ÐÏà¡±á>þÿ ?Bþÿÿÿ6789:;<=>ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥ÁQ"ø¿dXbjbj®Í®Í"ŸDÌ§’eÌ§’eÆ]+ÿÿÿÿÿÿ·„C„CæQæQæQæQæQ4ÿÿÿÿRRRh‚RœUdR&Iâ‚\ÊL]b]b]b]=^<y_ÌE`hiHkHkHkHkHkHkH$M¶¾OjHQæQ`=^=^``HæQæQb]b]ÛàHq¾q¾q¾`ò&æQb]æQb]iHq¾`iHq¾q¾ÁèlÃëb]ÿÿÿÿP–“W£ÚÿÿÿÿŸ‡R*-êJUHöH0&IwêL(Pñ±6(PXÃëÃëf(PæQ),F``q¾`````HH'¹J```&I````ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ(P`````````„C( ¬P:" #?@02;V==O >A2VB8 V =0C:8 V;>F5@:V2AL:>W W @048 "" " @VH5==O< C?>2=>2065=>W >A>18, 73V4=> @>B>:>;C ! 25 2V4 «17» :2VB=O 2024 @>:C ______________ @8=0 ' "5=45@=0 4>:C<5=B0FVO ?@54<5B 70:C?V2;V: 021:2015 44110000-4 >=AB@C:FV9=V <0B5@V0;8 (V=>;5C< B0 :>F54C@0 70:C?V2;V - 2V4:@8BV B>@38 7 >A>1;82>ABO<8 <. V;0 &5@:20 2024 @V: ! >74V; . 030;L=V ?>;>65==O1231"5@:C<5=B0FVW"5=45@=C 4>:C<5=B0FVN @>7@>1;5=> 2V4?>2V4=> 4> 28<>3 HYPERLINK "http://zakon0.rada.gov.ua/laws/show/2289-17" 0:>=C #:@0W=8 «@> ?C1;VG=V 70:C?V2;V» (40;V 0:>=) B0 A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8 «@> ?C1;VG=V 70:C?V2;V», =0 ?5@V>4 4VW ?@02>2>3> @568T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O, 70B25@465=8E ?>AB0=>2>N 01?>2=5==O<8) (40;V A>1;82>ABV). "5@@8AB>2CNBLAO 2 FV9 4>:C<5=B0FVW, 26820NBLAO C 7=0G5==V, =02545=>=V B0 A>1;82>ABOE.2=D>@<0FVO ?@> 70<>2=8:0 B>@3V22.1?>2=5 =09<5=C20==O#?@02;V==O >A2VB8 V =0C:8 V;>F5@:V2AL:>W W @0482.2465==O09100, 8W2AL:0 >1;., <. V;0 &5@:20, 2C;. (52G5=:0, 1C4.1222.3?>A04>20 >A>10 70<>2=8:0, C?>2=>2065=0 74V9A=N20B8 72'O7>: 7 CG0A=8:0<8>;>2=89 A?5FV0;VAB-C?>2=>2065=0 >A>10 7V 74V9A=5==O 70:C?V25;L 2V44V;C ?@02>2>W @>1>B8 B0 ?C1;VG=8E 70:C?V25;L #?@02;V==O >A2VB8 V =0C:8 V;>F5@:V2AL:>W W @048 V=G5=:> @8=0 8:>;0W2=0 B5;.: (04563) 5-24-51 e-mail: buh_gorono@ukr.net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». "5=45@=0 ?@>?>78FVO ?>40TBLAO 2 5;5:B@>==V9 D>@==C A8AB5< 70?>2=5==O 5;5:B@>==8E D>@< 7 >:@5<8<8 ?>;O<8, C O:8E 707=0G0TBLAO V=D>@<0FVO ?@> FV=C, V=HV :@8B5@VW >FV=:8 (C @07V WE 2AB0=>2;5==O 70<>2=8:><), V=D>@<0FVO 2V4 CG0A=8:0 ?@>F54C@8 70:C?V2;V ?@> 9>3> 2V4?>2V4=VABL :20;VDV:0FV9=8< (:20;VDV:0FV9=>3>) 2AB0=>2;5==O, =0O2=VABL/2V4ACB=VABL ?V4AB02, CAB0=>2;5=8E C HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1261" \h?C=:BV 47 A>1;82>AB59 V 2 B5=45@=V9 4>:C<5=B0FVW, B0 H;OE>< 7020=B065==O =5>1EV4=8E 4>:C<5=BV2, I> 28<030NBLAO 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW. 5:><5=4CTBLAO 4>:C<5=B8 C A:;04V ?@>?>78FVW #G0A=8:0 =04020B8 C BV9 ?>A;V4>2=>ABV, 2 O:V9 2>=8 =02545=V C B5=45@=V9 4>:C<5=B0FVW 70<>2=8:0, 0 B0:>6 =04020B8 >:@5<8< D09;>< :>6=89 4>:C<5=B, I> V<5=CTBLAO 2V4?>2V4=> 7:C<5=B0. "5=45@=0 ?@>?>78FVO #G0A=8:0 ?>28==0 :C<5=B8: 1.1.1. "5=45@=C ?@>?>78FVN 70 D>@<>N 73V4=> 7 >40B:>< 1 4> B5=45@=>W 4>:C<5=B0FVW; 1.1.2. =D>@<0FVN B0 4>:C<5=B8, I> ?V4B25@46CNBL 2V4?>2V4=VABL CG0A=8:0 :20;VDV:0FV9=8< :@8B5@VO< 2V4?>2V4=> 4> >40B:C 2 4> B5=45@=>W 4>:C<5=B0FVW; 1.1.3. =D>@<0FVN ?@> =5>1EV4=V B5E=VG=V, O:VA=V B0 :V;L:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V 2V4?>2V4=> 4> >40B:C 4 4> "5=45@=>W 4>:C<5=B0FVW ("5E=VG=0 A?5F8DV:0FVO); 1.1.4. V4><>ABV ?@> CG0A=8:0 70 ?V4?8A>< C?>2=>2065=>W >A>18 CG0A=8:0 B0 702V@5=>N ?5G0B:>N (70 =0O2=>ABV) 2V4?>2V4=> 4> >40B:C 5; 1.1.5. 8AB-?>3>465==O 7 ?@>5:B>< 4>3>2>@C 70 ?V4?8A>< C?>2=>2065=>W >A>18 B0 702V@5=>N ?5G0B:>N (70 =0O2=>ABV). @>5:B 4>3>2>@C >40B>: 7. 1.1.6. >:C<5=B8, I> ?V4B25@46CNBL ?>2=>2065==O ?>A04>2>W >A>18 01> ?@54AB02=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V I>4> ?V4?8AC 4>:C<5=BV2 B5=45@=>W ?@>?>78FVW (28?8A:0 7 ?@>B>:>;C 71>@V2 70A=>2=8:V2 01> 9>3> :>?VO, :>?VO =0:07C ?@> ?@87=0G5==O, 4>2V@5=VABL 01> V=HV 4>:C<5=B8); 1.1.7. >?VO !B0BCBC 01> V=H>3> CAB0=>2G>3> 4>:C<5=BC (4;O N@848G=8E >AV1) 1.1.8. >?VO 4>2V4:8 ?@> ?@8A2>T==O V45=B8DV:0FV9=>3> :>4C (4;O DV78G=8E >AV1-?V4?@8T?VO ?0A?>@BC (1-6 AB>@V=:8 B0 6820==O) C 28?04:C, O:I> B0:89 ?0A?>@B >D>@<;5=> C 283;O4V :=865G:8, 702V@5=89 =0;56=8< G8=><, 01> :>?VTN >1>E AB>@V= ?0A?>@BC, O:I> B0:89 ?0A?>@B >D>@<;5=> C D>@ =B0:B=89 5;5:B@>==89 =>AV9, 01> :>?VTN V=H>3> 4>:C<5=B0, ?5@5410G5=>3> AB0BB5N 13 0:>=C #:@0W=8 «@> 48=89 45@602=89 45<>3@0DVG=89 @5TAB@ B0 4>:C<5=B8, I> ?V4B25@46CNBL 3@><04O=AB2> #:@0W=8, ?>A2V4GCNBL >A>1C G8 WW A?5FV0;L=89 AB0BCA»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«@> 5;5:B@>==V 4>2V@GV ?>A;C38». 0<>2=8: ?5@52V@OT /# CG0A=8:0 =0 A09BV F5=B@0;L=>3> 70A2V4GC20;L=>3> >@30=C 70 ?>A8;0==O< https://czo.gov.ua/verify. V4 G0A ?5@52V@:8 /# ?>28==V 2V4>1@060B8AO: ?@V728I5 B0 V=VFV0;8 >A>18, C?>2=>2065=>W =0 ?V4?8A0==O B5=45@=>W ?@>?>78FVW (2;0A=8:0 :;NG0). >65= CG0A=8: <0T ?@02> ?>40B8 BV;L:8 >4=C B5=45@=C ?@>?>78FVN. 1.4. >:C<5=B8, I> =5 ?5@5410G5=V 70:>=>402AB2>< 4;O CG0A=8:V2 - N@848G=8E, DV78G=8E >AV1, C B>AV1 - ?V4?@8T40NBLAO =8<8 C A:;04V B5=45@=>W ?@>?>78FVW. V4ACB=VABL 4>:C<5=BV2, I> =5 ?5@5410G5=V 70:>=>402AB2>< 4;O CG0A=8:V2 - N@848G=8E, DV78G=8E >AV1, C B>AV1 - ?V4?@8TW ?@>?>78FVW, =5 <>65 1CB8 ?V4AB02>N 4;O WW 2V4E8;5==O 70<>2=8:><. 1.5. &V=>N B5=45@=>W ?@>?>78FVW 22060TBLAO AC<0, 707=0G5=0 CG0A=8:>< C 9>3> B5=45@=V9 ?@>?>78FVW O: 7030;L=0 AC<0, 70 O:C 2V= ?>3>46CTBLAO 28:>=0B8 C<>28 70:C?V2;V 73V4=> 28<>3 70<>2=8:0, 2 B>2 28:>=0==O 4>3>2>@C, B0 7 C@0EC20==O< AC< =0;56=8E ?>40B:V2 B0 71>@V2, I> <0NBL 1CB8 A?;0G5=V CG0A=8:><. @8:C<5=B8, O:V =5 ?5@5410G5=V >A?>40@AL:8< :>45:A>< B0 V=H8<8 4VNG8<8 =>@<0B82=>-?@02>28<8 0:B0<8 4;O AC1 T:BV2 ?V4?@8T<=8FL:>W 4VO;L=>ABV B0 DV78G=8E >AV1, =5 ?>40NBLAO >AB0==V<8 2 A:;04V A2>TW B5=45@=>W ?@>?>78FVW ?@>, I> =040TBLAO 2V4?>2V4=5 ?8AL<>25 ?>OA=5==O 2 O:>=>402GV ?V4AB028 =5=040==O 2V4?>2V4=8E 4>:C<5=BV2. # @07V O:I> 73V4=> 7 28<>30<8 @V7=8E ?C=:BV2 FVTW B5=45@=>W 4>:C<5=B0FVW #G0A=8: 2:;NG0T 4> A:;04C B5=45@=>W ?@>?>78FVW >48= V B>9 A0<89 4>:C<5=B, B0:89 4>:C<5=B <>65 1CB8 =040=89 2 >4=>W ?@>?>78FVW5 28<030TBLAO3#<>28 ?>25@=5==O G8 =5?>25@=5==O 70157?5G5==O B5=45@=>W ?@>?>78FVW5 ?5@5410G0NBLAO4!B@>: 4VW B5=45@=>W ?@>?>78FVW, ?@>BO3>< O:>3> B5=45@=V ?@>?>78FVW 22060NBLAO 4V9A=8<84.1. "5=45@=V ?@>?>78FVW 22060NBLAO 4V9A=8<8 ?@>BO3>< 90 4=V2 V7 40B8 :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9. 4.2. > 70:V=G5==O FL>3> AB@>:C 70<>2=8: <0T ?@02> 28<030B8 2V4 CG0A=8:V2 ?@>F54C@8 70:C?V2;V ?@>4>265==O AB@>:C 4VW B5=45@=8E ?@>?>78FV9. #G0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02>: 2V4E8;8B8 B0:C 28<>3C; ?>3>48B8AO 7 28<>3>N B0 ?@>4>268B8 AB@>: 4VW ?>40=>W =8< B5=45@=>W ?@>?>78FVW. 4.3. # @07V =5>1EV4=>ABV CG0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02> 7 2;0A=>W V=VFV0B828 ?@>4>268B8 AB@>: 4VW A2>TW B5=45@=>W ?@>?>78FVW, ?>2V4><82H8 ?@> F5 70<>2=8:>2V G5@57 5;5:B@>==C A8AB5 CG0A=8:V2 B0 28<>38, 73V4=> 7 ?C=:B>< 28 B0 ?C=:B>< 47 A>1;82>AB590<>2=8: CAB0=>2;NT >48= 01> 45:V;L:0 :20;VDV:0FV9=8E :@8B5@VW2 2V4?>2V4=> 4> AB0BBV 16 0:>=C. 87=0G5=V 0<>2=8:>< 73V4=> 7 FVTN AB0BB5N :20;VDV:0FV9=V :@8B5@VW B0 ?5@5;V: 4>:C<5=BV2, I> ?V4B25@46CNBL V=D>@<0FVN CG0A=8:V2 ?@> 2V4?>2V4=VABL WE B0:8< :@8B5@VO<, 707=0G5=V 2 >40B:C 2 4> FVTW B5=45@=>W 4>:C<5=B0FVW. V4AB028, 287=0G5=V ?C=:B>< 47 A>1;82>AB59 707=0G5=V 2 >40B:C 3 4> FVTW B5=45@=>W 4>:C<5=B0FVW. 0<>2=8: ?@89<0T @VH5==O ?@> 2V4<>2C CG0A=8:C ?@>F54C@8 70:C?V2;V 2 CG0ABV C 2V4:@8B8E B>@30E B0 7>1>2 O70=89 2V4E8;8B8 B5=45@=C ?@>?>78FVN CG0A=8:0 ?@>F54C@8 70:C?V2;V 2 @07V, :>;8: 1) 70<>2=8: <0T =570?5@5G=V 4>:078 B>3>, I> CG0A=8: ?@>F54C@8 70:C?V2;V ?@>?>=CT, 40T 01> ?>3>46CTBLAO 40B8 ?@O<> G8 >?>A5@54:>20=> 1C4L-O:V9 A;C61>2V9 (?>A04>2V9) >A>1V 70<>2=8:0, V=H>3> 45@602=>3> >@30=C 28=03>@>4C 2 1C4L-O:V9 D>@?>78FVO I>4> =09<0==O =0 @>1>BC, FV==0 @VG, ?>A;C30 B>I>) 7 <5B>N 2?;8=CB8 =0 ?@89=OBBO @VH5==O I>4> 287=0G5==O ?5@5<>6FO ?@>F54C@8 70:C?V2;V; 2) 2V4><>ABV ?@> N@848G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 2=5A5=> 4> 48=>3> 45@602=>3> @5TAB@C >AV1, O:V 2G8=8;8 :>@C?FV9=V 01> ?>2 O70=V 7 :>@C?FVTN ?@02>?>@CH5==O; 3) :5@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;> ?@8BO3=CB> 73V4=> V7 70:>=>< 4> 2V4?>2V40;L=>ABV 70 2G8=5==O :>@C?FV9=>3> ?@02>?>@CH5==O 01> ?@02>?>@CH5==O, ?>2 O70=>3> 7 :>@C?FVTN; 4) AC1 T:B 3>A?>40@N20==O (CG0A=8: ?@>F54C@8 70:C?V2;V) ?@>BO3>< >AB0==VE B@L>E @>:V2 ?@8BO3C202AO 4> 2V4?>2V40;L=>ABV 70 ?>@CH5==O, ?5@5410G5=5 HYPERLINK "https://zakon.rada.gov.ua/laws/show/2210-14" \l "n52" \h ?C=:B>< 4 G0AB8=8 4@C3>W AB0BBV 6, ?C=:B>< 1 AB0BBV 50 0:>=C #:@0W=8 @> 70E8AB 5:>=>W :>=:C@5=FVW , C 283;O4V 2G8=5==O 0=B8:>=:C@5=B=8E C73>465=8E 4V9, I> AB>ACNBLAO A?>B2>@5==O @57C;LB0BV2 B5=45@V2; 5) DV78G=0 >A>10, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;0 70AC465=0 70 :@8?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2>< B0 2V4<820==O< :>HBV2), AC48W =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=>=>< ?>@O4:C; 6) :5@V2=8: CG0A=8:0 ?@>F54C@8 70:C?V2;V 1C2 70AC465=89 70 :@8?>@CH5==O, 2G8=5=5 7 :>@8A;828E <>B82V2 (7>:@5<0, ?>2 O70=5 7 E010@=8FB2><, H0E@09AB2>< B0 2V4<820==O< :>HBV2), AC483> =5 7=OB> 01> =5 ?>30H5=> 2 CAB0=>2;5=>=>< ?>@O4:C; 7) B5=45@=0 ?@>?>78FVO ?>40=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V, O:89 T ?>2 O70=>N >A>1>N 7 V=H8<8 CG0A=8:0<8 ?@>F54C@8 70:C?V2;V B0/01> 7 C?>2=>2065=>N >A>1>N (>A>10<8), B0/01> 7 :5@V2=8:>< 70<>2=8:0; 8) CG0A=8: ?@>F54C@8 70:C?V2;V 287=0=89 2 CAB0=>2;5=>=>< ?>@O4:C 10=:@CB>< B0 AB>A>2=> =L>3> 2V4:@8B0 ;V:2V40FV9=0 ?@>F54C@0; 9) C 48=>AV1, DV78G=8E >AV1 ?V4?@8T<04AL:8E D>@@<0FVO, ?5@5410G5=0 ?C=:B>< 9 G0AB8=8 4@C3>W AB0BBV 9 0:>=C #:@0W=8 @> 45@602=C @5TAB@0FVN N@848G=8E >AV1, DV78G=8E >AV1 ?V4?@8T<04AL:8E D>@A>10, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V (:@V< =5@57845=BV2), =5 <0T 0=B8:>@C?FV9=>W ?@>3@0<8 G8 C?>2=>2065=>3> 7 @50;V70FVW 0=B8:>@C?FV9=>W ?@>3@0<8, O:I> 20@BVABL 70:C?V2;V B>20@C (B>20@V2), ?>A;C38 (?>A;C3) 01> @>1VB 4>@V2=NT G8 ?5@528ICT 20 <;=. 3@825=L (C B>B><); 11) CG0A=8: ?@>F54C@8 70:C?V2;V 01> :V=F5289 15=5DVFV0@=89 2;0A=8:, G;5= 01> CG0A=8: (0:FV>=5@) N@848G=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V T >A>1>N, 4> O:>W 70AB>A>20=> A0=:FVN C 283;O4V 701>@>=8 =0 74V9A=5==O C =5W ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 73V4=> V7 0:>=>< #:@0W=8 @> A0=:FVW , :@V< 28?04:C, :>;8 0:B828 B0:>W >A>18 2 CAB0=>2;5=>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O ; 12) :5@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;> ?@8BO3=CB> 73V4=> V7 70:>=>< 4> 2V4?>2V40;L=>ABV 70 2G8=5==O ?@02>?>@CH5==O, ?>2 O70=>3> 7 28:>@8AB0==O< 48BOG>W ?@0FV G8 1C4L-O:8<8 D>@<0<8 B>@3V2;V ;N4L<8. 0<>2=8: =5 28<030T 4>:C<5=B0;L=>3> ?V4B25@465==O V=D>@<0FVW ?@> 2V4ACB=VABL ?V4AB02 4;O 2V4E8;5==O B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V B0/01> ?5@5<>6FO, 287=0G5=8E ?C=:B>< 47 A>1;82>AB59, C @07V, :>;8 B0:0 V=D>@<0FVO T ?C1;VG=>N, I> >?@8;N4=5=0 C D>@ V7 0:>=>< #:@0W=8 «@> 4>ABC? 4> ?C1;VG=>W V=D>@<0FVW», B0/01> ==8E @5TAB@0E, 4>ABC? 4> O:8E T 2V;L=8<, B0/01> <>65 1CB8 >B@8<0=0 5;5:B@>==>N A8AB5<>N 70:C?V25;L H;OE>< >1@<0FVTN 7 V=H8<8 45@602=8<8 A8AB5<0<8 B0 @5TAB@0<8.6=D>@<0FVO ?@> =5>1EV4=V B5E=VG=V, O:VA=V B0 :V;L:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V, C B>2V4=0 B5E=VG=0 A?5F8DV:0FVO (C @07V ?>B@518 - ?;0=8, :@5A;5==O, <0;N=:8 G8 >?8A ?@54<5B0 70:C?V2;V)6.1. #G0A=8:8 ?@>F54C@8 70:C?V2;V ?>28==V =040B8 C A:;04V B5=45@=8E ?@>?>78FV9 V=D>@<0FVN B0 4>:C<5=B8, O:V ?V4B25@46CNBL 2V4?>2V4=VABL B5=45@=>W ?@>?>78FVW CG0A=8:0 B5E=VG=8<, O:VA=8<, :V;L:VA=8< B0 V=H8< 28<>30< 4> ?@54<5B0 70:C?V2;V, CAB0=>2;5=8< 70<>2=8:>< 73V4=> 7 >40B:>< 4 4> "5=45@=>W 4>:C<5=B0FVW; 6.2. # FV9 4>:C<5=B0FVW 2AV ?>A8;0==O =0 :>=:@5B=V <0@:C G8 28@>1=8:0 01> =0 :>=:@5B=89 ?@>F5A, I> E0@0:B5@87CT ?@>4C:B G8 ?>A;C3C ?52=>3> AC1 T:B0 3>A?>40@N20==O, G8 =0 B>@3>2V <0@:8, ?0B5=B8, B8?8 01> :>=:@5B=5 E>465==O G8 A?>AV1 28@>1=8FB20 26820NBLAO C 7=0G5==V «& . «01> 5:2V20;5=B»».7=D>@<0FVO ?@> AC1?V4@O4=8:0/A?V228:>=02FO (C 28?04:C 70:C?V2;V @>1VB G8 ?>A;C3) 0;CG5==O AC1?V4@O4=8:V2 =5 ?5@5410G5=>8#=5A5==O 7 2V4:;8:0==O B5=45@=>W ?@>?>78FVW CG0A=8:><8.1. #G0A=8: ?@>F54C@8 70:C?V2;V <0T ?@02> 2=5AB8 7 A2>TW B5=45@=>W ?@>?>78FVW 01> 2V4:;8:0B8 WW 4> 70:V=G5==O :V=F52>3> AB@>:C WW ?>40==O 157 2B@0B8 A2>3> 70157?5G5==O B5=45@=>W ?@>?>78FVW. "0:V 7 70O20 ?@> 2V4:;8:0==O B5=45@=>W ?@>?>78FVW 2@0E>2CNBLAO O:I> 2>=8 >B@8<0=V 5;5:B@>==>N A8AB5<>N 70:C?V25;L 4> 70:V=G5==O :V=F52>3> AB@>:C ?>40==O B5=45@=8E ?@>?>78FV9. >74V; IV. >40==O B0 @>7:@8BBO B5=45@=>W ?@>?>78FVW1V=F5289 AB@>: ?>40==O B5=45@=>W ?@>?>78FVW1. V=F5289 AB@>: ?>40==O B5=45@=8E ?@>?>78FV9 ___25__:2VB=O 2024 @>:C (AB@>: 4;O ?>40==O B5=45@=8E ?@>?>78FV9 =5 <>65 1CB8 <5=H5, =V6 AV< 4=V2 7 4=O >?@8;N4=5==O >3>;>H5==O ?@> ?@>2545==O 2V4:@8B8E B>@3V2 2 5;5:B@>==V9 A8AB5?>78FVO 2=>A8BLAO 02B><0B8G=> 4> @5TAB@C >B@8<0=8E B5=45@=8E ?@>?>78FV9. 3. ;5:B@>==0 A8AB5<0 70:C?V25;L 02B><0B8G=> D>@2V4><;5==O CG0A=8:C ?@> >B@8<0==O 9>3> B5=45@=>W ?@>?>78FVW V7 707=0G5==O< 40B8 B0 G0AC. ;5:B@>==0 A8AB5<0 70:C?V25;L ?>28==0 70157?5G8B8 <>6;82VABL ?>40==O B5=45@=>W ?@>?>78FVW 2AV< >A>10< =0 @V2=8E C<>20E. "5=45@=V ?@>?>78FVW ?VA;O 70:V=G5==O :V=F52>3> AB@>:C WE ?>40==O =5 ?@89<0NBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L.20B0 B0 G0A @>7:@8BBO B5=45@=>W ?@>?>78FVW 2.1. 0B0 V G0A @>7:@8BBO B5=45@=8E ?@>?>78FV9, 40B0 V G0A ?@>2545==O 5;5:B@>==>3> 0C:FV>=C 287=0G0NBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> 2 45=L >?@8;N4=5==O 70<>2=8:>< >3>;>H5==O ?@> ?@>2545==O 2V4:@8B8E B>@3V2 2 5;5:B@>==V9 A8AB57:@8BBO B5=45@=8E ?@>?>78FV9 74V9A=NTBLAO 2V4?>2V4=> 4> AB0BBV 28 0:>=C (?>;>65==O 0170FC B@5BL>3> G0AB8=8 ?5@H>W B0 0170FC 4@C3>3> G0AB8=8 4@C3>W AB0BBV 28 0:>=C =5 70AB>A>2CNBLAO). 2.3. 5 ?V4;O30T @>7:@8BBN V=D>@<0FVO, I> >1‘@C=B>20=> 287=0G5=0 CG0A=8:>< O: :>=DV45=FV9=0, C B>@<0FVO, I> =0;L=V 40=V. >=DV45=FV9=>N =5 <>65 1CB8 287=0G5=0 V=D>@<0FVO ?@> 70?@>?>=>20=C FV=C, V=HV :@8B5@VW >FV=:8, B5E=VG=V C<>28, B5E=VG=V A?5F8DV:0FVW B0 4>:C<5=B8, I> ?V4B25@46CNBL 2V4?>2V4=VABL :20;VDV:0FV9=8< :@8B5@VO< 2V4?>2V4=> 4> AB0BBV 16 0:>=C, V 4>:C<5=B8, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 287=0G5=8E ?C=:B>< HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n159" \h47 A>1;82>AB59. >74V; V. FV=:0 B5=45@=>W ?@>?>78FVW15@5;V: :@8B5@VW2 B0 <5B>48:0 >FV=:8 B5=45@=>W ?@>?>78FVW V7 707=0G5==O< ?8B><>W 2038 :@8B5@VN >73;O4 B0 >FV=:0 B5=45@=8E ?@>?>78FV9 74V9A=NNBLAO 2V4?>2V4=> 4> AB0BBV 29 0:>=C (?>;>65==O G0AB8= 4@C3>W, 420=04FOB>W, HYPERLINK "https://zakon.rada.gov.ua/laws/show/922-19" \l "n1553" \hHVAB=04FOB>W, 0170FV2 4@C3>3> V B@5BL>3> G0AB8=8 ? OB=04FOB>W AB0BBV 29 0:>=C =5 70AB>A>2CNBLAO) 7 C@0EC20==O< ?>;>65=L ?C=:BC 43 A>1;82>AB59. ;O ?@>2545==O 2V4:@8B8E B>@3V2 V7 70AB>AC20==O< 5;5:B@>==>3> 0C:FV>=C ?>28==> 1CB8 ?>40=> =5 <5=H5 42>E B5=45@=8E ?@>?>78FV9. ;5:B@>==89 0C:FV>= ?@>2>48BLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 2V4?>2V4=> 4> AB0BBV 30 0:>=C. @8B5@VW B0 <5B>48:0 >FV=:8 287=0G0NBLAO 2V4?>2V4=> 4> AB0BBV 29 0:>=C. FV=:0 B5=45@=8E ?@>?>78FV9 ?@>2>48BLAO 02B><0B8G=> 5;5:B@>==>N A8AB5<>N 70:C?V25;L =0 >A=>2V :@8B5@VW2 V <5B>48:8 >FV=:8, 707=0G5=8E 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW, H;OE>< 70AB>AC20==O 5;5:B@>==>3> 0C:FV>=C. (C @07V O:I> ?>40=> 42V V 1V;LH5 B5=45@=8E ?@>?>78FV9). 091V;LH 5:>=> 283V4=>N B5=45@=>N ?@>?>78FVTN 5;5:B@>==0 A8AB5<0 70:C?V25;L 287=0G0T B5=45@=C ?@>?>78FVN, FV=0/?@82545=0 FV=0 O:>W T =09=86G>N. @8B5@VO<8 >FV=:8 T FV=0. 8B><0 2030 :@8B5@VN 100%. /:I> 1C;0 ?>40=0 >4=0 B5=45@=0 ?@>?>78FVO, 5;5:B@>==0 A8AB5<0 70:C?V25;L ?VA;O 70:V=G5==O AB@>:C 4;O ?>40==O B5=45@=8E ?@>?>78FV9, 287=0G5=8E 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, @>7:@820T 2AN V=D>@<0FVN, 707=0G5=C 2 B5=45@=V9 ?@>?>78FVW, :@V< V=D>@<0FVW, 287=0G5=>W ?C=:B>< 40 A>1;82>AB59, =5 ?@>2>48BL >FV=:C B0:>W B5=45@=>W ?@>?>78FVW B0 287=0G0T B0:C B5=45@=C ?@>?>78FVN =091V;LH 5:>=> 283V4=>N. @>B>:>; @>7:@8BBO B5=45@=8E ?@>?>78FV9 D>@?@8;N4=NTBLAO 2V4?>2V4=> 4> G0AB8= B@5BL>W B0 G5B25@B>W AB0BBV 28 0:>=C. 0<>2=8: @>73;O40T B0:C B5=45@=C ?@>?>78FVN 2V4?>2V4=> 4> 28<>3 AB0BBV 29 0:>=C (?>;>65==O G0AB8= 4@C3>W, ? OB>W 452 OB>W, >48=04FOB>W, 420=04FOB>W, G>B8@=04FOB>W, HVAB=04FOB>W, 0170FV2 4@C3>3> V B@5BL>3> G0AB8=8 ? OB=04FOB>W AB0BBV 29 0:>=C =5 70AB>A>2CNBLAO) 7 C@0EC20==O< ?>;>65=L ?C=:BC 43 A>1;82>AB59. 0<>2=8: @>73;O40T =091V;LH 5:>=> 283V4=C B5=45@=C ?@>?>78FVN CG0A=8:0 ?@>F54C@8 70:C?V2;V 2V4?>2V4=> 4> FL>3> ?C=:BC I>4> WW 2V4?>2V4=>ABV 28<>30< B5=45@=>W 4>:C<5=B0FVW. !B@>: @>73;O4C B5=45@=>W ?@>?>78FVW, I> 70 @57C;LB0B0<8 >FV=:8 287=0G5=0 =091V;LH 5:>=> 283V4=>N, =5 ?>28=5= ?5@528IC20B8 ? OB8 @>1>G8E 4=V2 7 4=O 287=0G5==O =091V;LH 5:>=> 283V4=>W ?@>?>78FVW. "0:89 AB@>: <>65 1CB8 0@3C<5=B>20=> ?@>4>265=> 70<>2=8:>< 4> 20 @>1>G8E 4=V2. # @07V ?@>4>265==O AB@>:C 70<>2=8: >?@8;N4=NT ?>2V4><;5==O 2 5;5:B@>==V9 A8AB5BO3>< >4=>3> 4=O 7 4=O ?@89=OBBO 2V4?>2V4=>3> @VH5==O. 0<>2=8: B0 CG0A=8:8 ?@>F54C@8 70:C?V2;V =5 <>6CBL V=VFVN20B8 1C4L-O:V ?5@53>2>@8 7 ?8B0=L 2=5A5==O 7 7 FV=8 ?>40=>W B5=45@=>W ?@>?>78FVW. 0 @57C;LB0B0<8 @>73;O4C B0 >FV=:8 B5=45@=>W ?@>?>78FVW 70<>2=8: 287=0G0T ?5@5<>6FO ?@>F54C@8 70:C?V2;V B0 ?@89<0T @VH5==O ?@> =03>2V@ ?@> 70:C?V2;N 2V4?>2V4=> 4> 0:>=C 7 C@0EC20==O< A>1;82>AB59. >2V4><;5==O ?@> =03>2V@ ?@> 70:C?V2;N 02B><0B8G=> D>@==>N A8AB5<>N 70:C?V25;L ?@>BO3>< >4=>3> 4=O 7 40B8 >?@8;N4=5==O 70<>2=8:>< @VH5==O ?@> 287=0G5==O ?5@5<>6FO ?@>F54C@8 70:C?V2;V 2 5;5:B@>==V9 A8AB5F54C@8 70:C?V2;V, O:89 =0402 =091V;LH 5:>=> 283V4=C B5=45@=C ?@>?>78FVN, I> T 0=><0;L=> =87L:>N (C FL>< 0=><0;L=> =87L:0 FV=0 B5=45@=>W ?@>?>78FVW @>7C=> 283V4=>W B5=45@=>W ?@>?>78FVW, O:0 T <5=H>N =0 40 01> 1V;LH5 2V4A>B:V2 A5@54=L>0@8D<5B8G=>3> 7=0G5==O FV=8/?@82545=>W FV=8 B5=45@=8E ?@>?>78FV9 V=H8E CG0A=8:V2 ?@>F54C@8 70:C?V2;V, B0/01> T <5=H>N =0 30 01> 1V;LH5 2V4A>B:V2 =0ABC?=>W FV=8/?@82545=>W FV=8 B5=45@=>W ?@>?>78FVW; 0=><0;L=> =87L:0 FV=0 287=0G0TBLAO 5;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> 70 C<>28 =0O2=>ABV =5 <5=H5 42>E CG0A=8:V2, O:V ?>40;8 A2>W B5=45@=V ?@>?>78FVW I>4> ?@54<5B0 70:C?V2;V 01> 9>3> G0AB8=8 (;>B0), ?>28=5= =040B8 ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 4=O 287=0G5==O =091V;LH 5:>=> 283V4=>W B5=45@=>W ?@>?>78FVW >1‘@C=BC20==O 2 4>2V;L=V9 D>@4> FV= 01> 20@B>ABV 2V4?>2V4=8E B>20@V2, @>1VB G8 ?>A;C3 B5=45@=>W ?@>?>78FVW. 0<>2=8: <0T ?@02> 725@=CB8AO 70 ?V4B25@465==O< V=D>@<0FVW, =040=>W CG0A=8:>6F5< ?@>F54C@8 70:C?V2;V, 4> >@30=V2 45@602=>W 2;048, ?V4?@8T2, >@30=V70FV9 2V4?>2V4=> 4> WE :>B@8<0==O 4>AB>2V@=>W V=D>@<0FVW ?@> =52V4?>2V4=VABL CG0A=8:0 ?@>F54C@8 70:C?V2;V 28<>30< :20;VDV:0FV9=8E :@8B5@VW2, =0O2=VABL ?V4AB02, 287=0G5=8E ?C=:B>< 47 A>1;82>AB59, 01> D0:BC 707=0G5==O C B5=45@=V9 ?@>?>78FVW 1C4L-O:>W =54>AB>2V@=>W V=D>@<0FVW, I> T ACBBT2>N ?V4 G0A 287=0G5==O @57C;LB0BV2 2V4:@8B8E B>@3V2, 70<>2=8: 2V4E8;OT B5=45@=C ?@>?>78FVN B0:>3> CG0A=8:0 ?@>F54C@8 70:C?V2;V. /:I> 70<>2=8:>< ?V4 G0A @>73;O4C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V 28O2;5=> =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C B5=45@=V9 ?@>?>78FVW B0/01> ?>40==O O:8E ?5@5410G0;>AO B5=45@=>N 4>:C<5=B0FVTN, 2V= @>7:, O:89 =5 <>65 1CB8 <5=H8<, =V6 420 @>1>GV 4=V 4> 70:V=G5==O AB@>:C @>73;O4C B5=45@=8E ?@>?>78FV9, ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59 2 5;5:B@>==V9 A8AB52V4=VABN 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW B0/01> ?>40==O O:8E 28<030TBLAO B5=45@=>N 4>:C<5=B0FVTN, @>7CW ?@>?>78FVW V=D>@<0FVW B0/01> 4>:C<5=BV2, ?>40==O O:8E ?5@5410G0TBLAO B5=45@=>N 4>:C<5=B0FVTN (:@V< 28?04:V2 2V4ACB=>ABV 70157?5G5==O B5=45@=>W ?@>?>78FVW, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><, B0/01> 2V4ACB=>ABV V=D>@<0FVW (B0/01> 4>:C<5=BV2) ?@> B5E=VG=V B0 O:VA=V E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V, I> ?@>?>=CTBLAO CG0A=8:>< ?@>F54C@8 2 9>3> B5=45@=V9 ?@>?>78FVW). 52V4?>2V4=VABN 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, O:V =040NBLAO CG0A=8:>< ?@>F54C@8 70:C?V2;V =0 28:>=0==O 28<>3 B5E=VG=>W A?5F8DV:0FVW 4> ?@54<5B0 70:C?V2;V, 22060NBLAO ?><8;:8, 28?@02;5==O O:8E =5 ?@872>48BL 4> 7?>=>20=>3> CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V 9>3> B5=45@=>W ?@>?>78FVW, =09<5=C20==O B>20@C, <0@:8, <>45;V B>I>. 0<>2=8: =5 <>65 @>74> >4=>3> V B>3> 6 CG0A=8:0 ?@>F54C@8 70:C?V2;V 1V;LH5 =V6 >48= @07 ?>2V4><;5==O 7 28<>3>N ?@> CAC=5==O =52V4?>2V4=>AB59 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, :@V< 28?04:V2, ?>2 O70=8E 7 28:>=0==O< @VH5==O >@30=C >A:0@65==O. #G0A=8: ?@>F54C@8 70:C?V2;V 28?@02;OT =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V =8< C A2>W9 B5=45@=V9 ?@>?>78FVW, 28O2;5=V 70<>2=8:>< ?VA;O @>7:@8BBO B5=45@=8E ?@>?>78FV9, H;OE>< 7020=B065==O G5@57 5;5:B@>==C A8AB5G=5=8E 01> =>28E 4>:C<5=BV2 2 5;5:B@>==V9 A8AB5BO3>< 24 3>48= 7 <><5=BC @>72=8:>< 2 5;5:B@>==V9 A8AB52V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59. 0<>2=8: @>73;O40T ?>40=V B5=45@=V ?@>?>78FVW 7 C@0EC20==O< 28?@02;5==O 01> =528?@02;5==O CG0A=8:0<8 28O2;5=8E =52V4?>2V4=>AB59. # @07V 2V4E8;5==O B5=45@=>W ?@>?>78FVW 7 ?V4AB028, 287=0G5=>W ?V4?C=:B>< 3 ?C=:BC 44 A>1;82>AB59, 70<>2=8: 287=0G0T ?5@5<>6FO ?@>F54C@8 70:C?V2;V A5@54 B8E CG0A=8:V2 ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO (AB@>: 4VW O:>W I5 =5 <8=C2) O:>3> 2V4?>2V40T :@8B5@VO< B0 C<>20<, I> 287=0G5=V C B5=45@=V9 4>:C<5=B0FVW, V <>65 1CB8 287=0=0 =091V;LH 5:>=> 283V4=>N 2V4?>2V4=> 4> 28<>3 0:>=C B0 A>1;82>AB59, B0 ?@89<0T @VH5==O ?@> =03>2V@ ?@> 70:C?V2;N C ?>@O4:C B0 =0 C<>20E, 287=0G5=8E AB0BB5N 33 0:>=C B0 ?C=:BC 49 A>1;82>AB59. # @07V 2V4E8;5==O B5=45@=>W ?@>?>78FVW, I> 70 @57C;LB0B0<8 >FV=:8 287=0G5=0 =091V;LH 5:>=> 283V4=>N, 70<>2=8: @>73;O40T =0ABC?=C B5=45@=C ?@>?>78FVN C A?8A:C B5=45@=8E ?@>?>78FV9, @>7B0H>20=8E 70 @57C;LB0B0<8 WE >FV=:8, ?>G8=0NG8 7 =09:@0I>W, O:0 22060TBLAO 2 B0:>=> 283V4=>N, C ?>@O4:C B0 AB@>:8, 287=0G5=V A>1;82>ABO<8. &V=0 B5=45@=>W ?@>?>78FVW =5 <>65 ?5@528IC20B8 >GV:C20=C 20@BVABL ?@54<5B0 70:C?V2;V, 707=0G5=C 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, 7 C@0EC20==O< 0170FC 4@C3>3> ?C=:BC 28 F8E A>1;82>AB59. > @>73;O4C =5 ?@89<0TBLAO B5=45@=0 ?@>?>78FVO, FV=0 O:>W T 28I>N =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=0 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2.2?8A B0 ?@8:;048 D>@<0;L=8E (=5ACBBT28E) ?><8;>:, 4>?CI5==O O:8E CG0A=8:0<8 =5 ?@872545 4> 2V4E8;5==O WE B5=45@=8E ?@>?>78FV9. 2.1.V4?>2V4=> 4> G.19 ?.2 !B.22 0:>=C D>@<0;L=8<8 (=5ACBBT28<8) 22060NBLAO ?><8;:8, I> ?>2 O70=V 7 >D>@<;5==O< B5=45@=>W ?@>?>78FVW B0 =5 2?;820NBL =0 7W ?@>?>78FVW, 0 A0<5 - B5E=VG=V ?><8;:8 B0 >?8A:8. V4?>2V4=> 4> 5@5;V:C D>@<0;L=8E ?><8;>: 70B25@465=>3> =0:07>< V=VAB5@AB20 @>728B:C 5:>=>@3V2;V B0 AV;LAL:>3> 3>A?>40@AB20 #:@0W=8 2V4 15 :2VB=O 2020 @>:C ! 710 B0 70@5TAB@>20=>3> 2 V=VAB5@AB2V NAB8FVW #:@0W=8 29 ;8?=O 2020 @>:C 70 ! 715/34998. $>@<0;L=8<8 (=5ACBBT28<8) 22060NBLAO ?><8;:8, I> ?>2 O70=V 7 >D>@<;5==O< B5=45@=>W ?@>?>78FVW B0 =5 2?;820NBL =0 7W ?@>?>78FVW, 0 A0<5: 1. =D>@<0FVO/4>:C<5=B, ?>40=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, <8;:C (?><8;:8) C G0AB8=V: C6820==O 25;8:>W ;VB5@8; C6820==O @>74V;>28E 7=0:V2 B0 2V4@8AB0==O A;>20 01> <>2=>3> 72>@>BC, 70?>78G5=8E 7 V=H>W <>28; 707=0G5==O C=V:0;L=>3> =><5@0 >3>;>H5==O ?@> ?@>2545==O :>=:C@5=B=>W ?@>F54C@8 70:C?V2;V, ?@8A2>T=>3> 5;5:B@>==>N A8AB5<>N 70:C?V25;L B0/01> C=V:0;L=>3> =><5@0 ?>2V4><;5==O ?@> =03>2V@ ?@> 70:C?V2;N - ?><8;:0 2 F8D@0E; 70AB>AC20==O ?@028; ?5@5=>AC G0AB8=8 A;>20 7 @O4:0 2 @O4>:; =0?8A0==O A;V2 @07>< B0/01> >:@5<>, B0/01> G5@57 45DVA; =C<5@0FVW AB>@V=>:/0@:CHV2 (C B>@V=>:/0@:CHV2 <0NBL >4=0:>289 =><5@, ?@>?CI5=V =><5@8 >:@5<8E AB>@V=>:/0@:CHV2, =5<0T =C<5@0FVW AB>@V=>:/0@:CHV2, =C<5@0FVO AB>@V=>:/0@:CHV2 =5 2V4?>2V40T ?5@5;V:C, 707=0G5=>:C<5=BV). 2. ><8;:0, 7@>1;5=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V ?V4 G0A >D>@<;5==O B5:ABC 4>:C<5=B0/C=5A5==O V=D>@<0FVW 2 >:@5;O 5;5:B@>==>W D>@<8 B5=45@=>W ?@>?>78FVW (C B>@5:BC@0, 70 F8D@8 (F8D@), ?5@5AB02;5==O ;VB5@ (F8D@) ?CA: ;VB5@ (F8D@), ?>2B>@5==O A;V2, =5<0T ?@>?CA:C 20<8, 70>:@C3;5==O G8A;0), I> =5 2?;820T =0 FV=C B5=45@=>W ?@>?>78FVW CG0A=8:0 ?@>F54C@8 70:C?V2;V B0 =5 ?@872>48BL 4> WW A?>B2>@5==O B0/01> =5 AB>ACTBLAO E0@0:B5@8AB8:8 ?@54<5B0 70:C?V2;V, :20;VDV:0FV9=8E :@8B5@VW2 4> CG0A=8:0 ?@>F54C@8 70:C?V2;V. 3. 52V@=0 =0720 4>:C<5=B0 (4>:C<5=BV2), I> ?>40TBLAO CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, 73> 2V4?>2V40T 28<>30<, 287=0G5=8< 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW. 4. :@5<0 AB>@V=:0 (AB>@V=:8) :>?VW 4>:C<5=B0 (4>:C<5=BV2) =5 702V@5=0 ?V4?8A>< B0/01> ?5G0B:>N CG0A=8:0 ?@>F54C@8 70:C?V2;V (C @07V WW 28:>@8AB0==O). 5. # A:;04V B5=45@=>W ?@>?>78FVW =5<0T 4>:C<5=B0 (4>:C<5=BV2), =0 O:89 ?>A8;0TBLAO CG0A=8: ?@>F54C@8 70:C?V2;V C A2>W9 B5=45@=V9 ?@>?>78FVW, ?@8 FL>2=8:>< =5 28<030TBLAO ?>40==O B0:>3> 4>:C<5=B0 2 B5=45@=V9 4>:C<5=B0FVW. 6. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> =5 @CG=>3> ?V4?8AC C?>2=>2065=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V, O:I> =0 F59 4>:C<5=B (4>:C<5=B8) =0:;045=> WW :20;VDV:>20=89 5;5:B@>==89 ?V4?8A. 7. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> A:;045=89 C 4>2V;L=V9 D>@3> =><5@0. 8. >40==O 4>:C<5=B0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> T A:0=>20=>N :>?VTN >@83V=0;C 4>:C<5=B0/5;5:B@>==>3> 4>:C<5=B0. 9. >40==O 4>:C<5=B0 CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, O:89 70A2V4G5=89 ?V4?8A>< C?>2=>2065=>W >A>18 CG0A=8:0 ?@>F54C@8 70:C?V2;V B0 4>40B:>2> A>18, ?>2=>2065==O O:>W CG0A=8:>< ?@>F54C@8 70:C?V2;V =5 ?V4B25@465=V (=0?@8:;04, ?5@5:;04 4>:C<5=B0 702V7>20=89 ?5@5:;040G5I>). 10. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, I> @<0FVN ?@> =072C 2C;8FV, W >A>18 B>I>, C 72'O7:C 7 B8<, I> B0:V =0720, =09<5=C20==O 1C;8 72V4=> 4> 70:>=>402AB20 ?VA;O B>3>, O: 2V4?>2V4=89 4>:C<5=B (4>:C<5=B8) 1C2 (1C;8) ?>40=89 (?>40=V). 11. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW, 2 O:>78FVO F8D@8 (F8D@) C AC@5:B=>N, ?@8 FL> 707=0G5=0 ?@>?8A><, T ?@028;L=>N. 12. >40==O 4>:C<5=B0 (4>:C<5=BV2) CG0A=8:>< ?@>F54C@8 70:C?V2;V C A:;04V B5=45@=>W ?@>?>78FVW 2 D>@<0BV, I> 2V4@V7=OTBLAO 2V4 D>@<0BC, O:89 28<030TBLAO 70<>2=8:>< C B5=45@=V9 4>:C<5=B0FVW, ?@8 FL>@<0B 4>:C<5=B0 70157?5GCT <>6;82VABL 9>3> ?5@53;O4C. 3=H0 V=D>@<0FVO3.1. 0@BVABL B5=45@=>W ?@>?>78FVW B0 2AV V=HV FV=8 ?>28==V 1CB8 GVB:> 287=0G5=V. #G0A=8: A0<>ABV9=> =5A5 2AV 28B@0B8, ?>2 O70=V 7 ?V43>B>2:>N B0 ?>40==O< 9>3> B5=45@=>W ?@>?>78FVW. 0<>2=8: C 1C4L-O:>2V40;L=8< 70 7W ?@>?>78FVW CG0A=8:0 B0 70 28B@0B8 CG0A=8:0 =0 ?V43>B>2:C ?@>?>78FVW =570;56=> 2V4 @57C;LB0BC B>@3V2. V4ACB=VABL 1C4L-O:8E 70?8B0=L 01> CB>G=5=L AB>A>2=> 73 B5=45@=>W 4>:C<5=B0FVW 7 1>:C CG0A=8:V2 ?@>F54C@8 70:C?V2;V, O:V >B@8<0;8 FN 4>:C<5=B0FVN C 2AB0=>2;5=>@O4:C, >7=0G0B8<5, I> CG0A=8:8 ?@>F54C@8 70:C?V2;V, I> 15@CBL CG0ABL 2 F8E B>@30E, ?>2=VABN CA2V4><;NNBL 7W 4>:C<5=B0FVW B0 28<>38, 28:;045=V 0<>2=8:>< ?@8 ?V43>B>2FV FVTW 70:C?V2;V. 3.2. 0<>2=8: C B5=45@=V9 4>:C<5=B0FVW <>65 707=0G8B8 V=HC V=D>@<0FVN 2V4?>2V4=> 4> 28<>3 70:>=>402AB20, O:C 22060T 70 =5>1EV4=5 2:;NG8B8. 3.3. /:I> 28<>30 2 B5=45@=V9 4>:C<5=B0FVW 2AB0=>2;5=0 45:V;L:0 @07V2, CG0A=8:/?5@5<>65FL <>65 ?>40B8 =5>1EV4=89 4>:C<5=B 01> V=D>@<0FVN >48= @07. 3.4. #G0A=8:8 ?@8 ?>40==V B5=45@=>W ?@>?>78FVW ?>28==V 2@0E>2C20B8 =>@<8 (2@0EC20==O< 22060TBLAO D0:B ?>40==O B5=45@=>W ?@>?>78FVW, I> CG0A=8: >7=09><;5=89 7 40=8< =>@<0<8 V WE =5 ?>@CHCT, 6>4=V >:@5B@V1=> ?>4020B8): ?>AB0=>28 01V=5BC V=VAB@V2 #:@0W=8 «@> 70157?5G5==O 70E8ABC =0FV>=0;L=8E V=B5@5AV2 70 <091CB=V<8 ?>7>20<8 45@6028 #:@0W=0 C 72 O7:C 7 2V9AL:>2>N 03@5AVTN >AV9AL:>W $545@0FVW» 2V4 03.03.2022 ! 187, >A:V;L:8 70<>2=8: =5 <>65 28:>=C20B8 7>1>2 O70==O, :@548B>@0<8 70 O:8<8 T >AV9AL:0 $545@0FVO 01> >A>18, ?>2 O70=V 7 :@0W=>N-03@5A>@><, I> 287=0G5=V ?V4?C=:B>< 1 ?C=:BC 1 FVTW >AB0=>28; ?>AB0=>28 01V=5BC V=VAB@V2 #:@0W=8 «@> 70AB>AC20==O 701>@>=8 22575==O B>20@V2 7 >AV9AL:>W $545@0FVW» 2V4 09.04.2022 ! 426, >A:V;L:8 FVTN ?>AB0=>2>N 701>@>=5=> 22575==O =0 <8B=C B5@8B>@VN #:@0W=8 2 <8B=>@BC B>20@V2 7 >AV9AL:>W $545@0FVW; 0:>=C #:@0W=8 «@> 70157?5G5==O ?@02 V A2>1>4 3@><04O= B0 ?@02>289 @568< =0 B82> >:C?>20=V9 B5@8B>@VW #:@0W=8» 2V4 15.04.2014 ! 1207-VII.. B0:>6 2@0E>2C20B8, I> 2 #:@0W=V 70<>2=8:0< 701>@>=OTBLAO 74V9A=N20B8 ?C1;VG=V 70:C?V2;V B>20@V2, @>1VB V ?>A;C3 C 3@><04O= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (:@V< B8E, I> ?@>6820NBL =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E); N@848G=8E >AV1, CB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0=; N@848G=8E >AV1, CB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 #:@0W=8, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=>B:V2 (40;V - 0:B828), O:>W T >AV9AL:0 $545@0FVO/ 5A?C1;V:0 V;>@CAL/A;0<04O=8= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (:@V< B8E, I> ?@>6820NBL =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E), 01> N@848G=8E >AV1, CB2>@5=8E B0 70@5TAB@>20=8E 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0=, :@V< 28?04:V2 :>;8 0:B828 2 CAB0=>2;5=>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O 0FV>=0;L=>7HC:C B0 C?@02;V==O 0:B820<8, >45@60=8<8 2V4 :>@C?FV9=8E B0 V=H8E 7;>G8=V2 0<>2=8:0< 701>@>=OTBLAO 74V9A=N20B8 ?C1;VG=V 70:C?V2;V B>20@V2 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0=, 70 28=OB:>20@V2 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, =5>1EV4=8E 4;O @5<>=BC B0 >1A;C3>2C20==O B>20@V2, ?@8410=8E 4> =01@0==O G8==>ABV FVTN ?>AB0=>2>N, ?@8410=8E 4> =01@0==O G8==>ABV ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. ! 1178 @> 70B25@465==O >A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8 @> ?C1;VG=V 70:C?V2;V , =0 ?5@V>4 4VW ?@02>2>3> @568T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O (DVFV9=89 2VA=8: #:@0W=8, 2022 @., ! 84, AB. 5176). 0 ?V4@>1;5==O 4>:C<5=BV2, ?5G0B>:, HB0@8AB0==O ?V4@>1;5=8E 4>:C<5=BV2, ?5G0B>:, HB0@3V2 =5A5 :@82V40;L=VABL 73V4=> AB0BBV 358 @83> >45:AC #:@0W=8. 4V4E8;5==O B5=45@=8E ?@>?>78FV90<>2=8: 2V4E8;OT B5=45@=C ?@>?>78FVN V7 707=0G5==O< 0@3C<5=B0FVW 2 5;5:B@>==V9 A8AB5;8: 1) CG0A=8: ?@>F54C@8 70:C?V2;V: - ?V4?040T ?V4 ?V4AB028, 2AB0=>2;5=V ?C=:B>< 47 F8E >A>1;82>AB59; - 707=0G82 C B5=45@=V9 ?@>?>78FVW =54>AB>2V@=C V=D>@<0FVN, I> T ACBBT2>N 4;O 287=0G5==O @57C;LB0BV2 2V4:@8B8E B>@3V2, O:C 70<>2=8:>< 28O2;5=> 73V4=> 7 0170F>< ?5@H8< ?C=:BC 42 F8E >A>1;82>AB59; =5 =0402 70157?5G5==O B5=45@=>W ?@>?>78FVW, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><; =5 28?@0282 28O2;5=V 70<>2=8:>< ?VA;O @>7:@8BBO B5=45@=8E ?@>?>78FV9 =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> ?>40=V =8< C A:;04V A2>TW B5=45@=>W ?@>?>78FVW, B0/01> 73> =09<5=C20==O, <0@:C, <>45;L B>I>) ?V4 G0A 28?@02;5==O 28O2;5=8E 70<>2=8:>< =52V4?>2V4=>AB59, ?@>BO3>< 24 3>48= 7 <><5=BC @>72=8:>< 2 5;5:B@>==V9 A8AB52V4><;5==O 7 28<>3>N ?@> CAC=5==O B0:8E =52V4?>2V4=>AB59; =5 =0402 >1‘@C=BC20==O 0=><0;L=> =87L:>W FV=8 B5=45@=>W ?@>?>78FVW ?@>BO3>< AB@>:C, 287=0G5=>3> 0170F>< ?5@H8< G0AB8=8 G>B8@=04FOB>W AB0BBV 29 0:>=C/0170F>< 452 OB8< ?C=:BC 37 F8E >A>1;82>AB59; - 287=0G82 :>=DV45=FV9=>N V=D>@<0FVN, I> =5 <>65 1CB8 287=0G5=0 O: :>=DV45=FV9=0 2V4?>2V4=> 4> 28<>3 ?C=:BC 40 F8E >A>1;82>AB59; - T 3@><04O=8=>< >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (:@V3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E); N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0=; N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 #:@0W=8, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=>B:V2 (40;V - 0:B828), O:>W T >AV9AL:0 $545@0FVO/ 5A?C1;V:0 V;>@CAL/A;0<04O=8= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (:@V3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E), 01> N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0=, :@V< 28?04:V2, :>;8 0:B828 2 CAB0=>2;5=>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O ; 01> ?@>?>=CT 2 B5=45@=V9 ?@>?>78FVW B>20@8 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (70 28=OB:>20@V2 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, =5>1EV4=8E 4;O @5<>=BC B0 >1A;C3>2C20==O B>20@V2, ?@8410=8E 4> =01@0==O G8==>ABV ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n2"! 1178 @> 70B25@465==O >A>1;82>AB59 74V9A=5==O ?C1;VG=8E 70:C?V25;L B>20@V2, @>1VB V ?>A;C3 4;O 70<>2=8:V2, ?5@5410G5=8E 0:>=>< #:@0W=8 @> ?C1;VG=V 70:C?V2;V , =0 ?5@V>4 4VW ?@02>2>3> @568T==>3> AB0=C 2 #:@0W=V B0 ?@>BO3>< 90 4=V2 7 4=O 9>3> ?@8?8=5==O 01> A:0AC20==O (DVFV9=89 2VA=8: #:@0W=8, 2022 @., ! 84, AB. 5176); 2) B5=45@=0 ?@>?>78FVO: - =5 2V4?>2V40T C<>20< B5E=VG=>W A?5F8DV:0FVW B0 V=H8< 28<>304> ?@54<5B0 70:C?V2;V B5=45@=>W 4>:C<5=B0FVW, :@V< =52V4?>2V4=>ABV 2 V=D>@<0FVW B0/01> 4>:C<5=B0E, I> <>65 1CB8 CAC=5=0 CG0A=8:>< ?@>F54C@8 70:C?V2;V 2V4?>2V4=> 4> ?C=:BC 43 F8E >A>1;82>AB59; T B0:>N, AB@>: 4VW O:>W 70:V=G82AO; T B0:>N, FV=0 O:>W ?5@528ICT >GV:C20=C 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=C 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, O:I> 70<>2=8: C B5=45@=V9 4>:C<5=B0FVW =5 707=0G82 ?@> ?@89=OBBO 4> @>73;O4C B5=45@=>W ?@>?>78FVW, FV=0 O:>W T 28I>N, =V6 >GV:C20=0 20@BVABL ?@54<5B0 70:C?V2;V, 287=0G5=0 70<>2=8:>< 2 >3>;>H5==V ?@> ?@>2545==O 2V4:@8B8E B>@3V2, B0/01> =5 707=0G82 ?@89=OB=89 2V4A>B>: ?5@528I5==O 01> 2V4A>B>: ?5@528I5==O T 1V;LH8<, =V6 707=0G5=89 70<>2=8:>< 2 B5=45@=V9 4>:C<5=B0FVW; =5 2V4?>2V40T 28<>30<, CAB0=>2;5=8< C B5=45@=V9 4>:C<5=B0FVW 2V4?>2V4=> 4> 0170FC ?5@H>3> G0AB8=8 B@5BL>W AB0BBV 22 0:>=C; 3) ?5@5<>65FL ?@>F54C@8 70:C?V2;V: - 2V4<>282AO 2V4 ?V4?8A0==O 4>3>2>@C ?@> 70:C?V2;N 2rtvš " . 0 6 8 B D F H † ˆ Š Œ Ž ¨ ª T € † øíßÑÃ¹±§§…}u…u…n¹cÃcÃ±c¹ncnUnhvGYh¤S°5CJ(\aJ(hvGYh¤S°CJaJhvGYh¤S°h¤S°B*phhU?B*phhvGYh¤S°B*phhvGYh¤S°B*\phh kHB*\phh¤S°B*\phhvGYh¤S°\hvGYh¤S°5\hvGYh¤S°5CJ\aJheB%hoo{5CJ&\aJ&heB%hoo{5CJ \aJ h?lhDeNCJaJh%èCJaJ 8rtvšìD F H J † úúòòíâââââ•ââMkd$$If–lÖ0Œç([-öÖÿÿÖÿÿÖÿÿÖÿÿ4Ö4Ö laöøytÕ$t $G$IfgdÕ$tgdoo{$a$gdoo{gd%è † ˆ Š Œ Ž ¨ ²§§Z§§Mkd¢$$If–lÖ0Œç([-öÖÿÿÖÿÿÖÿÿÖÿÿ4Ö4Ö laöøytÕ$t $G$IfgdÕ$tMkdQ$$If–lÖ0Œç([-öÖÿÿÖÿÿÖÿÿÖÿÿ4Ö4Ö laöøytÕ$t¨ ª L N P R T € ‚ „ † ˆ ° ² RT²¦¡™™™™™™™™™™™ $*$a$gd‡`†$a$gd¤S°gd¤S°$„@^„@a$gd¤S°Mkdó$$If–lÖ0Œç([-öÖÿÿÖÿÿÖÿÿÖÿÿ4Ö4Ö laöøytÕ$t† ˆ ¬ ² ´ Ò è .NPRTVž¾ÀÄÊÎÐÔØÚÜÞ÷ìàÊ¶¢¶¢¢ìwlw`\WRWMHCHM hƒ5 hž)e5 h’f5 h×xv5 hoo{5hoo{hohž)e5CJaJhohž)eCJaJhž)eCJaJ h‡`†5CJ PJ\aJ nHtH#h ¾h‡`†5CJ PJaJ nHtH&h ¾h‡`†5CJ PJ\aJ nHtH'h ¾h‡`†CJ PJaJ mHnHtHu+h ¾h‡`†6CJ PJaJ mHnHsHtHhvGYh¤S°5CJaJhvGYh¤S°CJaJhvGYh¤S°5TVÀÄÆÈÊÌÎÐÒÔÖØÚÜÞàâäæè ÷÷ïïïïïïïïïïïïïïïïïïïïïïïß$¤¤$If[$\$a$$a$gdoo{$a$gdž)eÞàâæ X\^`bdfjlnÎÐ: < ® ° ¼ ¾ Ð ŒÄòúõðëâÝëúËÀËÀ±À±À±ÀËÀËÀ±¢À¢¢±~q~qdqhW\ihÌx[CJPJaJhW\ihQ‰CJPJaJ!hW\ihQ‰B*CJPJaJph$hW\ih£Nê0J>*B*CJaJphjhW\ih£NêCJUaJhW\ih£NêB*CJaJphhW\ih£NêCJaJ#hW\ih£Nê5B*CJ\aJph h1ô5hoo{5mH sH hoo{5 h„5 h0t‰5 h¤S°5# Z\`dhïsïïï{kdD$$IfT–” Ö0”ÿ|(€€ý& Ö t Öÿ¥¥¥ÿ¥¥¥öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöpÖÿ¥¥¥ÿ¥¥¥yt’fŠT$¤¤$If[$\$a$hjnÐòÐ‹~~r_$¤¤$If[$\$a$gdÆ;0$$Ifa$gdQ‰ ¤¤$If[$\$tkd$$IfT–” ÖF”ÿ|(€€™€ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠTò´ÎÒÔÖ "F¸¾Ààâìî \^dfôöDBD¦ðåÚÈÚÈÚ¹®¹®¹®¹®¡¡¡®¹®¹®tdtYNhvGYh¤S°CJaJhW\ihý(çCJaJhW\ih:pî@ˆüÿCJ\]aJhW\ih:pîCJaJ hW\ihñOJQJ^JmH"sH" hW\ih´=dOJQJ^JmH"sH"hW\ihŸyêOJQJ^JhW\ihŸyêCJaJhW\ihŸyêB*CJaJph#hW\ih£Nê5B*CJ\aJphhW\ih£NêCJaJhW\ihÆ;0CJaJhW\ihÆ;0B*CJaJphÐÒÖ‹~nh$If$¤¤$If[$\$a$ ¤¤$If[$\$tkdŸ$$IfT–” ÖF”ÿ|(™€ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT"H¶‹~ne $Ifgdj0ò$¤¤$If[$\$a$ ¤¤$If[$\$tkd9$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT¶¸Àâ\‹~ne $Ifgdj0ò$¤¤$If[$\$a$ ¤¤$If[$\$tkdÍ$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT\^föDx‹~nU<$„$-DIfMÆ ÿÿÿÿ`„a$gd¤S°$„$-DIfMÆ ÿÿÿÿ`„a$gdWpá$¤¤$If[$\$a$ ¤¤$If[$\$tkda$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠTx¦ÜÞàäóÚÎZM=$¤¤$If[$\$a$ ¤¤$If[$\$tkdõ$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT$$Ifa$gdxL=$„$-DIfMÆ ÿÿÿÿ`„a$gd¤S°$$Ifa$gd¤S°¦ÚÜÞàâä *HJLNPR’˜ž ÐÒîùîãØÆØÆØµ¤|Øj_j_P_P_@hIVæh‡`†PJmHnHtHuhW\ih£NêB*CJaJphhW\ih£NêCJaJ#hW\ih£Nê5B*CJ\aJph hW\ihŸyêOJQJ^JmH"sH",hW\ih©o~OJPJQJ^JmH"nH"sH"tH" hW\ih fOJQJ^JmH"sH" hW\ih©o~OJQJ^JmH"sH"#hW\ihŸyê5B*CJ\aJphhW\ihŸyêCJaJhW\ihDeNCJaJhvGYh¤S°CJaJhvGYh¤S°JLNR”–óçsfVP$If$¤¤$If[$\$a$ ¤¤$If[$\$tkd‰$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT $$Ifa$gdj0ò $$Ifa$gd©o~–˜ Ò4ln‹~nccZ $Ifgdˆtÿ $*$Ifgd‡`†$¤¤$If[$\$a$ ¤¤$If[$\$tkd$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠTî468HhjlnpvxLNPRTZ\ðò.z ðàÒÇðºðÒ¢“¢“¢ˆ}¢“¢“¢sj]S]LhOOîh¤S°h¤S°PJnHtHhOOîh¤S°PJnHtHhOOîh¤S°PJhOOîh¤S°5PJhW\ih\W~CJaJhW\ihŒb\CJaJhW\ih£NêB*CJaJphhW\ih£NêCJaJhÆ@Ãh\W~5B*phh‡`†5PJ\nHtHh‡`†5PJnHtHhIVæh‡`†5PJnHtHhIVæh‡`†PJmHnHtHuhIVæh‡`†5PJ\nHtHnpxNR‹~~j„ýÿ¤¤$If[$\$^„ýÿgdÕ$ð ¤¤$If[$\$tkd±$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠTRT\ò ŒŽ‹~nVKB $IfgdE§ $*$Ifgd¤S°d$-D9DIfMÆ ÿÿÿÿgd¤S°m$$¤¤$If[$\$a$ ¤¤$If[$\$tkdE$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT 6ŠŒŽ’˜š $,.02:<>ñãÓÈ½²£²£²‘|kVDVk2²#hW\ih£Nê5OJQJ^JmH"sH"#hž)eB*OJQJ^JmH"phÿsH")hQàhž)eB*OJQJ^JmH"phÿsH"!hQàhž)eB*OJQJ^Jphÿ)h kHh kHB*OJQJ^JmH"phÿsH"#h¤S°B*OJQJ^JmH"phÿsH"hW\ih£NêB*CJaJphhW\ih£NêCJaJhW\ih"+ÖCJaJhW\ihE§CJaJhOOîh¤S°5PJ\nHtHhOOîh¤S°PJ\nHtHhOOîh¤S°5PJnHtHŽ’š<ö‚uul $Ifgdc¬ ¤¤$If[$\$tkdÙ$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT $IfgdŒb\<>Bvž ‹~nO7$„éÿ„éÿ¤¤$If[$\$^„éÿ`„éÿa$$ Æ^„éÿ„éÿ¤¤$If[$\$^„éÿ`„éÿa$gdhO%$¤¤$If[$\$a$ ¤¤$If[$\$tkdm$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT>@Btvœ¢¤¦`bòô`frt "ÆÈÒ" , ˜$œ$ž$^&`&Ö&Ø&íâíâÓâíâíâÓÄ²¡Ä–ÄâíâíâÓ‡Ó|m^mSmShW\ihÅk¡CJaJhW\ihšªB*CJaJphhW\ihÅk¡B*CJaJphhW\ihšªCJaJhW\ih#AžB*CJaJphhW\ih #!CJaJ hW\ih #!5B*CJaJph#hW\ih #!56B*CJaJphhW\ih #!B*CJaJphhW\ihë°B*CJaJphhW\ihë°CJaJ#hW\ihë°5B*CJ\aJph ¢¦b‹~~c$„ëÿ„ëÿ¤¤$If[$\$^„ëÿ`„ëÿa$gdë° ¤¤$If[$\$tkd $$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT"È" <"˜$j*‚*h,‹~~pddVVV $$1$Ifa$gd€$$Ifa$gdšª $$1$Ifa$gd#Až ¤¤$If[$\$tkd• $$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT Ø&„'†'B*d*h*j*‚*Ø+Ú+p,b/d/f/0 000€0‚0–4¼4Â4è48ðåðåðÖÃ²¥²¥š}}k\O?O?Oh;~˜h*ì56B*PJphh;~˜h*ìB*PJphh;~˜hë°B*CJaJph#h;~˜hë°5B*CJ\aJph#hW\ihë°5B*CJ\aJphhW\ihë°CJaJhW\ih€CJaJhW\ih€CJPJaJ!hW\ih€B*CJPJaJph$hW\ih€5B*CJPJaJphhW\ihë°B*CJaJphhW\ihÅk¡CJaJhW\ihÅk¡B*CJaJphh,d/f/0ñ}m$¤¤$If[$\$a$tkd) $$IfT–” ÖF”ÿ|(€™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT $$1$Ifa$gd€0 00‚0r3t4’5F8¡””†††s$¤¤$If[$\$a$gd*ì $$1$Ifa$gd*ì ¤¤$If[$\$]kdÃ $$IfT–” Ö”ÿ|(€è( Ö t Ö ÿ¥¥¥öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöpÖ ÿ¥¥¥yt£NêŠT8D8F8H8J8L8N8š8œ8ò>"?6D8D>D@D°D²D´D¶D¸DEEàEòEPFîßÔÂÔ°žßî€qÔžßÔÂÔžß`O` h;~˜hÐd 6B*CJaJph h;~˜h+w¾6B*CJaJphh;~˜h›SB*CJaJph*h;~˜h›1/B*PJph*h;~˜h*ìB*PJph#h;~˜hë°5B*CJ\aJph#h;~˜hÅd’5B*CJ\aJph#hW\ihë°5B*CJ\aJphhW\ihë°CJaJh;~˜hë°B*CJaJph"*h;~˜h*ì56B*PJphF8H8L8œ8ˆ;"?D@D²Dììxh$¤¤$If[$\$a$tkdô$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT$¤¤$If[$\$a$gd*ì²D´D¸DEPF^HrMFOÈO¡‘seeeK$ Æ$-DG$IfMÆ ÿÿÿÿa$gdx $$1$Ifa$gds@> $$1$Ifa$gd+w¾$¤¤$If[$\$a$$¤¤$If[$\$a$]kdˆ$$IfT–” Ö”ÿ|(€è( Ö t Ö ÿ¥¥¥öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöpÖ ÿ¥¥¥yt£NêŠTPFVHXHZH\H^H¸KºKBLDLFLXLZLnMrMëÖë½¤‘}nW}‘@‘/!h;~˜hARB*CJPJaJph-j*h;~˜hARB*CJPJUaJph,j% h;~˜hARB*CJUaJphh;~˜hARB*CJaJph&jh;~˜hARB*CJUaJph$*h;~˜hARB*CJPJaJph1h;~˜hµPùB*CJ\aJfHphqÊ ÿÿÿÿ1h;~˜hxB*CJ\aJfHphqÊ ÿÿÿÿ(h;~˜h+w¾B*CJ\aJmHphsH(h;~˜hxB*CJ\aJmHphsHrMFOÈO$P8P€P’PªP¬P2QPQbQ–QœQ¤Q¦Q¬Q¼Q¾QRZR\RxRŠR¾RîRðRòRúRüRþRS0Sð×È·È¨™¨™È·È™ÈŠÈ™¨™È™È·È{È¨lŠl¨]h;~˜hrÔB*CJaJphh;~˜hKýB*CJaJphh;~˜hùB*CJaJphh;~˜h}ƒB*CJaJphh;~˜hë°B*CJaJphh;~˜hs"¯B*CJaJph h;~˜hx5B*CJaJphh;~˜hxB*CJaJph0h;~˜hx5B*CJOJQJaJmHphsHh;~˜hÊD¤B*CJaJph ÈOpPœQòRTU@WÖWŽXò\a‚ašbòcdježhççÌÌÌÀÀÀ´¦ššššš¦$$Ifa$gdq> $$1$Ifa$gdq>$$Ifa$gdÖ]°$$Ifa$gds"¯$„ëÿ„ëÿ¤¤$If[$\$^„ëÿ`„ëÿa$gds"¯$„ëÿ„ëÿ¤¤$If[$\$^„ëÿ`„ëÿa$0SÌSäSêSþS TTTT.T0T2T4TàTUUUU$U&URVB*CJPJaJph%h;~˜hÊwâB*CJaJnH"phtH"/h;~˜hÖ]°5B*CJPJ\aJnHphtH)h;~˜hÖ]°B*CJPJaJnHphtH#h;~˜hs"¯5B*CJ\aJphh;~˜hs"¯B*CJaJph h;~˜h}ƒB*CJ\aJph h;~˜hs"¯B*CJ\aJph h;~˜hyH5B*CJaJphžh ruuu.u@wzw|wÒwbydy¼zðáðÊ³žŠvbJ11h;~˜hƒU056B*CJ\]aJnH"phtH".h;~˜hƒU056B*CJ\aJnH"phtH"&h;~˜hƒU056B*CJ\aJph&h;~˜hƒU056OJQJ^JmH"sH"&h;~˜hƒU06>*OJQJ^JmH"sH")h;~˜hƒU056>*OJQJ^JmH"sH",h;~˜hƒU056OJQJ\]^JmH"sH",h;~˜hƒU056>*B*CJ\]aJphh;~˜hoWB*CJaJphh;~˜hÄ B*CJaJph¼z¾zÀzÂzÆz {êÏJ=-$¤¤$If[$\$a$ ¤¤$If[$\$„kdi $$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöpÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿytz,ÜŠT$„ëÿ„ëÿ¤¤$If[$\$^„ëÿ`„ëÿa$gdÄ >$„"dð$1$If`„"a$gdƒU0¼z¾zÀzÂzÄzÆz{ {&{*{,{.{²{´{Ö{Ú{Ü{Þ{Š|Œ|t}v}Œ~Ž~Ú~Ü~ ¨²:<>@äæ‚‚íÞÓÁÓÁÓ²ÓÁÓÁÓ²ÓÁÓÁÓ£Ó£²£Ó£Ó£˜ÓÁÓ{i{Ó#hW\iht5B*CJ\aJph#hW\ih|;ƒ5B*CJ\aJphhW\ihÈ¯CJaJhW\ihõ6CJaJhW\ihë°B*CJaJphhW\ih$ÈB*CJaJph#hW\ihë°5B*CJ\aJphhW\ihë°CJaJh;~˜hƒU0B*CJaJph#h;~˜hƒU05OJQJ^JmH"sH"% {({*{.{´{Ø{ìxkk[$¤¤$If[$\$a$ ¤¤$If[$\$tkd$$IfT–”šÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT$¤¤$If[$\$a$gd$ÈØ{Ú{Þ{Œ|v}Ž~Ü~ ¨:‹~~nnnnnn$¤¤$If[$\$a$ ¤¤$If[$\$tkd²$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT :<@‚~„B…°†¬‰‹~~``N>$„7$If`„7a$gd):û$„x$1$If]„xa$gdÖº$„"dð$-D9DIfMÆ ÿÿÿÿ`„"a$gdìqÏ ¤¤$If[$\$tkdF$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT‚~„¸„º„Ô„Ö„…>…@…B…‹‹Ž Ž”Ž–Ž¨ŽªŽz“RîÛÈÛµ¤“îÛ†u†eZe†H†;h;~˜hÖºB*PJph"jh;~˜h):ûB*PJUphh;~˜h):ûB*phjh;~˜h):ûB*Uph!h;~˜h):ûB*CJPJaJphh;~˜h):ûB*PJph!h;~˜hJ%+B*CJPJaJph!h;~˜h>ÊB*CJPJaJph$h;~˜h>Ê5B*CJPJaJph$h;~˜ht5B*CJPJaJph$h;~˜hìqÏ5B*CJPJaJph!h;~˜hìqÏB*CJPJaJph¬‰‹æŒ8H’Z”æ•ð–F™š›ÐžÖ >¥ïïïïßßßßßßßÃ$¤¤$-DIfMÆ ÿÿÿÿ[$\$a$gdìqÏ$„7$If`„7a$gdÖº$„7$If`„7a$gd):ûRþÐž<¥>¥@¥B¥D¥â¦ä¦î¦X§ì¨©©H©L©P©R©œ« «¢«¤«D¬H¬–¬š¬œ¬ž¬°°|°€°ñäñÕÊ¸Ê¸Ê©šÊƒÊštšÊiÊ¸Ê©ÊiÊ¸ÊZšÊ¸ÊhW\ihhÃB*CJaJphhW\ihhÃCJaJhW\ih_ŸB*CJaJphhW\ih§8„5CJaJhW\ih§8„CJaJhW\ihë°B*CJaJphhW\ih§8„B*CJaJph#hW\ihë°5B*CJ\aJphhW\ihë°CJaJh;~˜hë°B*CJaJphh;~˜hÖºB*PJph*h;~˜hÖºB*PJph#>¥@¥D¥ä¦L©ž«‹~~n[$¤¤$If[$\$a$gd_Ÿ$¤¤$If[$\$a$ ¤¤$If[$\$tkdÚ$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠTž« «¤«F¬H¬˜¬‹~~xh$¤¤$If[$\$a$$If ¤¤$If[$\$tkdn$$IfT–”CÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4Öaöytœ7¥ŠT˜¬š¬ž¬°‹~~k$¤¤$If[$\$a$gd» “ ¤¤$If[$\$tkd$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT°°~°‹s$„éÿ„éÿ¤¤$If[$\$^„éÿ`„éÿa$tkd–$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT~°€°„°Ü°¾²€³ˆ¶¡”„r]]$¤¤$9DIf[$\$a$gd§8„$„x$1$If]„xa$gdno$¤¤$If[$\$a$ ¤¤$If[$\$]kd*$$IfT–” Ö”ÿ|(è( Ö t Ö ÿ¥¥¥öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöpÖ ÿ¥¥¥yt£NêŠT€°‚°„°Ú°Ü°â°8±:±@±D±T±V±\±^±h±j±¼²¾²íâíâÑÀ¯¡“¡…t…cRF;hW\ihnoCJaJhW\ihno6CJaJ hW\ihno5B*CJaJphÿ hW\ih©o~5B*CJaJphÿ hW\ihHEþ5B*CJaJphÿhÞ45B*CJaJphÿh kH5B*CJaJphÿh„5B*CJaJphÿ hW\ih„>é5B*CJaJphÿ hW\ihë°5B*CJaJphÿ hW\ih§8„5B*CJaJphÿhW\ihë°CJaJ#hW\ihë°5B*CJ\aJph¾²Ä²~³†³¤µ†¶ˆ¶Š¶Œ¶Ž¶â¶ä¶æ¶ð¶è¸ò¸hºò½ô½Ž¾ðáðáÖáË¹Ë©›{›m_mPEhW\ih‰d¯CJaJjhW\ih‰d¯CJUaJ*hW\ih€*=CJPJaJ*hW\ih‰d¯CJPJaJ(hW\ih*^ÊCJPJaJmHnHsHtHhW\ih•[CJaJ*hW\ih^<CJPJaJ*hW\ih^<5CJPJaJ#hW\ihë°5B*CJ\aJphhW\ihë°CJaJhW\ih™nKCJaJhW\ihë°B*CJaJphhW\ih§8„B*CJaJphˆ¶Š¶Ž¶æ¶è¸hº¶¾‹~~iTi$$-DIfMÆ ÿÿÿÿa$gd€*=$$-DIfMÆ ÿÿÿÿa$gd^< ¤¤$If[$\$tkdÁ$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠTŽ¾¾’¾–¾˜¾´¾¶¾º¾¿¿ ¿¿Ê¿Ì¿ÀÀÂÀJÁLÁNÁfÁhÁ0ÄíÞÐ½Ð¯¤’¤’¤’‡yj_Mjy:y$j*hW\ihnBbCJPJUaJ#jÄhW\ihnBbCJUaJhW\ihnBbCJaJjhW\ihnBbCJUaJ*hW\ihnBbCJPJaJhW\ihÙNÅCJaJ#hW\ihë°5B*CJ\aJphhW\ihë°CJaJ*hW\ih^<CJPJaJ$j*hW\ih‰d¯CJPJUaJ*hW\ih‰d¯CJPJaJjhW\ih‰d¯CJUaJ#jUhW\ih‰d¯CJUaJ¶¾¸¾º¾¿ærb$¤¤$If[$\$a$tkd™$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT$„9„9d$*$If]„9^„9a$gd‰d¯¿¿¿Ê¿Ì¿rÂ0ÄÂÄ¡”””wiS$dÈ¤¤$If[$\$a$gd 0 $$1$Ifa$gd 0 $ &F„„$-DIfMÆ ÿÿÿÿ^„`„a$ ¤¤$If[$\$]kd-$$IfT–” Ö”ÿ|(è( Ö t Ö ÿ¥¥¥öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöpÖ ÿ¥¥¥yt£NêŠT0ÄžÄÀÄÂÄnÆÞÆvÈüÓþÓÆØ¢ò¤òõ.õüö8þ&*,.,6óåÚåÊ¿å¯¿¤™Œ|Œn`UCUCU#hW\ihë°5B*CJ\aJphhW\ihë°CJaJhW\ihA9u6CJ]aJ*hW\ih›mòCJPJaJhW\ih›mò56CJPJaJhW\ih›mòCJPJaJhW\ih)}”CJaJhW\ih||iCJaJ*hW\ih ? 6CJPJaJhW\ihA9uCJaJ*hW\ih ? 6CJPJaJhW\ih ? CJaJ*hW\ih ? CJPJaJhW\ih_XÙCJPJaJÂÄnÆÞÆÈvÈžÐþÓ2ÕÚÖÆØ,àéÛÅ®™Ûz[[[$ &F„„dÈ¤¤$If[$\$^„`„a$$ &F„ýÿ„dÈ¤¤$If[$\$^„ýÿ`„a$$$-DIfMÆ ÿÿÿÿa$gd 0 $ &FdÈ¤¤$If[$\$a$$dÈ¤¤$If[$\$a$gd 0 $$1$Ifa$gd 0 $ &F„„$1$If^„`„a$ ,àÀáÚäŽè"ð¤ò,÷pû8þÆÿ(çççØØÂ´´¥¥$dÈ$Ifa$gd 0 $$1$Ifa$gd›mò$ &F„„$1$If^„`„a$$dÈ$Ifa$gdü w$ &F„„dÈ$If^„`„a$ (*..ä‹~hI$dð¤¤$-DIfMÆ ÿÿÿÿ[$\$a$gd÷`k¤¤$-DIfMÆ ÿÿÿÿ[$\$ ¤¤$If[$\$tkd$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT68~€‚äV$X$Z$\$z$|$H*N*^+h+„,ˆ,Š,Ž,¨4õêßêßÊ¿ßßß¢—Œti^SFh$EhøBêCJPJaJh$Ehü+CJaJh$Ehñ'CJaJh$EheLCJaJh$Eh A/CJPJaJh$Eh A/CJaJh$Ehë°CJaJh$EhÆOÙCJaJh$Eh½@òCJaJ#hW\ihë°5B*CJ\aJphhW\ih÷`kCJaJ)hW\ihÙ7,B*CJPJaJnHphtHhW\ihë°CJaJhW\ih‰-ÀCJaJhW\ihÈO·CJaJä:°B¸< †öÚ nô¾¾¾››››››››xx"=$„ýÿdð¤¤$-DIfMÆ ÿÿÿÿ[$\$`„ýÿa$gdídÁ"=$„ýÿdð¤¤$-DIfMÆ ÿÿÿÿ[$\$`„ýÿa$gdÙ7,@$$$dÿÿÿÿ%dÿÿÿÿ&dÿÿÿÿ'dÿÿÿÿ(dÿÿÿÿ*$-DIfMÆ ÿÿÿÿNÆÿÿÿÿÿÿÿÿOÆÿÿÿÿÿÿÿÿPÆÿÿÿÿÿÿÿÿQÆÿÿÿÿÿÿÿÿRÆÿÿÿÿÿÿÿÿa$gdÙ7, ô"êö2\èº J"T$V$àÁÁÁÁÁÁÁ¢ƒ$dð¤¤$-DIfMÆ ÿÿÿÿ[$\$a$gd÷`k=$dð¤¤–$-DIfMÆ ÿÿÿÿ[$\$a$gdÙ7,=$dð¤¤$-DIfMÆ ÿÿÿÿ[$\$a$gdÙ7,=$dð¤¤$-DIfMÆ ÿÿÿÿ[$\$a$gdídÁ V$X$\$|$ %<'H*^+„,‹~~p^pNN$¤¤$If[$\$a$$„x$1$If]„xa$gd½@ò $$1$Ifa$gd½@ò ¤¤$If[$\$tkdœ$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT„,b.t1~3ª4>ðC¦E¨Eî¶¶¶¨“~~$$-DIfMÆ ÿÿÿÿa$gdeL$$-DIfMÆ ÿÿÿÿa$gdøBê $$1$Ifa$gdøBê8$$$dÿÿÿÿ%dÿÿÿÿ&dÿÿÿÿ'dÿÿÿÿ(dÿÿÿÿ1$IfNÆÿÿÿÿÿÿÿÿOÆÿÿÿÿÿÿÿÿPÆÿÿÿÿÿÿÿÿQÆÿÿÿÿÿÿÿÿRÆÿÿÿÿÿÿÿÿa$gdøBê$dæ¤x$Ifa$gd)}”¨4ª4î4 5>> >">ž@îCðC¦E¨EªE¬E®EìEîEÐFñä×Ää·¤Ää—ŒvdvdvH6hW\ihˆN<B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH #hW\ihë°5B*CJ\aJphhW\ihë°CJaJh$Eh¢sCJaJh$EheLCJaJh$EheLCJPJaJ%h$Eh$ECJaJfHqÊ ÿÿÿÿh$Eh$ECJPJaJ%h$Ehü-ÒCJaJfHqÊ ÿÿÿÿh$Eh¢sCJPJaJh$EhøBêCJPJaJh$EhøBê6CJPJaJ¨EªE®EîEÐFG”GIÐIHM‹~~rr]]rr$$-DIfMÆ ÿÿÿÿa$gdä×$$Ifa$gdˆN< ¤¤$If[$\$tkd0$$IfT–” ÖF”ÿ|(™ t öè(6ööÖÖÖÖ2Ö2Ö l4ÖaöythÃŠT ÐFGILMÒNÖNÔOØO8Z:ZÊZÌZÎZâÔ¸œ€œiVG<*G#jÄh$Eh$ECJUaJh$Eh$ECJaJjh$Eh$ECJUaJ%h$Eh$ECJaJfHqÊ ÿÿÿÿ-h$Eh^ÿCJaJfHnH qÊ ÿÿÿÿÿÿtH 6hW\ih^ÿB*CJaJfHnH phqÊ ÿÿÿÿÿÿtH 6hW\ihz?<B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH 6hW\ihˆN<B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH *hW\ihz?<CJPJaJ9hW\ihˆN<5B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH HMÒNÔOh]˜]š_æ_ÖcÒde úôûÀüþ ÿRŠÚ óóóóçççççÎÎÎÎç¶ªªª$$Ifa$gd n$ &F„„$If^„`„a$gd n$„7$-DIfMÆ ÿÿÿÿ`„7a$gdCù$$Ifa$gdˆN<$$Ifa$gdz?<ÎZÚZÜZd]h]˜]š_TdÒdeæ×ÄtX<9h;~˜hˆN<5B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH 6h;~˜hˆN<B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH 6hW\ihˆN<B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH 6hW\ihz?<B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH 9hW\ihˆN<5B*CJaJfHnH phqÊ ÿÿÿÿÿÿtH -h$Ehz?<CJaJfHnH qÊ ÿÿÿÿÿÿtH %h$Eh$ECJaJfHqÊ ÿÿÿÿjh$Eh$ECJUaJ2h$Eh$E0JB*CJaJfHphÿqÊ ÿÿÿÿ V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW 01> C:;045==O 4>3>2>@C ?@> 70:C?V2;N; =5 =0402 C A?>AV1, 707=0G5=89 2 B5=45@=V9 4>:C<5=B0FVW, 4>:C<5=B8, I> ?V4B25@46CNBL 2V4ACB=VABL ?V4AB02, 287=0G5=8E C ?V4?C=:B0E 3, 5, 6 V 12 ?C=:BC 47 F8E >A>1;82>AB59; =5 =0402 70157?5G5==O 28:>=0==O 4>3>2>@C ?@> 70:C?V2;N, O:I> B0:5 70157?5G5==O 28<030;>AO 70<>2=8:><; =0402 =54>AB>2V@=C V=D>@<0FVN, I> T ACBBT2>N 4;O 287=0G5==O @57C;LB0BV2 ?@>F54C@8 70:C?V2;V, O:C 70<>2=8:>< 28O2;5=> 73V4=> 7 0170F>< ?5@H8< ?C=:BC 42 F8E >A>1;82>AB59. 0<>2=8: <>65 2V4E8;8B8 B5=45@=C ?@>?>78FVN V7 707=0G5==O< 0@3C<5=B0FVW 2 5;5:B@>==V9 A8AB5;8: CG0A=8: ?@>F54C@8 70:C?V2;V =0402 =5=0;56=5 >1‘@C=BC20==O I>4> FV=8 01> 20@B>ABV 2V4?>2V4=8E B>20@V2, @>1VB G8 ?>A;C3 B5=45@=>W ?@>?>78FVW, I> T 0=><0;L=> =87L:>N; 2) CG0A=8: ?@>F54C@8 70:C?V2;V =5 28:>=02 A2>W 7>1>2 O70==O 70 @0=VH5 C:;045=8< 4>3>2>@>< ?@> 70:C?V2;N 7 B8< A0<8< 70<>2=8:><, I> ?@8725;> 4> 9>3> 4>AB@>:>2>3> @>7V@20==O V 70AB>AC20==O A0=:FV9 C 283;O4V HB@0DV2 B0/01> 2V4H:>4C20==O 718B:V2 ?@>BO3>< B@L>E @>:V2 7 40B8 4>AB@>:>2>3> @>7V@20==O B0:>3> 4>3>2>@C. 07=0G5=89 CG0A=8: ?@>F54C@8 70:C?V2;V <>65 =040B8 ?V4B25@465==O 268BBO 70E>4V2 4;O 4>2545==O A2>TW =04V9=>ABV, =572060NG8 =0 =0O2=VABL 2V4?>2V4=>W ?V4AB028 4;O 2V4E8;5==O B5=45@=>W ?@>?>78FVW. ;O FL>3> CG0A=8: ?@>F54C@8 70:C?V2;V (AC1 T:B 3>A?>40@N20==O) ?>28=5= 4>25AB8, I> 2V= A?;0B82 01> 7>1>2 O702AO A?;0B8B8 2V4?>2V4=V 7>1>2 O70==O B0 2V4H:>4C20==O 70240=8E 718B:V2. /:I> 70<>2=8: 22060T B0:5 ?V4B25@465==O 4>AB0B=V<, B5=45@=0 ?@>?>78FVO B0:>3> CG0A=8:0 =5 <>65 1CB8 2V4E8;5=0. =D>@<0FVO ?@> 2V4E8;5==O B5=45@=>W ?@>?>78FVW, C B>3> 2V4E8;5==O (7 ?>A8;0==O< =0 2V4?>2V4=V ?>;>65==O F8E >A>1;82>AB59 B0 C<>28 B5=45@=>W 4>:C<5=B0FVW, O:8< B0:0 B5=45@=0 ?@>?>78FVO B0/01> CG0A=8: =5 2V4?>2V40NBL, V7 707=0G5==O<, C G>;O30T B0:0 =52V4?>2V4=VABL), ?@>BO3>< >4=>3> 4=O 7 40B8 CE20;5==O @VH5==O >?@8;N4=NTBLAO 2 5;5:B@>==V9 A8AB5<0B8G=> =04A8;0TBLAO CG0A=8:C ?@>F54C@8 70:C?V2;V/?5@5<>6FN ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO O:>3> 2V4E8;5=0, G5@57 5;5:B@>==C A8AB5;8 CG0A=8: ?@>F54C@8 70:C?V2;V, B5=45@=0 ?@>?>78FVO O:>3> 2V4E8;5=0, 22060T =54>AB0B=L>N 0@3C<5=B0FVN, 707=0G5=C 2 ?>2V4><;5==V, B0:89 CG0A=8: <>65 725@=CB8AO 4> 70<>2=8:0 7 28<>3>N =040B8 4>40B:>2C V=D>@<0FVN ?@> ?@8G8=8 =52V4?>2V4=>ABV 9>3> ?@>?>78FVW C<>20< B5=45@=>W 4>:C<5=B0FVW, 7>:@5<0 B5E=VG=V9 A?5F8DV:0FVW, B0/01> 9>3> =52V4?>2V4=>ABV :20;VDV:0FV9=8< :@8B5@VO<, 0 70<>2=8: 7>1>2 O70=89 =040B8 9>2V4L 7 B0:>N V=D>@<0FVTN =5 ?V7=VH O: G5@57 G>B8@8 4=V 7 40B8 =04E>465==O B0:>3> 725@=5==O G5@57 5;5:B@>==C A8AB5 <><5=BC >?@8;N4=5==O 4>3>2>@C ?@> 70:C?V2;N 2 5;5:B@>==V9 A8AB52V4=> 4> AB0BBV 10 0:>=C. >74V; VI. 57C;LB0B8 B5=45@C B0 C:;040==O 4>3>2>@C ?@> 70:C?V2;N1V42=8:>< B5=45@C G8 287=0==O 9>3> B0:8<, I> =5 2V41C2AO 1.1. 0<>2=8: 2V4@38 C @07V: 1) 2V4ACB=>ABV ?>40;LH>W ?>B@518 2 70:C?V2;V B>20@V2, @>1VB G8 ?>A;C3; 2) =5<>6;82>ABV CAC=5==O ?>@CH5=L, I> 28=8:;8 G5@57 28O2;5=V ?>@CH5==O 28<>3 70:>=>402AB20 C AD5@V ?C1;VG=8E 70:C?V25;L, 7 >?8A>< B0:8E ?>@CH5=L; 3) A:>@>G5==O >1AO3C 2840B:V2 =0 74V9A=5==O 70:C?V2;V B>20@V2, @>1VB G8 ?>A;C3; 4) :>;8 74V9A=5==O 70:C?V2;V AB0;> =5<>6;828< 2=0A;V4>: 4VW >1AB028= =5?5@51>@=>W A8;8. # @07V 2V4@3V2 70<>2=8: ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 40B8 ?@89=OBBO 2V4?>2V4=>3> @VH5==O 707=0G0T 2 5;5:B@>==V9 A8AB53> @VH5==O. 1.2. V4:@8BV B>@38 02B><0B8G=> 2V4==>N A8AB5<>N 70:C?V25;L C @07V: 1) 2V4E8;5==O 2AVE B5=45@=8E ?@>?>78FV9 (C B> 1C;0 ?>40=0 >4=0 B5=45@=0 ?@>?>78FVO, O:0 2V4E8;5=0 70<>2=8:><) 73V4=> 7 F8<8 >A>1;82>ABO<8; 2) =5?>40==O 6>4=>W B5=45@=>W ?@>?>78FVW 4;O CG0ABV C 2V4:@8B8E B>@30E C AB@>:, CAB0=>2;5=89 70<>2=8:>< 73V4=> 7 F8<8 >A>1;82>ABO<8. ;5:B@>==>N A8AB5<>N 70:C?V25;L 02B><0B8G=> ?@>BO3>< >4=>3> @>1>G>3> 4=O 7 40B8 =0AB0==O ?V4AB02 4;O 2V4@3V2, 287=0G5=8E F8< ?C=:B><, >?@8;N4=NTBLAO V=D>@<0FVO ?@> 2V4@3V2. V4:@8BV B>@38 <>6CBL 1CB8 2V42> (70 ;>B><). =D>@<0FVO ?@> 2V4@3V2 02B><0B8G=> =04A8;0TBLAO 2AV< CG0A=8:0< ?@>F54C@8 70:C?V2;V 5;5:B@>==>N A8AB5<>N 70:C?V25;L 2 45=L WW >?@8;N4=5==O. 2!B@>: C:;040==O 4>3>2>@C ?@> 70:C?V2;N 2.1. 0<>2=8: C:;040T 4>3>2V@ ?@> 70:C?V2;N 7 CG0A=8:><, O:89 287=0=89 ?5@5<>6F5< ?@>F54C@8 70:C?V2;V, ?@>BO3>< AB@>:C 4VW 9>3> ?@>?>78FVW, =5 ?V7=VH5 =V6 G5@57 15 4=V2 7 40B8 ?@89=OBBO @VH5==O ?@> =03>2V@ ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW B0 B5=45@=>W ?@>?>78FVW ?5@5<>6FO ?@>F54C@8 70:C?V2;V. # 28?04:C >1‘@C=B>20=>W =5>1EV4=>ABV AB@>: 4;O C:;045==O 4>3>2>@C <>65 1CB8 ?@>4>265=89 4> 60 4=V2. 2.2. # @07V ?>40==O A:0@38 4> >@30=C >A:0@65==O ?VA;O >?@8;N4=5==O 2 5;5:B@>==V9 A8AB52V4><;5==O ?@> =03>2V@ ?@> 70:C?V2;N ?5@51V3 AB@>:C 4;O C:;045==O 4>3>2>@C ?@> 70:C?V2;N 7C?8=OTBLAO. 2.3. <5B>N 70157?5G5==O ?@020 =0 >A:0@65==O @VH5=L 70<>2=8:0 4> >@30=C >A:0@65==O 4>3>2V@ ?@> 70:C?V2;N =5 <>65 1CB8 C:;045=> @0=VH5 =V6 G5@57 ? OBL 4=V2 7 40B8 >?@8;N4=5==O 2 5;5:B@>==V9 A8AB52V4><;5==O ?@> =03>2V@ ?@> 70:C?V2;N.3@>5:B 4>3>2>@C ?@> 70:C?V2;N 3.1. @>5:B 4>3>2>@C A:;040TBLAO 70<>2=8:>< 7 C@0EC20==O< >A>1;82>AB59 ?@54<5BC 70:C?V2;V 2V4?>2V4=> 4> >40B:C 7 B5=45@=>W 4>:C<5=B0FVW; 3.2. >3>2V@ ?@> 70:C?V2;N C:;040TBLAO 2V4?>2V4=> 4> 28<>3 FVTW B5=45@=>W 4>:C<5=B0FVW B0 B5=45@=>W ?@>?>78FVW ?5@5<>6FO C ?8AL<>2V9 D>@3> 4>:C<5=B0 C AB@>:8, 287=0G5=V ?C=:B>< 2 «!B@>: C:;040==O 4>3>2>@C ?@> 70:C?V2;N» FL>3> @>74V;C. 3.3. 5@5<>65FL ?@>F54C@8 70:C?V2;V ?V4 G0A C:;045==O 4>3>2>@C ?@> 70:C?V2;N ?>28=5= =040B8 2V4?>2V4=C V=D>@<0FVN ?@> ?@02> ?V4?8A0==O 4>3>2>@C ?@> 70:C?V2;N. 4AB>B=V C<>28, I> >1>2 O7:>2> 2:;NG0NBLAO 4> 4>3>2>@C ?@> 70:C?V2;N4.1. >3>2V@ ?@> 70:C?V2;N 70 @57C;LB0B0<8 ?@>2545=>W 70:C?V2;V C:;040TBLAO 2V4?>2V4=> 4> &82V;L=>3> V >A?>40@AL:>3> :>45:AV2 #:@0W=8 7 C@0EC20==O< ?>;>65=L AB0BBV 41 0:>=C, :@V< G0AB8= 4@C3>W ? OB>W, AL><>W 452 OB>W AB0BBV 41 0:>=C, B0 A>1;82>AB59. AB>B=8<8 C<>20<8 4>3>2>@C ?@> 70:C?V2;N T ?@54<5B (=09<5=C20==O, :V;L:VABL, O:VABL), FV=0 B0 AB@>: 4VW 4>3>2>@C. =HV C<>28 4>3>2>@C ?@> 70:C?V2;N VAB>B=8<8 =5 T B0 <>6CBL 72V4=> 4> =>@< >A?>40@AL:>3> B0 &82V;L=>3> :>45:AV2. 4.2. #<>28 4>3>2>@C ?@> 70:C?V2;N =5 ?>28==V 2V4@V7=OB8AO 2V4 7W ?@>?>78FVW ?5@5<>6FO ?@>F54C@8 70:C?V2;V, C B>==>3> 0C:FV>=C, :@V< 28?04:V2: 287=0G5==O 3@>H>2>3> 5:2V20;5=B0 7>1>2 O70==O 2 V=>75<=V9 20;NBV; ?5@5@0EC=:C FV=8 2 1V: 7<5=H5==O FV=8 B5=45@=>W ?@>?>78FVW ?5@5<>6FO 157 7<5=H5==O >1AO3V2 70:C?V2;V; ?5@5@0EC=:C FV=8 B0 >1AO3V2 B>20@V2 2 1V: 7<5=H5==O 70 C<>28 =5>1EV4=>ABV ?@82545==O >1AO3V2 B>20@V2 4> :@0B=>ABV C?0:>2:8. 4.3. AB>B=V C<>28 4>3>2>@C ?@> 70:C?V2;N, C:;045=>3> 2V4?>2V4=> 4> ?C=:BV2 10 V 13 (:@V< ?V4?C=:BC 13 ?C=:BC 13) F8E >A>1;82>AB59, =5 <>6CBL 73> ?V4?8A0==O 4> 28:>=0==O 7>1>2 O70=L AB>@>=0<8 2 ?>2=>1AO7V, :@V< 28?04:V2: 1) 7<5=H5==O >1AO3V2 70:C?V2;V, 7>:@5<0 7 C@0EC20==O< D0:B8G=>3> >1AO3C 2840B:V2 70<>2=8:0; 2) ?>3>465==O 748=8FN B>20@C 2 4>3>2>@V ?@> 70:C?V2;N C @07V :>;820==O FV=8 B0:>3> B>20@C =0 @8=:C, I> 2V41C;>AO 7 <><5=BC C:;045==O 4>3>2>@C ?@> 70:C?V2;N 01> >AB0==L>3> 2=5A5==O 7 4>3>2>@C ?@> 70:C?V2;N 2 G0AB8=V 748=8FN B>20@C. 48=8FN B>20@C 74V9A=NTBLAO ?@>?>@FV9=> :>;820==N FV=8 B0:>3> B>20@C =0 @8=:C (2V4A>B>: 71V;LH5==O FV=8 70 >48=8FN B>20@C =5 <>65 ?5@528IC20B8 2V4A>B>: :>;820==O (71V;LH5==O) FV=8 B0:>3> B>20@C =0 @8=:C) 70 C<>28 4>:C<5=B0;L=>3> ?V4B25@465==O B0:>3> :>;820==O B0 =5 ?>28==0 ?@8725AB8 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N =0 <><5=B 9>3> C:;045==O; 3) ?>:@0I5==O O:>ABV ?@54<5B0 70:C?V2;V 70 C<>28, I> B0:5 ?>:@0I5==O =5 ?@872545 4> 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N; 4) ?@>4>265==O AB@>:C 4VW 4>3>2>@C ?@> 70:C?V2;N B0/01> AB@>:C 28:>=0==O 7>1>2 O70=L I>4> ?5@540GV B>20@C, 28:>=0==O @>1VB, =040==O ?>A;C3 C @07V 28=8:=5==O 4>:C<5=B0;L=> ?V4B25@465=8E >1 T:B82=8E >1AB028=, I> A?@8G8=8;8 B0:5 ?@>4>265==O, C B>1AB028= =5?5@51>@=>W A8;8, 70B@8<:8 DV=0=AC20==O 28B@0B 70<>2=8:0, 70 C<>28, I> B0:V 7 71V;LH5==O AC<8, 287=0G5=>W 2 4>3>2>@V ?@> 70:C?V2;N; 5) ?>3>465==O 73>2>@V ?@> 70:C?V2;N 2 1V: 7<5=H5==O (157 7ABV (>1AO3C) B0 O:>ABV B>20@V2, @>1VB V ?>A;C3); 6) 73>2>@V ?@> 70:C?V2;N C 72 O7:C 7 7N AB02>: ?>40B:V2 V 71>@V2 B0/01> 7N C<>2 I>4> =040==O ?V;L3 7 >?>40B:C20==O ?@>?>@FV9=> 4> 7: B0/01> ?V;L3 7 >?>40B:C20==O, 0 B0:>6 C 72 O7:C 7 7N A8AB5<8 >?>40B:C20==O ?@>?>@FV9=> 4> 740B:>2>3> =020=B065==O 2=0A;V4>: 7?>40B:C20==O; 7) 72;5=>3> 73V4=> V7 70:>=>402AB2>< >@30=0<8 45@602=>W AB0B8AB8:8 V=45:AC A?>682G8E FV=, 775<=>W 20;NB8, 728E :>B8@C20=L 01> ?>:07=8:V2 Platts, ARGUS, @53C;L>20=8E FV= (B0@8DV2), =>@<0B82V2, A5@54=L>72065=8E FV= =0 5;5:B@>5=5@3VN =0 @8=:C =0 4>1C =0?5@54 , I> 70AB>A>2CNBLAO 2 4>3>2>@V ?@> 70:C?V2;N, C @07V 2AB0=>2;5==O 2 4>3>2>@V ?@> 70:C?V2;N ?>@O4:C 72 C 72 O7:C V7 70AB>AC20==O< ?>;>65=L G0AB8=8 H>AB>W AB0BBV 41 0:>=C. # @07V 2=5A5==O 7 VAB>B=8E C<>2 4>3>2>@C ?@> 70:C?V2;N C 28?04:0E, ?5@5410G5=8E F8< ?C=:B><, 70<>2=8: >1>2 O7:>2> >?@8;N4=NT ?>2V4><;5==O ?@> 2=5A5==O 7 4>3>2>@C ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 0:>=C 7 C@0EC20==O< F8E >A>1;82>AB59. 5VW 70<>2=8:0 ?@8 2V4<>2V ?5@5<>6FO B>@3V2 ?V4?8A0B8 4>3>2V@ ?@> 70:C?V2;N5.1. # @07V 2V4<>28 ?5@5<>6FO ?@>F54C@8 70:C?V2;V 2V4 ?V4?8A0==O 4>3>2>@C ?@> 70:C?V2;N 2V4?>2V4=> 4> 28<>3 B5=45@=>W 4>:C<5=B0FVW, =5 C:;045==O 4>3>2>@C ?@> 70:C?V2;N 01> =5=040==O 70<>2=8:C ?V4?8A0=>3> 4>3>2>@C ?@> 70:C?V2;N C AB@>:, 287=0G5=89 0:>=><, 70<>2=8: 2V4E8;OT B5=45@=C ?@>?>78FVN B0:>3> CG0A=8:0, 287=0G0T ?5@5<>6FO ?@>F54C@8 70:C?V2;V, AB@>: 4VW B5=45@=>W ?@>?>78FVW O:8E I5 =5 <8=C2, B0 ?@89<0T @VH5==O ?@> =03>2V@ ?@> 70:C?V2;N C ?>@O4:C B0 =0 C<>20E, 287=0G5=8E AB0BB5N 33 0:>=C.60157?5G5==O 28:>=0==O 4>3>2>@C ?@> 70:C?V2;N 0157?5G5==O 28:>=0==O 4>3>2>@C ?@> 70:C?V2;N =5 28<030TBLAO " 1 4> "5=45@=>W 4>:C<5=B0FVW "5=45@=0 ?@>?>78FVO ?>40TBLAO #G0A=8:>< =0 DV@<>2>28=5= 2V4ABC?0B8 2V4 40=>W D>@<8. $ «" &/»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«&V=0 70 >48=8FN 7 » B0 «030;L=0 20@BVABL 7 »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«@> 48=89 45@602=89 45<>3@0DVG=89 @5TAB@ B0 4>:C<5=B8, I> ?V4B25@46CNBL 3@><04O=AB2> #:@0W=8, ?>A2V4GCNBL >A>1C G8 WW A?5FV0;L=89 AB0BCA» 2V4 20.11.2012 !5492-VI (V7 7AV1, DV78G=8E >AV1- ?V4?@8T2V4:0, 70 7@07:> =8I5=02545=0, I>4> :V=F52>3> 15=5DVFV0@=>3> 2;0A=8:0. 4.5. #G0A=8: =040T =D>@<0FV9=C 4>2V4:C 01> ;8AB* (70 7@07:><) ?@> 2V4ACB=VABL 70AB>AC20==O A0=:FV9, ?5@5410G5=8E AB0BB5N 236 # B0:>3> 7< ?V4B25@46CT<>, I> 2 ?>?5@54=VE 270T<>2V4=>A8=0E < (?>2=0 =0720 #G0A=8:0) B0 0<>2=8:>< (2:070B8 =09<5=C20==O 0<>2=8:0) >?5@0B82=>-3>A?>40@AL:C/V A0=:FVN/VW, ?5@5410G5=C/V AB.236 #, 7>:@5<0 B0:C, O: 2V4<>20 2V4 2AB0=>2;5==O 3>A?>40@AL:8E 2V4=>A8= =0 <091CB=T, =5 1C;> 70AB>A>20=>». 4.6. >2V4:0 C 4>2V;L=V9 D>@ B5, I> =040==O ?>A;C3 1C45 ?@>2048B8AO V7 2@0EC20==O< 5:>;>3VG=8E 28<>3, I> 28:;045=V 2 70:>=V #:@0W=8 2V4 25 G5@2=O 1991@ !1264-%II @> >E>@>=C =02:>;8H=L>3> ?@8@>4=>3> A5@54>28I0 , 0 B0:>6 @>7@>1;5=8E 2V4?>2V4=> 4> =L>3> HYPERLINK "http://dbn.at.ua/load/19-1-0-276" \t "_blank"5<5;L=>3>, HYPERLINK "http://dbn.at.ua/load/19-1-0-273" \t "_blank">4=>3>, HYPERLINK "http://dbn.at.ua/load/19-1-0-271" \t "_blank"VA>2>3> :>45:AV2, 0:>=V2 HYPERLINK "http://dbn.at.ua/load/pro_povitrja/20-1-0-938" \t "_blank"@> >E>@>=C 0B<>AD5@=>3> ?>2VB@O , @> 2V4E>48 , @> ?>2>465==O 7 @04V>0:B82=8<8 2V4E>40<8 B0 ?5@5410G0B8 CAV 70E>48 A?@O<>20=V V7 70E8ABC 4>2:V;;O. 4.7. # A:;04V B5=45@=>W ?@>?>78FVW CG0A=8: =040T ;8AB 2 4>2V;L=V9 D>@ B5, I> CG0A=8: ?@>F54C@8 70:C?V2;V =5 T 3@><04O=8=>< >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (:@V3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E); N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0=; N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 #:@0W=8, :V=F528< 15=5DVFV0@=8< 2;0A=8:><, G;5=>< 01> CG0A=8:>< (0:FV>=5@><), I> <0T G0AB:C 2 AB0BCB=>B:V2 (40;V - 0:B828), O:>W T >AV9AL:0 $545@0FVO/ 5A?C1;V:0 V;>@CAL/A;0<04O=8= >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (:@V3>, I> ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E), 01> N@848G=>N >A>1>N, CB2>@5=>N B0 70@5TAB@>20=>N 2V4?>2V4=> 4> 70:>=>402AB20 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0=, :@V< 28?04:V2, :>;8 0:B828 2 CAB0=>2;5=>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O ; 01> ?@>?>=CT 2 B5=45@=V9 ?@>?>78FVW B>20@8 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL/A;0W 5A?C1;V:8 @0= (70 28=OB:>20@V2 ?>E>465==O< 7 >AV9AL:>W $545@0FVW/ 5A?C1;V:8 V;>@CAL, =5>1EV4=8E 4;O @5<>=BC B0 >1A;C3>2C20==O B>20@V2, ?@8410=8E 4> =01@0==O G8==>ABV ?>AB0=>2>N 01V=5BC V=VAB@V2 #:@0W=8 2V4 12 6>2B=O 2022 @. HYPERLINK "https://zakon.rada.gov.ua/laws/show/1178-2022-%D0%BF" \l "n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«1;V: 2V4><>AB59 ?@> ?@8BO3=5==O >A>18 4> :@8W 2V4?>2V40;L=>ABV B0 =0O2=>ABV AC48<>ABV»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«1;V: 2V4><>AB59 ?@> ?@8BO3=5==O >A>18 4> :@8W 2V4?>2V40;L=>ABV B0 =0O2=>ABV AC48<>ABV» AD>@<>20=89 C ?0?5@>2V9 01> 5;5:B@>==V9 D>@ @<0FVN ?@> 2V4ACB=VABL AC48<>ABV 01> >1<565=L, ?5@5410G5=8E :@8F5AC0;L=8< 70:>=>402AB2>< #:@0W=8 I>4> DV78G=>W >A>18, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V. >:C<5=B ?>28=5= 1CB8 2840=89/ AD>@<>20=89/ >B@8<0=89 2 ?>B>G=>FV. 35@V2=8:0 CG0A=8:0 ?@>F54C@8 70:C?V2;V, DV78G=C >A>1C, O:0 T CG0A=8:>< ?@>F54C@8 70:C?V2;V, 1C;> ?@8BO3=CB> 73V4=> V7 70:>=>< 4> 2V4?>2V40;L=>ABV 70 2G8=5==O ?@02>?>@CH5==O, ?>2 O70=>3> 7 28:>@8AB0==O< 48BOG>W ?@0FV G8 1C4L-O:8<8 D>@<0<8 B>@3V2;V ;N4L<8. (?V4?C=:B 12 ?C=:B 47 A>1;82>AB59) 3. =H0 V=D>@<0FVO 2AB0=>2;5=0 2V4?>2V4=> 4> 70:>=>402AB20 (4;O #'! N@848G=8E >AV1, DV78G=8E >AV1 B0 DV78G=8E >AV1 ?V4?@8T:C<5=B8 2V4 #G0A=8:0:1/:I> B5=45@=0 ?@>?>78FVO ?>40TBLAO =5 :5@V2=8:>< CG0A=8:0, 707=0G5=8< C 48=>AV1, DV78G=8E >AV1 ?V4?@8T<04AL:8E D>@N >A>1>N, CG0A=8: =040T 4>2V@5=VABL 01> 4>@CG5==O =0 B0:C >A>1C.2>AB>2V@=0 V=D>@<0FVO C 283;O4V 4>2V4:8 4>2V;L=>W D>@<8, C O:V9 707=0G8B8 40=V ?@> =0O2=VABL G8==>W ;VF5=7VW 01> 4>:C<5=B0 4>72V;L=>3> E0@0:B5@C =0 ?@>20465==O 284C 3>A?>40@AL:>W 4VO;L=>ABV, O:I> >B@8<0==O 4>72>;C 01> ;VF5=7VW =0 ?@>20465==O B0:>3> 284C 4VO;L=>ABV ?5@5410G5=> 70:>=><. 02V4:8 4>2V;L=>W D>@<8 CG0A=8: <>65 =040B8 G8==C ;VF5=7VN 01> 4>:C<5=B 4>72V;L=>3> E0@0:B5@C. (040TBLAO ;8H5 C @07V, O:I> >B@8<0==O 4>72>;C 01> ;VF5=7VW =0 ?@>20465==O B0:>3> 284C 3>A?>40@AL:>W 4VO;L=>ABV ?5@5410G5=> 70:>=><).3# @07V, O:I> CG0A=8: 01> 9>3> :V=F5289 15=5DVFV0@=89 2;0A=8:, G;5= 01> CG0A=8: (0:FV>=5@), I> <0T G0AB:C 2 AB0BCB=>B:V2 (40;V - 0:B828), T 3@><04O=8=>< >AV9AL:>W $545@0FVW / 5A?C1;V:8 V;>@CAL/ A;0W 5A?C1;V:8 @0= B0 ?@>6820T =0 B5@8B>@VW #:@0W=8 =0 70:>==8E ?V4AB020E, CG0A=8: C A:;04V B5=45@=>W ?@>?>78FVW <0T =040B8 AB>A>2=> B0:8E >AV1: " 2V9AL:>289 :28B>:, 2840=89 V=>752;5=>@O4:C C:;02 :>=B@0:B ?@> ?@>E>465==O 2V9AL:>2>W A;C618 C 1@>9=8E !8;0E #:@0W=8, 5@602=V9 A?5FV0;L=V9 A;C61V B@0=A?>@BC 01> 0FV>=0;L=V9 320@4VW #:@0W=8 01> " ?>A2V4G5==O 1V65=FO G8 4>:C<5=B, I> ?V4B25@46CT =040==O ?@8BC;:C 2 #:@0W=V, 01> " ?>A2V4G5==O >A>18, O:0 ?>B@51CT 4>40B:>2>3> 70E8ABC 2 #:@0W=V, 01> " ?>A2V4G5==O >A>18, O:V9 =040=> B8289 70E8AB 2 #:@0W=V, 01> " 28BO3 V7 @5TAB@C B5@8B>@V0;L=>W 3@><048, I> ?V4B25@46CT 70@5TAB@>20=5 01> 7045:;0@>20=5 6820==O (?5@51C20==O) >A>18 @07>< 7 ?>A2V4:>N =0 B825 ?@>6820==O 01> ?>A2V4:>N =0 ?>ABV9=5 ?@>6820==O 01> 2V7>N. # @07V, O:I> 0:B828 CG0A=8:0 2 CAB0=>2;5=>=>402AB2>< ?>@O4:C ?5@540=V 2 C?@02;V==O 0FV>=0;L=>7HC:C B0 C?@02;V==O 0:B820<8, >45@60=8<8 2V4 :>@C?FV9=8E B0 V=H8E 7;>G8=V2»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«@> ?C1;VG=V 70:C?V2;V». 5@5;V: 4>:C<5=BV2, O:V ?>28=5= =040B8 CG0A=8: C A:;04V ?@>?>78FVW =0 ?V4B25@465==O 2V4?>2V4=>ABV 70?@>?>=>20=>W ?@>4C:FVW 28<>304> B5E=VG=8E E0@0:B5@8AB8: ?@54<5BC 70:C?V2;V: 1. !:0=-:>?VN !5@B8DV:0BC ?>656=>W 157?5:8 =0 ;V=>;5C<, I> ?@>?>=CTBLAO 4> ?>AB02:8. 2. !:0=-:>?VN 28A=>2>:C 45@602=>W A0=VB0@=>-5?V45;>3VG=>W 5:A?5@B878 ?@> 2V4?>2V4=VABL ;V=>;5C<0, I> ?@>?>=CTBLAO 4> ?>AB02:8, 28<>30< 4VNG>3> A0=VB0@=>3> 70:>=>402AB20 #:@0W=8. 3. >AB02:0 B>20@C 74V9A=NTBLAO 70 04@5A0<8 =02G0;L=8E 70:;04V2 C?@02;V==O >A2VB8 V =0C:8, @07>2>N ?>AB02:>N 73V4=> 70<>2;5==O. >7@V70==O ;V=>;5CB@V1=V :CA:8, 4>AB02:0 V @>720=B065==O B>20@C 74V9A=NTBLAO B@0=A?>@B><, A8;0<8 B0 70 @0EC=>: >AB0G0;L=8:0, ?@> I> =040TBLAO 30@0=BV9=89 ;8AB. 4. @8 4>AB02FV @>7;L>@C ;V=>;5C<0 B0 :>G=NTBLAO. 5. V: 28@>1=8FB20: 2024 @. >:C<5=B8, I> T ?V4B25@465==O< =5>1EV4=8E B5E=VG=8E B0 O:VA=8E E0@0:B5@8AB8: ?@54<5BC 70:C?V2;V, ?>28==V 1CB8 =040=V CG0A=8:>< 2 5;5:B@>==>@<0BV * PDF (A:0=>20=V 01> >F8D@>20=V) B0 71V@;82V 7>1@065==O. @81;5==O 4>:C<5=BV2, HB0@8AB0==O ?V4@>1;5=8E 4>:C<5=BV2, HB0@3V2 =5A5 :@82V40;L=VABL 73V4=> AB0BBV 358 @83> >45:AC #:@0W=8. /:I> 1C4L-O:89 V7 4>:C<5=BV2 =5 <>65 1CB8 =040=89 7 ?@8G8= 9>3> 2B@0B8 G8==>ABV 01> 7@<8, =0728 B>I>, CG0A=8: =040T V=H89 @V2=>7=0G=89 4>:C<5=B 01> ;8AB-@>7 OA=5==O C @07V =5=040==O 4>:C<5=BC. >:C<5=B8, I> T ?V4B25@465==O< =5>1EV4=8E B5E=VG=8E B0 O:VA=8E E0@0:B5@8AB8: ?@54<5BC 70:C?V2;V, ?>28==V 1CB8 =040=V CG0A=8:>< 2 5;5:B@>==>@<0BV * PDF (A:0=>20=V 01> >F8D@>20=V) B0 71V@;82V 7>1@065==O. " 5 4> "5=45@=>W 4>:C<5=B0FVW «!" #'!» 0720 #G0A=8:0:(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO)>4 # (4;O N@848G=8E >AV1) /V45=B8DV:0FV9=89 :>4 (4;O DV78G=8E >AV1-?V4?@8T< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) 5:2V78B8:465==O (6820==O) 73V4=> 7 AB0BCB=8<8 4>:C<5=B0<8/40=8<8 #:(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) D0:B8G=0 04@5A0 @>7B0HC20==O (D0:B8G=5 ABV G8 @>7B0HC20==O >DVAC, 7 O:>3> ?@>2>48BLAO I>45==5 :5@C20==O 4VO;L=VABN N@848G=>W >A>18 (?5@5206=> 7=0E>48BLAO :5@V2=8FB2>) B0 74V9A=5==O C?@02;V==O V >1;V:C)(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) B5;5D>=/B5;5D0:A: (#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) 5;5:B@>==0 04@5A0:(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO)5@V2=8::?>A040: (#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) ?@V728I5, V< O, ?> 10BL:>2V: (#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO)=D>@<0FVO ?@> @5:2V78B8 10=:C, 70 O:8<8 1C45 74V9A=N20B8AO >?;0B0 70 4>3>2>@>< 2 @07V 287=0==O ?5@5<>6F5< ?@>F54C@8 70:C?V2;V=0720 10=:C:(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) ! @0EC=:C:(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) $:(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO)=D>@<0FVO ?@> A8AB5?>40B:C20==O, =0 O:V9 ?5@51C20T #G0A=8: O: AC1 T:B ?V4?@8T<=8FL:>W 4VO;L=>ABV 7 707=0G5==O< 2V4A>B:>2>W AB02:8A8AB5<0 >?>40B:C20==O (=0 7030;L=8E ?V4AB020E, A?@>I5=0 A8AB5<0 >?>40B:C20==O 3@C?0 ?;0B=8:0 T48=>3> ?>40B:C B>I>):(#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=0 V=D>@<0FVO) 2V4A>B:>20 AB02:0: (#G0A=8:>< 707=0G0TBLAO 2V4?>2V4=89 % ?>40B:C =0 ?@81CB>:)=D>@<0FVO I>4> 28:>@8AB0==O ?5G0B:8 #G0A=8:><07=0G0TBLAO V=D>@<0FVO ?@> 74V9A=5==O #G0A=8:>< 4VO;L=>ABV 7 ?5G0B:>N 01> 157 ?5G0B:8 " 6 4> "5=45@=>W 4>:C<5=B0FVW 8A;>:0FVO 70:;04V2 7030;L=>W A5@54=L>W >A2VB8 #?@02;V==O >A2VB8 V =0C:8 V;>F5@:V2AL:>W