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

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    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      :                                                                                                                                                                                                                                        
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      0100                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            0200                                                                                                                                                                                                                              
                                                                                                                                                                                                                                            
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     0300                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       0400                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            0500                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            0600                                                                                                                                                                                                                              
                                                                                                                                                                                                                                               
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    -        0700                                                                                                                                                                                                                              
                                                                                                                                                                                                                                              
                                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            0800                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    -        0900                                                                                                                                                                                                                              
                                                                                                                                                                                                                                              
                                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     1000                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
        1100                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       1200                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                      
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            1300                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            1400                                                                                                                                                                                                                              
     ()                                                                                                                                                                                                                                       
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            1500                                                                                                                                                                                                                              
      -                                                                                                                                                                                                                                   
                                                                                                                                                                                                                                                  
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            1600                                                                                                                                                                                                                              
                                                                                                                                                                                                                                               
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
        1700                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            1800                                                                                                                                                                                                                              
                                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            1900                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
             2000                                                                                                                                                                                                                              
                                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
             2100                                                                                                                                                                                                                              
                                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         2200                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     2300                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      2400                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
        2500                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
        2600                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                    
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       2700                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       2800                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         2900                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
          3000                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
          3100                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       3200                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
          3300                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         3400                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           3500                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           3600                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     3700                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      3800                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       3900                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      4000                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     4100                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           4200                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      4300                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           4400                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     4500                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
        4600                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         4700                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       4800                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           4900                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     5000                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     5100                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         5200                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
          5300                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         5400                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         5500                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
          5600                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      5700                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     5800                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       5900                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      6000                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     6100                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      6200                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      6300                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           6400                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           6500                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
          6600                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     6700                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
     6800                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       6900                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
        7000                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
       7100                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      7200                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           7300                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           7400                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      7500                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           7600                                                                                                                                                                                                                              
                                                                                                                                                                                                                                                 
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    .          7700                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    . -7800                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
             7900                                                                                                                                                                                                                              
                                                                                                                                                                                                                                       
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
              8000                                                                                                                                                                                                                              
                                                                                                                                                                                                                                             
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    -  8100                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           8200                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
            8300                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
          8400                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    -    8500                                                                                                                                                                                                                              
                                                                                                                                                                                                                                             
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    -  8600                                                                                                                                                                                                                              
     -                                                                                                                                                                                                                                            
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
           8700                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
         8800                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
    -  8900                                                                                                                                                                                                                              
    +------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+
      9999                                                                                                                                                                                                                              
    L------------------+-----+------------+--------------------------+--------------------------+---------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------

    N 2-

    (. )

    ----------------------+-----T----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                                                                                                                                                                                     
                         -+--------------------------+--------------------------+-------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----T--------------------------+
                                 ,                                      :                                                                                                                      -       - ,   
                                 (),        +--------------------------+--------------------------------------------------------------------------------+---------------------------+---------------------------+-     
                                                                                      :                                                                  ,   
                                   182 1 07 00000 00 0000 000                +--------------------------+--------------------------+--------------------------+182 1 07 03000 01 0000 110             -   
                                                                182 1 07 01000 01 0000 110                                                                            
                              182 1 04 02000 01 0000 110                                                    182 1 07 01011 01 0000 110182 1 07 01012 01 0000 110182 1 07 01013 01 0000 110                           182 1 07 04020 01 0000 110     ,    
                                                                                                                                                                                                                     182 1 07 04030 01 0000 110      182 1 08 01000 01 1000 110
                                                                                                                                                                                                                                                     182 1 08 02010 01 1000 110
                                                                                                                                                                                                                                                     182 1 08 03020 01 1000 110
                                                                                                                                                                                                                                                     182 1 08 07010 01 1000 110
                                                                                                                                                                                                                                                     182 1 08 07030 01 1000 110
                                                                                                                                                                                                                                                     182 1 08 07080 01 1000 110
                                                                                                                                                                                                                                                     182 1 08 07200 01 1000 110
                                                                                                                                                                                                                                                     182 1 12 02030 01 0000 120
                                                                                                                                                                                                                                                     182 1 12 02080 01 0000 120
                                                                                                                                                                                                                                                     182 1 13 01020 01 0000 130
                                                                                                                                                                                                                                                     182 1 13 01030 01 0000 130
                                                                                                                                                                                                                                                     182 1 13 02011 01 1000 130
                                                                                                                                                                                                                                                     182 1 13 02021 01 1000 130
                                                                                                                                                                                                                                                     182 1 16 03010 01 0000 140
                                                                                                                                                                                                                                                     182 1 16 03030 01 0000 140
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
                                        10                11 >= 12 + 16 + 17        12 >= 13 + 14 + 15                13                       14                         15                        16                         17             18 >=            19            
                                                                                                                                                                                                                                                 19                            
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
      -0001                                                                                                                                                                                                                                                  
      ,                                                                                                                                                                                                                                                        
     -                                                                                                                                                                                                                                                       
     , -                                                                                                                                                                                                                                                       
    :                                                                                                                                                                                                                                                                     
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
      :                                                                                                                                                                                                                                                               
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
         0100                                                                                                                                                                                                                                                  
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
               0200                                                                                                                                                                                                                                                  
                                                                                                                                                                                                                                                                   
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
        0300                                                                                                                                                                                                                                                  
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
          0400                                                                                                                                                                                                                                                  
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
       0500                                                                                                                                                                                                                                                  
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
      0600                                                                                                                                                                                                                                                  
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
    - 0700                                                                                                                                                                                                                                                  
                                                                                                                                                                                                                                                                     
    +---------------------+-----+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+--------------------------+---------------------------+---------------------------+-----+--------------------------+
       0800                                                                                                                                                                                                                                                  

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