• 27.09.2006 N -3-13/633@ ( . 08.10.2007) " , , ( 3.01)"

    41


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                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       260                          
                                                                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       270                     
                                                               
                                               25%                          
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       280                     
                                                               
                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
      04 ,        400             ,  
                                                 
                                                                      ,  
                                                                      ,     
                                                                      ,      
                                                                      ,       
                                                                      ,   
                                                                      ,     
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       410    (                    
                                             ,                  
                                             )                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       420                              
    +-----+----------------------------+--------+-------------------------+--------------+
                                       440                              
    +-----+----------------------------+--------+-------------------------+--------------+
                                       450                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       460                                
    +-----+----------------------------+--------+-------------------------+--------------+
      05 ,        320               
                                                 ,  
                                               ,     
                                                                 
                                                                      ,       
                                                                      ,      
                                                                      ,    
                                                                           
                                                                      ,   
                                                                               
                                                                      , 
                                                                             
    +-----+----------------------------+--------+-------------------------+--------------+
                                       330                          
    +-----+----------------------------+--------+-------------------------+--------------+
                                       331    -                        
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       340                                
    +-----+----------------------------+--------+-------------------------+--------------+
                                       300                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       310                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       350                    
                                                                    
    +-----+----------------------------+--------+-------------------------+--------------+
     06  ,        481   - ,
                                        -   
                                             ,
                                                              ,
                                                                      , -
                                                                          
                                                                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       482                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       483                          
                                                                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       484                    
                                                                  
    +-----+----------------------------+--------+-------------------------+--------------+
     07  ,     200                                     
                                                                
    +-----+----------------------------+--------+-------------------------+--------------+
                                       211                    
                                                                
                                               25%                          
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       212                    
                                                                
                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       230   ,                   
                                                                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       231    ,                  
                                                                  
                                                               
                                                                
                                                                  
    +-----+----------------------------+--------+-------------------------+--------------+
                                       241    ,                     
                                                                  
                                                25%                
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       242    ,                     
                                                                  
                                                                
                                             25%                                    
    +-----+----------------------------+--------+-------------------------+--------------+
                                       250                            
                                                                
                                               25%                          
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       251                            
                                                                
                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       260                          
                                                                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       270                     
                                                               
                                               25%                          
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       280                     
                                                               
                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       400                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       410    (                    
                                             ,                  
                                             )                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       420                              
    +-----+----------------------------+--------+-------------------------+--------------+
                                       440                              
    +-----+----------------------------+--------+-------------------------+--------------+
                                       450                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       460                                
    +-----+----------------------------+--------+-------------------------+--------------+
     08  ,     320                             
                                                             
                                                                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       330                          
    +-----+----------------------------+--------+-------------------------+--------------+
                                       331    -                        
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       340                                
    +-----+----------------------------+--------+-------------------------+--------------+
                                       300                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       310                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       350                    
                                                                    
    +-----+----------------------------+--------+-------------------------+--------------+
     09  ,     481   -               
                                                  
                                                                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       482                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       483                          
                                                                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       484                    
                                                                  
    +-----+----------------------------+--------+-------------------------+--------------+
     10             200                                     
                                                                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       211                    
                                                                
                                               25%                          
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       212                    
                                                                
                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       230   ,                   
                                                                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       231    ,                  
                                                                  
                                                               
                                                                
                                                                  
    +-----+----------------------------+--------+-------------------------+--------------+
                                       241    ,                     
                                                                  
                                                25%                
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       242    ,                     
                                                                  
                                                                
                                             25%                                    
    +-----+----------------------------+--------+-------------------------+--------------+
                                       250                            
                                                                
                                               25%                          
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       251                            
                                                                
                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       260                          
                                                                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       270                     
                                                               
                                               25%                          
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       280                     
                                                               
                                               25%                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       400                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       410    (                    
                                             ,                  
                                             )                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       420                              
    +-----+----------------------------+--------+-------------------------+--------------+
                                       440                              
    +-----+----------------------------+--------+-------------------------+--------------+
                                       450                            
    +-----+----------------------------+--------+-------------------------+--------------+
                                       460                                
    +-----+----------------------------+--------+-------------------------+--------------+
     11        320                             
                                                                    
    +-----+----------------------------+--------+-------------------------+--------------+
                                       330                          
    +-----+----------------------------+--------+-------------------------+--------------+
                                       331    -                        
                                                                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       340                                
    +-----+----------------------------+--------+-------------------------+--------------+
                                       300                           
    +-----+----------------------------+--------+-------------------------+--------------+
                                       310                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       350                    
                                                                    
    +-----+----------------------------+--------+-------------------------+--------------+
     12         010   -                  
                                                                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       020                             
                                                                   
                                                                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       025                             
                                                                   
                                                             
                                                                               
    +-----+----------------------------+--------+-------------------------+--------------+
                                       030                        
    +-----+----------------------------+--------+-------------------------+--------------+
                                       040                             
                                                                       
    +-----+----------------------------+--------+-------------------------+--------------+
                                       050                             
                                                                    
    +-----+----------------------------+--------+-------------------------+--------------+
                                       060     (                      
                                                                         
                                             )                      
    +-----+----------------------------+--------+-------------------------+--------------+
                                       070                             
                                                                  

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