• 25.08.2004 N -3-13/477@ (. 14.09.2007) " , , , ( 3.00)"

    11


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     050)                                                       
    +---------------------------+---+------+-------------+-----------+
      :                                                    
    +---------------------------+---T------+-------------+-----------+
              N(15) 002140002003<>    
      (,  ..                                   
      )  ,                                  
        -                                 
                                          
    +---------------------------+---+------+-------------+-----------+
        -    N(15) 002140003003<>    
         -                                  
       ()                                     
      ,                                      
        -                                 
       ,  -                                 
          -                                  
                                                 
    +---------------------------+---+------+-------------+-----------+
              N(15) 002140004003<>    
      (,  ..                                   
      )  ,                                  
         -                                  
                                           
                                                           
    +---------------------------+---+------+-------------+-----------+
        -    N(15) 002140005003<>    
         -                                  
       ()                                     
      ,                                    
        -                                 
       ,                                   
                                                            
    +---------------------------+---+------+-------------+-----------+
      ,   -  N(15) 002140006003<>    
      (,  ..                                 
     )   -                                 
      ( 070 +                                  
     080 +  090 +                                   
     100)                                                       
    +---------------------------+---+------+-------------+-----------+
      :                                                    
    +---------------------------+---T------+-------------+-----------+
        -  N(15) 002140007003<>    
       ,                                    
                                           
                                                     
    +---------------------------+---+------+-------------+-----------+
              N(15) 002140008003<>    
      (,  .. -                                  
      )  , -                                  
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    +---------------------------+---+------+-------------+-----------+
        -  N(15) 002140009003<>    
       ,  -                                 
         -                                 
                                                   
    +---------------------------+---+------+-------------+-----------+
              N(15) 002140010003<>    
      (,  .. -                                  
      )  ,  -                                 
        -                                   
                                          
    +---------------------------+---+------+-------------+-----------+
         ()    -    N(15) 002140011003<>    
     ( 010 -                                   
    060); ( 120 +                                   
    130)                                                        
    +---------------------------+---+------+-------------+-----------+
      :                                                    
    +---------------------------+---T------+-------------+-----------+
              N(15) 002140012003<>    
      ,                                    
                                           
        ( 020                                  
      +  030 -                                      
      070 -  080)                                         
    +---------------------------+---+------+-------------+-----------+
              N(15) 002140013003<>    
      ,  -                                   
                                            
         (-                                 
       040 +  050 -                                     
       090 -  100)                                  
    +---------------------------+---+------+-------------+-----------+
    ,      110:                    
    +---------------------------+---T------+-------------+-----------+
        N(15) 002140014003<>    
     ,                                   
       -                                   
        -                                 
                                          
        -                                  
     III                                      
    ,  ,                                  
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    +---------------------------+---+------+-------------+-----------+
         N(15) 002140015003<>    
    (,  ..                                     
    )  ,                                    
      -                                   
       ,                                  
                                          
    ,  -                                 
       -                                  
      ( 060                                    
     05,  ()                                     
    060  06,  () -                                 
     060  02,                                      
    ,                                      
     )                                           
    +---------------------------+---+------+-------------+-----------+
         N(15) 002140016003<>    
    (,  ..                                     
    )  ,                                  
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       ,                                  
                                          
    ,  -                                 
       -                                  
      ( 060                                    
     05,  ()                                     
    060  06,  () -                                 
     060  02,                                      
    ,                                      
     )                                           
    +---------------------------+---+------+-------------+-----------+
        N(15) 002140017003<>    
                                         
      , -                                  
                                        
                                           
    (                                     
     ,                                    
     )                                         
    +---------------------------+---+------+-------------+-----------+
        N(15) 002140018003<>    
                                           
    III ,                                    
     ()                                    
      -                                  
     (  -                                    
      , -                                   
       -                                   
    )                                                      
    +---------------------------+---+------+-------------+-----------+
      ,    N(15) 002140019003<>    
                                        
                                        
     ,                                    
       -                                 
                                           
      ,                                     
       110                                     
    +---------------------------+---+------+-------------+-----------+
           N(15) 002140020003<>    
    ( 110 -  150 -                                  
     160)                                                 
    +---------------------------+---+------+-------------+-----------+
              N(15) 002140021003<>    
    ,   -                                  
     () -                                  
     ()                                    
    ().                                   
    +---------------------------+---+------+-------------+-----------+
     ,     N(15) 002140022003<>    
       -                                  
     () . -                                 
      ( 200                                  
    +  210)                                               
    +---------------------------+---+------+-------------+-----------+
      ( 110   N(15) 002140023003<>    
    -  140 -  170 -                                 
     180 -  190),                                   
                                             
    180 - 200  02                                          
    L---------------------------+---+------+-------------+------------

    ,

    ( 08)

    27

    ---------------------------+---T------+-------------+------------
             
                                                      
                                                    -
                                                     -
                                                             
    +--------------------------+---+------+-------------+------------+
         N(15) 002150001003<>     
                                         
      -                                  
    ,                                       
                                             
    +--------------------------+---+------+-------------+------------+
       -    N(15) 002150002003<>     
                                         
       -                                   
                                                       
    +--------------------------+---+------+-------------+------------+
        N(15) 002150003003<>     
                                         
      -                                  
    ,                                       
                                             
    +--------------------------+---+------+-------------+------------+
       ()     N(15) 002150004003<>     
    ( 010 +  020 -                                  
     030)                                                 
    +--------------------------+---+------+-------------+------------+
       -   N(15) 002150005003<>     
      , -                                  
                                          
                                         
      -                                   
                                              
      III  -                                   
     ,  ,                                     
      -                                    
     () -                                     
                                         
    (  )                                  
    +--------------------------+---+------+-------------+------------+
      (      N(15) 002150006003<>     
    040 -  050)                                           
    +--------------------------+---+------+-------------+------------+
    30%          N(15) 002150007003<>     
    ( 060  0,3)                                          
    +--------------------------+---+------+-------------+------------+
             N(15) 002150008003<>     
    ,                                         
     ()                                     
     () -                                   
     (). -                                    
                                                       
    +--------------------------+---+------+-------------+------------+
             N(15) 002150009003<>     
    ,                                        
     () -                                    
       -                                   
    ,  -                                  
        (-                                   
    )  (                                     
    30%  060)                                             
    +--------------------------+---+------+-------------+------------+
      ,   N(15) 002150010003<>     
                                           
      (-                                   
     ).                                       
     ( 080 - -                                  
     090)                                                     
    +--------------------------+---+------+-------------+------------+
      (      N(15) 002150011003<>     
    060 -  090), -                                    
       180 -                                     
    200  02                                                
    L--------------------------+---+------+-------------+-------------

    , ,

    ( 09)

    28

    ---------------------------+---T------+-------------+------------
             
                                                      
                                                    -
                                                     -
                                                             
    +--------------------------+---+------+-------------+------------+
         N(15) 002160001003<>     
     , -                                    
       -                                   
      (                                     
      020  090),                                        
      :                                                
    +--------------------------+---+------+-------------+------------+
         -   N(15) 002160002003<>     

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