??? ????? ????? ???? ????? ?????? ?? ?????? ???? ????? ?? ????? ????? . ???????? ??????? ??? ???????? ?? ????? (?? ?? ???? ??? ?????? ???? ??) ??????, ???????? ? ???? ?????? ????? , ?????? ?? ????? ??? ????? ????? ?? ?? ??? ?????? ?????? ??? ?? ??? ????? ??????, ?????? ????? ?????? ?????? .

??? ????? ????? ?? ???? ????? ?????? ??????? ?? ????? ?????? ?????. ^[1] ?????? ??????: ????? ??????? ? ????? ?????? ??? ??? ?????? ?????? ?????? ??????? ???? ????? ??????? ??????, ??????? ??? ?????? ?????? ????? ?????? ?????? ???????? ??? ??? ??? ?????? ?????? ???????? ??? ????? ??? ??? ?????? ??????.

??? ????? ?????? ?????? ????? ?????? ?????? ????? ?????? ??????. ???? ?????? ??????? ?????? ??????. ^[2]

???? ????? ??? ????? ????? ??? ?? ?? ???? ????? ???? 18 ??? ??? ????? ?????? ????, ?????, ???? ????? (???? ???? ??? ), ?? ???? ?????? ??????, ????? ?? ????? ??????, ??? ???? ?? ?????? , ?? ????? ????.

???? ????? ??? ????? ?????? ??? ?? ?? ???? ????? ???? 18 ????? (???? ???? ??? ). ?????? ??????? (??????: ???? ??? , ???? ?????? ) ???? ???? ?????? ??? ????? ?????? ???? ?????. ^[3]

????? ?????? ??? ????? [ ????? ??? ???? | ????? ]

?????	????
????? ??????	?? ???? ?????? ????? ???? ????? ?????? ??????? ??????? ? ?? ?????? ??????? , ??????? ???? ?????? ?? ??? ???. ????? ?? ???? ????? ?? 18 ????, ???? ?????? ???? ? ???? ????? , ??? ??????.
????? ?????	????? ??? ????? ????? ???? ???? ????? ?????? ???????? ????? ? ????? ?????? ????? , ????? ?????? ??????? ? ??? ?????? ?????? . ????? ?????? ????? ?????? ???? ????? ????? (??????, ?????, ????? ?????? ? ?????? , ?????, ????? ?????, ????? ????). ???? ???? ???? ????? ???? 18 ??? ??? ????? , ????? ??? ??????. ???? ???? ???? ???? ?????? ????? ?????? ?????? ?????? ??? ????? ??? ?? ?????? ???? ????? ?????. ???? ????? ???? ???? ?????? ??. ????? ???? ?? ?? ????? ?? ???????? ??????? ?? ?????? ?? ???? ?? ??? ?????? ?????? ?? ??????, ???? ???????? ?? ???? ????? ????? ??? ????????, ??? ???? ?????? ??? ???? ????. ???? ?? ?????? ????? ?????? ?????: ????? ?????, ????? ?????? ????, ????? ??? ??????. [4]

?????? ???????? [ ????? ??? ???? | ????? ]

??????, ?????? ???????? ??????? ????:

??	????? ??"? ???? 2023	????
??? ??????		??? ?????? ????? ???? ???? ??? ??? ??????? (???? ??2023: 70 ???? [5] ).
??? ?????		??? ?????? ????? ???? ???? ????? ??? ???????? ?????? ???? ????? ?? ????? ????? ????? ???? (???? ??2023: ??? ?????? ?????? ??? 67 ????. ??? ?????? ????? ???? ?????? ?-62 ?-65 ????, ????? ????? ?????? ????? [6] ).
??? ???? ?????? ?????		??? 67 ????? ??????
???? ????? ??? ??? 62		???? ?????? ????? ????? ???? ????: ???? ????? ????? ?????? ?? ???? ?????? ???? ??? 60?62 ????? ?? ???? ??????.
??? ????? ????? ?????		???? ??? ????? ????? ??? ??? ????, ???? ????? ???? ????? ???? ?????? ????? (??? ?????) ????? ???? ??? ????? ???? ?????.
???? ?????? ?????? ??????	47,465 ?"?	??? ????? ?????? ?? ???? ???. ?????? ?????? ????? ??? ???? ?????? ?????? ??? ?????
????? ?????	?? 7,122 ?"?	??? ????? ????? ?????? ?????? ??????? ?? ??? ?????? ????? ?????: ?????? ??????? - ????? ????? ??? ?? 60% ? ???? ?????? ???? ?? ?? ???? ????? ????? ??? ?????? ???? ????? ?????? ??????.
????? ???	??7,122 ?"?	?????? ?????? - ????? ??? ??? ?-60% ????? ?????? ???? ??? ???? ????? ????? ?? ???? ?????? ?????? ?????? - ????? ???????.
50% ????? ?????? ????	5,935 ?"?	???? ?????? ???? ???? ?????: ?? ????? ????? ??? ????? 20 ???? ?????? ?????. ?? ??????? ??????? ??????? ????? ??? ???? ?? 50% ????? ?????? ???? ?? ????? ????? ??? ????? 12 ???? ????? ??????, ??????? ??????? ???? ?? 15% ????? ?????? ????.
15% ????? ?????? ????	1,781 ?"?
25% ????? ?????? ????	2,968 ?"?	???? ?????? ??? ????? ????? ????? ????? ????????? ?? ?? ??? ?????? ??? ??????, ???? ??? ????: ????? ?? ?? 25% ????? ?????? ???? ????? ??? ????? ???? ????? ?? ????? ????? ?????? ???.
5% ????? ?????? ????	594 ?"?	???? ?????? ???? ?????? ??? ????? ????? ????? ??? ??? ???? ?? ???? ?????? ??? ?? ?? ???. ????? ?? ?? 5% ????? ?????? ???? ???? ????? ?????? ??? ?????. ????? ??5% ????? ?????? ???? ????? ???? ????? ?????? ??? ?????.

????? ??? ?????? [ ????? ??? ???? | ????? ]

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????? ?????? [ ????? ??? ???? | ????? ]

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???? ???? ???? ?? 60% ????? ?????? ???? ????? ?? % 3.1

???? ???? ???? 60% ????? ?????? ???? ????? ?? % 5.

??? ????? ?????? ????? ???? ??? 1% ????? ?? ?????.

???? [ ????? ??? ???? | ????? ]

???? ???? ???? 18 ????? ??????? ???? ???? ?????? ???? ????-????? ???? ?????? ??? ?????. ^[7]

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????? ??? ????? ? ???? ???? ???? 18 ??? ??? ????? [8] :
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????? ??????	3.10%	0%	3.1%	5.00%	0%	5%
??"?	3.50%	3.55%	7.05%	12.00%	7.6%	19.6%

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????	??? ????		????	?????	??"?	????	?????	??"?
????	???? ???? ????? ???? 18 ?? ??? ?????		3.5%	3.55%	7.05%	12%	7.6%	19.6%
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???? 18 ?? "??? ?????"	3.49%	3.07%	6.56%	11.79%	5.48%	17.27%
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???? ?????? ??? ^[10] [ ????? ??? ???? | ????? ]

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????? ^[12] [ ????? ??? ???? | ????? ]

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• ?? ????? ????? ??? ????? 12 ???? ????? ??????, ??????? ??????? ???? ?? 15% ????? ?????? ????.

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???? ??? ??? ^[13] [ ????? ??? ???? | ????? ]

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???? 18 ?? ??? ?????	2%	5.25%	7.25%
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???? ?? ?? ???? ??"? ?? ?? ??????? ?????? ??????? ????? ???? ?????		2%	2%

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1.1.2023	?? ???? [16]	82 ?"?	112 ?"?	194 ?"?
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