• 08.10.2004 N -3-10/521@ (. 16.02.2006) " 2005 "

    21


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                                           ,                             
                                             6                          
                                           30 (                           
                                            "                         
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                                            " -                       
                                          ")    -                       
                                             ,                       
                                                                  
                                           ( 2                           
                                          30),                              
                                                                    
                                          ( 3  23 - -                       
                                            "13").                              
                                            -                       
                                             .                        
                                          1.                              
                                                                         
                                                                         
                                          ,                               
                                                                         
                                           ,                             
                                                                       
                                                                         
                                                                   
                                           ( 18                          
                                          25)                               
                                            (                             
                                          25  25)                            
                                                                    
                                           ( 3  23                       
                                          -   "13").                       
                                          2.                               
                                                                     
                                                                       
                                           ,                                
                                                                       
                                            ,                      
                                              11                      
                                           30 (                           
                                           )                         
                                                                      
                                          ,  -                        
                                            ( 2                      
                                           30),                              
                                                                    
                                           ( 3  23                       
                                          -   "13").                       
                                                                          
                                           .                               
                                          1.                              
                                                                         
                                                                         
                                          ,                               
                                                                         
                                           :                               
                                                                     
                                            -                       
                                             -                       
                                           ( 21  25)                        
                                                                    
                                           ( 25  25)                       
                                             -                       
                                            ( 3                         
                                           23 -                             
                                           "13");                                  
                                                                        
                                                                                
                                                                         
                                                                   
                                           ( 19                          
                                          26)                               
                                            ( 24                          
                                           26)                               
                                                                    
                                           ( 3  23                       
                                          -   "13").                       
                                          2.                               
                                                                     
                                                                       
                                           ,                                
                                                                       
                                            ,                      
                                             -                       
                                                                       
                                          ,  -                        
                                                                      
                                           ,                            
                                             -                      
                                            , -                       
                                            -                      
                                           ( 2  30),                          
                                            -                       
                                            ( 3                           
                                           23 -  -                      
                                           "13")                                       
    +-----------+-------------+--------------+---------------------------+--------+-------+-------+
    1-        - -   -
    01 01120 04 - -   .       
                -                                
                 -                                  
                                 ,                         
                                   .                                          
                -                 -                        
                ,                 .                      
                              1.                              
                -                                              
                -                                              
                                  ,                               
                                                               
                (.                :                               
               .)                                                 
                                                                         
                                                                   
                                           ( 20 -  23                        
                                           25)                         
                                             ( 25                       
                                           25)                               
                                                                    
                                           ( 3  23                       
                                          -   "21");                       
                                                                        
                                                                                
                                                                         
                                                                   
                                           ( 18 -  21                        
                                           26)                         
                                             ( 24                       
                                           26)                               
                                                                    
                                           ( 3  23                       
                                          -   "21").                       
                                          2.                               
                                                                     
                                                                       
                                          ,                               
                                                                         
                                           ,                             
                                             6                          
                                           30 (                           
                                            "                         
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                                            " -                       
                                          ")    -                       
                                             ,                       
                                                                  
                                           ( 2                           
                                          30),                              
                                                                    
                                          ( 3  23 -                              
                                            "21").                         
                                            -                       
                                             .                        
                                          1.                              
                                                                         
                                                                         
                                          ,                               
                                                                         
                                           ,                             
                                                                       
                                                                         
                                                                   
                                           ( 18                          
                                          25)                               
                                            (                             
                                          25  25)                            
                                                                    
                                           ( 3  23                       
                                          -   "21").                       
                                          2.                               
                                                                     
                                                                       
                                           ,                                
                                                                       
                                                                   
                                              11                      
                                           30 (                           
                                           )                         
                                                                      
                                          ,  -                        
                                            ( 2                      
                                           30),                              
                                                                    
                                           ( 3  23                       
                                          -   "21").                       
                                                                          
                                           .                               
                                          1.                              
                                                                         
                                                                         
                                          ,                               
                                                                         
                                           :                               
                                                                     
                                            -                       
                                             -                       
                                           ( 21  25)                        
                                                                    
                                           ( 25  25)                       
                                             -                       
                                            ( 3                         
                                           23 -                             
                                           "21");                                  
                                                                        
                                           -                       
                                                                     
                                            ( 19                         
                                           26)                         
                                             ( 24                       
                                           26)                               
                                                                    
                                           ( 3  23                       
                                          -   "21").                       
                                          2.                               
                                                                     
                                                                       
                                           ,                                
                                                                       
                                            ,                      
                                             -                       
                                                                       
                                          ,  -                        
                                                                      
                                           ,                            
                                             -                      
                                            , -                       
                                            -                      
                                           ( 2  30),                          
                                            -                       
                                            ( 3                           
                                           23 -  -                      
                                           "21")                                       
    +-----------+-------------+--------------+---------------------------+--------+-------+-------+
    1-          ""   - -   -
    01 01130 00, -                   -    
                 Ѧ                "".  -                      
                                                            
                -                (                        
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    +-----------+-------------+--------------+---------------------------+--------+-------+-------+
    1-       : - ""   - -   -
    01 01140 00 ,                   -    
               -                 "".  -                      
                 -                                         
                -               (                        
                 -              )                             
                -                                         
                -                                          
                                       "1" ( ISPNP)  -                      
                                                                         
    +-----------+-------------+--------------+---------------------------+--------+-------+-------+
    1-           - -   -
    02 02010 01   -     -    
                -  -   -                        
               -      ().  -                      
               ,                  (                       
                               12  4)                        
               -                -                         
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               , -                "14",                         
                 -                  4                       
                -               4.     -                       
                 -               (   -                       
                               )                        
               (.)                        ( -                      
                                           22  6  7)                        
                                             -                      
                                                                     
                                            "17",                         
                                             4                       
                                          4.   -                      
                                                                    
    +-----------+-------------+--------------+---------------------------+--------+-------+-------+
    1-           - -   -
    02 02010 02   -     -    
                -  -   -                        
               -      ().  -                      
               ,                  (                       
                               12  4)                        
               -                -                         
                -                                           
               , -                "15",                         

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