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

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    +------------------+-----+------+-------+-------+-------+--------+
                            1     2      3       4     5    
    +------------------+-----+------+-------+-------+-------+--------+
         4010                                    
                                               
                                                
    -                                                    
    (4010 = 4020 +                                            
    4060 + 4070 +                                             
    4130)                                                     
    +------------------+-----+------+-------+-------+-------+--------+
      :                                              
              4020                                    
                                                         
    +------------------+-----+------+-------+-------+-------+--------+
     -4040                                    
    ,                                           
                                                    
                                                   
    +------------------+-----+------+-------+-------+-------+--------+
                                                     
     -4050                                    
    ,                                           
                                                   
                                                  
    +------------------+-----+------+-------+-------+-------+--------+
    - 4060                                    
                                              
    (                                            
                                                  
                                                     
    09.07.2002                                                
    N 83-)                                                  
    +------------------+-----+------+-------+-------+-------+--------+
           4070                                    
    ()                                            
                                                       
    +------------------+-----+------+-------+-------+-------+--------+
      4130                                    
                                                    
     -                                            
    +------------------+-----+------+-------+-------+-------+--------+
      :                                              
       -  4140                                    
                                                
    +------------------+-----+------+-------+-------+-------+--------+
       -  4150                                    
                                               
                                                  
    +------------------+-----+------+-------+-------+-------+--------+
       -  4160                                    
                                                  
                                                    
    +------------------+-----+------+-------+-------+-------+--------+
       -  4170                                    
                                               
                                                   
    +------------------+-----+------+-------+-------+-------+--------+
       - 4180                                    
                                                  
    --                                        
     -                                         
                                               
                                               
                                                  
    +------------------+-----+------+-------+-------+-------+--------+
       - 4190                                    
                                                 
      -                                        
                                                  
                                              
                                                    
                                                 
    +------------------+-----+------+-------+-------+-------+--------+
       - 4200                                    
      -                                        
     -                                        
       -                                          
                                              
                                                   
                                              
    +------------------+-----+------+-------+-------+-------+--------+
      4010 -  4210                                    
                                                 
    ,                                              
                                                    
                                                    
    +------------------+-----+------+-------+-------+-------+--------+
      4010 -  4220                                    
                                                 
                                               
                                                   
    +------------------+-----+------+-------+-------+-------+--------+
         4230                                    
                                               
                                               
     -                                           
    +------------------+-----+------+-------+-------+-------+--------+
    - 4240                                    
                                              
    (                                            
                                                  
                                                     
    09.07.2002                                                
    N 83-)                                                  
    +------------------+-----+------+-------+-------+-------+--------+
           4250                                    
    ()                                            
                                                
                                                       
    +------------------+-----+------+-------+-------+-------+--------+
      4310                                    
                                                    
     -                                            
    +------------------+-----+------+-------+-------+-------+--------+
      :                                              
       -  4320                                    
                                                
    +------------------+-----+------+-------+-------+-------+--------+
       -  4330                                    
                                               
                                                  
    +------------------+-----+------+-------+-------+-------+--------+
       -  4340                                    
                                                  
                                                    
    +------------------+-----+------+-------+-------+-------+--------+
       -  4350                                    
                                               
                                                   
    +------------------+-----+------+-------+-------+-------+--------+
       - 4360                                    
                                                  
    --                                        
     -                                         
                                               
                                               
                                                  
    +------------------+-----+------+-------+-------+-------+--------+
       - 4370                                    
                                                 
      -                                        
                                                  
                                              
                                                    
                                                 
    +------------------+-----+------+-------+-------+-------+--------+
       - 4380                                    
      -                                        
     -                                        
       -                                          
                                              
                                                   
                                              
    +------------------+-----+------+-------+-------+-------+--------+
      4230 -  4390                                    
                                                 
    ,                                              
                                                    
                                                    
    +------------------+-----+------+-------+-------+-------+--------+
      4230 -  4400                                    
                                                 
                                               
                                                   
    +------------------+-----+------+-------+-------+-------+--------+
      4430                                    
    +------------------+-----+------+-------+-------+-------+---------
                  .  
                           .  
    +------------------+-----+------+
     4600       
      -           
                
                       
    +------------------+-----+------+
     :       4610       
                   
      -            
                  
       ,            
                       
                    
                        
    +------------------+-----+------+
    -    4620       
                            
    +------------------+-----+------+
    -  - 4630       
     -             
                            
    L------------------+-----+-------

    V.

    (. )

    -----------------------+-----T-----------------------------------
                                   :    
                          -+--------+--------+--------+--------+
                             -    -   -
                                - 
                               -            
                                -- -  -  
                                   
                                       - --
                                        -      
                                        - - 
                                                     
    +----------------------+-----+--------+--------+--------+--------+
                                 1      2        3       4   
    +----------------------+-----+--------+--------+--------+--------+
        5010                                 
                                             
     -  (5010 =                                     
    5020 + 5050 + 5060 +                                       
    5120)                                                      
    +----------------------+-----+--------+--------+--------+--------+
       :                                              
                  5020                                 
    +----------------------+-----+--------+--------+--------+--------+
                                                          
     , 5030                                 
      -                                     
                                                  
    +----------------------+-----+--------+--------+--------+--------+
         5040                                 
    , -                                       
                                               
                                                   
    +----------------------+-----+--------+--------+--------+--------+
       5050                                 
                                                  
    +----------------------+-----+--------+--------+--------+--------+
     (-  5060                                 
    )  -                                          
                                                          
    +----------------------+-----+--------+--------+--------+--------+
         5120                                 
      -                                        
                                                          
    +----------------------+-----+--------+--------+--------+--------+
       :                                              
          5130                                 
                                                     
    +----------------------+-----+--------+--------+--------+--------+
          5140                                 
     -                                     
                                                            
    +----------------------+-----+--------+--------+--------+--------+
          5150                                 
                                             
    +----------------------+-----+--------+--------+--------+--------+
          5160                                 
     -                                         
                                                        
    +----------------------+-----+--------+--------+--------+--------+
         5170                                 
     -                                        
     -                                     
                                              
     -                                       
                                                      
    +----------------------+-----+--------+--------+--------+--------+
         5180                                 
       -                                      
                                            
                                              
     -                                        
                                                          
    +----------------------+-----+--------+--------+--------+--------+
         5190                                 
                                            
                                              
                                            
      -                                       
                                                     
    +----------------------+-----+--------+--------+--------+--------+
      5010 - -  5200                                 
     -                                      
    ,  -                                       
                                                        
    +----------------------+-----+--------+--------+--------+--------+
      5010 - -  5210                                 
     -                                     

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