• 19.11.2004 N -3-10/108@ (. 23.12.2005) " 2005 "

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     :                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      -  182 1 03 01000 01 0000 1101070                                 
      182 1 04 01000 01 0000 110                                     
      (-                                                                
    , ),                                                                    
                                                                       
     -                                                                 
     -                                                                 
    ,                                                                    
    ,                                                                 
                                                                        
                                                                          
                                                                         
                                                                          
                                                                            
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      - 182 1 03 02000 01 0000 1101080 X   X                           
        182 1 04 02000 01 0000 110                                     
    (),     182 1 09 02000 01 0000 110                                     
                                                                      
     -                                                                 
     -                                                                 
    ,                                                                    
    ,                                                                 
                                                                        
                                                                          
                                                                         
                                                                          
    , -                                                                
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      :                                                                      
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      (182 1 03 02011 01 0000 1101090                                 
      -                                                                
     -)                                                                
                                                                     
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      (182 1 03 02012 01 0000 1101100                                 
      -                                                                
     -)                                                                
                                                                         
    ,  -                                                                
                                                                      
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     182 1 03 02020 01 0000 1101110                                 
                                                                           
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     - 182 1 03 02110 01 0000 1101120                                 
      182 1 04 02110 01 0000 110                                     
                                                                      
      25                                                                 
     (                                                                   
     )                                                                
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
        182 1 03 02040 01 0000 1101130                                 
                                                                              
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     182 1 03 02070 01 0000 1101140                                 
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
        182 1 03 02080 01 0000 1101150                                 
                                                                       
    () -                                                               
     ()                                                               
                                                                          
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
             182 1 06 00000 00 0000 0001160 X   X                           
            182 1 09 04000 00 0000 110                                     
                     182 1 16 03020 02 0000 140                                     
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     :                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
              182 1 06 02000 02 0000 1101170                                 
            182 1 09 04010 02 0000 110                                     
                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
       182 1 06 06000 03 0000 1101180                                 
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
         182 1 06 04000 02 0000 1101190                                 
                                                                               
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
       182 1 06 05000 00 0000 1101200                                 
               182 1 16 03020 02 0000 140                                     
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
    ,    182 1 07 00000 00 0000 0001210 X   X                           
     -182 1 09 03000 00 0000 110                                     
      Ŧ                                                               
                                                                          
                                                                           
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     :                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
        182 1 07 01000 01 0000 1101220                                 
             182 1 09 03020 00 0000 110                                     
                                                                          
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
             182 1 05 00000 00 0000 0001230 X   X                           
                                                                     
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     :                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     ,    182 1 05 01000 01 0000 1101240                                 
                                                                     
                                                                        
     -                                                               
     -                                                                
                                                                                 
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
        182 1 05 02000 01 0000 1101250                                 
                                                                      
                                                                        
     -                                                                  
                                                                               
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     -  182 1 05 03000 01 0000 1101260                                 
                                                                       
                                                                               
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
                                                                                    
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     :                                                                     
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     ɦ182 1 02 01000 00 0000 1101270                                 
     -                                                                    
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      :                                                                    
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     182 1 02 01010 01 0000 1101280 X   X                           
    , -                                                                
                                                                     
                                                                              
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     182 1 02 01020 07 0000 1101290 X   X                           
    , -                                                                
       -                                                                  
     -                                                               
                                                                     
                                                                           
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     182 1 02 01030 08 0000 1101300 X   X                           
    , -                                                                
                                                                     
     -                                                                 
                                                                    
                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     182 1 02 01040 09 0000 1101310 X   X                           
    , -                                                                
      -                                                                  
                                                                       
                                                                       
                                                                        
                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
                                                                                    
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      182 1 02 02010 06 0000 1601320 X   X                           
    -           182 1 02 02020 06 0000 160                                     
                     182 1 02 02030 06 0000 160                                     
                     182 1 02 02040 06 0000 160                                     
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
     :                                                                         
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      182 1 02 02010 06 0000 1601330 X   X                           
                                                                      
     -                                                                
    , -                                                                
                                                                     
                                                                      
                                                                      
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      182 1 02 02020 06 0000 1601340 X   X                           
                                                                      
     -                                                                
    , -                                                                
                                                                     
                                                                       
                                                                       
                                                                              
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      182 1 02 02030 06 0000 1601350 X   X                           
      -                                                                 
     ,                                                                
                                                                        
                                                                      
     -                                                                
                                                                      
                                                                      
                                                                      
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      182 1 02 02040 06 0000 1601360 X   X                           
      -                                                                 
     ,                                                                
                                                                        
                                                                      
     -                                                                
                                                                      
                                                                       
                                                                       
                                                                              
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
                                                                                    
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
      182 1 16 03010 01 3000 1401370 X   X                 X  X      
                                                                         
                                                                    
       -                                                                
    , -                                                                  
     ̦                                                               
     -                                                                
                                                                       
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
                                                                                    
    +-----------------+--------------------------+-----+----+----+----+-----+-----+---+-------+
                               1400                                 
    L-----------------+--------------------------+-----+----+----+----+-----+-----+---+--------

    :
     ,  
                               1510 _____ 
     ,  
                                    1520 _____ 
         , 
         
                                    1530 _____ 
      1510 -   -
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                    1540 _____ 
      - 
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                                    1550 _____ 
      1510 -   -
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                             1560 _____ 
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    ,  
                                    1570 _____ 
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                       1580 _____ . 
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                                             1591 _____ . 
         ,  
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                                1592 _____ . 
        
      ,      1600 _____ . 
          ,
          
                                           1610 _____ . 
     , 
      ,
      46, 60, 76, 86 
                                                   1615 _____ 
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                                       1617 _____ . 
       
        
     46, 60                           1630 _____ . 
       
       76          1651 _____ . 
       
       86          1652 _____ . 
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                      1660 _____ . 
            
                                          1670 _____ . 
      ,  
     ,  
         
       
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    ( 4  3 . 243  )            1680 _____ . 
                    1690 _____ . 
      ,  

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