• 27.12.2005 N -3-10/695@ (. 10.11.2006) " 2006 "

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    - ܦ                                                                         
    զ                                                                         
                                                                                 
    +---------------+-----+----+---+-----+----+----+-----+-----+--------+-----+-----+-----+-----+-----+-----+
        2260                                                                     
                                                                                       
    L---------------+-----+----+---+-----+----+----+-----+-----+--------+-----+-----+-----+-----+-----+------

    (. )

    ---------------------------+-----T----+-----T--------+-----------
                                ---  -  
                              -       
                                             (
                                                    01.01.1999)
    +--------------------------+-----+----+-----+--------+-----------+
                                  1    2      3        4     
    +--------------------------+-----+----+-----+--------+-----------+
       2400                             
                                          
       -                                 
      ,                                  
                                         
    +--------------------------+-----+----+-----+--------+-----------+
    -       2410                             
    +--------------------------+-----+----+-----+--------+-----------+
    -         2420                             
                                               
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    -        2430                             
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       2440                             
                                          
                                         
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    +--------------------------+-----+----+-----+--------+-----------+
    -       2450                             
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    -         2460                             
                                               
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    -        2470                             
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     :                                                
      -2480                          
       -                                 
                                                 
    +--------------------------+-----+----+-----+--------+-----------+
      7  I                                       
        2490                          
                                                         
    +--------------------------+-----+----+-----+--------+-----------+
       - 2500                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      7  I                                       
        2510                          
      -                                 
                                       
    (                                        
     )                                            
    +--------------------------+-----+----+-----+--------+-----------+
       - 2520                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      8  I                                       
         2530                          
                                           
                                          
                                                
    +--------------------------+-----+----+-----+--------+-----------+
       - 2540                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      8  I                                       
       2550                          
                                       
       -                                  
                                                          
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       - 2560                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      9  I                                       
         2570                          
                                          
    +--------------------------+-----+----+-----+--------+-----------+
       - 2580                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      2570                                             
       2590                          
                                           
    ,  -                                  
     , -                                  
                                           
     -                                  
    ,   -                                 
     ,                                       
                                               
    +--------------------------+-----+----+-----+--------+-----------+
       - 2600                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      10  I                                      
         2610                          
                                         
    +--------------------------+-----+----+-----+--------+-----------+
       - 2620                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      10  I                                      
               2630                          
                                            
    +--------------------------+-----+----+-----+--------+-----------+
       - 2640                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      11  I                                      
               2650                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
       - 2660                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      8  I                                       
         2670                          
                                                  
    +--------------------------+-----+----+-----+--------+-----------+
       - 2680                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      9  II                                      
        2690                          
                                            
                                                  
    +--------------------------+-----+----+-----+--------+-----------+
       - 2700                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      9  II                                      
       2710                          
                                        
                                         
      -                                   
     ( -                                  
      )                                        
    +--------------------------+-----+----+-----+--------+-----------+
       - 2720                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      10  II                                     
       2730                          
       -                                 
                                         
                                          
                                                
    +--------------------------+-----+----+-----+--------+-----------+
       - 2740                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      10  II                                     
        2750                          
                                            
                                         
                                          
                                                
    +--------------------------+-----+----+-----+--------+-----------+
       - 2760                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      10  II                                     
        2770                          
                                            
                                            
    +--------------------------+-----+----+-----+--------+-----------+
       - 2780                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      11  II                                     
       2790                          
       -                                 
                                           
                                                            
    +--------------------------+-----+----+-----+--------+-----------+
       - 2800                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      2790                                             
       2810                          
       -                                 
                                           
      ,                                   
     , -                                  
                                       
     -                                  
    ,   -                                 
     ,                                       
                                               
    +--------------------------+-----+----+-----+--------+-----------+
       - 2820                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      12  II                                     
       2830                          
       -                                 
       -                                  
                                                            
    +--------------------------+-----+----+-----+--------+-----------+
       - 2840                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      12  II                                     
        2850                          
                                            
                                            
    +--------------------------+-----+----+-----+--------+-----------+
       - 2860                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
      13  II                                     
        2870                          
                                            
                                               
    +--------------------------+-----+----+-----+--------+-----------+
       - 2880                          
                                               
    +--------------------------+-----+----+-----+--------+-----------+
              2900                             
    L--------------------------+-----+----+-----+--------+------------

    III.

    ( I II)

    (. )

    ----------------+-----T-----+-----------------------------------------------------------------------------------------------------------------------------------------------------------
                     -                                                                           :                                                                        
                   - - +-------+--------------+-------+------+-------+--------------+-------+------+-----T-------+----T----+--------+------+-------+--------+----------------------+
                           : ---   : -- -  - - - --        :     
                             - +------+-------+-    +-------+------+-               -      +-------+-------+------+
                                    - --,-            -    -- --  - 
                                -- -         -  -                 -         - 
                                ( (                    --  -         - --   
                                                                       ,                     -             -
                             (                                      -            ()                   - -  
                               --                                                 -         -  - -    -
                             -                                                      -          -           
                                 --                                                             25      - 9          
                             - ))                                  -           (-        -   9      - - - 
                                                                                   )         (  - (       -
                              -                                    ()             -         -9       - 9 9  
                                 ,                                  -                          25    -    -- 
                             )                                        -                           )    - )    ( (9     
                                          -                                                                          (       - - -
                                                                            (-                                  - -       
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                                                                                -                                   )    2003         -
                                                                                                                      (               - - 
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                                                                                  -                                  )                 ---
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                                                                                  ,                                                               
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                                                                                  -                                                            
                                                                                    1                                                       ,2003       
                                                                                                                                               -
                                                                                  2003                                                                   
                                                                                  .)                                                           -        2003  
                                                                                                                                                            
                                                                                                                                                2003                
                                                                                                                                                                 
    +---------------+-----+-----+-------+------+-------+-------+------+-------+-------+------+-------+------+-----+-------+----+----+--------+------+-------+--------+-------+-------+------+
                        1     2     3      4      5     6      7      8      9     10    11   12    13    14  15    16     17    18      19     20      21    22  
    +---------------+-----+-----+-------+------+-------+-------+------+-------+-------+------+-------+------+-----+-------+----+----+--------+------+-------+--------+-------+-------+------+
     -3010                                                                                                                                             

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