

XII
ŏńŐňńŕŎŋńŌŁ
ş. Œū ŨūŜū Ŵŭ ŧŸŬŦū ŚŮū ŜŮůŤŭ ŠŦŞ ůŤ ŲŬŤŞůūšŷůŤŮŤ
.....................30
Š.1. ŏ űŭŜŪşŮ ŰŵŪ ţŭŚšşŰŵŪ ţūşůŲşũŝůţŵŪ ţŝ ŰŬű ũŬŝŬű
............31
i. ŅūşůŲŚũŧůť ţ ŠŚůť ŰťŪ űŬŦŜŨť
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(1) ŋţŧŰŬűŭšŝş
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(2) łŢűŪşŝţŮ
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ii. ŅūşůŲŚũŧůť ţ ŠŚůť ŰŬ ŢŧŨşŝŵş ŨűŭŧŸŰťŰşŮ
........................................35
(1) ŏ ţūşůŲşũŧůŰŧŨŸŮ ųşŭşŨŰŜŭşŮ ۝٠ŨűŭŧŸŰťŰşŮ ůŰť ŪşűŰŧũŧşŨŜ
ųŭťşŰŬŢŸŰťůť
......................................................................................35
(2) H ŧůŰŵŰŧŨŜ ţŰşŠŝŠşůť ŨűŭŧŸŰťŰşŮ
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2.1. Ň ŭŹŦŧůť ŰŬű Ŋʼnō¨
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2.2. Lease-back
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(3) ŖŭťşŰŬŢŬŰŧŨŜ ŝůŦŵůť ţ şŭşųźŭťůť ũŬŝŬű šűŪŬŹ
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3.1. Ň ŪŬŧŨŜ Ŧśůť ŰŵŪ ţŭźŪ ůţ ůųśůť ţ ŰŬ ũŬŝŬ
.................................... 39
3.2. Ň ţŧŲŹũşūť ŰŬű ţũũťŪŧŨŬŹ ŢŧŨşŝŬű
...................................................... 42
Š.2. ŏŧ ŢŬŭűŲŬŭŬŹůţŮ ţūşůŲşũŝůţŧŮ
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i. ŋŬŧśŮ ţŭŚšşŰţŮ ţūşůŲşũŝůţŧŮ
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ii. ŅŪŬųŧŨśŮ ţūşůŲşũŝůţŧŮ
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Ń. ŐţŭŧŬŭŧůśŪť ŭŬůŲűšŜ ůţ ŚũũţŮ ŬŭŲśŮ ųŭťşŰŬŢŸŰťůťŮ
..........47
Ş. ŏŬūŮűŰŠś ŮŢ ūŬŠŞũŴŚũŤ ŞŠūŬř
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ş.1. ŒűšŨŭşŰťśŪť śŲţůť ŭŬŮ ŰŧŮ ŢŧţŦŪţŝŮ ŨţŲşũşŧşšŬŭśŮ
.....................47
ş.2. Ň şŬųŜ ۝٠ŪşűŰŧũŝşŮ şŸ ŰťŪ ţũũťŪŧŨŜ ŨţŲşũşŧşšŬŭŚ
....................49
ş. ŋŢŜŴŮŤ ūŦŧūũūŦŧūŸ ŧŦũšŸũūŰ ŚŮŴ ŞŬřŠŴŠŴũ ũŞŰůŦŨŦŞŧŹũ
ŬūŵŷũůŴũ
......................................................................................................51
Š.1. Ň ŬŧŨŬŪŬŧŨŜ ůťşůŝş ŰŵŪ ŪşűŰŧũŧşŨźŪ şŭşšźšŵŪ
.........................51
Š.2. ōşűŰŧũŧşŨśŮ ŭŬŦţůŧşŨśŮ ůűŠŚůţŧŮ
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Š.3. ōşűŰŧũŧşŨśŮ ůűŠŚůţŧŮ ŭŬşŝŭţůťŮ
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§ 2. ņ ŮŲŚŮŤ ŲŬŤŞůūšŷůŤŮŤŭ ŧŞŦ ũŞŰůŦŨŦŞŧśŭ ŞűŢŬŢŠŠŰŷůŤůŞŭ
.............56
ł. H ųŭťşŰŬŢŸŰťůť ŵŮ şŧŰŝş ŭŸŨũťůťŮ şŲţŭţššűŸŰťŰşŮ
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Ş. ņ ŮůŬŚşŨŴŮŤ ŮůŤ ŲŬŤŞůūšŷůŤŮŤ ũŚŞŭ ŲŴŬŤůŦŧŷůŤůŞŭ
...................56
ş. ņ ŮůŬŚşŨŴŮŤ ŮůūŰŭ ŷŬūŰŭ ůŬŞŢţŦŧūŸ šŞũŢŦŮūŸ
..............................59
B. ŏ ŰŵųţűŰŧŨŸŮ ťųşŪŧůŸŮ ůŰťŪ űťŭţůŝş
۝٠ųŭťşŰŬŢŸŰťůťŮ
........................................................................................64
Ş. őůŤũ ŰŤŬŢŮŜŞ ůŤŭ ŲŬŤŞůūšŷůŤŮŤŭ ŠŢũŦŧř
..........................................64
ş. ńŦšŦŧŷůŢŬŞ ŮůŤũ ŰŤŬŢŮŜŞ ůŤŭ ũŞŰůŦŨŦŞŧśŭ ŲŬŤŞůūšŷůŤŮŤŭ
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Š.1. ŌťųşŪŧůŬŝ ŭŸũťŴťŮ
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i. ŊŭŧŰŜŭŧş ŧůŰŬũťŰŧŨŜŮ şūŧŬũŸšťůťŮ
.......................................................68
ii. őŜŰŭţŮ ţũśšųŬű ŲţŭţššűŸŰťŰşŮ Ŝ «şŭŪťŰŧŨśŮ ţššűŜůţŧŮ»
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Š.2. ŐŭŸůŠşůť ůŰť ųŭťşŰŬŢŸŰťůť
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i. łűůŰťŭŬŬŝťůť ŸŭŵŪ ŢşŪţŧůŬŹ Ũşŧ ŰŧŰũŬŬŧŜůţŧŮ
.................................73
ii. H ŧŢŧŵŰŧŨŜ ŰŬŬŦśŰťůť ŵŮ ţŪşũũşŨŰŧŨŸŮ ŰŭŸŬŮ ųŭťşŰŬŢŸŰťůťŮ
.......74
iii. ŅŨųźŭťůť ŪşűŰŧũŧşŨźŪ ŢşŪţŝŵŪ
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