{"id":1564,"date":"2023-05-23T11:21:42","date_gmt":"2023-05-23T09:21:42","guid":{"rendered":"https:\/\/albrookproperties.com\/?p=1564"},"modified":"2023-05-23T11:22:20","modified_gmt":"2023-05-23T09:22:20","slug":"%d0%b7%d0%b0%d0%b2%d0%b5%d1%80%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b4%d0%be%d0%b3%d0%be%d0%b2%d0%be%d1%80%d0%b0-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d1%8b","status":"publish","type":"post","link":"https:\/\/anadvisory.net\/ru\/2023\/05\/23\/%d0%b7%d0%b0%d0%b2%d0%b5%d1%80%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b4%d0%be%d0%b3%d0%be%d0%b2%d0%be%d1%80%d0%b0-%d0%b0%d1%80%d0%b5%d0%bd%d0%b4%d1%8b\/","title":{"rendered":"\u0417\u0430\u0432\u0435\u0440\u0435\u043d\u0438\u0435 \u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0430\u0440\u0435\u043d\u0434\u044b"},"content":{"rendered":"\n

\u0420\u0435\u043b\u043e\u0446\u0438\u0440\u0443\u044f\u0441\u044c \u0432 \u0434\u0440\u0443\u0433\u0443\u044e \u0441\u0442\u0440\u0430\u043d\u0443, \u043a\u0430\u0436\u0434\u044b\u0439 \u0447\u0435\u043b\u043e\u0432\u0435\u043a \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0441 \u0432\u044b\u0437\u043e\u0432\u0430\u043c\u0438 \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u0430 \u0438 \u043f\u0440\u0438\u0441\u043f\u043e\u0441\u043e\u0431\u043b\u0435\u043d\u0438\u044f \u043a \u043d\u043e\u0432\u043e\u043c\u0443 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0443, \u043d\u043e \u0438 \u0441 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u043e\u0437\u043d\u0430\u043a\u043e\u043c\u0438\u0442\u044c\u0441\u044f \u0441 \u043d\u043e\u0432\u044b\u043c\u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c\u0438 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u044f\u043c\u0438 \u0438 \u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u043c\u0438. \u041e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0442\u0430\u043a\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0443\u043f\u043b\u0430\u0442\u0430 \u0433\u0435\u0440\u0431\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u0440\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0432 \u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u044b.<\/p>\n\n\n\n

\u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 <\/strong>\u0413\u0435\u0440\u0431\u043e\u0432\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 (Stamp Duty)?<\/strong><\/p>\n\n\n\n

\u0413\u0435\u0440\u0431\u043e\u0432\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 (Stamp Duty) \u043d\u0430 \u041a\u0438\u043f\u0440\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432\u0438\u0434\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0430, \u043a\u043e\u0442\u043e\u0440\u044b\u0439 \u0443\u043f\u043b\u0430\u0447\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043f\u0440\u0438 \u0437\u0430\u043a\u043b\u044e\u0447\u0435\u043d\u0438\u0438 \u0432\u0441\u0435\u0445 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u0432 \u0430\u0440\u0435\u043d\u0434\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0431\u0443\u0434\u0443\u0442 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u044b \u0432 \u0418\u043c\u043c\u0438\u0433\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0439 \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442 \u0438\/\u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u0438\u0435 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0435 \u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u044b \u043d\u0430 \u043e\u0441\u0442\u0440\u043e\u0432\u0435.<\/p>\n\n\n\n

\u041a\u0430\u043a\u043e\u0432\u044b<\/strong> \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438?<\/strong><\/p>\n\n\n\n

\u041f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u043c\u044b\u0435 \u0441\u0442\u0430\u0432\u043a\u0438 \u0437\u0430\u0432\u0438\u0441\u044f\u0442 \u043e\u0442 \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u0438 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442:<\/p>\n\n\n\n

0 % \u0434\u043e \u20ac5,000,<\/p>\n\n\n\n

15% \u043e\u0442 \u20ac5,001 \u0434\u043e \u20ac170,000<\/p>\n\n\n\n

20% \u043e\u0442 \u20ac170,001 \u0438 \u0432\u044b\u0448\u0435<\/p>\n\n\n\n

\u041c\u0430\u043a\u0441\u0438\u043c\u0430\u043b\u044c\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043f\u0435\u0447\u0430\u0442\u044c \u043d\u0430 \u043a\u0430\u0436\u0434\u044b\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u20ac20,000.<\/p>\n\n\n\n

\u041a\u0430\u043a <\/strong>\u043f\u0440\u043e\u0438\u0441\u0445\u043e\u0434\u0438\u0442 \u043e\u043f\u043b\u0430\u0442\u0430 <\/strong>\u0413\u0435\u0440\u0431\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430?<\/strong><\/p>\n\n\n\n

\u0428\u0430\u0433 1<\/strong>. \u041d\u0430\u0436\u043c\u0438\u0442\u0435 \u043d\u0430 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0443\u044e \u0441\u0441\u044b\u043b\u043a\u0443:<\/p>\n\n\n\n

https:\/\/www.mof.gov.cy\/mof\/tax\/taxdep.nsf\/All\/F1ACCBC32EEA7980C22585BD0038D6A0?OpenDocument<\/a><\/p>\n\n\n\n

\u0428\u0430\u0433 2.<\/strong> \u0421\u043a\u0430\u0447\u0430\u0439\u0442\u0435 \u0444\u0430\u0439\u043b \u0441 \u0440\u0430\u0441\u0448\u0438\u0440\u0435\u043d\u0438\u0435\u043c ‘.xls’ \u0441 \u043d\u0430\u0437\u0432\u0430\u043d\u0438\u0435\u043c «stamp duty calculator».<\/p>\n\n\n\n

\u0428\u0430\u0433 3<\/strong>. \u041e\u0442\u043a\u0440\u043e\u0439\u0442\u0435 \u0444\u0430\u0439\u043b \u0438 \u0432\u044b\u043f\u043e\u043b\u043d\u0438\u0442\u0435 \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0435 \u0448\u0430\u0433\u0438, \u0447\u0442\u043e\u0431\u044b \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u0430.<\/p>\n\n\n\n

\u0428\u0430\u0433 4.<\/strong> \u0417\u0430\u0442\u0435\u043c \u0440\u0430\u0441\u043f\u0435\u0447\u0430\u0442\u0430\u0439\u0442\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u044e\u044e \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0443 (\u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0443 \u0441 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0430 \u0438\u0437 \u043f\u0443\u043d\u043a\u0442\u0430 3 \u0432\u044b\u0448\u0435).<\/p>\n\n\n\n

\u0428\u0430\u0433 5<\/strong>. \u041f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0438\u0442\u0435 \u043e\u043f\u043b\u0430\u0442\u0443 \u043a\u0430\u0440\u0442\u043e\u0439 (\u0438\u043b\u0438 \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u043c \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u043e\u043c) \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u043f\u043e\u0440\u0442\u0430\u043b\u0435 (https:\/\/taxportal.mof.gov.cy\/).<\/p>\n\n\n\n

\u0415\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u0435\u0449\u0435 \u043d\u0435\u0442 \u0443\u0447\u0435\u0442\u043d\u043e\u0439 \u0437\u0430\u043f\u0438\u0441\u0438 \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u043f\u043e\u0440\u0442\u0430\u043b\u0435, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u044d\u0442\u0443 \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0443 \u0441 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0435\u0447\u0430\u0442\u044c \u0432\u0430\u0448\u0435\u043c\u0443 \u0440\u0430\u0431\u043e\u0442\u043e\u0434\u0430\u0442\u0435\u043b\u044e \u0438\u043b\u0438 \u0434\u0440\u0443\u0433\u043e\u043c\u0443 \u043b\u0438\u0446\u0443, \u0443 \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u0435\u0441\u0442\u044c \u0443\u0447\u0435\u0442\u043d\u0430\u044f \u0437\u0430\u043f\u0438\u0441\u044c \u043d\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u043f\u043e\u0440\u0442\u0430\u043b\u0435, \u0434\u043b\u044f \u043e\u043f\u043b\u0430\u0442\u044b.<\/p>\n\n\n\n

\u0428\u0430\u0433 6<\/strong>. \u0420\u0430\u0441\u043f\u0435\u0447\u0430\u0442\u0430\u0439\u0442\u0435 \u043a\u0432\u0438\u0442\u0430\u043d\u0446\u0438\u044e \u043e\u0431 \u043e\u043f\u043b\u0430\u0442\u0435.<\/p>\n\n\n\n

\u0428\u0430\u0433 7<\/strong>. \u0412\u043e\u0437\u044c\u043c\u0438\u0442\u0435 \u0434\u043e\u0433\u043e\u0432\u043e\u0440 (\u0438 \u043b\u044e\u0431\u044b\u0435 \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0435 \u043e\u0440\u0438\u0433\u0438\u043d\u0430\u043b\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0432\u044b \u0445\u043e\u0442\u0438\u0442\u0435 \u0437\u0430\u0432\u0435\u0440\u0438\u0442\u044c), \u043a\u0432\u0438\u0442\u0430\u043d\u0446\u0438\u044e \u043e\u0431 \u043e\u043f\u043b\u0430\u0442\u0435 \u0438 \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0443 \u0441 \u0440\u0430\u0441\u0447\u0435\u0442\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0430 \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043e\u0444\u0438\u0441.<\/p>\n\n\n\n

\u0427\u0435\u0440\u0435\u0437 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0434\u043d\u0435\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u0434\u0435\u043f\u0430\u0440\u0442\u0430\u043c\u0435\u043d\u0442 \u0441\u0432\u044f\u0436\u0435\u0442\u0441\u044f \u0441 \u0432\u0430\u043c\u0438, \u0447\u0442\u043e\u0431\u044b \u0432\u044b \u0437\u0430\u0431\u0440\u0430\u043b\u0438 \u0437\u0430\u0432\u0435\u0440\u0435\u043d\u043d\u044b\u0439 \u0434\u043e\u0433\u043e\u0432\u043e\u0440. \u0414\u0430\u043b\u0435\u0435 \u0432\u0430\u0448\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u044b \u0431\u0443\u0434\u0443\u0442 \u0433\u043e\u0442\u043e\u0432\u044b \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0432 \u043b\u044e\u0431\u044b\u0435 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u0443\u0447\u0435\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u044f.<\/p>\n\n\n\n

\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u0434\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0442\u044c\u0438 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e \u043d\u0430 \u0434\u0430\u0442\u0443 \u0435\u0435 \u043f\u0435\u0440\u0432\u043e\u0439 \u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0446\u0438\u0438. \u041e\u043d\u043e \u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0434\u043b\u044f \u043e\u0431\u0449\u0435\u0433\u043e \u0440\u0443\u043a\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u043f\u043e \u0434\u0430\u043d\u043d\u043e\u0439 \u0442\u0435\u043c\u0435 \u0438 \u043d\u0435 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u043c, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u043c \u0438\u043b\u0438 \u0438\u043d\u044b\u043c \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0442\u0438\u0432\u043d\u044b\u043c \u043f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u0438\u0435\u043c.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0420\u0435\u043b\u043e\u0446\u0438\u0440\u0443\u044f\u0441\u044c \u0432 \u0434\u0440\u0443\u0433\u0443\u044e \u0441\u0442\u0440\u0430\u043d\u0443, \u043a\u0430\u0436\u0434\u044b\u0439 \u0447\u0435\u043b\u043e\u0432\u0435\u043a \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0441 \u0432\u044b\u0437\u043e\u0432\u0430\u043c\u0438 \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u0430 \u0438 \u043f\u0440\u0438\u0441\u043f\u043e\u0441\u043e\u0431\u043b\u0435\u043d\u0438\u044f \u043a \u043d\u043e\u0432\u043e\u043c\u0443 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0443, \u043d\u043e \u0438 \u0441 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u043e\u0437\u043d\u0430\u043a\u043e\u043c\u0438\u0442\u044c\u0441\u044f \u0441 \u043d\u043e\u0432\u044b\u043c\u0438 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u043c\u0438 \u0443\u0447\u0440\u0435\u0436\u0434\u0435\u043d\u0438\u044f\u043c\u0438 \u0438 \u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0430\u043c\u0438. \u041e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0442\u0430\u043a\u0438\u0445 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0443\u043f\u043b\u0430\u0442\u0430 \u0433\u0435\u0440\u0431\u043e\u0432\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u043f\u0440\u0438 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0438 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0432 \u043f\u0440\u0430\u0432\u0438\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0435 \u043e\u0440\u0433\u0430\u043d\u044b. \u0427\u0442\u043e \u0442\u0430\u043a\u043e\u0435 \u0413\u0435\u0440\u0431\u043e\u0432\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 (Stamp Duty)? \u0413\u0435\u0440\u0431\u043e\u0432\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 (Stamp Duty) \u043d\u0430 \u041a\u0438\u043f\u0440\u0435 […]<\/p>\n","protected":false},"author":1,"featured_media":1568,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-12"],"yoast_head":"\n\u0417\u0430\u0432\u0435\u0440\u0435\u043d\u0438\u0435 \u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0430\u0440\u0435\u043d\u0434\u044b - AN ADVISORY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anadvisory.net\/ru\/2023\/05\/23\/\u0437\u0430\u0432\u0435\u0440\u0435\u043d\u0438\u0435-\u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430-\u0430\u0440\u0435\u043d\u0434\u044b\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0417\u0430\u0432\u0435\u0440\u0435\u043d\u0438\u0435 \u0414\u043e\u0433\u043e\u0432\u043e\u0440\u0430 \u0430\u0440\u0435\u043d\u0434\u044b - AN ADVISORY\" \/>\n<meta property=\"og:description\" content=\"\u0420\u0435\u043b\u043e\u0446\u0438\u0440\u0443\u044f\u0441\u044c \u0432 \u0434\u0440\u0443\u0433\u0443\u044e \u0441\u0442\u0440\u0430\u043d\u0443, \u043a\u0430\u0436\u0434\u044b\u0439 \u0447\u0435\u043b\u043e\u0432\u0435\u043a \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e \u0441 \u0432\u044b\u0437\u043e\u0432\u0430\u043c\u0438 \u043f\u0435\u0440\u0435\u0435\u0437\u0434\u0430 \u0438 \u043f\u0440\u0438\u0441\u043f\u043e\u0441\u043e\u0431\u043b\u0435\u043d\u0438\u044f \u043a \u043d\u043e\u0432\u043e\u043c\u0443 \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u0443, \u043d\u043e \u0438 \u0441 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