• 22.12.2006 N -3-13/887@ ( . 08.10.2007) " , , , ( 3.00)"

    11


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     25%                                                           
                                                                
    ,                                                               
                                                              
                                                                 
    )                                                              
    +----------------+---+-------------+--------------+------------------------+
    3.2. ,       N(15.2)      000160024000 <>                 
                                                              
                                                              
    (  38000                                                       
    .)                                                                 
    +----------------+---+-------------+--------------+------------------------+
    3.3. ,       N(15.2)      000160025000 <>                 
                                                              
                                                             
    (  38000                                                       
    .                                                         
                                                                 
                                                                     
    ,                                                            
    ,                                                              
    )                                                           
    +----------------+---+-------------+--------------+------------------------+
    3.4. ,       N(15.2)      000160026000 <>                 
                                                              
                                                                  
                                                              
                                                              
    (  38000                                                       
    .)                                                                 
    +----------------+---+-------------+--------------+------------------------+
    3.5.         N(15.2)      000160027000 <>                 
                                                                
                                                            
                                                                   
    +----------------+---+-------------+--------------+------------------------+
    3.6.         N(15.2)      000160028000 <>                 
                                                                   
    L----------------+---+-------------+--------------+-------------------------

    .

    ,

    , () ,

    . 2 . 1 . 220

    23

    -----------------+---T-------------+-------------+-------------------------
                               
                                
    +----------------+---+-------------+-------------+-------------------------+
    1.                                 
    +----------------+---T-------------+--------------+------------------------+
    1.1.              T(1000)      000170001000 < >  
                                                              
                                                                   
    +----------------+---+-------------+--------------+------------------------+
    1.2.         K(3), N(6),  000170002000 < >,<>,  
                K(2),                      < >,<>,  
                       T1(40),                    <>,<     
                       T1(40),                    >,<>,<>,   
                       T1(40),                    <>,<>     
                       T1(40),                                            
                       T1(7),                                             
                       T1(7), T1(7)                                       
    +----------------+---+-------------+--------------+------------------------+
    1.3.          D(10)        000170003000 <>                  
                                                              
    (                                                               
    )                                                        
     ,                                                          
                                                               
     ()                                                         
                                                                       
    +----------------+---+-------------+--------------+------------------------+
    1.4.          D(10)        000170004000 <>                  
                                                               
                                                                     
                                                             
      ,                                                         
                                                               
     ()                                                          
                                                                       
    +----------------+---+-------------+--------------+------------------------+
    1.5.          T(50)        000170005000 <>                  
    ()                                                          
                                                             
    +----------------+---+-------------+--------------+------------------------+
    1.6.     N(4)         000170006000 <>                   
                                                             
                                                                
                                                                    
    +----------------+---+-------------+--------------+------------------------+
    1.7. ,       N(4)         000170007000 <>                   
                                                                   
                                                           
                                                            
    +----------------+---+-------------+--------------+------------------------+
    1.8.         N(15.2)      000170008000 <>                 
                                                                
                                                             
                                                                
                                                                     
                                                             
                                                           
     ,                                                          
                                                               
     ()                                                         
     (                                                         
                                                               
                                                             
    ()),                                                        
                                                                   
    1000000                                                         
    +----------------+---+-------------+--------------+------------------------+
    1.9.         N(15.2)      000170009000 <>                 
                                                                
                                                                
                                                               
                                                             
    (),                                                           
                                                                
                                                           
                                                                   
                                                             
                                                           
     ,                                                          
                                                               
     ()                                                         
                                                                       
    +----------------+---+-------------+--------------+------------------------+
    2.            
      ,    ()                   
    +----------------+---T-------------+--------------+------------------------+
    2.1.         N(15.2)      000170010000 <>                 
                                                            
                                                                
                                                                  
                                                                
                                                                     
                                                             
                                                           
     ,                                                          
                                                               
     ()                                                         
    ,                                                         
                                                                   
                                                                
                                                                 
     (100),                                                        
      :                                                          
    +----------------+---+-------------+--------------+------------------------+
    - -   N(15.2)      000170011000 <>                 
                                                              
                                                                 
                                                                 
                                                                 
                                                                
    +----------------+---+-------------+--------------+------------------------+
    - -   N(15.2)      000170012000 <>                 
                                                              
                                                                   
    ()                                                       
                                                               
    ,                                                          
                                                                 
                                                                 
                                                                   
    +----------------+---+-------------+--------------+------------------------+
    2.2.         N(15.2)      000170013000 <>                 
                                                            
                                                                
                                                                  
                                                                
                                                               
                                                             
    (),                                                           
                                                                 
                                                                   
                                                                
                                                                 
     (130),                                                        
      :                                                          
    +----------------+---+-------------+--------------+------------------------+
    - -   N(15.2)      000170014000 <>                 
                                                              
                                                                 
                                                                 
                                                                 
                                                                
    +----------------+---+-------------+--------------+------------------------+
    - -   N(15.2)      000170015000 <>                 
                                                              
                                                                   
    ()                                                       
                                                               
    ,                                                          
                                                                 
                                                                 
                                                                   
    +----------------+---+-------------+--------------+------------------------+
    2.3.         N(15.2)      000170016000 <>                 
                                                                
                                                                     
                                                             
                                                           
     ,                                                          
                                                               
     ()                                                         
    ,                                                        
                                                              
                                                                
     (                                                          
                                                            
                                                                 
                                                                    
    ())                                                           
    +----------------+---+-------------+--------------+------------------------+
    2.4.         N(15.2)      000170017000 <>                 
                                                             
                                                            
                                                                
                                                                    
                                                               
                                                             
    (),                                                           
                                                               
                                                               
                                                                
                                                                   
    +----------------+---+-------------+--------------+------------------------+
    2.5.         N(15.2)      000170018000 <>                 
                                                            
                                                                
                                                                  
                                                                
                                                                     
                                                             
                                                           
     ,                                                          
                                                               
     ()                                                         
    ,                                                                  
                                                           
                                                                 
                                                                 
                                                                   
                                                                 
                                                                   
    ()                                                       
                                                               
    ,                                                          
                                                                 
                                                                 
                                                                   
    +----------------+---+-------------+--------------+------------------------+
    2.6.         N(15.2)      000170019000 <>                 
                                                            
                                                                
                                                                  
                                                                
                                                               
                                                             
    (),                                                           
                                                           
                                                                 
                                                                 
                                                                   
                                                                 
                                                                   
    ()                                                       
                                                               
    ,                                                          
                                                                 
                                                                 
                                                                   
    +----------------+---+-------------+--------------+------------------------+
    2.7.        N(15.2)      000170020000 <>                 
     ,                                                       
                                                              
     13%,                                                         
                                                                   
    ,                                                          

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