?????? ?? ??? ??? PFIC

??? ?????? ????? ????? ?????? ????? ???? ???? "????? ??????" ?? ?????? ????????? ???? PFIC - ??? ??? ???? ???? ???? ??????? ????? ???????? ???? ???????? ??? ??? ??????? ?? ???? ?????? ?? ?????? ????? ?? ????:

??? ????? ????? ?????? ????? ??????? ?????? ???? ???? ?????? ?????? ??? ???? ?? ????? 6 ????? ?????? ?? ??? PFIC.

?????? ????? ???? ????? PFIC (?????? ???????? ??????? ??????? ???? ?????) ????? ??? ???? 4 ????? ??? ??? ???? ????? ???? ?????? ???? ??????? ????? ??????? ????? ??? ??????? ????? ????? 10 ???? ???? ????.

????? ???? ???? ?? ???? ??? ????? ?????? ?????? ??????? ??? ?????? ??? ???? ????? ??? ????? ???? ?????? ?????? ????? ??? ????? ?? ??? PFIC? ???? ?? ?????? ???? ???? ???? ???? ???? ??????.

??? ????? ???? ???? ????? ??????? ??????? ??? ???? ?????? ??? ?? ???? ??????? ???? ???? ???? ??????? ?? ????? ??? ????? ???? ?????? ??? ???.

??? ??? ?????? ??????? ?? ???? ???? ???? ?? ????? ?????? ?? ???? ????? ??? ????? ??? ?????? ?? ?? ???? ???? ??????? ?????? ?? ????? ?????? ???? ?? ???? ??????.

?????? ?????? ????? ?? ??????? ????? ???? ?????? ????????? ??? ????? ??????? ????? ???????? ???? ?????? ????? ?????? ???? ?????? ??? ???? ?? ??????. ?? ????? ?? ???? ?????? ???? ????? ????? ?? ?????? ?????? ????? ???? ??????? ??????.

?????? ????? ????? ???? ?? ???? ????? ??????? ?? ???? ????? ????? ??? ?????? ?????? ???????? ???????? ??? ????? ????????? ???????? ????? ?? ????? ??????? ????????? ????????? ?????? ???????? ????? ???? ????? ?? ?????.

????? ?? ???? ??? ??? ????? ???? ????? ?? ?? ?????? ?? ???? ??????? ?????????? ????? ?? ??????? ??? ???? ???? ????? ?? ??? ??????? ??? ???? ???? ???? ??????? ?? "??????" ???. ???????? ??? ?????? ?? ??? ??????? ??? ????? ??? ?????? ???????? ??? ?????? ?? ??????? ???? ????? ?? ?????? ??????? ??? ???? ??? ?????? ????? ??????? ?? ?????? ?? ?????? ??? ???????? ???? ?????? ??? ???? ?? ?????? ???? ??????.

??????? ?? ???? ??????? ????????? ?? ????? ????? ?? ????? ?????? ????? ????? ?????? ???????? ?????? ????? ?? ?????? ??????? ??? ????? ??????? ??? ???? ??? ????? ????? ??? ?????? ?????? ????? ?? ???????? ????????? ?? ??????? ??????? ???? ?? ?????? ?? ???? (??? ???? ??????: ???????? ?? ???????? ?????? ??? ???????? ????? ?????? ??? ??? ???) ?????? ????? ???? ??? ?????? ????????? ?? ??? ??????? ???..

??? ??? ????? ?????? ???? ???? ????? ?? ????? ?????? ????? ??????? ????? ????? ?? ?????? ????? ??????? ???? ?? ????? ??????? ?????? ????? ?????? ???????? ????? ??????? ??????? ??????? ????? ????????? ???? ???? ????? ???????? ?????? ?????? ???????.

???????? ??????? ????? ??? ??? ?????? ???? ????? ??????? ??? ???? ??????? ??? ?????? ?? ?????! ?? ??????? ???? ?????? ????? ??? ?? ?????? ??????? ???? ??? ????? ??????? ?????????? ?? ????? ???????? ??? ?????? ??????? ???? ??? ???????? ???? ????? ?????? ??? ?? ???? ????????? ??????? ?? ????? ??? ?? ?????? ??????.

??? ?????? ??? ?????? ??? ?????? ?????? ??? ???? ???? ?? ????? ???????- ?????? ?????? ???? ????? ????????? ????????? ????? ?????? ?? ?????? ?????? ???????? ????? ??????? ???? ?????? ?? ????? ????? ??? ??? ????? ?????? ?????? ?????? ?? ???? ??????? ??? ???? ???? ?????? ?????.