(066) 87-010-10 Перезвоните мне
Перейти к номеру...
  • № 64
  • № 63
  • № 62
  • № 61
  • № 60
  • № 59
  • № 58
? С помощью этой функции вы можете перейти в номер, который вас интересует
В этом номере :
 
  • В избранное
  • Печать
  • Шрифт
  • Цвет фона
  • Комментарии 0
  • В разработке
1/22
Налоги и бухгалтерский учет
Налоги и бухгалтерский учет
Август , 2016/№ 65

БВ по НДС в счет налога на прибыль — можно или «низзя»?

вывод документа


В случае отсутствия налогового долга по НДС сумма НДС, подлежащая бюджетному возмещению, может быть задекларирована плательщиком в счет уплаты денежных обязательств по налогу на прибыль частного предприятия. Причем даже тех, которые возникнут в следующих периодах

Один из путей получения плательщиком суммы бюджетного возмещения (БВ) по НДС — ее зачисление в счет уплаты денежных обязательств или погашения налогового долга такого плательщика по другим платежам, уплачиваемым в госбюджет ( п. 200.12 НКУ). В декларации по НДС сумма такого БВ отражается в строке 20.2.2, а также в первой части приложения Д4 расшифровывается ее направление по соответствующим платежам (подробнее см. «Налоги и бухгалтерский учет», 2016, № 55, с. 14).

Как следует из комментируемого письма, ГФСУ совершенно не против зачисления суммы БВ по НДС в счет уплаты денежных обязательств по налогу на прибыль, которые могут возникнуть у частного предприятия. Ведь налог на прибыль относится к общегосударственным налогам ( п.п. 9.1.1 НКУ) и перечислен в составе платежей, формирующих доходы общего фонда Государственного бюджета Украины ( п.п. 2 ч. 2 ст. 29 БКУ).

Добавим, что для этого нужно только правильно в гр. 2 «распределительно-информационной» таблицы приложения Д4 указать код соответствующего платежа (см., например, письмо ГУ ГФС в г. Киеве от 03.06.2016 г. № 12305/10/26-15-12-02-14).

В поддержку этого подхода можно привлечь консультацию налоговиков в ответ на вопрос о том, куда можно направить БВ, заявленное в строке 20.2.2 декларации по НДС (см. подкатегорию 101.20 БЗ). Так вот, в ней четко указано, что с целью определения платежей, зачисляемых в Госбюджет Украины, необходимо пользоваться ст. 29 БКУ. Исключение — лишь те платежи — доходы бюджетов, которые согласно ст. 64, 66, 69, 69l и 71 БКУ закреплены за местными бюджетами.

А так как налога на прибыль для негоспредприятий нет среди исключений и он при этом точно упомянут в ст. 29 БКУ, то почему бы и не зачесть его суммой БВ по НДС?

Однако некоторые вопросы все-таки есть. Дело в том, что в ст. 29 БКУ определено: налог на прибыль предприятий и организаций, находящихся в государственной собственности, зачисляется в общий фонд Государственного бюджета Украины в полном объеме. А вот налог на прибыль, уплачиваемый остальными, в том числе и частными предприятиями, зачисляется в общий фонд Государственного бюджета Украины в размере 90 %.

И налоговики на местах (см. письмо ГУ ГФС в Харьковской обл. от 13.07.2016 г. № 4009/10/20-40-12-02-16, а также консультацию ГУ ГФС в Сумской обл.*) цепляются за этот аргумент, делая выводы, противоречащие позиции главного ведомства. По их мнению, сумма НДС, подлежащая бюджетному возмещению, может быть зачислена в счет уплаты денежных обязательств или погашения налогового долга по налогу на прибыль только предприятиями государственной собственности.

* http://sumy.sfs.gov.ua/baner/podatkovi-konsultatsii/konsultatsii-dlya-yuridichnih-osib/69228.html

Однако, на наш взгляд, запрет на зачисление частным предприятиям их суммы БВ в счет денежных обязательств по налогу на прибыль незаконен. Ведь львиная доля платежа по налогу на прибыль у негосударственных предприятий все равно поступает в государственный бюджет. А условий о полном его зачислении в НКУ нет.

НДС добавить теги изменить теги
Добавьте свои теги к статье
Разделяйте метки запятой. Например: бухгалтерия, форма, проценты, НДС, квартальный отчёт. Максимальное количество 10.
или Закрыть
Ваша оценка учтена! Оцените статью :
  • Хорошо
  • Нормально
  • Плохо
Поделиться:
Комментарии к статье
!function(e,t,i){"use strict";"function"==typeof define&&define.amd?define(i):"undefined"!=typeof module&&module.exports?module.exports=i():t.exports?t.exports=i():t[e]=i()}("Fingerprint2",this,function(){"use strict";var e=function(t){if(!(this instanceof e))return new e(t);var i={swfContainerId:"fingerprintjs2",swfPath:"flash/compiled/FontList.swf",detectScreenOrientation:!0,sortPluginsFor:[/palemoon/i],userDefinedFonts:[]};this.options=this.extend(t,i),this.nativeForEach=Array.prototype.forEach,this.nativeMap=Array.prototype.map};return e.prototype={extend:function(e,t){if(null==e)return t;for(var i in e)null!=e[i]&&t[i]!==e[i]&&(t[i]=e[i]);return t},get:function(e){var t=this,i={data:[],push:function(e){var i=e.key,a=e.value;"function"==typeof t.options.preprocessor&&(a=t.options.preprocessor(i,a)),this.data.push({key:i,value:a})}};i=this.userAgentKey(i),i=this.languageKey(i),i=this.colorDepthKey(i),i=this.pixelRatioKey(i),i=this.hardwareConcurrencyKey(i),i=this.screenResolutionKey(i),i=this.availableScreenResolutionKey(i),i=this.timezoneOffsetKey(i),i=this.sessionStorageKey(i),i=this.localStorageKey(i),i=this.indexedDbKey(i),i=this.addBehaviorKey(i),i=this.openDatabaseKey(i),i=this.cpuClassKey(i),i=this.platformKey(i),i=this.doNotTrackKey(i),i=this.pluginsKey(i),i=this.canvasKey(i),i=this.webglKey(i),i=this.adBlockKey(i),i=this.hasLiedLanguagesKey(i),i=this.hasLiedResolutionKey(i),i=this.hasLiedOsKey(i),i=this.hasLiedBrowserKey(i),i=this.touchSupportKey(i),i=this.customEntropyFunction(i),this.fontsKey(i,function(i){var a=[];t.each(i.data,function(e){var t=e.value;"undefined"!=typeof e.value.join&&(t=e.value.join(";")),a.push(t)});var r=t.x64hash128(a.join("~~~"),31);return e(r,i.data)})},customEntropyFunction:function(e){return"function"==typeof this.options.customFunction&&e.push({key:"custom",value:this.options.customFunction()}),e},userAgentKey:function(e){return this.options.excludeUserAgent||e.push({key:"user_agent",value:this.getUserAgent()}),e},getUserAgent:function(){return navigator.userAgent},languageKey:function(e){return this.options.excludeLanguage||e.push({key:"language",value:navigator.language||navigator.userLanguage||navigator.browserLanguage||navigator.systemLanguage||""}),e},colorDepthKey:function(e){return this.options.excludeColorDepth||e.push({key:"color_depth",value:screen.colorDepth||-1}),e},pixelRatioKey:function(e){return this.options.excludePixelRatio||e.push({key:"pixel_ratio",value:this.getPixelRatio()}),e},getPixelRatio:function(){return window.devicePixelRatio||""},screenResolutionKey:function(e){return this.options.excludeScreenResolution?e:this.getScreenResolution(e)},getScreenResolution:function(e){var t;return t=this.options.detectScreenOrientation&&screen.height>screen.width?[screen.height,screen.width]:[screen.width,screen.height],"undefined"!=typeof t&&e.push({key:"resolution",value:t}),e},availableScreenResolutionKey:function(e){return this.options.excludeAvailableScreenResolution?e:this.getAvailableScreenResolution(e)},getAvailableScreenResolution:function(e){var t;return screen.availWidth&&screen.availHeight&&(t=this.options.detectScreenOrientation?screen.availHeight>screen.availWidth?[screen.availHeight,screen.availWidth]:[screen.availWidth,screen.availHeight]:[screen.availHeight,screen.availWidth]),"undefined"!=typeof t&&e.push({key:"available_resolution",value:t}),e},timezoneOffsetKey:function(e){return this.options.excludeTimezoneOffset||e.push({key:"timezone_offset",value:(new Date).getTimezoneOffset()}),e},sessionStorageKey:function(e){return!this.options.excludeSessionStorage&&this.hasSessionStorage()&&e.push({key:"session_storage",value:1}),e},localStorageKey:function(e){return!this.options.excludeSessionStorage&&this.hasLocalStorage()&&e.push({key:"local_storage",value:1}),e},indexedDbKey:function(e){return!this.options.excludeIndexedDB&&this.hasIndexedDB()&&e.push({key:"indexed_db",value:1}),e},addBehaviorKey:function(e){return document.body&&!this.options.excludeAddBehavior&&document.body.addBehavior&&e.push({key:"add_behavior",value:1}),e},openDatabaseKey:function(e){return!this.options.excludeOpenDatabase&&window.openDatabase&&e.push({key:"open_database",value:1}),e},cpuClassKey:function(e){return this.options.excludeCpuClass||e.push({key:"cpu_class",value:this.getNavigatorCpuClass()}),e},platformKey:function(e){return this.options.excludePlatform||e.push({key:"navigator_platform",value:this.getNavigatorPlatform()}),e},doNotTrackKey:function(e){return this.options.excludeDoNotTrack||e.push({key:"do_not_track",value:this.getDoNotTrack()}),e},canvasKey:function(e){return!this.options.excludeCanvas&&this.isCanvasSupported()&&e.push({key:"canvas",value:this.getCanvasFp()}),e},webglKey:function(e){return this.options.excludeWebGL?e:this.isWebGlSupported()?(e.push({key:"webgl",value:this.getWebglFp()}),e):e},adBlockKey:function(e){return this.options.excludeAdBlock||e.push({key:"adblock",value:this.getAdBlock()}),e},hasLiedLanguagesKey:function(e){return this.options.excludeHasLiedLanguages||e.push({key:"has_lied_languages",value:this.getHasLiedLanguages()}),e},hasLiedResolutionKey:function(e){return this.options.excludeHasLiedResolution||e.push({key:"has_lied_resolution",value:this.getHasLiedResolution()}),e},hasLiedOsKey:function(e){return this.options.excludeHasLiedOs||e.push({key:"has_lied_os",value:this.getHasLiedOs()}),e},hasLiedBrowserKey:function(e){return this.options.excludeHasLiedBrowser||e.push({key:"has_lied_browser",value:this.getHasLiedBrowser()}),e},fontsKey:function(e,t){return this.options.excludeJsFonts?this.flashFontsKey(e,t):this.jsFontsKey(e,t)},flashFontsKey:function(e,t){return this.options.excludeFlashFonts?t(e):this.hasSwfObjectLoaded()&&this.hasMinFlashInstalled()?"undefined"==typeof this.options.swfPath?t(e):void this.loadSwfAndDetectFonts(function(i){e.push({key:"swf_fonts",value:i.join(";")}),t(e)}):t(e)},jsFontsKey:function(e,t){var i=this;return setTimeout(function(){var a=["monospace","sans-serif","serif"],r=["Andale Mono","Arial","Arial Black","Arial Hebrew","Arial MT","Arial Narrow","Arial Rounded MT Bold","Arial Unicode MS","Bitstream Vera Sans Mono","Book Antiqua","Bookman Old Style","Calibri","Cambria","Cambria Math","Century","Century Gothic","Century Schoolbook","Comic Sans","Comic Sans MS","Consolas","Courier","Courier New","Garamond","Geneva","Georgia","Helvetica","Helvetica Neue","Impact","Lucida Bright","Lucida Calligraphy","Lucida Console","Lucida Fax","LUCIDA GRANDE","Lucida Handwriting","Lucida Sans","Lucida Sans Typewriter","Lucida Sans Unicode","Microsoft Sans Serif","Monaco","Monotype Corsiva","MS Gothic","MS Outlook","MS PGothic","MS Reference Sans Serif","MS Sans Serif","MS Serif","MYRIAD","MYRIAD PRO","Palatino","Palatino Linotype","Segoe Print","Segoe Script","Segoe UI","Segoe UI Light","Segoe UI Semibold","Segoe UI Symbol","Tahoma","Times","Times New Roman","Times New Roman PS","Trebuchet MS","Verdana","Wingdings","Wingdings 2","Wingdings 3"],n=["Abadi MT Condensed Light","Academy Engraved LET","ADOBE CASLON PRO","Adobe Garamond","ADOBE GARAMOND PRO","Agency FB","Aharoni","Albertus Extra Bold","Albertus Medium","Algerian","Amazone BT","American Typewriter","American Typewriter Condensed","AmerType Md BT","Andalus","Angsana New","AngsanaUPC","Antique Olive","Aparajita","Apple Chancery","Apple Color Emoji","Apple SD Gothic Neo","Arabic Typesetting","ARCHER","ARNO PRO","Arrus BT","Aurora Cn BT","AvantGarde Bk BT","AvantGarde Md BT","AVENIR","Ayuthaya","Bandy","Bangla Sangam MN","Bank Gothic","BankGothic Md BT","Baskerville","Baskerville Old Face","Batang","BatangChe","Bauer Bodoni","Bauhaus 93","Bazooka","Bell MT","Bembo","Benguiat Bk BT","Berlin Sans FB","Berlin Sans FB Demi","Bernard MT Condensed","BernhardFashion BT","BernhardMod BT","Big Caslon","BinnerD","Blackadder ITC","BlairMdITC TT","Bodoni 72","Bodoni 72 Oldstyle","Bodoni 72 Smallcaps","Bodoni MT","Bodoni MT Black","Bodoni MT Condensed","Bodoni MT Poster Compressed","Bookshelf Symbol 7","Boulder","Bradley Hand","Bradley Hand ITC","Bremen Bd BT","Britannic Bold","Broadway","Browallia New","BrowalliaUPC","Brush Script MT","Californian FB","Calisto MT","Calligrapher","Candara","CaslonOpnface BT","Castellar","Centaur","Cezanne","CG Omega","CG Times","Chalkboard","Chalkboard SE","Chalkduster","Charlesworth","Charter Bd BT","Charter BT","Chaucer","ChelthmITC Bk BT","Chiller","Clarendon","Clarendon Condensed","CloisterBlack BT","Cochin","Colonna MT","Constantia","Cooper Black","Copperplate","Copperplate Gothic","Copperplate Gothic Bold","Copperplate Gothic Light","CopperplGoth Bd BT","Corbel","Cordia New","CordiaUPC","Cornerstone","Coronet","Cuckoo","Curlz MT","DaunPenh","Dauphin","David","DB LCD Temp","DELICIOUS","Denmark","DFKai-SB","Didot","DilleniaUPC","DIN","DokChampa","Dotum","DotumChe","Ebrima","Edwardian Script ITC","Elephant","English 111 Vivace BT","Engravers MT","EngraversGothic BT","Eras Bold ITC","Eras Demi ITC","Eras Light ITC","Eras Medium ITC","EucrosiaUPC","Euphemia","Euphemia UCAS","EUROSTILE","Exotc350 Bd BT","FangSong","Felix Titling","Fixedsys","FONTIN","Footlight MT Light","Forte","FrankRuehl","Fransiscan","Freefrm721 Blk BT","FreesiaUPC","Freestyle Script","French Script MT","FrnkGothITC Bk BT","Fruitger","FRUTIGER","Futura","Futura Bk BT","Futura Lt BT","Futura Md BT","Futura ZBlk BT","FuturaBlack BT","Gabriola","Galliard BT","Gautami","Geeza Pro","Geometr231 BT","Geometr231 Hv BT","Geometr231 Lt BT","GeoSlab 703 Lt BT","GeoSlab 703 XBd BT","Gigi","Gill Sans","Gill Sans MT","Gill Sans MT Condensed","Gill Sans MT Ext Condensed Bold","Gill Sans Ultra Bold","Gill Sans Ultra Bold Condensed","Gisha","Gloucester MT Extra Condensed","GOTHAM","GOTHAM BOLD","Goudy Old Style","Goudy Stout","GoudyHandtooled BT","GoudyOLSt BT","Gujarati Sangam MN","Gulim","GulimChe","Gungsuh","GungsuhChe","Gurmukhi MN","Haettenschweiler","Harlow Solid Italic","Harrington","Heather","Heiti SC","Heiti TC","HELV","Herald","High Tower Text","Hiragino Kaku Gothic ProN","Hiragino Mincho ProN","Hoefler Text","Humanst 521 Cn BT","Humanst521 BT","Humanst521 Lt BT","Imprint MT Shadow","Incised901 Bd BT","Incised901 BT","Incised901 Lt BT","INCONSOLATA","Informal Roman","Informal011 BT","INTERSTATE","IrisUPC","Iskoola Pota","JasmineUPC","Jazz LET","Jenson","Jester","Jokerman","Juice ITC","Kabel Bk BT","Kabel Ult BT","Kailasa","KaiTi","Kalinga","Kannada Sangam MN","Kartika","Kaufmann Bd BT","Kaufmann BT","Khmer UI","KodchiangUPC","Kokila","Korinna BT","Kristen ITC","Krungthep","Kunstler Script","Lao UI","Latha","Leelawadee","Letter Gothic","Levenim MT","LilyUPC","Lithograph","Lithograph Light","Long Island","Lydian BT","Magneto","Maiandra GD","Malayalam Sangam MN","Malgun Gothic","Mangal","Marigold","Marion","Marker Felt","Market","Marlett","Matisse ITC","Matura MT Script Capitals","Meiryo","Meiryo UI","Microsoft Himalaya","Microsoft JhengHei","Microsoft New Tai Lue","Microsoft PhagsPa","Microsoft Tai Le","Microsoft Uighur","Microsoft YaHei","Microsoft Yi Baiti","MingLiU","MingLiU_HKSCS","MingLiU_HKSCS-ExtB","MingLiU-ExtB","Minion","Minion Pro","Miriam","Miriam Fixed","Mistral","Modern","Modern No. 20","Mona Lisa Solid ITC TT","Mongolian Baiti","MONO","MoolBoran","Mrs Eaves","MS LineDraw","MS Mincho","MS PMincho","MS Reference Specialty","MS UI Gothic","MT Extra","MUSEO","MV Boli","Nadeem","Narkisim","NEVIS","News Gothic","News GothicMT","NewsGoth BT","Niagara Engraved","Niagara Solid","Noteworthy","NSimSun","Nyala","OCR A Extended","Old Century","Old English Text MT","Onyx","Onyx BT","OPTIMA","Oriya Sangam MN","OSAKA","OzHandicraft BT","Palace Script MT","Papyrus","Parchment","Party LET","Pegasus","Perpetua","Perpetua Titling MT","PetitaBold","Pickwick","Plantagenet Cherokee","Playbill","PMingLiU","PMingLiU-ExtB","Poor Richard","Poster","PosterBodoni BT","PRINCETOWN LET","Pristina","PTBarnum BT","Pythagoras","Raavi","Rage Italic","Ravie","Ribbon131 Bd BT","Rockwell","Rockwell Condensed","Rockwell Extra Bold","Rod","Roman","Sakkal Majalla","Santa Fe LET","Savoye LET","Sceptre","Script","Script MT Bold","SCRIPTINA","Serifa","Serifa BT","Serifa Th BT","ShelleyVolante BT","Sherwood","Shonar Bangla","Showcard Gothic","Shruti","Signboard","SILKSCREEN","SimHei","Simplified Arabic","Simplified Arabic Fixed","SimSun","SimSun-ExtB","Sinhala Sangam MN","Sketch Rockwell","Skia","Small Fonts","Snap ITC","Snell Roundhand","Socket","Souvenir Lt BT","Staccato222 BT","Steamer","Stencil","Storybook","Styllo","Subway","Swis721 BlkEx BT","Swiss911 XCm BT","Sylfaen","Synchro LET","System","Tamil Sangam MN","Technical","Teletype","Telugu Sangam MN","Tempus Sans ITC","Terminal","Thonburi","Traditional Arabic","Trajan","TRAJAN PRO","Tristan","Tubular","Tunga","Tw Cen MT","Tw Cen MT Condensed","Tw Cen MT Condensed Extra Bold","TypoUpright BT","Unicorn","Univers","Univers CE 55 Medium","Univers Condensed","Utsaah","Vagabond","Vani","Vijaya","Viner Hand ITC","VisualUI","Vivaldi","Vladimir Script","Vrinda","Westminster","WHITNEY","Wide Latin","ZapfEllipt BT","ZapfHumnst BT","ZapfHumnst Dm BT","Zapfino","Zurich BlkEx BT","Zurich Ex BT","ZWAdobeF"];i.options.extendedJsFonts&&(r=r.concat(n)),r=r.concat(i.options.userDefinedFonts);var o="mmmmmmmmmmlli",s="72px",l=document.getElementsByTagName("body")[0],h=document.createElement("div"),u=document.createElement("div"),c={},d={},g=function(){var e=document.createElement("span");return e.style.position="absolute",e.style.left="-9999px",e.style.fontSize=s,e.style.lineHeight="normal",e.innerHTML=o,e},p=function(e,t){var i=g();return i.style.fontFamily="'"+e+"',"+t,i},f=function(){for(var e=[],t=0,i=a.length;tt.name?1:e.name=0?"Windows Phone":t.indexOf("win")>=0?"Windows":t.indexOf("android")>=0?"Android":t.indexOf("linux")>=0?"Linux":t.indexOf("iphone")>=0||t.indexOf("ipad")>=0?"iOS":t.indexOf("mac")>=0?"Mac":"Other";var r;if(r="ontouchstart"in window||navigator.maxTouchPoints>0||navigator.msMaxTouchPoints>0,r&&"Windows Phone"!==e&&"Android"!==e&&"iOS"!==e&&"Other"!==e)return!0;if("undefined"!=typeof i){if(i=i.toLowerCase(),i.indexOf("win")>=0&&"Windows"!==e&&"Windows Phone"!==e)return!0;if(i.indexOf("linux")>=0&&"Linux"!==e&&"Android"!==e)return!0;if(i.indexOf("mac")>=0&&"Mac"!==e&&"iOS"!==e)return!0;if(0===i.indexOf("win")&&0===i.indexOf("linux")&&i.indexOf("mac")>=0&&"other"!==e)return!0}return a.indexOf("win")>=0&&"Windows"!==e&&"Windows Phone"!==e||((a.indexOf("linux")>=0||a.indexOf("android")>=0||a.indexOf("pike")>=0)&&"Linux"!==e&&"Android"!==e||((a.indexOf("mac")>=0||a.indexOf("ipad")>=0||a.indexOf("ipod")>=0||a.indexOf("iphone")>=0)&&"Mac"!==e&&"iOS"!==e||(0===a.indexOf("win")&&0===a.indexOf("linux")&&a.indexOf("mac")>=0&&"other"!==e||"undefined"==typeof navigator.plugins&&"Windows"!==e&&"Windows Phone"!==e)))},getHasLiedBrowser:function(){var e,t=navigator.userAgent.toLowerCase(),i=navigator.productSub;if(e=t.indexOf("firefox")>=0?"Firefox":t.indexOf("opera")>=0||t.indexOf("opr")>=0?"Opera":t.indexOf("chrome")>=0?"Chrome":t.indexOf("safari")>=0?"Safari":t.indexOf("trident")>=0?"Internet Explorer":"Other",("Chrome"===e||"Safari"===e||"Opera"===e)&&"20030107"!==i)return!0;var a=eval.toString().length;if(37===a&&"Safari"!==e&&"Firefox"!==e&&"Other"!==e)return!0;if(39===a&&"Internet Explorer"!==e&&"Other"!==e)return!0;if(33===a&&"Chrome"!==e&&"Opera"!==e&&"Other"!==e)return!0;var r;try{throw"a"}catch(n){try{n.toSource(),r=!0}catch(o){r=!1}}return!(!r||"Firefox"===e||"Other"===e)},isCanvasSupported:function(){var e=document.createElement("canvas");return!(!e.getContext||!e.getContext("2d"))},isWebGlSupported:function(){if(!this.isCanvasSupported())return!1;var e,t=document.createElement("canvas");try{e=t.getContext&&(t.getContext("webgl")||t.getContext("experimental-webgl"))}catch(i){e=!1}return!!window.WebGLRenderingContext&&!!e},isIE:function(){return"Microsoft Internet Explorer"===navigator.appName||!("Netscape"!==navigator.appName||!/Trident/.test(navigator.userAgent))},hasSwfObjectLoaded:function(){return"undefined"!=typeof window.swfobject},hasMinFlashInstalled:function(){return swfobject.hasFlashPlayerVersion("9.0.0")},addFlashDivNode:function(){var e=document.createElement("div");e.setAttribute("id",this.options.swfContainerId),document.body.appendChild(e)},loadSwfAndDetectFonts:function(e){var t="___fp_swf_loaded";window[t]=function(t){e(t)};var i=this.options.swfContainerId;this.addFlashDivNode();var a={onReady:t},r={allowScriptAccess:"always",menu:"false"};swfobject.embedSWF(this.options.swfPath,i,"1","1","9.0.0",!1,a,r,{})},getWebglCanvas:function(){var e=document.createElement("canvas"),t=null;try{t=e.getContext("webgl")||e.getContext("experimental-webgl")}catch(i){}return t||(t=null),t},each:function(e,t,i){if(null!==e)if(this.nativeForEach&&e.forEach===this.nativeForEach)e.forEach(t,i);else if(e.length===+e.length){for(var a=0,r=e.length;a>>16,65535&e[0],e[1]>>>16,65535&e[1]],t=[t[0]>>>16,65535&t[0],t[1]>>>16,65535&t[1]];var i=[0,0,0,0];return i[3]+=e[3]+t[3],i[2]+=i[3]>>>16,i[3]&=65535,i[2]+=e[2]+t[2],i[1]+=i[2]>>>16,i[2]&=65535,i[1]+=e[1]+t[1],i[0]+=i[1]>>>16,i[1]&=65535,i[0]+=e[0]+t[0],i[0]&=65535,[i[0]<<16|i[1],i[2]<<16|i[3]]},x64Multiply:function(e,t){e=[e[0]>>>16,65535&e[0],e[1]>>>16,65535&e[1]],t=[t[0]>>>16,65535&t[0],t[1]>>>16,65535&t[1]];var i=[0,0,0,0];return i[3]+=e[3]*t[3],i[2]+=i[3]>>>16,i[3]&=65535,i[2]+=e[2]*t[3],i[1]+=i[2]>>>16,i[2]&=65535,i[2]+=e[3]*t[2],i[1]+=i[2]>>>16,i[2]&=65535,i[1]+=e[1]*t[3],i[0]+=i[1]>>>16,i[1]&=65535,i[1]+=e[2]*t[2],i[0]+=i[1]>>>16,i[1]&=65535,i[1]+=e[3]*t[1],i[0]+=i[1]>>>16,i[1]&=65535,i[0]+=e[0]*t[3]+e[1]*t[2]+e[2]*t[1]+e[3]*t[0],i[0]&=65535,[i[0]<<16|i[1],i[2]<<16|i[3]]},x64Rotl:function(e,t){return t%=64,32===t?[e[1],e[0]]:t<32?[e[0]<>>32-t,e[1]<>>32-t]:(t-=32,[e[1]<>>32-t,e[0]<>>32-t])},x64LeftShift:function(e,t){return t%=64,0===t?e:t<32?[e[0]<>>32-t,e[1]<>>1]),e=this.x64Multiply(e,[4283543511,3981806797]),e=this.x64Xor(e,[0,e[0]>>>1]),e=this.x64Multiply(e,[3301882366,444984403]),e=this.x64Xor(e,[0,e[0]>>>1])},x64hash128:function(e,t){ e=e||"",t=t||0;for(var i=e.length%16,a=e.length-i,r=[0,t],n=[0,t],o=[0,0],s=[0,0],l=[2277735313,289559509],h=[1291169091,658871167],u=0;u>>0).toString(16)).slice(-8)+("00000000"+(r[1]>>>0).toString(16)).slice(-8)+("00000000"+(n[0]>>>0).toString(16)).slice(-8)+("00000000"+(n[1]>>>0).toString(16)).slice(-8)}},e.VERSION="1.5.1",e}); new Fingerprint2().get(function(result, components) { var guid = result; var xhr = new XMLHttpRequest(); var matches = document.cookie.match(new RegExp( "(?:^|; )" + '_facsuid'.replace(/([\.$?*|{}\(\)\[\]\\\/\+^])/g, '\\$1') + "=([^;]*)" )); var userid = matches ? decodeURIComponent(matches[1]) : 0; var body = '_faguid=' + guid + '&_facsuid=' + userid; xhr.open('POST', 'https://analytics.factor.ua/analytics/add', true); xhr.setRequestHeader('Content-Type', 'application/x-www-form-urlencoded'); xhr.send(body); });