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§³§â§Ö§Õ§ã§ä§Ó§Ñ §Ú§Ù§Þ§Ö§â§Ö§ß§Ú§ñ §Ú §à§è§Ö§ß§Ü§Ú §â§Ú§ã§Ü§Ñ §Ú§Ù§Þ§Ö§ß§ñ§ð§ä§ã§ñ §Ó §Ù§Ñ§Ó§Ú§ã§Ú§Þ§à§ã§ä§Ú §à§ä §á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§à§Ô§à §ß§Ñ§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ, §Ú §Ó §Õ§Ö§Û§ã§ä§Ó§Ú§ä§Ö§Ý§î§ß§à§ã§ä§Ú §à§Ù§ß§Ñ§é§Ñ§ð§ä §ä§Ñ§Ü§Ú§Ö §ã§â§Ö§Õ§ã§ä§Ó§Ñ, §Ü§à§ä§à§â§í§Ö §Þ§à§Ô§å§ä §à§á§â§Ö§Õ§Ö§Ý§ñ§ä§î§ã§ñ §â§Ñ§Ù§Ý§Ú§é§ß§í§Þ§Ú §ã§æ§Ö§â§Ñ§Þ§Ú §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú. §¯§Ñ§á§â§Ú§Þ§Ö§â, §Õ§à§Ü§ä§à§â §å§á§â§Ñ§Ó§Ý§ñ§Ö§ä §Þ§Ö§Õ§Ú§è§Ú§ß§ã§Ü§Ú§Þ §â§Ú§ã§Ü§à§Þ, §Ú§ß§Ø§Ö§ß§Ö§â-§ã§ä§â§à§Ú§ä§Ö§Ý§î §å§á§â§Ñ§Ó§Ý§ñ§Ö§ä §â§Ú§ã§Ü§à§Þ §ã§ä§â§å§Ü§ä§å§â§ß§à§Ô§à §à§ä§Ü§Ñ§Ù§Ñ, §Ú §ä. §Õ. §±§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§î§ß§í§Û §Ü§à§Õ§Ö§Ü§ã §ï§ä§Ú§Ü§Ú §à§Ò§í§é§ß§à §ã§à§ã§â§Ö§Õ§à§ä§Ñ§é§Ú§Ó§Ñ§Ö§ä§ã§ñ §ß§Ñ §à§è§Ö§ß§Ü§Ö §â§Ú§ã§Ü§Ñ §Ú §Ö§Ô§à §å§Þ§Ö§ß§î§ê§Ö§ß§Ú§Ú (§á§â§à§æ§Ö§ã§ã§Ú§à§ß§Ñ§Ý§à§Þ §à§ä §Ú§Þ§Ö§ß§Ú §Ü§Ý§Ú§Ö§ß§ä§Ñ, §à§Ò§ë§Ö§ã§ä§Ó§Ñ §Ú§Ý§Ú §Õ§â§å§Ô§Ú§ç §Ú§ß§Õ§Ú§Ó§Ú§Õ§à§Ó §Ú §Ú§ç §ã§à§à§Ò§ë§Ö§ã§ä§Ó).
§£ §á§ã§Ú§ç§à§Ý§à§Ô§Ú§Ú §ä§Ö§â§Þ§Ú§ß §â§Ú§ã§Ü §ã§Ó§ñ§Ù§Ñ§ß §ã §ä§â§Ö§Þ§ñ §ß§Ñ§á§â§Ñ§Ó§Ý§Ö§ß§Ú§ñ§Þ§Ú §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§Û:
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§²§Ú§ã§Ü §Ó §ê§Ú§â§à§Ü§à§Þ §ã§Þ§í§ã§Ý§Ö §ã§Ý§à§Ó§Ñ - §ç§Ñ§â§Ñ§Ü§ä§Ö§â§Ú§ã§ä§Ú§Ü§Ñ §ã§Ú§ä§å§Ñ§è§Ú§Ú, §Ú§Þ§Ö§ð§ë§Ö§Û §ß§Ö§Õ§à§ã§ä§à§Ó§Ö§â§ß§à§ã§ä§î §Ú§ã§ç§à§Õ§Ñ, §á§â§Ú §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ß§à§Þ §ß§Ñ§Ý§Ú§é§Ú§Ú §ß§Ö§Ò§Ý§Ñ§Ô§à§á§â§Ú§ñ§ä§ß§í§ç §á§à§ã§Ý§Ö§Õ§ã§ä§Ó§Ú§Û. §²§Ú§ã§Ü §á§â§Ö§Õ§á§à§Ý§Ñ§Ô§Ñ§Ö§ä §ß§Ö§å§Ó§Ö§â§Ö§ß§ß§à§ã§ä§î §Ý§Ú§Ò§à §ß§Ö§Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §á§à§Ý§å§é§Ö§ß§Ú§ñ §Õ§à§ã§ä§à§Ó§Ö§â§ß§à§Ô§à §Ù§ß§Ñ§ß§Ú§ñ §à §Ò§Ý§Ñ§Ô§à§á§â§Ú§ñ§ä§ß§à§Þ §Ú§ã§ç§à§Õ§Ö §á§â§Ú §Ù§Ñ§Õ§Ñ§ß§ß§í§ç §Ó§ß§Ö§ê§ß§Ú§ç §à§Ò§ã§ä§à§ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç. §²§Ú§ã§Ü §Ó §å§Ù§Ü§à§Þ §ã§Þ§í§ã§Ý§Ö - §ï§ä§à §Ú§Ù§Þ§Ö§â§ñ§Ö§Þ§Ñ§ñ §Ó§Ö§â§à§ñ§ä§ß§à§ã§ä§î §ß§Ö§Ò§Ý§Ñ§Ô§à§á§â§Ú§ñ§ä§ß§à§Ô§à §Ú§ã§ç§à§Õ§Ñ. §²§Ú§ã§Ü §à§Ò§à§Ù§ß§Ñ§é§Ñ§Ö§ä §ß§Ö§Ó§à§Ù§Þ§à§Ø§ß§à§ã§ä§î §ä§à§é§ß§à §á§â§Ö§Õ§ã§Ü§Ñ§Ù§Ñ§ä§î §Ú§ã§ç§à§Õ, §á§â§Ú §ï§ä§à§Þ §Ó §à§ã§ß§à§Ó§ß§à§Þ §á§à§Õ §ã§Ý§à§Ó§à§Þ §â§Ú§ã§Ü §é§Ñ§ë§Ö §Ó§ã§Ö§Ô§à §á§à§ß§Ú§Þ§Ñ§ð§ä §Ó§Ö§â§à§ñ§ä§ß§à§ã§ä§î §á§à§ä§Ö§â§î, §ç§à§ä§ñ §Ö§Ô§à §Þ§à§Ø§ß§à §Ú§ß§ä§Ö§â§á§â§Ö§ä§Ú§â§à§Ó§Ñ§ä§î §Ú §Ü§Ñ§Ü §Ó§Ö§â§à§ñ§ä§ß§à§ã§ä§î §á§à§Ý§å§é§Ú§ä§î §â§Ö§Ù§å§Ý§î§ä§Ñ§ä, §à§ä§Ý§Ú§é§ß§í§Û §à§ä §à§Ø§Ú§Õ§Ñ§Ö§Þ§à§Ô§à. §±§à§ï§ä§à§Þ§å §Ó§à§Ù§Þ§à§Ø§Ö§ß §Ü§Ñ§Ü §â§Ú§ã§Ü §å§Ò§í§ä§Ü§à§Ó, §ä§Ñ§Ü §Ú §â§Ú§ã§Ü §ß§Ö§Ù§Ñ§á§Ý§Ñ§ß§Ú§â§à§Ó§Ñ§ß§ß§à§Û §á§â§Ú§Ò§í§Ý§Ú.
§£ §æ§Ú§ß§Ñ§ß§ã§à§Ó§í§ç §Ü§â§å§Ô§Ñ§ç §â§Ú§ã§Ü - §á§à§ß§ñ§ä§Ú§Ö, §Ú§Þ§Ö§ð§ë§Ö§Ö §à§ä§ß§à§ê§Ö§ß§Ú§Ö §Ü §é§Ö§Ý§à§Ó§Ö§é§Ö§ã§Ü§Ú§Þ §à§Ø§Ú§Õ§Ñ§ß§Ú§ñ§Þ §ß§Ñ§ã§ä§å§á§Ý§Ö§ß§Ú§ñ §ã§à§Ò§í§ä§Ú§Û. §¿§ä§à §á§à§ß§ñ§ä§Ú§Ö §à§Ò§í§é§ß§à §à§Ò§à§Ù§ß§Ñ§é§Ñ§Ö§ä §á§à§ä§Ö§ß§è§Ú§Ñ§Ý§î§ß§à §ß§Ö§Ø§Ö§Ý§Ñ§ä§Ö§Ý§î§ß§à§Ö §Ú§Ù§Þ§Ö§ß§Ö§ß§Ú§Ö §Ñ§Ü§ä§Ú§Ó§Ñ §Ú§Ý§Ú §Ö§Ô§à §ç§Ñ§â§Ñ§Ü§ä§Ö§â§Ú§ã§ä§Ú§Ü§Ú, §Ü§à§ä§à§â§à§Ö §Þ§à§Ø§Ö§ä §ñ§Ó§Ú§ä§î§ã§ñ §â§Ö§Ù§å§Ý§î§ä§Ñ§ä§à§Þ §ß§Ö§Ü§à§ä§à§â§à§Ô§à §á§â§à§ê§Ý§à§Ô§à, §ß§Ñ§ã§ä§à§ñ§ë§Ö§Ô§à §Ú§Ý§Ú §Ò§å§Õ§å§ë§Ö§Ô§à §ã§à§Ò§í§ä§Ú§ñ. §°§ã§ß§à§Ó§ß§Ñ§ñ §Ú§Õ§Ö§ñ §â§Ú§ã§Ü§Ñ §Ó §æ§Ú§ß§Ñ§ß§ã§Ñ§ç - §ï§ä§à §à§ä§ß§à§ê§Ö§ß§Ú§Ö §Þ§Ö§Ø§Õ§å §â§Ú§ã§Ü§à§Þ §Ú §Õ§à§ç§à§Õ§à§Þ. §¹§Ö§Þ §Ò§à§Ý§î§ê§Ö §â§Ú§ã§Ü §ä§à§Ô§à, §é§ä§à §ã§å§Ò§ì§Ö§Ü§ä §Ø§Ö§Ý§Ñ§Ö§ä §á§à§Ý§å§é§Ú§ä§î, §ä§Ö§Þ §Ò§à§Ý§î§ê§Ö §á§à§ä§Ö§ß§è§Ú§Ñ§Ý§î§ß§í§Û §Õ§à§ç§à§Õ. §±§â§Ú§é§Ú§ß§Ñ §ï§ä§à§Ô§à §Ó §ä§à§Þ, §é§ä§à §Ú§ß§Ó§Ö§ã§ä§à§â§Ñ§Þ §ß§å§Ø§ß§à §á§à§Ý§å§é§Ú§ä§î §Ü§à§Þ§á§Ö§ß§ã§Ñ§è§Ú§ð §Ù§Ñ §á§â§Ú§ß§ñ§ä§Ú§Ö §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§à§Ô§à §â§Ú§ã§Ü§Ñ.
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§°§ä§Þ§Ö§é§Ñ§ñ §ê§Ú§â§à§ä§å §Ú§ß§ä§Ö§â§á§â§Ö§ä§Ñ§è§Ú§Û §á§à§ß§ñ§ä§Ú§ñ "§â§Ú§ã§Ü", §à§ã§ä§Ñ§ß§à§Ó§Ú§Þ§ã§ñ §ß§Ñ §ä§à§Þ, §é§ä§à §Ó §ï§Ü§à§ß§à§Þ§Ú§Ü§Ö §Ú §æ§Ú§ß§Ñ§ß§ã§Ñ§ç §á§à§Õ §â§Ú§ã§Ü§à§Þ §Ó §à§ã§ß§à§Ó§ß§à§Þ §á§à§ß§Ú§Þ§Ñ§ð§ä §ã§å§Ò§ì§Ö§Ü§ä§Ú§Ó§ß§å§ð §Ó§Ö§â§à§ñ§ä§ß§à§ã§ä§î §ï§Ü§à§ß§à§Þ§Ú§é§Ö§ã§Ü§à§Ô§à §ã§à§Ò§í§ä§Ú§ñ, §á§â§Ú §à§è§Ö§ß§Ü§Ö §Ü§à§ä§à§â§à§Ô§à §Þ§à§Ô§å§ä §Ú§ã§á§à§Ý§î§Ù§à§Ó§Ñ§ä§î§ã§ñ §æ§à§â§Þ§Ñ§Ý§î§ß§í§Ö §Þ§Ö§ä§à§Õ§í. §° §Ó§Ö§Ý§Ú§é§Ú§ß§Ö §ï§æ§æ§Ö§Ü§ä§Ú§Ó§ß§à§Ô§à (§ã§å§Ò§ì§Ö§Ü§ä§Ú§Ó§ß§à§Ô§à) §â§Ú§ã§Ü§Ñ §Ñ§ß§Ñ§Ý§Ú§ä§Ú§Ü§Ú §Ú §Ý§Ú§è§Ñ, §á§â§Ú§ß§Ú§Þ§Ñ§ð§ë§Ú§Ö §â§Ö§ê§Ö§ß§Ú§ñ, §Þ§à§Ô§å§ä §Ó§í§â§Ñ§Ø§Ñ§ä§î §ã§Ó§à§Ö §Þ§ß§Ö§ß§Ú§Ö §Ó §æ§à§â§Þ§Ö "§Ó§í§ã§Ü§Ñ§Ù§í§Ó§Ñ§ß§Ú§Û" §Ú "§ã§å§Ø§Õ§Ö§ß§Ú§Û". §±§à§ï§ä§à§Þ§å §Õ§Ñ§Ý§Ö§Ö §â§Ñ§ã§ã§Þ§à§ä§â§Ú§Þ §Ò§à§Ý§Ö§Ö §á§à§Õ§â§à§Ò§ß§à §ï§ä§Ú §á§à§ß§ñ§ä§Ú§ñ, §Ú§ã§ç§à§Õ§ñ §Ú§Ù §à§Ò§ë§Ö§ß§Ñ§å§é§ß§í§ç §à§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ú§Û §å§Ü§Ñ§Ù§Ñ§ß§ß§í§ç §ä§Ö§â§Þ§Ú§ß§à§Ó.
§³§å§Ø§Õ§Ö§ß§Ú§Ö- §æ§à§â§Þ§Ñ §Þ§í§ê§Ý§Ö§ß§Ú§ñ, §å§Þ§ã§ä§Ó§Ö§ß§ß§í§Û §Ñ§Ü§ä, §Ó§í§â§Ñ§Ø§Ñ§ð§ë§Ú§Û §à§ä§ß§à§ê§Ö§ß§Ú§Ö §Ô§à§Ó§à§â§ñ§ë§Ö§Ô§à §Ü §ã§à§Õ§Ö§â§Ø§Ñ§ß§Ú§ð §Ó§í§ã§Ü§Ñ§Ù§í§Ó§Ñ§Ö§Þ§à§Û §Þ§í§ã§Ý§Ú §á§à§ã§â§Ö§Õ§ã§ä§Ó§à§Þ §å§ä§Ó§Ö§â§Ø§Õ§Ö§ß§Ú§ñ §Þ§à§Õ§Ñ§Ý§î§ß§à§ã§ä§Ú §ã§Ü§Ñ§Ù§Ñ§ß§ß§à§Ô§à §Ú §ã§à§á§â§ñ§Ø§×§ß§ß§í§Û §à§Ò§í§é§ß§à §ã §á§ã§Ú§ç§à§Ý§à§Ô§Ú§é§Ö§ã§Ü§Ú§Þ §ã§à§ã§ä§à§ñ§ß§Ú§Ö§Þ §å§Ò§Ö§Ø§Õ§×§ß§ß§à§ã§ä§Ú §Ú§Ý§Ú §Ó§Ö§â§í. §®§à§Õ§Ñ§Ý§î§ß§à§ã§ä§î (§à§ä §Ý§Ñ§ä§Ú§ß§ã§Ü§à§Ô§à modus - §â§Ñ§Ù§Þ§Ö§â, §ã§á§à§ã§à§Ò, §à§Ò§â§Ñ§Ù) §Ó §â§Ñ§Ù§ß§í§ç §á§â§Ö§Õ§Þ§Ö§ä§ß§í§ç §à§Ò§Ý§Ñ§ã§ä§ñ§ç - §Ü§Ñ§ä§Ö§Ô§à§â§Ú§ñ, §ç§Ñ§â§Ñ§Ü§ä§Ö§â§Ú§Ù§å§ð§ë§Ñ§ñ §ã§á§à§ã§à§Ò §Õ§Ö§Û§ã§ä§Ó§Ú§ñ §Ú§Ý§Ú §à§ä§ß§à§ê§Ö§ß§Ú§Ö §Ü §Õ§Ö§Û§ã§ä§Ó§Ú§ð.
§³§å§Ø§Õ§Ö§ß§Ú§Ö, §Ó §à§ä§Ý§Ú§é§Ú§Ö §à§ä §Ó§í§ã§Ü§Ñ§Ù§í§Ó§Ñ§ß§Ú§ñ, §Ó§ã§Ö§Ô§Õ§Ñ §Þ§à§Õ§Ñ§Ý§î§ß§à §Ú §ß§à§ã§Ú§ä §à§è§Ö§ß§à§é§ß§í§Û §ç§Ñ§â§Ñ§Ü§ä§Ö§â. §²§Ñ§Ù§Ý§Ú§é§Ñ§ð§ä §á§â§à§ã§ä§í§Ö §Ú §ã§Ý§à§Ø§ß§í§Ö §ã§å§Ø§Õ§Ö§ß§Ú§ñ. §±§â§à§ã§ä§í§Þ§Ú §ã§å§Ø§Õ§Ö§ß§Ú§ñ§Þ§Ú §ß§Ñ§Ù§í§Ó§Ñ§ð§ä§ã§ñ §ã§å§Ø§Õ§Ö§ß§Ú§ñ, §ã§à§ã§ä§Ñ§Ó§ß§í§Þ§Ú §é§Ñ§ã§ä§ñ§Þ§Ú §Ü§à§ä§à§â§í§ç §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §á§à§ß§ñ§ä§Ú§ñ. §±§â§à§ã§ä§à§Ö §ã§å§Ø§Õ§Ö§ß§Ú§Ö §Þ§à§Ø§ß§à §â§Ñ§Ù§Ý§à§Ø§Ú§ä§î §ä§à§Ý§î§Ü§à §ß§Ñ §á§à§ß§ñ§ä§Ú§ñ. §³§Ý§à§Ø§ß§í§Þ§Ú §ã§å§Ø§Õ§Ö§ß§Ú§ñ§Þ§Ú §ß§Ñ§Ù§í§Ó§Ñ§ð§ä§ã§ñ §ã§å§Ø§Õ§Ö§ß§Ú§ñ, §ã§à§ã§ä§Ñ§Ó§ß§í§Þ§Ú §é§Ñ§ã§ä§ñ§Þ§Ú §Ü§à§ä§à§â§í§ç §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §á§â§à§ã§ä§í§Ö §ã§å§Ø§Õ§Ö§ß§Ú§ñ §Ú§Ý§Ú §Ú§ç §ã§à§é§Ö§ä§Ñ§ß§Ú§ñ. §³§Ý§à§Ø§ß§à§Ö §ã§å§Ø§Õ§Ö§ß§Ú§Ö §Þ§à§Ø§Ö§ä §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§ä§î§ã§ñ §Ü§Ñ§Ü §à§Ò§â§Ñ§Ù§à§Ó§Ñ§ß§Ú§Ö §Ú§Ù §ß§Ö§ã§Ü§à§Ý§î§Ü§Ú§ç §Ú§ã§ç§à§Õ§ß§í§ç §ã§å§Ø§Õ§Ö§ß§Ú§Û, §ã§à§Ö§Õ§Ú§ß§Ö§ß§ß§í§ç §Ó §â§Ñ§Þ§Ü§Ñ§ç §Õ§Ñ§ß§ß§à§Ô§à §ã§Ý§à§Ø§ß§à§Ô§à §ã§å§Ø§Õ§Ö§ß§Ú§ñ §Ý§à§Ô§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §ã§à§ð§Ù§Ñ§Þ§Ú. §°§ä §ä§à§Ô§à, §á§â§Ú §á§à§Þ§à§ë§Ú §Ü§Ñ§Ü§à§Ô§à §ã§à§ð§Ù§Ñ §ã§Ó§ñ§Ù§í§Ó§Ñ§ð§ä§ã§ñ §á§â§à§ã§ä§í§Ö §ã§å§Ø§Õ§Ö§ß§Ú§ñ, §Ù§Ñ§Ó§Ú§ã§Ú§ä §Ý§à§Ô§Ú§é§Ö§ã§Ü§Ñ§ñ §à§ã§à§Ò§Ö§ß§ß§à§ã§ä§î §ã§Ý§à§Ø§ß§à§Ô§à §ã§å§Ø§Õ§Ö§ß§Ú§ñ.
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§°§ã§ß§à§Ó§ß§Ñ§ñ §Ù§Ñ§Õ§Ñ§é§Ñ §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§ñ §ã§å§Ø§Õ§Ö§ß§Ú§Û §Ú §Ó§í§ã§Ü§Ñ§Ù§í§Ó§Ñ§ß§Ú§Û - §à§á§â§Ö§Õ§Ö§Ý§Ú§ä§î, §Ü§Ñ§Ü §á§â§Ú§Û§ä§Ú §Ü §Ó§í§Ó§à§Õ§å §Ú§Ù §á§â§Ö§Õ§á§à§ã§í§Ý§à§Ü §Ú §á§à§Ý§å§é§Ú§ä§î §Õ§à§ã§ä§à§Ó§Ö§â§ß§à§Ö §Ù§ß§Ñ§ß§Ú§Ö §à §á§â§Ö§Õ§Þ§Ö§ä§Ö §ã§å§Ø§Õ§Ö§ß§Ú§ñ, §é§ä§à§Ò§í §Ô§Ý§å§Ò§Ø§Ö §â§Ñ§Ù§à§Ò§â§Ñ§ä§î§ã§ñ §Ó §Õ§Ö§ä§Ñ§Ý§ñ§ç §Ú§Ù§å§é§Ñ§Ö§Þ§à§Ô§à §ñ§Ó§Ý§Ö§ß§Ú§ñ §Ú §Ö§Ô§à §ã§à§à§ä§ß§à§ê§Ö§ß§Ú§ñ§ç §ã §Õ§â§å§Ô§Ú§Þ§Ú §Ñ§ã§á§Ö§Ü§ä§Ñ§Þ§Ú §â§Ñ§ã§ã§Þ§Ñ§ä§â§Ú§Ó§Ñ§Ö§Þ§à§Ô§à §á§â§Ö§Õ§Þ§Ö§ä§Ñ. §±§â§Ö§Õ§Þ§Ö§ä §Ú §ñ§Ó§Ý§Ö§ß§Ú§Ö, §á§à §á§à§Ó§à§Õ§å §Ü§à§ä§à§â§à§Ô§à §æ§à§â§Þ§å§Ý§Ú§â§å§ð§ä§ã§ñ §ã§å§Ø§Õ§Ö§ß§Ú§ñ, §Þ§à§Ô§å§ä §Ò§í§ä§î §Ó§í§â§Ñ§Ø§Ö§ß§í §Ó §Ó§Ú§Õ§Ö §Þ§à§Õ§Ö§Ý§Ú.
§®§à§Õ§Ö§Ý§î (§æ§â§Ñ§ß§è§å§Ù§ã§Ü§à§Ö mod¨¨le, §à§ä §Ý§Ñ§ä§Ú§ß§ã§Ü§à§Ô§à modulus - §Þ§Ö§â§Ñ, §à§Ò§â§Ñ§Ù§Ö§è) - §à§á§Ú§ã§Ñ§ß§Ú§Ö §à§Ò§ì§Ö§Ü§ä§Ñ (§á§â§Ö§Õ§Þ§Ö§ä§Ñ, §á§â§à§è§Ö§ã§ã§Ñ §Ú§Ý§Ú §ñ§Ó§Ý§Ö§ß§Ú§ñ) §ß§Ñ §Ü§Ñ§Ü§à§Þ-§Ý§Ú§Ò§à §æ§à§â§Þ§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§ß§à§Þ §ñ§Ù§í§Ü§Ö, §ã§à§ã§ä§Ñ§Ó§Ý§Ö§ß§ß§à§Ö §ã §è§Ö§Ý§î§ð §Ú§Ù§å§é§Ö§ß§Ú§ñ §Ö§Ô§à §ã§Ó§à§Û§ã§ä§Ó. §´§Ñ§Ü§à§Ö §à§á§Ú§ã§Ñ§ß§Ú§Ö §à§ã§à§Ò§Ö§ß§ß§à §á§à§Ý§Ö§Ù§ß§à §Ó §ã§Ý§å§é§Ñ§ñ§ç, §Ü§à§Ô§Õ§Ñ §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§Ö §ã§Ñ§Þ§à§Ô§à §à§Ò§ì§Ö§Ü§ä§Ñ §Ù§Ñ§ä§â§å§Õ§ß§Ö§ß§à §Ú§Ý§Ú §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú §ß§Ö§Ó§à§Ù§Þ§à§Ø§ß§à. §¹§Ñ§ë§Ö §Ó§ã§Ö§Ô§à §Ó §Ü§Ñ§é§Ö§ã§ä§Ó§Ö §Þ§à§Õ§Ö§Ý§Ú §Ó§í§ã§ä§å§á§Ñ§Ö§ä §Õ§â§å§Ô§à§Û §Þ§Ñ§ä§Ö§â§Ú§Ñ§Ý§î§ß§í§Û §Ú§Ý§Ú §Þ§í§ã§Ý§Ö§ß§ß§à §á§â§Ö§Õ§ã§ä§Ñ§Ó§Ý§ñ§Ö§Þ§í§Û §à§Ò§ì§Ö§Ü§ä, §Ù§Ñ§Þ§Ö§ë§Ñ§ð§ë§Ú§Û §Ó §á§â§à§è§Ö§ã§ã§Ö §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ß§Ú§ñ §à§Ò§ì§Ö§Ü§ä-§à§â§Ú§Ô§Ú§ß§Ñ§Ý. §³§à§à§ä§Ó§Ö§ä§ã§ä§Ó§Ú§Ö §ã§Ó§à§Û§ã§ä§Ó §Þ§à§Õ§Ö§Ý§Ú §Ú§ã§ç§à§Õ§ß§à§Þ§å §à§Ò§ì§Ö§Ü§ä§å §ç§Ñ§â§Ñ§Ü§ä§Ö§â§Ú§Ù§å§Ö§ä§ã§ñ §Ñ§Õ§Ö§Ü§Ó§Ñ§ä§ß§à§ã§ä§î§ð.
§¡§Õ§Ö§Ü§Ó§Ñ§ä§ß§à§ã§ä§î §Þ§à§Õ§Ö§Ý§Ú - §ã§à§Ó§á§Ñ§Õ§Ö§ß§Ú§Ö §ã§Ó§à§Û§ã§ä§Ó (§æ§å§ß§Ü§è§Ú§Û, §á§Ñ§â§Ñ§Þ§Ö§ä§â§à§Ó, §ç§Ñ§â§Ñ§Ü§ä§Ö§â§Ú§ã§ä§Ú§Ü §Ú §ä. §á.) §Þ§à§Õ§Ö§Ý§Ú §Ú §ã§à§à§ä§Ó§Ö§ä§ã§ä§Ó§å§ð§ë§Ú§ç §ã§Ó§à§Û§ã§ä§Ó §Þ§à§Õ§Ö§Ý§Ú§â§å§Ö§Þ§à§Ô§à §à§Ò§ì§Ö§Ü§ä§Ñ.
§´§Ñ§Ü§Ú§Þ §à§Ò§â§Ñ§Ù§à§Þ, §Þ§à§Õ§Ö§Ý§î §Ó§í§ã§ä§å§á§Ñ§Ö§ä §Ü§Ñ§Ü §ã§Ó§à§Ö§à§Ò§â§Ñ§Ù§ß§í§Û §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä §Õ§Ý§ñ §á§à§Ù§ß§Ñ§ß§Ú§ñ, §Ü§à§ä§à§â§í§Û §Ú§ã§ã§Ý§Ö§Õ§à§Ó§Ñ§ä§Ö§Ý§î §ã§ä§Ñ§Ó§Ú§ä §Þ§Ö§Ø§Õ§å §ã§à§Ò§à§Û §Ú §à§Ò§ì§Ö§Ü§ä§à§Þ §Ú §ã §á§à§Þ§à§ë§î§ð §Ü§à§ä§à§â§à§Ô§à §Ú§Ù§å§é§Ñ§Ö§ä §Ú§ß§ä§Ö§â§Ö§ã§å§ð§ë§Ú§Û §Ö§Ô§à §à§Ò§ì§Ö§Ü§ä.
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§°§ã§ß§à§Ó§ß§í§Þ§Ú §Þ§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§í§Þ§Ú §â§Ñ§Ù§â§Ñ§Ò§à§ä§Ü§Ñ§Þ§Ú, §Ó §Ü§à§ä§à§â§í§ç §â§Ñ§Ù§ì§ñ§ã§ß§ñ§ð§ä §Þ§Ö§ä§à§Õ§Ú§Ü§Ú §Ñ§ß§Ñ§Ý§Ú§Ù§Ñ §Ú §â§Ñ§ã§Ü§â§í§ä§Ú§ñ §Ú§ß§æ§à§â§Þ§Ñ§è§Ú§Ú §à §â§Ú§ã§Ü§Ñ§ç §Ó §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú, §ñ§Ó§Ý§ñ§ð§ä§ã§ñ §Õ§à§Ü§å§Þ§Ö§ß§ä§í §¢§Ñ§Ù§Ö§Ý§î§ã§Ü§à§Ô§à §Ü§à§Þ§Ú§ä§Ö§ä§Ñ §á§à §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Þ§å §ß§Ñ§Õ§Ù§à§â§å (Basel Committee on Banking Supervision) §Ú §³§à§Ó§Ö§ä§Ñ §á§à §®§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§í§Þ §ã§ä§Ñ§ß§Õ§Ñ§â§ä§Ñ§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §à§ä§é§×§ä§ß§à§ã§ä§Ú (International Accounting Standards Board). §³§à§Ó§Ö§ä §á§à §®§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§í§Þ §ã§ä§Ñ§ß§Õ§Ñ§â§ä§Ñ§Þ §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §à§ä§é§×§ä§ß§à§ã§ä§Ú (§³§®§³§¶§°) §Ó§í§â§Ñ§Ò§Ñ§ä§í§Ó§Ñ§Ö§ä §Ú §Ú§ß§ä§Ö§â§á§â§Ö§ä§Ú§â§å§Ö§ä §Þ§Ö§Ø§Õ§å§ß§Ñ§â§à§Õ§ß§í§Ö §ã§ä§Ñ§ß§Õ§Ñ§â§ä§í §æ§Ú§ß§Ñ§ß§ã§à§Ó§à§Û §à§ä§é§Ö§ä§ß§à§ã§ä§Ú (§®§³§¶§°), §Ü§à§ä§à§â§í§Ö §Ú§ã§á§à§Ý§î§Ù§å§ð§ä§ã§ñ §Ó§à §Þ§ß§à§Ô§Ú§ç §ã§ä§â§Ñ§ß§Ñ§ç §Þ§Ú§â§Ñ. §¢§Ñ§Ù§Ö§Ý§î§ã§Ü§Ú§Û §Ü§à§Þ§Ú§ä§Ö§ä §á§à §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Þ§å §ß§Ñ§Õ§Ù§à§â§å §ñ§Ó§Ý§ñ§Ö§ä§ã§ñ §Ü§à§Þ§Ú§ä§Ö§ä§à§Þ §à§â§Ô§Ñ§ß§à§Ó §Ò§Ñ§ß§Ü§à§Ó§ã§Ü§à§Ô§à §ß§Ñ§Õ§Ù§à§â§Ñ, §ã§à§Ù§Õ§Ñ§ß§ß§í§Þ §å§á§â§Ñ§Ó§Ý§ñ§ð§ë§Ú§Þ§Ú §è§Ö§ß§ä§â§Ñ§Ý§î§ß§í§Þ§Ú §Ò§Ñ§ß§Ü§Ñ§Þ§Ú §ã§ä§â§Ñ§ß §Ô§â§å§á§á§í §Õ§Ö§ã§ñ§ä§Ú (G-10).
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