16 2004 . N 83

" () , (), ()"
( 16 2005 .)

27 2003 N 646 " () , (), ()" ( , 2003, N 44, . 4313) :

1. :
1.1. () , () ( N 1).

1.2. , () ( N 2).

1.3. () , () ( N 3).

..

10 2004 .

N 6015

N 1


16 2004 . N 83


() , ()

. ()

                                
                                |                         1.                           |
                                ||
                                |1.1.  ,    |
                                |                                                             |
                                ||
                                |1.1.1.  |                                                     |
                                |||
                                |1.1.2.  |                                                   |
                                |||
                                |1.1.3.  |                  |
                                |||
                                |1.1.4.  |            |
                                |        |                                                      |
                                |||
                                |1.1.4.1.|                    (-,|
                                |        |-, -)                            |
                                |||
                                |1.1.4.2.| :                                   |
                                |        |-         (,|
                                |        |, , , -,    ,  |
                                |        | , -   );          |
                                |        |-            |
                                |        |      (,     ,|
                                |        | ,   );                            |
                                |        |-  ,  ,     |
                                |||
                                |1.1.4.3.| , ,                |
                                |||
                                |1.1.4.3.|  (, , ,  ,|
                                |1.      |),   ,          |
                                |        |    ,    ,     ,|
                                |        |                                                 |
                                |||
                                |1.1.4.3.|, , ,  , ,|
                                |2.      |, , , , , , |
                                |        |,  ,   ,   ,   ,   ,|
                                |        |      ,        |
                                |        |                                        |
                                |||
                                |1.1.4.3.|,     ,                |
                                |3.      | ,    |
                                |||
                                |1.1.4.4.|      (,   )         ,|
                                |        |            ,    |
                                |        |                                         |
                                |||
                                |1.1.4.5.|   (,  ,|
                                |        |,  ),  ..           |
                                |||
                                |1.1.4.6.|                                                |
                                |||
                                |1.1.4.6.|                |
                                |1.      |                                                              |
                                |||
                                |1.1.4.6.| , ,             |
                                |2.      |                                                              |
                                |||
                                |1.1.4.6.| - -, , , #       |
                                |3.      |                                                              |
                                |||
                                |1.1.4.6.|                                        |
                                |4.      |                                                              |
                                |||
                                |1.1.4.7.|         |
                                |||
                                |1.1.4.8.| :                                           |
                                |        |-   (20%  ), , ,  |
                                |        |, ,      ,    ..      |
                                |        |  (,    );         |
                                |        |-   20%  ,    ,  ,|
                                |        |, ,  ,  ,  ,  ,    |
                                |        |,  ..           (,|
                                |        |   )                                       |
                                ||
                                |    1.2.   ,        |
                                ||
                                |1.2.1.  |    (,      |
                                |        |)                                                       |
                                |||
                                |1.2.2.  |      (,       ) |
                                |        |    (,    ,    ,|
                                |        |,    )                     |
                                |||
                                |1.2.3.  |       (,|
                                |        |,   )                          |
                                |||
                                |1.2.4.  |,                   |
                                |||
                                |1.2.5.  |  ,        (N,|
                                |        |N-, , ,  )    |
                                |||
                                |1.2.6.  |                                        |
                                |||
                                |1.2.7.  |    ( ,   )           |
                                |||
                                |1.2.7.1.|                                                  |
                                |||
                                |1.2.8.  |:                                                     |
                                |        |- , , ,   , ;            |
                                |        ||
                                |        |-                             |
                                |||
                                |1.2.9.  |                                                       |
                                |||
                                |1.2.10. |        (,  ,|
                                |        | ()                                      |
                                |||
                                |1.2.11  |                                                      |
                                |||
                                |1.2.12. |                            |
                                |||
                                |1.2.13. | : , ,            |
                                |||
                                |1.2.14. |        (,   ,|
                                |        |  )                                      |
                                |||
                                |1.2.15. |    (,   ,   ,|
                                |        |,  ,  ,  ,  ,|
                                |        |, ,   ).                   |
                                |        |           (,|
                                |        |,   ,        |
                                |        |).                                                      |
                                |        |  ,    |
                                |        | )                                                     |
                                |||
                                |1.2.16. |                                  |
                                |||
                                |1.2.17. |, , ,  ,  ,      |
                                |        |                                                    |
                                |||
                                |1.2.18. |   ()                      |
                                |||
                                |1.2.19. |                                        |
                                |||
                                |1.2.20. |   .                                         |
                                |        |,                                   |
                                |||
                                |1.2.21. |        (,  ,  ,|
                                |        |,   ,  ).    |
                                |        |(,  ,              ), |
                                |        |  (,   ,   ,         |
                                |        |)                                                   |
                                |||
                                |1.2.22. |                                           |
                                |||
                                |1.2.23. |               |
                                |||
                                |1.2.24. |                                          |
                                |||
                                |1.2.25. |                                                          |
                                |||
                                |1.2.26. |    ( ,  ,|
                                |        |,                 ). |
                                |        | ()                                   |
                                |||
                                |1.2.27. |                                           |
                                |||
                                |1.2.28. |                                |
                                |        |(, , , , , )            |
                                |||
                                |1.2.29. |                                            |
                                |||
                                |1.2.30. |   :                                      |
                                |        |-     ;                     |
                                |        ||
                                |        |-    ()            |
                                |||
                                |1.2.31. |,                                     |
                                |||
                                |1.2.32. |   :                                         |
                                |        |-  , ;                                       |
                                |        ||
                                |        |-  (,   );        |
                                |        ||
                                |        |- ;                                                |
                                |        ||
                                |        |- ;                                                |
                                |        ||
                                |        |-  ( )                        |
                                |||
                                |1.2.33. |:                                                       |
                                |        |-  (  ),   |
                                |        |  (,  ,  ,  ,|
                                |        |, , ,    |
                                |        |);                                                      |
                                |        ||
                                |        |-                                               |
                                |||
                                |1.2.34. |                                           |
                                |||
                                |1.2.35. |, ,                             |
                                |||
                                |1.2.36. |, , ,                 |
                                |||
                                |1.2.37. |                                                 |
                                |||
                                |1.2.38. | :      (,|
                                |        |,   )                                      |
                                |||
                                |1.2.39. |   -        |
                                |        | (, -,  -,  N-,  -,|
                                |        |-, , -, , ,|
                                |        |,     ,     ,     ,|
                                |        |N---  )                            |
                                |||
                                |1.2.40. | (  )                     |
                                |||
                                |1.2.41. |-, , -                         |
                                |||
                                |1.2.42. |    :  ,|
                                |        |,   ,      ,   |
                                |        |,           ,      ,|
                                |        |                                         |
                                |||
                                |1.2.43. |        |
                                |        |(,  ,   (),   ,   ,|
                                |        |,   )                             |
                                |||
                                |1.2.44. |  (, ,   |
                                |        |, , , , ,    |
                                |        |)                                                       |
                                |||
                                |1.2.45. |   :                       |
                                |        |- ,  ,  (,  ,  ,|
                                |        |, , , ,   );   |
                                |        |- ;                                                    |
                                |        |- ,                                            |
                                |||
                                |1.2.46. |      (,|
                                |        | ,  ,   ,|
                                |        |,      ,      ,       ,|
                                |        |  ).                       |
                                |||
                                |1.2.47. |    ,        -    |
                                |        |        (,   ,|
                                |        |,   )                 |
                                |||
                                |1.2.48. |    (,   )         |
                                |||
                                |1.2.49. |   :                                      |
                                |        |-           (,  |
                                |        |,  ,    ,        |
                                |        |);                                                      |
                                |        ||
                                |        |-   :      |
                                |||
                                |1.2.50. |    (, , ,|
                                |        |  )                                          |
                                |||
                                |1.2.51. |,  (VI) ,      (,|
                                |        |),  #                          |
                                |||
                                |1.2.52. | :                                         |
                                |        |-   ,    ,  -    |
                                |        | ( , ,   );   |
                                |        |-       (,    |
                                |        |);                                                      |
                                |        ||
                                |        |-                                                 |
                                |||
                                |1.2.53. |                                            |
                                |||
                                |1.2.54. | :                                                |
                                |        |-   (,   );        |
                                |        ||
                                |        |-             (,     ,|
                                |        |  );                                    |
                                |        ||
                                |        |-                   (,|
                                |        |  )                                   |
                                ||
                                |    1.3.   , ,       |
                                |                                                |
                                ||
                                |1.3.1.  |   : ( ,|
                                |        |,        ,        ,|
                                |        |, ,   )       |
                                |||
                                |1.3.2.  |                                                     |
                                |||
                                |1.3.2.1.| (, ,  ,  ,|
                                |        |,  ,  ,      |
                                |        |)                                                       |
                                |||
                                |1.3.2.2.|  (,  ,   ,|
                                |        |,  ,  -81  ,  ,  ,|
                                |        |, , ,  ,  ,  ,|
                                |        |,  , ,   ) |
                                |||
                                |1.3.2.3.| (,   )           |
                                |||
                                |1.3.2.4.|               (, ,|
                                |        |, , , ,  ,  ,|
                                |        |,  ,  ,  ,  ,   ,|
                                |        |,   ,   ,   ,   ,|
                                |        |  )                                          |
                                |||
                                |1.3.2.5.|      (|
                                |        |  )                                             |
                                |||
                                |1.3.2.6.|                               |
                                |||
                                |1.3.2.7.|                   (2,4 |
                                |        |(2,4-  ),  2,4    (  |
                                |        |2,4-                      ), 1|
                                |        |(4--2- )                       |
                                |||
                                |1.3.2.8.|                         |
                                |||
                                |1.3.2.9 |                      |
                                |||
                                |1.3.2.10|                                 |
                                |.       |                                                              |
                                |||
                                |1.3.2.11|  (1,3,5-  (,  ,|
                                |.       |  )                                        |
                                |||
                                |1.3.2.12|      :   ,|
                                |.       |, , ,                            |
                                |||
                                |1.3.2.13| (, , , ) |
                                |.       |                                                              |
                                |||
                                |1.3.2.14|      (,       ,       ,|
                                |.       |, , -  )         |
                                |||
                                |1.3.2.15|    (,  ,|
                                |.       |,      ,       ,|
                                |        |  )                                 |
                                |||
                                |1.3.2.16| (, , , ,|
                                |.       |, ,   )                    |
                                |||
                                |1.3.3.  |    (,  ,  ,|
                                |        |, -,   )                         |
                                |||
                                |1.3.4.  |    :   ,     , ,|
                                |        |, ,                              |
                                |||
                                |1.3.4.1.|      ()   ;|
                                |        |                                                   |
                                |||
                                |1.3.4.2.|:        (,    ),|
                                |        |,    ()       |
                                |||
                                |1.3.4.3.| (,   )                           |
                                |||
                                |1.3.4.4.|  (,  ,     )|
                                |        |()                                                |
                                |||
                                |1.3.4.5.| (, ) ( )  |
                                |||
                                |1.3.4.6.| ()                                  |
                                |||
                                |1.3.4.7.| ()                                    |
                                |||
                                |1.3.4.8.| (  ) ()          |
                                |||
                                |1.3.4.9.| (  ) ()                    |
                                |||
                                |1.3.4.10|-  ,         |
                                |.       |                                                              |
                                |||
                                |1.3.4.11|  (  ,          )|
                                |.       |()                                                |
                                |||
                                |1.3.4.12|    (,            )|
                                |.       |(   )                      |
                                |||
                                |1.3.4.13|                                             |
                                |.       |                                                              |
                                |||
                                |1.3.4.14|    (  ,  ,    |
                                |.       |)  (  )                          |
                                |||
                                |1.3.5.  | : , , , ,  ,|
                                |        |,         ,  |
                                |        |   ,     (|
                                |        |  ,    )         |
                                |||
                                |1.3.6.  |  ,                    |
                                |||
                                |1.3.7.  |:                                                 |
                                |        |-   (,   )          |
                                |        ||
                                |        |-     (    -    ,|
                                |        | , ,   )                      |
                                |||
                                |1.3.8.  |                                     |
                                |||
                                |1.3.8.1.| (, )                        |
                                |||
                                |1.3.8.2.|  (, )        |
                                |||
                                |1.3.8.3.| (, )                     |
                                |||
                                |1.3.8.4.| (, )                            |
                                |||
                                |1.3.8.5.| (, )                           |
                                |||
                                |1.3.8.6.|,   ()              |
                                |||
                                |1.3.8.7.| ,        . 1.3.8.1-1.3.8.6|
                                |        |()                                                |
                                ||
                                |                       2.                          |
                                ||
                                |2.1.    |-,   -       (),|
                                |        | ,                                    |
                                |||
                                |2.2.    | ,                           |
                                |||
                                |2.3.    |    ,      |
                                |        |,                            |
                                |||
                                |2.4.    |         ,        |
                                |        |         3-4 |
                                |        | ()                        |
                                |||
                                |2.5.    |,           |
                                |        | 1-2   ()           |
                                |||
                                |2.6.    |  ( , , )           |
                                |||
                                |2.7.    |       (,  ,|
                                |        |,  ,  ,  ,  ,  ,  ,|
                                |        |, , , ,       , |
                                |        |..   )                            |
                                ||
                                |                         3.                           |
                                ||
                                |3.1.    |  .          |
                                |        |                                |
                                |||
                                |3.2.    | :                                     |
                                |||
                                |3.2.1.  |    ( |
                                |        | III  IV  )                           |
                                |||
                                |3.2.2.  |         (10  -|
                                |        |300 ).       |
                                |        |(50 ).           .|
                                |        |              |
                                |||
                                |3.3.    |                                     |
                                |||
                                |3.4.    |                                      |
                                |||
                                |3.4.1.  |                                             |
                                |||
                                |3.4.2.  |                                                 |
                                |||
                                |3.5.    |                                           |
                                |||
                                |3.6.    | ( )                              |
                                |||
                                |3.7.    |                                                     |
                                |||
                                |3.8.    |                                  |
                                |||
                                |3.8.1.  |                                               |
                                |        |-         8  ;|
                                |        |-             |
                                |        |  -10                                           |
                                |||
                                |3.9.    |  :                               |
                                |        |    4          |
                                |||
                                |3.10.   |                                             |
                                ||
                                |                     4.                        |
                                ||
                                |                       4.1.                        |
                                ||
                                |4.1.1.  |        (      )  |
                                |        | :                                                |
                                |        |-     ():                     |
                                |        | -  30                                          |
                                |        | -  10                                          |
                                |        |-               |
                                |        |:                                                      |
                                |        | -  15                                          |
                                |        | -  7                                           |
                                |        |   ( ),     |
                                |        | :                                                   |
                                |        |-    :                               |
                                |        | -  870                                           |
                                |        | -  350                                           |
                                |        |-  :                                                     |
                                |        | -  435;                                          |
                                |        | -  175                                           |
                                |        |          ,|
                                |        |  (.):                                    |
                                |        |-  :                                                |
                                |        | -  36000                                         |
                                |        | -  22000                                            |
                                |        |-  :                                               |
                                |        |  70000                                           |
                                |        |  42000                                           |
                                |        |-      :                              |
                                |        |  100000                                          |
                                |        |  60000                                           |
                                |||
                                |4.1.2.  |, :                                            |
                                |        |-          |
                                |        |      (      |
                                |        |  40000)                                            |
                                |        |-       |
                                |        |,     (    |
                                |        |20000)                                                        |
                                |        |,     ( 30  )|
                                |        | 100                                           |
                                |        |          (     , |
                                |        |  ..)  25%                       |
                                ||
                                | 4.2.   : ,    |
                                |                                          |
                                ||
                                |4.2.1.  |      0,3            |
                                |||
                                |4.2.2.  |,      0,3  1         |
                                |||
                                |4.2.3.  |      -  |
                                |        |() ,         |
                                |||
                                |4.3.    |          ,      |
                                |        |                                 |
                                

N 2

16 2004 . N 83


, ()
( 16 2005 .)

                                
                                |1.   |  ,   (   |
                                |     |,           |
                                |     |            |
                                |     | )                                          |
                                |     |  ( )                              |
                                |     |                                    |
                                |||
                                |2.   |         |
                                |     |  42         ,       110   |
                                |     | ,   ,  , |
                                |     |                                 |
                                |||
                                |3.   |    ,    ,  ,    |
                                |     |                                           |
                                |||
                                |4.   |     ,   |
                                |     |         ,    |
                                |     | #       ,   |
                                |     |                                                   |
                                |||
                                |5.   |     ,    ,|
                                |     |   ,  ,  ,    |
                                |     |         ,    |
                                |     |                                            |
                                |||
                                |6.   |, ,    |
                                |     |   ,   ,   ,   ,|
                                |     |    (   -|
                                |     |)                                                         |
                                |||
                                |7.   |,               |
                                |     |  ,       -      |
                                |     |                                                    |
                                |||
                                |8.   |     ,    ,  |
                                |     |,  ,      ,|
                                |     |        |
                                |||
                                |9.   |,                |
                                |     |      1.1               |
                                |||
                                |10.  |,          |
                                |     |( ,  )              |
                                |||
                                |11.  |                                                  |
                                |||
                                |12.  |                                                  |
                                |||
                                |13.  |         |
                                |     |                         |
                                |     |                                           |
                                |     |                                          |
                                |     |        |
                                |     |                       |
                                |     | ,                   |
                                |     |                                                   |
                                |||
                                |14.  |,                 |
                                |     |         |
                                |     |                                                    |
                                |||
                                |15.  |                                                    |
                                |||
                                |16.  |,                |
                                |     |                                  |
                                |||
                                |17.  |       |
                                |||
                                |18.  |       ,      |
                                |     | ,       ,|
                                |     |                  |
                                |     |,  ,  ,           |
                                |     |    , ,    |
                                |     |,                   |
                                |     |                           |
                                |||
                                |19.  |    ,  ,  ,|
                                |     | ,                              |
                                |||
                                |20.  |,      |
                                |     |                |
                                |     |   ,     |
                                |     |  ()                             |
                                |||
                                |21.  |            (),|
                                |     |  (),     ,|
                                |     |                                                     |
                                |||
                                |22.  |                |
                                |||
                                |23.  |               |
                                |     |                                                     |
                                |||
                                |24.  |    ,   ,|
                                |     |   -   ,    |
                                |     |  (,    ),    |
                                |     | ,    ,|
                                |     |    ,  ,  |
                                |     |                                                    |
                                |||
                                |25.  |    -  ,   ,|
                                |     |,  ,  ,    -   , |
                                |     |   ,     |
                                |     |                                                |
                                |||
                                |26.  |      (,  |
                                |     |, )                                         |
                                |||
                                |27.  |  ,                          |
                                |||
                                |28.  |      ,   ,        |
                                |     |()                                                     |
                                |||
                                |29.  |       ,|
                                |     |      ,            |
                                |     |                                             |
                                |||
                                |30.  |   ,    |
                                |     |                                 |
                                |||
                                |31.  |    ,      |
                                |     |                            |
                                

N 3


16 2004 . N 83


() , ()

1. () , () .

2. () () ( 213 ( , 2002, N 1 (. I), . 3)/

3. () :

3.1 , , () , ;

3.2 , , () ;

3.3 , .

() - , () , .

, 21 , ( 213 ( , 2002, N 1 (. I), . 3).

4. () () () (. 213 ( , 2002, N 1 (. I), . 3).

5. () , .

6. , () () , , .

7. , (), , , , () , , 2 , ().

8. , (), ().

9. , (), , - , , - , . , .

10. () , , () , , , , , - .

11. :

11.1. (), , , ().

11.2. () . 30 , .

11.3. ().

11.4. , () , .

11.5. 3- , , , .

, , , - .

11.6. (), ( 22 1993 . N 5487-1 ( , 1993, N 33, . 1318), , - .