1.
1.1. ( ):
() ;
;
;
;
, , ();
;
() () .
1.2. , ( ), : ; () () , , , () ; , ; , .
1.3. , , , .
:
() , () 1, , , () , ( ) ;
() , () , () , ( ) , ( ) .
2.
() (1)
2.1. () (1) () () , . () () , . () :
|
|
, ( , , );
;
;
.
() (1) :
1 = x 100%,
S i (i i) + 8930 + 8957 + + 8992 +
() , 10 2003 215- () , 17 2003 4269 ( 20 2003 15) ( 215-);
i i- . 2.3 ;
i i- ;
i , i- ( 8987);
, , 2 ;
, , 3 ;
.
2.2. 1 () :
() , 5 . , 10 ;
() , 5 . , 11 .
2.3. 1 :
I
( )
, ( ) , , , , , 8912 0
, , 30202 30204 0
, , , , 8922 0
, , , , , 8962 2
c, , 8969 0
|
|
, , , , 8965 2
, 30210 0
, , , 8900 0
, , , 8901 0
II
( )
, (), , , , , , , , , 8973 10
() (, , , , , , , , , , , , , , , , , , , , , ), () , (), , , , 8917 10
, , , 8902 10
, , , , 8903 10
, , , 8960 10
, () () , , , 8966 10
( , ) , , , 8975 10
III
( )
, , , 8904 20
, , , , 8941 20
( ) , , , , , , 8946 20
90 , , , , 8953 20
( ), , ( 105 ( , 1994, 32, . 3301), , S&P (Standard & Poors) () Fitch IBCA, Moodys, , ( ), 8959 20
|
|
( ), ( , , , , , , , , , ), , ( ), , , , 8976 20
, 8977 20
, , 8974 20
, 8923 20
, , , 8913 20
, , , , , 8932 20
, , 8978 20
IV
( )
, , , , , , , 8942 50
30 , , , 8964 50
90 , , , 8954 50
, (), -, () -, 8945 50
( ) , , , 8980 50
V
( )
100
V ( ) :
( ) , IIV ;
: 105, 20319, 20320, 30208, 30302, 30304, 30306, 325, 40111, 40311, 459, 47427, 50112, 50113, 50610, 50611, 50905, 60601, 60805, 609 ()2, 61402, 61403, 61406, 61408, 702, 704, 705;
|
|
, : 8934, 8936, 8943, 8947, 8949, 8956, 8961, 8970, 8971, 8948 ( , 8924).
2.3.1. ( ) () () ( ).
2.3.2. , , III , .
2.3.3. , -, , , IV :
, ()
- , -.
IV , , .
2.3.4. () , . 3.1.2 . 3 9 2003 232- , 24 2003 4922 ( 6 2003 , 45) ( 232-).
, (), IV , , .
2.3.5. IV ( ) , , I, II III , , () . 2.2.6 . 2 215-.
2.3.6. , . , . 2.1.1 . 2 11 , ( 5 2002 205- , ( ), 20 2002 4061, 25 2003 4827; 26 2003 5267 ( 25 2002 7071; 27 2003 36; 3 2003 65) ( 205-).
2.3.7. ( 4 ) 5 .
3.
3.1. , , , , , , () , , , ( , , , ) .
3.2. (2) () . (2) :
|
|
2 = x 100% ³ 15%,
, , () () , , , . 30210 8910, 8921, 8962, 8965, 8969, 8972;
() , () . : 301, 304, 30601, 30604, 30606, 31210, 31213, 31310, 31410, 31501, 31510, 31601, 31610, 317, 318, 40101, 4010540107, (4010840109), (4011040111), 402, 40301, 40302, 40309, (4031240313), 404, 405, 406, 407, 408, 40903, 40905, (4090740908), 40909, 40910, 41001, 41008, 41101, 41108, 41201, 41208, 41301, 41308, 41401, 41408, 41501, 41508, 41601, 41608, 41701, 41708, 41801, 41808, 41901, 41908, 42001, 42008, 42101, 42108, 42201, 42208, 42301, 42308, 42309, 42501, 42508, 42601, 42608, 42609, 42701, 42801, 42901, 43001, 43101, 43201, 43301, 43401, 43501, 43601, 43701, 43801, 43901, 44001, 47403, 47405, 47407, 47416, 47418, 47422, 476, 52301, 52401, 52402, 52403, 52404, 52405, 52406, 60301, 60303, 60305, 60307, 60309, 60311, 60313, 60322, 8905, 8906, 8914, 8916, 8927, 8933, 8937, 8940, 8990, 8911, 8994.
2 15 .
3.3. (3) () 30 30 . (3) :
3 = x 100% ³ 50%,
, , () 30 () 30 . ( ) : 31903, 31904, 3200232004, 3210232104, 3220232204, 32210, 3230232304, 32310, 4410144103, 4420244204, 4430244304, 4440244404, 44503, 44603, 44703, 44803, 44903, 45003, 45103, 45203, 45303, 45403, 45502, 45601, 45701, 46002, 46102, 46202, 46302, 46402, 46502, 46602, 46702, 46802, 46902, 47002, 47102, 47202, 47302, 51201, 51202, 51301, 51302, 8908, 8950, 8989, 8995, 8955, 8988, 8938;
() , () , () 30 . : 301, 30220, 30223, 304, 30601, 30604, 30606, 31201, 31202, 31203, 31210, 3121331216, 31302, 31303, 31304, 31310, 31402, 31403, 31404, 31410, 3150131504, 31510, 3160131604, 31610, 317, 318, 40101, 40105, 40106, 40107, (4010840109), (4011040111), 402, 40301, 40302, 40309, 404, 405, 406, 407, 408, 40903, 40905, (4090740908), 40909, 40910, (40911 8909), 41001, 41002, 41008, 41101, 41102, 41108, 41201, 41202, 41208, 41301, 41302, 41308, 41401, 41402, 41408, 41501, 41502, 41508, 41601, 41602, 41608, 41701, 41702, 41708, 41801, 41802, 41808, 41901, 41902, 41908, 42001, 42002, 42008, 42101, 42102, 42108, 42201, 42202, 42208, 42301, 42302, 4230842310, 42501, 42502, 42508, 42601, 42602, 4260842610, 42701, 42702, 42801, 42802, 42901, 42902, 43001, 43002, 43101, 43102, 43201, 43202, 43301, 43302, 43401, 43402, 43501, 43502, 43601, 43602, 43701, 43702, 43801, 43802, 43901, 43902, 44001, 44002, 47403, 47405, 47407, 47416, 47418, 47422, 476, 52001, 52101, 52201, 52301, 52302, 5240152406, 60301, 60303, 60305, 60307, 60309, 60311, 60313, 60322, 8905, 8906, 8907, 8914, 8916, 8927, 8928, 8991, 8993, 8937, 8939, 8940, 8938, 8994.
3 50 .
3.4. () () , , , 232- I (I ) II (II ).
3.5. (4) () 365 366 , () () 365 366 . (4) :
4 = x 100% £ 120%,
+
365 366 , , , , 365 366 ( 8996);
() , , 365 366 ( 8918, 8997).
4 120 .
3.6. (5) () . (5) :
5 = x 100% ³ 20%,
: 105, 20319, 20320, 30208, 30302, 30304, 30306, 325, 40111, 40311, 459, 50112, 50610, 50905, 61406, 61408, 702, 704, 705, 8936, 8938, 8947, 8961.
( : 30202, 30204).
5 20 .
4.
(6)
4.1. (6) () () . (6) :
6 = x 100% £ 25%,
, , .
4.2. 6 :
(), ( , ) , , () . 2.2.6 . 2.2 215-;
, 2 ;
, 3 ;
, , ;
, () , () ;
() .
4.3. 6 , , , , . 6 , .
4.4. 6 , . ( ), ( ). ( ), I (I ) , () 232-, 6 .
4.5. 6 .
4.6. 6 , . 64 ( ) .
105 106 .
, ( ) , ( ), , , , ( ). , 4 .
6 , :
, 4 , - , - ( , 1995, 49, . 4697);
, ;
, ( ) , .
6 () ( ) .
4.7. , 6 , , , . 2.3 .
4.8. 6 25 .
5.
(7)
5.1. (7) () () . (7) :
å i
7 = x 100% £ 800%,
i , . 2.3 , i- ( 8998). i , 4 .
5.2. 65 ( ) , , () .
5.3. 7 800 .
6.
, , () (9.1)
6.1. , , () (9.1), () () , , (), () . , , () (9.1), :
å i
9.1 = x 100% £ 50%,
i i- , (), 5 ( ) , , . 2.3 , 8926. i () , 4 .
6.2. 9.1 50 .
7.
(10.1)
7.1. (10.1) () , , .
7.2. 10.1 () . (10.1) :
å i
10.1 = x 100% £ 3%,
i i- , , . i , 4 , 8925.
7.3. 10.1 3 .
8.
() () (12)
8.1. () () (12) () () , () , () . () () (12) :
å i
12 = x 100% £ 25%,
i i- () . 12 , : 50806, 50807, 50808, 60202, 60203, 60204, 8963, 8920, 8919.
8.2. 12 (), , () , , , () . 2.2.6 . 2.2 215-, , 5 ( () ), () .
8.3. , . 2.1.2 . 2 11 205-.
8.4. 12 25 .