Guidance Notes - Russian - Effective on January 1, 2012

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    1 1998 , - , , , . , . 2 , 2 , . - . - , , .

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    3

    2

    4. . , (

    ), ,

    , - ( ), , ( ). 4

    5. , 8 23 .

    6. , 23 26 .

    7. , 27 29 . ____________________3 - / , . 4 , , - .

    P4. , , 2 .

    P5. , , , , , . . . , . , , . 13 198 , . 198, :

    (a) ;(b)

    , : ; ; ; ; , , ; ;

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    , , ;

    (c) :

    , , , , , , , , , , , , , .

    P6. , . , ( i) , ( ii) , ( iii) - , .

    P7. , , , , .

    P8. , (i) , , /(ii) , , .

    P9. , , , , .

    P10. : . , 2. 8, 2 , , , , , . 3

    P11. : , (, , , ), , 4

    - , , , 2. , ,

    3 : 198 . 4 , .

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    , 24 -26. , , ,

    2.

    P12. : . , , , . , , , , , 27 -28 2. , . , , , ,

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    ,

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    P14. , , , .

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    , . , , , , , , ,

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    P16. . . , , . , , .

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    P19. , . . , . , . ,

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    , .

    P20. . .

    10. , . , , 5 . 6

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    12. 7 , ,

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    8 , , , , , , , , - ,, , , - .

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    P22. , , , , , , , , , .

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    14. , 13 , , , ,

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