85 ?0AA82>2 A A>AB>O=85< 0:B82>2. -B>, :0: C65 >B<5G0;>AL, 405B 2>7<>6=>ABL >F5=8BL, 2 :0:>9 AB5?5=8 ?@54?@8OB85 3>B>2> : ?>30H5=8N A2>8E 4>;3>2. 040G59 0=0;870 D8=0=A>2>9 CAB>9G82>AB8 O2;O5BAO >F5=:0 AB5?5=8 =57028A8<>AB8 >B 705<=KE 8AB>G=8:>2 D8=0=A8@>20=8O. -B> =5>1E>48<>, GB>1K >B25B8BL =0 2>?@>AK: =0A:>;L:> ?@54?@8OB85 =57028A8<> A D8=0=A>2>9 B>G:8 7@5=8O, @0AB5B 8;8 A=8605BAO C@>25=L MB>9 =57028A8<>AB8 8 >B25G05B ;8 A>AB>O=85 53> 0:B82>2 8 ?0AA82>2 7040G0< D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8. >:070B5;8 D8=0=A>2>9 CAB>9G82>AB8 ?@54AB02;5=K 2 B01;8F5 4. "01;8F0 4 >:070B5;8 D8=0=A>2>9 CAB>9G82>AB8 & & .. 0:;NG5=85 =>N ?@>2545= 0=0;87 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8  @8>=.  @8>= A>740=> 13.09.20003. 2A;54AB285 2K2>40 =5?@>D8;L=KE 0:B82>2 2> 2=5H=89 ?>4@O4. ;02=>5 =0?@02;5=85 A>740==>3> ?@54?@8OB8O  A>F80;L=K5 CA;C38. =0;87 D8=0=A>2>3> A>AB>O=8O ?@54?@8OB8O ?>:070;, GB>  @8>= 8<55B C1KB:8, =5C4>2;5B2>@8B5;L=CN AB@C:BC@C 10;0=A0. >:070B5;8 @5=B015;L=>AB8 8<5NB >B@8F0B5;L=>5 7=0G5=85. "0:8< >1@07><, ?@54?@8OB85 =5@5=B015;L=>. #G8BK20O B>, GB> 40;L=59H0O @01>B0  @8>= 157 ?@8<5=5=8O <5@ ?> C;CGH5=8N D8=0=A>2>9 A8BC0F88, B>;L:> CEC4H8B ?>;>65=85 1K;8 A45;0=K @5:><5=40F88: ?> C;CGH5=8N ;8:284=>AB8 8 ?;0B565A?>A>1=>AB8 ?@54?@8OB8O: ?> C;CGH5=8N D8=0=A>2>9 CAB>9G82>AB8 ?> C;CGH5=8N 45;>2>9 0:B82=>AB8 ?> C;CGH5=8N D8=0=A>2KE @57C;LB0B>2 8 4>E>4=>AB8 ?> C25;8G5=8N >1J5<>2 A1KB0 8 2K@CG:8 >B @50;870F88. @><5 B>3>: AD>@<C;8@>20=K :@0B:>A@>G=K5 F5;8 ?@54?@8OB8O; >?@545;5=K :>=:@5B=K5 =0?@02;5=8O 45OB5;L=>AB8 ?@54?@8OB8O; A?;0=8@>20=0 E>7O9AB25==0O 45OB5;L=>ABL ?@54?@8OB8O =0 1;8609H89 ?5@8>4. @8;>65=8O     PAGE  PAGE 8 PAGE  PAGE 11 PAGE  PAGE 17 FbVbbccc@drddde eeeeeeeeeffggdhfhhhzi|iTjVjXjljjjjjjjj礓ypypylho_ho_5CJaJh&bho_5CJaJh&bho_5@CJaJ h&bho_>*B*CJaJphh&bho_B*CJaJphh&bho_>*CJaJh&bho_CJNHaJh&bho_CJaJmH sH h&bho_6CJaJh&bho_CJaJh&bho_6CJ]aJ(@ddDeeeeeee|iVjvfY $S1$`Sa$gdo_S[$\$`Sgdo_pkd $$Ifk\ '%    &4 ka $$Ifa$gdo_ $S`Sa$gdo_ VjXjljjj kkpqu wwj{J|L|`||$Sdh[$\$`Sa$gdo_$S[$\$`Sa$gdo_S[$\$`Sgdo_ $S`Sa$gdo_ $S`Sa$gdo_ $S1$`Sa$gdo_ $S1$`Sa$gdo_j k$r&rssssuudvfvxxyyzzJ|L|`|||&}^}h}r}t}v}}}}}}}}4~2hV΃xxxh&bho_CJ\aJho_CJ]aJh&bho_CJ]aJho_5CJaJh&bho_5CJaJho_h&bho_5CJ]aJh&bho_CJ]aJh&bho_6CJ]aJh&bho_CJNHaJh&bho_CJaJh&bho_56CJaJ,||}&}v}}}}}}$$If[$\$a$gdo_$Sdh[$\$`Sa$gdo_$S[$\$`Sa$gdo_S[$\$`Sgdo_ }}}4~V҃KI==== $S`Sa$gdo_kdY $$IflrH]m%|8? t0&644 la΃҃ԃ.8N̄քNP(6846JLNfhjlprvx|~Ǽǟh h0Jjh0JUhBGjhBGUh&bho_CJNHaJho_CJaJh&bho_^JaJho_h&bho_5CJ\aJh&bho_CJ]aJh&bho_CJaJh&bho_B*CJaJph1҃ԃ.8Nބ·v‰dΊ$ S`Sa$gdo_$ & F S^`Sa$gdo_ S`Sgdo_$Sdh`Sa$gdo_ $S`Sa$gdo_ $S`Sa$gdo_DNfhjnptvz|ČƌȌh]hgdo_ &`#$gdo_gdo_gdo_$ & F S^`Sa$gdo_ŒČȌʌ֌،܌ތ ho_hBGh h0Jjh0JUhl70JmHnHuȌh]hgdo_ &`#$gdo_ < 001hP:po_. A!"R#n$n% 901hP :po_. A!"S#n$n% 901hP:po_. A!"S#n$n% ,1h. A!"R#n$n% $$If!v h5555g5P555P5 w#v#v#v#vg#vP#v#v#vP#v w:V  Z6, 5 34pZwkd$$If j! %!"A#$ Z6$$$$34apZ}DyK _Toc125873294}DyK _Toc125873294}DyK _Toc125873295}DyK _Toc125873295}DyK _Toc125873296}DyK _Toc125873296}DyK _Toc125873297}DyK _Toc125873297}DyK _Toc125873298}DyK _Toc125873298}DyK _Toc125873299}DyK _Toc125873299h$$If!vh5 5 5 5 #v :V k&5 44 k$$If!vh5|58555? #v|#v8#v#v#v? :Vl t&6,5|58555? B@B o_1KG=K9CJ_HaJmHsHtH\@\ o_ 03>;>2>: 1$$<@&a$5CJKH \^JaJ BA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k@. 5B A?8A:0D@D o_ 3;02;5=85 1S`SXg@X o_8HCI0O <0H8=:0 HTMLCJOJPJQJ^JaJ:U@: o_ 8?5@AAK;:0 >*B*phR^@"R o_ 1KG=K9 (251)$dd[$\$a$CJaJL@2L o_5@E=89 :>;>=B8BC;  E$4)@A4 o_><5@ AB@0=8FKp@Sp o_ !5B:0 B01;8FK7:V0dobd l7=0: =0: =0: =0:$dhCJaJmH sH tH ! *-t2>yOXY\abfg9,./0123456789:;<=>?@ABCL@` Z y  C  4 LbRV^&EaH#0W~|&]K_|:G GM !!!X!]!w!!)$$&l'') * **B*G*p*z*********+',-----..V../g00001N1Z111222222!2"2$2%2'2(2122232>2?2@2I2J2K2W2X2Y2b2c2d2p2q2r2u20 0 0 0 0 0 0 0 0 0 000000000000000000000000000000000C0C0C0C0C 0C 0C 0C0C0C0C00 0 0 0  0  0  0  0  0  0  0 0 00V0V0V 0V 0V 0V0V 0V 0V 0V 0V 0V 0V 0V0V0V0V 0V 0V 0V 0V 0V 0V 0V 0V 0V000 0 0 00 0 0 00 0 0 000000000000000000 0 0 0 0 00@0&000000000000@0&0000000 0 0 0 0 0 00000@0&00000000 0 0 0 0 00 0 0 0000@0h00@0h00@0h00@0h00@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0@0h00\abfg9,./0123456789:;<=>?@ABCL@` Z y  C  4 LbRV^&EaH#0W~K_|!!!X! * **B******----11222u2j00s_j00rj00qh00h00 h0000000000000000000000000000000 00y0y0y0y0y 0y 0y 0y0y0y0y 00D 0D 0D 0D  0D  0D  0D  0D  0D  0D  0D 0D  0000 0 0 00 0 0 0 0 0 0 0000 0 0 0 0 0 0 0 0 0j0Q0Rj0Q0j0Q0P0/i<j0U0VP2$j0W0X ej0W0j0W00j0[\ej0[j0[0\ j0_0`ej0_0 j0_0 j0_0 sd0<dj0deej0dj0d00Jj0hiej0hj0hPW9<j00 $$$$$/=====HVVVVVVVVVVVY. B Z@$>6Fbj΃!"#$&'),GJMPb&/6@dVj|}҃Ȍ%(*+-HIKLNOQ 4679Y3o &)*,t2 X%ĕX%ĕX%ĕX%ĕX%ĕX%ĕ̕  $+/69=DHORY!!!!!! _Toc125873294 _Toc125873295 _Toc125873296 _Toc125873297 _Toc125873298 _Toc125873299C V.2u2K3  .2u2222222!2"2$2%2'2(2r2u2iq}HIHINOR!T!90P0222222!2"2$2%2'2(2r2u2OgZ Lb^aW~||*+00N1122222222!2"2$2%2'2(2r2u2222222!2"2$2%2'2(2r2u2  ֎0n4Z F*a1i -|JEx\`Q(aJdfn6KF~I4pb}$I;~zl\7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH^`o() ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hH7 ^`o(hH-7^`OJQJ^Jo(hHo7  ^ `OJQJo(hH7^`OJQJo(hH7cc^c`OJQJ^Jo(hHo733^3`OJQJo(hH7^`OJQJo(hH7^`OJQJ^Jo(hHo7^`OJQJo(hHh##^#`OJQJo(hHh^`OJQJ^Jo(hHoh  ^ `OJQJo(hHh^`OJQJo(hHhcc^c`OJQJ^Jo(hHoh33^3`OJQJo(hHh^`OJQJo(hHh^`OJQJ^Jo(hHoh^`OJQJo(hH ;~zifn~I4p Q(a-|JE 0nda 8888888JQl7o_w]BGOXY\abfg C | !! *p*z********-u2a̙0a̙0= @ 4t2pp p p\UnknownGz Times New Roman5Symbol3& z Arial?5 z Courier New;Wingdings"1hffz*Zz*Z!n422`HP?o_2Anna ChernenkoAnna Chernenko8         Oh+'0h  $ 0 <HPX`Anna Chernenko Normal.dotAnna Chernenko5Microsoft Office Word@F#@@Vz*՜.+,D՜.+,4 hp  HomeZ2   , 8@ _PID_HLINKSA$1 _Toc1258732991_Toc1258732981_Toc1258732971_Toc1258732961_Toc1258732951_Toc125873294  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRTUVWXYZ\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry FWData S1Table[&^WordDocumentSummaryInformation(DocumentSummaryInformation8CompObjq  F Microsoft Office Word MSWordDocWord.Document.89q