Попова, Л. М. Казначейська справа : навчальний посібник для ВНЗ /

Page 1

для ознайомлення

Л. М. Попова, С. М. Попова, В. І. Успаленко

КАЗНАЧЕЙСЬКА

СПРАВА НАВЧАЛЬНИЙ ПОСІБНИК

Рекомендовано Міністерством освіти і науки України для студентів вищих навчальних закладів

Київ «Центр учбової літератури» 2016


для ознайомлення ƏƔſƙƚ ƊƙƚƛƗ..................................................................................... 5 ƚƭƴƨ 1. ƙưƹƺƭƴƨ ƬƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ, ǎǎ ƹƺƨƵƶƪƳƭƵƵLJ Ƶƨ ƛƲƸƨǎƵǍ, ƹƺƸƻƲƺƻƸƨ ƺƨ ƼƻƵƲƾǍǎ...................................................... 7

1.1. ƕƭƶƩƽǍƬƵǍƹƺDŽ ƺƨ ƷƸưƿưƵư ƹƺƪƶƸƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƛƲƸƨǎƵǍ................................................. 7 1.2. ƙƺƸƻƲƺƻƸƨ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƛƲƸƨǎƵǍ......... 9 1.3. ƜƻƵƲƾǍǎ ƺƨ ƷƶƪƵƶƪƨƮƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ............ 16

ƚƭƴƨ 2. ƗƳƨƺǍƮƵƨ ƹưƹƺƭƴƨ ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺǍƪ ............................ 19

2.1. ƙƻƺƵǍƹƺDŽ ƷƳƨƺǍƮƵƶǎ ƹưƹƺƭƴư........................................... 19 2.2. ŽƬưƵưƱ ƲƨƯƵƨƿƭƱƹDŽƲưƱ ƸƨƽƻƵƶƲ, Ʊƶƫƶ ƹƺƸƻƲƺƻƸƨ ƺƨ ƯƵƨƿƭƵƵLJ ƬƳLJ ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺǍƪ.................................................... 22 2.3. ƊǍƬƲƸưƺƺLJ ƩdžƬƮƭƺƵưƽ ƸƨƽƻƵƲǍƪ ƬƳLJ ƯƨƸƨƽƻƪƨƵƵLJ ƵƨƬƽƶƬƮƭƵDŽ. 24

ƚƭƴƨ 3. ƖƸƫƨƵǍƯƨƾǍLJ ƸƶƩƶƺư ƪ ƶƸƫƨƵƨƽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ưƨ ƬƶƽƶƬƨƴư .......................................................................... 27

3.1. ƖƹƵƶƪƵǍ ƷƶƳƶƮƭƵƵLJ ƷƸƶ ƶƸƫƨƵǍƯƨƾǍdž ƸƶƩƶƺư ƪ ƶƸƫƨƵƨƽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ưƨ ƬƶƽƶƬƨƴư.................................. 27 3.2. ƖƷƭƸƨƾǍǎ Ưƨ ƵƨƬƽƶƬƮƭƵƵLJƴư Ƭƶ ƯƨƫƨƳDŽƵƶƫƶ ƼƶƵƬƻ ƩdžƬƮƭƺƻ........................................................................ 31 3.3. ƖƷƭƸƨƾǍǎ Ưƨ ƵƨƬƽƶƬƮƭƵƵLJƴư Ƭƶ ƹƷƭƾǍƨƳDŽƵƶƫƶ ƼƶƵƬƻ ƩdžƬƮƭƺƻ........................................................................ 34 3.4. ƖƷƭƸƨƾǍǎ Ưƨ ƷƳƨƺƭƮƨƴư, LJƲǍ ƸƶƯƷƶƬǍƳLJdžƺDŽƹLJ ƴǍƮ ƯƨƫƨƳDŽƵưƴ ƺƨ ƹƷƭƾǍƨƳDŽƵưƴ ƼƶƵƬƨƴư.................................................... 36 3.5. ƖƷƭƸƨƾǍǎ Ưƨ ƷƳƨƺƭƮƨƴư, LJƲǍ ƸƶƯƷƶƬǍƳLJdžƺDŽƹLJ ƴǍƮ ƬƭƸƮƨƪƵưƴ ƺƨ ƴǍƹƾƭƪưƴư ƩdžƬƮƭƺƨƴư................................................... 37 3.6. ƖƷƭƸƨƾǍǎ Ưƨ ƪƳƨƹƵưƴư ƵƨƬƽƶƬƮƭƵƵLJƴư ƩdžƬƮƭƺƵưƽ ƻƹƺƨƵƶƪ.......................................................................... 38

ƚƭƴƨ 4. ƊưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ Ưƨ ƪưƬƨƺƲƨƴư ƪ ƶƸƫƨƵƨƽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ......................................................... 41

4.1. ƖƸƫƨƵǍƯƨƾǍLJ ƪưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ Ưƨ ƪưƬƨƺƲƨƴư.................................................................. 41 4.2. ƜƶƸƴƻƪƨƵƵLJ ƴƭƸƭƮǍ ƸƶƯƷƶƸLJƬƵưƲǍƪ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ......... 45 4.3. ƖƩƳǍƲ ƩdžƬƮƭƺƵưƽ ƨƹưƫƵƻƪƨƵDŽ ƺƨ ƲƶƵƺƸƶƳDŽ Ưƨ ǎƽ ƬƶƺƸưƴƨƵƵLJƴ.................................................................. 47 4.4. ƒƨƯƵƨƿƭƱƹDŽƲƭ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƶƬƭƸƮƻƪƨƿǍƪ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ........................................................................... 50 4.5. ƗƶƸLJƬƶƲ ƫƶƺǍƪƲƶƪƶƫƶ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƲƳǍNjƵƺǍƪ.................... 53 4.6. ƖƩƳǍƲ, ƯƪǍƺƵǍƹƺDŽ ƺƨ ƲƶƵƺƸƶƳDŽ ƪưƲƶƸưƹƺƨƵƵLJ ƲƶǀƺǍƪ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ........................................................ 54

ƚƭƴƨ 5. ƖƹƶƩƳưƪƶƹƺǍ ƲƨƯƵƨƿƭƱƹDŽƲƶƫƶ ƪưƲƶƵƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ............................................................................... 59

5.1. ƗƸưƯƵƨƿƭƵƵLJ ƺƨ ƵƭƶƩƽǍƬƵǍƹƺDŽ ƷƭƸƭƽƶƬƻ Ƶƨ ƲƨƯƵƨƿƭƱƹDŽƲƻ ƹưƹƺƭƴƻ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ............................59 5.2. ƖƹƵƶƪƵǍ ƼƻƵƲƾǍǎ ƒƨƯƵƨƿƭƱƹƺƪƨ Ư ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ....................................................................... 61

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для ознайомлення ƒƈƏƕƈƟƍƑƙƤƒƈ ƙƗƘƈƊƈ. Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɗ.Ɗ.ƛƹƷƨƳƭƵƲƶ

5.3. ƗƶƸLJƬƶƲ ƪǍƬƲƸưƺƺLJ ƨƵƨƳǍƺưƿƵưƽ ƸƨƽƻƵƲǍƪ Ưƨ ƬƶƽƶƬƨƴư ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ...............................................................63

5.4. ƖƷƭƸƨƾǍǎ Ưƨ ƷƳƨƺƭƮƨƴư Ƭƶ ƯƨƫƨƳDŽƵƶƫƶ ƩdžƬƮƭƺƻ.................. 65 5.5. ƖƷƭƸƨƾǍǎ Ưƨ ƷƳƨƺƭƮƨƴư ƹƷƭƾǍƨƳDŽƵƶƫƶ ƼƶƵƬƻ ƩdžƬƮƭƺƻ.......... 66 5.6. ƖƷƭƸƨƾǍǎ Ưƨ ƷƳƨƺƭƮƨƴư, ǁƶ ƸƶƯƷƶƬǍƳLJdžƺDŽƹLJ.......................67 5.7. ƖƹƵƶƪƵǍ ƷƶƳƶƮƭƵƵLJ ƲƨƯƵƨƿƭƱƹDŽƲƶƫƶ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ Ưƨ ƪưƬƨƺƲƨƴư..........................................70 5.8. ƖƩƳǍƲ ƩdžƬƮƭƺƵưƽ ƯƶƩƶƪ’LJƯƨƵDŽ ƺƨ ƲƶƵƺƸƶƳDŽ ƩdžƬƮƭƺƵưƽ ƷƶƪƵƶƪƨƮƭƵDŽ................................................................... 71 5.9. ƏƪǍƺƵǍƹƺDŽ ƷƸƶ ƪưƲƶƵƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ...................... 73 ƚƭƴƨ 6. ƊƯƨNjƴƶƬǍLJ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ư ƬƭƸƮƨƪƵưƴư ƲƶƵƺƸƶƳdždžƿưƴư ƶƸƫƨƵƨƴư....................................... 76

6.1. ƊƯƨNjƴƶƬǍLJ ƼǍƵƨƵƹƶƪưƽ ƶƸƫƨƵǍƪ ƺƨ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ.................................................................. 76 6.2. ƙƷǍƪƷƸƨƾLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ǎ ƌƭƸƮƨƪƵƶǎ ƷƶƬƨƺƲƶƪƶǎ ƨƬƴǍƵǍƹƺƸƨƾǍǎ ƛƲƸƨǎƵư........................................................ 79 6.3. ƙƷǍƪƷƸƨƾLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƺƨ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶǎ ƴưƺƵƶǎ ƹƳƻƮƩư ƛƲƸƨǎƵư...................................................... 82 6.4. ƊƯƨNjƴƶƬǍLJ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ư ƶƸƫƨƵƨƴư ƬƭƸƮƨƪƵƶǎ ƲƶƵƺƸƶƳDŽƵƶ-ƸƭƪǍƯǍƱƵƶǎ ƹƳƻƮƩư............................... 83

ƚƭƴƨ 7. ƛƷƸƨƪƳǍƵƵLJ ƬƭƸƮƨƪƵưƴ ƩƶƸƫƶƴ....................................... 85

7.1. ƗƶƵLJƺƺLJ ƬƭƸƮƨƪƵƶƫƶ ƩƶƸƫƻ, ƷƸưƿưƵư ƪưƵưƲƵƭƵƵLJ, ƪưƬư........ 85 7.2. ƌƭƸƮƨƪƵǍ ƷƶƯưƲư ƺƨ ǎƽ ƲƳƨƹưƼǍƲƨƾǍLJ................................ 86 7.3. ƘƶƳDŽ ƒƨƯƵƨƿƭƱƹƺƪƨ ƪ ƻƷƸƨƪƳǍƵƵLJ ƬƭƸƮƨƪƵưƴ ƩƶƸƫƶƴ............ 88

ƚƭƴƨ 8. ƖƩƳǍƲ ƺƨ ƯƪǍƺƵǍƹƺDŽ ƪ ƌƭƸƮƨƪƵƶƴƻ ƲƨƯƵƨƿƭƱƹƺƪǍ................... 92

8.1. ƖƸƫƨƵǍƯƨƾǍLJ ƩƻƽƫƨƳƺƭƸƹDŽƲƶƫƶ ƶƩƳǍƲƻ ƪ ƌƭƸƮƨƪƵƶƴƻ ƲƨƯƵƨƿƭƱƹƺƪǍ, Ʊƶƫƶ ƷƸưƵƾưƷư, ƯƨƪƬƨƵƵLJ................................. 92 8.2. ƖƩƳǍƲƶƪƨ ƷƶƳǍƺưƲƨ ƺƨ ƶƸƫƨƵǍƯƨƾǍLJ ƶƩƳǍƲƶƪƶǎ ƹƳƻƮƩư ƒƨƯƵƨƿƭƱƹƺƪƨ.................................................................. 95 8.3. ƙưƵƺƭƺưƿƵưƱ ƺƨ ƨƵƨƳǍƺưƿƵǍƱ ƶƩƳǍƲư ƶƷƭƸƨƾǍƱ..................... 98 8.4. ƊƵƻƺƸǍǀƵǍƱ ƲƨƯƵƨƿƭƱƹDŽƲưƱ ƲƶƵƺƸƶƳDŽ, Ʊƶƫƶ ƪưƬư................ 101 8.5. ƏƪǍƺƵǍƹƺDŽ ƻ ƹưƹƺƭƴǍ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ................... 104 8.6. ƙƲƳƨƬ ƸǍƿƵƶǎ ƯƪǍƺƵƶƹƺǍ Ư ƪưƲƶƵƨƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ.... 106

ƚƭƴƨ 9. ſƵƼƶƸƴƨƾǍƱƵƶ-ƺƭƽƵǍƿƵƭ ƯƨƩƭƯƷƭƿƭƵƵLJ ƬǍLJƳDŽƵƶƹƺǍ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ....................................................... 111

9.1. ƖƹƵƶƪư ƶƸƫƨƵǍƯƨƾǍǎ ǍƵƼƶƸƴƨƾǍƱƵƶ-ƺƭƽƵǍƿƵƶƫƶ ƯƨƩƭƯƷƭƿƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ................................................. 111 9.2. ƚƸƨƵƹƨƲƾǍƱƵƨ ƨƪƺƶƴƨƺưƯƶƪƨƵƨ ƹưƹƺƭƴƨ ƒƨƯƵƨƿƭƱƹƺƪƨ......... 113 9.3. ƝƨƸƨƲƺƭƸưƹƺưƲƨ ƨƪƺƶƴƨƺưƯƶƪƨƵƶǎ ƹưƹƺƭƴư «ƒƨƯƵƨ»............ 115 9.4. ƛƬƶƹƲƶƵƨƳƭƵƵLJ ǍƵƼƶƸƴƨƾǍƱƵƶ-ƺƭƽƵǍƿƵƶƫƶ ƯƨƩƭƯƷƭƿƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ................................................. 116 ƒƖƕƚƘƖƓƤƕſ ƏƈƗƐƚƈƕƕƧ................................................... 122 ƚƍƘƔſƕƖƓƖƋſƟƕƐƑ ƙƓƖƊƕƐƒ.............................................. 126 ƙƗƐƙƖƒ ƊƐƒƖƘƐƙƚƈƕƐƝ ƌƎƍƘƍƓ........................................ 136 ƌƖƌƈƚƒƐ........................................................................ 142

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для ознайомлення ƊƙƚƛƗ ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư ƹƺƪƶƸƭƵƭ Ư ƴƭƺƶdž ƯƨƩƭƯƷƭƿƭƵƵLJ ƭƼƭƲƺưƪƵƶƫƶ ƻƷƸƨƪƳǍƵƵLJ Ʋƶǀƺƨƴư ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ, ƷǍƬƪưǁƭƵƵLJ ƶƷƭƸƨƺưƪƵƶƹƺǍ ƻ ƯƬǍƱƹƵƭƵƵǍ ƪưƬƨƺƲǍƪ ƻ ƴƭƮƨƽ ƵƨLJƪƵưƽ ƶƩƹLJƫǍƪ ƼǍƵƨƵƹƶƪưƽ ƸƭƹƻƸƹǍƪ ƻ ƌƭƸƮƨƪƵƶƴƻ ƩdžƬƮƭƺǍ Ǎ ƪƽƶƬưƺDŽ Ƭƶ ƶƸƫƨƵǍƪ ƪưƲƶƵƨƪƿƶǎ ƪƳƨƬư LJƲ ƶƹƶƩƳưƪưƱ ƷǍƬƸƶƯƬǍƳ ƔǍƵǍƹƺƭƸƹƺƪƨ ƼǍƵƨƵƹǍƪ ƛƲƸƨǎƵư, ǁƶ ƯƨƱƴƨNjƺDŽƹLJ ƪưƲƶƵƨƵƵLJƴ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ. ƙưƹƺƭƴƨ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƛƲƸƨǎƵư Nj ƪƨƮƳưƪƶdž ƳƨƵƲƶdž ƪ ƵƨƲƶƷưƿƭƵƵǍ ǍƵƼƶƸƴƨƾǍǎ ǁƶƬƶ ƪƹǍƽ ƩdžƬƮƭƺƵưƽ ƨƹưƫƵƻƪƨƵDŽ ƺƨ ƷƭƸƭƸƶƯƷƶƬǍƳǍƪ, ǁƶ ƪǍƬƩƻƪƨdžƺDŽƹLJ ƪ ƽƶƬǍ ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺǍƪ. ƖƬƵƨƲ ƪ ƹƻƿƨƹƵưƽ ƻƴƶƪƨƽ ƩdžƬƮƭƺƵƨ ƷƶƳǍƺưƲƨ, LJƲƨ ƯƨƲƳƨƬƨNjƺDŽƹLJ ƪ ƶƹƵƶƪƻ ƯƨƺƪƭƸƬƮƭƵƶƫƶ ƩdžƬƮƭƺƻ, ƷƸƶƪƶƬưƺDŽƹLJ ƵƭƬƶƹƲƶƵƨƳƶ, Ư ƪǍƬƹƻƺƵǍƹƺdž ƵƨƳƭƮƵƶƫƶ ƲƶƵƺƸƶƳdž Ưƨ ǎǎ ƪƷƸƶƪƨƬƮƭƵƵLJƴ. Ɗ ƲǍƵƾƭƪƶƴƻ ƸƭƯƻƳDŽƺƨƺǍ ƾƭ ƷƸưƯƪƶƬưƺDŽ Ƭƶ ƬƭƹƺƨƩǍƳǍƯƨƾǍǎ ƭƲƶƵƶƴǍƲư, ƿưƹƳƭƵƵưƽ ƬưƹƷƸƶƷƶƸƾǍƱ ƪ ƫƶƹƷƶƬƨƸƹDŽƲƶƴƻ ƮưƺƺǍ, LJƲǍ ƷƶƺƸƭƩƻdžƺDŽ ƷƶƬƨƳDŽǀƶƫƶ ƪưƷƸƨƪƳƭƵƵLJ ƪ ƵƨƹƺƻƷƵƶƴƻ ƼǍƵƨƵƹƶƪƶƴƻ ƸƶƾǍ, ƨƩƶ Ʈ Ƶƨ ƷƸƶƺLJƯǍ ƩǍƳDŽǀ ƺƸưƪƨƳƶƫƶ ƷƭƸǍƶƬƻ. ƌƶ ƺƶƫƶ Ʈ ƵƶƸƴƨƳDŽƵƭ ƼƻƵƲƾǍƶƵƻƪƨƵƵLJ ƻƹǍƽ ƹƺƸƻƲƺƻƸƵưƽ ƷǍƬƸƶƯƬǍƳǍƪ ƋƶƳƶƪƵưƽ ƻƷƸƨƪƳǍƵDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƭ ƴƶƮƳưƪƭ ƩƭƯ ƫƸƨƴƶƺƵƶǎ ƺƨ ƿǍƺƲƶǎ ƸƶƩƶƺư ƻƷƸƨƪƳǍƵƵLJ ǍƵƼƶƸƴƨƾǍƱƵưƽ ƺƭƽƵƶƳƶƫǍƱ ƺƨ ƻƷƸƨƪƳǍƵƵLJ ƷƳƨƺǍƮƵƶǎ ƹưƹƺƭƴư. ƚƶƴƻ Ƶƨ ƹƻƿƨƹƵƶƴƻ ƭƺƨƷǍ ƸƶƯƪưƺƲƻ ƭƲƶƵƶƴǍƲư ƛƲƸƨǎƵư ƵƨƯƸǍƳƨ ƵƨƫƨƳDŽƵƨ ƷƶƺƸƭƩƨ ƻ ƷǍƬƫƶƺƶƪƾǍ ƪưƹƶƲƶƲƪƨƳǍƼǍƲƶƪƨƵưƽ ƼƨƽǍƪƾǍƪ ƪ ƫƨƳƻƯǍ ƭƲƶƵƶƴǍƲư ǍƯ ƯƵƨƵƵLJƴư ƲƨƯƵƨƿƭƱƹDŽƲƶǎ ƹƷƸƨƪư. ƛ ƬƨƵƵƶƴƻ ƵƨƪƿƨƳDŽƵƶƴƻ ƷƶƹǍƩƵưƲƻ ƸƶƯƲƸưƺƶ Ƭƭƪ’LJƺDŽ ƺƭƴ, LJƲǍ ƪƹƭƩǍƿƵƶ ƶƽƶƷƳdždžƺDŽ ƺƭƶƸƭƺưƿƵǍ Ǎ ƷƸƨƲƺưƿƵǍ ƨƹƷƭƲƺư ƬǍLJƳDŽƵƶƹƺǍ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ, ƷƶƿưƵƨdžƿư Ư ƵƭƶƩƽǍƬƵƶƹƺǍ ƺƨ ƷƸưƿưƵ ƹƺƪƶƸƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƛƲƸƨǎƵǍ Ƭƶ ƹƻƿƨƹƵƶǎ ƷƸƨƲƺưƲư ƪưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ Ưƨ ƬƶƽƶƬƨƴư Ǎ ƪưƬƨƺƲƨƴư ƺƨ ƻƷƸƨƪƳǍƵƵLJ ƬƭƸƮƨƪƵưƴ ƩƶƸƫƶƴ. ƖƲƸƭƴƶ ƪưƬǍƳƭƵǍ ƺƭƴư „ƗƳƨƺǍƮƵƨ ƹưƹƺƭƴƨ ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺƻ” ƺƨ „ƖƹƶƩƳưƪƶƹƺǍ ƲƨƯƵƨƿƭƱƹDŽƲƶƫƶ ƪưƲƶƵƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ”. ƘƶƯƲƸưƺƶ ƶƹƶƩƳưƪƶƹƺǍ ƲƨƯƵƨƿƭƱƹDŽƲƶƫƶ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƩdžƬƮƭƺǍƪ Ưƨ ƬƶƽƶƬƨƴư ƺƨ ƪưƬƨƺƲƨƴư, ƶƩƳǍƲ ƺƨ ƯƪǍƺƵǍƹƺDŽ ƻ ƶƸƫƨƵƨƽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ, ǍƵƼƶƸƴƨƾǍƱƵƶ-ƺƭƽƵǍƿƵƭ ƯƨƩƭƯƷƭƿƭƵƵLJ ƺƨ ƷƭƸƹƷƭƲƺưƪư Ʊƶƫƶ ƸƶƯƪưƺƲƻ, ƪƯƨNjƴƶƬǍdž ƺƨ ƲƶƶƸƬưƵƨƾǍdž ƸƶƩƶƺư ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ư ƬƭƸƮƨƪƵưƴư ƼǍƵƨƵƹƶƪưƴư, ƷƶƬƨƺƲƶƪưƴư, ƴưƺƵưƴư ƺƨ ƲƶƵƺƸƶƳDŽƵƶ-ƸƭƪǍƯǍƱƵưƴư ƶƸƫƨƵƨƴư. Ɗ ƶƹƵƶƪƻ ƵƨƪƿƨƳDŽƵƶƫƶ ƷƶƹǍƩƵưƲƨ ƷƶƲƳƨƬƭƵƶ ƿưƵƵưƱ ƉdžƬƮƭƺƵưƱ ƲƶƬƭƲƹ ƺƨ ǍƵǀǍ ƯƨƲƶƵƶƬƨƪƿǍ Ǎ ƵƶƸƴƨƺưƪƵǍ ƬƶƲƻƴƭƵƺư Ư ƷưƺƨƵDŽ ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺǍƪ ƺƨ ƬǍLJƳDŽƵƶƹƺǍ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ư ƶƹƺƨƵƵǍƴư ƯƴǍƵƨƴư ƺƨ ƬƶƷƶƪƵƭƵƵLJƴư. ƙƷưƹƶƲ ƳǍƺƭƸƨƺƻƸư ƹƲƳƨƬƨNjƺDŽƹLJ ƪ ƶƹƵƶƪƵƶƴƻ ǍƯ ƿưƵƵƶƫƶ ƯƨƲƶƵƶƬƨƪƹƺƪƨ, ſƵƹƺƸƻƲƾǍƱ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƺƨ ƔǍƵǍƹƺƭƸƹƺƪƨ ƼǍƵƨƵƹǍƪ ƛƲƸƨǎƵư, ƨ ƺƨƲƶƮ ǍƵǀưƽ ƵƶƸƴƨƺưƪƵưƽ ƬƶƲƻƴƭƵƺǍƪ, ǁƶ ƸƭƫƳƨƴƭƵƺƻdžƺDŽ ƬǍLJƳDŽƵǍƹƺDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƺƨ Ʊƶƫƶ ƶƲƸƭƴưƽ ƶƸƫƨƵǍƪ. ƒƨƯƵƨƿƭƱƹDŽƲƨ ƹƷƸƨƪƨ Nj ƬƶƹưƺDŽ ƹƲƳƨƬƵƶdž ƵƨƪƿƨƳDŽƵƶdž ƬưƹƾưƷƳǍƵƶdž, ƪƶƵƨ ǗƸƻƵƺƻNjƺDŽƹLJ Ƶƨ ƿưƹƳƭƵƵưƽ ƯƨƲƶƵƶƬƨƪƿưƽ Ǎ ƵƶƸƴƨƺưƪƵưƽ ƬƶƲƻƴƭƵƺƨƽ, LJƲǍ ƷƶƹƺǍƱƵƶ ƯƴǍƵdždžƺDŽƹLJ, ǁƶ ƻƹƲƳƨƬƵdžNj ƸƶƯƻƴǍƵƵLJ ƺƨ ƪưƪƿƭƵƵLJ ƺƭƶƸƭƺưƿƵưƽ Ǎ ƷƸƨƲƺưƿƵưƽ ƨƹƷƭƲƺǍƪ ƬǍLJƳDŽƵƶƹƺǍ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ. ƙƺƸƻƲƺƻƸƨ ƵƨƪƿƨƳDŽƵƶƫƶ ƷƶƹǍƩƵưƲƨ „ƒƨƯƵƨƿƭƱƹDŽƲƨ ƹƷƸƨƪƨ” ƷƶƩƻƬƶƪƨƵƨ ƺƨƲưƴ ƿưƵƶƴ, ǁƶƩ ƷƶƬƨƺư ƿưƺƨƿƨƴ ƪƹƭƩǍƿƵƻ ƲƨƸƺưƵƻ ƷƸƶ ƹƻƿƨƹƵưƱ ƹƺƨƵ ƲƨƯƵƨƿƭƱƹDŽƲƶǎ ƹưƹƺƭƴư

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для ознайомлення ƒƈƏƕƈƟƍƑƙƤƒƈ ƙƗƘƈƊƈ. Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɗ.Ɗ.ƛƹƷƨƳƭƵƲƶ

ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺǍƪ ƪ ƛƲƸƨǎƵǍ. ƏƴǍƹƺ ƺƭƴ, ƳƶƫǍƲƨ ǎƽ ƪưƲƳƨƬƭƵƵLJ ƸƶƯƲƸưƪƨdžƺDŽƹLJ ƿƭƸƭƯ ƷƶƵLJƺǍƱƵưƱ ƨƷƨƸƨƺ, ƪưƹƪǍƺƳƭƵƵLJ ƹƻƺƵƶƹƺǍ ƶƹƵƶƪƵưƽ ƭƲƶƵƶƴǍƿƵưƽ ƲƨƺƭƫƶƸǍƱ, ƷƸƶƾƭƹǍƪ Ǎ LJƪưǁ ƻ ǎƽ ƸƶƯƪưƺƲƻ ƺƨ ƪƯƨNjƴƶƯƪ’LJƯƲƻ. ƌƨƵưƱ ƵƨƪƿƨƳDŽƵưƱ ƷƶƹǍƩƵưƲ ƷƸưƯƵƨƿƭƵưƱ ƬƳLJ ƹƺƻƬƭƵƺǍƪ ƭƲƶƵƶƴǍƿƵưƽ ƹƷƭƾǍƨƳDŽƵƶƹƺƭƱ ƪưǁưƽ ƵƨƪƿƨƳDŽƵưƽ ƯƨƲƳƨƬǍƪ, ƵƨƻƲƶƪƾǍƪ, ƪưƲƳƨƬƨƿǍƪ, ƷƸƨƲƺưƿƵưƽ ƷƸƨƾǍƪƵưƲǍƪ ƻ ƹƼƭƸǍ ƼǍƵƨƵƹǍƪ. ƈƪƺƶƸư ƪưƹƳƶƪƳdždžƺDŽ ƷƶƬLJƲƻ ƸƭƾƭƵƯƭƵƺƨƴ ƺƨ ƷƸƨƾǍƪƵưƲƨƴ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƛƲƸƨǎƵư Ưƨ ƪƹƭƩǍƿƵƻ ƬƶƷƶƴƶƫƻ ƪ ƷǍƬƫƶƺƶƪƾǍ ƴƨƺƭƸǍƨƳǍƪ ƾDŽƶƫƶ ƵƨƪƿƨƳDŽƵƶƫƶ ƷƶƹǍƩƵưƲƨ Ǎ ƩƻƬƻƺDŽ ƪƬLJƿƵǍ Ưƨ ƪƹǍ ƯƨƻƪƨƮƭƵƵLJ ƺƨ ƷƸƶƷƶƯưƾǍǎ, ƹƷƸLJƴƶƪƨƵǍ Ƶƨ ƪƬƶƹƲƶƵƨƳƭƵƵLJ ƯƴǍƹƺƻ ƬƨƵƶƫƶ ƪưƬƨƵƵLJ.

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для ознайомлення ƚƭƴƨ 1. ƙưƹƺƭƴƨ ƬƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ, ǎǎ ƹƺƨƵƶƪƳƭƵƵLJ Ƶƨ ƛƲƸƨǎƵǍ, ƹƺƸƻƲƺƻƸƨ ƺƨ ƼƻƵƲƾǍǎ 1.1. ƕƭƶƩƽǍƬƵǍƹƺDŽ ƺƨ ƷƸưƿưƵư ƹƺƪƶƸƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƛƲƸƨǎƵǍ 1.2. ƙƺƸƻƲƺƻƸƨ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƛƲƸƨǎƵǍ 1.3. ƜƻƵƲƾǍǎ ƺƨ ƷƶƪƵƶƪƨƮƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ 1.1. ƕƭƶƩƽǍƬƵǍƹƺDŽ ƺƨ ƷƸưƿưƵư ƹƺƪƶƸƭƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƛƲƸƨǎƵǍ ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư, ƹƺƪƶƸƭƵƭ 1995 ƸƶƲƻ Ƶƨ ƪưƲƶƵƨƵƵLJ ƛƲƨƯƻ ƗƸƭƯưƬƭƵƺƨ ƛƲƸƨǎƵư ƪǍƬ 27 ƲƪǍƺƵLJ 1995 ƸƶƲƻ Ưƨ ȴ 335 «ƗƸƶ ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư» ƺƨ ƪǍƬƷƶƪǍƬƵƶ Ƭƶ ƗƶƹƺƨƵƶƪư ƒƨƩǍƵƭƺƻ ƔǍƵǍƹƺƸǍƪ ƛƲƸƨǎƵư ƪǍƬ 31 ƳưƷƵLJ 1995 ƸƶƲƻ Ưƨ ȴ 590 «ƗưƺƨƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ», ƯƨƷƶƿƨƺƲƻƪƨƳƶ ƲƨƯƵƨƿƭƱƹDŽƲƻ ƼƶƸƴƻ ƪưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ (Ƶƨ ƬƨƵưƱ ƴƶƴƭƵƺ ƛƲƨƯ ƗƸƭƯưƬƭƵƺƨ ƛƲƸƨǎƵư ƪǍƬ 27 ƲƪǍƺƵLJ 1995 ƸƶƲƻ Ưƨ ȴ335 ƪƺƸƨƺưƪ ƿưƵƵǍƹƺDŽ Ƶƨ ƷǍƬƹƺƨƪǍ ƛƲƨƯƻ ƗƸƭƯưƬƭƵƺƨ ȴ 209/2006 ƪǍƬ 13.03.2006, ƗƶƹƺƨƵƶƪƨ ƒƨƩǍƵƭƺƻ ƔǍƵǍƹƺƸǍƪ ƛƲƸƨǎƵư ƪǍƬ 31 ƳưƷƵLJ 1995 ƸƶƲƻ Ưƨ ȴ 590 ƪƺƸƨƺưƳƨ ƿưƵƵǍƹƺDŽ Ƶƨ ƷǍƬƹƺƨƪǍ ƗƶƹƺƨƵƶƪư ƒƔ ȴ 1232 ƪǍƬ 21.12.2005 ǍƯ ƯƴǍƵƨƴư, ƪƵƭƹƭƵưƴư ƯƫǍƬƵƶ Ư ƗƶƹƺƨƵƶƪƶdž ƒƔ ȴ 676 ƪǍƬ 26.04.2007). ƗƭƸƭƽǍƬ ƪǍƬ ƩƨƵƲǍƪƹDŽƲƶǎ Ƭƶ ƲƨƯƵƨƿƭƱƹDŽƲƶǎ ƹưƹƺƭƴư ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺƻ ƯƻƴƶƪƳƭƵưƱ ƷƭƸƭƬƻƹǍƴ ƵƨƹƺƻƷƵưƴư ƷƸưƿưƵƨƴư: ƨ) ƩƨƵƲǍƪƹDŽƲǍ ƻƹƺƨƵƶƪư ƷƭƸƭƹƳǍƬƻƪƨƳư ƲƶƴƭƸƾǍƱƵǍ ƾǍƳǍ, ƨ ƪǍƬƺƨƲ Ƶƭ ƩƻƳư ƯƨƾǍƲƨƪƳƭƵǍ ƻ ƲƶƵƺƸƶƳǍ Ưƨ ƹƪƶNjƿƨƹƵưƴ ƷƸƶƽƶƬƮƭƵƵLJƴ ƩdžƬƮƭƺƵưƽ ƸƭƹƻƸƹǍƪ Ǎ Ƶƭ ƯƨƩƭƯƷƭƿƻƪƨƳư ƵƨƳƭƮƵƶƫƶ Ǎ ƬǍNjƪƶƫƶ ƲƶƵƺƸƶƳdž Ưƨ ƪưƲƶƸưƹƺƨƵƵLJƴ ƲƶǀƺǍƪ; Ʃ) ƸƶƯƷƶƸƶǀƭƵǍƹƺDŽ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ ƻ ƿưƹƳƭƵƵưƽ ƩƨƵƲǍƪƹDŽƲưƽ ƻƹƺƨƵƶƪƨƽ Ƶƭ ƴƶƫƳƨ Ƭƨƺư ƷƶƯưƺưƪƵưƽ ƸƭƯƻƳDŽƺƨƺǍƪ ƪ ƻƷƸƨƪƳǍƵƵǍ ƬƭƸƮƨƪƵưƴư ƼǍƵƨƵƹƶƪưƴư ƸƭƹƻƸƹƨƴư; ƪ) ƪǍƬƹƻƺƵǍƹƺDŽ ƶƷƭƸƨƺưƪƵƶǎ ǍƵƼƶƸƴƨƾǍǎ ƷƸƶ ƵƨƬƽƶƬƮƭƵƵLJ Ǎ ƪưƺƸƨƺư ƩdžƬƮƭƺƻ, ƯƶƩƶƪ’LJƯƨƵƵLJ ƸƶƯƷƶƸLJƬƵưƲǍƪ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ. ƙƳǍƬ ƪǍƬƯƵƨƿưƺư, ǁƶ ƲƨƯƵƨƿƭƱƹDŽƲƨ ƹưƹƺƭƴƨ ƪ ƛƲƸƨǎƵǍ ƹƺƪƶƸdžƪƨƳƨƹLJ Ƶƭ LJƲ ƸƭƯƻƳDŽƺƨƺ ƶƩǗƸƻƵƺƻƪƨƵDŽ Ǎ ƺƭƶƸƭƺưƿƵưƽ ƬƶƹƳǍƬƮƭƵDŽ ƪƿƭƵưƽ, ƪưƹƵƶƪƲư LJƲưƽ ƷǍƬƺƪƭƸƬưƳư Ʃ ƵƭƶƩƽǍƬƵǍƹƺDŽ ƹƺƪƶƸƭƵƵLJ ƺƨƲƶǎ ƹưƹƺƭƴư, ƪưƯƵƨƿưƳư ǎǎ ƴƭƺƻ ƺƨ ƯƨƪƬƨƵƵLJ, ƨ ƻ Ưƪ’LJƯƲƻ Ư ƵƭƴƶƮƳưƪǍƹƺdž ƯƨƩƭƯƷƭƿƭƵƵLJ LJƲƶƹƺǍ ƪưƲƶƵƨƵƵLJ ƾưƽ ƼƻƵƲƾǍƱ ƩƨƵƲǍƪƹDŽƲƶdž ƺƨ ƼǍƵƨƵƹƶƪƶdž ƹưƹƺƭƴƨƴư ƪ ƭƲƶƵƶƴǍƿƵǍƱ ƹưƺƻƨƾǍǎ ƲƸƨǎƵư, LJƲƨ ƹƲƳƨƳƨƹLJ ƪ 90-ƽ ƸƶƲƨƽ. ƕƭƬƶƹƲƶƵƨƳǍƹƺDŽ ƹưƹƺƭƴư ƪưƲƶƵƨƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƲƶƴƭƸƾǍƱƵưƴư ƩƨƵƲƨƴư ƶƹƶƩƳưƪƶ ƪưLJƪƳLJƳƨƹDŽ ƻ ƷƭƸǍƶƬ ƭƲƶƵƶƴǍƿƵƶǎ ƲƸưƯư. ƊƵƨƹƳǍƬƶƲ ƪǍƬƹƻƺƵƶƹƺǍ ƲƶǀƺǍƪ Ƶƨ ƸƨƽƻƵƲƨƽ ƷǍƬƷƸưNjƴƹƺƪ, ƶƸƫƨƵǍƯƨƾǍƱ, ƷƸưƽƶƪƻƪƨƵƵLJ ƷƸưƩƻƺƲǍƪ ƪǍƬ ƶƷƶƬƨƺƲƻƪƨƵƵLJ, ƷƶƸƻǀƭƵƵLJ ƲƶƴƭƸƾǍƱƵưƴư ƩƨƵƲƨƴư ƵƶƸƴƨƺưƪǍƪ ƪǍƬƸƨƽƻƪƨƵDŽ ƪǍƬ ƯƨƫƨƳDŽƵƶƬƭƸƮƨƪƵưƽ ƷƶƬƨƺƲǍƪ, ƯƩƶƸǍƪ ƺƨ ƶƩƶƪ'LJƯƲƶƪưƽ

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для ознайомлення ƒƈƏƕƈƟƍƑƙƤƒƈ ƙƗƘƈƊƈ. Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɗ.Ɗ.ƛƹƷƨƳƭƵƲƶ

ƷƳƨƺƭƮǍƪ ƴǍƮ ƬƭƸƮƨƪƵưƴ Ǎ ƴǍƹƾƭƪưƴư ƩdžƬƮƭƺƨƴư, ƩƭƯƷǍƬƹƺƨƪƵƶƫƶ ƯƨƺƸưƴƨƵƵLJ ƷƭƸƭƸƨƽƻƪƨƵƵLJ ƲƶƴƭƸƾǍƱƵưƴư ƩƨƵƲƨƴư ƬƶƽƶƬǍƪ ƩdžƬƮƭƺƻ, ƬƭƸƮƨƪƵưƱ ƩdžƬƮƭƺ ƵƭƬƶƺƸưƴƻƪƨƪ ƵƨƳƭƮƵǍ Ʊƶƴƻ Ʋƶǀƺư. ƏƴǍƵư ƪ 1993 ƸƶƾǍ ƼƻƵƲƾǍƱ ƕƨƾǍƶƵƨƳDŽƵƶƫƶ ƩƨƵƲƻ ƛƲƸƨǎƵư, ƯƨƲƸǍƷƳƭƵƵLJ Ʊƶƫƶ ƵƭƯƨƳƭƮƵƶƹƺǍ ƪǍƬ ƛƸLJƬƻ ƛƲƸƨǎƵư ƻƹƲƳƨƬƵưƳư ƷƸƶƾƭƹ Ʋƨƹƶƪƶƫƶ ƪưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƿƭƸƭƯ ƩƨƵƲǍƪƹDŽƲƻ ƹưƹƺƭƴƻ, ƷƸưƯƪƭƳư Ƭƶ ƵƭƲƭƸƶƪƨƵƶƹƺǍ ƩdžƬƮƭƺƵưƴ ƷƸƶƾƭƹƶƴ, ƸƶƯƷƶƸƶǀƭƵƵLJ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ Ƶƨ ƸƨƽƻƵƲƨƽ, ƪǍƬƲƸưƺưƽ ƪ ƻƹƺƨƵƶƪƨƽ ƲƶƴƭƸƾǍƱƵưƽ ƩƨƵƲǍƪ., ǁƶ Ƶƭ ƬƨƪƨƳƶ ƴƶƮƳưƪƶƹƺǍ Ưƨƹƺƶƹƶƪƻƪƨƺư ƴƭƽƨƵǍƯƴ ƷƶƷƭƸƭƬƵDŽƶƫƶ ƲƶƵƺƸƶƳdž Ưƨ ƪưƺƸƨƿƨƵƵLJƴ ƲƶǀƺǍƪ. ƛ ƩƨƫƨƺDŽƶƽ ƪưƷƨƬƲƨƽ ƩƭƯƷǍƬƹƺƨƪƵƶ ƯƨƺƸưƴƻƪƨƳƶƹLJ ƷƭƸƭƸƨƽƻƪƨƵƵLJ ƲƶǀƺǍƪ ƿƭƸƭƯ ƩƨƵƲǍƪƹDŽƲƻ ƹưƹƺƭƴƻ, ƪƵƨƹƳǍƬƶƲ ƿƶƫƶ Ƭƶ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƛƲƸƨǎƵư Ʋƶǀƺư ƵƨƬƽƶƬưƳư ǍƯ ƯƨƷǍƯƵƭƵƵLJƴ ƨƩƶ ƯƶƪƹǍƴ Ƶƭ ƵƨƬƽƶƬưƳư. ƗưƺƨƵƵLJ ƪưƬƨƺƲƶƪƶǎ ƿƨƹƺưƵư ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƺƨƲƶƮ ƩƻƳư Ƶƭ ƪƸƭƫƻƳDŽƶƪƨƵǍ. ƗƸƨƲƺưƿƵƶ ƲƶƵƺƸƶƳDŽ ƯǍ ƹƺƶƸƶƵư ƬƭƸƮƨƪư Ưƨ ƪưƲƶƵƨƵƵLJƴ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƺƨ ƻƷƸƨƪƳǍƵƵLJ ƵƨLJƪƵưƴư Ʋƶǀƺƨƴư Ƶƭ ƯƬǍƱƹƵdžƪƨƳưƹLJ. Ə ǍƵǀƶƫƶ ƩƶƲƻ, ƸƭƨƳǍƯƨƾǍLJ ƷƸưƵƾưƷƻ ƹƨƴƶƹƺǍƱƵƶƹƺǍ ƩdžƬƮƭƺǍƪ ƻƹǍƽ ƸǍƪƵǍƪ ƷƸưƯƪƭƳƨ Ƭƶ ƵƭƴƶƮƳưƪƶƹƺǍ ƪưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƼǍƵƨƵƹƶƪưƴư ƶƸƫƨƵƨƴư. ƗƭƸƭƽǍƬ ƛƲƸƨǎƵư Ƭƶ ƸưƵƲƶƪưƽ ƴƭƺƶƬǍƪ ƪƭƬƭƵƵLJ ƭƲƶƵƶƴǍƲư ƺƨ ƪǍƬƴƶƪƨ ƪǍƬ NjƬưƵƶǎ ƬƭƸƮƨƪƵƶǎ ƼƶƸƴư ƪƳƨƹƵƶƹƺǍ ƪƮƭ Ƶƨ ƷƶƿƨƺƲƻ 90-ƽ ƸƶƲǍƪ ƷƶƹƺƨƪưƳư ƬƭƸƮƨƪƻ ƷƭƸƭƬ ƵƭƶƩƽǍƬƵǍƹƺdž Ưƨƽưƹƺƻ ƹƪƶǎƽ ƼǍƵƨƵƹƶƪưƽ ǍƵƺƭƸƭƹǍƪ, ƶƷƭƸƨƺưƪƵƶƫƶ ƴƨƵƭƪƸƻƪƨƵƵLJ ƶƩƴƭƮƭƵưƴư ƬƭƸƮƨƪƵưƴư Ʋƶǀƺƨƴư, ƹƷƸLJƴƻƪƨƵƵLJ ǎƽ Ƶƨ ƷƭƸǀƶƿƭƸƫƶƪǍ ƹƶƾǍƨƳDŽƵƶ-ƭƲƶƵƶƴǍƿƵǍ ƷƶƺƸƭƩư. ƒƨƹƶƪƭ ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺǍƪ ƻƹǍƽ ƸǍƪƵǍƪ ƿƭƸƭƯ ƕƨƾǍƶƵƨƳDŽƵưƱ ƩƨƵƲ ƛƲƸƨǎƵư Ǎ ƲƶƴƭƸƾǍƱƵǍ ƩƨƵƲư ƪưLJƪưƳƶƹDŽ ƩƭƯ ƵƨƳƭƮƵƶƫƶ ƲƶƵƺƸƶƳdž Ư ƩƶƲƻ ƬƭƸƮƨƪư. ƕƨƬƯƪưƿƨƱƵƶ ƨƲƺƻƨƳDŽƵưƴ ƹƺƨƳƶ ƹƺƪƶƸƭƵƵLJ ƶƸƫƨƵǍƪ ƪưƲƶƵƨƪƿƶǎ ƪƳƨƬư, ƯƬƨƺƵưƽ ƯƨƩƭƯƷƭƿưƺư ƸƭƨƳǍƯƨƾǍdž ƪưƴƶƫ ƬƭƸƮƨƪư ǁƶƬƶ ƻƷƸƨƪƳǍƵƵLJ ƼǍƵƨƵƹƨƴư ƩdžƬƮƭƺƵƶǎ ƹưƹƺƭƴư ƬƭƸƮƨƪư. ƙƪǍƺƶƪưƱ ƬƶƹƪǍƬ ƷƭƸƭƲƶƵƻNj, ǁƶ ƵƨƱƭƼƭƲƺưƪƵǍǀưƴ Nj ƪưƲƶƸưƹƺƨƵƵLJ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ ǀƳLJƽƶƴ ƹƺƪƶƸƭƵƵLJ Ƶƶƪƶǎ ƼǍƵƨƵƹƶƪƶǎ ƹƺƸƻƲƺƻƸư Ư ƪǍƬƳƨƫƶƬƮƭƵưƴ ƴƭƽƨƵǍƯƴƶƴ ƪưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƺƨ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ ƻ ƪưƫƳLJƬǍ ƲƨƯƵƨƿƭƱƹƺƪƨ. ƚƨƲưƴ ƿưƵƶƴ, ƪưƵưƲƳư ƶƩ'NjƲƺưƪƵǍ ƷƭƸƭƬƻƴƶƪư ƬƳLJ ƹƺƪƶƸƭƵƵLJ ƻ ƬƭƸƮƨƪǍ ƶƲƸƭƴƶƫƶ ƶƸƫƨƵƻ ƪưƲƶƵƨƪƿƶǎ ƪƳƨƬư, LJƲưƱ Ʃư ƯƨƩƭƯƷƭƿưƪ: ƷƸƶƯƶƸǍƹƺDŽ ƩdžƬƮƭƺƵƶƫƶ ƷƸƶƾƭƹƻ Ƶƨ ƹƺƨƬǍǎ Ʊƶƫƶ ƪưƲƶƵƨƵƵLJ; ƹƺƪƶƸƭƵƵLJ ƹưƹƺƭƴư ƭƼƭƲƺưƪƵƶƫƶ ƻƷƸƨƪƳǍƵƵLJ ƩdžƬƮƭƺƵưƴư Ʋƶǀƺƨƴư; ƯƬǍƱƹƵƭƵƵLJ ƲƶƵƺƸƶƳdž Ưƨ ƾǍƳDŽƶƪưƴ ƹƷƸLJƴƻƪƨƵƵLJƴ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ; ƵƨƬƨƵƵLJ ƲƶƸưƹƺƻƪƨƿƨƴ ƬƶƹƺƶƪǍƸƵƶǎ ǍƵƼƶƸƴƨƾǍǎ ƷƸƶ ƪưƲƶƵƨƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƛƲƸƨǎƵư. ƕƨ ƹDŽƶƫƶƬƵǍǀƵǍƱ ƬƭƵDŽ ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư Nj ƾƭƵƺƸƨƳDŽƵưƴ ƶƸƫƨƵƶƴ ƪưƲƶƵƨƪƿƶǎ ƪƳƨƬư Ǎ ƲƭƸƻNjƺDŽƹLJ ƻ ƹƪƶǎƱ ƬǍLJƳDŽƵƶƹƺǍ ƒƶƵƹƺưƺƻƾǍNjdž ƛƲƸƨǎƵư, ƯƨƲƶƵƨƴư ƛƲƸƨǎƵư, ƷƶƹƺƨƵƶƪƨƴư ƊƭƸƽƶƪƵƶǎ ƘƨƬư ƛƲƸƨǎƵư, ƻƲƨƯƨƴư Ǎ ƸƶƯƷƶƸLJƬƮƭƵƵLJƴư ƗƸƭƯưƬƭƵƺƨ ƛƲƸƨǎƵư, ƬƭƲƸƭƺƨƴư, ƷƶƹƺƨƵƶƪƨƴư Ǎ ƸƶƯƷƶƸLJƬƮƭƵƵLJƴư ƒƨƩǍƵƭƺƻ ƔǍƵǍƹƺƸǍƪ ƛƲƸƨǎƵư, ƕƨƾǍƶƵƨƳDŽƵƶƫƶ ƩƨƵƲƻ ƛƲƸƨǎƵư, ƵƨƲƨƯƨƴư ƔǍƵǍƹƺƭƸƹƺƪƨ ƼǍƵƨƵƹǍƪ ƛƲƸƨǎƵư, ƗƶƳƶƮƭƵƵLJƴ ƷƸƶ ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ, ƯƨƺƪƭƸƬƮƭƵưƴ ƷƶƹƺƨƵƶƪƶdž ƒƨƩǍƵƭƺƻ ƔǍƵǍƹƺƸǍƪ ƛƲƸƨǎƵư ȴ 1232 ƪǍƬ 21.12.2005 ǍƯ ƯƴǍƵƨƴư, ƪƵƭƹƭƵưƴư ƯƫǍƬƵƶ Ư ƗƶƹƺƨƵƶƪƶdž ƒƔ ȴ 676 ƪǍƬ 26.04.2007. ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƻ ƹƪƶǎƱ ƬǍLJƳDŽƵƶƹƺǍ ƪƯƨNjƴƶƬǍNj Ư ƶƸƫƨƵƨƴư ƯƨƲƶƵƶƬƨƪƿƶǎ Ǎ ƪưƲƶƵƨƪƿƶǎ ƪƳƨƬư, ƵƨƾǍƶƵƨƳDŽƵưƴ Ǎ ƲƶƴƭƸƾǍƱƵưƴư ƩƨƵƲƨƴư ƛƲƸƨǎ-

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для ознайомлення ƚƭƴƨ 1. ƙưƹƺƭƴƨ ƬƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ, ǎǎ ƹƺƨƵƶƪƳƭƵƵLJ Ƶƨ ƛƲƸƨǎƵǍ, ƹƺƸƻƲƺƻƸƨ ƺƨ ƼƻƵƲƾǍǎ

Ƶư, ǍƵǀưƴư ƻƿƨƹƵưƲƨƴư ƩdžƬƮƭƺƵƶƫƶ ƷƸƶƾƭƹƻ ƺƨ ƼǍƵƨƵƹƶƪưƴư ǍƵƹƺưƺƻƾǍLJƴư. ƊƶƵƶ ƪưƹƺƻƷƨNj Ư'NjƬƵƻƪƨƳDŽƵưƴ ƳƨƵƾdžƫƶƴ ƻ ƩdžƬƮƭƺƵƶƴƻ ƷƸƶƾƭƹǍ ƴǍƮ ƶƸƫƨƵƨƴư ƪưƲƶƵƨƪƿƶǎ ƪƳƨƬư ƺƨ ƻƹƺƨƵƶƪƨƴư ƩƨƵƲǍƪƹDŽƲƶǎ ƹưƹƺƭƴư. ƞƭƱ ƷƸƶƾƭƹ ƸƶƯƷƶƿưƵƨNjƺDŽƹLJ Ư ƲƶƵƺƸƶƳdž Ưƨ ƷƳƨƵƶƪưƴư ƷƶƲƨƯƵưƲƨƴư, ǁƶ ƵƨƬƽƶƬLJƺDŽ ƪǍƬ ƔǍƵǍƹƺƭƸƹƺƪƨ ƼǍƵƨƵƹǍƪ ƺƨ ƸƶƯƷƶƸLJƬƵưƲǍƪ ƩdžƬƮƭƺƵưƽ ƲƶǀƺǍƪ (ƸƶƯƷưƹ ƬƶƽƶƬǍƪ ƺƨ ƪưƬƨƺƲǍƪ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ, ƲƶǀƺƶƸưƹư ƺƨ ƷƳƨƵư ƨƹưƫƵƻƪƨƵDŽ), ƺƨ ƯƨƲǍƵƿƻNjƺDŽƹLJ ƹƲƳƨƬƨƵƵLJƴ ƯƪǍƺƵƶƹƺǍ ƷǍƹƳLJ ƷƸƶƪƭƬƭƵƵLJ ƷƸƶƾƭƬƻƸ ƷƶƷƭƸƭƬƵDŽƶƫƶ ƲƶƵƺƸƶƳdž ƷƭƸƭƬ ƯƬǍƱƹƵƭƵƵLJƴ ƷƳƨƺƭƮƻ. ƙƻƺDŽ ƬǍLJƳDŽƵƶƹƺǍ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƷƶƳLJƫƨNj ƪ ƺƶƴƻ, ǁƶ ƪƶƵƶ ƯƨƩƭƯƷƭƿƻNj ƪưƲƶƵƨƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ǀƳLJƽƶƴ ƶƩƳǍƲƻ ƵƨƬƽƶƬƮƭƵDŽ, ƷƶƬƨƺƲǍƪ, ƯƩƶƸǍƪ ƺƨ ǍƵǀưƽ ƶƩƶƪ'LJƯƲƶƪưƽ ƷƳƨƺƭƮǍƪ ƺƨ ƷƸƶƪƭƬƭƵƵLJ ƪưƬƨƺƲǍƪ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƿƭƸƭƯ ƶƷƳƨƺƻ ƸƨƽƻƵƲǍƪ ƶƩ'NjƲƺǍƪ ƫƶƹƷƶƬƨƸƹDŽƲƶǎ ƬǍLJƳDŽƵƶƹƺǍ, LJƲǍ ƪưƲƶƵƨƳư ƸƶƩƶƺư, ƵƨƬƨƳư ƷƶƹƳƻƫư ƪǍƬƷƶƪǍƬƵưƴ ƸƶƯƷƶƸLJƬƵưƲƨƴ ƲƶǀƺǍƪ.

1.2. ƙƺƸƻƲƺƻƸƨ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƛƲƸƨǎƵǍ ƍƮƹƯƩƫƶƮ ƳƩưƶƩǀƮƲƺƻƫƷ — ƾƭ ƹƨƴƶƹƺǍƱƵƨ ƶƸƫƨƵǍƯƨƾǍƱƵƨ ƶƬưƵưƾLJ, LJƲƨ ƼƶƸƴƻNj ƪƳƨƹƵƻ ƲƨƬƸƶƪƻ, ƫƶƹƷƶƬƨƸƹDŽƲƻ ƺƨ ǍƵƼƶƸƴƨƾǍƱƵƶ-ƺƭƽƵǍƿƵƻ ƷƶƳǍƺưƲƻ ƸƶƯƪưƺƲƻ ƲƨƯƵƨƿƭƱƹDŽƲƶǎ ƹưƹƺƭƴư. ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư Nj ƻƸLJƬƶƪưƴ ƶƸƫƨƵƶƴ ƬƭƸƮƨƪƵƶƫƶ ƻƷƸƨƪƳǍƵƵLJ, ǁƶ ƬǍNj ƻ ƹƲƳƨƬǍ ƔǍƵǍƹƺƭƸƹƺƪƨ ƼǍƵƨƵƹǍƪ ƛƲƸƨǎƵư Ǎ Ʊƶƴƻ ƷǍƬƷƶƸLJƬƲƶƪƻNjƺDŽƹLJ. ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƻƺƸưƴƻNjƺDŽƹLJ Ưƨ ƸƨƽƻƵƶƲ ƲƶǀƺǍƪ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƛƲƸƨǎƵư. ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƺƨ Ʊƶƫƶ ƺƭƸưƺƶƸǍƨƳDŽƵǍ ƶƸƫƨƵư ƴƨdžƺDŽ ƹƨƴƶƹƺǍƱƵǍ ƲƶǀƺƶƸưƹư, ƸƭNjƹƺƸƨƾǍƱƵǍ ƺƨ ǍƵǀǍ ƩdžƬƮƭƺƵǍ ƸƨƽƻƵƲư Ǎ ƪ ƹƨƴƶƴƻ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪǍ, Ǎ ƪ ƻƹƺƨƵƶƪƨƽ ƩƨƵƲǍƪ. ƊǍƬƷƶƪǍƬƵƶ, ƲƨƯƵƨƿƭƱƹDŽƲƨ ƹưƹƺƭƴƨ ƛƲƸƨǎƵư ƴƨNj ƺƸưƸǍƪƵƭƪƻ ƹƺƸƻƲƺƻƸƻ i ƹƲƳƨƬƨNjƺDŽƹLJ Ư: ƨ) ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƛƲƸƨǎƵư (ƌƒƛ), LJƲƭ ƸƶƯƺƨǀƶƪƻNjƺDŽƹLJ ƻ ƹƺƶƳưƾǍ ƬƭƸƮƨƪư i ƷƸƭƬƹƺƨƪƳLJNj Ʊƶƫƶ ƾƭƵƺƸƨƳDŽƵưƱ ƸǍƪƭƵDŽ; Ʃ) ƋƶƳƶƪƵưƽ ƻƷƸƨƪƳǍƵDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ (Ƌƛƌƒƛ) ƶƩƳƨƹƵƶƫƶ ƯƵƨƿƭƵƵLJ, ƸƶƯƴǍǁƭƵưƽ ƺƨƲưƴ ƿưƵƶƴ: 1 ƋƶƳƶƪƵƭ ƻƷƸƨƪƳǍƵƵLJ — ƪ ƈƪƺƶƵƶƴƵǍƱ ƘƭƹƷƻƩƳǍƾǍ ƒƸưƴ; 2 ƋƶƳƶƪƵưƽ ƻƷƸƨƪƳǍƵƵLJ — ƻ ƴǍƹƺƨƽ ƒưNjƪǍ ƺƨ ƙƭƪƨƹƺƶƷƶƳǍ; 24 ƋƶƳƶƪƵưƽ ƻƷƸƨƪƳǍƵƵLJ ƼƻƵƲƾǍƶƵƻdžƺDŽ ƪ ƶƩƳƨƹƺLJƽ. ƪ) ƸƨƱƶƵƵưƽ (ƴǍƹDŽƲưƽ, ƸƨƱƶƵƵưƽ ƻ ƴǍƹƺƨƽ) ƻƷƸƨƪƳǍƵDŽ (ƪǍƬƬǍƳƭƵDŽ) ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ (ƛƌƒ), ƯƶƹƭƸƭƬƮƭƵưƽ ƻ ƵƨƱƪƨƮƳưƪǍǀưƽ ƴǍƹƾƭƪưƽ ƨƬƴǍƵǍƹƺƸƨƺưƪƵưƽ ƾƭƵƺƸƨƽ. ƚƸưƸǍƪƵƭƪƨ ƹƺƸƻƲƺƻƸƨ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƛƲƸƨǎƵư, ƴƨƲƹưƴƨƳDŽƵƶ ƵƨƩƳưƮƭƵƨ Ƭƶ ƨƬƴǍƵǍƹƺƸƨƺưƪƵƶ-ƺƭƸưƺƶƸǍƨƳDŽƵƶƫƶ ƷƶƬǍƳƻ, ƬƨNj Ưƴƶƫƻ ƯƬǍƱƹƵdžƪƨƺư ƲƨƯƵƨƿƭƱƹDŽƲƭ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ ƪǍƬƷƶƪǍƬƵƶ Ƭƶ ƪưƴƶƫ ƉdžƬƮƭƺƵƶƫƶ ƲƶƬƭƲƹƻ (Ƹưƹ. 1.1). ƞƭ ƯƨƲƶƵƶƴǍƸƵưƱ ƭƺƨƷ ƷƭƸƭƩƻƬƶƪư ƩdžƬƮƭƺƵƶǎ ƹƼƭƸư, ƪ LJƲƶƴƻ ƲƨƯƵƨƿƭƱƹƺƪƻ ƪǍƬƪƭƬƭƵƶ ƪƨƮƳưƪƻ ƸƶƳDŽ. ƏƨƫƨƳDŽƵƨ ƲǍƳDŽƲǍƹƺDŽ ƶƸƫƨƵǍƪ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪƨ Ƶƨ ƺƭƸưƺƶƸǍLJƽ ƹƺƨƵƶƴ Ƶƨ 1 ƹǍƿƵLJ 2008 ƸƶƲƻ ƹƺƨƵƶƪưƳƨ 660 ƶƬưƵưƾDŽ. ƛ ƌƭƸƮƨƪƵƶƴƻ ƲƨƯƵƨƿƭƱƹƺƪǍ ƛƲƸƨǎƵư ƷƸƨƾdžNj ƷƶƵƨƬ 16 ƺưƹLJƿ ƶƹǍƩ.

9


для ознайомлення ƒƈƏƕƈƟƍƑƙƤƒƈ ƙƗƘƈƊƈ. Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɗ.Ɗ.ƛƹƷƨƳƭƵƲƶ

ƞƍƕƚƘƈƓƤƕƐƑ ƈƗƈƘƈƚ ƌƍƘƎƈƊƕƖƋƖ ƒƈƏƕƈƟƍƑƙƚƊƈ ƛƒƘƈƀƕƐ

ƋƶƳƶƪƵƭ ƻƷƸƨƪƳǍƵƵLJ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪƨ ƪ ƈƪƺƶƵƶƴƵǍƱ ƘƭƹƷƻƩƳǍƾǍ ƒƸưƴ

ƛƷƸƨƪƳǍƵƵLJ (ƪǍƬƬǍƳƭƵƵLJ) ƌƭƸƮƲƨƯƵƨ ƿƭƱƹƺƪƨ ƻ ƴǍƹƺƨƽ ƸƭƹƷƻƩƳǍƲƲƨƵƹDŽƲƶƫƶ ƯƵƨƿƭƵƵLJ

ƛƷƸƨƪƳǍƵƵLJ (ƪǍƬƬǍƳƭƵƵLJ) ƌƭƸƮƲƨƯƵƨ ƿƭƱƹƺƪƨ ƻ ƸƨƱƶƵƨƽ

ƋƶƳƶƪƵǍ ƻƷƸƨƪƳǍƵƵLJ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪƨ ƪ ƶƩƳƨƹƺLJƽ

ƛƷƸƨƪƳǍƵƵLJ (ƪǍƬƬǍƳƭƵƵLJ) ƌƭƸƮƲƨƯƵƨ ƿƭƱƹƺƪƨ ƻ ƴǍƹƺƨƽ Ǎ ƸƨƱƶƵƨƽ ƴǍƹƺ

ƛƷƸƨƪƳǍƵƵLJ (ƪǍƬƬǍƳƭƵƵLJ) ƌƭƸƮƲƨƯƵƨ ƿƭƱƹƺƪƨ ƻ ƸƨƱƶƵƨƽ

ƋƶƳƶƪƵǍ ƻƷƸƨƪƳǍƵƵLJ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪƨ ƻ ƴ. ƒưNjƪǍ ƺƨ ƴ. ƙƭƪƨƹƺƶƷƶƳǍ

ƛƷƸƨƪƳǍƵƵLJ (ƪǍƬƬǍƳƭƵƵLJ) ƌƭƸƮƲƨƯƵƨ ƿƭƱƹƺƪƨ ƻ ƸƨƱƶƵƨƽ ƴǍƹƺƨ

ƙƱƺ. 1.1. ƛƮƹƱƻƷƹǎƩƴDžƶƩ ƺƻƹƼƳƻƼƹƩ ƍƮƹƯƩƫƶƷƬƷ ƳƩưƶƩǀƮƲƺƻƫƩ ƜƳƹƩǏƶƱ ƒƨƯƵƨƿƭƱƹƺƪƶ ƻ ƹƪƶǎƱ ƬǍLJƳDŽƵƶƹƺǍ ƲƭƸƻNjƺDŽƹLJ ƒƶƵƹƺưƺƻƾǍNjdž ƺƨ ƯƨƲƶƵƨƴư ƛƲƸƨǎƵư, ƨƲƺƨƴư ƗƸƭƯưƬƭƵƺƨ ƛƲƸƨǎƵư Ǎ ƒƨƩǍƵƭƺƻ ƔǍƵǍƹƺƸǍƪ ƛƲƸƨǎƵư, ƵƨƲƨƯƨƴư ƔǍƵǍƹƺƭƸƹƺƪƨ ƼǍƵƨƵƹǍƪ ƛƲƸƨǎƵư ƺƨ ƗƶƳƶƮƭƵƵLJƴ ƷƸƶ ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư, ƯƨƺƪƭƸƬƮƭƵưƴ ƷƶƹƺƨƵƶƪƶdž ƒƨƩǍƵƭƺƻ ƔǍƵǍƹƺƸǍƪ ƛƲƸƨǎƵư ƪǍƬ 21.12.2005 ȴ1232 (ǍƯ ƯƴǍƵƨƴư Ǎ ƬƶƷƶƪƵƭƵƵLJƴư). ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư ƶƿƶƳdžNj ƫƶƳƶƪƨ, LJƲưƱ ƪ ƻƹƺƨƵƶƪƳƭƵƶƴƻ ƷƶƸLJƬƲƻ ƷƸưƯƵƨƿƨNjƺDŽƹLJ Ƶƨ ƷƶƹƨƬƻ Ǎ ƯƪǍƳDŽƵLJNjƺDŽƹLJ Ư ƷƶƹƨƬư ƒƨƩǍƵƭƺƶƴ ƔǍƵǍƹƺƸǍƪ ƛƲƸƨǎƵư Ưƨ ƷƶƬƨƵƵLJƴ ƔǍƵǍƹƺƸƨ ƼǍƵƨƵƹǍƪ. ƌƭƸƮƨƪƵƭ ƲƨƯƵƨƿƭƱƹƺƪƶ ƛƲƸƨǎƵư ƺƨ Ʊƶƫƶ ƺƭƸưƺƶƸǍƨƳDŽƵǍ ƶƸƫƨƵư Nj džƸưƬưƿƵưƴư ƶƹƶƩƨƴư, ƴƨdžƺDŽ ƹƨƴƶƹƺǍƱƵǍ ƩƨƳƨƵƹư, ƸƨƽƻƵƲư ƪ ƻƹƺƨƵƶƪƨƽ ƩƨƵƲǍƪ, ƷƭƿƨƺƲƻ ǍƯ ƯƶƩƸƨƮƭƵƵLJƴ ƌƭƸƮƨƪƵƶƫƶ ƫƭƸƩƨ ƛƲƸƨǎƵư Ǎ ƹƪƶǎƴ ƵƨƱƴƭƵƻƪƨƵƵLJƴ. ƋƶƳƶƪƨ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƯƬǍƱƹƵdžNj ƯƨƫƨƳDŽƵƭ Ʊƶƫƶ ƲƭƸǍƪƵưƾƺƪƶ, ƷƭƸƹƶƵƨƳDŽƵƶ ƪǍƬƷƶƪǍƬƨNj Ưƨ ƹƺƨƵ ƹƷƸƨƪ ƻ ƹƼƭƸǍ ƬǍLJƳDŽƵƶƹƺǍ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪƨ, ƪưƯƵƨƿƨNj ƷƶƪƵƶƪƨƮƭƵƵLJ ƺƨ ƸƶƯƷƶƬǍƳLJNj ƶƩƶƪ'LJƯƲư ƴǍƮ ƹƪƶǎƴư ƯƨƹƺƻƷƵưƲƨƴư. ƋƶƳƶƪƨ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƺƨƲƶƮ ƯƨƺƪƭƸƬƮƻNj ƹƺƸƻƲƺƻƸƻ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƺƨ ƻƷƸƨƪƳǍƵDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƪ ƈƪƺƶƵƶƴƵǍƱ ƘƭƹƷƻƩƳǍƾǍ ƒƸưƴ, ƶƩƳƨƹƺLJƽ, ƴǍƹƺƨƽ ƒưNjƪǍ ƺƨ ƙƭƪƨƹƺƶƷƶƳǍ, ƷƸưƯƵƨƿƨNj Ƶƨ ƷƶƹƨƬư ƺƨ ƯƪǍƳDŽƵLJNj Ư ƷƶƹƨƬ ƲƭƸǍƪƵưƲǍƪ ƺƭƸưƺƶƸǍƨƳDŽƵưƽ ƶƸƫƨƵǍƪ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪƨ. ƙƺƸƻƲƺƻƸƨ ƾƭƵƺƸƨƳDŽƵƶƫƶ ƨƷƨƸƨƺƻ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƛƲƸƨǎƵư ƵƨƪƭƬƭƵƨ Ƶƨ Ƹưƹ. 1.2.

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ƌƭƷƨƸƺƨƴƭƵƺ ƲƶƵƹƶƳǍƬƶƪƨƵƶǎ ƼǍƵƨƵƹƶƪƶǎ ƯƪǍƺƵƶƹƺǍ

ƌƭƷƨƸƺƨƴƭƵƺ ƼǍƵƨƵƹƶƪƶƫƶƹƷƶƬƨƸƹDŽƲƶǎ ƬǍLJƳDŽƵƶƹƺǍ

ƛƷƸƨƪƳǍƵƵLJ Ưƪ’LJƯƲǍƪ Ư ƶƸƫƨƵƨƴư ƬƭƸƮƨƪƵƶǎ ƪƳƨƬư, ƯƨƹƶƩƨƴư ƴƨƹƶƪƶǎ ǍƵƼƶƸƴƨƾǍǎ ƺƨ ƴǍƮƵƨƸƶƬƵƶƫƶ ƹƷǍƪƸƶƩǍƺƵưƾƺƪƨ

ƛƷƸƨƪƳǍƵƵLJ ƩdžƬƮƭƺƵưƽ ƵƨƬƽƶƬƮƭƵDŽ ƛƷƸƨƪƳǍƵƵLJ ƶƸƫƨƵǍƯƨƾǍǎ ƬǍƳƶƪƶƬƹƺƪƨ

ƛƷƸƨƪƳǍƵƵLJ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƩƶƸƫƶƪưƽ ƯƶƩƶƪ’LJƯƨƵDŽ ƬƭƸƮƨƪư

ƌƭƷƨƸƺƨƴƭƵƺ ƩƻƽƫƨƳƺƭƸƹDŽƲƶƫƶ ƶƩƳǍƲƻ ƶƷƭƸƨƾǍƱ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ

ƌƭƷƨƸƺƨƴƭƵƺ ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƲƶǀƺƶƸưƹǍƪ ƫƶƳƶƪƵưƽ ƸƶƯƷƶƸLJƬƵưƲǍƪ ƲƶǀƺǍƪ ƺƨ ǍƵǀưƽ ƲƳǍNjƵƺǍƪ

ƌƭƷƨƸƺƨƴƭƵƺ ƴƭƺƶƬƶƳƶƫǍǎ Ư ƶƩƹƳƻƫƶƪƻƪƨƵƵLJ ƩdžƬƮƭƺǍƪ, ƩƻƽƫƨƳƺƭƸƹDŽƲƶƫƶ ƶƩƳǍƲƻ ƺƨ ƯƪǍƺƵƶƹƺǍ

ƏƨƹƺƻƷƵưƲ ƋƶƳƶƪư

ƗƭƸǀưƱ ƯƨƹƺƻƷƵưƲ ƋƶƳƶƪư

ƛƷƸƨƪƳǍƵƵLJ ƴƶƬƭƸƵǍƯƨƾǍǎ ƶƸƫƨƵǍƪ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƛƲƸƨǎƵư

ƛƷƸƨƪƳǍƵƵLJ Ưƨƽưƹƺƻ ǍƵƼƶƸƴƨƾǍǎ

ƛƷƸƨƪƳǍƵƵLJ ƷƳƨƺǍƮƵƶǎ ƹưƹƺƭƴư

ƌƭƷƨƸƺƨƴƭƵƺ ǍƵƼƶƸƴƨƾǍƱƵưƽ ƺƭƽƵƶƳƶƫǍƱ

ƏƨƹƺƻƷƵưƲ ƋƶƳƶƪư

ƏƨƹƺƻƷƵưƲ ƋƶƳƶƪư

ƊǍƬƬǍƳ ƴƭƸƭƮǍ ƺƨ ƯƪƭƬƭƵưƽ ƷƶƲƨƯƵưƲǍƪ ƩdžƬƮƭƺƻ

ƛƷƸƨƪƳǍƵƵLJ ƼǍƵƨƵƹƶƪưƽ ƸƭƹƻƸƹǍƪ

ƛƷƸƨƪƳǍƵƵLJ ƶƸƫƨƵǍƯƨƾǍƱƵƶƸƶƯƷƶƸLJƬƿƶǎ ƸƶƩƶƺư

ƌƭƷƨƸƺƨƴƭƵƺ ƪưƬƨƺƲǍƪ ƴǍƹƾƭƪưƽ ƩdžƬƮƭƺǍƪ ƺƨ ƴǍƮƩdžƬƮƭƺƵưƽ ƪǍƬƵƶƹưƵ

ƌƭƷƨƸƺƨƴƭƵƺ ƪưƬƨƺƲǍƪ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ

ƋƖƓƖƊƈ ƌƍƘƎƈƊƕƖƋƖ ƒƈƏƕƈƟƍƑƙƚƊƈ ƛƒƘƈƀƕƐ

ƹƭƲƸƭƺƵƶǎ ƸƶƩƶƺư

ƙƭƲƺƶƸ ƸƭƮưƴƵƶ-

ƛƷƸƨƪƳǍƵƵLJ ƷƭƸƹƶƵƨƳƻ

ƦƸưƬưƿƵưƱ ƬƭƷƨƸƺƨƴƭƵƺ

ƌƭƷƨƸƺƨƴƭƵƺ ƪǍƬƶƴƿƶƫƶ ƲƶƵƺƸƶƳdž

ƊǍƬƬǍƳ ƯƨƩƭƯƷƭƿƭƵƵLJ ƬǍLJƳDŽƵƶƹƺǍ ƫƶƳƶƪư ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƛƲƸƨǎƵư

для ознайомлення

ƚƭƴƨ 1. ƙưƹƺƭƴƨ ƬƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ, ǎǎ ƹƺƨƵƶƪƳƭƵƵLJ Ƶƨ ƛƲƸƨǎƵǍ, ƹƺƸƻƲƺƻƸƨ ƺƨ ƼƻƵƲƾǍǎ

ƙƱƺ. 1.2. ƚƻƹƼƳƻƼƹƩ ƿƮƶƻƹƩƴDžƶƷƬƷ ƩƸƩƹƩƻƼ ƍƮƹƯƩƫƶƷƬƷ ƳƩưƶƩǀƮƲƺƻƫƩ ƜƳƹƩǏƶƱ

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для ознайомлення ƒƈƏƕƈƟƍƑƙƤƒƈ ƙƗƘƈƊƈ. Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɣ.Ɣ. ƗƶƷƶƪƨ, Ɗ.Ɗ.ƛƹƷƨƳƭƵƲƶ

ƛƷƸƨƪƳǍƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ (ƛƌƒ) ƸƶƯƺƨǀƶƪƨƵƶ Ƶƨ ƪƹǍƱ ƺƭƸưƺƶƸǍǎ ƬƭƸƮƨƪư. ƛƹǍ ƵƨƿƨƳDŽƵưƲư ƲƨƯƵƨƿƭƱƹDŽƲưƽ ƻƷƸƨƪƳǍƵDŽ ƯƪǍƺƻdžƺDŽ ƩƭƯƷƶƹƭƸƭƬƵDŽƶ ƵƨƿƨƳDŽƵưƲƶƪǍ Ƌƛƌƒƛ. ƒƶƮƵƭ ƸƨƱƶƵƵƭ ƻƷƸƨƪƳǍƵƵLJ ƪǍƬƷƶƪǍƬƨNj Ưƨ ƯƬǍƱƹƵƭƵƵLJ Ʋƨƹƶƪưƽ ƶƷƭƸƨƾǍƱ Ư ƪưƲƶƵƨƵƵLJ ƬƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ ƺƨ ƶƩƹƳƻƫƶƪƻNj ƪǍƬƷƶƪǍƬƵǍ ƴǍƹƾƭƪǍ ƩdžƬƮƭƺư ƻ ƹƪƶNjƴƻ ƸƨƱƶƵǍ. ƌƳLJ ƷƶƫƶƬƮƭƵƶƫƶ ƪưƸǍǀƭƵƵLJ ƯƨƪƬƨƵDŽ, ǁƶ ƵƨƳƭƮƨƺDŽ Ƭƶ ƲƶƴƷƭƺƭƵƾǍǎ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ, ƶƩƫƶƪƶƸƭƵƵLJ ƵƨƱƪƨƮƳưƪǍǀưƽ ƷưƺƨƵDŽ Ʊƶƫƶ ƬǍLJƳDŽƵƶƹƺǍ ƻƺƪƶƸdžNjƺDŽƹLJ ƲƶƳƭƫǍLJ ƻ ƹƲƳƨƬǍ ƋƶƳƶƪư ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ (ƫƶƳƶƪƨ ƲƶƳƭƫǍǎ), Ʊƶƫƶ ƯƨƹƺƻƷƵưƲǍƪ Ưƨ ƷƶƹƨƬƶdž ƺƨ ǍƵǀưƽ ƲƭƸǍƪƵưƽ ƷƸƨƾǍƪƵưƲǍƪ ƌƭƸƮƲƨƯƵƨƿƭƱƹƺƪƨ. ƙƲƳƨƬ ƲƶƳƭƫǍǎ ƯƨƺƪƭƸƬƮƻNjƺDŽƹLJ ƋƶƳƶƪƶdž ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ. ƘǍǀƭƵƵLJ ƲƶƳƭƫǍǎ ƪƺǍƳdžNjƺDŽƹLJ ƻ ƮưƺƺLJ ƿƭƸƭƯ ƷƶƹƺƨƵƶƪư. ƋƶƳƶƪƵƭ ƻƷƸƨƪƳǍƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƶƿƶƳdžNj ƵƨƿƨƳDŽƵưƲ, LJƲưƱ Ƶƭƹƭ ƪǍƬƷƶƪǍƬƨƳDŽƵǍƹƺDŽ Ưƨ ƸƶƩƶƺƻ ƪƹǍƽ ƸƨƱƶƵƵưƽ ƪǍƬƬǍƳƭƵDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƻ ƸƨƴƲƨƽ ƨƬƴǍƵǍƹƺƸƨƺưƪƵƶƫƶ ƸƭƫǍƶƵƻ ƺƨ ƪ ƴƭƮƨƽ ƷƶƲƳƨƬƭƵưƽ Ƶƨ ƵDŽƶƫƶ ƼƻƵƲƾǍƱ. ƋƶƳƶƪƵǍ ƻƷƸƨƪƳǍƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ ƯƬǍƱƹƵdždžƺDŽ: 1. ƪƷƸƶƪƨƬƮƭƵƵLJ ƯƨƲƶƵƶƬƨƪƿƶǎ ƺƨ ƵƶƸƴƨƺưƪƵƶǎ ƩƨƯư Ư ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺƻ; 2. Ʋƨƹƶƪƭ ƪưƲƶƵƨƵƵLJ ƌƭƸƮƨƪƵƶƫƶ ƩdžƬƮƭƺƻ, ƯƶƲƸƭƴƨ: • ƩƻƽƫƨƳƺƭƸƹDŽƲưƱ ƶƩƳǍƲ ƺƨ ƯƪǍƺƵǍƹƺDŽ Ư ƷƸƶƪƭƬƭƵưƽ Ƶưƴư ƶƷƭƸƨƾǍƱ; • ƶƺƸưƴƨƵƵLJ, ƸƭNjƹƺƸƨƾǍdž, ƬƶƪƭƬƭƵƵLJ ƩdžƬƮƭƺƵưƴ ƻƹƺƨƵƶƪƨƴ ƨƹưƫƵƻƪƨƵDŽ ƺƨ ǍƵƼƶƸƴƨƾǍǎ, Ʒƶƪ'LJƯƨƵƶǎ Ư ƻƷƸƨƪƳǍƵƵLJƴ ƩdžƬƮƭƺƶƴ, ƪưƷưƹƶƲ ƷƸƶ ƨƹưƫƵƻƪƨƵƵLJ; • ƻƷƸƨƪƳǍƵƵLJ ƩdžƬƮƭƺƵưƴư ƵƨƬƽƶƬƮƭƵƵLJƴư Ƶƨ ŽƬưƵưƱ ƲƨƯƵƨƿƭƱƹDŽƲưƱ ƸƨƽƻƵƶƲ ƻ ƕƉƛ, ƷƭƸƭƲƨƯ ƲƶǀƺǍƪ ƺƨ ƷƸƶƪƭƬƭƵƵLJ ƪưƬƨƺƲǍƪ; • ƶƩƳǍƲ ƺƨ ƯƪǍƺƻƪƨƵƵLJ ƶƸƫƨƵƨƴ ƪưƲƶƵƨƪƿƶǎ ƺƨ ƯƨƲƶƵƶƬƨƪƿƶǎ ƪƳƨƬư ƷƸƶ ƪưƲƶƵƨƵƵLJ ƼƻƵƲƾǍƱ, ǁƶ ƪƽƶƬLJƺDŽ Ƭƶ ƶƩƶƪ'LJƯƲǍƪ ƶƩƳƨƹƵưƽ ƻƷƸƨƪƳǍƵDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ; • ƯƩưƸƨƵƵLJ, ƷƭƸƭƪǍƸƲƻ ƺƨ ƪƪƭƬƭƵƵLJ ƬƨƵưƽ Ƭƶ ǍƵƼƶƸƴƨƾǍƱƵƶǎ ƹưƹƺƭƴư, ƨ ƺƨƲƶƮ ƲƶƵƹƶƳǍƬƨƾǍdž ƯƪǍƺǍƪ ƷƸƶ ƪưƲƶƵƨƵƵLJ ƩdžƬƮƭƺƻ; • ƲƶƵƺƸƶƳDŽ Ưƨ ƼǍƵƨƵƹƶƪưƴ ƪưƲƶƵƨƵƵLJƴ ƬƭƸƮƨƪƵưƽ ƷƸƶƫƸƨƴ, ƬƭƸƮƨƪƵưƽ ƾǍƳDŽƶƪưƽ ƼƶƵƬǍƪ; 3. ƪưƲƶƵƨƵƵLJ ƯƨƪƬƨƵDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ; 4. ƲƭƸǍƪƵưƾƺƪƶ, ƲƶƵƺƸƶƳDŽ ƺƨ ƶƾǍƵƲƻ ƸƶƩƶƺư ƷǍƬƪǍƬƶƴƿưƽ ƸƨƱƶƵƵưƽ ƲƨƯƵƨƿƭƱƹDŽƲưƽ ƪǍƬƬǍƳƭƵDŽ; 5. ƻƷƸƨƪƳǍƵƵLJ ƲƨƯƵƨƿƭƱƹDŽƲƶdž ǍƵƼƶƸƴƨƾǍƱƵƶdž ƹưƹƺƭƴƶdž ƪƹǍƽ ƲƨƯƵƨƿƭƱƹDŽƲưƽ ƶƸƫƨƵǍƪ ƪ ƶƩƳƨƹƺǍ; 6. ƷǍƬƫƶƺƶƪƲƻ ƺƨ ƪưƲƶƵƨƵƵLJ ƷƳƨƵǍƪ ǁƶƬƶ ƲƶƵƺƸƶƳDŽƵƶ-ƸƭƪǍƯǍƱƵưƽ ƷƭƸƭƪǍƸƶƲ ƷǍƬƪǍƬƶƴƿưƽ ƸƨƱƶƵƵưƽ ƪǍƬƬǍƳƭƵDŽ ƌƭƸƮƨƪƵƶƫƶ ƲƨƯƵƨƿƭƱƹƺƪƨ.

Уривок наданий для ознайомлення. Якщо книга Вас зацікавила, її можна взяти у центральній районній бібліотеці імені Івана Франка та в бібліотеці імені 12 Джамбула.


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