{"id":635,"date":"2017-10-17T16:17:08","date_gmt":"2017-10-17T13:17:08","guid":{"rendered":"http:\/\/www.businessabc.ru\/blog\/?p=635"},"modified":"2017-10-17T16:17:09","modified_gmt":"2017-10-17T13:17:09","slug":"umenshenie-ubytkov-v-uchete-vzglyad-iz-sk","status":"publish","type":"post","link":"https:\/\/www.businessabc.ru\/blog\/2017\/umenshenie-ubytkov-v-uchete-vzglyad-iz-sk","title":{"rendered":"\u0423\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435 \u0443\u0431\u044b\u0442\u043a\u043e\u0432 \u0432 \u0443\u0447\u0435\u0442\u0435&ndash; \u0432\u0437\u0433\u043b\u044f\u0434 \u0438\u0437 \u0421\u041a"},"content":{"rendered":"<p align=\"justify\">\u041f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043b\u0435\u0442, \u0435\u0441\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043f\u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442 \u0443\u0431\u044b\u0442\u043a\u0438, \u0442\u043e \u0418\u0424\u041d\u0421 \u043d\u0430\u0447\u0438\u043d\u0430\u0435\u0442 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u0442\u044c \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f, \u0437\u0432\u0430\u0442\u044c \u043d\u0430 \u043a\u043e\u043c\u0438\u0441\u0438\u0438 \u043f\u043e \u0443\u0431\u044b\u0442\u043a\u0430\u043c \u0438 \u0432\u0441\u044f\u0447\u0435\u0441\u043a\u0438\u043c\u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u0430\u043c\u0438 \u201c\u0443\u0433\u043e\u0432\u0430\u0440\u0438\u0432\u0430\u0442\u044c\u201d \u0431\u0438\u0437\u043d\u0435\u0441\u043c\u0435\u043d\u043e\u0432 \u0443\u0431\u044b\u0442\u043a\u0438 \u0438\u0437 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443\u0431\u0440\u0430\u0442\u044c. \u041e\u0434\u0438\u043d \u0438\u0437 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0445 \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u0432 \u201c\u0443\u0431\u0440\u0430\u0442\u044c\u201d \u0443\u0431\u044b\u0442\u043a\u0438 \u2013 \u044d\u0442\u043e \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043f\u0440\u0438\u043d\u044f\u0442\u044b\u0445 \u043a \u0443\u0447\u0435\u0442\u0443, \u0441 \u0442\u0435\u043c, \u0447\u0442\u043e\u0431\u044b \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u0438\u0445 \u043a \u0443\u0447\u0435\u0442\u0443 \u0442\u043e\u0433\u0434\u0430, \u043a\u043e\u0433\u0434\u0430 \u0431\u0443\u0434\u0435\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u0438. (\u0415\u0441\u0442\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e, \u0447\u0442\u043e \u043f\u0438\u0441\u044c\u043c\u0435\u043d\u043d\u043e \u0434\u0430\u0432\u0430\u0442\u044c \u043f\u043e\u0434\u043e\u0431\u043d\u044b\u0435 \u0441\u043e\u0432\u0435\u0442\u044b \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u0438 \u0418\u0424\u041d\u0421 \u043d\u0435 \u0445\u043e\u0442\u044f\u0442). <\/p>\n<p align=\"justify\">\u0422\u0435\u043e\u0440\u0435\u0442\u0438\u0447\u0435\u0441\u043a\u0438, \u0435\u0441\u043b\u0438 \u0432 \u0431\u0438\u0437\u043d\u0435\u0441\u0435 \u043d\u0435 \u0431\u0443\u0434\u0435\u0442 \u043e\u0441\u043e\u0431\u044b\u0445 \u043f\u0440\u043e\u0431\u043b\u0435\u043c, \u0442\u043e \u043f\u043e\u0434\u043e\u0431\u043d\u044b\u0439 \u0441\u043f\u043e\u0441\u043e\u0431 \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u044f \u0443\u0431\u044b\u0442\u043a\u043e\u0432 \u0432 \u0442\u0435\u043a\u0443\u0449\u0435\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u0435 \u043c\u043e\u0436\u043d\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c. \u041e\u0434\u043d\u0430\u043a\u043e, \u043d\u0430\u0434\u043e \u043f\u043e\u043d\u0438\u043c\u0430\u0442\u044c, \u0447\u0442\u043e \u044d\u0442\u043e \u043d\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0437\u0430\u0432\u0435\u0434\u043e\u043c\u043e\u0435 \u0438\u0441\u043a\u0430\u0436\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0432 \u0440\u044f\u0434\u0435 \u0441\u043b\u0443\u0447\u0430\u0435\u0432 \u0442\u043e\u0442, \u043a\u0442\u043e \u044d\u0442\u043e \u0441\u0434\u0435\u043b\u0430\u0435\u0442, \u043c\u043e\u0436\u0435\u0442 \u0441\u0435\u0440\u044c\u0435\u0437\u043d\u043e \u043f\u043e\u0441\u0442\u0440\u0430\u0434\u0430\u0442\u044c.<\/p>\n<p align=\"justify\">\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440. \u0421\u0435\u0433\u043e\u0434\u043d\u044f \u043d\u0430 \u0420\u0411\u041a \u043f\u043e\u044f\u0432\u0438\u043b\u0430\u0441\u044c <a href=\"http:\/\/www.rbc.ru\/business\/17\/10\/2017\/59e5e3d59a794799ec898dd4?from=main\" target=\"_blank\">\u043d\u043e\u0432\u043e\u0441\u0442\u044c<\/a> \u043e \u0432\u043e\u0437\u0431\u0443\u0436\u0434\u0435\u043d\u0438\u0438 \u0434\u0435\u043b\u0430 \u043e \u043f\u0440\u0435\u0434\u043d\u0430\u043c\u0435\u0440\u0435\u043d\u043d\u043e\u043c \u0431\u0430\u043d\u043a\u0440\u043e\u0442\u0441\u0442\u0432\u0435 \u0430\u0432\u0438\u0430-\u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u201c\u0412\u0418\u041c-\u0410\u0432\u0438\u0430\u201d. \u0421\u0440\u0435\u0434\u0438 \u043f\u0440\u0438\u0447\u0438\u043d, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043f\u0440\u0438\u0432\u0435\u043b\u0438 \u043a \u0432\u043e\u0437\u0431\u0443\u0436\u0434\u0435\u043d\u0438\u044e \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u043e\u0433\u043e \u0434\u0435\u043b\u0430 \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0438 <\/p>\n<p align=\"justify\"><em>\u0422\u0430\u043a\u0436\u0435 \u0432 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0432\u043c\u0435\u0441\u0442\u043e \u0443\u0431\u044b\u0442\u043a\u0430 \u0431\u044b\u043b\u0430 \u043e\u0442\u0440\u0430\u0436\u0435\u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c, \u0434\u043b\u044f \u044d\u0442\u043e\u0433\u043e \u0432 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443\u043a\u0430\u0437\u044b\u0432\u0430\u043b\u0438 \u043d\u0435\u0432\u0435\u0440\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 \u043e \u0434\u0430\u0442\u0435 \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0437\u0430\u0442\u0440\u0430\u0442 \u043d\u0430 \u0443\u0447\u0435\u0442.<br \/><\/em><br \/>\u0418 \u043f\u0440\u0430\u0432\u0434\u0430, \u0435\u0441\u043b\u0438 \u201c\u043f\u043e\u0439\u0442\u0438 \u043d\u0430 \u043f\u043e\u0432\u043e\u0434\u0443\u201d \u0443 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u0438 \u043d\u0435 \u043e\u0442\u0440\u0430\u0437\u0438\u0442\u044c \u0440\u0435\u0430\u043b\u044c\u043d\u044b\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u0432 \u0443\u0447\u0435\u0442\u0435, \u0442\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0438 \u0431\u0443\u0434\u0435\u0442 \u0434\u043e\u0432\u043e\u043b\u044c\u043d\u0430. \u041c\u0435\u043d\u044c\u0448\u0435 \u0443\u0431\u044b\u0442\u043a\u043e\u0432 \u2013 \u0431\u043e\u043b\u044c\u0448\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432. \u041d\u043e \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0442 \u0434\u0440\u0443\u0433\u0438\u0435 \u201c\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u0435\u043b\u0438\u201d \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0447\u044c\u0438\u043c \u0438\u043d\u0442\u0435\u0440\u0435\u0441\u0430\u043c \u043f\u043e\u0434\u043e\u0431\u043d\u044b\u0435 \u0438\u0441\u043a\u0430\u0436\u0435\u043d\u0438\u044f \u043c\u043e\u0433\u0443\u0442 \u043d\u0430\u043d\u0435\u0441\u0442\u0438 \u0432\u0440\u0435\u0434. \u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u0430\u043c, \u0432\u0435\u0434\u044c \u0437\u0430\u043d\u0438\u0436\u0435\u043d\u043d\u044b\u0435 \u0443\u0431\u044b\u0442\u043a\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 (\u0437\u0430\u0432\u044b\u0448\u0435\u043d\u043d\u0430\u044f \u043f\u0440\u0438\u0431\u044b\u043b\u044c), \u043c\u043e\u0433\u0443\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u043d\u0435\u0432\u0435\u0440\u043d\u044b\u043c \u0440\u0435\u0448\u0435\u043d\u0438\u044f\u043c \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u043e\u0432 (\u043e\u043d\u0438 \u0434\u0430\u0434\u0443\u0442 \u043a\u0440\u0435\u0434\u0438\u0442 \u043f\u043e \u0444\u0430\u043a\u0442\u0443 \u0443\u0431\u044b\u0442\u043e\u0447\u043d\u043e\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438) \u0438\u043b\u0438 \u043f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a \u0440\u0435\u0448\u0438\u0442 \u043e\u0442\u0433\u0440\u0443\u0437\u0438\u0442\u044c \u0442\u043e\u0432\u0430\u0440 \u0431\u0435\u0437 \u043f\u0440\u0435\u0434\u043e\u043f\u043b\u0430\u0442\u044b. \u0412 \u0441\u043b\u0443\u0447\u0430\u0435, \u0435\u0441\u043b\u0438 \u0441 \u044d\u0442\u0438\u043c\u0438 \u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u0430\u043c\u0438 \u043d\u0435 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c\u0441\u044f, \u0442\u043e \u043c\u043e\u0436\u043d\u043e \u043e\u0436\u0438\u0434\u0430\u0442\u044c, \u0447\u0442\u043e \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e \u0432\u043d\u0435\u0441\u0435\u043d\u043d\u044b\u0445 \u0432 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c \u0438\u0441\u043a\u0430\u0436\u0435\u043d\u0438\u044f\u0445 \u0431\u0443\u0434\u0435\u0442 \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0430 \u043c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u043e.<\/p>\n<p align=\"justify\">\u041d\u0435 \u043d\u0443\u0436\u043d\u043e \u0434\u0443\u043c\u0430\u0442\u044c, \u0447\u0442\u043e \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u044b \u0438\u0437 \u0437\u0430 \u0441\u043e\u043a\u0440\u044b\u0442\u0438\u044f \u0443\u0431\u044b\u0442\u043a\u043e\u0432 \u044d\u0442\u043e \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0430\u044f \u0441\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0430. \u041c\u043d\u043e\u0433\u043e \u0443\u0433\u043e\u043b\u043e\u0432\u043d\u044b\u0445 \u0434\u0435\u043b \u043d\u0430 \u0437\u0430\u043f\u0430\u0434\u0435, \u043f\u0440\u043e\u0442\u0438\u0432 \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u043a\u0440\u0443\u043f\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0442\u0430\u043a \u0438\u043b\u0438 \u0438\u043d\u0430\u0447\u0435 \u0431\u044b\u043b\u0438 \u0441\u0432\u044f\u0437\u0430\u043d\u044b \u0441 \u0438\u0441\u043a\u0430\u0436\u0435\u043d\u0438\u044f\u043c\u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0438 \u0441\u043e\u043a\u0440\u044b\u0442\u0438\u0435\u043c \u0443\u0431\u044b\u0442\u043a\u043e\u0432. <\/p>\n<p align=\"justify\">\u0438\u0437 \u043f\u0440\u0438\u043c\u0435\u0440\u043e\u0432:<\/p>\n<ul>\n<li>\n<div align=\"justify\"><a href=\"https:\/\/ru.wikipedia.org\/wiki\/Enron\" target=\"_blank\">Enron<\/a><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><a href=\"https:\/\/ru.wikipedia.org\/wiki\/Parmalat#.D0.91.D0.B0.D0.BD.D0.BA.D1.80.D0.BE.D1.82.D1.81.D1.82.D0.B2.D0.BE\" target=\"_blank\">Parmalat<\/a><\/div>\n<\/li>\n<li>\n<div align=\"justify\"><a href=\"https:\/\/www.kommersant.ru\/doc\/1811549\" target=\"_blank\">Olympus<\/a><\/div>\n<\/li>\n<\/ul>\n<p align=\"justify\">\u0418\u043d\u044b\u043c\u0438 \u0441\u043b\u043e\u0432\u0430\u043c\u0438, \u0437\u0430\u043d\u0438\u0436\u0435\u043d\u0438\u0435 \u0432 \u0443\u0447\u0435\u0442\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432 \u0431\u0438\u0437\u043d\u0435\u0441\u0430 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u0434\u043e\u0432\u043e\u043b\u044c\u043d\u043e \u043d\u0435\u043f\u0440\u0438\u044f\u0442\u043d\u044b\u043c \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f\u043c.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043b\u0435\u0442, \u0435\u0441\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043f\u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442 \u0443\u0431\u044b\u0442\u043a\u0438, \u0442\u043e \u0418\u0424\u041d\u0421 \u043d\u0430\u0447\u0438\u043d\u0430\u0435\u0442 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u0442\u044c \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f, \u0437\u0432\u0430\u0442\u044c \u043d\u0430 \u043a\u043e\u043c\u0438\u0441\u0438\u0438 \u043f\u043e \u0443\u0431\u044b\u0442\u043a\u0430\u043c \u0438 \u0432\u0441\u044f\u0447\u0435\u0441\u043a\u0438\u043c\u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u0430\u043c\u0438 \u201c\u0443\u0433\u043e\u0432\u0430\u0440\u0438\u0432\u0430\u0442\u044c\u201d \u0431\u0438\u0437\u043d\u0435\u0441\u043c\u0435\u043d\u043e\u0432 \u0443\u0431\u044b\u0442\u043a\u0438 \u0438\u0437 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443\u0431\u0440\u0430\u0442\u044c. \u041e\u0434\u0438\u043d \u0438\u0437 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0445 \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u0432 \u201c\u0443\u0431\u0440\u0430\u0442\u044c\u201d \u0443\u0431\u044b\u0442\u043a\u0438 \u2013 \u044d\u0442\u043e \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043f\u0440\u0438\u043d\u044f\u0442\u044b\u0445 \u043a \u0443\u0447\u0435\u0442\u0443, \u0441 \u0442\u0435\u043c, \u0447\u0442\u043e\u0431\u044b \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u0438\u0445 \u043a \u0443\u0447\u0435\u0442\u0443 \u0442\u043e\u0433\u0434\u0430, \u043a\u043e\u0433\u0434\u0430 \u0431\u0443\u0434\u0435\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u0438. (\u0415\u0441\u0442\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e, \u0447\u0442\u043e \u043f\u0438\u0441\u044c\u043c\u0435\u043d\u043d\u043e \u0434\u0430\u0432\u0430\u0442\u044c <a href='https:\/\/www.businessabc.ru\/blog\/2017\/umenshenie-ubytkov-v-uchete-vzglyad-iz-sk' class='excerpt-more'>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,5],"tags":[15],"class_list":["post-635","post","type-post","status-publish","format-standard","hentry","category-buhgalteria","category-taxes","tag-15","category-4-id","category-5-id","post-seq-1","post-parity-odd","meta-position-corners","fix"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"\u041f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0435 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u043b\u0435\u0442, \u0435\u0441\u043b\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f \u043f\u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442 \u0443\u0431\u044b\u0442\u043a\u0438, \u0442\u043e \u0418\u0424\u041d\u0421 \u043d\u0430\u0447\u0438\u043d\u0430\u0435\u0442 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u0442\u044c \u0440\u0430\u0437\u044a\u044f\u0441\u043d\u0435\u043d\u0438\u044f, \u0437\u0432\u0430\u0442\u044c \u043d\u0430 \u043a\u043e\u043c\u0438\u0441\u0438\u0438 \u043f\u043e \u0443\u0431\u044b\u0442\u043a\u0430\u043c \u0438 \u0432\u0441\u044f\u0447\u0435\u0441\u043a\u0438\u043c\u0438 \u0441\u043f\u043e\u0441\u043e\u0431\u0430\u043c\u0438 \u201c\u0443\u0433\u043e\u0432\u0430\u0440\u0438\u0432\u0430\u0442\u044c\u201d \u0431\u0438\u0437\u043d\u0435\u0441\u043c\u0435\u043d\u043e\u0432 \u0443\u0431\u044b\u0442\u043a\u0438 \u0438\u0437 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0443\u0431\u0440\u0430\u0442\u044c. \u041e\u0434\u0438\u043d \u0438\u0437 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u0435\u043c\u044b\u0445 \u0441\u043f\u043e\u0441\u043e\u0431\u043e\u0432 \u201c\u0443\u0431\u0440\u0430\u0442\u044c\u201d \u0443\u0431\u044b\u0442\u043a\u0438 \u2013 \u044d\u0442\u043e \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u043e\u0432, \u043f\u0440\u0438\u043d\u044f\u0442\u044b\u0445 \u043a \u0443\u0447\u0435\u0442\u0443, \u0441 \u0442\u0435\u043c, \u0447\u0442\u043e\u0431\u044b \u043f\u0440\u0438\u043d\u044f\u0442\u044c \u0438\u0445 \u043a \u0443\u0447\u0435\u0442\u0443 \u0442\u043e\u0433\u0434\u0430, \u043a\u043e\u0433\u0434\u0430 \u0431\u0443\u0434\u0435\u0442 \u0431\u043e\u043b\u044c\u0448\u0435 \u043f\u0440\u0438\u0431\u044b\u043b\u0438. 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