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    1. ?? ??????? ??????- ??"? ??? ????? 1 ????? ??????? ???? ?????: ????? ?? ??? ????? ??? ???????? ?????, ???? ????? ?????? ???"?. ?????? ??????? ??????? ????? ???? ??"? – ????? ????? ????????.

    2. ?? ??????? ??????- ??"? ??? ????? 2 ???? ???? ?????? – ????? ????? ????? ????? – ????? ?????? ?????? (???? "?????? ????????"). ?????????? ?"?? ???": 1. ?????? ???? ??????; 2. ???????; 3. ???????; 4. ???? ??????; 5. "????" ??????? ??? ??? ??????? ???????????. ?? ???? (?? ?????) ??? ???? (??"?; ???); ??????????? ??????????.

    3. ?? ??????? ??????- ??"? ??? ????? 3 ???? ???? ????? ??????? ???? – ???????; ?????? – ?????. ?? ??????? ??? ???? ????? ?????: ??? ???? ?????? ??????. ?? ??? – ????; ?? ????? ??? ????? – ????? ?????? [?? ????? ???? ??????? 2007]. ?????? ??? (???????): ?? ????? – 5% (???? 9 + ?????); ?? ????? – 2.5% (???? 72?) – ????! [1 ??????? 2007 ] ?? ??? ?? ????– ?? 7.11.01 ?- 50%, ??????? ?? ????? – 25% - ??? ????? ????? ??????; ??? ?- 1.1.07 – ????? ?? ??? 20% (???? 48?) ?????? ??? ??? ????? ???????? [ ?"? (????) 5002/05 ????? ?“? (?"?)5027/05 ] – ?????? ?????? - ?? 8569/06 ??????]

    4. ?? ??????? ??????- ??"? ??? ????? 4 ????? "??????" ??? ???? ???? ?????? ?????? ??????? ???? ??? ???? ?? ?????/????? ?? ??????? ??????. ???? ??? ?????: 1. ???? ?? ?? ????? ????? ?? ??????? ??????. ?' 50 ???? – ????? ??????? ????? ??? ??????; ?' 88 ?????? – "???" ???? ???? ??????? ??????. 2. ???? 48? ???? – ??? ?-"????? ?? ????? ?? ?????" ["????? ?????? ??? ????????? ????, ???? ?? ????, ??? ????? ?? ?? ??? ??, ???? ??????? ?????? ??? ????? ???? ??? ??? ????? ??????"]. ????? ??????? ?????? ??? ????? ????? ???????? [??????, ??? ??????, ??????, ???????, ???? ????????????, ????] – ??"? 63/97 ????? ???; ??"? 319/99 ???? ??. ????? ?? ????? – ????? ??????: ????? ???? ???? ????? ????, ?????? ?????? ????? ?????.

    5. ?? ??????? ??????- ??"? ??? ????? 5 ?? ??? – ????? ???? ??-??? ?????? ?????? ????? ?? ???? ???????? ???? ???????: ????: ???? ????????; ??????: ????? ?? ???? ??"?; ????? ???? ?????? ???????, ?? ???? ?????? ??"?. ????? ???? ??? ????? ?? ???? – ????? ?? ????? ???? ?????? ??"? ????? ??? ?????.

    6. ?? ??????? ??????- ??"? ??? ????? 6 ?????? – ???? 1 ???? - ???? "???????" - ???? ?????? ????? ????, ?????? ?????? ????? ???????? ????? ????? ?? ???; "???? ????????" - ?????, ?? ????? ?????? ????? ?? ????? ???? ????, ??? ????? ???? ??????, ????? ????? ?????? ????????, ????? ????? ?? ?????? ???? ????? ?? ????? ?????? ?????; ?????? ????? ??????? ????? - ????? ?? ????? ?????? ?????? ????? ?????? ???? ????; ????? ?? – "?????" - ???? ????? ???? ??? ???? ???? ??? ???; "?????? ?????" - ???????? ???? ????: ?????? ?????; "????? ??????" - ?????? ?????? ????? ????? ?????? ????? ??? ?? ???? ??? ????? ?? ?????? ???? ???? ?? ???? ???? ????? ?????? ????? ?? ?????? ?????. "?????" - ?????, ????? ????, ?????? ?? ????? ??? ???? ????, ??????, ??????-???? ???????? ?? ?????? ??? ???? ????, ??? ???? ???? ???????; ?????: ???? – ??????? ??????; ????? ??????? ?? ???? - ????? ????'; ????? ??? 25 ?'; ????? ??????? ?????.

    7. ?? ??????? ??????- ??"? ??? ????? 7 ?????? – ???? 1 ???? - ?????? "?????", ????? ???? ????????, ??? ?????? ???? ??? ????? - (1) ?????? ?? ???? ????????, ??????, ?? ????? ????; (2) ?????? ?? ???? ???? ???? ????????, ??? ????? ?? ???? ?? ???? ???? ???? ???????? ?? ????? ?? ???? ?????; (3) ?????? ?? ???? ?????? ?? ?????, ????? ?? ???? ?? ???? ???????? ?? ?? ????? ?? ???? ????????, ??? ?????? ?? ????? ?? ???? ?????? ????? ?? ????? ????; (4) ????? ?????? ?????? ?????? ?? ???? ?????? ???, ????? ?? ???? ????? ??????? ???????? ?? ?????? ?? ????? ????? ?? ?? ???? ???? ???? ?????? ?? ????? ????? ?????? ????? ??????? ??????? ????????. ?????: ????? ???? ???? ??? ????? ????? ????????? ????. ???? ???-?? ???? ??????? ????? ?????? – ??? ????? ??! (?"? 80/83, ???????; ??"? 160/91, ???? ??? ??"? )

    8. ?? ??????? ??????- ??"? ??? ????? 8 ????? ???? ???? 6 ????: (?) ?? ??? ??????? (???? - ???) ???? ?? ???? ?????? ???? ????????. (?) ???? ??? ????? ??? ???? ???? ?????? ?? ???? ???? ?????? ???????? ????? 47. ???? ??? ????? ????? ??? "???? ??????" ???? "???? ???? ??????". "???? ???? ?????" – ????? ????? 47. ?????? ????? ??? ???????: ????? ???????? ?????? ????. [???? ??????: ?? ???? ?? ??? ???? ???? ?????? ?? ?? ???? ?????? – ?"? 1026/00 ?????? ???????; ?"? 8138/06 ???? ?????]

    9. ?? ??????? ??????- ??"? ??? ????? 9 "???????" ?-"???? ????????" - ????? "???????" - ???? ?????? ????? ????, ?????? ?????? ????? ???????? ????? ????? ?? ???; ?"? 8817/04 ????? ??? ?? - ????? ?????? ??????? ????? ???? ????? ??-?? ????? – ???? "????? ?? ???". ?"? 2960/95 ?????: ????? ??????? + ???? ??????? ????? ?"? ????? – ??? ?????? ?????. ?? ???: ?"? 2330/04 ?????? ???? – ??? ?????? ????? ???. ???? ????"?: ?????? ??? ??????? ?? ???, ??? ?????? ????? ???? ?????? ??? ?????? ???? ???????? ????? ???????. [????? ?????, ??? ????? ??? ??"? ?? ???"? ????? ?? ??????] "???? ????????" - ????? ?? ????? ?????? ??????? ????????? – ??? ????? ???? ????????? – ?"? 8249/01 ??????? ??? ???? ???????? ???? ?????? ????? ?? ?????? – ????? ?? ????? ?????? ??????? ??????????!

    10. ?? ??????? ??????- ??"? ??? ????? 10 "???????" ?- "???? ????????" – ????? ?????? ?"? 7394/03, ???? ?.?.?.? ???? ?????? ??"? – ?????? ???? ?? "???????". ????? ??????? – ????? [?? ?? ????? ?? ???? ?????? ?????? ?? ??????? ?? ?????? ???? ???? ???? ??? ??? ?????] ?"? 5472/98 ???? ???? - ????? ???? ?????? ?? ???? ????????: ???????: ???? 1955 ???? ???' ???"? ???' ?????? ????? ?????? ?? 49 ?' + ?????? ?- 49 ?' ??????. ???? 1993, ?????? ????? ????? ?????, ???? ???? ??? ??????? ????? ????? ????, ???? ????? ?????. ???? ?????: ????? ???? ???? ????? ???? ?????? ?? ???? ????????. ???? ?????: ???? ?????? ?????? ?? ??????, ??? ?? ???? ????? ?? ???? ???? ????????, ??? ???? ?????? ?????? ?? ??? ????? ????? ???? ???. ????: ????? ????? ????? ?? ??? ??????? ????? ?????, ???? ????? ?? ?????? ?????? ?????? ??? ??? ????? ?? ???? ????????.

    11. ?? ??????? ??????- ??"? ??? ????? 11 ????? ?????? ????? ?? ????? ???? ???? ???? ???? ??? ???? ???? ??? ????? – ??? ????. ???? ??? ??? ?? ?????? ?????? ???? ???????? – ???? ????? ???????: ???? ????? "???? ????????" – ???? ??? ???; ???? ???? 50 ???? – ???? ??? ?????; ???? ??? ????? ???? ????? ??????? 2(1), ????? ??? ??? ???? ????? ??????? 2(6). ??"? ???? ?????? ?????, ?? ???? ?????? ?????? – ???? ????? ??????? ?????? ????? ???????. ??"? 1067/99 ???? ??: ????? ???? ?. ????? ????? ????? ???????? ????????? ??????? [???????? ????"?: ???? ???? ??? ??? ????? ???? ??????; ????? ???? ?????? ?? ??????]. ?????? – ?????? ???"? 181/84 ???????? – ????? ?????? ? ??"?.

    12. ?? ??????? ??????- ??"? ??? ????? 12 ???? ?????? – ?????? ?????? ??? ???? ?????? ??"?. ??? ???? ???? ?????? ?????? ?????. ???? ????? ?? ????? ?????? ???? ????? ???. ???? ???? ?????? ?? ???????? ???? ????? ????? ???? ????. ???? ???? ???? ?? ?????? ?? ???? ???? ??????? ?? ???? ?????? ????? ??? ???? ???? ???? ???? (????? ???????) ???' ???? ???? ????? ?????? ?????.

    13. ?? ??????? ??????- ??"? ??? ????? 13 ??????? ?????? ??? ?????? ??? ??????? ???? ??-????. ??? ??? ?? ???????? ?????? 7.11.99. ?? ???????? ??? ??? ???? (????? ?????? ?????? ???? ??????), ???? ????? ????? 18,000 ?. ?????? 7.11.03 ??? ??? ?? ???????? ?????? ????. ???? ?????? ???? ???-?? ??????? ??? ????? ?????. ???? ????? ???????? ??? 100,000 ?. ??? ????? ???? ????? ??? 16,000 ?. ??"? ??"? ???? ????? ???????? ??? 2000 ?. ???? ????? ???????? ??? 440,000 ?. ???? ???? ?????? - 100 ??????; ??? ???? ?????? – 200 ??????. ????: ???? ?? ?? ??????; ?? ?????? ??? ???? ??? ???? ?? ??? ???? ?????? ?????? (???? – ????? ?????? ???? ?? ?????? ??????? ?????? ?????? ??? ????? ????).

    14. ?? ??????? ??????- ??"? ??? ????? 14 ????? ?? ????? – 100,000 * 5% = 5000 ? ?? ????? – 440,000 * 2.5% = 11,000 ?. ?? ???: ??? ?: ?? ???? ?? "???? ???? ??????" (??????? ????? 47 ????). "???? ??????" ??? 100,000 ?. ????? ?? ?? ?????? ?? ??????? ??????? ?????? ??????? ?? ????. ??????? ??????? ?????? ??: ???? ???? ????? 18,000 ? + ??"? ??"? 2000 ? + ?? ????? 5000 ? + ?? ????? 11,000 ?. ?? ?? ??????? ?????? ?????? ??: 36,000 ?. ??? - 16,000 ?. ????? "???? ???? ?????": 16,000 – 36,000 + 100,000 = 120,000 ??? ? – ????? ????: ????? ?????? ????? 6(?) ????, ???? ??? ????? ?? ???? ???? ?????? ?? ???? ???? ??????. ????? ?????? ?????, ???? ?????? ??? – 440,000 ?. ???? ???? ???: 120,000 – 440,000 = 320,000 ?.

    15. ?? ??????? ??????- ??"? ??? ????? 15 ??? ?: ????? "???? ??????????" (??????? ????? 47 ????): ????? ??????????? ??? ????? ??? ???? ???? ?????? ??????? ?????? ????, ???? ???? ???? ?????? ????? ?????? ????. ???? ???? ?????? ??? ????? ????? ????? – 120,000 ?[1]. ????? ?????? ?????, ???? ?????? ???????? ??? ???? ???: 200 (???? ???? ??????) 100 (???? ???? ??????) ????? ?? ???? ??"? ????? ???? ??????: 120,000 * 2 = 240,000 ??????? ??? ?????? ??????????? ??? 120,000 (120,000 – 240,000) ??? ? – ????? ???: ??? ?? ????? ??????: ???? ???? ???? ??? ??? ?????? ???? (???? ?????? 1.1.1994) ???? ???, ??? ??? ???? ?? ???? ????? ????? (????? ???), ?????? ??????????? (????? ????? ???? ???). ???? ?? ??? ??????: ?? ???? ??? 320,000 ?, ???? ????? 120,000 ? ??? ???? ?????????? ????? ???. ???? ??? ?? ???? ????? ??? 200,000 ?. ?? ??? ?? ?? ????? ?? ???. ???? ???: ???? ???? ????? 4 ????, ???? ?????? ???? "??? ??????" (7.11.01 – ??? ?????? ?? ???????) ??????? ??????. ???? ??? ?? ???? ?? ???? ??? ?????? ??? ???? ???? ??? ?????? – 50%, ???? ?????? ??? ????? ??? ?????? – 25%. ???? ??? ???? ????? (??? 200,000 ?"?) ????? ????? ???: 100,000 * 50% = 50,000 ? 100,000 * 25% = 25,000 ?. ?? ?? ?? ???? ?????? ???: 75,000 ?. ]????? ???? ????? ??? ???? ????? ????? ??? ??? ?? ????? ???? ?????? "???? ???? ????? ??????" ?????? 47 ???? – ????? ???? ?????? ????? ?????].

    16. ?????? ?????? ????? ????? ???? ????? ?????? ?????. ????? ???? ????? ????? ????? ??????? ?? ???????, ?????? ?? ??????? ('????? ?????????') ??? ????? ??????? ????? ??????? ???? ????? ?????. ???? ???? ???? ???? ???? ?????? ????? ??? ??? ????? ??????? ????. ????? ????? ????? ?? ?? ????? ?????, ??? ?? ???? ??? ?????? ???? ????? ????? – ?????? ????. ????? ?? ????? ????? ???? ????? ??? ??? ??? ??????. ?? ????? ?? ??? ???? ????? ??????. ??? ???? ?? ???? ???? ????? ???, ??????? ????? : avi.gurman@gmail.com. ???? ???? ??????! ?? ??????? ??????- ??"? ??? ????? 16

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