• 04.02.2004 N 2- " , , " ( ", , , , , , - ")

    11


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    ..

        ,
        
            ________________  __________  ____________
                              ()      (...)     ()

                           __________________ "____" ________ 20__ 
                           (   ( 
                              )            )

    4.5-4.10 "

    ,

    200_ "

    ( )

    1.

    1.1. , , 15.11.2002 N 549/45 ( 19.08.2003 N 495/30).

    1.2. :

    - , , ( 4.5);

    - ( 4.6);

    - ( 4.7);

    - ( 4.8);

    - ( 4.9);

    - ( 4.10).

    1.3. . , . , , , - .

    1.4. , . (..., ), .

    1.5. 4.5, 4.6, 4.7, 4.8, 4.9 4.10 15 .

    2.

    2.1. , , 1 " , 1 200_ .", , .

    2.2. " " ( 2 ).

    2.2.1. " " (. 1) () , , , .

    , , .

    35,8% .

    2.2.2. (. 2, . 3) .

    2.2.3. (. 2, . 4) .

    3. .

    4. N 4.10 " , 200_ ." , . . , , , , , , , .

    4.1

    -----------+---------------------------+-----------------------------------+--------+-------------------
                               -  (     
    +-------------+-------------+---------+-------------------------+ +     
                                                  
                   (200_ .)+------------+------------+        )/
                                                                   
                                                                                  
                                                                                               
    L----------+-------------+-------------+---------+------------+------------+--------+--------------------

    4.2

    -----------+---------------------------+-----------------------------------+--------+-------------------
                               -  (     
    +-------------+-------------+---------+-------------------------+ +     
                                                  
                   (200_ .)+------------+------------+        )/
                                                                   
                                                                                  
                                                                                               
    L----------+-------------+-------------+---------+------------+------------+--------+--------------------

    4.3

    -

    -----------+---------------------------+-----------------------------------+--------+-------------------
                               -  (     
    +-------------+-------------+---------+-------------------------+ +     
                                                  
                   (200_ .)+------------+------------+        )/
                                                                   
                                                                                  
                                                                                               
    L----------+-------------+-------------+---------+------------+------------+--------+--------------------

    4.4

    (

    )

    --------------+---------------------------+-----------------------------------+--------+--------------------
                                 -  (      
        +-------------+-------------+---------+-------------------------+ +      
     01.01.200_                                     
                      (200_ .)+------------+------------+        )/
                                                                
                                                                               
                                                                                                   
    L-------------+-------------+-------------+---------+------------+------------+--------+---------------------

    4.5

    , ,

    ----+--------------+----------+---T-----------------------------------------+---------+---------------------------------------
    N         Ҧ  ( -   (. .)                  
    /     01.01.200_)                                                          
                       +-------+------------+-------+------------+         +---------------------+-----------------+
                                                            
                                  (                  
                                  )        200_ .               ( +     +     
                                                                                  200_ .)/         
                                                                                        200_ . +
                                                                                                      . . +   
                                                                                                           
                                                                                                       200 _. +
                                                                                                      . ./    
                                                                                                        
    L---+--------------+----------+---+-------+------------+-------+------------+---------+---------------------+------------------

    4.6

    ----+--------------+----------+---T-----------------------------------------+---------+---------------------------------------
    N         Ҧ  ( -                                
    /     01.01.200_)                                                          
                       +-------+------------+-------+------------+         +---------------------+-----------------+
                                                            
                                  (                  
                                  )        200_ .               ( +    ( +    
                                                                                  200_ .)/         
                                                                                        200_ .)/
                                                                                                        
    L---+--------------+----------+---+-------+------------+-------+------------+---------+---------------------+------------------

    4.7

    ----+--------------+----------+---T-----------------------------------------+---------+---------------------------------------
    N         Ҧ  ( -                                
    /     01.01.200_)                                                          
                       +-------+------------+-------+------------+         +---------------------+-----------------+
                                                            
                                  (                  
                                  )        200_ .               ( +    ( +    
                                                                                  200_ .)/         
                                                                                        200_ .)/
                                                                                                        
    L---+--------------+----------+---+-------+------------+-------+------------+---------+---------------------+------------------

    4.8

    ---------------+----------+---T-----------------------------------------+---------+---------------------------------------
           Ҧ  ( -                                
         01.01.200_)                                                          
                    +-------+------------+-------+------------+         +---------------------+-----------------+
                                                         
                               (                  
                               )        200_ .               ( +    ( +    
                                                                               200_ .)/         
                                                                                     200_ .)/
                                                                                                     
    L--------------+----------+---+-------+------------+-------+------------+---------+---------------------+------------------

    4.9

    ----+--------------+----------+-----------------------------------------+---------+--------------
    N           ( -   (.
    /          / 
                     01.01.200_)                                    )   
                               +-------+------------+-------+------------+                       
                                                                
                               (.        .                            
                               )        200_ .                             
    L---+--------------+----------+-------+------------+-------+------------+---------+---------------

    4.10

    ---------------+---------------+----------------------+--------------------------------------------+---------+-----------------------------------------
                                         -                                  
          (200_ .)                                                                                                   
       ( 01.01.200_)+-----+----------------+---------+---------------------+------------+         +---------------------+-------------------+
                                                                             
                                      +---------+------+(200_ .)+----------+----------+(200_ .)                    
                                      -                -( =             ( +    ( +      
                                                      -  .           200_ .)/           
                                      -                             )                   200_ .)/  
                                                                                                          
                                                                                                                      
                                                                                                                                    
    L--------------+---------------+-----+---------+------+---------+----------+----------+------------+---------+---------------------+--------------------

    5

    4 2004 . N 2-

    ,

    ,

    5.1

                           
            
           
    ________________________________     
                                      _______________________________
    "___" ______________ 200_ .      "___" ______________ 200_ .

              
                ,
              
                  
                           200__ .
                ____________________  

    -------+---------------------------------+----------------
    N /             
                                            
    +------+---------------------------------+----------------+
                                
                                
           -  (1 + 2)                       
    +------+---------------------------------+----------------+
    1.                                     
           (1.1 + 1.2)                         
    +------+---------------------------------+----------------+
    1.1.                                    
    +------+---------------------------------+----------------+
    1.2.                        
          (35,8%)                                          
    +------+---------------------------------+----------------+
    2.      (2.1 + 2.2 +                
           + 2.3 + 2.4 + 2.5 + 2.6 + 2.7)                  
    +------+---------------------------------+----------------+
            :                                     
    +------+---------------------------------+----------------+
    2.1.                              
                              
    +------+---------------------------------+----------------+
           :                                          
    +------+---------------------------------+----------------+
          -                              
    +------+---------------------------------+----------------+
          -                                
                                             
    +------+---------------------------------+----------------+
          -                                 
    +------+---------------------------------+----------------+
    2.2.                             
                                                   
    +------+---------------------------------+----------------+
    2.3.                            
    +------+---------------------------------+----------------+
    2.4.                                   
    +------+---------------------------------+----------------+
    2.5.                            
    +------+---------------------------------+----------------+
            :                                     
    +------+---------------------------------+----------------+
    2.5.1.                              
    +------+---------------------------------+----------------+
           :                              

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