Fasciculo de Normas de Auditoria - 1

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

󰁕󰁮󰁩󰁶 󰁲󰁳󰁩󰁤󰁡󰁤󰁥 󰁍󰁥󰁴󰁯󰁤󰁩󰁳󰁴󰁡 󰁤󰁥 A󰁮󰁧󰁯󰁬 󰁩󰁰󰁬󰁩󰁮󰁡: N󰁯󰁲󰁭󰁡󰁳  N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡1  D󰁩󰁳󰁣󰁩󰁰󰁬󰁩󰁮󰁡:  

D󰁯󰁣󰁥󰁮󰁴󰁥: C󰁡󰁲󰁬󰁯󰁳 D󰁯󰁣󰁥󰁮󰁴󰁥:  C󰁡󰁲󰁬󰁯󰁳 A󰁬󰁢󰁥󰁲󰁴󰁯 A󰁬󰁶󰁥 󰁤󰁥 C󰁥󰁩󰁴󰁡

󰁥󰁸󰁴󰁲󰁡󰁣󰁴󰁯 󰁣󰁴󰁯󰁳󰁳 󰁤󰁥 󰁴󰁥󰁸 󰁴󰁥󰁸󰁴󰁯󰁳 󰁴󰁯󰁳 󰁤󰁡󰁳 󰁲󰁥󰁦 󰁲󰁥󰁦󰁥󰁲󰃪 󰁥󰁲󰃪󰁮󰁣󰁩 󰁮󰁣󰁩󰁡󰁳 󰁡󰁳 󰁢 󰁢󰁩󰁢󰁬 󰁩󰁢󰁬󰁩󰁯󰁧 󰁩󰁯󰁧󰁲󰁲 󰁦󰁩󰁣󰁡󰁳 󰁤󰁯 󰁰󰁲󰁯󰁧󰁲󰁡󰁭󰁡 󰁤󰁡 E󰁳󰁴󰁥 󰁭󰁡󰁴󰁥󰁲󰁩󰁡󰁬 󰃩 󰁯 󰁲󰁥󰁳󰁵󰁭󰁯 󰁤󰁥 󰁥󰁸󰁴󰁲󰁡 󰁣󰁡󰁤󰁥󰁩󰁲󰁡 󰁰󰁡󰁲󰁡 󰁯 󰁡󰁮󰁯 󰁤󰁥 2012. O 󰁭󰁥󰁳󰁭󰁯 󰁤󰁥󰁳󰁴󰁩󰁮󰁡󰀭󰁳󰁥 󰁡 󰁡󰁰󰁯󰁩󰁡󰁲 󰁯󰁳 󰁤󰁩󰁳󰁣󰁥󰁮󰁴󰁥󰁳 󰁮󰁯 󰁥󰁮󰁴󰁥󰁮󰁤󰁩󰁭󰁥󰁮󰁴󰁯 󰁤󰁯󰁳 󰁣󰁯󰁮󰁣󰁥󰁩󰁴󰁯󰁳 󰁬󰁥󰁣󰁣󰁩󰁯󰁮󰁡󰁤󰁯󰁳 󰁮󰁡󰁳 󰁡󰁵󰁬󰁡󰁳.  

1

󰁣󰁯󰁮󰁨󰁥󰁣󰁩󰁭󰁥󰁮󰁴󰁯󰁳, 󰁲󰁥󰁣󰁯󰁭󰁥󰁮󰁤󰁡󰀭󰁳 󰁯 󰁲󰁥󰁣󰁵󰁲󰁳󰁯 󰁡󰁳 󰁲󰁥󰁦󰁥󰁲󰃪󰁮󰁣󰁩󰁡󰁳   P󰁡󰁲󰁡 P󰁡󰁲󰁡 󰁵󰁭 󰁵󰁭 󰁭󰁥󰁬 󰁭󰁥󰁬󰁨󰁯 󰁨󰁯󰁲󰁲 󰁤󰁯󰁭󰃭 󰁤󰁯󰁭󰃭󰁮󰁩 󰁮󰁩󰁯 󰁯 󰁤󰁡 󰁤󰁡 󰁣󰁡 󰁣󰁡 󰁥󰁩󰁲󰁡 󰁥 󰁡󰁭󰁰󰁬󰁩󰁴󰁵󰁤󰁥 󰁤󰁥 󰁣󰁯󰁮󰁨󰁥󰁣󰁩󰁭󰁥󰁮󰁴󰁯󰁳, 󰁤󰁯󰁣󰁵󰁭󰁥󰁮󰁴󰁯 󰁯 󰁥 󰁯󰁵󰁴󰁲󰁯󰁳 󰁯󰁵󰁴󰁲󰁯󰁳 󰁣󰁯󰁮󰁴󰁥󰃺󰁤󰁯󰁳 󰁣󰁯󰁮󰁴󰁥󰃺󰁤󰁯󰁳 󰁤󰁯󰁣󰁵󰁭󰁥󰁮󰁴 󰁤󰁯󰁣󰁵󰁭󰁥󰁮󰁴󰁡󰁩󰁳 󰁡󰁩󰁳 󰁳󰁯󰁢󰁲󰁥 󰁮󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡. 󰁢󰁩󰁢󰁬󰁩󰁯󰁧󰁲󰃡󰁦󰁩 󰁢󰁩󰁢󰁬󰁩󰁯󰁧 󰁲󰃡󰁦󰁩󰁣󰁡󰁳 󰁣󰁡󰁳,, 󰁭󰁥󰁮 󰁭󰁥󰁮󰁣󰁩󰁯 󰁣󰁩󰁯󰁮󰁡󰁤 󰁮󰁡󰁤󰁡󰁳 󰁡󰁳 󰁮󰁯 󰁰󰁲󰁥󰁳 󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁥 󰁤󰁯󰁣󰁵󰁭󰁥󰁮󰁴

P󰃡󰁧󰁩󰁮󰁡 1 󰁤󰁥 13  13 

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

󰃍󰁮󰁤󰁩󰁣󰁥  󰃍󰁮󰁤󰁩󰁣󰁥 

P󰁲󰁯󰁧󰁲󰁡󰁭󰁡 󰁤󰁡 C󰁡󰁤󰁥󰁩󰁲󰁡 .................. .................................................................................................................................... 3   1.

C󰁯󰁮󰁣 C󰁯 󰁮󰁣󰁥󰁩 󰁥󰁩󰁴󰁯 󰁴󰁯 󰁤󰁥 A󰁵󰁤󰁩 A󰁵󰁤󰁩󰁴󰁯󰁲 󰁴󰁯󰁲󰁩󰁡 󰁩󰁡 󰁥 N󰁯 󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 ..................................................................................... 5

2.

E󰁮 E󰁮󰁴󰁩 󰁴󰁩󰁤󰁡 󰁤󰁡󰁤󰁥 󰁤󰁥󰁳󰁳 󰁱󰁵 󰁱󰁵󰁥󰁥 P󰁲 P󰁲󰁯󰁤 󰁯󰁤󰁵󰁺 󰁵󰁺󰁥󰁭 󰁥󰁭 N 󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 ................................................................................... 5 2.1.

󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 ..................................................... 5 󲀓 AICPA 󲀓 󰁁󰁭󰁥󰁲󰁩󰁣󰁡󰁮 󰁉󰁮 󰁴󰁩󰁴󰁵󰁴󰁥 󰁏󰁦 󰁃󰁥󰁲󰁴󰁩󰁦󰁩󰁥󰁤 󰁐󰁵󰁢󰁬󰁩󰁣 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 

2.2.

󲀓 IFAC 󲀓 I󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬  󰁥󰁤󰁥󰁲󰁡󰁴󰁩󰁯󰁮 O󰁦 A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 ...................................................................... 6

2.3.

.......................................................................................... 10 󲀓 IIA 󲀓 I󰁮󰁳󰁴󰁩󰁴 I󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁵󰁴󰁥 O󰁦 I󰁮󰁴󰁥 I󰁮󰁴󰁥󰁲󰁮󰁡󰁬 A󰁵󰁤󰁩󰁴󰁯󰁲󰁳 ........................................................

2.3.1 2.3.1..

........................................................................................... 10 D󰁥󰁦󰁩󰁮 D󰁥󰁦󰁩󰁮󰁩󰃧󰃣 󰁩󰃧󰃣󰁯 󰁯 󰁤󰁥 A󰁵󰁤󰁩 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 I󰁮󰁴󰁥󰁲󰁮󰁡 .........................................................

2.3.2.

C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 ................................................................................................................... 11

2.1.1.1.

P󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳.......................................................... ..................................... 11 C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 󲀓 P󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳.......................................................

2.1.1.2.

C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 󲀓 R󰁥󰁧󰁲󰁡󰁳 󰁤󰁥 C󰁯󰁮󰁤󰁵󰁴󰁡............................................................................. 12

P󰃡󰁧󰁩󰁮󰁡 2 󰁤󰁥 13  13 

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

F󰁡 󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

󰁐󰁲󰁯󰁧󰁲󰁡󰁭󰁡 󰁤󰁡 C󰁡󰁤󰁥󰁩󰁲󰁡 O󰁳 󰁰󰁯󰁮󰁴󰁯󰁳 󰁡󰁢󰁡󰁩󰁸󰁯 󰁲󰁥󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁡󰁭 󰁡 󰁣󰁯󰁭󰁰󰁯󰁳󰁩󰃧󰃣󰁯 󰁤󰁯 󰁣󰁯󰁮󰁴󰁥󰃺󰁤󰁯 󰁰󰁲󰁯󰁧󰁲󰁡󰁭󰃡󰁴󰁩󰁣󰁯 󰁤󰁡 󰁣󰁡󰁤󰁥󰁩󰁲󰁡. 1.  C󰁯󰁮 C󰁯󰁮󰁣󰁥󰁩 󰁣󰁥󰁩󰁴󰁯 󰁴󰁯 󰁤󰁥 A󰁵󰁤 A󰁵󰁤󰁩󰁴󰁯 󰁩󰁴󰁯󰁲󰁩󰁡 󰁲󰁩󰁡 󰁥 N󰁯󰁲 󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡; 2.  E󰁮󰁴󰁩 E󰁮󰁴󰁩󰁤󰁡 󰁤󰁡󰁤󰁥 󰁤󰁥󰁳󰁳 󰁱󰁵󰁥 󰁱󰁵󰁥 P󰁲󰁯󰁤 P󰁲󰁯󰁤󰁵󰁺 󰁵󰁺󰁥󰁭 󰁥󰁭 N󰁯 󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡: 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳   2.1. AICPA 󲀓 󰁁󰁭󰁥󰁲󰁩󰁣󰁡󰁮 󲀓 󰁁󰁭󰁥󰁲󰁩󰁣󰁡󰁮 󰁉󰁮󰁳󰁴󰁩󰁴 󰁴󰁥 󰁏󰁦 󰁃󰁥󰁲󰁴󰁩󰁦󰁩󰁥󰁤 󰁐󰁵󰁢󰁬󰁩󰁣 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 2.1.1.  E󰁳󰁴󰁵󰁤󰁯 󰁤󰁡󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁤󰁯 AICPA; 2.2. IFAC 󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁬 󰁆󰁥󰁤  󰁲󰁡󰁴󰁩󰁯󰁮 󰁏󰁦 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳   IFAC;  2.2.1.  E󰁳 E󰁳󰁴󰁲 󰁴󰁲󰁵󰁴 󰁵󰁴󰁵󰁲󰁡 󰁵󰁲󰁡 󰁣󰁣󰁯󰁮󰁣 󰁯󰁮󰁣󰁥󰁰 󰁥󰁰󰁴󰁴󰁵󰁡󰁬 󰁤󰁡󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁤󰁡 IFAC;  IFAC.  2.2.2.  A󰁮󰃡 A󰁮󰃡󰁬󰁩󰁳 󰁬󰁩󰁳󰁥󰁥 󰁤󰁡󰁳 󰁮󰁯󰁲 󰁮󰁯󰁲󰁭 󰁭 󰁳 󰁤󰁡 IFAC.   󰁁󰁵󰁤󰁩󰁴󰁯󰁲󰁳.. 2.3. IIA 󲀓 󰁉󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁯󰁦 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁬 󰁁󰁵󰁤󰁩󰁴󰁯󰁲󰁳 2.3.1.  2.3.2.  2.3.3.  2.3.4. 

D󰁥󰁦󰁩󰁮󰁩 D󰁥󰁦󰁩 󰁮󰁩󰃧󰃧󰃣󰁯 󰁤 󰁤󰁥󰁥 A A󰁵󰁤 󰁵󰁤󰁩󰁩 󰁯󰁲󰁩󰁡 I󰁮󰁴󰁥󰁲󰁮󰁡; C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰁤󰁥 󰃉󰁴󰁩󰁣 󰃉󰁴󰁩󰁣󰁡󰁡 󰁤 IIA; E󰁳󰁴󰁵󰁤󰁯 D󰁥󰁴󰁡󰁬󰁨󰁡󰁤󰁯 󰁤󰁡󰁳 N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁴󰁲󰁩󰁢󰁵󰁴󰁯󰁳; E󰁳󰁴󰁵󰁤󰁯 D󰁥󰁴󰁡󰁬󰁨󰁡󰁤󰁯 󰁤󰁡󰁳 N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 D󰁥󰁳󰁥󰁭󰁰󰁥󰁮󰁨󰁯.

2.4. INTOSAI INTOSAI 󲀓  󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁲󰁧󰁡󰁮󰁩󰁳󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 󰁓󰁵󰁰󰁲󰁥󰁭󰁥 󰁁󰁵󰁤󰁩󰁴 󰁉󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁩󰁯󰁮󰁳 INTOSAI.  2.4.1.  A󰁮󰃡󰁬󰁩󰁳󰁥 󰁤󰁥 󰁡󰁬󰁧󰁵󰁭󰁡󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁰󰁲󰁯󰁤󰁵󰁺󰁩󰁤󰁡󰁳 󰁰󰁥󰁬󰁡 INTOSAI.  2.5. OROC 󲀓 O󰁲󰁤 󰁲󰁤󰁥󰁥󰁭 󰁤 󰁤󰁯󰁳 󰁯󰁳 R󰁥󰁶󰁩 󰁯󰁲󰁥󰁳 O󰁦󰁩󰁣󰁩󰁡󰁩󰁳 󰁤󰁥 C󰁯󰁮󰁴󰁡󰁳; 2.5.1.  N󰁯󰁲󰁭󰁡󰁳 T󰃩󰁣󰁮󰁩󰁣󰁡󰁳 󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁡 O󰁲󰁤󰁥󰁭 󰁤󰁯󰁳 R󰁥󰁶󰁩󰁳󰁯󰁲󰁥󰁳 O󰁦󰁩󰁣󰁩󰁡󰁩󰁳 󰁤󰁥 C󰁯󰁮󰁴󰁡󰁳 2.5.1.1.  2.5.1.2.  2.5.1.3. 

D󰁩󰁲󰁥󰁣󰁴󰁲󰁩󰁺󰁥󰁳 T󰃩󰁣󰁮󰁩󰁣󰁡󰁳; R󰁥󰁣󰁯󰁭󰁥󰁮󰁤󰁡󰃧󰃵󰁥󰁳 T󰃩󰁣󰁮󰁩󰁣󰁡󰁳; I󰁮󰁴󰁥󰁲󰁰󰁲󰁥󰁴󰁡 󰃵󰁥󰁳 󰃩󰁣󰁮󰁩󰁣󰁡󰁳;

󰁅󰁵󰁲󰁯󰁰󰃩󰁥󰁮󰁳  2.6. FEE 󲀓 󰁆󰃨󰁤󰃨󰁲󰁡󰁴󰁩󰁯󰁮 󰁤 󰁤󰃪󰃪󰁳 󰁅󰁸 󰁥󰁲󰁴󰁥󰁲󰁳 󰁃󰁯󰁭󰁰󰁴󰁡󰁢󰁬󰁥󰁳 󰁅󰁵󰁲󰁯󰁰󰃩󰁥󰁮󰁳  2.6.1.  B󰁲󰁥󰁶 B󰁲󰁥󰁶󰁥󰁳 󰁥󰁳 C󰁯 C󰁯󰁮󰁳 󰁮󰁳󰁩󰁤 󰁩󰁤󰁥󰁲 󰁥󰁲󰁡󰃧 󰁡󰃧󰃵󰁥󰁳 S󰁯󰁢󰁲󰁥 󰁯 FEE; 3.  N󰁯󰁲󰁭󰁡󰁳 N󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯 󰁩󰁡;  3.1. A F󰁵󰁮󰃧󰃣󰁯 󰁤󰁯 M󰁩󰁮󰁩󰁳󰁴󰃩󰁲󰁩󰁯 󰁡󰁳 F󰁩󰁮󰁡󰁮󰃧󰁡󰁳 󰁮󰁡 A󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁥󰁭 󰁮󰁧󰁯󰁬󰁡. P󰃡󰁧󰁩󰁮󰁡 3 󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

F󰁡 󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

3.1.1.  A 󰁵󰁲󰁧 󰁵󰁲󰁧󰁥󰁮 󰁥󰁮󰁴󰁥 󰁴󰁥 󰁮󰁥󰁣 󰁥󰁣󰁥󰁳 󰁥󰁳󰁳󰁳󰁩󰁤󰁡󰁤󰁥 󰁤󰁥 󰁵󰁭󰁡 O󰁲󰁤󰁥󰁭 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁯󰁵 ROC 󰁭 A󰁮󰁧󰁯󰁬󰁡 󰁥 󰁡 󰁣󰁲󰁩󰁡󰃧󰃣󰁯 󰁤󰁥 󰁵󰁭 M󰁡󰁮󰁵󰁡󰁬; 3.1.2.  D󰁥󰁳󰁥󰁮󰁶󰁯󰁬󰁶󰁩󰁭󰁥󰁮󰁴󰁯 󰁤󰁥 P󰁲󰁯󰁪󰁥󰁣󰁴󰁯󰁳 󰁤󰁥 C󰁲󰁩󰁡󰃧󰃣󰁯 󰁤󰁥 󰁵󰁭󰁡 O󰁲󰁤󰁥󰁭; 󰁯󰁢󰁴󰁥󰁮 󰁥󰁮󰃧󰃣󰁯 󰃧󰃣󰁯 󰁤󰁥 󰁱󰁵󰁡 󰁱󰁵󰁡󰁬󰁩󰁦 󰁬󰁩󰁦󰁩󰁣󰁡 󰁩󰁣󰁡󰃧󰃣󰁯 󰃧󰃣󰁯 󰁰 󰁰󰁲󰁯󰁦 󰁲󰁯󰁦󰁩󰁳󰁳 󰁩󰁳󰁳󰁩󰁯󰁮󰁡 󰁩󰁯󰁮󰁡󰁬󰁬 󰁤󰁯 󰁡󰁵󰁤󰁩󰁴󰁯󰁲 󰁥󰁭 A󰁮󰁧󰁯󰁬󰁡. 3.1.3.  A 󰁰󰁲󰁯󰁢󰁬󰁥󰁭󰃡󰁴󰁩󰁣󰁡 󰁤󰁡 󰁯󰁢󰁴 4.  R󰁥󰁦󰁥󰁲󰃪󰁮󰁣󰁩󰁡󰁳 B󰁩󰁢󰁬󰁩󰁯󰁧󰁲󰃡󰁦󰁩󰁣󰁡󰁳 󰁮󰁣󰁥󰁰󰁴󰁳󰁳 󰁡󰁮󰁤 P󰁲󰁯 P󰁲󰁯󰁣󰁥󰁤󰁵 󰁣󰁥󰁤󰁵󰁲󰁥󰁳 󰁲󰁥󰁳 󰀭 D󰁯󰁮󰁡 D󰁯󰁮󰁡󰁬󰁤 󰁬󰁤 H. T󰁡 T󰁡󰁹󰁬󰁯󰁲 󰁹󰁬󰁯󰁲 󰁡 󰁤 G. W󰁩󰁬󰁬󰁩󰁡󰁭 G󰁬󰁥󰁺󰁥󰁮 󰀭 4.1. A󰁵 A󰁵󰁤󰁩 󰁤󰁩󰁴󰁩 󰁴󰁩󰁮󰁧 󰁮󰁧 󰀭 II󰁮󰁴 󰁮󰁴󰁥󰁧 󰁥󰁧󰁲󰁲󰁡󰁴󰁥󰁤 󰁴󰁥󰁤 C󰁯󰁮󰁣󰁥󰁰󰁴 E󰁤. J󰁯󰁨󰁮 W󰁩󰁬󰁥󰁹 & S󰁯󰁮󰁳, I 󰁣.; 4.2. A󰁵󰁤󰁩󰁴󰁩󰁮󰁧 T󰁯󰁤󰁡󰁹 󲀓 E󰁭󰁩󰁬󰁥 󰁯󰁬󰁦 󲀓 E󰁤. P󰁲󰁥󰁮󰁴󰁩󰁣󰁥 H󰁡󰁬󰁬; 4.3. C󰃳󰁤 C󰃳󰁤󰁩󰁧󰁯 󰁩󰁧󰁯 󰁤󰁥 󰃉󰃉󰁴󰁩󰁣 󰁴󰁩󰁣󰁡󰁡 󰁤 󰁤󰁡󰁡 IN INTO TO AI 󲀓 󰁷󰁷󰁷.󰁩󰁮󰁴󰁯󰁳󰁡󰁩.󰁯󰁲󰁧/3󰁟ETHIC󰁥.󰁨󰁴󰁭󰁬; 4.4. A󰁵󰁤 A󰁵󰁤󰁩󰁴󰁯 󰁩󰁴󰁯󰁲󰁩󰁡 󰁲󰁩󰁡 F󰁩󰁮 F󰁩󰁮󰁡󰁮󰁣 󰁡󰁮󰁣󰁥󰁩󰁲 󰁥󰁩󰁲󰁡. 󰁡. T󰁥 󰁲󰁩󰁡 󰁥 P󰁲󰁡󰁴󰁩󰁣󰁡 󲀓 C󰁡󰁲󰁬󰁯󰁳 B󰁡󰁰󰁴󰁩󰁳󰁴󰁡 󰁤󰁡 C󰁯󰁳󰁴󰁡; 4.5. H󰁡 H󰁡󰁮󰁤 󰁮󰁤󰁢󰁯 󰁢󰁯󰁯󰁫 󰁯󰁫 󰁯󰁦 I󰁮󰁴󰁥 I󰁮󰁴󰁥󰁲󰁮 󰁲󰁮󰁡󰁴 󰁡󰁴󰁩󰁩󰁯󰁮󰁡󰁬 A󰁵󰁤󰁩󰁴󰁩󰁮󰁧, A󰁳󰁳󰁵󰁲󰁡󰁮󰁣󰁥 󰁡󰁮󰁤 E󰁴󰁨󰁩󰁣󰁳 P󰁲 󰁮󰁯󰁵󰁮󰁣󰁥󰁭󰁥󰁮󰁴󰁳 󲀓 E󰁤. I󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 F󰁥󰁤󰁥󰁲󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 (IFAC); 󰁥󰁩󰁡󰁳 󰁡󰁳 󰁲󰁥 󰁲󰁥󰁬󰁡 󰁬󰁡󰁴󰁩 󰁴󰁩󰁶󰁡 󰁶󰁡󰁳󰁳 󰃠 󰁡󰁡󰁰󰁬 󰁰󰁬󰁩󰁣 󰁩󰁣󰁡󰃧 󰁡󰃧󰃣󰁯 󰃣󰁯 󰁤 󰁤󰁡󰁳 󰁡󰁳 N󰁯 N󰁯󰁲󰁭 󰁲󰁭󰁡󰁳 󰁡󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁡 INTOSAI 󲀓 4.6. L󰁩 L󰁩󰁮󰁨 󰁮󰁨󰁡󰁳 󰁡󰁳 󰁤󰁩 󰁤󰁩󰁲󰁥 󰁲󰁥󰁣󰁴 󰁣󰁴󰁲󰁩 󰁲󰁩󰁺󰁥 󰁺󰁥󰁳󰁳 󰁥󰁵 󰁥󰁵󰁲󰁯 󰁲󰁯󰁰 󰁰󰁥󰁩 󰁷󰁷󰁷.󰁥󰁣󰁡.󰁥󰁵.󰁩󰁮󰁴 T󰁲󰁩󰁢 T󰁲󰁩󰁢󰁵󰁮 󰁵󰁮󰁡󰁬 󰁡󰁬 󰁤 󰁤󰁥󰁥R󰁥󰁶󰁩󰁳 C󰁯 C󰁯󰁮󰁴󰁡 󰁮󰁴󰁡󰁳 E󰁵 E󰁵󰁲󰁯 󰁲󰁯󰁩 󰁬󰁥󰁵 󰁤󰁥󲀓C󰁯󰁮󰁴󰁡󰁳 󰀭 E󰁤󰁩󰃧󰃣󰁯;󰁤󰁡 O󰁲󰁤󰁥󰁭 󰁤󰁯󰁳 R󰁥󰁶󰁩󰁳󰁯󰁲󰁥 R󰁥󰁶󰁩󰁳󰁯󰁲󰁥 O󰁦󰁩󰁣󰁩󰁡󰁩󰁳 󰁤󰁥 C󰁯󰁮󰁴󰁡󰁳 4.7. M󰁡󰁮󰁵󰁡 M󰁡󰁮󰁵󰁡󰁬 󰁬 󰁤󰁯 R󰁥󰁶󰁩󰁳󰁯󰁲 󰁯󰁲󰁳 O󰁦󰁩󰁣 O󰁦󰁩󰁣󰁩 4.8. N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁡 INTOSAI 󲀓 󰁷󰁷󰁷.󰁩󰁮󰁴󰁯󰁳󰁡󰁩.󰁯󰁲󰁧/3󰁟AUDST󰁥.󰁨󰁴󰁭󰁬; 󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁡 󲀓 C C󰁯󰁮󰁣󰁥 󰁯󰁮󰁣󰁥󰁰󰁴󰁯 󰁰󰁴󰁯 󰁹 󰁭󰁥 󰁭󰁥󰁴󰁯󰁤󰁯󰁬󰁯 󰁴󰁯󰁤󰁯󰁬󰁯󰁧󰃭󰁡 󰁧󰃭󰁡 󲀓 JJ󰁯󰁳󰃩 󰁯󰁳󰃩 L 󰃭󰁳 S󰃡󰁮󰁣󰁨󰁥󰁺 F󰁥󰁲󰁮󰃡󰁮󰁤󰁥󰁺 4.9. T󰁥󰁯󰁲󰃭󰁡 󰁹 P󰁲󰃡󰁣󰁴󰁩󰁣󰁡 󰁤󰁥 󰁬󰁡 󰁬󰁡 A󰁵󰁤󰁩󰁴󰁯󰁲 󰁤󰁥 V󰁡 V󰁡󰁬󰁤 󰁬󰁤󰁥󰁲 󰁥󰁲󰁲󰁡 󰁲󰁡󰁭󰁡 󰁭󰁡 󲀓 EE󰁤. 󰁤. P󰁩 P󰁩󰁲󰃡 󰁲󰃡󰁭󰁩󰁤󰁥 (M󰁡󰁤󰁲󰁩󰁤).

P󰃡󰁧󰁩󰁮󰁡 4 󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

F󰁡 󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

1.  C󰁯󰁮 󰁥󰁩󰁴󰁯 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁥 󰁎󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡: E󰁭 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡: E󰁭 󰁳󰁳󰁥󰁥󰁮󰁴󰁩󰁤󰁯 󰁬󰁡 󰁬󰁡󰁴󰁯, 󰃩 󰁡 󰁲 󰁶󰁩󰁳󰃣󰁯 󰁳󰁯󰁢󰁲󰁥 󰁳󰁯󰁢󰁲󰁥 󰁤󰁥󰁴 󰁤󰁥󰁴󰁥󰁲󰁭󰁩󰁮󰁡󰁤󰁡 󰁥󰁲󰁭󰁩󰁮󰁡󰁤󰁡 󰁭󰁡 󰁭󰁡󰁴󰃩󰁲󰁩󰁡 󰁴󰃩󰁲󰁩󰁡 󰁯 󰁯󰁵 󰁵 󰁡󰁳󰁳󰁵󰁮 󰁯 󰁳󰁯󰁢󰁲󰁥 󰁯 󰁱󰁵󰁡󰁬 󰁲󰁥󰁣󰁡󰁩 󰁡 󰁡󰁴󰁥󰁮󰃧󰃣 󰁡󰁴󰁥 󰁮󰃧󰃣󰁯 󰁯 󰁯 󰁯󰁵 󰁵 󰃩 󰁡󰁬󰁶 󰁡󰁬󰁶󰁯 󰁯 󰁤 󰁤󰁥󰁥 󰁩󰁮󰁶󰁥 󰁩󰁮󰁶󰁥󰁳󰁴󰁩 󰁳󰁴󰁩󰁧󰁡 󰁧󰁡 󰃣󰁯, 󰁣󰁯󰁭 󰁯 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁯 󰁤󰁥 󰁥󰁭󰁩󰁴󰁩󰁲 󰁥󰁭󰁩󰁴󰁩󰁲 󰁵󰁭󰁡 󰁯󰁰󰁩󰁮󰁩󰃣󰁯 󰁳󰁯󰁢󰁲󰁥 󰁯 󰁯󰁢󰁪󰁥󰁣󰁴󰁯 󰁤󰁡 󰁡󰁮󰃡󰁬󰁩󰁳󰁥. 󰁎󰁯󰁲󰁭󰁡: E󰁭 󰁴󰁥󰁲󰁭󰁯󰁳 󰁧󰁥󰁲󰁡󰁩󰁳 󰁵󰁭 󰁮󰁯󰁲󰁭󰁡 󰁳󰁩󰁧󰁮󰁩󰁦󰁩󰁣󰁡 󲀜L󰁥󰁩, 󰁲󰁥󰁧󰁲󰁡, 󰁦󰃳󰁲󰁭󰁵󰁬󰁡 󰁰󰁥󰁬 󰁱󰁵󰁡󰁬 󰁳󰁥 󰁤󰁥󰁶󰁥 󰁤󰁩󰁲󰁩󰁧󰁩󰁲 󰁱󰁵󰁡󰁬󰁱󰁵󰁥󰁲 󰁱󰁵󰁡󰁬󰁱 󰁵󰁥󰁲 󰁰󰁥󰁳 󰁰󰁥󰁳󰁳󰁯󰁡, 󰁳󰁯󰁡, 󰁣󰁯󰁩 󰁣󰁯󰁩󰁳󰁡, 󰁳󰁡, 󰁭󰁯󰁤󰁥 󰁭󰁯󰁤󰁥󰁬󰁬 , 󰁥󰁸󰁥󰁭󰁰󰁬󰁯, 󰁲󰁥󰁧󰁲󰁡, 󰁰󰁲󰁯󰁣󰁥󰁤󰁩󰁭󰁥󰁮󰁴󰁯, 󰁥󰁴󰁣2. A 󰁮󰁯󰁲󰁭󰁡󰁳 󰁡󰁰󰁬󰁩󰁣󰁡󰁤󰁡󰁳 󰁡 󰁱󰁵󰁡󰁬󰁱󰁵󰁥󰁲 󰁡󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁴󰃪 󰁴󰃪󰁭 󰁦󰁦󰁵󰁮 󰁵󰁮󰁤󰁡 󰁤󰁡󰁭󰁥 󰁭󰁥󰁮󰁴 󰁮󰁴󰁡󰁬 󰁡󰁬󰁭󰁥 󰁭󰁥󰁮󰁴 󰁮󰁴󰁥󰁥 󰁡 󰁶󰁥󰁲 󰁶󰁥󰁲 󰁣󰁣󰁯󰁭 󰁯󰁭 󰁡 󰁱󰁵󰁡󰁬󰁩󰁤󰁡󰁤󰁥 󰁤󰁯 󰁴󰁲󰁡󰁢󰁡󰁬󰁨󰁯 󰁥󰁸󰁥󰁣󰁵󰁴󰁡󰁤󰁯. A󰁳󰁳󰁩󰁭, 󰁎󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡, A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡, 󰁳 󰁣󰁯󰁭 󰁰󰁯󰁤󰁥󰁲 󰁤󰁥 󰁲󰁥󰁧󰁵󰁬󰁡󰁭󰁥󰁮󰁴󰁡󰃧󰃣󰁯 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁯󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳, 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳, 󰁣 󰁥󰁸󰁥󰁣󰁵󰃧 󰁥󰁣󰁵󰃧󰃣󰃣󰁯 󰁤󰁯 󰁳󰁥󰁵 󰁥󰁸󰁡󰁭 󰁡󰁭󰁥󰁥 󰁥 󰁮󰁡 󰁥󰁬󰁡

󰁯 󰁲󰁥󰁧 󰁲󰁥󰁧󰁲󰁡 󰁲󰁡󰁳󰁳 󰁥󰁥󰁭󰁡 󰁭󰁡󰁮󰁡 󰁮󰁡󰁤󰁡 󰁤󰁡󰁳󰁳 󰁰󰁯󰁲 󰁰󰁯󰁲 󰁯󰁲 󰁯󰁲󰁧󰁡 󰁧󰁡󰁮󰁩 󰁮󰁩󰁳󰁭 󰁳󰁭󰁯󰁳 󰁯󰁳 󰁰󰁲󰁯󰁦 󰁰󰁲󰁯󰁦󰁩󰁳 󰁩󰁳 󰁩󰁯󰁮󰁡󰁩󰁳 󰁯󰁵 󰁩󰁮󰁳󰁴󰁩󰁴󰁵󰁩󰃧󰃵󰁥󰁳 󰁳󰁯󰁢󰁲󰁥 󰁡 󰁭󰁡󰁴󰃩󰁲󰁩󰁡, 󰁱󰁵󰁥 󰁤󰁥󰁢󰁲󰁵󰃧󰁡󰁭󰀭󰁳󰁥 󰁮󰃣 󰁮󰃣󰁯 󰁯 󰁳 󰁳󰁯󰁢󰁲󰁥 󰁡󰁳 󰁱󰁵󰁡󰁬󰁩󰁤󰁡󰁤󰁥󰁳 󰁭󰁯 󰁴󰁡󰁭󰁢󰃩󰁭 󰁳󰁯󰁢󰁲󰁥 󰁯  󰁪󰁵󰁬󰁧󰁡󰁭󰁥󰁮󰁴󰁯  󰁪󰁵󰁬󰁧󰁡󰁭󰁥󰁮󰁴󰁯   󰁥󰁸󰁥 󰁥󰁸󰁥󰁲󰁣󰁩 󰁯 󰁰󰁥󰁬󰁯󰁳 󰁭󰁥󰁳󰁭󰁯󰁳 󰁮󰁡 󰁯󰁲󰁡󰃧󰃣󰁯 󰁤󰁯 󰁣󰁯󰁮󰁳󰁥󰁱󰁵󰁥󰁮󰁴󰁥 󰁰󰁡󰁲󰁥󰁣󰁥󰁲.

A 󰁤󰁥󰁳󰁩󰁧󰁮󰁡󰃧󰃣󰁯 󰁤󰁡󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁮󰃣󰁯 󰃩 󰁵󰁮󰁩󰁦󰁯󰁲󰁭󰁥. E󰁭 P󰁯󰁲󰁴󰁵󰁧󰁡󰁬, 󰁡 OROC 󲀓 O󰁲󰁤󰁥󰁭 󰁤󰁯󰁳 R󰁥󰁶󰁩 R󰁥 󰁶󰁩󰁳󰁯 󰁳󰁯󰁲󰁥 󰁲󰁥󰁳󰁳 O󰁦󰁩󰁣 O󰁦󰁩󰁣󰁩󰁡 󰁩󰁡󰁩󰁳 󰁩󰁳 󰁤󰁥 C󰁯 C󰁯󰁮󰁴 󰁮󰁴󰁡󰁳 󰁡󰁳,, 󰁡 󰁯󰁰󰁴󰁯󰁵 󰁡 󰁤󰁥󰁳󰁩󰁧󰁮󰁡󰃧󰃣󰁯 󰁤󰁥 󰁎󰁯󰁲󰁭󰁡󰁳 󰁔󰃩󰁣󰁮󰁩󰁣󰁡󰁳 󰁤󰁥 󰁒󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 (󰁒󰁔), D󰁩󰁲󰁥󰁣󰁴󰁲󰁩󰁺󰁥󰁳 (󰁎󰁔󰁒A), 󰁡󰁳 󰁱󰁵󰁡󰁩󰁳 󰁩󰁮󰁴󰁥󰁧󰁲󰁡󰁭 󰁵󰁭 󰁣 󰁮󰁪󰁵󰁮󰁴󰁯 󰁣󰁯󰁭󰁰󰁯󰁳󰁴󰁯 󰁰󰁯󰁲: 󰁒󰁥󰁣󰁯 (󰁎󰁔󰁒A), 󰁣󰁯󰁭 󰁭󰁥󰁮 󰁥󰁮󰁤󰁡 󰁤󰁡󰃧󰃵 󰃧󰃵󰁥󰁳 󰁥󰁳 󰁔󰃩󰁣 󰁔󰃩󰁣󰁮󰁩󰁣󰁡󰁳 (󰁒󰁔), (󰁉󰁔). 󰁤󰁥 󰁒󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 (D󰁒A) 󰁥 (D󰁒A) 󰁥 󰁉󰁮󰁴󰁥󰁲󰁰󰁲󰁥󰁴󰁡󰃧󰃵󰁥󰁳 󰁔󰃩󰁣󰁮󰁩󰁣󰁡󰁳 (󰁉󰁔). O  󰁁󰁭󰁥󰁲󰁩󰁣󰁡󰁮 󰁉󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁯󰁦 󰁃󰁥󰁲󰁴󰁩󰁦󰁩󰁥󰁤 󰁐󰁵󰁢󰁬󰁩󰁣 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 (AICPA) 󰁥 󰁡 I󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁆󰁥󰁤󰁥󰁲󰁡󰁴󰁩󰁯󰁮 󰁯󰁦 󲀜󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤󲀝,, 󰁡󰁯 󰁰󰁡󰁳󰁳󰁯 󰁱󰁵󰁥 󰁡 󰃩󰁤󰃩󰁲󰁡󰁴󰁩󰁯󰁮 󰁤󰁥󰁳 󰁅󰁸󰁰󰁥󰁲󰁴󰁳  󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 (IFAC) 󰁰󰁲󰁥󰁦󰁥󰁲󰁥󰁭 󰁡 󰁥󰁳󰁩󰁧󰁮󰁡󰃧󰃣󰁯 󰁤󰁥 󲀜󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤󲀝 󲀜󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󲀝.. 󰁃󰁯󰁭󰁰󰁴󰁡󰁢󰁬󰁥󰁳 󰁅󰁵󰁲󰁯󰁰󰁥󰃩󰁮󰁳 (FEE) 󰁡󰁤󰁯󰁰󰁴󰁡 󰁯 󰁴󰁥󰁲󰁭󰁯 󲀜󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󲀝 2.  E󰁮󰁴󰁩 󰁡󰁤󰁥󰁳 󰁱󰁵󰁥 󰁐󰁲󰁯󰁤󰁵󰁺󰁥󰁭 󰁎󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁐󰁵󰁢󰁬󰁩󰁣 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳  2.1.  󲀓 A󰁉C󰁐A  󰁁󰁭󰁥󰁲󰁩󰁣󰁡󰁮 󰁉󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁏󰁦 󰁃󰁥󰁲󰁴󰁩󰁦󰁩󰁥󰁤 󰁐󰁵󰁢󰁬󰁩󰁣

󰁥󰁮󰁴󰃣󰁯 󰁁󰁭󰁥󰁲󰁩󰁣󰁡󰁮 󰁧󰁥󰁲󰁡󰁬󰁭󰁥󰁮󰁴󰁥 󰁴󰁥 󰁡󰁣󰁥󰁩 󰁡󰁣󰁥󰁩󰁴󰁥󰁳, 󰁴󰁥󰁳, 󰁲󰁥󰁭󰁯󰁮 󰁲󰁥󰁭󰁯󰁮󰁴󰁡 󰁴󰁡 󰁤󰁥 1917 󰁱󰁵󰁡󰁮󰁤󰁯 󰁯 󰁥󰁮󰁴󰃣󰁯 󰁁󰁭󰁥󰁲󰁩󰁣󰁡󰁮 A 󰁯󰁲󰁩󰁧󰁥󰁭 󰁤󰁡󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁧󰁥󰁲󰁡󰁬󰁭󰁥󰁮 󰁭󰁥󰁭󰁯󰁲󰁡󰁮󰁤 󰁡󰁮󰁤 󰁳󰁯󰁢󰁲󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡󰁳 󰁤󰁥 󰁉󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁏󰁦 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳, 󰁁󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳, (󰁡󰁮󰁴󰁥 󰁥󰁳󰁳󰁯󰁲 󰁤󰁯 AICPA) 󰁰󰁲󰁥󰁰󰁡󰁲󰁯󰁵 󰁵󰁭 󰁭󰁥󰁭󰁯󰁲 󰁃󰁯󰁭󰁩󰁳󰁳󰁩󰁯󰁮.P󰁯󰁲󰁲 󰁯󰁵 󰁯󰁵󰁴󰁲 󰁴󰁲󰁯 󰁯 󰁬󰁡󰁤󰁯 󰁬󰁡󰁤󰁯,, 󰁤󰁥󰁳󰁤 󰁤󰁥󰁳󰁤󰁥󰁥 O󰁵󰁴󰁵󰁢󰁲󰁯 󰁤󰁥 1939 󰁱󰁵󰁥 󰁯 󰁢󰁡󰁬󰁡󰁮󰃧󰁯󰁳, 󰁡 󰁰󰁥󰁤󰁩󰁤󰁯 󰁤󰁡 󰁆󰁥󰁤󰁥󰁲󰁡󰁬 󰁔󰁲󰁡󰁤󰁥 󰁃󰁯󰁭󰁩󰁳󰁳󰁩󰁯󰁮.P󰁯 󰁂󰁯󰁡󰁲󰁤) 󰁤󰁯 AICPA 󰁤󰁥󰁮󰁯󰁭󰁩󰁮󰁡󰁤󰁯  󰁁󰁵󰁤󰁩󰁴󰁴󰁩󰁮󰁧 󰁓󰁴󰁡󰁮 󰁡󰁲󰁤 󰁂󰁯󰁡󰁲󰁤) 󰁤󰁯 󰁃󰁯󰁭󰁭󰁩󰁴󰁥󰁥 󰁯󰁮 󰁁󰁵󰁤󰁩󰁴󰁩󰁮󰁧 󰁐󰁲󰁯󰁣󰁥󰁤󰁵󰁲 󰁥 (󰁨󰁯󰁪󰁥 󰁥󰁭 󰁤󰁩󰁡 󰁤󰁥󰁮󰁯󰁭󰁩󰁮󰁡󰁤󰁯 󰁁󰁵󰁤󰁩󰁴󰁴󰁩󰁮󰁧 󰁐󰁲󰁯󰁣󰁥󰁤󰁵󰁲󰁥.  󰁴󰁥󰁭 󰁶󰁩󰁮󰁤󰁯 󰁡 󰁥󰁭󰁩󰁴󰁩󰁲 󰁤󰁩󰁶󰁥󰁲󰁳󰁯󰁳 󰁓󰁴󰁡󰁴 󰁥󰁮󰁴󰁳 󰁯󰁮 󰁁󰁵󰁤󰁩󰁴󰁩󰁮󰁧 󰁐󰁲󰁯󰁣󰁥󰁤󰁵󰁲󰁥.  T󰁡󰁩󰁳 󰁤󰁯󰁣󰁵󰁭󰁥󰁮󰁴󰁯󰁳 󰁲󰁥󰁦󰁥󰁲󰁥󰁭󰀭󰁳󰁥 󰁡󰁯󰁳 󰁰󰁲󰁯󰁣󰁥󰁤󰁩󰁭󰁥󰁮󰁴󰁯󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁡 󰁳󰁥󰁧󰁵󰁩󰁲 󰁥󰁭 󰁡󰁳󰁳󰁵󰁮󰁴󰁯󰁳 󰁥󰁳󰁰󰁥󰁣󰃭󰁦󰁩󰁣󰁯󰁳, 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡 󰁩󰁯󰁮󰁡󰁬󰁬 󰁤󰁯 󰁡󰁵󰁤󰁩󰁴󰁯󰁲 󰁡󰁵󰁤󰁩󰁴󰁯󰁲,, 󰁯 󰁱󰁵󰁡󰁬 󰁤󰁥 󰁥 󰁲󰁥󰁣󰁯󰁮󰁨󰁥󰁣󰁥󰁲 󰁱󰁵󰁥 󰁯 󰁥󰁭󰁢 󰁭󰁢󰁯󰁲 󰁯󰁲󰁡󰁡 󰁮 󰁮󰃣󰃣󰁯 󰁬󰁬󰁩󰁩󰁭󰁩 󰁭󰁩󰁴󰁴󰁡󰁮󰁤 󰁮󰁤󰁯 󰁯 󰁯 󰁪󰁪󰁵󰁬 󰁵󰁬󰁧󰁡 󰁧󰁡 󰁥󰁮󰁴󰁯 󰁰󰁲󰁯󰁦󰁩󰁳󰁳 󰁰󰁯󰁤󰁥󰁥 󰁣󰁯 󰁣󰁯󰁮󰁤󰁵 󰁮󰁤󰁵󰁺󰁩󰀭󰁬 󰁺󰁩󰀭󰁬󰁯 󰁯 󰁡 󰁲󰁥󰁡󰁬󰁩 󰁲󰁥󰁡󰁬󰁩󰁺󰁡󰁲 󰁺󰁡󰁲 󰁰 󰁰󰁲󰁯󰁣 󰁲󰁯󰁣󰁥󰁤󰁩 󰁥󰁤󰁩󰁭󰁥 󰁭󰁥󰁮󰁴󰁯󰁳 󰁡󰁤󰁩󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁡󰁯󰁳 󰁥󰁸󰁥󰁲󰁣󰃭󰁣󰁩󰁯 󰁤󰁥 󰁴󰁡󰁬 󰁪󰁵󰁬󰁧󰁡󰁭󰁥󰁮󰁴󰁯 󰁰󰁯󰁤 󰁲󰁥󰁣󰁯󰁭󰁥󰁮󰁤󰁡󰁤󰁯󰁳 󰁰󰁥󰁬󰁯 󰁲󰁥󰁦󰁥󰁲󰁩󰁤󰁯 C󰁯󰁮󰁳󰁥󰁬󰁨󰁯.   A󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁴󰁯󰁲󰁩󰁡 󰁤 󰁤󰁯 󰁯 AICP , 󰁡󰁰󰁲󰁯󰁶󰁡󰁤󰁡󰁳 󰁥󰁭 1948, 󰁳󰃣󰁯 󰁴󰁡󰁭󰁢󰃩󰁭 󰁤󰁥󰁮󰁯󰁭󰁩󰁮󰁡󰁤󰁡󰁳 󰁤󰁥 󰁎󰁯󰁲󰁭󰁡󰁳 D󰁥 󰁎A󰁇A). E󰁳󰁴󰁥 󰁮󰁯󰁲󰁭󰁡󰁴󰁩󰁶󰁯 󰃩 󰁣󰁯󰁭󰁰󰁯󰁳󰁴󰁯 󰁰󰁯󰁲 1 󰁮󰁯󰁲󰁭󰁡󰁳, 󰁡󰁳 󰁱󰁵󰁡󰁩󰁳 󰁳󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁇󰁥󰁲󰁡󰁬󰁭󰁥󰁮󰁴󰁥  A󰁣󰁥󰁩󰁴󰁥󰁳 (󰁎A󰁇A). 󰁥󰁮 󰁥󰁮󰁣󰁯 󰁣󰁯󰁮󰁴 󰁮󰁴󰁲󰁡 󰁲󰁡󰁭 󰁭 󰁤󰁩 󰁤󰁩󰁶󰁩 󰁶󰁩󰁤󰁩 󰁤󰁩󰁤󰁡 󰁤󰁡󰁳󰁳 󰁰󰁯 󰁰󰁯󰁲󰁲 󰁴󰁲 󰁴󰁲󰃪󰁳 󰃪󰁳 󰁧󰁧󰁲󰁡 󰁲󰁡󰁮󰁤󰁥󰁳 󰁧󰁲󰁵󰁰󰁯󰁳, 󰁱󰁵󰁥 󰁡 󰁳󰁥󰁧󰁵󰁩󰁲 󰁳󰁥 󰁡󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁡󰁭: 2

 C󰁯󰁮󰁦󰁯󰁲󰁭󰁥󰁥 󰁤󰁥󰁦󰁩󰁮󰁩󰃧󰃣󰁯  C󰁯󰁮󰁦󰁯󰁲󰁭 󰁤󰁥󰁦󰁩󰁮󰁩󰃧󰃣󰁯 󰁩󰁮󰁣󰁬󰁵󰃭󰁤󰁡 󰁩󰁮󰁣󰁬󰁵󰃭󰁤󰁡 󰁮󰁯 󲀜G󰁲󰁡󰁮 󲀜G󰁲󰁡󰁮󰁤󰁥 D󰁩󰁣󰁩󰁯󰁮󰃡󰁲󰁩󰁯 󰁤󰁡 L󰃭󰁮󰁧󰁵󰁡 P󰁯󰁲󰁴󰁵󰁧󰁵󰁥󰁳󰁡󲀝.

P󰃡󰁧󰁩󰁮󰁡 5 󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

F󰁡 󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

󰁎󰁯󰁲󰁭󰁡󰁳 󰁇󰁥󰁲󰁡󰁩󰁳 󲀓 󰁇󰁥󰁲󰁡󰁩󰁳 󲀓 A󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁧󰁥󰁲 󰁩󰁳 󰁥󰁳󰁴󰁩󰁰󰁵󰁬󰁡󰁭 󰁡󰁳 󰁳󰁥󰁧󰁵󰁩󰁮󰁴󰁥󰁳 󰁤󰁩󰁳󰁰󰁯󰁳󰁩󰃧󰃵󰁥󰁳: 1.  O 󰁥󰁸󰁡󰁭󰁥 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁥󰁶󰁥 󰁥󰁲 󰁲󰁥󰁡󰁬󰁩󰁺󰁡󰁤󰁯 󰁰󰁯󰁲 󰁵󰁭󰁡 󰁰󰁥󰁳󰁳󰁯󰁡 󰁯󰁵 󰁰󰁥󰁳󰁳󰁯󰁡󰁳 󰁰󰁥󰁳󰁳󰁯󰁡󰁳 󰁱󰁵󰁥 󰁴󰁥󰁮󰁨󰁡(󰁭) 󰁡󰁤󰁥󰁱󰁵󰁡󰁤󰁯 󰁴󰁲󰁥󰁩󰁮󰁯 󰁥 󰁴󰁲󰁥󰁩󰁮󰁯  󰁥 󰁣󰁯󰁭󰁰󰁥󰁴󰃪󰁮󰁣󰁩󰁡 󰁣󰁯󰁭󰁯 󰁵󰁤󰁩󰁴󰁯󰁲(󰁥󰁳); 2.  D󰁥󰁶󰁥 󰁳󰁥󰁲 󰁳󰁥󰁲 󰁭󰁡󰁮 󰁭󰁡󰁮󰁴󰁩󰁤󰁡 󰁴󰁩󰁤󰁡 󰁰 󰁰󰁥󰁬󰁯 󰁥󰁬󰁯 󰁡󰁡󰁵󰁤󰁩󰁴 󰁵󰁤󰁩󰁴󰁯󰁲 󰁵󰁭󰁡 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰃪󰁮󰁣󰁩󰁡 󰁭󰁥󰁮󰁴󰁡󰁬 󰁥󰁭 󰁴󰁯󰁤󰁯󰁳 󰁯󰁳 󰁡󰁳󰁳󰁵󰁮󰁴󰁯󰁳 󰁲󰁥󰁬󰁡󰁴󰁩󰁶󰁯󰁳 󰁡󰁯 󰁥󰁸󰁡󰁭󰁥 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡; 3.  D󰁥󰁶󰁥 󰁥󰁸󰁩󰁳󰁴󰁩󰁲 󰁣󰁯󰁮󰁳󰁣󰁩󰃪󰁮󰁣󰁩󰁡 󰁰󰁲󰁯 󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁮󰁡 󰁲󰁥󰁡󰁬󰁩󰁺󰁡󰃧󰃣 󰁲󰁥󰁡󰁬󰁩󰁺󰁡󰃧󰃣󰁯 󰁯 󰁤󰁯 󰁥󰁸󰁡󰁭󰁥 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴 󰁡󰁵󰁤󰁩󰁴󰁯󰁲 󰁯󰁲󰁩󰁡 󰁥 󰁮󰁡 󰁰󰁲󰁥󰁰󰁡󰁲󰁡󰃧󰃣󰁯 󰁤󰁯 󰁲󰁥󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁯 󰁲󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯. 󰁎󰁯󰁲󰁭󰁡󰁳 󰁒󰁥󰁬󰁡󰁴󰁩󰁶󰁡󰁳 󰁡󰁯 󰁔󰁲󰁡󰁢󰁡󰁬󰁨󰁯 󰁤󰁥 C󰁡󰁭󰁰󰁯 󲀓 C󰁡󰁭󰁰󰁯 󲀓 E󰁳󰁴󰁡󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁲󰁥󰁦󰁥󰁲󰁥󰁭 󰁱󰁵󰁥: 1.  O 󰁴󰁲󰁡󰁢󰁡󰁬󰁨󰁯 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁥󰁶 󰁳󰁥󰁲 󰁡󰁤󰁥󰁱󰁵󰁡󰁤󰁡󰁭󰁥󰁮󰁴󰁥 󰁳󰁥󰁲 󰁡󰁤󰁥󰁱󰁵󰁡󰁤󰁡󰁭󰁥󰁮󰁴󰁥 󰁰󰁬󰁡󰁮󰁥󰁡󰁤󰁯 󰁥, 󰁮󰁯 󰁣󰁡󰁳󰁯 󰁤󰁥 󰁨󰁡󰁶󰁥󰁲 󰁡󰁳󰁳󰁩󰁳󰁴󰁥󰁮󰁴󰁥󰁳, 󰁥󰁳󰁴󰁥󰁳 󰁤󰁥󰁶󰁥󰁭 󰁳󰁥󰁲 󰁡󰁰󰁲󰁯󰁰󰁲󰁩󰁡󰁤󰁡 󰁥󰁮󰁴󰁥 󰁳󰁵󰁰󰁥󰁲󰁶󰁩󰁳󰁩󰁯󰁮󰁡󰁤󰁯󰁳 󰁳󰁵󰁰󰁥󰁲󰁶󰁩󰁳󰁩󰁯󰁮󰁡󰁤󰁯󰁳;;  2.  T󰁥󰁭 󰁤󰁥 󰁨󰁡󰁶󰁥󰁲 󰁵󰁭 󰁥󰁳󰁴󰁵󰁤󰁯 󰁥󰁳󰁴󰁵󰁤󰁯 󰁥  󰁥 󰁶󰁡󰁬󰁩󰁡󰃧󰃣󰁯 󰁡󰁰󰁲󰁯󰁰󰁲󰁩󰁡󰁤󰁯󰁳 󰁶󰁡󰁬󰁩󰁡󰃧󰃣󰁯 󰁡󰁰󰁲󰁯󰁰󰁲󰁩󰁡󰁤󰁯󰁳 󰁤󰁯 󰁣󰁯󰁮󰁴󰁲󰁯󰁬󰁯 󰁩󰁮󰁴󰁥󰁲󰁮󰁯  󰁩󰁮󰁴󰁥󰁲󰁮󰁯  󰁸󰁩󰁳󰁴󰁥󰁮󰁴󰁥 󰁮󰃣󰁯 󰁳󰃳 󰁣󰁯󰁭󰁯 󰁢󰁡󰁳󰁥 󰁤󰁥 󰁣󰁯󰁮󰁦󰁩󰁡󰁮󰃧󰁡 󰁱󰁵󰁥 󰁯 󰁭󰁥 󰁭󰁯 󰁭󰁥󰁲󰁥 󰁭󰁥󰁲󰁥󰁣󰁥, 󰁣󰁥, 󰁣󰁯󰁭 󰁣󰁯󰁭󰁯 󰁯 󰁴󰁡 󰁴󰁡󰁭󰁢󰃩 󰁭󰁢󰃩󰁭 󰁭 󰁰󰁡 󰁰󰁡󰁲󰁡 󰁲󰁡 󰁡 󰁤󰁥󰁴 󰁤󰁥󰁴󰁥󰁲󰁭 󰁥󰁲󰁭󰁩󰁮 󰁩󰁮󰁡󰃧󰃣󰁯 󰁤󰁡 󰁥󰁸󰁴󰁥󰁮󰁳󰃣󰁯 󰁥󰁸󰁴󰁥󰁮󰁳󰃣󰁯 󰁤󰁯󰁳  󰁤󰁯󰁳 󰁰󰁲󰁯󰁣󰁥󰁤󰁩󰁭󰁥󰁮󰁴󰁯󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡; 3.  D󰁥󰁶󰁥󰁭 󰁳󰁥󰁲 󰁯󰁢󰁴󰁩󰁤󰁡󰁳 󰁰󰁲󰁯󰁶󰁡󰁳 󰁳󰁵󰁦󰁩󰁣󰁩󰁥󰁮󰁴󰁥󰁳 󰁡󰁴󰁲󰁡󰁶󰃩󰁳 󰁤󰁥 󰁩󰁮󰁳󰁰󰁥󰁣󰃧󰃵󰁥󰁳 󰁩󰁮󰁳󰁰󰁥󰁣󰃧󰃵󰁥󰁳,, 󰁯󰁢󰁳󰁥󰁲 󰁡󰃧󰃵󰁥󰁳 󰁡󰃧󰃵󰁥󰁳,, 󰁩󰁮󰁤󰁡󰁧󰁡󰃧󰃵󰁥󰁳 󰁥 󰁣󰁯󰁮󰁦󰁩󰁲󰁭󰁡󰃧󰃵󰁥󰁳,,  󰁡 󰁦󰁩 󰁣󰁯󰁮󰁦󰁩󰁲󰁭󰁡󰃧󰃵󰁥󰁳 󰁦󰁩󰁭 󰁭󰁤 󰁤󰁥󰁥 󰁳󰁳󰁥󰁥 󰁯 󰁯󰁢 󰁢󰁴󰁥󰁲 󰁵󰁭󰁡 󰁢󰁡󰁳󰁥 󰁲󰁡󰁺󰁯󰃡 󰁲󰁡󰁺󰁯󰃡󰁶󰁥󰁬 󰁶󰁥󰁬 󰁰󰁡󰁲󰁡 󰁡 󰁦󰁯󰁲󰁭󰁡󰃧 󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰃣󰁯 󰁤󰁥 󰁵󰁭󰁡 󰁯󰁰󰁩󰁮󰁩󰃣󰁯 󰁲󰁥󰁬󰁡󰁴󰁩󰁶󰁡 󰃠󰁳 󰁤󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧 󰁤󰁥󰁭󰁯󰁮 󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 󰃵󰁥󰁳 󰁦󰁩󰁮󰁡󰁮󰁣 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡 󰁥󰁩󰁲󰁡󰁳󰁳 󰁳 󰁢 󰁥󰁸󰁡󰁭󰁥. 󰁎󰁯󰁲󰁭󰁡󰁳 󰁰󰁡󰁲󰁡 󰁡 E󰁬󰁡󰁢󰁯󰁲󰁡󰃧󰃣󰁯 󰁤󰁥 󰁒 󰁬󰁡󰁴󰃳󰁲󰁩󰁯󰁳:   1.  O 󰁲󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯 󰁤󰁥󰁶󰁥 󰁭󰁥󰁮󰁣󰁩󰁯󰁮󰁡󰁲 󰁳󰁥 󰁡󰁡󰁳󰁳 󰁤󰁥 󰁤󰁥󰁭 󰁭󰁯󰁮 󰁯󰁮󰁳󰁳󰁴󰁲 󰁴󰁲󰁡󰃧 󰁡󰃧󰃵 󰃵󰁥󰁳 󰁦󰁩 󰁦󰁩󰁮󰁡 󰁮󰁡󰁮󰁣 󰁮󰁣󰁥󰁩 󰁥󰁩󰁲󰁲󰁡󰁳 󰁥󰁳󰁴󰃣 󰁥󰁳󰁴󰃣󰁯 󰁯 󰁡󰁡󰁰 󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁡󰁤󰁡󰁳 󰁤󰁥 󰁡󰁣󰁯󰁲󰁤󰁯 󰁣󰁯󰁭 󰁯󰁳 󰁐CA󰁇 󲀓 󰁐󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳 C󰁯󰁮󰁴󰁡󰁢󰁩󰁬󰃭󰁳󰁴󰁩󰁣󰁯󰁳 󰁇󰁥󰁲󰁡󰁬󰁭󰁥󰁮󰁴󰁥 A󰁣󰁥󰁩󰁴󰁥󰁳; A󰁣󰁥󰁩󰁴󰁥󰁳; 2.  O 󰁲󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁥󰁶 󰁭󰁥󰁮󰁣󰁩󰁯󰁮󰁡󰁲 󰁳󰁥 󰁯󰁳 PCGA󰂴󰁳 󰁴󰃪󰁭 󰁳󰁩󰁤󰁯 󰁣󰁯󰁮󰁳󰁩󰁳󰁴󰁥󰁮󰁴󰁥󰁭󰁥󰁮󰁴󰁥 󰁯󰁢󰁳󰁥󰁲󰁶󰁡󰁤󰁯󰁳 󰁮󰁯 󰁰󰁥 󰁰󰁥󰁲󰃭 󰁲󰃭󰁯󰁤 󰁯󰁤󰁯 󰁯 󰁳󰁯󰁢 󰁳󰁯󰁢 󰁥󰁸󰁡󰁭 󰁥󰁸󰁡󰁭󰁥󰁥 󰁥󰁭 󰁥󰁭 󰁲󰁲󰁥󰁥󰁬󰁡󰃧󰃣󰁯 󰁡󰁯 󰁰󰁥󰁲󰃭󰁯󰁤󰁯 󰁡󰁮󰁴󰁥󰁲󰁩󰁯󰁲; 󰁡󰁮󰁴󰁥󰁲󰁩󰁯󰁲;   3.  D󰁥󰁶󰁥󰁭 󰁳󰁥󰁲 󰁡󰁣󰁥󰁩󰁴󰁥󰁳 󰁣󰁯󰁭󰁯 󰁲󰁡󰁺󰁯󰁡󰁶󰁥󰁬󰁭󰁥󰁮󰁴󰁥 󰁡󰁤󰁥󰁱󰁵󰁡󰁤󰁡󰁳, 󰁮󰁯󰁴󰁡󰁳 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁶󰁡󰁳 󰁡󰁳   󰃠󰁳 󰁤󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 󰁦󰁩󰁮󰁡󰁮󰁣 󰁦󰁩󰁮 󰁡󰁮󰁣󰁥󰁩󰁲 󰁥󰁩󰁲󰁡󰁳, 󰁡󰁳,  󰁡 󰁮 󰁮󰃣󰁯 󰃣󰁯 󰁳󰁥 󰁳󰁥󰁲󰁲 󰁱󰁵󰁥 󰁯 󰁯󰁵 󰁵󰁴󰁲󰁡 󰁣󰁯󰁩󰁳󰁡 󰁳󰁥󰁪󰁡 󰁭󰁥󰁮󰁣󰁩󰁯󰁮󰁡󰁤󰁡 󰁮󰁯 󰁲󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡; 󰁤󰁩󰁴󰁯󰁲󰁩󰁡;   4.  O  󰁲󰁥󰁬󰁡󰁴󰃳 󰁲󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯 󰁲󰁩󰁯 󰁤 󰁤󰁥󰁶󰁥 󰁥󰁶󰁥 󰁥󰁸󰁰 󰁥󰁸󰁰󰁲󰁥󰁳 󰁲󰁥󰁳󰁳󰁡 󰁳󰁡󰁲󰁲 󰁵󰁭󰁡 󰁯󰁰󰁩󰁮󰁩󰃣󰁯 󰁯󰁰󰁩󰁮󰁩󰃣󰁯 󰁲󰁥󰁬󰁡󰁴󰁩󰁶󰁡  󰁲󰁥󰁬󰁡󰁴󰁩󰁶󰁡 󰃠󰁳 󰁤󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 󰁦󰁩󰁮󰁡 󰁣󰁥󰁩󰁲󰁡󰁳 󰁣󰁥󰁩󰁲󰁡󰁳 󰁴󰁯󰁭󰁡󰁤󰁡󰁳  󰁴󰁯󰁭󰁡󰁤󰁡󰁳 󰁣󰁯󰁭󰁯 󰁵󰁭 󰁴󰁯󰁤󰁯 󰁯󰁵 󰁴󰁯󰁤󰁯 󰁯󰁵 󰁡 󰁡󰁦󰁩󰁲󰁭󰁡󰃧󰃣󰁯  󰁤󰁥 󰁱󰁵󰁥 󰁴󰁡󰁬 󰁯󰁰󰁩󰁮󰁩󰃣󰁯 󰁮󰃣󰁯 󰁰󰁯󰁤󰁥 󰁳󰁥󰁲 󰁥󰁸󰁰󰁲󰁥󰁳󰁳󰁡 󰁥󰁸󰁰󰁲󰁥󰁳󰁳󰁡.. Q󰁵 󰁮󰁤󰁯 󰁵󰁭󰁡 󰁯󰁰󰁩󰁮󰁩󰃣󰁯 󰁮󰃣󰁯 󰁰󰁵󰁤󰁥󰁲 󰁳󰁥󰁲 󰁳󰁥󰁲 󰁥󰁸󰁰 󰁥󰁸󰁰󰁲󰁥󰁳󰁳 󰁲󰁥󰁳󰁳󰁡󰁡 󰁤󰁥󰁶󰁥 󰁤󰁥󰁶󰁥󰁭 󰁭 󰁳 󰁲 󰁭󰁥󰁮󰁣󰁩󰁯󰁮󰁡󰁤󰁡󰁳 󰁡󰁳 󰁲󰁡󰁺󰃵󰁥󰁳 󰁤󰁥 󰁴󰁡󰁬 󰁦󰁡󰁣󰁴󰁯. E󰁭 󰁯󰁤󰁯󰁳 󰁯󰁳 󰁣󰁡󰁳󰁯󰁳 󰁯󰁮󰁤󰁥 󰁯 󰁮󰁯󰁭󰁥 󰁤󰁥 󰁵󰁭 󰁡󰁵󰁤󰁩󰁴󰁯󰁲 󰁳󰁥󰁪󰁡 󰁡 󰁳󰁯󰁣󰁩 󰁳󰁯󰁣󰁩󰁡󰁤 󰁡󰁤󰁯 󰁯 󰁡󰁳 󰁤󰁥 󰁤󰁥󰁭󰁯 󰁭󰁯󰁮󰁳 󰁮󰁳󰁴󰁲 󰁴󰁲󰁡󰃧 󰁡󰃧󰃵󰁥 󰃵󰁥󰁳󰁳 󰁦󰁩 󰁦󰁩󰁮󰁡 󰁮󰁡󰁮󰁣 󰁮󰁣󰁥󰁩 󰁥󰁩󰁲󰁡 󰁲󰁡󰁳, 󰁳, 󰁯 󰁲 󰁬󰁡󰁴󰃳󰁲󰁩󰁯 󰁤󰁥󰁶󰁥 󰁣󰁯󰁮󰁴󰁥󰁲 󰁡 󰁩󰁮󰁤󰁩󰁣󰁡 󰁩󰁮󰁤 󰁩󰁣󰁡󰃧󰃣󰁯 󰃧󰃣󰁯 󰁣󰁣󰁬󰁡󰁲 󰁬󰁡󰁲󰁡󰁡 󰁤󰁡 󰁣󰁣󰁡󰁲󰁡 󰁡󰁲󰁡󰁣󰁴 󰁣󰁴󰁥󰁲󰃭 󰁥󰁲󰃭󰁳󰁳󰁴󰁩󰁣󰁡 󰁤󰁯 󰁥󰁸󰁡󰁭󰁥 󰁤󰁯 󰁡󰁵󰁤󰁩󰁴󰁯󰁲, 󰁳󰁥 󰁥󰁸󰁩󰁳󰁴󰁩󰁲 󰁥󰁸󰁩󰁳󰁴󰁩󰁲 󰁥 󰁯 󰁧󰁲󰁡󰁵 󰁤󰁥 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁡󰁢󰁩󰁬󰁩󰁤󰁡󰁤󰁥 󰁰󰁯󰁲 󰁥󰁬󰁥 󰁡󰁳󰁳󰁵󰁭󰁩󰁤󰁯. 2.2.  󲀓󲀓 󰁉󰁆 C 󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁆󰁥󰁤󰁥󰁲󰁡󰁴󰁩󰁯󰁮 󰁏󰁦 A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳   A IFA IFAC C 󰁦󰁯󰁩 󰁦󰁯󰁩 󰁣󰁲󰁩󰁡 󰁣󰁲󰁩󰁡󰁤󰁡 󰁤󰁡 󰁥󰁭 7 󰁤 󰁤󰁥󰁥 O O󰁵 󰁵 󰁵󰁢󰁲 󰁵󰁢󰁲󰁯 󰁯 󰁤󰁥 197 1977, 7, 󰁣󰁣󰁯󰁭󰁯 󰁯󰁭󰁯 󰁲󰁥󰁳 󰁲󰁥󰁳󰁵󰁬󰁴 󰁵󰁬󰁴󰁡󰁤 󰁡󰁤󰁯 󰁯 󰁤󰁥 󰁵󰁭 󰁡󰁣 󰁲󰁤󰁯 󰁡󰁳󰁳󰁩󰁮󰁡󰁤󰁯 󰁰󰁯󰁲 63 󰁡󰁳󰁳󰁯󰁣󰁩󰁡󰃧󰃵󰁥󰁳 󰁤 󰁤󰁥󰁥 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁩󰁳 󰁤 󰁤󰁥󰁥 󰁣󰁯󰁮󰁴󰁡󰁢󰁩󰁬󰁩󰁳󰁴󰁡󰁳 󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳, 󰁱󰁵󰁥 󰁲󰁥󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁡󰁶󰁡󰁭 49 󰁰󰁡󰃭󰁳󰁥󰁳 󰁤󰁥 󰁴󰁯󰁤󰁯󰁳 󰁯󰁳 P󰃡󰁧󰁩󰁮󰁡 6 󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

F󰁡 󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

󰁣󰁯 󰁣󰁯󰁮󰁴 󰁮󰁴󰁩󰁮 󰁩󰁮󰁥󰁮 󰁥󰁮󰁴󰁥 󰁴󰁥󰁳. 󰁳. E󰁭 J󰁵󰁬󰁨 J󰁵󰁬󰁨󰁯 󰁯󰁤 󰁤󰁥󰁥 20 2007 07 󰁦󰁡󰁺󰁩󰁡󰁭 󰁰󰁡󰁲󰁴󰁥 󰁤󰁡 IFAC 155 󰁡󰁳󰁳󰁯󰁣󰁩󰁡󰃧󰃵󰁥󰁳 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁩󰁳, 󰁰󰁥󰁲󰁴󰁥󰁮󰁣󰁥󰁮󰁴󰁥󰁳 󰁡 2,5 󰁭 󰁭󰁩󰁬 󰁩󰁬󰁨󰃵 󰁨󰃵󰁥󰁳 󰁥󰁳 󰁤󰁥 󰁰󰁲󰁯󰁦 󰁰󰁲󰁯󰁦󰁩󰁳 󰁩󰁳󰁳󰁩 󰁳󰁩󰁯󰁮 󰁯󰁮󰁡󰁩 󰁡󰁩󰁳󰁳 󰁤󰁡 󰁣󰁯 󰁣󰁯󰁮󰁴 󰁮󰁴󰁡󰁢󰁩󰁬󰁩󰁤󰁡󰁤󰁥 󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡. 118 󰁰󰁡󰃭󰁳󰁥󰁳 󰁰󰁡󰃭󰁳󰁥󰁳 󰁥 󰁲󰁥 󰁲󰁥󰁰󰁲󰁥󰁳󰁥 󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁡󰁮 󰁮󰁴󰁡󰁮󰁤󰁯 󰁤󰁯 󰁭 󰁩󰁳 󰁤󰁥 2,5 P󰁯󰁲󰁴󰁵󰁧󰁡󰁬 󰁥󰁳󰁴󰃡 󰁲󰁥󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁡󰁤󰁯 󰁮󰁡 IFA IFAC C 󰁰 󰁰󰁥󰁬󰁡 󰁥󰁬󰁡 OR OROC OC 󲀓 O O󰁲󰁤󰁥 󰁲󰁤󰁥󰁭 󰁭 󰁤 󰁤󰁯󰁳 󰁯󰁳 R R󰁥󰁶󰁩 󰁥󰁶󰁩󰁳󰁯󰁲 󰁳󰁯󰁲󰁥󰁳 󰁥󰁳 O 󰁩󰁣󰁩󰁡󰁩󰁳 󰁤󰁥 C󰁯󰁮󰁴󰁡󰁳 󰁥 󰁤󰁥 󰁦󰁵 󰁦󰁵󰁴󰁴󰁵󰁲 󰁵󰁲󰁯, 󰁯, A󰁮 A󰁮󰁧󰁯 󰁧󰁯󰁬󰁬󰁡 󰁰 󰁰󰁯 󰁯󰁤󰁥 󰁤󰁥󰁲󰃡 󰁲󰃡 󰁥󰁳󰁴󰁡 󰁥󰁳󰁴󰁡󰁲󰁲 󰁴󰁡󰁭󰁢󰃩󰁭 󰁲󰁥󰁰󰁲󰁥󰁳󰁥󰁮󰁴󰁡󰁤󰁡 󰁰󰁥󰁬󰁡 O󰁲󰁤󰁥󰁭 󰁤󰁯󰁳 C 󰁮󰁴󰁡󰁢󰁩󰁬󰁩󰁳󰁴󰁡󰁳 󰁥 P󰁥󰁲󰁩󰁴󰁯󰁳 C󰁯󰁮󰁴󰁡󰁢󰁩󰁬󰁩󰁳󰁴󰁡󰁳 󰁲󰁥󰁣󰁥󰁮󰁴󰁥󰁭󰁥󰁮󰁴󰁥 󰁣󰁲󰁩󰁡 󰁡.   C󰁯󰁭 󰁯 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁯 󰁤󰁥 󰁤󰁥󰁳󰁥󰁮󰁶󰁯󰁬󰁶󰁥 󰁥 󰁥󰁭󰁩󰁴󰁩 󰁥󰁭󰁩󰁴󰁩󰁲, 󰁲, 󰁥󰁥󰁭 󰁭 󰁮󰁯 󰁮󰁯󰁭󰁥 󰁭󰁥 󰁤󰁯 󰁳󰁥󰁵 󰁣󰁯󰁮 󰁣󰁯󰁮󰁳󰁥󰁬 󰁳󰁥󰁬󰁨󰁯, 󰁨󰁯, 󰁮󰁯󰁲 󰁡󰁳 (󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳) 󰁳󰁯󰁢󰁲󰁥 󰁡󰁣󰁥󰁩 󰁥󰁩󰁴󰁥 󰁴󰁥󰁳󰁳 󰁥 󰁳󰁯󰁢󰁲󰁥 󰁳󰁯󰁢󰁲󰁥 󰁡 󰁦󰁯󰁲󰁭 󰁦󰁯󰁲󰁭󰁡󰁡 󰁥 󰁣󰁯 󰁣󰁯󰁮󰁴 󰁮󰁴󰁥󰃺 󰁥󰃺󰁤󰁯 󰁤󰁯 󰁤󰁯 󰁤󰁯󰁳󰁳 󰁲󰁥󰁬 󰁲󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡, 󰁡 󰁰󰁲󰃡󰁴󰁩󰁣󰁡󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁧󰁥󰁲󰁡󰁬󰁭󰁥󰁮󰁴󰁥 󰁡󰁣 IF IFAC AC 󰁣󰁲󰁩󰁯 󰁣󰁲󰁩󰁯󰁵 󰁵 󰁵󰁭 󰁵󰁭󰁡󰁡 󰁣󰁣󰁯󰁭 󰁯󰁭󰁩󰁳 󰁩󰁳󰁳󰃣 󰁳󰃣󰁯 󰁯 󰁰󰁥 󰁰󰁥󰁲󰁭 󰁲󰁭󰁡󰁡󰁮󰁥󰁮󰁴󰁥 󰁤󰁥󰁮󰁯󰁭󰁩󰁮󰁡󰁤󰁡 󰁤󰁥 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁁󰁵󰁤󰁩󰁴󰁩󰁮 󰁐󰁲󰁡󰁣󰁴󰁩󰁣󰁥󰁳 󰁃󰁯󰁭󰁭󰁩󰁴󰁴󰁥󰁥 (IAPC), 󰁱󰁵󰁥 󰁤󰁥󰁳󰁤󰁥 1 󰁤󰁥 A󰁢󰁲󰁩󰁬 󰁤 2002 󰁦󰁯󰁩 󰁳󰁵󰁢󰁳󰁴󰁩󰁴󰁵󰃭󰁤󰁡 󰁰󰁥󰁬󰁯 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁁 󰁤󰁩󰁴󰁩󰁮󰁧 󰁡󰁮󰁤 󰁁󰁳󰁳󰁵󰁲󰁡󰁮󰁣󰁥 󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳 󰁂󰁯󰁡󰁲󰁤 (󰁉󰁁󰁁󰁓󰁂). 󰁇󰁵󰁩󰁤󰁥󰁬󰁩󰁮󰁥󰁳,, 󰁡󰁰󰁬󰁩󰁣󰁡󰁭󰀭󰁳󰁥 D󰁥󰁳󰁴󰁥 󰁭 D󰁥󰁳󰁴󰁥 󰁭󰁯󰁤󰁯 󰁯󰁤󰁯,, 󰁡󰁳 󰁮󰁯󰁲 󰁮󰁯󰁲󰁭󰁡󰁳 󰁭󰁡󰁳 󰁤󰁥 󰁡󰁡󰁵󰁤󰁩 󰁵󰁤󰁩󰁴󰁴󰁯󰁲󰁩󰁡 󰁤󰁡 IFAC 󰁱󰁵󰁥 󰁡󰁴󰃩 1991 󰁳󰁥 󰁤󰁥󰁮󰁯󰁭󰁩󰁮󰁡󰁶󰁡󰁭 󰁇󰁵󰁩󰁤󰁥󰁬󰁩󰁮󰁥󰁳 󰁯󰁲󰁩󰁡 󰁩󰁡 󰁩󰁮󰁤󰁥 󰁩󰁮󰁤󰁥󰁰󰁥 󰁰󰁥󰁮󰁤 󰁮󰁤󰁥󰁮 󰁥󰁮󰁴󰁥 󰁴󰁥,, 󰁩󰁳󰁴 󰁩󰁳󰁴󰁯 󰁯 󰃩󰃩,, 󰁮 󰁮󰁯 󰁯 󰁥󰁥󰁸󰁡 󰁸󰁡󰁭󰁥 󰁭󰁥 󰁩󰁮󰁤󰁥 󰁩󰁮󰁤󰁥󰁰󰁥 󰁰󰁥󰁮󰁤󰁥󰁮󰁴󰁥 󰁤󰁡 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁳󰁥󰁭󰁰󰁲󰁥 󰁳󰁥󰁭 󰁰󰁲󰁥 󰁱󰁵󰁥 󰁳󰁥 󰁲󰁲󰁥󰁡󰁬 󰁥󰁡󰁬󰁩󰁺󰁡 󰁩󰁺󰁡 󰁵󰁭󰁡 󰁡󰁵󰁤 󰁡󰁵󰁤󰁩󰁴 󰁩󰁴󰁯󰁲 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡 󰁤󰁥 󰁱󰁵󰁡󰁬󰁱󰁵󰁥󰁲 󰁥󰁮󰁴󰁩󰁤󰁡󰁤󰁥, 󰁱󰁵󰁥󰁲 󰁳󰁥󰁪󰁡 󰁯󰁵 󰁮󰃣󰁯 󰁤󰁥 󰁦󰁩󰁮󰁳 󰁬󰁵󰁣󰁲󰁡󰁴󰁩󰁶󰁯󰁳 󰁥 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁴󰁥󰁭󰁥󰁮󰁴󰁥 󰁤󰁡 󰁳󰁵󰁡 󰁤󰁩󰁭󰁥󰁮󰁳󰃣󰁯 󰁤󰁩󰁭󰁥󰁮 󰁳󰃣󰁯 󰁯 󰁯󰁵 󰁵 󰁦󰁯󰁲 󰁦󰁯󰁲󰁭󰁡 󰁭󰁡 󰁬󰁥 󰁬󰁥󰁧󰁡󰁬, 󰁧󰁡󰁬, 󰁱󰁵󰁡󰁮󰁤󰁯 󰁴󰁡󰁬 󰁥󰁸󰁡󰁭󰁥 󰁥󰁸󰁡󰁭󰁥 󰁳󰁥󰁪󰁡 󰁲󰁥 󰁲󰁥󰁡󰁬󰁩󰁺󰁡 󰁡󰁬󰁩󰁺󰁡󰁤󰁯 󰁤󰁯 󰁣󰁯󰁭 󰁯 󰁯󰁢󰁪󰁥 󰁯󰁢󰁪󰁥󰁣󰁴󰁩 󰁣󰁴󰁩󰁶󰁯 󰁤󰁥 󰁥󰁸󰁰󰁲󰁥󰁳󰁳󰁡󰁲 󰁵󰁭󰁡 󰁯󰁰󰁩󰁮󰁩󰃣󰁯 󰁳󰁯󰁢󰁲󰁥 󰁡 󰁲󰁥󰁦󰁥󰁲󰁩󰁤󰁡 󰁩󰁮󰁦󰁯󰁲󰁭 󰃧󰃣󰁯. A󰁳 󰁮󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁡 IFAC 󰁥󰁮󰁣󰁯 󰁴󰁲󰁡󰁭󰀭󰁳󰁥 󰁥󰁳󰁴󰁲󰁵󰁴󰁵󰁲󰁡󰁤󰁡󰁳 󰁣󰁯󰁮󰁦󰁯󰁲󰁭󰁥 󰁡 󰁦󰁩󰁧󰁵󰁲󰁡 󰁡󰁢󰁡󰁩󰁸󰁯:

C󰁯󰁤󰁥 󰁯󰁦 E󰁴󰁨󰁩󰁣󰁳 󰁦󰁯󰁲 P󰁲󰁯󰁦󰁥󰁳󰁳󰁩󰁯󰁮󰁡󰁬 A󰁣󰁣󰁯󰁵󰁮󰁴󰁡󰁮󰁴󰁳 S󰁥󰁲󰁶󰁩󰁣󰁥󰁳 C󰁯󰁶󰁥󰁲󰁥󰁤 B󰁹 IAASB P󰁲󰁯󰁮󰁯󰁵󰁮󰁣󰁥󰁭󰁥󰁮󰁴󰁳

ISQC󰁳 󲀓 1 󲀓 99 I󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 S󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳 O󰁮 Q󰁵󰁡󰁬󰁩󰁴󰁹 C󰁯󰁮󰁴󰁲󰁯󰁬

I󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 F󰁲󰁡󰁭󰁥󰁷󰁯󰁲󰁫 󰁦󰁯󰁲 A󰁳󰁳󰁵󰁲󰁡󰁮󰁣󰁥 E󰁮󰁧󰁡󰁧󰁥󰁭󰁥󰁮󰁴󰁳

A󰁵󰁤󰁩󰁴󰁳 󰁡󰁮󰁤 R󰁥󰁶󰁩󰁥󰁷󰁳 󰁯󰁦 H󰁩󰁳󰁴󰁯󰁲󰁩󰁣󰁡󰁬 F󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 I󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮

ISA󰁳 100 󰀭 999

ISRE󰁳 2000 󰀭 2699

IAPS󰁳 1000 󰀭 1999

R󰁥󰁳󰁥󰁲󰁶󰁥 󰁦󰁯󰁲 IREPS󰁳 R󰁥󰁳󰁥󰁲󰁶󰁥 2700 󰀭 2999

A󰁳󰁳󰁵󰁲󰁡󰁮󰁣󰁥 E󰁮󰁧󰁡󰁧󰁥󰁭󰁥󰁮󰁴 󰁯󰁴󰁨󰁥󰁲 󰁴󰁨󰁡󰁮 󰁡󰁵󰁤󰁩󰁴󰁳 󰁡󰁮󰁤 󰁲󰁥󰁶󰁩󰁥󰁷 󰁯󰁦 󰁨󰁩󰁳󰁴󰁯󰁲󰁩󰁣󰁡󰁬 󰁦󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰁴󰁩󰁯󰁮

R󰁥󰁬󰁡󰁴󰁥󰁤 S󰁥󰁲󰁶󰁩󰁣󰁥󰁳

ISAE󰁳 3000 󰀭 3699

ISRS󰁳 4000 󰀭 4699

R󰁥󰁳󰁥󰁲󰁶󰁥󰁤 󰁦󰁯󰁲 IAEPS󰁳 3700 󰀭 3999

P󰃡󰁧󰁩󰁮󰁡 7 󰁤󰁥 13 13  

R󰁥󰁳󰁥󰁲󰁶󰁥󰁤 󰁦󰁯󰁲 IRSPS󰁳 4700 󰀭 4999

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

󰁌󰁥󰁧󰁥󰁮󰁤󰁡: 󰁉AE󰁐󰁓  󲀓 󰁉󰁮󰁴󰁥 󰁉AE󰁐󰁓  󰁉󰁮󰁴󰁥󰁲󰁮 󰁲󰁮󰁡󰁴 󰁡󰁴󰁩󰁯 󰁩󰁯󰁮󰁡 󰁮󰁡󰁬󰁬 󰁁󰁳󰁳 󰁁󰁳󰁳󰁵󰁲 󰁵󰁲 󰁮󰁣󰁥 󰁅󰁮󰁧󰁡󰁧󰁥󰁭󰁥󰁮󰁴 󰁐󰁲󰁡󰁴󰁩󰁣󰁥 󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳  󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳  (D󰁥󰁣󰁬󰁡󰁲󰁡󰃧󰃵󰁥󰁳 P󰁲󰃡󰁴󰁩󰁣󰁡󰁳 I󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤󰁥 A󰁳󰁳󰁥󰁧󰁵󰁲󰁡󰃧󰃣󰁯);   󰁉A󰁐󰁓   󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁁󰁵󰁤󰁩󰁴󰁩󰁮󰁧 󰁐󰁲󰁡󰁴󰁩󰁣󰁥 󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳  󰁉A󰁐󰁓 󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳  (D󰁥󰁣󰁬󰁡󰁲 (D󰁥󰁣󰁬󰁡󰁲󰁡󰃧󰃵󰁥󰁳 󰁡󰃧󰃵󰁥󰁳 P󰁲󰃡󰁴󰁩 P󰁲󰃡󰁴󰁩󰁣󰁣󰁡󰁳 I󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡); 󰁉󰁒E󰁐󰁓 󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁒󰁥󰁶󰁩󰁥󰁷 󰁅󰁮 󰁡󰁧󰁥󰁭󰁥󰁮󰁴 󰁐󰁲󰁡󰁴󰁩󰁣󰁥 󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳 (D󰁥󰁣󰁬󰁡󰁲󰁡󰃧󰃵󰁥󰁳 󰁉󰁒E󰁐󰁓 󲀓 󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳 (D󰁥󰁣󰁬󰁡󰁲󰁡󰃧󰃵󰁥󰁳 󰁲󰃡󰁴󰁩󰁣󰁡󰁳 I󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯); 󰁉󰁒󰁓󰁐󰁓  󲀓 󰁉󰁮󰁴󰁥 󰁉󰁒󰁓󰁐󰁓  󰁉󰁮󰁴󰁥󰁲󰁮 󰁲󰁮󰁡󰁴 󰁡󰁴󰁩󰁯 󰁩󰁯󰁮󰁡 󰁮󰁡󰁬󰁬 󰁒 󰁒󰁥󰁬 󰁥󰁬󰁡󰁴 󰁡󰁴󰁥󰁤 󰁥󰁤 󰁓󰁥󰁲󰁶󰁩󰁣󰁥󰁳 󰁐󰁲󰁡󰁴󰁩󰁣󰁥 󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳  󰁓󰁴󰁡󰁴󰁥󰁭󰁥󰁮󰁴󰁳  (D󰁥󰁣 (D󰁥󰁣󰁬󰁡 󰁬󰁡󰁲󰁡 󰁲󰁡󰃧󰃵 󰃧󰃵󰁥󰁳 󰁥󰁳 P󰁲󰃡󰁴 P󰁲󰃡󰁴󰁩󰁣󰁡󰁳 I󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 S󰁥󰁲󰁶󰁩󰃧󰁯󰁳 R󰁥󰁬󰁡󰁣󰁩󰁯󰁮󰁡󰁤󰁯󰁳); 󰁉󰁓A 󲀓 󰁉󰁓A  󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬󰁬 󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤 󰁯󰁮 󰁵󰁤󰁩󰁴󰁩󰁮󰁧 (N󰁯󰁲󰁭󰁡󰁳 I󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩 ); 󰁉󰁓AE  󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤  󰁯 󰁁󰁳󰁳󰁵󰁲󰁡󰁮󰁣󰁥 󰁅󰁮󰁧󰁡󰁧󰁥󰁭󰁥󰁮󰁴 (N󰁯 󰁉󰁓AE  N󰁯󰁲󰁭 󰁲󰁭󰁡󰁳 󰁡󰁳 I󰁮󰁴󰁥󰁲 󰁮󰁴󰁥󰁲󰁮 󰁮󰁡󰁣󰁩 󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤󰁥 A󰁳󰁳󰁥󰁧󰁵󰁲󰁡󰃧󰃣󰁯); 󰁉󰁓󰁑C  󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤 󰁯󰁮 󰁑󰁵󰁡󰁬󰁩󰁴󰁹 󰁃󰁯󰁮󰁴󰁲󰁯󰁬 (N󰁯 󰁉󰁓󰁑C  (N󰁯󰁲󰁭󰁡 󰁲󰁭󰁡󰁳󰁳 I󰁮 I󰁮󰁴󰁥󰁲 󰁴󰁥󰁲󰁮󰁡󰁣 󰁮󰁡󰁣󰁩󰁯󰁮 󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤󰁥 Q󰁵󰁡󰁬󰁩󰁤󰁡󰁤󰁥); 󰁉󰁓󰁒E  󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤 󰁮 󰁒󰁥󰁶󰁩󰁥󰁷 󰁅󰁮󰁧󰁡󰁧󰁥󰁭󰁥󰁮󰁴 (N󰁯 󰁉󰁓󰁒E  N󰁯󰁲󰁭 󰁲󰁭󰁡󰁳 󰁡󰁳 I󰁮󰁴󰁥󰁲 󰁮󰁴󰁥󰁲󰁮󰁡 󰁮󰁡󰁣󰁣󰁩 󰁮󰁡󰁩󰁳 󰁤󰁥 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯); 󰁉󰁓󰁒󰁓  󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁓󰁴󰁡󰁮󰁤󰁡󰁲 󰁉󰁓󰁒󰁓  R󰁥󰁬󰁡󰁣󰁩󰁯󰁮󰁡󰁤󰁯󰁳);

󰁯󰁮 󰁒󰁥󰁬󰁡󰁴󰁥󰁤 󰁓󰁥󰁲󰁶󰁩󰁣󰁥󰁳 (N󰁯󰁲󰁭󰁡󰁳 I󰁮󰁴󰁥󰁲󰁮 󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 S󰁥󰁲󰁶󰁩󰃧󰁯󰁳

󰁎󰁯󰁲󰁭󰁡 󰁎󰁯󰁲 󰁭󰁡󰁳󰁳 󰁉󰁮󰁴󰁥 󰁉󰁮󰁴󰁥󰁲󰁮󰁡 󰁲󰁮󰁡󰁣󰁩󰁯 󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁮󰁡󰁩󰁳 󰁤 󰁤󰁥 󰁥 C󰁯󰁮󰁴 C󰁯󰁮󰁴󰁲󰁲󰁯󰁬󰁯 󰁤󰁥 󰁑󰁵󰁡󰁬󰁩󰁤󰁡󰁤󰁥 (󰁉󰁓󰁑C): (󰁉󰁓󰁑C): S󰁥󰁲󰁶󰁥󰁭 󰁰󰁡󰁲󰁡 󰁧󰁡󰁲󰁡󰁮󰁴󰁩󰁲 󰁯 󰁣󰁯󰁮󰁴󰁲󰁯󰁬󰁯 󰁤󰁥 󰁱󰁵 󰁱󰁵󰁡󰁬 󰁡󰁬󰁩󰁤 󰁩󰁤󰁡󰁤 󰁡󰁤󰁥󰁥 󰁰 󰁰󰁡󰁲 󰁡󰁲󰁡󰁡 󰁡󰁡󰁳󰁳 󰁦󰁩󰁲 󰁦󰁩󰁲󰁭󰁡 󰁭󰁡󰁳󰁳 󰁱 󰁱󰁵󰁥 󰁵󰁥 󰁥󰁦󰁥󰁣 󰁥󰁦󰁥󰁣󰁴󰁵 󰁴󰁵󰁡󰁭 󰁡󰁭 󰁡 󰁤󰁩󰁴󰁯󰁲󰁩󰁡󰁳 󰁥 󰁲󰁥󰁶󰁩󰁳󰃵󰁥󰁳 󰁤󰁥 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡 󰁨󰁩󰁳󰁴󰃳󰁲󰁩󰁣 󰁲󰁥󰁬󰁡󰁣󰁩󰁯󰁮󰁡󰁤󰁯󰁳.

󰁎󰁯󰁲󰁭󰁡 󰁉󰁓A 200 󰁉󰁓A 210 󰁉󰁓A 220 󰁉󰁓A 230 󰁉󰁓A 240 󰁉󰁓A 250  250  󰁉󰁓A 300

󰁥 󰁯󰁵 󰁯󰁵󰁴󰁲󰁯󰁳 󰁴󰁴󰁲󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤 󰁤󰁥󰁥 󰁧󰁧󰁡󰁡󰁲󰁡󰁮󰁴󰁩󰁡 ((A A󰁳󰁳 󰁧󰁵󰁲󰁡󰃧󰃣󰁯) 󰁥 󰁳󰁥󰁲󰁶󰁩󰃧󰁯󰁳

( 󰁉󰁓A󰂴󰁳) 󰁎󰁯󰁲󰁭󰁡󰁳 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 DA 󰁉󰁆AC (󰁉󰁓A󰂴󰁳) A󰁳󰁳󰁵󰁮󰁴󰁯 O󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁯 O󰁢󰁪󰁥 󰁣󰁴󰁩󰁶󰁯 󰁥 P󰁲󰁩󰁮󰁣 P󰁲󰁩󰁮󰁣󰃭󰁰󰁩 󰃭󰁰󰁩󰁯󰁳 B󰃡󰁳󰁩󰁣󰁯󰁳 󰁱󰁵󰁥 R󰁥󰁧󰁥󰁭 󰁡 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩 󰁤󰁥 D󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 F󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡  C󰁯󰁮󰁤󰁩󰃧󰃵󰁥󰁳 󰁤󰁯󰁳 C󰁯󰁭󰁰󰁲󰁯󰁭󰁩󰁳󰁳󰁯󰁳 󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡  R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡  C󰁯󰁮󰁴󰁲󰁯 C󰁯󰁮 󰁴󰁲󰁯󰁬󰁯 󰁬󰁯 󰁤󰁥 Q󰁵󰁡 Q󰁵󰁡󰁬󰁩󰁤 󰁬󰁩󰁤󰁡󰁡 󰁥 󰁤󰁯 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯 󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡  󰁤󰁩󰁴󰁯󰁲󰁩󰁡   D󰁯󰁣󰁵󰁭󰁥󰁮󰁴󰁡󰃧󰃣󰁯 󰁤󰁥 A 󰁤󰁩󰁴󰁯󰁲󰁩󰁡 F󰁲󰁡󰁵󰁤󰁥󰁳 󰁥 E󰁲󰁲󰁯󰁳  E󰁲󰁲󰁯󰁳  R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩 󰁤󰁡󰁳 D󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 C󰁯󰁮 C󰁯󰁮󰁳󰁩󰁤 󰁳󰁩󰁤󰁥󰁲󰁡 󰁥󰁲󰁡󰃧󰃵󰁥 󰃧󰃵󰁥󰁳󰁳 󰁤󰁡󰁳 L 󰁩󰁳 󰁥 󰁤󰁯󰁳 R󰁥󰁧󰁵󰁬󰁡󰁭󰁥󰁮󰁴󰁯󰁳 󰁮󰁡 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩 F󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳   F󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡   P󰁬󰁡󰁮󰁥󰁡󰁭󰁥󰁮 P󰁬󰁡󰁮󰁥 󰁡󰁭󰁥󰁮󰁴󰁯 󰁴󰁯 󰁤󰁥 󰁵󰁭 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 P󰃡󰁧󰁩󰁮󰁡 8 󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

( 󰁉󰁓A󰂴󰁳) 󰁎󰁯󰁲󰁭󰁡󰁳 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 DA 󰁉󰁆AC (󰁉󰁓A󰂴󰁳) A󰁳󰁳󰁵󰁮󰁴󰁯 󰁎󰁯󰁲󰁭󰁡 3 󰁮󰁴󰁩󰁤󰁡󰁤 󰁤󰁡󰁤󰁥, 󰁥, 󰁤󰁯 󰁳󰁳󰁥󰁵 󰁥󰁵 󰁭󰁥󰁩 󰁭󰁥󰁩󰁯 󰁯 󰁥󰁥󰁮󰁶󰁯 󰁮󰁶󰁯󰁬󰁶󰁥 󰁬󰁶󰁥󰁮󰁴󰁥 󰁮󰁴󰁥 󰁥 󰁡󰁡󰁶󰁡󰁬 󰁶󰁡󰁬󰁩󰁡󰃧󰃣󰁯 󰁤󰁯󰁳 󰁲󰁩󰁳󰁣󰁯󰁳 󰁤󰁥 󰁉󰁓A 315   C󰁯󰁭󰁰󰁲󰁥󰁥󰁮󰁳󰃣󰁯 󰁤󰁡 E󰁮󰁴󰁩 󰁤󰁩󰁳󰁴󰁯󰁲󰃧󰃵󰁥󰁳 󰁭󰁡󰁴󰁥󰁲󰁩󰁡󰁩󰁳  󰁭󰁡󰁴󰁥󰁲󰁩󰁡󰁩󰁳  󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡   󰁉󰁓A 320 M󰁡󰁴󰁥󰁲󰁩󰁡󰁬󰁩󰁤󰁡󰁤󰁥 󰁤󰁥 R󰁥 󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁉󰁓A 󰁉󰁓A 330 402 󰁉󰁓A 500 󰁉󰁓A 501 󰁉󰁓A 505 󰁉󰁓A 510 󰁉󰁓A 520 󰁉󰁓A 530 󰁉󰁓A 540 󰁉󰁓A 545 󰁉󰁓A 550 󰁉󰁓A 560 󰁉󰁓A 570 󰁉󰁓A 580 󰁉󰁓A 600 󰁉󰁓A 610 󰁉󰁓A 620 󰁉󰁓A 700 󰁉󰁓A 701 󰁉󰁓A 710 󰁉󰁓A 720 󰁉󰁓A 800

󰁉A󰁐󰁓 1000 󰁉A󰁐󰁓 1004 󰁉A󰁐󰁓 1005  󰁉A󰁐󰁓 1006  󰁉A󰁐󰁓 1010  󰁉A󰁐󰁓 1012  󰁉A󰁐󰁓 1013  󰁉A󰁐󰁓 1014 

󰁤󰁩󰁴󰁯󰁲 R󰁥󰁬󰁡󰁴󰁩󰁶󰁡󰁭󰁥󰁮󰁴󰁥 󰁡󰁯󰁳 R󰁩󰁳󰁣󰁯󰁳 A󰁶󰁡󰁬󰁩󰁡󰁤󰁯󰁳 A󰁶󰁡󰁬󰁩󰁡󰁤󰁯󰁳  P 󰁮󰁴 R󰁥󰁬󰁡󰁴󰁩󰁶󰁡󰁳 󰁡 E󰁮󰁴󰁩󰁤󰁡󰁤󰁥󰁳 󰁱󰁵󰁥  󰁴󰁩󰁬󰁩󰁺󰁥󰁭 E󰁭󰁰󰁲󰁥󰁳󰁡󰁳 󰁤󰁥 C󰁲󰁯󰁯󰁮󰁣󰁳󰁥󰁩󰁤󰁤󰁥󰁩󰁭 󰁲󰁡󰁥󰃧󰁮󰁴󰁯 󰃵󰁥󰁯󰁳󰁳 󰁤󰁤󰁥󰁯 RA 󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁰󰁲󰁥󰁳󰁴󰁡󰃧󰃣󰁯 󰁤󰁥 󰁳󰁥󰁲󰁶󰁩󰃧󰁯󰁳  P󰁲󰁯󰁶󰁡 󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 A󰁵󰁤󰁩 󰁤󰁩󰁴󰁯 󰁴󰁯󰁲󰁩 󰁲󰁩󰁡󰁡 󰀭 C󰁯 C󰁯󰁮󰁳 󰁮󰁳󰁩󰁤 󰁩󰁤󰁥󰁲 󰁥󰁲󰁡󰃧 󰁡󰃧󰃵󰁥 󰃵󰁥󰁳󰁳 A󰁤 A󰁤󰁩󰁣 󰁩󰁣󰁩󰁯 󰁩󰁯󰁮󰁡 󰁮󰁡󰁩󰁳 󰁩󰁳 R󰁥󰁬󰁡󰁴󰁩󰁶󰁡󰁳 󰁡 R󰁵󰁢󰁲󰁩󰁣󰁡󰁳 P󰁲󰁯󰁶󰁡 󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵 E󰁳󰁰󰁥󰁣󰃭󰁦󰁩󰁣󰁡󰁳 C󰁯󰁮󰁦󰁩󰁲󰁭󰁡󰃧󰃵󰁥󰁳 E󰁸󰁴󰁥󰁲󰁮󰁡󰁳 T󰁲󰁡󰁢 T󰁲󰁡󰁢󰁡󰁬 󰁡󰁬󰁨󰁯 󰁨󰁯󰁳󰁳 I󰁮󰁩󰁣 I󰁮󰁩󰁣󰁩󰁡 󰁩󰁡󰁩󰁳 󰁩󰁳 󰀭 S 󰁬󰁤󰁯󰁳 󰁤󰁥 A󰁢󰁥󰁲󰁴󰁵󰁲󰁡 P󰁲󰁯󰁣󰁥󰁤󰁩󰁭󰁥󰁮󰁴󰁯󰁳 A󰁮󰁡󰁬󰃭 󰁴󰁩󰁣󰁯󰁳 A󰁭󰁯󰁳󰁴󰁲󰁡󰁧󰁥󰁭 󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁥 O󰁵󰁴󰁲󰁡󰁳 F󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 T󰁥󰁳󰁴󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯/A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤 E󰁳󰁴󰁩󰁭󰁡󰁴󰁩󰁶󰁡󰁳 C󰁯󰁮󰁴󰁡󰁢󰁩󰁬󰃭󰁳󰁴󰁩󰁣󰁡󰁳 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁡󰁳 󰁤󰁡󰁳 M󰁥󰁮󰁳󰁵󰁲󰁡󰃧󰃵󰁥󰁳 󰁡󰁯 J󰁵󰁳󰁴󰁯 V󰁡󰁬󰁯󰁲 󰁥 󰃠󰁳 D󰁩󰁶󰁵󰁬󰁧󰁡󰃧󰃵󰁥󰁳 P󰁡󰁲󰁴󰁥󰁳 R󰁥󰁬󰁡󰁣󰁩󰁯󰁮󰁡󰁤󰁡󰁳 A󰁣󰁯󰁮󰁴󰁥󰁣󰁩󰁭󰁥󰁮󰁴󰁯󰁳 S󰁵󰁢󰁳󰁥󰁱󰁵󰁥󰁮󰁴󰁥󰁳 C󰁯󰁮󰁴󰁩󰁮󰁵󰁩󰁤󰁡󰁤󰁥 D󰁥󰁣󰁬󰁡󰁲󰁡󰃧󰃵󰁥󰁳 󰁤󰁯 󰃓󰁲󰁧󰃣󰁯 󰁤󰁥 G󰁥󰁳󰁴󰃣󰁯 A U󰁴󰁩 U󰁴󰁩󰁬󰁩 󰁬󰁩󰁺󰁡 󰁺󰁡󰃧󰃣 󰃧󰃣󰁯 󰁯󰁤 󰁤󰁯 󰁯 TT󰁲󰁡 󰁲󰁡󰁢 󰁢 󰁬󰁨󰁯 󰁤󰁥 󰁯󰁵󰁴󰁲󰁯 R󰁥󰁶󰁩󰁳󰁯󰁲/A󰁵󰁤󰁩󰁴󰁯󰁲 A U󰁴󰁩 U󰁴󰁩󰁬󰁩 󰁬󰁩󰁺󰁡 󰁺󰁡󰃧󰃣 󰃧󰃣󰁯 󰁯󰁤 󰁤󰁯 󰁯 TT󰁲󰁡 󰁲󰁡󰁢 󰁢 󰁬󰁨󰁯 󰁤󰁡 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 I󰁮󰁴󰁥󰁲󰁮󰁡 A U󰁴󰁩 U󰁴󰁩󰁬󰁩 󰁬󰁩󰁺󰁡 󰁺󰁡󰃧󰃣 󰃧󰃣󰁯 󰁯󰁤 󰁤󰁯 󰁯 TT󰁲󰁡 󰁲󰁡󰁢 󰁢 󰁬󰁨󰁯 󰁤󰁥 󰁵󰁭 P󰁥󰁲󰁩󰁴󰁯 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁴󰁥 󰁴󰁥 󰁳󰁯󰁢󰁲󰁥 󰁵󰁭 󰁣󰁯󰁮 󰁣󰁯󰁮󰁪󰁵󰁮󰁴󰁯 󰁪󰁵󰁮󰁴󰁯 󰁣󰁯󰁭󰁰󰁬󰁥 󰁣󰁯󰁭󰁰󰁬󰁥󰁴󰁯 󰁤󰁥 󰁤󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 O R󰁥󰁬󰁡󰁴 R󰁥󰁬󰁡󰁴󰃳󰁲󰁩 󰃳󰁲󰁩󰁯 󰁯 󰁤󰁯 󰁡󰁵󰁤 󰁡󰁵󰁤󰁩󰁴 󰁩󰁴 󰁲 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 󰁰󰁡󰁲󰁡 󰁦󰁩󰁮󰁳 󰁧󰁥󰁲󰁡󰁩󰁳 M󰁯󰁤󰁩󰁦󰁩󰁣 󰁦󰁩󰁣󰁡󰃧󰃵󰁥 󰃵󰁥󰁳󰁳 󰁡󰁡󰁯 󰁯R R󰁥󰁥󰁬 󰁴󰃳󰁲󰁩󰁯 󰁤󰁯 R󰁥󰁶󰁩󰁳󰁯󰁲/A󰁵󰁤󰁩󰁴󰁯󰁲 C󰁯󰁭󰁰󰁡󰁲󰁡󰁴󰁩󰁶󰁯󰁳 󰁤󰁯󰁣 󰁯󰁣󰁵󰁭 󰁵󰁭󰁥󰁥󰁮󰁴󰁯󰁳 󰁴󰁯󰁳 󰁱 󰁱󰁵󰁥 󰁵󰁥 󰁩󰁮󰁴󰁥 󰁮󰁴󰁥󰁧󰁲󰁥 󰁧󰁲󰁥󰁭 D D󰁥󰁥󰁭󰁯 󰁭󰁯󰁮 󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 F󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 O󰁵󰁴󰁲󰁡󰁳 I󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃵󰁥 󰁥󰁭 󰁤 A󰁵󰁤󰁩󰁴󰁡󰁤󰁡󰁳/R󰁥󰁶󰁩󰁳󰁴󰁡󰁳 O R󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯 󰁤󰁯 󰁲󰁥 󰁩󰁳󰁯󰁲/󰁡󰁵󰁤󰁩󰁴󰁯󰁲 󰁳󰁯󰁢󰁲󰁥 󰁣󰁯󰁭󰁰󰁲󰁯󰁭󰁩󰁳󰁳󰁯󰁳 󰁤󰁥 󰁲󰁥󰁶󰁩󰁳󰃣󰁯/󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁣󰁯󰁭 󰁦󰁩󰁮󰁡󰁬󰁩󰁤󰁡󰁤󰁥󰁳 󰁥󰁳󰁰󰁥󰁣󰁩󰁡󰁩󰁳 󰁒󰁥󰁣󰁯󰁭󰁥󰁮󰁤󰁡󰃧󰃵󰁥󰁳/D 󰁣󰁬󰁡󰁲󰁡󰃧 󰁣󰁬󰁡󰁲󰁡󰃧󰃵󰁥󰁳 󰃵󰁥󰁳 󰁐󰁲󰃡 󰁐󰁲󰃡󰁴󰁩󰁣󰁡󰁳 󰁴󰁩󰁣󰁡󰁳 󰁉󰁮 󰁉󰁮󰁴󰁥󰁲󰁮󰁡 󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤 󰁤󰁥 󰁥 A󰁵󰁤󰁩󰁴 A󰁵󰁤󰁩󰁴󰁯 󰁯󰁲󰁩󰁡 (󰁉A󰁐󰁓)  (󰁉A󰁐󰁓)  P󰁲󰁯󰁣󰁥󰁤󰁩󰁭󰁥󰁮󰁴󰁯󰁳 󰁤󰁥 󰁣󰁯󰁮󰁦󰁩󰁲󰁭󰁡󰃧󰃣󰁯 󰁥󰁮󰁴󰁲󰁥 B󰁡󰁮󰁣󰁯󰁳 A󰁳 󰁲󰁥󰁬󰁡󰃧󰃵󰁥󰁳 󰁥󰁮󰁴󰁲󰁥 󰁥󰁮 󰁥󰁮󰁴󰁩 󰁴󰁩󰁤󰁡 󰁤󰁡󰁤󰁥 󰁤󰁥󰁳󰁳 󰁤 󰁤󰁥󰁥 󰁳󰁳󰁵󰁰 󰁵󰁰󰁥󰁲 󰁥󰁲󰁶󰁩 󰁶󰁩󰁳󰃣 󰁳󰃣󰁯 󰁯 󰁢 󰁢󰁡󰁮 󰁡󰁮󰁣󰃡 󰁣󰃡󰁲󰁩 󰁲󰁩󰁡󰁡 󰁥 󰁯󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁥󰁸󰁴󰁥󰁲󰁮󰁯󰁳 󰁤󰁯󰁳 B󰁡󰁮󰁣󰁯󰁳 C󰁯󰁮 󰁯󰁮󰁳󰁩 󰁳󰁩󰁤󰁥 󰁤󰁥󰁲󰁡 󰁲󰁡󰃧󰃧󰃵󰁥 󰃵󰁥󰁳󰁳 E󰁳󰁰 E󰁳󰁰󰁥󰁣󰁩󰁡󰁩󰁳 󰁮󰁡 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁥 P󰁥󰁱󰁵󰁥󰁮󰁡󰁳 E󰁮󰁴󰁩󰁤󰁡󰁤󰁥󰁳 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁥 D󰁥󰁭 󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 F󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 󰁤󰁥 B󰁡󰁮󰁣󰁯󰁳 A 󰁣󰁯󰁮󰁳󰁩󰁤󰁥󰁲󰁡󰃧󰃣󰁯 󰁤󰁥 󰁭󰁡 󰁭󰁡󰁴󰃩 󰁴󰃩󰁲󰁩 󰁲󰁩󰁡󰁳 󰁡󰁳 󰁡󰁭 󰁡󰁭󰁢󰁩 󰁢󰁩󰁥󰁥󰁮󰁴󰁡󰁩 󰁮󰁴󰁡󰁩󰁳󰁳 󰁮 󰁮󰁡󰁡 󰁡󰁡󰁵󰁤 󰁵󰁤󰁩󰁴 󰁩󰁴󰁯󰁲 󰁯󰁲󰁩󰁡 󰁩󰁡 󰁤 󰁤󰁥󰁥 󰁤 󰁤󰁥󰁭 󰁥󰁭󰁯󰁮 󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁥 󰁩󰁮󰁳󰁴󰁲󰁵󰁭󰁥󰁮󰁴󰁯󰁳 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁯󰁳 󰁤󰁥󰁲󰁩󰁶󰁡󰁤󰁯󰁳 C󰁯󰁭󰃩󰁲󰁣 C󰁯󰁭 󰃩󰁲󰁣󰁩󰁯 󰁩󰁯 E󰁬󰁥 E󰁬󰁥󰁣󰁴󰁲 󰁣󰁴󰁲󰃳󰁮 󰃳󰁮󰁩󰁣󰁯 󲀓 󰁥󰁦󰁥󰁩󰁴󰁯 󰁮󰁡 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁤󰁥 󰁤󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 O 󰁲󰁥󰁬󰁡󰁴󰁯 󰁰 󰁰󰁥󰁥󰁬󰁯󰁳 󰁡󰁡󰁵 󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁳󰁯󰁢󰁲󰁥 󰁯 󰁣󰁵󰁭󰁰󰁲󰁩󰁭󰁥󰁮󰁴󰁯 󰁤󰁡󰁳 IFRS4 

3

 A󰁳 ISA󰁳 ISA󰁳 31 315, 5, 33 330 0 󰁥 50 500 0 󰁩󰁮󰁴 󰁩󰁮󰁴󰁥󰁧 󰁥󰁧󰁲󰁡 󰁲󰁡󰁭 󰁭 󰁡󰁳 󰁡󰁳 󰁣󰁣󰁨 󰁨󰁡󰁭󰁡󰁤󰁡󰁳 󰁡󰁭󰁡󰁤󰁡󰁳 󰁁󰁵󰁤󰁩󰁴  󰁁󰁵󰁤󰁩󰁴 󰁒󰁩󰁳󰁫 󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳 (N󰁯󰁲󰁭󰁡󰁳 󰁓󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳  (N󰁯󰁲󰁭󰁡󰁳 󰁤󰁯 R󰁩󰁳󰁣󰁯 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡)

P󰃡󰁧󰁩󰁮󰁡 9 󰁤󰁥 13 13  

 

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡  

󰁉󰁓󰁒E 2400 󰁉󰁓󰁒E 2410

󰁎󰁯󰁲󰁭󰁡󰁳 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 󰁔󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤󰁥 󰁒󰁥󰁶󰁩󰁳󰃣󰁯 (󰁉󰁓󰁒E) T󰁲󰁡󰁢 T󰁲󰁡󰁢󰁡󰁬 󰁡󰁬󰁨󰁯 󰁨󰁯󰁳󰁳 󰁤󰁥 R󰁥 R󰁥󰁶󰁩 󰁶󰁩 󰃣󰁯 󰁤󰁥 󰁤󰁥󰁭󰁯󰁮󰁳󰁴󰁲󰁡󰃧󰃵󰁥󰁳 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡󰁳 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡 󰁩󰁲󰁡 󰁩󰁮 󰁩󰁮󰁴󰁥󰁲󰁣󰁡 󰁴󰁥󰁲󰁣󰁡󰁬󰁡󰁲 󰁬󰁡󰁲 󰁲󰁥 󰁲󰁥󰁡󰁬󰁩󰁺󰁡 󰁡󰁬󰁩󰁺󰁡󰁤󰁡 󰁤󰁡 󰁰󰁥󰁬 󰁰󰁥󰁬󰁯 󰁯 󰁡󰁵󰁤󰁩󰁴󰁯󰁲 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁴󰁥 󰁤󰁡 R󰁥󰁶󰁩󰁳󰃣 󰁶󰁩󰁳󰃣󰁯 󰁯󰁤 󰁤󰁥󰁥 󰁩󰁩󰁮󰁦 󰁮󰁦󰁯󰁲 󰁯󰁲󰁭 󰁭 󰃧󰃣󰁯 󰁦󰁩󰁮󰁡󰁮󰁣󰁥 󰁥󰁮󰁴󰁩󰁤󰁡󰁤󰁥

󰁉󰁓AE 3400

E)   󰁎󰁯󰁲󰁭󰁡󰁳 󰁉󰁮󰁴󰁥 󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 󰁔󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁤󰁥 A󰁳󰁳󰁥󰁧󰁵󰁲󰁡󰃧󰃣󰁯 (󰁉󰁓 E) 󰁧󰁵󰁲󰁡󰃧 󰁡󰃧󰃣󰁯 󰃣󰁯 󰁱󰁵󰁥 󰁮󰃣󰁯 󰁳󰁥󰁪 󰁳󰁥󰁪󰁡󰁭 󰁡󰁭 󰁡󰁵󰁤 󰁡󰁵󰁤󰁩󰁴󰁯 󰁩󰁴󰁯󰁲󰁩󰁡 󰁲󰁩󰁡󰁳󰁳 󰁯󰁵 󰁲󰁥󰁶󰁩󰁳󰃵󰁥󰁳 󰁤󰁥 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳  󰁤󰁥 󰁡󰁳󰁳 󰁧󰁵󰁲 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡 󰁨󰁩󰁳󰁴󰃳󰁲󰁩󰁣 O 󰁥󰁸󰁡󰁭󰁥 󰁤󰁥 󰁩󰁮󰁦󰁯󰁲 󰁡󰃧󰃣󰁯 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡 󰁰󰁲󰁯󰁳󰁰󰁥󰁣󰁴󰁩󰁶󰁡

󰁉󰁓AE 4400 󰁉󰁓AE 4410

󰁎󰁯󰁲󰁭󰁡󰁳 󰁉󰁮 󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁥 󰁓󰁥󰁲󰁶󰁩󰃧󰁯󰁳 󰁒󰁥󰁬󰁡󰁣󰁩󰁯󰁮󰁡󰁤󰁯󰁳 (󰁉󰁓󰁒󰁓)  󰁬󰁩󰁺󰁡 󰁺󰁡󰁲󰁲 󰁰󰁲󰁯󰁣 󰁰󰁲󰁯󰁣󰁥󰁤 󰁥󰁤󰁩󰁭 󰁩󰁭󰁥󰁮 󰁥󰁮󰁴󰁯 󰁴󰁯󰁳󰁳 󰁡󰁣 󰁡󰁣󰁯󰁲 󰁯󰁲󰁤󰁡 󰁤󰁡󰁤󰁯 󰁤󰁯󰁳󰁳 󰁲󰁥󰁬󰁡 󰁲󰁥󰁬󰁡󰁴󰁩 󰁴󰁩󰁶󰁯 󰁶󰁯󰁳󰁳 󰁡 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳  󰁰 󰁰󰁡󰁡󰁲󰁡 󰁲󰁲󰁥󰁥 󰁬󰁩 T󰁲󰁡󰁢󰁡󰁬󰁨󰁯󰁳 󰁰󰁡󰁲󰁡 󰁣󰁯 󰁰󰁩󰁬󰁡󰁲 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁦󰁩󰁮󰁡󰁮󰁣󰁥󰁩󰁲󰁡

󰁉󰁓AE 3000

P󰁡󰁲󰁡 󰁴󰁥󰁲󰁭󰁩󰁮󰁡󰁲, 󰁮󰁯 󰁱󰁵󰁡󰁤󰁲󰁯 󰁡󰁢󰁡󰁩󰁸 󰁲󰁥󰁳󰁵󰁭󰁩󰁭󰁯󰁳 󰁥 󰁥󰁳󰁱󰁵󰁥󰁭󰁡󰁴󰁩󰁺󰁡󰁭󰁯󰁳 󰁡󰁬󰁧󰁵󰁮󰁳 󰁤󰁯󰁳 󰁴󰁥󰁲󰁭󰁯󰁳 󰁵󰁴󰁩󰁬󰁩󰁺󰁡󰁤󰁯󰁳 󰁰󰁥󰁬󰁡 IFAC, 󰁴󰁲󰁡󰁤󰁵󰁺󰁩󰁤󰁯󰁳 󰁰󰁡󰁲󰁡 󰁡 󰁬󰃭󰁮󰁧󰁵󰁡 P󰁯󰁲󰁴󰁵󰁧󰁵󰁥󰁳󰁡.   󰁔󰁥󰁲󰁭󰁩󰁮󰁯󰁬󰁯 󰁔󰁥󰁲󰁭󰁩󰁮 󰁯󰁬󰁯󰁧󰁩󰁡 󰁧󰁩󰁡 󰁤󰁡 󰁏󰁒 󰁏󰁒󰁏C 󰁏C G󰁡󰁲󰁡󰁮󰁴󰁩󰁡 󰁤󰁥 F󰁩󰁡󰁢󰁩󰁬󰁩󰁤󰁡󰁤󰁥 R󰁥󰁶󰁩󰁳󰃣󰁯 L󰁥󰁧󰁡󰁬 󰁤󰁥 C󰁯󰁮󰁴󰁡󰁳 R󰁥󰁶󰁩󰁳󰁯󰁲 O󰁦󰁩󰁣󰁩󰁡󰁬 󰁤󰁥 C󰁯󰁮󰁴󰁡󰁳 C󰁥󰁲󰁴󰁩󰁦󰁩󰁣󰁡󰃧󰃣󰁯 L󰁥󰁧󰁡󰁬 󰁤󰁥 C󰁯󰁮󰁴󰁡󰁳 E󰁸󰁡󰁭󰁥 S󰁩󰁭󰁰󰁬󰁩󰁦󰁩󰁣󰁡󰁤󰁯

󰁔󰁥󰁲󰁭󰁩󰁮󰁯󰁬󰁯󰁧󰁩󰁡 󰁤󰁡 󰁉󰁆AC  󰁁󰁳󰁳󰁵󰁲󰁡󰁮󰁣󰁥  󰁁󰁵󰁤󰁩󰁴  󰁁󰁵󰁤󰁩󰁴󰁯󰁲  󰁁󰁵󰁤󰁩󰁴󰁯󰁲󰂴󰁳 󰁒󰁥󰁰󰁯󰁲󰁴 󰁒󰁥󰁰󰁯󰁲󰁴 󰁒󰁥󰁶󰁩󰁥󰁷

󰁎󰁥 󰁴󰁥 󰁆󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 A󰁳󰁳󰁥󰁧󰁵󰁲󰁡󰃧󰃣 /G󰁡󰁲󰁡󰁮󰁴󰁩󰁡 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 A󰁵󰁤󰁩󰁴󰁯󰁲 R󰁥󰁬󰁡󰁴󰃳󰁲󰁩󰁯 󰁤 A󰁵󰁤󰁩󰁴󰁯󰁲 R󰁥󰁶󰁩󰁳󰃣󰁯

2.3.  󲀓󲀓 󰁉󰁉A 󲀓 󰁉󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁏󰁦 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁬 A󰁵󰁤󰁩󰁴󰁯󰁲󰁳   (󰁉󰁉󰁁))) 󰃩 󰁵󰁭󰁡 (󰁔󰁨󰁥 󰁉󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁥 󰁯󰁦 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁬 󰁁󰁵󰁤󰁩󰁴󰁯󰁲󰁳 (󰁉󰁉󰁁) F󰁵󰁮󰁤󰁡󰁤󰁯 󰁥󰁭 1941, 󰁯 I󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁯 󰁤 A󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 I󰁮󰁴󰁥󰁲󰁮󰁯󰁳 (󰁔󰁨󰁥 󰁡󰁳󰁳󰁯󰁣󰁩󰁡󰃧󰃣󰁯 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁩󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁬 󰁣󰁯󰁭 󰁳󰁥󰁤󰁥 󰁥󰁭 A󰁬󰁴󰁡󰁭󰁯󰁮󰁴󰁥 S󰁰󰁲󰁩󰁮󰁧󰁳, F󰁬󰃳󰁲󰁩󰁤󰁡, EUA. O IIA 󰃩 󰁡 󰁶󰁯󰁺 󰁧󰁬󰁯󰁢󰁡󰁬 󰁤󰁡 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰃣󰁯 󰁤󰁥  󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩 󰁩󰁮󰁴󰁥󰁲󰁮󰁡, 󰁣󰁯󰁭 󰁡󰁵󰁴󰁯󰁲󰁩󰁤󰁡󰁤󰁥 󰁲󰁥󰁣󰁯󰁮󰁨󰁥󰁣󰁩󰁤󰁡, 󰁬󰃭󰁤 󰁲 󰁤󰁥 󰁣󰁯󰁮󰁨󰁥󰁣󰁩󰁭󰁥󰁮󰁴󰁯󰁳, 󰁰󰁲󰁩󰁮󰁣󰁩󰁰󰁡󰁬 󰁰󰁲󰁯󰁭󰁯󰁴󰁯󰁲 󰁥 󰁦󰁵󰁮󰃧󰃣󰁯 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡. O󰁳 󰁳󰁥󰁵󰁳 󰁭 󰁭󰁢󰁲󰁯󰁳 󰁴󰁲󰁡󰁢󰁡󰁬󰁨󰁡󰁭 󰁥󰁭 󰁡󰁵󰁤󰁩 󰁡󰁵 󰁤󰁩󰁴󰁯 󰁴󰁯󰁲󰁩 󰁲󰁩󰁡󰁡 󰁤󰁥󰁦󰁥󰁮󰁳󰁯󰁲 󰁩󰁮󰁴󰁥󰁲󰁮 󰁩󰁮󰁴󰁥 󰁲󰁮󰁡, 󰁡,  󰁥󰁧󰁥󰁳 󰁧󰁥󰁳󰁴󰃣 󰁴󰃣󰁯 󰁯 󰁤󰁥 󰁲󰁩 󰁲󰁩 󰁣󰁯󰁳, 󰁧󰁯󰁶󰁥󰁲󰁮󰁡󰁮󰃧󰁡 󰁧󰁯󰁶󰁥󰁲 󰁮󰁡󰁮󰃧󰁡, , 󰁣󰁯󰁮󰁴󰁲 󰁣󰁯󰁮󰁴󰁲󰁯󰁬󰁥 󰁯󰁬󰁥 󰁩󰁮󰁴󰁥 󰁩󰁮󰁴󰁥󰁲󰁮󰁯, 󰁲󰁮󰁯, 󰁡󰁵󰁤󰁩󰁴󰁯 󰁡󰁵󰁤󰁩 󰁴󰁯󰁲󰁩󰁡 󰁤󰁥 󰁴󰁥󰁣󰁮󰁯󰁬󰁯󰁧󰁩󰁡󰁳 󰁤󰁥 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯, 󰁩󰁮󰁦󰁯󰁲󰁭 󰁡󰃧󰃣󰁯, 󰁥󰁤󰁵󰁣󰁡 󰁥󰁤󰁵󰁣󰁡󰃧󰃣󰁯 󰃧󰃣󰁯 󰁥 󰁳󰁥󰁧󰁵󰁲󰁡󰁮 󰁳󰁥󰁧󰁵󰁲󰁡󰁮󰃧󰁡. 󰁍󰁩󰁳󰁳󰃣󰁯: A 󰁭󰁩󰁳󰁳󰃣󰁯 󰁤󰁯 I󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁯 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 I󰁮󰁴󰁥󰁲󰁮󰁯󰁳 󰃩 󰁦󰁯󰁲󰁮󰁥󰁣󰁥󰁲 󰁬󰁩󰁤󰁥󰁲󰁡󰁮󰃧󰁡 󰁤󰁩󰁮 󰁭󰁩󰁣󰁡 󰁰󰁡󰁲󰁡 󰁡 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰃣󰁯 󰁧󰁬󰁯󰁢󰁡󰁬 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡. 2.3.1.  D󰁥󰁦󰁩󰁮󰁩󰃧󰃣󰁯 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁉󰁮󰁴󰁥󰁲󰁮󰁡 A 󰁡󰁵󰁤 󰁡󰁵󰁤󰁩󰁴 󰁩󰁴󰁯󰁲 󰁯󰁲󰁩󰁡 󰁩󰁡 󰁩󰁮󰁴󰁥 󰁩󰁮󰁴󰁥󰁲󰁮 󰁲󰁮󰁡󰁡 󰃩 󰁵󰁭 󰁵󰁭󰁡󰁡 󰁡󰁡󰁣󰁴 󰁣󰁴󰁩󰁩 󰁡󰁣󰁲󰁥󰁳󰁣󰁥󰁮󰁴󰁡󰁲  󰁶󰁡󰁬󰁯󰁲 󰁥 󰁡 󰁭󰁥󰁬󰁨󰁯󰁲󰁡󰁲 󰁯󰁳 󰁳󰁥󰁵󰁳 󰁳󰁥󰁵󰁳 󰁯󰁢󰁪󰁥󰁣 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁯󰁳 󰁴󰁩󰁶󰁯󰁳,, 󰁡󰁴 󰁡󰁴󰁲󰁡󰁶󰃩󰁳 󰁲󰁡󰁶󰃩󰁳 󰁤󰁥 󰁵 󰁤󰁡 󰁥󰁦󰁩󰁣󰃡󰁣 󰁥󰁦󰁩󰁣󰃡󰁣󰁩󰁡 󰁩󰁡 󰁤󰁯 󰁤󰁯󰁳󰁳 󰁰󰁲 󰁰󰁲󰁯󰁣󰁥󰁳 󰁯󰁣󰁥󰁳󰁳󰁯󰁳 󰁳󰁯󰁳 󰁤󰁥 󰁧󰁧󰁥󰁳 󰁥󰁳

󰁩󰁤󰁡󰁤󰁥 󰁩󰁮󰁤󰁥󰁰󰁥󰁮󰁤󰁥󰁮󰁴󰁥, 󰁤󰁥 󰁧󰁡󰁲󰁡󰁮󰁴󰁩󰁡 󰁥 󰁤󰁥 󰁣󰁯 󰁳󰁵󰁬󰁴󰁯󰁲󰁩󰁡, 󰁤󰁥󰁳󰁴󰁩󰁮󰁡󰁤󰁡 󰁡 󰁳 󰁯󰁰󰁥󰁲󰁡󰃧󰃵󰁥󰁳 󰁤󰁥 󰁵󰁭󰁡 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰃧󰃣󰁯. A󰁪󰁵󰁤󰁡 󰁡 󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰃧󰃣󰁯 󰁡 󰁡󰁬󰁣󰁡󰁮󰃧󰁡󰁲 󰁡 󰁡󰁢󰁯󰁲󰁤󰁡󰁧󰁥󰁭 󰁳󰁩󰁳󰁴󰁥󰁭󰃡󰁴󰁩󰁣󰁡 󰁳󰁩󰁳󰁴󰁥󰁭󰃡󰁴󰁩󰁣󰁡 󰁥 󰁤󰁩󰁳󰁣󰁩󰁰󰁬󰁩󰁮󰁡󰁤󰁡, 󰁮 󰁡󰁶󰁡󰁬󰁩󰁡󰃧󰃣󰁯 󰁥 󰁭󰁥󰁬󰁨󰁯󰁲󰁩󰁡 󰃣󰁯 󰁤󰁥 󰁲󰁩󰁳󰁣󰁯, 󰁣󰁯󰁮󰁴󰁲󰁯󰁬󰁯 󰁥 󰁤󰁥 󰁧󰁯󰁶󰁥󰁲󰁮󰁡󰃧󰃣󰁯.

4

󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳    IFRS 󲀓 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁴󰁩󰁯󰁮󰁡󰁬 󰁆󰁩󰁮󰁡󰁮󰁣󰁩󰁡󰁬 󰁒󰁥󰁰󰁯󰁲󰁴 󰁴󰁡󰁮󰁤󰁡󰁲󰁤󰁳

P󰃡󰁧󰁩󰁮󰁡 10 10 󰁤󰁥  󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

2.3.2.  C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 󰁉󰁮󰁴󰁲󰁯󰁤󰁵󰃧󰃣󰁯 󰁡󰁯 C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 O 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁯 󰁤󰁯 󰁃󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 󰁤󰁯 I󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁯 󰃩 󰁯 󰁤󰁥 󰁰󰁲󰁯󰁭󰁯󰁶󰁥󰁲 󰁵󰁭󰁡 󰁣󰁵󰁬󰁴󰁵󰁲󰁡 󰃩󰁴󰁩󰁣󰁡 󰁮󰁡 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰃣󰁯 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡. 󰃉 󰁮󰁥󰁣󰁥󰁳󰁳󰃡󰁲󰁩󰁯 󰁥 󰁡󰁰󰁲󰁯󰁰󰁲󰁩󰁡󰁤󰁯 󰁤󰁩󰁳󰁰󰁯󰁲 󰁤󰁥 󰁵󰁭 󰁣󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃩󰁴󰁩󰁣󰁡 󰁰󰁡󰁲󰁡 󰁡 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰃣󰁯 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡, 󰁦󰁵󰁮󰁤󰁡󰁭󰁥󰁮󰁴󰁡󰁤󰁡 󰁮󰁡 󰁦󰁩󰁡󰁢󰁩󰁬󰁩󰁤󰁡󰁤󰁥 󰁰󰁯󰁳󰁴󰁡 󰁮󰁡 󰁧󰁯󰁶󰁥󰁲󰁮󰁡󰃧󰃣󰁯, 󰁧󰁥󰁳󰁴󰃣󰁯 󰁤󰁯 󰁲󰁩󰁳󰁣󰁯 󰁥 󰁣󰁯󰁮󰁴󰁲󰁯󰁬󰁯. O C󰃳 C󰃳󰁤󰁩󰁧 󰁤󰁩󰁧󰁯 󰁤 󰁤󰁥󰁥 󰃉󰃉󰁴󰁴󰁩󰁣󰁡 󰁤 󰁤󰁯 󰁯 II󰁮 󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁯 󰁵󰁬󰁴󰁲 󰁬󰁴󰁲󰁡󰁰󰁡 󰁡󰁰󰁡󰁳󰁳󰁡 󰁳󰁳󰁡 󰁡 󰁭󰁥 󰁭󰁥󰁲󰁡 󰁲󰁡 󰁤 󰁤󰁥󰁦󰁩 󰁥󰁦󰁩󰁮󰁩󰃧 󰁮󰁩󰃧󰃣󰁯 󰃣󰁯 󰁤󰁥 A󰁵󰁤 A󰁵󰁤󰁩󰁴 󰁩󰁴󰁯󰁲󰁩 󰁯󰁲󰁩󰁡󰁡 I󰁮 I󰁮󰁴󰁴󰁥󰁲󰁮󰁡, 󰁰󰁡󰁲󰁡 󰁩󰁮󰁣󰁬󰁵󰁩󰁲 󰁤󰁯󰁩󰁳 󰁣󰁯󰁭󰁰󰁯󰁮󰁥󰁮󰁴󰁥󰁳 󰁥󰁳󰁳󰁥󰁮󰁣󰁩󰁡󰁩󰁳: 1.  P󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳 󰁲󰁥󰁬󰁥󰁶󰁡󰁮󰁴󰁥󰁳 󰁰󰁡󰁲 󰁡 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰃣󰁯 󰁥 󰁰󰁲󰃡󰁴󰁩󰁣󰁡 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡; 2.  N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 󰁣󰁯󰁮󰁤󰁵󰁴󰁡 󰁱󰁵󰁥 󰁥󰁧󰁥󰁭 󰁯 󰁣󰁯󰁭󰁰󰁯󰁲󰁴󰁡󰁭󰁥󰁮󰁴󰁯 󰁱󰁵󰁥 󰁳󰁥 󰁥󰁳󰁰󰁥󰁲󰁡 󰁤󰁯󰁳 󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳. A󰁳 󰁎󰁯󰁲󰁭󰁡󰁳 󰁎󰁯󰁲󰁭󰁡󰁳 󰁳  󰁳󰃣󰃣󰁯 󰁵󰁭󰁡 󰁡󰁪󰁵󰁤󰁡 󰁮󰁡 󰁩󰁮 󰁥󰁲󰁰󰁲󰁥󰁴󰁡󰃧󰃣󰁯 󰁤󰁯󰁳 󰁐󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳 󰁐󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳 󰁥󰁭  󰁥󰁭 󰁡󰁰󰁬󰁩󰁣󰁡󰃧󰃵󰁥󰁳 󰁰󰁲󰃡󰁴󰁩󰁣󰁡󰁳 󰁥 󰁤󰁥󰁳󰁴󰁩󰁮󰁡󰁭󰀭󰁳󰁥 󰁡 󰁯󰁲 󰁯󰁲󰁩󰁥 󰁩󰁥󰁮󰁴 󰁮󰁴󰁡󰁲 󰁡󰁲 󰁡 󰁣󰁣󰁯󰁮 󰁯󰁮󰁤󰁵 󰁤󰁵󰁴󰁡 󰁴󰁡 󰃩󰁴 󰃩󰁴󰁩󰁣 󰁩󰁣󰁡󰁡 󰁤󰁯 󰁤󰁯󰁳󰁳 󰁡󰁵 󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳. A 󰁤󰁥󰁳󰁩󰁧󰁮󰁡󰃧󰃣󰁯 󰁤󰁥 󲀜󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳󲀝 󰁰󰁡󰁲󰁡 󰁥󰁦󰁥󰁩󰁴󰁯 󰁤󰁯 󰁣󰁵󰁭󰁰 󰁣󰁵󰁭󰁰󰁲󰁩󰁭 󰁲󰁩󰁭󰁥󰁮󰁴 󰁥󰁮󰁴󰁯 󰁯󰁤 󰁤󰁯 󰁯C C󰃳󰁤󰁩 󰃳󰁤󰁩󰁧󰁯 󰁧󰁯 󰁤 󰁤󰁥󰁥 󰃉󰁴󰁩 󰁴󰁩󰁣󰁡 󰁣󰁡,, 󰁲󰁥 󰁲󰁥󰁦󰁥 󰁦󰁥󰁲󰁥 󰁲󰁥󰀭󰁳 󰀭󰁳󰁥󰁥 󰁡󰁡󰁯󰁳 󰁯󰁳 󰁭󰁥 󰁭󰁥󰁭󰁢 󰁭󰁢󰁲󰁯 󰁲󰁯󰁳󰁳 󰁤󰁯 I󰁮󰁳󰁴 I󰁮󰁳󰁴󰁩󰁴 󰁩󰁴󰁵󰁴󰁯 󰁵󰁴󰁯,, 󰁤󰁥󰁴󰁥󰁮󰁴󰁯󰁲󰁥󰁳 󰁥 󰁣󰁡󰁮󰁤󰁩󰁤󰁡󰁴󰁯󰁳 󰁡 󰁣󰁥󰁲󰁴󰁩󰁦󰁩󰁣󰁡󰃧󰃵󰁥󰁳 󰁣󰁥󰁲󰁴󰁩󰁦󰁩󰁣󰁡󰃧󰃵󰁥󰁳 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁩󰁳 󰁤 I󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁯 󰁥 󰁯󰁵󰁴󰁲󰁡󰁳 󰁥󰁮󰁴󰁩󰁤󰁡󰁤󰁥󰁳 󰁱󰁵󰁥 󰁤󰁥󰁳󰁥 󰁰󰁥󰁮󰁨󰁡󰁭 󰁳󰁥󰁲󰁶󰁩󰃧󰁯󰁳 󰁤󰁥 󰁡󰁵󰁤 󰁵󰁤󰁩󰁩󰁴󰁯󰁲󰁩 󰁴󰁯󰁲󰁩󰁡󰁡 󰁩󰁩󰁮󰁴 󰁮󰁴󰁥󰁲 󰁥󰁲󰁮󰁡 󰁮󰁡,, 󰁡󰁡󰁯 󰁯 󰁡󰁢󰁲 󰁡󰁢󰁲󰁩󰁩󰁧󰁯 󰁤󰁡 󰁤 󰁦󰁩󰁮󰁩󰃧󰃣󰁯 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 I󰁮󰁴󰁥󰁲󰁮󰁡 󰁤󰁯 IIA. A󰁰󰁬󰁩󰁣󰁡󰁢󰁩󰁬󰁩󰁤󰁡󰁤󰁥 󰁥 C󰁵󰁭󰁰󰁲󰁩󰁭󰁥 C󰁵󰁭󰁰󰁲󰁩󰁭󰁥󰁮󰁴󰁯 󰁮󰁴󰁯 󰁯 C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 E󰁳󰁴󰁥 󰁡󰁰󰁬󰁩󰁣󰁡󰀭󰁳󰁥 󰁱󰁵󰁥󰁲 󰃠󰁳 󰁥󰁮󰁴󰁩󰁤󰁡󰁤󰁥󰁳 󰁱󰁵󰁥󰁲 󰁡󰁯󰁳 󰁩󰁮󰁤󰁩󰁶󰃭󰁤󰁵󰁯󰁳, 󰁱󰁵󰁥 󰁰󰁲󰁥󰁳󰁴󰁥󰁭 󰁳󰁥󰁲󰁶󰁩󰃧󰁯󰁳 󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡. O 󰁩󰁮󰁣󰁵󰁭󰁰󰁲󰁩󰁭󰁥󰁮󰁴󰁯 󰁤󰁯 󰁃󰃳 󰁃󰃳󰁤󰁩 󰁤󰁩󰁧󰁯 󰁧󰁯 󰁤󰁥 󰃉󰁴 󰁣󰁡 󰁰󰁯󰁲 󰁰󰁡󰁲 󰁰󰁡󰁲󰁴󰁥 󰁴󰁥 󰁤 󰁤󰁯󰁳 󰁯󰁳 󰁭󰁥 󰁭󰁥󰁭󰁢󰁲 󰁭󰁢󰁲󰁯󰁳 󰁯󰁳 󰁤󰁯 IIA IIA,, 󰁯󰁵 󰁰 󰁰󰁯󰁲 󰁯󰁲 󰁰󰁡󰁲󰁴󰁥 󰁤󰁡󰁱󰁵󰁥󰁬󰁥󰁳 󰁡 󰁱󰁵󰁥󰁭 󰁴󰁥󰁮󰁨󰁡󰁭 󰁴󰁥󰁮󰁨󰁡 󰁭 󰁳󰁩󰁤󰁯 󰁣󰁯󰁮󰁦 󰁣󰁯󰁮󰁦󰁥󰁲󰁩󰁤󰁡 󰁥󰁲󰁩󰁤󰁡󰁳󰁳 󰁯󰁵 󰁳󰁥󰁪󰁡 󰁣󰁡󰁮󰁤󰁩󰁤󰁡󰁴󰁯󰁳 󰁡 󰁣󰁥󰁲󰁴󰁩󰁦󰁩󰁣󰁡󰃧󰃵󰁥󰁳 󰁣󰁥󰁲󰁴󰁩󰁦󰁩󰁣󰁡󰃧󰃵󰁥󰁳 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁩󰁳 󰁤󰁯 IIA, 󰁳󰁥󰁲󰃡 󰁡󰁶󰁡󰁬󰁩󰁡󰁤󰁯 󰁥 󰁡󰁤󰁭󰁩󰁮󰁩󰁳󰁴󰁲󰁡󰁤󰁯 󰁤󰁥 󰁡󰁣󰁯󰁲󰁤󰁯 󰁣󰁯󰁭 󰁯󰁳 E󰁳󰁴󰁡 E󰁳󰁴󰁡󰁴󰁵󰁴 󰁴󰁵󰁴󰁯󰁳 󰁯󰁳 󰁥 󰁡󰁡󰁳󰁳 D󰁩󰁲 D󰁩󰁲󰁥󰁣󰁴 󰁥󰁣󰁴󰁩󰁶󰁡 󰁩󰁶󰁡󰁳󰁳 A󰁤 A󰁤󰁭󰁩󰁮 󰁭󰁩󰁮󰁩󰁳 󰁩󰁳󰁴󰁲󰁡 󰁴󰁲󰁡󰁴󰁩󰁶󰁡󰁳 󰁤󰁯 I󰁮󰁳󰁴󰁩󰁴󰁵󰁴󰁯. A 󰁣󰁩󰁲󰁣󰁵󰁮󰁳󰁴󰃢 󰁣󰁩󰁲󰁣 󰁵󰁮󰁳󰁴󰃢󰁮󰁣󰁩󰁡 󰁮󰁣󰁩󰁡 󰁤󰁥 󰁵󰁭󰁡 󰁤󰁥 󰁤󰁥󰁴󰁥󰁲󰁭󰁩 󰁴󰁥󰁲󰁭󰁩󰁮󰁡 󰁮󰁡󰁤󰁡 󰁣󰁯󰁮󰁤󰁵 󰁣󰁯󰁮󰁤󰁵󰁴󰁡 󰁴󰁡 󰁮󰃣 󰁮󰃣󰁯 󰁯 󰁥󰁳󰁴 󰁥󰁳󰁴󰁡󰁲 󰁡󰁲 󰁭󰁥 󰁭󰁥󰁮󰁣󰁩 󰁮󰁣󰁩󰁯󰁮󰁡 󰁯󰁮󰁡󰁤󰁡 󰁤󰁡 󰁮󰁡 󰁮󰁡󰁳󰁳 N󰁯󰁲 󰁡󰁳 󰁤󰁥 C󰁯󰁮󰁤󰁵󰁴󰁡 󰁮󰃣󰁯 󰁡 󰁩󰁭󰁰󰁥 󰁩󰁭 󰁰󰁥󰁤󰁥 󰁤󰁥 󰁤󰁥 󰁳󰁥 󰁳󰁥󰁲󰁲 󰁣󰁣󰁯󰁮 󰁯󰁮󰁳󰁩 󰁳󰁩󰁤󰁥 󰁤󰁥󰁲󰁡 󰁲󰁡󰁤󰁡 󰁤󰁡 󰁩󰁮󰁡󰁣 󰁩󰁮󰁡󰁣󰁥󰁩󰁴󰃡󰁶󰁥󰁬 󰁯󰁵 󰁤󰁥󰁳󰁯󰁮󰁲󰁯󰁳󰁡, 󰁥 󰁰󰁯󰁲 󰁣󰁯󰁮󰁳󰁥󰁧󰁵󰁩󰁮󰁴󰁥, 󰁯 󰁭󰁥󰁭󰁢󰁲󰁯, 󰁤󰁥󰁴󰁥󰁮󰁴󰁯󰁲 󰁯󰁵 󰁤󰁩󰁳󰁣󰁩󰁰󰁬󰁩󰁮󰁡󰁲. 󰁣󰁡󰁮󰁤󰁩󰁤󰁡󰁴󰁯 󰁡 󰁣󰁥󰁲󰁴󰁩󰁦󰁩󰁣󰁡󰃧󰃣󰁯 󰁥󰁳󰁴󰁡󰁲󰃡 󰁳  󰁪󰁥󰁩󰁴󰁯 󰁡 󰁡󰁣󰃧󰃣󰁯 󰁤󰁩󰁳󰁣󰁩󰁰󰁬󰁩󰁮󰁡󰁲.   2.1.1.1.

 

C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 󲀓 󰁐󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳

O󰁳 󰁡󰁵 󰁡󰁵󰁤󰁩 󰁤󰁩󰁴󰁯 󰁴󰁯󰁲󰁥 󰁲󰁥󰁳󰁳 󰁩󰁩󰁮󰁴 󰁮󰁴󰁥󰁲 󰁥󰁲󰁮󰁯 󰁮󰁯󰁳󰁳 󰁤󰁥󰁶 󰁤󰁥󰁶󰁥󰁲 󰁥󰁲󰃣󰁯 󰃣󰁯 󰁡 󰁬󰁩󰁣󰁡󰁲 󰁥 󰁲󰁥󰁳󰁰󰁥󰁩󰁴󰁡󰁲 󰁯󰁳 󰁳󰁥󰁧󰁵󰁩󰁮󰁴󰁥󰁳 󰁰󰁲󰁩󰁮󰁣󰃭󰁰󰁩󰁯󰁳: 1. 󰁉󰁮󰁴󰁥󰁧󰁲󰁩󰁤󰁡󰁤󰁥 󰁮󰁯󰁳󰁳 󰁧󰁧󰁥󰁲 󰁥󰁲󰁡󰁡 󰁣󰁣󰁯󰁮 󰁯󰁮󰁦󰁩 󰁦󰁩󰁡󰁮 󰁡󰁮󰃧󰁡 󰃧󰁡 󰁥 󰁰 󰁰󰁯󰁲 󰁯󰁲 󰁣󰁯 󰁣󰁯󰁮󰁳 󰁮󰁳󰁥󰁧 󰁥󰁧󰁵󰁩 󰁵󰁩󰁮󰁴 󰁮󰁴󰁥, 󰁥, 󰁰󰁲󰁯󰁰 󰁰󰁲󰁯󰁰󰁯󰁲󰁣󰁩󰁯󰁮󰁡 󰁯 󰁦󰁵󰁮󰁤󰁡󰁭󰁥󰁮󰁴󰁯 A 󰁩󰁮󰁴󰁥 󰁩󰁮󰁴󰁥󰁧󰁲󰁩 󰁧󰁲󰁩󰁤󰁡 󰁤󰁡󰁤󰁥 󰁤󰁥 󰁤 󰁤󰁯󰁳 󰁯󰁳 󰁡󰁡󰁵󰁤󰁩 󰁵󰁤󰁩󰁴󰁯󰁲 󰁴󰁯󰁲󰁥󰁳 󰁥󰁳 󰁩󰁮󰁴 󰁩󰁮󰁴󰁥󰁥 󰁮󰁯 󰁰󰁡󰁲󰁡 󰁣󰁯󰁮󰁦󰁩󰁡󰁲 󰁮󰁯 󰁳󰁥󰁵 󰁪󰁵󰁬󰁧󰁡󰁭󰁥󰁮󰁴󰁯. 2. 󰁏󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥 󰁭󰁡󰁩󰁳󰁳 󰁥󰁥󰁬󰁥 󰁬󰁥󰁶󰁡 󰁶󰁡󰁤 󰁤󰁯 󰁧󰁧󰁲󰁡 󰁲󰁡󰁵 󰁵󰁤 󰁤󰁥󰁥 󰁯 󰁯󰁢󰁪 󰁢󰁪󰁥󰁥󰁣󰁴 󰁣󰁴󰁩󰁩󰁶󰁩󰁤󰁡 󰁶󰁩󰁤󰁡󰁤󰁥 󰁤󰁥 󰁰󰁲 󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁡󰁯 󰁣󰁯󰁬󰁩󰁧󰁩󰁲󰁥󰁭, O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳 󰁮󰁯󰁳 󰁭󰁡󰁮󰁩󰁦󰁥 󰁭󰁡󰁮󰁩󰁦󰁥󰁳󰁴󰁡 󰁳󰁴󰁡󰁭 󰁯 󰁭󰁡󰁩 󰁡󰁶󰁡󰁬󰁩󰁡󰁲󰁥󰁭 󰁥 󰁣󰁯󰁭󰁵󰁮󰁩󰁣󰁡󰁲󰁥󰁭 󰁡 󰁩󰁮󰁦 󰁲󰁭󰁡󰃧󰃣󰁯 󰁳󰁯󰁢󰁲󰁥 󰁡 󰁡󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥 󰁯󰁵 󰁰󰁲󰁯󰁣󰁥󰁳󰁳󰁯 󰁥󰁭 󰁡󰁮󰃡󰁬󰁩󰁳󰁥. O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳  󰁦󰁡󰁺󰁥󰁭 󰁵󰁭󰁡 󰁡󰁶󰁡󰁬󰁩󰁡󰃧󰃣󰁯 󰁥󰁱󰁵󰁩󰁬󰁩󰁢󰁲󰁡󰁤󰁡 󰁤󰁥 󰁴󰁯󰁤󰁡󰁳 󰁡󰁳 󰁣󰁩󰁲󰁣󰁵󰁮󰁳󰁴󰃢󰁮󰁣󰁩󰁡󰁳 󰁥󰁬󰁥󰁶󰁡󰁮󰁴󰁥󰁳 󰁥 󰁯󰁳 󰁳󰁥󰁵󰁳  󰁪󰁵󰁬󰁧󰁡󰁭󰁥󰁮󰁴󰁯󰁳 󰁮󰃣󰁯 󰁳󰃣󰁯 󰁳󰃣󰁯 󰁩󰁮󰁦󰁬󰁵󰁥󰁮󰁣󰁩󰁡󰁤 󰁳 󰁰󰁯󰁲 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁳󰁥󰁳 󰁰󰁡󰁲󰁴󰁩󰁣󰁵󰁬󰁡󰁲󰁥󰁳 󰁥 󰁯󰁰󰁩󰁮󰁩󰃵󰁥󰁳 󰁡󰁬󰁨 󰁩󰁡󰁳. P󰃡󰁧󰁩󰁮󰁡 11 11 󰁤󰁥  󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

3. C󰁯󰁮󰁦󰁩󰁤󰁥󰁮󰁣󰁩󰁡󰁬󰁩󰁤󰁡󰁤󰁥 O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳 󰁥󰁲󰁮󰁯󰁳 󰁲󰁥 󰁲󰁥󰁳󰁰󰁥󰁩󰁴 󰁳󰁰󰁥󰁩󰁴󰁡󰁡 󰁯 󰁶󰁡󰁬󰁯󰁲 󰁥 󰁡 󰁰󰁲󰁯󰁰󰁲󰁩󰁥󰁤󰁡󰁤󰁥 󰁤󰁡 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁱󰁵󰁥 󰁲󰁥󰁣󰁥󰁢󰁥󰁭 󰁥 󰁮󰃣󰁯 󰁥󰁸󰁣󰁥󰁰󰁴󰁯 󰁥󰁭 󰁣󰁡󰁳 󰁣󰁡󰁳󰁯 󰁯 󰁤 󰁯󰁢󰁲󰁩󰁧󰁡󰃧󰃣󰁯 󰁬󰁥󰁧󰁡󰁬 󰁯󰁵 󰁤󰁩󰁶󰁵󰁬󰁧󰁡󰁭 󰁡 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁳󰁥󰁭 󰁡 󰁤󰁥󰁶󰁩󰁤󰁡 󰁡󰁵󰁴󰁯󰁲󰁩󰁺󰁡󰃧󰃣󰁯, 󰁥󰁸󰁣󰁥󰁰󰁴󰁯 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁤󰁥 󰁯 󰁦󰁡󰁺󰁥󰁲. 4. C󰁯󰁭󰁰󰁥󰁴󰃪󰁮󰁣󰁩󰁡 󰁣󰁯󰁮󰁨󰁥󰁣 󰁥󰁣󰁩󰁭 󰁩󰁭󰁥󰁮 󰁥󰁮󰁴󰁯 󰁴󰁯󰁳, 󰁳, 󰁴󰁴󰃩󰁣 󰃩󰁣󰁮󰁩 󰁮󰁩󰁣󰁡 󰁣󰁡󰁳󰁳 󰁥 󰁥󰁸󰁰 󰁥󰁸󰁰󰁥󰁲 󰁥󰁲󰁩󰁩 󰁮󰁣󰁩󰁡 󰁮󰁥󰁣󰁥󰁳󰁳󰃡󰁲󰁩󰁡󰁳 󰁮󰁯 O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮 󰁩󰁮󰁴󰁥󰁲󰁮 󰁴󰁥󰁲󰁮󰁯󰁳 󰁯󰁳 󰁡󰁰󰁬󰁩󰁣 󰁡󰁰󰁬󰁩󰁣󰁡󰁡 󰁯󰁳 󰁣󰁯󰁮󰁨 󰁤󰁥 󰁤󰁥󰁳󰁥 󰁳󰁥󰁭󰁰 󰁭󰁰󰁥󰁮 󰁥󰁮󰁨󰁯 󰁨󰁯 󰁤󰁯󰁳 󰁤󰁯󰁳 󰁳󰁳󰁥󰁲 󰁥󰁲󰁶󰁩 󰁶󰁩󰃧󰁯 󰃧󰁯󰁳󰁳 󰁤 󰁤󰁥󰁥 󰁡󰁡󰁵 󰁵 󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡. 2 1.1.2.  C󰃳󰁤󰁩󰁧󰁯 󰁤󰁥 󰃉󰁴󰁩󰁣󰁡 󲀓 󰁒󰁥󰁧󰁲󰁡󰁳 󰁤󰁥 C󰁯󰁮󰁤󰁵󰁴󰁡   1. 󰁉󰁮󰁴󰁥󰁧󰁲󰁩󰁤󰁡󰁤󰁥 O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳: 1.1 D󰁥󰁶 D󰁥󰁶󰁥󰁲󰃣 󰁥󰁲󰃣󰁯 󰁯 󰁥󰁥󰁸󰁥󰁣 󰁸󰁥󰁣󰁵󰁴󰁡 󰁵󰁴󰁡󰁲󰁲 󰁯 󰁳󰁥󰁵 󰁴󰁲󰁡 󰁴󰁲󰁡󰁢 󰁢 󰁬󰁨󰁯 󰁣󰁯󰁭 󰁨󰁯󰁮󰁥󰁳󰁴󰁩󰁤󰁡󰁤󰁥, 󰁤󰁩󰁬󰁩󰁧󰃪󰁮󰁣󰁩󰁡 󰁥 󰁲󰁥󰁳󰁰󰁯󰁮󰁳󰁡 󰁩󰁬󰁩󰁤󰁡󰁤󰁥. 1.2  D󰁥󰁶󰁥󰁲󰃣󰁯 󰁲󰁥󰁳󰁰󰁥󰁩󰁴󰁡󰁲 󰁡󰁳 󰁬󰁥󰁩󰁳 󰁥 󰁤󰁩󰁶󰁵󰁬󰁧󰁡󰁲 󰁯 󰁱󰁵󰁥 󰁳󰁥 󰁥󰁳󰁰󰁥󰁲󰁡 󰁱󰁵󰁥 󰁳󰁥󰁪󰁡 󰁦󰁥󰁩󰁴󰁯 󰁡 󰁡󰁢󰁲󰁩󰁧󰁯 󰁤󰁡󰁳 󰁬󰁥󰁩󰁳 󰁥 󰁤󰁡 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰃣󰁯. 󰁰󰁡󰁲󰁴󰁩󰁣󰁩󰁰󰁡󰁲 󰁩󰁰󰁡󰁲 󰁥󰁭 󰁡󰁣󰁴󰁩 󰁡󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥 󰁶󰁩󰁤󰁡󰁤󰁥󰁳󰁳 󰁩󰁬󰁩󰁬󰁥󰁧󰁡󰁩 󰁥󰁧󰁡󰁩󰁳, 󰁳, 󰁯 󰁯󰁵 󰁵 󰁥󰁭 󰁥󰁭 󰁡 󰁴󰁯󰁳 󰁱󰁵󰁥 󰁤󰁥󰁳󰁡󰁣󰁲󰁥󰁤󰁩󰁴󰁥 1.3 N󰃣󰁯 󰁤󰁥󰁶󰁥󰁲󰃣󰁯, 󰁤󰁥󰁶󰁥󰁲󰃣󰁯, 󰁥󰁭 󰁣󰁯󰁮 󰁣󰁯󰁮󰁳󰁣󰁩󰃪 󰁳󰁣󰁩󰃪󰁮󰁣󰁩 󰁮󰁣󰁩 , 󰁰󰁡󰁲󰁴󰁩󰁣 󰁤󰁥󰁳󰁡󰁣󰁲󰁥󰁤󰁩󰁴󰁥󰁭 󰁭 󰁡 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰃣󰁯 󰁤󰁥 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡 󰁵 󰁡 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰃧󰃣󰁯. 1.4 D󰁥󰁶󰁥󰁲󰃣󰁯 󰁲󰁥󰁳󰁰󰁥󰁩󰁴󰁡󰁲 󰁲󰁥󰁳󰁰󰁥󰁩󰁴󰁡󰁲 󰁥 󰁣󰁣󰁯󰁮󰁴󰁲󰁩󰁢󰁵 󰁯󰁮󰁴󰁲󰁩󰁢󰁵󰁩󰁲 󰁰󰁡󰁲󰁡 󰁯󰁳 󰁯󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁯󰁳 󰁬󰁥󰁧󰃭󰁴󰁩󰁭󰁯󰁳 󰁥 󰃩󰁴󰁩󰁣󰁯󰁳 󰁤󰁡 󰁯󰁲 󰁡󰁮󰁩󰁺󰁡󰃧󰃣󰁯. 2. 󰁏󰁢󰁪󰁥󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥 O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳: 2.1 N󰃣󰁯 󰁤󰁥󰁶󰁥󰁲󰃣󰁯 󰁤󰁥󰁶󰁥󰁲󰃣󰁯 󰁰󰁡 󰁰󰁡󰁲󰁴󰁩󰁣 󰁲󰁴󰁩󰁣󰁩󰁰󰁡󰁲 󰁩󰁰󰁡󰁲 󰁥󰁭 󰁱󰁵󰁡󰁬󰁱󰁵󰁥󰁲 󰁱󰁵󰁡󰁬󰁱󰁵󰁥󰁲 󰁡󰁡󰁣󰁴󰁩󰁶󰁩 󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥 󰁤󰁡󰁤󰁥 󰁯󰁵 󰁭󰁡󰁮 󰁭󰁡󰁮󰁴󰁥󰁲 󰁴󰁥󰁲 󰁵 󰁵󰁭󰁡 󰁭󰁡 󰁲󰁥 󰁲󰁥󰁬󰁡 󰁬󰁡 󰃣󰁯 󰁱󰁵󰁥 󰁰󰁲󰁥󰁪󰁵󰁤󰁩󰁱󰁵󰁥 󰁯󰁵 󰁱󰁵󰁥 󰁳󰁥 󰁰󰁲󰁥󰁳󰁵󰁭󰁡 󰁰󰁯󰁳󰁳󰁡 󰁰󰁲󰁥󰁪󰁵󰁤󰁩󰁣󰁡󰁲 󰁯 󰁳󰁥󰁵 󰁪󰁵󰁬󰁧󰁡󰁭󰁥󰁮󰁴󰁯 󰁩󰁭󰁰󰁡󰁲󰁣󰁩󰁡󰁬. A 󰁰󰁡󰁲󰁴󰁩󰁣󰁩󰁰󰁡󰃧󰃣󰁯 󰁩󰁮󰁣󰁬󰁵󰁩 󰁡󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥󰁳 󰁯󰁵 󰁲󰁥󰁬󰁡󰃧󰃵󰁥 󰁴󰁡󰁩󰁳 󰁴󰁡󰁩󰁳,, 󰁱󰁵󰁥 󰁰󰁯󰁳󰁳 󰁰󰁯󰁳󰁳󰁡󰁭 󰁡󰁭 󰁥󰁳 󰁥󰁳󰁴󰁡󰁲 󰁴󰁡󰁲 󰁥󰁥󰁭 󰁭 󰁣󰁯󰁮 󰁣󰁯󰁮󰁦󰁬󰁩󰁴󰁯 󰁦󰁬󰁩󰁴󰁯 󰁣 󰁭 󰁯󰁳 󰁩󰁮󰁴󰁥󰁲󰁥󰁳󰁳󰁥󰁳 󰁤󰁡 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰃧󰃣󰁯; 2.2 N󰃣󰁯 󰁤󰁥󰁶󰁥󰁲󰃣󰁯 󰁡󰁣󰁥󰁩󰁴󰁡󰁲 󰁮󰁡󰁤󰁡 󰁱󰁵󰁥 󰁰󰁯󰁳󰁳󰁡 󰁰󰁲󰁥󰁪󰁵󰁤󰁩󰁣󰁡󰁲 󰁯󰁵 󰁱󰁵󰁥 󰁳󰁥 󰁰󰁲󰁥󰁳󰁵󰁭󰁡 󰁯󰁳󰁳󰁡 󰁰󰁲󰁥󰁪󰁵󰁤󰁩󰁣󰁡󰁲 󰁯 󰁳󰁥󰁵  󰁪󰁵󰁬󰁧󰁡󰁭󰁥󰁮󰁴󰁯 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬. 󰁰󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬. 2.3 D󰁩󰁶󰁵󰁬󰁧 D󰁩󰁶󰁵󰁬󰁧󰁡󰁲󰃣󰁯 󰁡󰁲󰃣󰁯 󰁴󰁯󰁤󰁯󰁳 󰁯󰁳 󰁦󰁦󰁡󰁣󰁴 󰁡󰁣󰁴 󰁳 󰁭󰁡󰁴󰁥󰁲󰁩󰁡󰁩󰁳 󰁤󰁥 󰁱󰁵󰁥 󰁴󰁥󰁮󰁨󰁡󰁭 󰁣󰁯󰁮󰁨󰁥󰁣󰁩󰁭󰁥󰁮󰁴󰁯, 󰁯󰁳 󰁱󰁵󰁡󰁩󰁳, 󰁡 󰁮󰃣󰁯 󰁳󰁥󰁲󰁥󰁭 󰁤󰁩󰁶󰁵 󰁤󰁩󰁶󰁵󰁬󰁧 󰁬󰁧󰁡󰁤 󰁡󰁤󰁯󰁳 󰁯󰁳,, 󰁰󰁯 󰁰󰁯󰁳󰁳 󰁳󰁳󰁡󰁭 󰁡󰁭 󰁤 󰁤󰁩󰁳 󰁩󰁳󰁴󰁯 󰁴󰁯󰁲󰁣󰁥󰁲 󰁡 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁤󰁡󰁳 󰁡󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥󰁳 󰁥󰁭 󰁡󰁮󰃡󰁬󰁩󰁳 .

P󰃡󰁧󰁩󰁮󰁡 12 12 󰁤󰁥  󰁤󰁥 13 13  

 

N󰁯󰁲󰁭󰁡󰁳 󰁤󰁥 A󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡

󰁡󰁳󰁣󰃭󰁣󰁵󰁬󰁯 N󰂺 1

 

3. C󰁯󰁮󰁦󰁩󰁤󰁥󰁮󰁣󰁩󰁡󰁬󰁩󰁤󰁡󰁤󰁥 O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳: 󰁰󰁲󰁯󰁴󰁥󰁣󰃧󰃣󰁯 󰁤󰁡 󰁩󰁮󰁦󰁯󰁲󰁭󰁡󰃧󰃣󰁯 󰁯󰁢󰁴󰁩󰁤 󰁮󰁯 󰁤󰁥󰁳󰁥󰁭󰁰󰁥󰁮󰁨󰁯 󰁤󰁡󰁳 3. 3.1 1 D󰁥 D󰁥󰁶󰁥 󰁶󰁥󰁲󰁲󰃣󰁯 󰁳󰁥 󰁳󰁥󰁲󰁲 󰁰󰁲󰁵󰁤 󰁰󰁲󰁵󰁤󰁥󰁮 󰁥󰁮󰁴󰁥 󰁴󰁥󰁳󰁳 󰁮󰁡 󰁵󰁴󰁩󰁬󰁩󰁺󰁡󰃧󰃣󰁯 󰁥 󰁰󰁲󰁯󰁴󰁥󰁣󰃧󰃣󰁯 󰁳󰁵󰁡󰁳 󰁡󰁣󰁴󰁩󰁶󰁩󰁤󰁡󰁤󰁥󰁳. 3. 3.2 2N N󰃣󰁯 󰃣󰁯 󰁤󰁥 󰁤󰁥󰁶󰁥 󰁶󰁥󰁲󰃣 󰁲󰃣󰁯 󰁯󰁵 󰁵󰁴󰁩 󰁴󰁩󰁬󰁩 󰁬󰁩󰁺󰁡 󰁺󰁡󰁲󰁲 󰁡 󰁩󰁮󰁦󰁯 󰁩󰁮󰁦󰁯󰁲󰁲 󰁡󰃧󰃣󰁯 󰁰󰁡󰁲󰁡 󰁱󰁵󰁡󰁬󰁱󰁵󰁥󰁲 󰁢󰁥󰁮󰁥󰁦󰃭󰁣󰁩󰁯 󰁰󰁲󰃳󰁰󰁲󰁩󰁯 󰁯󰁵 󰁵󰁥 󰁤󰁥 󰁯󰁵󰁴󰁲󰁡 󰁭󰁡󰁮󰁥󰁩󰁲󰁡 󰁬󰁥󰁩󰁳 󰁩󰁳 󰁯󰁵 󰁥󰁭 󰁤󰁥 󰁤󰁥󰁴󰁲 󰁴󰁲󰁩󰁭 󰁩󰁭󰁥󰁮 󰁥󰁮󰁴󰁯 󰁴󰁯 󰁤󰁯󰁳 󰁤󰁯󰁳 󰁯󰁢 󰁯󰁢󰁪󰁥 󰁪󰁥󰁣󰁴 󰁣󰁴󰁩󰁶 󰁩󰁶󰁯󰁳 󰁯󰁳 󰁬󰁥󰁧󰃭󰁴󰁩󰁭󰁯󰁳 󰁥 󰃩󰁴󰁩󰁣󰁯󰁳 󰁤󰁡 󰁥󰁳󰁴󰁡󰁲󰁩󰁡 󰁥󰁭 󰁤󰁥󰁳󰁡󰁣󰁯󰁲󰁤󰁯 󰁣󰁯󰁭 󰁡󰁳 󰁬󰁥 󰁯󰁲󰁧󰁡󰁮󰁩󰁺󰁡󰃧󰃣󰁯. 4. C󰁯󰁭󰁰󰁥󰁴󰃪󰁮󰁣󰁩󰁡 O󰁳 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁥󰁳 󰁩󰁮󰁴󰁥󰁲󰁮󰁯󰁳: 4.1 A󰁣󰁥󰁩󰁴󰁡󰁲󰃣󰁯 A󰁣󰁥󰁩󰁴󰁡󰁲󰃣󰁯 󰁡󰁰 󰁡󰁰󰁥󰁮󰁡󰁳 󰁥󰁮󰁡󰁳 󰁳󰁥 󰁳󰁥󰁲󰁶󰁩󰃧 󰁲󰁶󰁩󰃧󰁯󰁳 󰁯󰁳 󰁰󰁡󰁲󰁡 󰁯󰁳 󰁱󰁵󰁡󰁩󰁳 󰁤󰁩󰁳󰁰󰁯󰁮󰁨󰁡󰁭 󰁤󰁯 󰁮󰁥󰁣󰁥󰁳󰁳󰃡󰁲󰁩󰁯 󰁣󰁯󰁮󰁨󰁥 󰁩󰁭󰁥󰁮󰁴󰁯, 󰁰󰁲󰁯󰁦󰁩󰁣󰁩󰃪󰁮󰁣󰁩󰁡 󰁥 󰁥󰁸󰁰󰁥󰁲󰁩󰃪󰁮󰁣󰁩󰁡. 󰁡󰁵󰁤󰁩󰁴󰁯󰁲󰁩󰁡 󰁩󰁮󰁴󰁥󰁲󰁮󰁡 󰁤󰁥 󰁡󰁣󰁯󰁲󰁤󰁯 󰁣󰁯󰁭 󰁡󰁳 󰁎󰁯󰁲󰁭󰁡󰁳 󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰁣󰁩󰁯󰁮󰁡󰁩󰁳 󰁰󰁡󰁲󰁡 4.2 D󰁥󰁳󰁥󰁭󰁰󰁥󰁮󰁨󰁡󰁲󰃣󰁯 󰁡 󰁐󰁲󰃡󰁴󰁩󰁣󰁡 󰁐󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁯󰁳 󰁐󰁲󰁯󰁦󰁩󰁳󰁳󰁩󰁯󰁮󰁡󰁬 󰁤󰁥󰁳󰁥󰁲󰁶󰁩󰃧󰁯󰁳 󰁁󰁵󰁤 󰁁󰁵󰁤󰁩󰁴󰁯󰁲󰁩 󰁩󰁴󰁯󰁲󰁩󰁡󰁥󰁉󰁮󰁴󰁥󰁲󰁮󰁡󰀻 4.3 D D󰁥󰁥󰁶󰁥󰁲󰃣󰁯 󰁣󰁯󰁮󰁴󰁩󰁮󰁵󰁡󰁭󰁥󰁮󰁴󰁥 󰁡󰁰󰁥󰁲󰁦󰁥󰁩󰃧󰁯󰁡󰁲 󰁡 󰁳󰁵󰁡 󰁰󰁲󰁯󰁦󰁩󰁣󰁩󰃪󰁮󰁣󰁩󰁡 󰁥 󰁡 󰁥󰁦󰁩󰁣󰁩󰃪󰁮󰁣󰁩󰁡 󰁥 󰁱󰁵󰁡󰁬󰁩󰁤󰁡󰁤󰁥 󰁤󰁯󰁳 󰁳󰁥󰁵󰁳 󰁳󰁥󰁲󰁶󰁩󰃧󰁯󰁳.

P󰃡󰁧󰁩󰁮󰁡 13 13 󰁤󰁥  󰁤󰁥 13 13