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

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     -                                        
    +----------------------+-----+--------+--------+--------+--------+
       . 5290                                 
    47                                                     
    +----------------------+-----+--------+--------+--------+--------+
       . 5300                                 
    48                                                     
    +----------------------+-----+--------+--------+--------+--------+
         5310                                 
      -                                        
                                                          
    +----------------------+-----+--------+--------+--------+--------+
         5320                                 
       -                                      
                                            
                                              
     -                                        
                                                          
    +----------------------+-----+--------+--------+--------+--------+
         5330                                 
                                            
                                              
                                            
      -                                       
                                                     
    +----------------------+-----+--------+--------+--------+--------+
      5200 - -  5340                                 
     -                                      
    ,                                             
                                                     
    +----------------------+-----+--------+--------+--------+--------+
      5200 - -  5350                                 
     -                                       
                                            
    +----------------------+-----+--------+--------+--------+--------+
          5420                                 
    +----------------------+-----+--------+--------+--------+---------
                      .    
                               .    
    +----------------------+-----+--------+
         5600         
      -             
      -             
                                   
    +----------------------+-----+--------+
      - 5610         
                    
     -             
       -              
                    
     ,                
      -              
                     
     01.01.2001, -              
                    
    L----------------------+-----+---------

    VI.

    ,

    (. )

    -------------------+-----T------------+--------------------------
                                     :      
                      -    +------------+-------------+
                                
                                      
                             
                                 
                            , ,, 
                             
                                   
                                      
                                            
                                       
                                                    
    +------------------+-----+------------+------------+-------------+
                           1 = 2 + 3       2           3      
    +------------------+-----+------------+------------+-------------+
     -   6010                                      
                                                           
    +------------------+-----+------------+------------+-------------+
      :                                                
              6020                                      
                                                           
    +------------------+-----+------------+------------+-------------+
     -6030                                      
    ,  ¦                                          
     -                                          
                                                            
    +------------------+-----+------------+------------+-------------+
                                                       
     -6040                                      
    ,  ¦                                          
     -                                           
                                                         
    +------------------+-----+------------+------------+-------------+
           6050                                      
    ()                                              
     -                                              
    +------------------+-----+------------+------------+-------------+
    ,    6060                                      
     ʦ                                          
                                                 
      -                                          
      -                                           
                                                           
    +------------------+-----+------------+------------+-------------+
            6070                                      
                                                      
    +------------------+-----+------------+------------+-------------+
            6080                                      
                                                      
                                                    
    +------------------+-----+------------+------------+-------------+
      - 6090                                      
                                                   
    +------------------+-----+------------+------------+-------------+
            6100                                      
                                                      
                                                    
    +------------------+-----+------------+------------+-------------+
    ,    6110                                      
     -                                            
     -                                           
    ,  -                                            
      -                                          
     -                                          
      -                                           
                                                           
    +------------------+-----+------------+------------+-------------+
       6120                                      
    . 47                                                  
    +------------------+-----+------------+------------+-------------+
       6130                                      
    . 48                                                  
    +------------------+-----+------------+------------+-------------+
      6140                                      
                                                      
     -                                              
    +------------------+-----+------------+------------+-------------+
       - 6150                                      
                                                   
      -                                           
                                                   
                                                
                                                      
                                                   
    +------------------+-----+------------+------------+-------------+
       - 6160                                      
                                                     
                                                    
                                                
                                                
                                                 
                                                
    +------------------+-----+------------+------------+-------------+
      6010 -  6170                                      
     -                                           
    , -                                             
     Ȧ                                          
    +------------------+-----+------------+------------+-------------+
      6010 -  6180                                      
                                                   
                                                 
                                                     
    +------------------+-----+------------+------------+-------------+
         6190                                      
                                                 
                                                 
     -                                             
    +------------------+-----+------------+------------+-------------+
           6200                                      
    ()                                              
                                                  
     -                                              
    +------------------+-----+------------+------------+-------------+
    ,    6210                                      
     ʦ                                          
                                                 
      -                                          
      -                                           
                                                           
    +------------------+-----+------------+------------+-------------+
            6220                                      
                                                      
    +------------------+-----+------------+------------+-------------+
            6230                                      
                                                      
                                                    
    +------------------+-----+------------+------------+-------------+
      - 6240                                      
                                                   
    +------------------+-----+------------+------------+-------------+
            6250                                      
                                                      
                                                    
    +------------------+-----+------------+------------+-------------+
    ,    6260                                      
     -                                            
     -                                           
    ,  -                                          
      Ȧ                                          
                                                 
     -                                              
                                                           
    +------------------+-----+------------+------------+-------------+
       6270                                      
    . 47                                                  
    +------------------+-----+------------+------------+-------------+
       6280                                      
    . 48                                                  
    +------------------+-----+------------+------------+-------------+
      6290                                      
                                                      
     -                                              
    +------------------+-----+------------+------------+-------------+
       - 6300                                      
                                                   
      -                                             
                                                 
                                                
                                                      
                                                   
    +------------------+-----+------------+------------+-------------+
       - 6310                                      
                                                     
                                                    
                                                
                                                
                                                 
                                                
    +------------------+-----+------------+------------+-------------+
      6190 -  6320                                      
     -                                           
    , -                                             
     Ȧ                                          
    +------------------+-----+------------+------------+-------------+
      6190 -  6330                                      
                                                   
                                                 
                                                     
    +------------------+-----+------------+------------+-------------+
      6400                                      
    L------------------+-----+------------+------------+--------------

    "__" ___________ ____ .      
                                    __________________
                                                     (..., )

    ____________________________________
    (...,   )

    N 4- "

    ,

    "

    N 4- . 2006 .

    , , I 3, 4 , II - 5, 6 .

    N 4- , N 4- " , ".

    :

    913-05-07, .. , .. , .. .

    15

    27 2005 . N -3-10/695@

                    

           ---------------------------------------------------
                                                        
            ,     ˦
                    
                 __________________ ____    

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