ࡱ>  \^STUVWXYZ[`bjbjss;%nlslsls8s\v |~"~~~"qh$hX"%^"~~;111~~111lb ~ | %lsw. 8<0R?" ?4  ?ٔg1gZٔٔٔ""ǵjٔٔٔdhh !>45@60=85  TOC \o "1-3" \h \z \u  HYPERLINK \l "_Toc133991511" 2545=85  PAGEREF _Toc133991511 \h 3  HYPERLINK \l "_Toc133991512" ;020 1. "5>@5B8G5A:85 8 <5B>48G5A:85 0A?5:BK CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2  PAGEREF _Toc133991512 \h 6  HYPERLINK \l "_Toc133991513" 1.1 >@<0B82=>5 @53C;8@>20=85  PAGEREF _Toc133991513 \h 6  HYPERLINK \l "_Toc133991514" 1.2 #G5B >A=>2=KE A@54AB2  PAGEREF _Toc133991514 \h 10  HYPERLINK \l "_Toc133991515" 1.3 #G5B =5<0B5@80;L=KE 0:B82>2  PAGEREF _Toc133991515 \h 18  HYPERLINK \l "_Toc133991516" ;020 2. F5=:0 A;>682H59AO ?@0:B8:8 CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 =0  !25B  PAGEREF _Toc133991516 \h 27  HYPERLINK \l "_Toc133991517" 2.1 @30=870F8>==>-M:>=><8G5A:0O E0@0:B5@8AB8:0  !25B  PAGEREF _Toc133991517 \h 27  HYPERLINK \l "_Toc133991518" 2.2 #G5B >A=>2=KE A@54AB2 2  !25B  PAGEREF _Toc133991518 \h 31  HYPERLINK \l "_Toc133991519" 2.3 #G5B =5<0B5@80;L=KE 0:B82>2 2  !25B  PAGEREF _Toc133991519 \h 40  HYPERLINK \l "_Toc133991520" ;020 3. @54;>65=8O ?> A>25@H5=AB2>20=8N CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 2  !25B  PAGEREF _Toc133991520 \h 46  HYPERLINK \l "_Toc133991521" 3.1 @54;>65=8O ?> A>25@H5=AB2>20=8N CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 2  !25B  PAGEREF _Toc133991521 \h 46  HYPERLINK \l "_Toc133991522" 3.2 2B><0B870F8O CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 (1!)  PAGEREF _Toc133991522 \h 56  HYPERLINK \l "_Toc133991523" 0:;NG5=85  PAGEREF _Toc133991523 \h 64  HYPERLINK \l "_Toc133991524" !?8A>: 8A?>;L7>20==>9 ;8B5@0BC@K  PAGEREF _Toc133991524 \h 69  HYPERLINK \l "_Toc133991525" @8;>65=8O  PAGEREF _Toc133991525 \h 73  2545=85 A=>2=K5 A@54AB20 8 =5<0B5@80;L=K5 0:B82K 5ABL C :064>3> ?@54?@8OB8O. 0: >B@060BL 2 1CECG5B5 ?>:C?:C 8 @50;870F8N MB>3> 8<CI5AB20, >?@545;OBL 53> ?5@2>=0G0;L=CN AB>8<>ABL, =0G8A;OBL 0<>@B870F8N, C:070=> 2 ?>;>65=8OE ?> 1CE30;B5@A:><C CG5BC #G5B >A=>2=KE A@54AB2 (# 6/01) 8 #G5B =5<0B5@80;L=KE 0:B82>2 (# 14/2000). &5;LN 48?;><=>9 @01>BK O2;O5BAO 8AA;54>20=85 B5>@5B8G5A:8E 8 ?@0:B8G5A:8E 0A?5:B>2 CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2, @07@01>B:0 ?@54;>65=89 ?> 53> 2 A>25@H5=AB2>20=8N, 2 A>>B25BAB288 A ?>AB02;5==>9 F5;LN 1K;8 @5H5=K A;54CNI85 7040G8: AA;54>20=K B5>@5B8G5A:85 8 <5B>48G5A:85 0A?5:BK CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2. 0=0 >F5=:0, A;>682H59AO ?@0:B8:8 2  !25B CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2. 07@01>B0=K ?@54;>65=8O ?> A>25@H5=AB2>20=8N >A=>2=KE A@54AB2 8 4@C38E 0:B82>2. 1>A=>20=0 02B><0B870F8O >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 2  !25B A ?><>ILN ?@>3@0<<K 1!. A=>2=K5 A@54AB20 83@0NB >3@><=CN @>;L 2 ?@>F5AA5 B@C40, B0: :0: >=8 2 A2>59 A>2>:C?=>AB8 >1@07CNB ?@>872>4AB25==>  B5E=8G5A:CN 107C 8 >?@545;ONB ?@>872>4AB25==CN <>IL ?@54?@8OB8O. 5<0B5@80;L=K5 0:B82K - MB> 8A:;NG8B5;L=K5 ?@020 =0 @57C;LB0BK 8=B5;;5:BC0;L=>9 45OB5;L=>AB8, 0 B0:65 4@C385 >1J5:BK 8=B5;;5:BC0;L=>9 A>1AB25==>AB8, :>B>@K5 8A?>;L7CNBAO 2 ?@>872>4AB25 8;8 C?@02;5=88 1>;55 12 <5AOF52.  CA;>28OE >3@0=8G5==>AB8 D8=0=A>2KE @5AC@A>2 2 A>2@5<5==KE CA;>28OE @0728B8O M:>=><8:8, 2KA>:>9 AB5?5=8 87=>H5==>AB8 >A=>2=KE A@54AB2 206=>5 7=0G5=85 ?@8>1@5B05B 2K1>@ CG5B=>9 ?>;8B8:8 =0 ?@54?@8OB8OE ?> ?@82;5G5=8N 8=25AB8F89 8 >1=>2;5=8N >A=>2=>3> :0?8B0;0.  =>@<0B82=KE <0B5@80;0E >=8 >?@545;ONBAO :0: G0ABL 8<CI5AB20, 8A?>;L7C5<0O 2 :0G5AB25 A@54AB2 B@C40 ?@8 ?@>872>4AB25 ?@>4C:F88, 2K?>;=5=88 @01>B 8;8 >:070=88 CA;C3 ;81> 4;O C?@02;5=8O >@30=870F88 2 B5G5=85 ?5@8>40, ?@52KH0NI53> 12 <5AOF52 8;8 >1KG=K9 >?5@0F8>==K9 F8:;, 5A;8 >= ?@52KH05B 12 <5AOF52, A?>A>1=0O ?@8=>A8BL 4>E>4 2 1C4CI5< 2 >B=>H5=88 :>B>@>9 =5 ?@54?>;0305BAO ?>A;54CNI0O ?5@5?@>406C. -B> 8 >1CA;02;8205B 0:BC0;L=>ABL 2K1@0==>9 B5<K 48?;><=>9 @01>BK. !B@5<8B5;L=K5 B5<?K @0728B8O @K=>G=>9 M:>=><8:8 2 >AA88 ?@82>4OB : ?>AB>O==><C 87<5=5=8N 70:>=>40B5;LAB20, @53C;8@CNI5<C @K=>G=K5 >B=>H5=8O. "0: ?@>87>H;8 ACI5AB25==K5 87<5=5=8O, A2O70==K5 A ?>AB5?5==K< ?5@5E>4>< >B5G5AB25==>3> 1CE30;B5@A:>3> CG5B0 =0 <564C=0@>4=K5 AB0=40@BK. ;O 4>AB865=8O ?>AB02;5==>9 F5;8 =5>1E>48<> @5H8BL @O4 7040G: -@0AA<>B@5BL >A=>2=K5 A@54AB20 8 =5<0B5@80;L=K5 0:B82K :0: >1J5:BK 1CE30;B5@A:>3> CG5B0, 2 B>< G8A;5 8E 70:>=>40B5;L=>5 @53C;8@>20=85; -@0AA<>B@5BL ?>@O4>: CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 =0 ?@54?@8OB88 - 2KO28BL >A=>2=K5 =0?@02;5=8O A>25@H5=AB2>20=8O CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2. ;O @5H5=8O C:070==KE 7040G 2 @01>B5 @0AA<0B@8205BAO ACI=>ABL 8 M:>=><8G5A:0O @>;L >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2; 87;030NBAO ?@>1;5<K 8E CG5B0, =0?@02;5=8O A>25@H5=AB2>20=8O 8E 2 A>2@5<5==KE CA;>28OE. @54<5B>< 8AA;54>20=8O @01>BK 2KABC?0NB >A=>2=K5 A@54AB20 8 =5<0B5@80;L=K5 0:B82K. 1J5:B>< 8AA;54>20=8O @01>BK 2KABC?05B  !25B. ;0=>< AG5B>2 4;O A8=B5B8G5A:>3> CG5B0 >A=>2=KE A@54AB2 ?@54CA<>B@5= AG5B 01 A=>2=K5 A@54AB20. !G5B 01 A=>2=K5 A@54AB20 ?@54=07=0G5= 4;O >1>1I5=8O 8=D>@<0F88 > =0;8G88 8 42865=88 >A=>2=KE A@54AB2 >@30=870F88, =0E>4OI8EAO 2 M:A?;C0B0F88, 70?0A5, =0 :>=A5@20F88, 2 0@5=45, 4>25@8B5;L=>< C?@02;5=88. =0;8B8G5A:89 CG5B 8=25=B0@=KE >1J5:B>2 >A=>2=KE A@54AB2 4>;65= >ACI5AB2;OBLAO A 8A?>;L7>20=85< 8=25=B0@=KE :0@B>G5: ;81> ?> C=8D8F8@>20==>9 D. N !-6, ;81> ?> D>@<5, @07@01>B0==>9 A0<>9 >@30=870F859. @30=870F88, 8<5NI85 =51>;LH>5 :>;8G5AB2> >1J5:B>2 >A=>2=KE A@54AB2, ?>-?@56=5<C <>3CB 25AB8 8E ?>>1J5:B=K9 CG5B 2 8=25=B0@=>9 :=835 A C:070=85< =5>1E>48<KE A2545=89 ?> 8E 2840< 8 <5AB0< =0E>645=8O. !G5B 04 5<0B5@80;L=K5 0:B82K ?@54=07=0G5= 4;O >1>1I5=8O 8=D>@<0F88 > =0;8G88 8 42865=88 =5<0B5@80;L=KE 0:B82>2 >@30=870F88, 0 B0:65 > @0AE>40E >@30=870F88 =0 =0CG=>-8AA;54>20B5;LA:85, >?KB=>-:>=AB@C:B>@A:85 8 B5E=>;>38G5A:85 @01>BK. 5<0B5@80;L=K5 0:B82K ?@8=8<0NBAO : 1CE30;B5@A:><C CG5BC =0 AG5B5 04 5<0B5@80;L=K5 0:B82K ?> ?5@2>=0G0;L=>9 AB>8<>AB8. 5B>4>;>38G5A:>9 >A=>2>9 @01>BK O28;0AL =>@<0B82=0O, 70:>=>40B5;L=0O, A?5F80;L=0O, ?5@8>48G5A:0O ;8B5@0BC@0 ?> 2>?@>A0< CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2, 0 8<5==>: $  1CE30;B5@A:>< CG5B5, 0;>3>2K9 :>45:A, # 6/01 #G5B >A=>2=KE A@54AB2, 5B>48G5A:85 C:070=8O ?> 8E ?@8<5=5=8N, # 14/2000 #G5B =5<0B5@80;L=KE 0:B82>2, 0 B0:65 >AB0=>2;5=85 @028B5;LAB20 $ 1 CB25@645=88 C=8D8F8@>20==KE D>@< ?5@28G=>9 CG5B=>9 4>:C<5=B0F88 ?> CG5BC >A=>2=KE A@54AB2, 8 ;0= AG5B>2 1CE30;B5@A:>3> CG5B0. 01>BK B0:8E 02B>@>2, :0: >=4@0:>2 .., 0E0@L8= . ., CA0:>20 .. !B0BL8 6C@=0;>2: 0;>3>2K9 25AB=8:, CE30;B5@A:89 CG5B, 2>9=0O 70?8AL 8 4@C385 8AB>G=8:8.  48?;><=>9 @01>B5 8A?>;L7>20;8AL <5B>4K 8 ?@85<K 1CE30;B5@A:>3> CG5B0 8 0=0;870. ;020 1. "5>@5B8G5A:85 8 <5B>48G5A:85 0A?5:BK CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 1.1 >@<0B82=>5 @53C;8@>20=85 ">B 8;8 8=>9 A?>A>1 >B@065=8O 2 CG5B5 E>7O9AB25==KE >?5@0F89 2>7=8:05B =5 A0< ?> A515. @8 2A59 A2>59 :06CI59AO 8;8 @50;L=>9 A2>1>45 2545=8O 1CE30;B5@A:89 CG5B O2;O5BAO 4>AB0B>G=> AB@>3> @53;0<5=B8@>20==K<, >A=>20==K< =0 B5E 8;8 8=KE ?>;>65=8OE 8 =>@<0B82=KE 0:B0E. 53C;8@>20=85 2>?@>A>2 1CE30;B5@A:>3> CG5B0 A2>48BAO : G5BK@5< C@>2=O< 70:>=>40B5;L=KE 8 =>@<0B82=KE 0:B>2. !8AB5<0 =>@<0B82=>3> @53C;8@>20=8O 1CE30;B5@A:>3> CG5B0 2 >AA88 A>AB>8B 87 4>:C<5=B>2 G5BK@5E C@>2=59 (B01;. 1.1). "01;8F0 1.1 !8AB5<0 =>@<0B82=>3> @53C;8@>20=8O 1CE30;B5@A:>3> CG5B0 2 >AA88 #@>25=L84K 4>:C<5=B>2@30=870F88, CG0AB2CNI85 2 ?@8=OB88 4>:C<5=B>2I C@>25=L - 70:>=>40B5;L=K9$545@0;L=K5 70:>=K, C:07K @57845=B0 $ 8 ?>AB0=>2;5=8O @028B5;LAB20 $ $545@0;L=>5 !>1@0=85, @57845=B $, @028B5;LAB2> $ II C@>25=L - =>@<0B82=K9 >;>65=8O (AB0=40@BK) ?> 1CE30;B5@A:><C CG5BC8=8AB5@AB2> D8=0=A>2 $, &5=B@0;L=K9 10=: $ III C@>25=L - <5B>48G5A:89 >@<0B82=K5 4>:C<5=BK (8=K5, G5< ?>;>65=8O), <5B>48G5A:85 C:070=8O 8=8AB5@AB2> D8=0=A>2 $, D545@0;L=K5 >@30=K 8A?>;=8B5;L=>9 2;0AB8, =AB8BCB ?@>D5AA8>=0;L=KE 1CE30;B5@>2 >AA88 IV C@>25=L - >@30=870F8>==K9>:C<5=BK, D>@<8@CNI85 CG5B=CN ?>;8B8:C >@30=870F88 (>@30=870F8>==>- @0A?>@O48B5;L=0O 4>:C<5=B0F8O) @30=870F88  5@2CN 3@C??C 4>:C<5=B>2 A>AB02;ONB 70:>=K 8 8=K5 70:>=>40B5;L=K5 0:BK (C:07K @57845=B0, ?>AB0=>2;5=8O @028B5;LAB20), @53C;8@CNI85 ?@O<> 8;8 :>A25==> ?>AB0=>2:C CG5B0 2 >@30=870F88. A>1>5 <5AB> 2 MB>< C@>2=5 A8AB5<K 70=8<05B $545@0;L=K9 70:>=  1CE30;B5@A:>< CG5B5 [16, A.11].  =0AB>OI55 2@5<O >A=>2=K<8 70:>=>40B5;L=K<8 8 =>@<0B82=K<8 0:B0<8, @53C;8@CNI8<8 ?>@O4>: >B@065=8O 2 1CE30;B5@A:>< CG5B5 >A=>2=KE A@54AB2, 8E 42865=8O (?>ABC?;5=8O, ?5@5<5I5=8O, 2K1KB8O), 4>:C<5=B0;L=>3> >D>@<;5=8O >?5@0F89 ?> CG5BC >A=>2=KE A@54AB2 =0 ?@54?@8OB88, O2;ONBAO: 1. $545@0;L=K9 70:>=  1CE30;B5@A:>< CG5B5 >B 21.11.1996 !129-$ A 87<5=5=8O<8 >B 30.06.2003 3>40.  70:>=5 C:070=K >A=>2=K5 7040G8 1CE30;B5@A:>3> CG5B0, @53C;8@>20=85 1CE30;B5@A:>3> CG5B0, >@30=870F8O 1CE30;B5@A:>3> CG5B0 =0 ?@54?@8OB88, >A=>2=K5 B@51>20=8O, ?@54JO2;O5<K5 : 2545=8N CG5B0, 0 B0:65 ?>=OB85 8 ?5@5G5=L ?5@28G=KE 4>:C<5=B>2 ?> CG5BC, 8 8=K5 <><5=BK, ?@8<5=O5<K5 4;O CG5B0 >A=>2=KE A@54AB2 ?@54?@8OB8O. 2. "0:65 =5<0;>206=K< 4>:C<5=B><, O2;O5BAO 0;>3>2K9 :>45:A >AA89A:>9 $545@0F88 ( $).  G0AB8 ?5@2>9  $ 40=K >1I85 >?@545;5=8O 8 ?>=OB8O =0;>3>2 8 A1>@>2, CAB0=>2;5=K AC1J5:BK =0;>3>2KE ?@02>>B=>H5=89, @0A:@KBK ?>=OB8O :064>3> 87 =8E, >1O70==>AB8 8 ?@020 AC1J5:B>2, ?>@O4>: ?>40G8 =0;>3>2>9 45:;0@0F88, ?>@O4>: @0AG5B0 8 C?;0BK =0;>3>2, =0;>3>2K9 :>=B@>;L, :>B>@K9 ?@>2>48BAO 4>;6=>AB=K<8 ;8F0<8 =0;>3>2KE >@30=>2, 8 4@C385 >A=>2=K5 <><5=BK, @53C;8@CNI85 ?@>F5AA >ACI5AB2;5=8O =0;>3>>1;>65=8O =0 B5@@8B>@88 >AA89A:>9 $545@0F88 [1]. 0;>3>2K9 :>45:A $ G0ABL 2B>@0O >B 5.08.2000 !117-$, 3;020 25 =0;>3 =0 ?@81K;L 2 G0AB8 D>@<8@>20=8O 0<>@B870F88 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2. 3. @0640=A:89 :>45:A >AA89A:>9 $545@0F88 ( $) >A=>20B5;L=> 2>H5; 2 687=L @>AA89A:>3> >1I5AB20 :0: >48= 87 =081>;55 DC=40<5=B0;L=KE 70:>=>2 @K=>G=>9 M:>=><8:8. >A;5 22545=8O 2 459AB285 G0AB8 ?5@2>9 @0640=A:>3> :>45:A0 >AA89A:>9 $545@0F88 >B 30.11.94 ! 51-$ ?@8=OB> <=>65AB2> =>2KE D545@0;L=KE 70:>=>2, @53C;8@CNI8E >B=>H5=8O, ?@54CA<>B@5==K5 =>@<0<8 >45:A0, 2 8E G8A;5 $545@0;L=K5 70:>=K >B 26.12.95 ! 208-$ 1 0:F8>=5@=KE >1I5AB20E, >B 08.02.98 ! 14-$ 1 >1I5AB20E A >3@0=8G5==>9 >B25BAB25==>ABLN, >B 19.05.95 ! 82-$ 1 >1I5AB25==KE >1J548=5=8OE, >B 11.08.95 ! 135-$  1;03>B2>@8B5;L=>9 45OB5;L=>AB8 8 1;03>B2>@8B5;L=KE >@30=870F8OE, >B 12.01.96 ! 7-$  =5:><<5@G5A:8E >@30=870F8OE, >B 22.04.96 ! 39-$  @K=:5 F5==KE 1C<03, 8 4@. 4. >AB0=>2;5=85 @028B5;LAB20 $ >B 01.01.2002 ! 1  ;0AA8D8:0F88 >A=>2=KE A@54AB2, 2:;NG05<KE 2 0<>@B870F8>==K5 3@C??K A>AB>8B 87 45AOB8 0<>@B870F8>==KE 3@C?? 8 ?@54=07=0G05BAO 4;O >1O70B5;L=>3> 8A?>;L7>20=8O 2A5<8 >@30=870F8O<8 =57028A8<> >B D>@< A>1AB25==>AB8 ?@8 =0G8A;5=88 0<>@B870F88 8 87=>A0 >A=>2=KE A@54AB2 =0 >A=>25 ;0AA8D8:0F88. ;0AA8D8:0F8O >A=>2=KE A@54AB2 1K;0 @07@01>B0=0 =0 >A=>25 AB0BL8 258 0;>3>2>3> :>45:A0 >AA89A:>9 $545@0F88. 5. >;>65=85 ?> 1CE30;B5@A:><C CG5BC #G5B >A=>2=KE A@54AB2 # 6/01 (A 87<5=5=8O<8 >B 1 O=20@O 2006 3.) CAB0=02;8205B ?@028;0 D>@<8@>20=8O 2 1CE30;B5@A:>< CG5B5 8=D>@<0F88 >1 >A=>2=KE A@54AB20E >@30=870F88, 0 B0:65 >B@0605B ?>@O4>: >F5=:8 >A=>2=KE A@54AB2, 0<>@B870F88, 2>AAB0=>2;5=8O 8 2K1KB8O >A=>2=KE A@54AB2 8 8=K5 <><5=BK CG5B0 >A=>2=KE A@54AB2. 6. >;>65=85 ?> 1CE30;B5@A:><C CG5BC #G5B =5<0B5@80;L=KE 0:B82>2 # 14/2000 (CB2. @8:07>< 8=D8=0 $ >B 16 >:BO1@O 2000 3. N 91=) CAB0=02;8205B ?@028;0 D>@<8@>20=8O 2 1CE30;B5@A:>< CG5B5 8=D>@<0F88 > =5<0B5@80;L=KE 0:B820E :><<5@G5A:8E >@30=870F89 (:@><5 :@548B=KE), =0E>4OI8EAO C =8E =0 ?@025 A>1AB25==>AB8, E>7O9AB25==>3> 2545=8O, >?5@0B82=>3> C?@02;5=8O.  =0AB>OI55 2@5<O 2 >AA88 459AB2C5B ?>@O4:0 20 #, ?@8<5=8B5;L=> : <>59 B5<5 2K?CA:=>9 :20;8D8:0F8>==>9 @01>B5 <>6=> >B=5AB8 8 A;54CNI85: ->;>65=85 ?> 1CE30;B5@A:><C CG5BC #G5B=0O ?>;8B8:0 >@30=870F88 (# 1/98), CB25@645==>5 @8:07>< 8=D8=0 $ >B 09.12.98 ! 60=; ->;>65=85 ?> 1CE30;B5@A:><C CG5BC CE30;B5@A:0O >BG5B=>ABL >@30=870F88 (# 4/99), CB25@645==>5 @8:07>< 8=D8=0 $ >B 06.07.99 ! 43=; >;>65=85 ?> 1CE30;B5@A:><C CG5BC >E>4K >@30=870F88 (# 9/99), CB25@645==>5 @8:07>< 8=D8=0 $ >B 06.05.99 ! 32=; ->;>65=85 ?> 1CE30;B5@A:><C CG5BC 0AE>4K >@30=870F88 (# 10/99), CB25@645==>5 @8:07>< 8=D8=0 $ >B 06.05.99 ! 33=; 6. @8:07 8=D8=0 $ >B 31 >:BO1@O 2000 3. ! 94= 1 CB25@645=88 ;0=0 AG5B>2 1CE30;B5@A:>3> CG5B0 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 >@30=870F89 8 8=AB@C:F88 ?> 53> ?@8<5=5=8N (A 87<5=5=8O<8 >B 7 <0O 2003 3.) 2 :>B>@>< >B@0605BAO ?>@O4>: CG5B0 =0 AG5B0E >A=>2=KE A@54AB2. 7. >AB0=>2;5=85 >A:><AB0B0 $ >B 21 O=20@O 2003 3. ! 7 1 CB25@645=88 C=8D8F8@>20==KE D>@< ?5@28G=>9 CG5B=>9 4>:C<5=B0F88 ?> CG5BC >A=>2=KE A@54AB2 2:;NG05B C=8D8F8@>20==K5 D>@<K ?> CG5BC 42865=8O >A=>2=KE A@54AB2. 8. 5B>48G5A:85 C:070=8O ?> 1CE30;B5@A:><C CG5BC >A=>2=KE A@54AB2 (CB2. @8:07>< 8=D8=0 $ >B 13 >:BO1@O 2003 3. ! 91=) >?@545;ONB ?>@O4>: >@30=870F88 1CE30;B5@A:>3> CG5B0 >A=>2=KE A@54AB2 2 A>>B25BAB288 A >;>65=85< ?> 1CE30;B5@A:><C CG5BC #G5B >A=>2=KE A@54AB2 # 6/01. "0:8< >1@07><, 1K;8 2K45;5=K >A=>2=K5 =>@<0B82=K5 0:BK ?> CG5BC >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2, B> 5ABL 2 7028A8<>AB8 >B :>=:@5B=>9 A8BC0F88 <>3CB ?@8<5=OBLAO 8 4@C385, =5 ?>8<5=>20==K5 =>@<0B82=K5 0:BK 4;O 1CE30;B5@A:>3> CG5B0 >A=>2=KE A@54AB2. 5:>B>@K5 A?5F80;8ABK @5:><5=4CNB 8A?>;L7>20BL 1I5@>AA89A:89 :;0AA8D8:0B>@ >A=>2=KE D>=4>2  013-94 ($) (CB2. >AB0=>2;5=85< >AAB0=40@B0 $ >B 26 45:01@O 1994 3. ! 359) (A 87<. 8 4>?. 1/98). 0B0 22545=8O 1 O=20@O 1996 3>40. 1I5@>AA89A:89 :;0AA8D8:0B>@ >A=>2=KE D>=4>2 @07@01>B0= 4;O ?@8<5=5=8O =0 B5@@8B>@88 >AA89A:>9 $545@0F88 270<5= 1I5A>N7=>3> :;0AA8D8:0B>@0 >A=>2=KE D>=4>2. 0 <>9 273;O4, 8A?>;L7>20BL 40==K9 :;0AA8D8:0B>@ <>6=> ;8HL :0: 2A?><>30B5;L=K9 <0B5@80;, E>BO <=>385 =>@<K 40==>3> :;0AA8D8:0B>@0 <5B>4>;>38G5A:8 CAB0@5;8. 1.2 #G5B >A=>2=KE A@54AB2 A=>2=K5 A@54AB20 ?@54?@8OB8O - MB> 45=56=0O >F5=:0 A@54AB2 B@C40, >B@060NI8E 2 10;0=A5 ?@54?@8OB8O.  =0AB>OI55 2@5<O 2 1CE30;B5@A:>< CG5B5 0:B82K O2;ONBAO >A=>2=K<8 A@54AB20<8, 5A;8 >=8 8A?>;L7CNBAO 2 ?@>872>4AB25 ?@>4C:F88, ?@8 2K?>;=5=88 @01>B 8;8 >:070=88 CA;C3, 4;O C?@02;5=G5A:8E =C64 >@30=870F88 ;81> 4;O ?@54>AB02;5=8O >@30=870F859 70 ?;0BC 2> 2@5<5==>5 2;045=85 8 ?>;L7>20=85 8;8 2> 2@5<5==>5 ?>;L7>20=85 =0 A@>: 1>;55 12 <5AOF52, 8E =5 ?;0=8@CNB ?5@5?@>4020BL 8 >=8 A?>A>1=K ?@8=>A8BL >@30=870F88 M:>=><8G5A:85 2K3>4K (4>E>4) 2 1C4CI5<. A=>2=K5 A@54AB20  MB> A@54AB20 B@C40, :>B>@K5 =5>4=>:@0B=> CG0AB2CNB 2 ?@>872>4AB25==>< ?@>F5AA5, A>E@0=OO ?@8 MB>< A2>N =0BC@0;L=CN D>@<C, 0 8E AB>8<>ABL ?5@5=>A8BAO =0 ?@>872>48<CN ?@>4C:F8N G0ABO<8 ?> <5@5 A=0H820=8O.  >A=>2=K< D>=40< >B=>AOBAO <0B5@80;L=K5 F5==>AB8, 8A?>;L7C5<K5 2 :0G5AB25 A@54AB2 B@C40 2 B5G5=85 A@>:0, ?@52KH0NI53> 12 <5AOF52. !B>8<>ABL A@54AB2, 8=25AB8@>20==KE 2 >A=>2=K5 D>=4K, 2 ?@>F5AA5 8E 8A?>;L7>20=8O A>25@H05B =5?@5@K2=K9 :@C3>>1>@>B. A=>2=K5 D>=4K ?@8=8<0NB <=>3>:@0B=>5 CG0AB85 2 ?@>872>4AB25==>< ?@>F5AA5 8 ?5@5=>AOB A2>N AB>8<>ABL =0 2=>2L A>740==K9 ?@>4C:B ?> G0ABO<, A>E@0=OO ?@8 MB>< A2>N <0B5@80;L=>-25I5AB25==CN D>@<C [32, A.44]. !>3;0A=> ?.4 # 6/01 ?@8 ?@8=OB88 : 1CE30;B5@A:><C CG5BC 0:B82>2 2 :0G5AB25 >A=>2=KE A@54AB2 =5>1E>48<> 548=>2@5<5==>5 2K?>;=5=85 A;54CNI8E CA;>289: 0) >1J5:B ?@54=07=0G5= 4;O 8A?>;L7>20=8O 2 ?@>872>4AB25 ?@>4C:F88, ?@8 2K?>;=5=88 @01>B 8;8 >:070=88 CA;C3, 4;O C?@02;5=G5A:8E =C64 >@30=870F88 ;81> 4;O ?@54>AB02;5=8O >@30=870F859 70 ?;0BC 2> 2@5<5==>5 2;045=85 8 ?>;L7>20=85 8;8 2> 2@5<5==>5 ?>;L7>20=85; 1) >1J5:B ?@54=07=0G5= 4;O 8A?>;L7>20=8O 2 B5G5=85 4;8B5;L=>3> 2@5<5=8, B.5. A@>:0, ?@>4>;68B5;L=>ABLN A2KH5 12 <5AOF52 8;8 >1KG=>3> >?5@0F8>==>3> F8:;0, 5A;8 >= ?@52KH05B 12 <5AOF52; 2) >@30=870F8O =5 ?@54?>;0305B ?>A;54CNICN ?5@5?@>406C 40==>3> >1J5:B0; 3) >1J5:B A?>A>15= ?@8=>A8BL >@30=870F88 M:>=><8G5A:85 2K3>4K (4>E>4) 2 1C4CI5< [8]. A=>2=K<8 7040G0<8 1CE30;B5@A:>3> CG5B0 >A=>2=KE A@54AB2 O2;ONBAO: -:>=B@>;L 70 A>E@0==>ABLN 8 =0;8G85< >A=>2=KE A@54AB2 ?> <5AB0< 8E 8A?>;L7>20=8O; ?@028;L=>5 4>:C<5=B0;L=>5 >D>@<;5=85 8 A2>52@5<5==>5 >B@065=85 2 CG5B5 8E ?>ABC?;5=8O, 2K1KB8O 8 ?5@5<5I5=8O; -:>=B@>;L 70 @0F8>=0;L=K< @0AE>4>20=85< A@54AB2 =0 @5:>=AB@C:F8N 8 <>45@=870F8N >A=>2=KE A@54AB2; -8AG8A;5=85 4>;8 AB>8<>AB8 >A=>2=KE A@54AB2 2 A2O78 A 8A?>;L7>20=85< 8 87=>A>< 4;O 2:;NG5=8O 2 70B@0BK ?@54?@8OB8O; -:>=B@>;L 70 MDD5:B82=>ABLN 8A?>;L7>20=8O @01>G8E <0H8=, >1>@C4>20=8O, ?@>872>4AB25==KE ?;>I0459, B@0=A?>@B=KE A@54AB2 8 4@C38E >A=>2=KE A@54AB2; -B>G=>5 >?@545;5=85 @57C;LB0B>2 >B A?8A0=8O, 2K1KB8O >1J5:B>2 >A=>2=KE A@54AB2. -B8 7040G8 @5H0NBAO A ?><>ILN =04;560I59 4>:C<5=B0F88 8 >15A?5G5=8O ?@028;L=>9 >@30=870F88 CG5B0 =0;8G8O 8 42865=8O >A=>2=KE A@54AB2, @0AG5B>2 ?> 8E 0<>@B870F88 8 CG5B0 70B@0B ?> 8E @5<>=BC [29, c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c.119]. 5<0B5@80;L=K5 0:B82K ?@8=8<0NBAO : 1CE30;B5@A:><C CG5BC ?> ?5@2>=0G0;L=>9 AB>8<>AB8. 5@2>=0G0;L=0O AB>8<>ABL =5<0B5@80;L=KE 0:B82>2, ?@8>1@5B5==KE 70 ?;0BC, >?@545;O5BAO :0: AC<<0 D0:B8G5A:8E @0AE>4>2 =0 ?@8>1@5B5=85, 70 8A:;NG5=85< =0;>30 =0 4>102;5==CN AB>8<>ABL 8 8=KE 2>7<5I05<KE =0;>3>2 (:@><5 A;CG052, ?@54CA<>B@5==KE 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88). $0:B8G5A:8<8 @0AE>40<8 =0 ?@8>1@5B5=85 =5<0B5@80;L=KE 0:B82>2 <>3CB 1KBL: -AC<<K, C?;0G8205<K5 2 A>>B25BAB288 A 4>3>2>@>< CABC?:8 (?@8>1@5B5=8O) ?@02 ?@02>>1;040B5;N (?@>402FC); -AC<<K, C?;0G8205<K5 >@30=870F8O< 70 8=D>@<0F8>==K5 8 :>=AC;LB0F8>==K5 CA;C38, A2O70==K5 A ?@8>1@5B5=85< =5<0B5@80;L=KE 0:B82>2; -@538AB@0F8>==K5 A1>@K, B0<>65==K5 ?>H;8=K, ?0B5=B=K5 ?>H;8=K 8 4@C385 0=0;>38G=K5 ?;0B568, ?@>872545==K5 2 A2O78 A CABC?:>9 (?@8>1@5B5=85<) 8A:;NG8B5;L=KE ?@02 ?@02>>1;040B5;O; -=52>7<5I05<K5 =0;>38, C?;0G8205<K5 2 A2O78 A ?@8>1@5B5=85< >1J5:B0 =5<0B5@80;L=KE 0:B82>2; -2>7=03@0645=8O, C?;0G8205<K5 ?>A@54=8G5A:>9 >@30=870F88, G5@57 :>B>@CN ?@8>1@5B5= >1J5:B =5<0B5@80;L=KE 0:B82>2; -8=K5 @0AE>4K, =5?>A@54AB25==> A2O70==K5 A ?@8>1@5B5=85< =5<0B5@80;L=KE 0:B82>2 [7]. >AB0=>2;5=85< >A:><AB0B0 >AA88 >B 30.10.1997 ! 710 1 CB25@645=88 C=8D8F8@>20==KE D>@< ?5@28G=>9 CG5B=>9 4>:C<5=B0F88 ?> CG5BC B@C40 8 53> >?;0BK, >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2, <0B5@80;>2, <0;>F5==KE 8 1KAB@>87=0H820NI8EAO ?@54<5B>2, @01>B 2 :0?8B0;L=>< AB@>8B5;LAB25 ?@54CA<>B@5= B>;L:> >48= 4>:C<5=B 4;O CG5B0 =5<0B5@80;L=KE 0:B82>2 - :0@B>G:0 CG5B0 =5<0B5@80;L=KE 0:B82>2 (D>@<0 ! -1). 0@B>G:0 2545BAO 2 1CE30;B5@88 =0 :064K9 >1J5:B 8 70?>;=O5BAO 2 >4=>< M:75<?;O@5 =0 >A=>20=88 4>:C<5=B0 =0 ?@8=OB85 : CG5BC, ?@85<:8-?5@540G8 (?5@5<5I5=8O) =5<0B5@80;L=KE 0:B82>2 8 4@C3>9 4>:C<5=B0F88 [10, c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eleron) 4;O >B45;0 <0@:5B8=30. !>3;0A=> 4>3>2>@C :C?;8-?@>4068 >B 25 D52@0;O 2005 3. ! 17, AB>8<>ABL :><?LNB5@0 - 36 000 @C1. (2 B>< G8A;5 ! - 6000 @C1.).  :20 C65 8A?>;L7>20;> C A51O MB>B :><?LNB5@. >MB><C  :20 A>>1I8;> > ?@>40205<>< 8<CI5AB25 A;54CNI85 A2545=8O: - 40B0 2K?CA:0 - 5 8N=O 2004 3>40; - 702>4A:>9 =><5@ - CS7508N; - 2?5@2K5 1K; 22545= 2 M:A?;C0B0F8N - 1 8N;O 2004 3>40; - D0:B8G5A:89 A@>: M:A?;C0B0F88 :><?LNB5@0 - 8 <5AOF52; - A@>: ?>;57=>3> 8A?>;L7>20=8O :><?LNB5@0, ?> 40==K<  :20, - 3 3>40 (36 <5AOF52); - AC<<0 =0G8A;5==>9 0<>@B870F88 - 8000 @C1.; - >AB0B>G=0O AB>8<>ABL - 28 000 @C1.  A>AB02 :><8AA88 ?> ?@85<C-?5@540G5 >A=>2=>3> A@54AB20 2>H;8: - 7>B>20 !.". - 48@5:B>@  :20; - >@>;52 .!. - =0G0;L=8: >B45;0 <0B5@80;L=>-B5E=8G5A:>3> A=0165=8O  !25B  !25B CAB0=>28;> 4;O :><?LNB5@0 A@>: A;C61K 2 28 <5AOF52. B25BAB25==K< 70 A>E@0==>ABL :><?LNB5@0 1K; =07=0G5= >@>;52 .!. >AB0=>2;5=85< >B 21 O=20@O 2003 3>40 !7 1 CB25@645=88 C=8D8F8@>20==KE D>@< ?5@28G=>9 CG5B=>9 4>:C<5=B0F88 ?> CG5BC >A=>2=KE A@54AB2 >A:><AB0B >AA88 CB25@48; C=8D8F8@>20==K5 D>@<K ?5@28G=>9 CG5B=>9 4>:C<5=B0F88 ?> CG5BC >A=>2=KE A@54AB2. 0==K5 D>@<K ?5@28G=>9 CG5B=>9 4>:C<5=B0F88 @0A?@>AB@0=ONBAO =0 >@30=870F88 2A5E D>@< A>1AB25==>AB8, >ACI5AB2;ONI85 A2>N 45OB5;L=>ABL =0 B5@@8B>@88 >AA89A:>9 $545@0F88.  !25B 4;O 2:;NG5=8O >1J5:B>2 2 A>AB02 >A=>2=KE A@54AB2 8 CG5B0 8E 22>40 2 M:A?;C0B0F8N, 0 B0:65 ?@8 2K1KB88 >1J5:B>2 87 A>AB020 >A=>2=KE A@54AB2 70?>;=O5B A;54CNI85 4>:C<5=BK: - :B > ?@85<5-?5@540G5 >1J5:B0 >A=>2=KE A@54AB2 (:@><5 740=89, A>>@C65=89) (D>@<0 !!-1); - :B > ?@85<5-?5@540G5 740=8O (A>>@C65=8O) (D>@<0 !!-10); - :B > ?@85<5-?5@540G5 3@C?? >1J5:B>2 >A=>2=KE A@54AB2 (:@><5 740=89, A>>@C65=89) (D>@<0 !!-11). 0 >A=>20=88 ?@54K4CI53> ?@8<5@0 70?>;=O5< 8 D>@<C !-1 (?@8;>65=85 2). G5=L G0AB> >1J5:BK >A=>2=KE A@54AB2 ?5@5<5I0NBAO 2=CB@8 >@30=870F88 87 >4=>3> AB@C:BC@=>3> ?>4@0745;5=8O 2 4@C3>5. ;O >D>@<;5=8O 8 CG5B0 B0:8E ?5@5<5I5=89 ?@8<5=O5BAO 0:;04=0O =0 2=CB@5==55 ?5@5<5I5=85 >1J5:B>2 >A=>2=KE A@54AB2 D>@<K !!-2 (@8;>65=85 3). !?8A0=85 ?@8H54H8E 2 =53>4=>ABL >1J5:B>2 >A=>2=KE A@54AB2 B0:65 >D>@<;O5BAO 4>:C<5=B0;L=>. ;O MB8E F5;59 ?@8<5=ONBAO A;54CNI85 4>:C<5=BK: - :B > A?8A0=88 >1J5:B0 >A=>2=KE A@54AB2 (:@><5 02B>B@0=A?>@B=KE A@54AB2) (D>@<0 !!-4) (@8;>65=85 4); - :B > A?8A0=88 02B>B@0=A?>@B=KE A@54AB2 (D>@<0 !!-40); - :B > A?8A0=88 3@C?? >1J5:B>2 >A=>2=KE A@54AB2 (:@><5 02B>B@0=A?>@B=KE A@54AB2) (D>@<0 !!-41). :BK A>AB02;ONBAO 2 42CE M:75<?;O@0E, ?>4?8AK20NBAO G;5=0<8 :><8AA88, =07=0G5==>9 @C:>2>48B5;5< >@30=870F88, CB25@640NBAO @C:>2>48B5;5< 8;8 C?>;=><>G5==K< 8< ;8F><. "5?5@L ?@8254C ?@8<5@K 1CE30;B5@A:8E >?5@0F89 ?> CG5BC >A=>2=KE A@54AB2, >ACI5AB2;O5<KE 2  !25B. "0: :0:  !25B @5H8;> ?>AB@>8BL A>1AB25==K<8 A8;0<8 30@06=>5 ?><5I5=85. 0B@0BK ?> AB@>8B5;LAB2C A>AB028;8: - 70@01>B=0O ?;0B0 @01>B=8:>2 AB@>8B5;L=>3> ?>4@0745;5=8O  700000 @C1.; -548=K9 A>F80;L=K9 =0;>3  182000 @C1.; - 0<>@B870F8O >A=>2=KE A@54AB2, 8A?>;L7>20==KE ?@8 AB@>8B5;LAB25  250000 @C1.; - CA;C38 AB>@>==8E >@30=870F89 ?> AB@>8B5;LAB2C 30@06=>3> ?><5I5=8O  260000 @C1., 2 B>< G8A;5 ! 18% 39661 @C1.; - @0AE>4K =0 3>AC40@AB25==CN @538AB@0F8N  500 @C1., 2 B>< G8A;5 ! 18% - 76 @C1. > 7025@H5=8N AB@>8B5;LAB20, ?><5I5=85 22545=> 2 M:A?;C0B0F8N.  1CE30;B5@A:>< CG5B5 ?@>872>4OBAO A;54CNI85 70?8A8 (B01;. 2.1): "01;8F0 2.1 !>740=85 30@06=>3> ?><5I5=8O  !25B !>45@60=85 E>7O9AB25==>9 >?5@0F88A=>20=85 / ?5@28G=K5 4>:C<5=BKB@065=85 2 CG5B5!C<<0B AG5B0B AG5B0B@065=0 AB>8<>ABL <0B5@80;>2, ?@8>1@5B5==KE 4;O AB@>8B5;LAB20 2 AC<<5 157 !0:;04=0O, ?@8E>4=K9 >@45@1060732203B@065=0 AC<<0 ! ?> <0B5@80;0<!G5B-D0:BC@019601317970B5@80;K 8A?>;L7>20=K 2 AB@>8B5;LAB25 "@51>20=85-=0:;04=0O0810732203#A;C38 AB>@>==8E AB@>8B5;L=KE >@30=870F89 2 AC<<5 157 !D. !-2, AG5B-D0:BC@00860220339B@065=0 AC<<0 ! ?> AB@>8B5;L=K< @01>B0< AB>@>==8E >@30=870F89!G5B-D0:BC@0196039661B@065=> ?>30H5=85 704>;65==>AB8 AB>@>==8< >@30=870F8O< ?> <0B5@80;0< 8 AB@>8B5;L=K< @01>B0<;0B56=>5 ?>@CG5=85605111240000G8A;5=0 70@01>B=0O ?;0B0 @01>B=8:0< AB@>8B5;L=>3> ?>4@0745;5=8O0:07-=0@O4, @0AG5B=0O 254><>ABL08707000000G8A;5= ! CE30;B5@A:0O A?@02:008691820000G8A;5=0 0<>@B870F8O ?> >A=>2=K< A@54AB20<, 8A?>;L7>20==K< 2 ?@>F5AA5 AB@>8B5;LAB2054><>ABL =0G8A;5=8O 0<>@B870F880802250000B@065= !, ?>4;560I89 2=5A5=8N 2 1N465B CE30;B5@A:0O A?@02:01968387854@>872545=0 ?;0B0 70 3>AC40@AB25==CN @538AB@0F8N;0B56=>5 ?>@CG5=8576 0851 76500 <0@B5 2005 3. ?5@5G8A;5=0 2 1N465B AC<<0 !, ?>4;560I0O C?;0B5;0B56=>5 ?>@CG5=856851344124 >:C<5=BK =0 @538AB@0F8N ?@02 A>1AB25==>AB8 ?5@540=K 2 0?@5;5 2005 3. 0:>=G5==>5 AB@>8B5;LAB2>< 30@06=>5 ?><5I5=85 22545=> 2 M:A?;C0B0F8N:B > ?@85<5-?5@540G5 >A-=>2=KE A@54-AB2 (D. !-1)01082256424@54JO2;5=0 2 <05 2006 3. : 2KG5BC AC<<0 ! ?> ! , 2K?>;=5==K< E>7A?>A>1><CE30;B5@A:0O A?@02:06819172666@54JO2;5=0 2 <05 2004 3. : 2KG5BC AC<<0 ! ?> ?@8>1@5B5==K< <0B5@80;0< 8 @01>B0< AB>@>==8E >@30=870F89!G5B-D0:BC@06819171458 "0:8< >1@07><, 1K; @0AA<>B@5= CG5B AB@>8B5;LAB20 30@06=>3> ?><5I5=8O  !25B 2K?>;=5==K< A>1AB25==K<8 A8;0<8. I5 >48= ?@8<5@, :>340 >A=>2=K5 A@54AB20 2  !25B ?>ABC?8;8 2 :0G5AB25 2:;040 2 CAB02=K9 :0?8B0;. 4=8< 87 CG@548B5;59  !25B O2;O5BAO  .:>A.  :0G5AB25 2:;040 2 CAB02=K9 :0?8B0; !25B .:>A, ?> A>3;0A>20=8N A 4@C38<8 CG@548B5;O<8, ?5@540; B5E=>;>38G5A:>5 >1>@C4>20=85. !>3;0A>20==0O AB>8<>ABL MB>3> >1>@C4>20=8O, ?>4B25@645==0O =57028A8<K< >F5=I8:><, A>AB028;0 25 000 @C1. 0AE>4K ?> 4>AB02:5 >1>@C4>20=8O A>AB028;8 1 200 @C1. (2 B>< G8A;5 ! - 183 @C1.). 1>@C4>20=85 3>B>2> : 8A?>;L7>20=8N, ?>MB><C @0AE>4K =0 <>=B06 =5 ?@54CA<>B@5=K (B01;. 2.2). "01;8F0 2.2 =5A5=85 2 :0G5AB25 2:;040 2 CAB02=K9 :0?8B0;  !25B !>45@60=85 E>7O9AB25==>9 >?5@0F88B@065=85 2 CG5B5!C<<0B AG5B0B AG5B0B@065=0 704>;65==>ABL  .:>A ?> 2:;04C 2 CAB02=K9 :0?8B0;  !25B75-18025000?>;CG5=> >1>@C4>20=85 2 AG5B 2:;040 2 CAB02=K9 :0?8B0;0875-125000>B@065=0 AC<<0 B@0=A?>@B=KE @0AE>4>2 (157 !) ?> 4>AB02:5 >1>@C4>20=8O 2 >@30=870F8N (1200-183)08601017>B@065=0 AC<<0 ! ?> B@0=A?>@B=K< @0AE>40< (=0 >A=>20=88 AG5B0-D0:BC@K B@0=A?>@B=>9 >@30=870F88)1960183>1>@C4>20=85 22545=> 2 M:A?;C0B0F8N010826017>?;0G5= AG5B B@0=A?>@B=>9 >@30=870F8860511200?@>872545= =0;>3>2K9 2KG5B.6819183 @8 ?@>2545=88 ?@>25@>: ?>ABC?;5=8O >A=>2=KE A@54AB2 =0 ?@54?@8OB88, A;54C5B C45;OBL 2=8<0=85 B0:8< 2>?@>A0<, :0:: 1. @>25@:0 A>1;N45=8O ?>;>65=89 CG5B=>9 ?>;8B8:8 2 >B=>H5=88 >1J5:B>2 >A=>2=KE A@54AB2, ?@8 MB>< ?@>25@O5BAO CG5B=0O ?>;8B8:0 ?@54?@8OB8O 8 ?> @57C;LB0B0< ?@>25@>: 45;0NB 2K2>4K. !;54C5B >B<5B8BL, GB> ?@8<5=O5<K5 <5B>4K 2 >1;0AB8 CG5B0 >A=>2=KE A@54AB2 2  !25B A>>B25BAB2CNB ?>;>65=8O< CG5B=>9 ?>;8B8:8 2. @>25@:0 A>>B25BAB28O >BG5B=KE ?>:070B5;59 (D. ! 1 8 ! 5) A>>B25BAB2CNI8< ?>:070B5;O< 2 ;02=>9 :=835, @538AB@0< A8=B5B8G5A:>3> 8 0=0;8B8G5A:>3> CG5B0, ?@8 MB>< ?@>25@:5 ?>4;560B :20@B0;L=K9, ?>;C3>4>2>9 8 3>4>2>9 10;0=AK, D>@<0 ! 5, ?@8;>65=85 : 10;0=AC, D>@<K ! - ! 6. 3.@>25@:0 ?@028;L=>AB8 >?@545;5=8O ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=KE A@54AB2, ?@8 MB>< ?@>25@:5 ?>4;560B 0:BK ?@85<:8 - ?5@540G8, AG5B0 - D0:BC@K, =0:;04=K5, 8, 8AE>4O 87 MB>3>, A;54C5B, GB> ?5@2>=0G0;L=0O AB>8<>ABL >A=>2=KE A@54AB2 A>>B25BAB2C5B A>AB02C 40==>9 AB>8<>AB8 2 # 6/01 4 @>25@:0 8AB>G=8:>2 ?>ABC?;5=8O >A=>2=KE A@54AB2, ?@>25@ONB =0:;04=K5 8 AG5B0-D0:BC@K, 8 B0:8< >1@07><, 8AB>G=8:8 ?>ABC?;5=8O A>>B25BAB2CNB 8AB>G=8:0< 2 AG5B0E  D0:BC@0E 5. @>25@:0 ?@028;L=>AB8 >D>@<;5=8O ?@8>1@5B5==KE >A=>2=KE A@54AB2, ?@>25@ONBAO 0:BK ?@85<:8, 0:BK >?@8E>4>20=8O >A=>2=KE A@54AB2, 8 CAB0=>2;5=>, GB> ?>ABC?0NI85 >A=>2=K5 A@54AB20 2 A>>B25BAB288 A =>@<0B82=K<8 0:B0<8 >D>@<;ONBAO 0:B0<8 ?@85<:8 -?5@540G8 6. 5<0;>206=>5 7=0G5=85 8<55B 8 ?@>25@:0 ?@028;L=>AB8 2K45;5=8O ! ?@8 ?@8>1@5B5=88 >A=>2=>3> A@54AB20, 8 ?@>25@ONB =>@<0B82=K5 4>:C<5=BK, AG5B0- D0:BC@K, 40==K5 ?> AG5B0< 19 8 68, 8 ?> @57C;LB0B0< <>6=> >B<5B8BL, GB> ! 2 D8=0=A>2KE 4>:C<5=B0E 2K45;O5BAO >B45;L=>9 AB@>:>9 7. @>25@:0 ?@028;L=>AB8 >D>@<;5=8O 4>:C<5=B>2 ?@8 @07;8G=KE 20@80=B0E ?>ABC?;5=8O >A=>2=KE A@54AB2, ?@>25@ONB =>@<0B82=K5 4>:C<5=BK, 0:BK, CG@548B5;L=K9 4>3>2>@, 8 ?@>25@:0 CG5B=KE @538AB@>2 ?>:070;0 >BACBAB285 4>:C<5=B>2, A>AB02;O5<KE ?@8 ?>ABC?;5=88 >A=>2=KE A@54AB2 >B @07;8G=KE 8AB>G=8:>2 8 @>25@:0 ?@028;L=>AB8 8A?>;L7>20=8O B8?>2KE D>@< ?> CG5BC >A=>2=KE A@54AB2, ?@>25@:5 ?>4;560B CG5B=0O ?>;8B8:0 D8@<K, =>@<0B82=K5 4>:C<5=BK, 8 D>@<K ! !6 8 :0: A;54C5B 87 ?@>2545==>9 ?@>25@:8 =0 ?@54?@8OB88 8A?>;L7CNBAO C=8D8F8@>20==K5 D>@<K >BG5B=>AB8. 48=AB25==K< =54>G5B>< 2 45OB5;L=>AB8  !25B ?> ?>ABC?;5=8N >A=>2=KE A@54AB2 O2;O5BAO >BACBAB285 4>:C<5=B>2, A>AB02;O5<KE ?@8 ?>ABC?;5=88 >A=>2=KE A@54AB2 >B @07;8G=KE 8AB>G=8:>2, 2A5 8=K5 <><5=BK ?>ABC?;5=8O >A=>2=KE A@54AB2 =5 ?@>B82>@5G0B 70:>=>40B5;LAB2C 8 CG5B=>9 ?>;8B8:5 ?@54?@8OB8O. "0: :0:  !25B 2 CG5B=>9 ?>;8B8:5 70D8:A8@>20;> A?>A>1 =0G8A;5=8O 0<>@B870F88  ;8=59=K9, @0AA<>B@8< =0 ?@8<5@5 D>@<8@>20=85 AC<<K 0<>@B870F88. 8=59=K9 A?>A>1 =0G8A;5=8O 0<>@B870F88 ?@54?>;0305B @02=><5@=>5 =0G8A;5=85 0<>@B870F88 2 B5G5=85 A@>:0 ?>;57=>3> 8A?>;L7>20=8O >1J5:B0 >A=>2=KE A@54AB2.  !25B ?@8>1@5;> AB0=>: 4;O 8A?>;L7>20=8O 2 >A=>2=>< ?@>872>4AB25. 5@2>=0G0;L=0O AB>8<>ABL AB0=:0 - 120 000 @C1. !@>: ?>;57=>3> 8A?>;L7>20=8O - 5 ;5B. @8 8A?>;L7>20=88 ;8=59=>3> A?>A>10 =0G8A;5=8O 0<>@B870F88 5653>4=> 4>;6=0 0<>@B878@>20BLAO 1/5 AB>8<>AB8 AB0=:0. !=0G0;0 =C6=> >?@545;8BL 3>4>2CN =>@<C 0<>@B870F88. ;O MB>3> ?5@2>=0G0;L=CN AB>8<>ABL AB0=:0 ?@8<5< 70 100%. >4>20O =>@<0 0<>@B870F88 A>AB028B 20% (100% / 5). !;54>20B5;L=>, 3>4>20O AC<<0 0<>@B870F88 A>AB028B 24 000 @C1. (120 000 @C1. x 20%). !C<<0 565<5AOG=KE 0<>@B870F8>==KE >BG8A;5=89 A>AB028B 2 000 @C1. (24 000 @C1. x 12 <5A.). 65<5AOG=> 2 B5G5=85 5 ;5B 1CE30;B5@  !25BJLNPЪeR:R.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu/jhebheb0J%5CJUaJmHnHuhebhV35CJ\aJ#jhebhV35CJU\aJhsKCJaJhn05CJ aJ hsKhsK5CJ aJ  R ^>\$gdf$a$gdn $dha$gdeb ' % dhgdeb $dha$gd3$a$gdsKr   " $  ξΦmN;;%hebheb5CJaJmHnHu=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu.jhebheb5CJUaJmHnHu1j}hebhd5CJUaJmHnHu       N P R T ξΦmN;;%hebheb5CJaJmHnHu=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu.jhebheb5CJUaJmHnHu1jwhebhd5CJUaJmHnHu     F H J ~ ξΦmN;;%hebheb5CJaJmHnHu=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu.jhebheb5CJUaJmHnHu1jqhebhd5CJUaJmHnHu~   D ξΦmN;;%hebheb5CJaJmHnHu=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu.jhebheb5CJUaJmHnHu1jkhebhd5CJUaJmHnHuD F H L N P R T V 4 H J L ξΦmN=*%hebheb5CJaJmHnHu h_i?0J%5CJaJmHnHu=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu.jhebheb5CJUaJmHnHu1jehebhd5CJUaJmHnHuL 0DFӻlZl;l* h_i?0J%5CJaJmHnHu=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu.jhebheb5CJUaJmHnHu1j_hebhd5CJUaJmHnHu%hebheb5CJaJmHnHuFH|~ռ蔁m[m*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu1jYhebhd5CJUaJmHnHu%hebheb5CJaJmHnHu.jhebheb5CJUaJmHnHuPRTXZ\^`bԫԓlZl;l=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu1jShebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu0248:<>@Bz|~ܫěăp\J\+=jhebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu1jMhebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu h_i?0J%5CJaJmHnHu(<>@tvx|~Ȱȗo\oJ+=j hebhd5>*B*CJUaJmHnHphu"hebheb5CJaJmHnHu%hebheb5CJ\aJmHnHu/jhebheb0J%5CJUaJmHnHuhn5CJaJmHnHu1jG hebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu h_i?0J%5CJaJmHnHu&hebheb0J%5CJaJmHnHubvxz¯~n[I"hebheb5CJaJmHnHu%hebheb5CJ\aJmHnHuhn5CJaJmHnHu1jA hebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu h_i?0J%5CJaJmHnHu&hebheb0J%5CJaJmHnHu/jhebheb0J%5CJUaJmHnHuz|~ȴp`Mȴ;"hebheb5CJaJmHnHu%hebheb5CJ\aJmHnHuhn5CJaJmHnHu1j; hebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu/jhebheb0J%5CJUaJmHnHu=j hebhd5>*B*CJUaJmHnHphuNPRVXZ\^`ȴp`Mȴ;"hebheb5CJaJmHnHu%hebheb5CJ\aJmHnHuhn5CJaJmHnHu1j5 hebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu/jhebheb0J%5CJUaJmHnHu=j hebhd5>*B*CJUaJmHnHphu "$&(`bȴp`Mȴ;"hebheb5CJaJmHnHu%hebheb5CJ\aJmHnHuhn5CJaJmHnHu1j/ hebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu/jhebheb0J%5CJUaJmHnHu=j hebhd5>*B*CJUaJmHnHphubdfz|~ȴp`M<3*hn5CJ aJ hsK5CJ aJ jhebhV3CJU\aJ%hebheb5CJ\aJmHnHuhn5CJaJmHnHu1j)hebhd5CJUaJmHnHu.jhebheb5CJUaJmHnHu%hebheb5CJaJmHnHu&hebheb0J%5CJaJmHnHu/jhebheb0J%5CJUaJmHnHu=j hebhd5>*B*CJUaJmHnHphu @Bb DX x, . B 8"##V%X%% ((ǼǴǬǬǡznzf`UhxhUCJKH hUCJhUCJaJh7)hUCJ]aJh7)hUCJaJhxhUCJhq7CJaJhGhGCJaJhGhUCJaJh_i?CJaJh]GCJaJh]Gh]GCJaJh{)h{)CJaJh!+CJaJhGh!+CJaJhfhnOJQJ^JhnhnOJQJ^J!bHL x. 8"X%% (()<*+,P--$dh`a$gdU$dh`a$gd23:$Sdh`Sa$gdG$Sdh`Sa$gdU$dh`a$gd{)$Sdh`Sa$gd!+(((() )4)P)V)))))*<*>**++$,*,,-N-P-------z.|.....0404363F3񠔠vkh,h,CJaJhr=hUCJaJhUCJaJhChUCJaJhUB*CJaJphh7h)hUB*CJaJph hUCJh h_i?CJhhxhUCJh h>CJ h'5CJ h5$vCJ hftCJ hzCJ hzt3CJ h_pCJhxhUCJ hUCJ)-|.06356h7::H;;<<<u$dh`a$gdN 8gd\m3$a$gdCH$Sdh`Sa$gdpG$dh7$8$H$a$gd^|C$Sdh`Sa$gdU$dh7$8$H$`a$gd,$dh7$8$H$`a$gdU$dh-DM `a$gdU F3H3r3t3555567P78V8X8r88888::::F;;;<<<?.?P?\?^??żŨ՝zpzh]h]h]hG@hNCJaJhNCJaJhOJQJ^JhnhnOJQJ^JhD/OJQJ^JhpGh^|CCJaJhh^|ChUCJaJh^|CCJaJhpGhpGCJ\aJhpGCJ\aJh^|CCJ\aJ h^|CCJh hUCJh h 6CJhhxhUCJhh,h,CJaJhWyCJaJ"<??@@bArAAAAR_kd$$IfFhF P% x %    4 FaF $$1$Ifa$gd$dh1$`a$gd$dh1$`a$gd$dh1$`a$gdN$dh`a$gdN ?@@@@@@@@@@"A`AbAAAxCzCdDfDDDEEEEpFrFGGII J JJӷ鍊uuugh8sgCJOJQJ^JaJhNCJOJQJ^JaJ hPMhN hPMhNCJOJQJ^JaJhLhNCJaJ hLhNCJOJQJ^JaJh:CJOJQJ^JaJhCJOJQJ^JaJhNCJOJQJ^JaJhBaCJOJQJ^JaJ hK#hNCJOJQJ^JaJ"A2BBxCzCCDD_kd;$$IfFXF P% x %    4 FaF $1$IfgdDDDjEpFrF4_kde$$IfFHF P% x %    4 FaF $1$Ifgd_kd$$IfFF P% x %    4 FaFrFFGGGG&JRLOSU~oo~\$dh7$8$H$`a$gdN$dh`a$gdN$dh1$`a$gdN1$gdN_kd$$IfFHF P% x %    4 FaF $1$Ifgd JJ J"J&JOOOOSSSSSTUjUJVLVWW6X8XHXJXzX|XXXXXYY Y"Y0Y2YjYlYYYȽ}rhrrrrrrrrrrrhNOJQJ^Jhs6hNCJaJh[^CJaJh+ CJOJQJ^Jh8sgh8sgCJOJQJ^JhNCJOJQJ^J h}hNCJOJQJ^JaJhhNCJaJhNCJaJ hK#hNCJOJQJ^JaJh?CJOJQJ^JaJ h8sgh8sgCJOJQJ^JaJ(ULVZ~^@ad.e2fHg6h*iRkm0o2q>txu$dh-D1$7$8$H$M `a$gdN$dh-DM `a$gdH$dh7$8$H$`a$gdH$dh7$8$H$`a$gdN$dh1$7$8$H$`a$gdNYYYZ ZZJZLZZZZZZZZZZZZ|^~^^._0_2_>_F_H_P_`@aFaaaaaaaaJbvvkvhHhasCJaJhHhECJaJhHhECJ\aJhHhEB*CJaJphhNB*CJaJphhXhNB*CJaJphho~CJ\aJhXhNCJ\aJhNCJ\aJhX-hNCJ^JaJhX-hNCJaJhNCJaJhs6hNCJaJ(JbNbddd,e.e0e2f4f6h8h*i0iiiiijjjRkTkXkkkkk~lmm8m:mmmmʾ}rfff}ZZZh+QhNCJ\aJhyhNCJ\aJh+QhNCJaJhNCJaJhNCJ\aJhe hNCJ\aJhNCJ^JaJh=hNB*CJaJphh=hNCJaJhNB*CJaJphhHhNB*CJaJphhHhECJaJhHhHB*CJaJphhHhHCJ\aJ#mmmmmmmnnoo,o0oopqrrrrr>tzuuuuuuzv|vչծ˜‹vjbWOhJCJaJh7)hJCJaJhpxCJaJh7)hJCJ]aJh h_ CJaJhnOJQJ^JhnhnOJQJ^Jh7thNCJaJhhasCJaJhhNCJaJhCJ\aJhNCJaJh;hNCJaJhNCJ\aJh+QhNCJ\aJh+QhNCJaJh+QhasCJaJxuzuuu|vy{|Bnnރn$dh1$7$8$H$`a$gd}$dh7$8$H$`a$gdY$dh^`a$gdJ$dh-DM `a$gdJ$dh`a$gd 8`8gdqg$dh7$8$H$`a$gdN |vy yyyzzz:{<{~(,<>Bnln܃ރln ˺˺˯wwwh\hPhYB*CJaJphhB*CJaJphh8sgh8sgB*CJaJphh}h}CJaJh}h}B*CJaJphhwhYCJaJhCJaJh8sgh8sgCJaJhwhJCJaJ!h%NhJB*CJNHaJphh%NhJB*CJaJphh%NhJCJaJh CJaJh9CJaJh h CJaJnʈ$"ڗjp$dh[$\$`a$gdLI$dh`a$gdLI$dh`a$gdLI$dh7$8$H$`a$gdt$dh`a$gdt$dh1$7$8$H$`a$gdf) ʈ̈  blnҒԒ "xڗ^\ǼǼϱti^hhLICJaJh?hLICJaJhDGhLICJaJ hLICJh1hLI5CJaJhLICJaJh1hLICJNHaJh1hLICJaJhr=hLICJaJhsthstCJaJhstCJaJhr=htCJaJhtB*CJaJphh:htB*CJaJphhwhtCJaJ"\`dfjΛЛ JL̟Ο68^`pr &(vûózzrzrjrfhash!(aCJaJhasCJaJhLICJaJhChLICJaJhLIB*CJaJphh7h)hLIB*CJaJphh/BhLICJaJh/BCJaJhRCJaJh/BCJaJmH sH hPACJaJhLIhLICJaJhhLICJaJh&fCJaJh8sgh8sgCJaJ&pJ̟6`(vyy$$7$8$H$Ifa$gdas$dh7$8$H$`a$gdas$dh7$8$H$`a$gdas$dh7$8$H$`a$gdLI$dh-DM `a$gdLI$dh`a$gdPA$dh[$\$`a$gdPA |*,jl¨FHįƯFH^btv|ǻǡǡǡ֙ޙh} hash@g3h@g3h@g3CJaJh7h)ha7CJaJhusshussB*CJaJphhussB*CJaJphh7h)ha7B*CJaJphhLICJaJhChLICJaJhasCJaJhWhas hashas6ve$$7$8$H$Ifa$gdW $7$8$H$Ifgdaszkd$$Ifl0!h t0644 lave$$7$8$H$Ifa$gdW $7$8$H$Ifgdaszkd$$Ifl0!h t0644 la~ve$$7$8$H$Ifa$gdW $7$8$H$IfgdaszkdM$$Ifl0!h t0644 la¨Hbq^GGG^$dh-DM `a$gda7$dh7$8$H$`a$gdLI$dh7$8$H$`a$gdaszkd$$Ifl0!h t0644 labzM? $7$8$H$Ifgdzkd $$Ifl0t" t0644 la$$7$8$H$Ifa$gd$dh7$8$H$`a$gd@g3$dh7$8$H$`a$gd@g3vve$$7$8$H$Ifa$gd $7$8$H$Ifgdzkdj$$Ifl0t" t0644 lave$$7$8$H$Ifa$gd $7$8$H$Ifgdzkd$$Ifl0t" t0644 la^`Ĵƴr46^ҷyqjcjc[hu#CJaJ h0R+hh) hpxhh)h0R+CJaJhg"h"vCJOJQJaJhD4)CJaJhg"hyCJaJh"vh"vCJOJQJaJh"vh"v0JCJaJh"vh"vCJaJh"vCJaJhh)CJaJh jCJaJhLICJaJhChLICJaJh%CJaJ hash@g3h@g3 qq^^^MM$dh`a$gd"v$dh7$8$H$`a$gdh)$dh7$8$H$`a$gdLIzkd($$Ifl0t" t0644 laҸ4$$Ifa$gdI"$$Ifa$gdI"$dh7$8$H$`a$gd0R+$dh7$8$H$`a$gd0R+468:L^qhhZZ$$Ifa$gdI" $IfgdI"kd$$Ifl4FD%@ p06    44 lalf4^`ƹ̹^PBBB$$Ifa$gdI"$$Ifa$gdI"kdR$$Ifl4\ !D%880644 lalf4̹ι0rx~aSEEE$$Ifa$gdI"$$Ifa$gdI"kd$$Ifl\ !D%@ 880644 lal~JaSEEE$$Ifa$gdI"$$Ifa$gdI"kd$$Ifl\ !D%@ 880644 lal0JP^aSEEE$$Ifa$gdI"$$Ifa$gdI"kd$$Ifl\ !D%@ 880644 lal^`j(aSEEEE$$Ifa$gdI"$$Ifa$gdI"kdf$$Ifl\ !D%@ 880644 lal(*ھ aSEEE$$Ifa$gdI"$$Ifa$gdI"kd)$$Ifl\ !D%@ 880644 lalbaSEEEE$$Ifa$gdI"$$Ifa$gdI"kd$$Ifl\ !D%@ 880644 lal$*_QCCC$$Ifa$gdI"$$Ifa$gdI"kd$$Iflz\ !D%@ 880644 lal*,zaSEEE$$Ifa$gdI"$$Ifa$gdI"kdv$$Ifl\ !D%@ 880644 lalB_H11$dh-DM `a$gddy$dh-DM `a$gdLIkd9$$Ifl'\ !D%@ 880644 lalB|:Z` o$dh-DM `a$gd"M$dh7$8$H$`a$gd"M$dh-DM `a$gd .$dh7$8$H$`a$gd .$dh-DM `a$gddy$$ & Fdh-D1$7$8$H$M ^`a$gddy "&468:02TVZ 𾳫}uj_W_WOh xCJaJhJCJaJhyhJCJaJhJhJCJaJhCJaJh"Mh!CJaJh"Mh"MCJaJhsCJaJhAF CJaJhpxCJaJhCJaJh .h .CJaJhdyB*CJaJphhg"B*CJaJphhyhyB*CJaJphh7h)hdyCJaJh7h)hdyB*CJaJph "$>"NZh $$Ifa$gdl; $Ifgdl;!$ Sdh-D1$7$8$H$M `a$gdy!$ Sdh-D1$7$8$H$M `a$gd$dh-DM `a$gd "$6>  jl"$$&46:<HLdf"$~@Bhl;h"MB*phhl;h"M:B*ph hl;hl;h hl;h"Mheh"MCJaJhyhyCJaJhCJaJh"MCJaJh"MhCJaJhCJaJ;hjt7%$-DIfM gdl;<kd$$If(4%%%4 (a(f4$$-DIfM a$gdl;ukd$$If(4\ !% s8R%4 (a(f4$6<JLfbukdB$$If(4\@ !%@ H8R%4 (a(f4$$-DIfM a$gdl;$-DIfM gdl; $zzee$$-DIfM a$gdl;$-DIfM gdl;rkd$$If(\@ !%@ H8R%4 (a(zzee$$-DIfM a$gdl;$-DIfM gdl;rkd$$If(\@ !%@ H8R%4 (a(zzzzee$$-DIfM a$gdl;$-DIfM gdl;rkd[ $$If(\@ !%@ H8R%4 (a((,dfRTXZ^b~.046:>@`b^`txȹuhoAht'\CJaJht'\CJaJhCJaJhbhU6CJaJhLICJaJhChLICJaJh<h<CJaJh<h<B*CJaJphh.h"MCJhl;h"M:B*ph hl;h"Mhl;h"MB*phhl;h"MB*mH phsH .*,ft7%$-DIfM gdl;<kd!$$If(4%%%4 (a(f4$$-DIfM a$gdl;ukd !$$If(4\@ !%@ H8R%4 (a(f4fTZ`b06<erkdb"$$If(\@ !%@ H8R%4 (a($$-DIfM a$gdl;$-DIfM gdl;<>@b}hQ@dh1$^`gdb$dh-DM `a$gdLI$dh1$7$8$H$`a$gd<$dh`a$gd"MrkdK#$$If( \@ !%@ H8R%4 (a(bdfHLHJbdhjnr "&*lnbdhjnrĹ h_5hhU6h_5hhU6B*phhehCJaJhoAhq5CJaJhCJaJhbhU6CJaJhoAht'\CJaJht'\CJaJFfEbkd#$$If(4F\ $\ ,2$    4 (a(f4$$-DIfM a$gd_5h!$ Sdh-D1$7$8$H$M `a$gd!$ Sdh-D1$7$8$H$M `a$gdJhukd$$$If(4\\ h!$22R$4 (a(f4$$-DIfM a$gd_5h $$Ifa$gd_5hJL$$-DIfM a$gd_5h$-DIfM gd_5h9kd%$$If(3$$$4 (a(Jzzee$$-DIfM a$gd_5h$-DIfM gd_5hrkd?&$$If(\\ h!$\ ,R$4 (a(djpzzee$$-DIfM a$gd_5h$-DIfM gd_5hrkd&$$If(\\ h!$\ ,R$4 (a(pr"(zzee$$-DIfM a$gd_5h$-DIfM gd_5hrkd'$$If(\\ h!$\ ,R$4 (a((*nzzee$$-DIfM a$gd_5h$-DIfM gd_5hrkdR($$If(\\ h!$\ ,R$4 (a(djpzzee$$-DIfM a$gd_5h$-DIfM gd_5hrkd)$$If(\\ h!$\ ,R$4 (a(pr$zzee$$-DIfM a$gd_5h$-DIfM gd_5hrkd)$$If(\\ h!$\ ,R$4 (a("&(TVvxnpPR jlnprt:<fhtthxXhxXCJaJhxXCJaJhoh_ CJaJhCCJaJhohoCJaJh_ hnOJQJ^JhnhnOJQJ^Jh]h CJaJh]h]CJNHaJh]h]CJaJh hFCJaJh_5hhU6B*ph h_5hhU6-$&(}h^VGGG$dh`a$gdWdhgdW $8`8gdW$dh^`a$gdW$dh`a$gd rkde*$$If(\\ h!$\ ,R$4 (a(nPx:fz$dh`a$gd%1$dh[$\$`a$gdo$dh[$\$`a$gdW$dh`a$gdWhz|r~      8:rtvxz|~BF❨zh@ECJaJhCCJaJh0CJaJhR^h_ CJaJhR^hR^CJaJhR^CJaJhTz:CJaJmH sH hTz:hTz:CJaJh%1CJaJh13hoCJaJh13CJaJhxXCJaJh13h13CJaJhohoCJaJ/<n    8~^>$<$dh7$8$H$`a$gdl6&$dh[$\$`a$gdo$dh`a$gd'Y$dh`a$gdo$dh7$8$H$`a$gdoFNPZ\^BD"$8:^`d*NTrȸްިhH) ht hashl6&hl6&h/CJaJhl6&CJaJhoCJaJh16CJaJhodpCJaJhCJaJh'Yh'YCJaJhoh_ CJaJhohoCJaJh@ECJaJmH sH h@Eh@ECJaJ4<PR`R $7$8$H$Ifgdzkd+$$Ifl0d% t0644 la$$7$8$H$Ifa$gd$dh7$8$H$`a$gdl6&RTve$$7$8$H$Ifa$gd $7$8$H$Ifgdzkdu+$$Ifl0d% t0644 lave$$7$8$H$Ifa$gd $7$8$H$Ifgdzkd+$$Ifl0d% t0644 laP"$:>@46     t###J$b$d$f$v$x$z$|$$%%%ĵum^Zhphph~4B*CJaJphh~4CJaJhpB*CJaJphh;B*CJaJphh&cB*CJaJmH phsH h&cB*CJaJphh~4B*CJaJphhphpB*CJaJphhph'YCJaJhoh]PQ hash]PQ hashPhPhPCJaJ hashl6&ht hl6&"$<q^MM$$7$8$H$Ifa$gd$dh7$8$H$`a$gdP$dh7$8$H$`a$gdPzkd3,$$Ifl0d% t0644 la<>@vv $7$8$H$Ifgdzkd,$$Ifl0%| t0644 la6 vvv $7$8$H$Ifgdzkd,$$Ifl0%| t0644 la    vv $7$8$H$IfgdzkdP-$$Ifl0%| t0644 la   2!b!!!"8#t#|mmmmmmm$dh`a$gdp$a$gdozkd-$$Ifl0%| t0644 la t#|$$%%&%8%`%b%%$$-DIfM a$gd. -DM gdp$dh-DM `a$gdYyx$dh7$8$H$`a$gd~4$dh-DM `a$gdp %$%&%6%8%^%b%%%%%%%%%%%%%%%>&B&&&&&&&''''''''*(,(.(2(4(@(D(n(r(t(v(x(z(|(~((((())))))))x*z*~***پ³ h.h;h.h;B*phh$1( h.h PhpB*phh;B*ph h.hph.hpB*phh hp5h hp5B*phD%%%%%%$$-DIfM a$gd.bkd.$$If(4F % %    4 (a(f4%%%%%%tttt$$-DIfM a$gd.ukd.$$If(4\ C"% S%4 (a(f4%%@&B&&w=+$-DIfM gd.9kd0$$If(%%%4 (a($$-DIfM a$gd.rkd/$$If(\ C"% S%4 (a(&''''',(.(4(B(bukd0$$If(4\ C"% S%4 (a(f4$$-DIfM a$gd.$-DIfM gd. B(D(p(r(v(z@+$$-DIfM a$gdx9kdV2$$If(%%%4 (a($-DIfM gd$1(rkd1$$If(\ C"% S%4 (a(v(z(~(((()))weePP$$-DIfM a$gd.$-DIfM gd.rkd2$$If(\ C"% S%4 (a($$-DIfM a$gdx)))z***zzee$$-DIfM a$gd.$-DIfM gd.rkdv3$$If(\ C"% S%4 (a(***+++zzee$$-DIfM a$gd.$-DIfM gd.rkd'4$$If(\ C"% S%4 (a(****++++++&,(,,,,,,,,,------(.,.T.V.////////000000N1R1z1|1r2t2x2z2~2222$3&3333333&4(4*4444444445555264686:6>6B6h.hpmH sH h.hpB*mH phsH h.hpB*ph h.hpT++(,,,,zzee$$-DIfM a$gd.$-DIfM gd.rkd4$$If(s\ C"% S%4 (a(,,,---zzee$$-DIfM a$gd.$-DIfM gd.rkd5$$If(\ C"% S%4 (a(--*.,.V.w=+$-DIfM gd.9kd6$$If(*%%%4 (a($$-DIfM a$gd.rkd:6$$If(\ C"% S%4 (a(V./////000erkdZ7$$If(s\ C"% S%4 (a($$-DIfM a$gd.$-DIfM gd.00P1R1|1w=+$-DIfM gd.9kd8$$If(*%%%4 (a($$-DIfM a$gd.rkd 8$$If(\ C"% S%4 (a(|1t2z2222erkd+9$$If(\ C"% S%4 (a($$-DIfM a$gd.$-DIfM gd.22&3333$$-DIfM a$gd.$-DIfM gd.9kd9$$If(c%%%4 (a(33(4*4444zzzee$$-DIfM a$gd.$-DIfM gd.rkdK:$$If(\ C"% S%4 (a(444444wwww$$-DIfM a$gd.rkd:$$If(\ C"% S%4 (a(444555zzee$$-DIfM a$gd.$-DIfM gd.rkd;$$If(\ C"% S%4 (a(55546:6@6zzee$$-DIfM a$gd.$-DIfM gd.rkdl<$$If()\ C"% S%4 (a(@6B66666zzee$$-DIfM a$gd.$-DIfM gd.rkd+=$$If(\ C"% S%4 (a(B666666666Z7\777777778X899 : :x::<<=?? ?$?:@ABBhDDDDDDDļļıuh&ch0LCJaJhE\CJaJh&ch&cCJaJh&cCJaJh0Lh}CJaJh>h}CJaJh>h0LCJaJhh>CJaJh0LCJaJh0Lh0LCJaJh0LhoCJaJ h.hph.hpB*ph+66\7777zzee$$-DIfM a$gd.$-DIfM gd.rkd=$$If(\ C"% S%4 (a(7779 :x::;}}jj[E$dh[$\$`a$gd0L$hdh`ha$gd0L$hhdh^h`ha$gd0L$dh`a$gd0Lrkd>$$If(j\ C"% S%4 (a(;<=X>>:@ABnBBDpEFFNGGGIXKK|L$dh`a$gd'$dh`a$gd}$dh7$8$H$`a$gd}$dh7$8$H$`a$gd>$dh`a$gd0L|LL2QTTVTXTrTTT U2U4UdU$$-DIfM a$gd$dh-DM `a$gdw$dh7$8$H$`a$gdw$dh[$\$`a$gd'$dh`a$gd' DQQBSST6T8T:TLTNTTTXTrTTTTTTTU U0U4UbUjUtUvUUUUU(V*VVVVVVVVVWWWWWWW徲||||||||| h.ha*h.ha*B*phh h@5h h@5B*phhphwB*CJaJphh?oB*CJaJphhwB*CJaJphh* CJaJhYhYCJaJhYCJaJhwCJaJhVCJaJh'h@CJaJ0dUfUhUjUvUU$$-DIfM a$gdbkd>?$$If(4FO%O%    4 (a(f4UUUU*Vt:($-DIfM gd9kd@$$If(Z%%%4 (a($$-DIfM a$gdukd@$$If(4\OC"%OS%4 (a(f4*VVVVVVWWWerkdmA$$If(\OC"%OS%4 (a($$-DIfM a$gd$-DIfM gdWWWtXzXXzzee$$-DIfM a$gd$-DIfM gdrkdB$$If(\OC"%OS%4 (a(WWrXtXxXzX~XXXXDYFYJYLYPYTYlYnYYYYYYYZ ZZZZZZZZ[[.[0[B^D^$_8_:_<_H____R`f`ǿh_i?OJQJ^JhBSOJQJ^JhnhnOJQJ^JhD/OJQJ^Jh^hFDIh"CJaJh_i?CJaJhIXCJaJh^CJaJh=CJaJhFDIhFDICJaJha*h.ha*B*ph h.ha*0XXXFYLYRYzzee$$-DIfM a$gd$-DIfM gdrkdB$$If(\OC"%OS%4 (a(RYTYnYYYYzzee$$-DIfM a$gd$-DIfM gdrkdC$$If(\OC"%OS%4 (a(YY ZZZZzzee$$-DIfM a$gd$-DIfM gdrkd1D$$If(\OC"%OS%4 (a(ZZZD^:_<__h`j`xxshYQdhgd2+0$8dh^8a$gd( $dha$gd(gd_ $dh`a$gdFDIgdorkdD$$If(\OC"%OS%4 (a(f`h`j```.a0aparaa bbbcc ddd*dddeeBfDfff|g~ggnjl6mFmJmhm|mooooojpppߺ{u hOaJ"jhOCJUaJmHnHu"jhi|CJUaJmHnHuh_i?CJaJhHUCJaJh_hOCJaJhOCJaJ!hxh'PB*CJNHaJphh_i?B*CJaJphhxh'PB*CJaJphh_ CJaJhnOJQJ^J+j`adgghThjii4jjjjjrkkBldllJmnoojp $dha$gdi|$dh^`a$gdO$dh`a$gdO$dh`a$gd'Ppprpxppppp4qHqu.|~ʄ̄΄PdfζymbZbZRZh^dCJaJhCJaJh'4hCJaJh'4hCJ\aJhCJ\aJhnOJQJ^Jh_i?OJQJ^JhnhnOJQJ^J h_ h_ h ?B*CJaJphhWB*CJaJphh_i?B*CJaJphhxh'PB*CJaJphhOCJaJh_i?CJaJhO CJaJheIShOCJaJjppqrtuuPwxH{.~|~̄΄$dh7$8$H$`a$gd$a$gdngd_ $dh7$8$H$`a$gd'P$dh`a$gd'P$dh`a$gdO$dh`a$gdi|bRŒr̍&\&$dh`a$gd$dh`a$gdr$dh7$8$H$`a$gd$dh7$8$H$`a$gd^dΈЈ܈ 0>Xl҉ԉ܉މtv~Ί`bBDPRŒ46>@prʍ̍²h"B*CJaJphh#$MB*CJaJphhYB*CJaJphhB*CJaJmH phsH hB*CJaJphh_i?B*CJaJphhrB*CJaJphhhB*CJaJphhhCJaJ8̍ЎҎڎ܎ގ$j~ȏ8LГړ&(\^$ҚԚ 嶮}u}u}u}hB3CJaJhDmhB3CJaJhDmhCJaJhcBhCJaJhCJaJh_i?CJaJh_ CJaJhDmhCJaJh_i?B*CJaJphhoB*CJaJphhB*CJaJphhhCJaJhhB*CJaJph.Қ 2z̠nVn$$Ifa$gd~M$dh`a$gd|QR$dh`a$gd $dh`a$gdF$dh`a$gd$dh`a$gdB3 "26&6rx|ʠΠlpTXXln"$PRսݒwohoh hhXRhhXR5hXRh CJaJh|QRCJaJh CJaJh^dCJaJhGryCJaJhCJaJhXRhXRCJaJhFCJaJhhCJaJhkB@CJaJhCJaJh_i?CJaJhXRCJaJhmXCJaJhDmhB3CJaJhB3CJaJ("$&(:@NEE $Ifgd~MkdE$$Ifl4;\.| %N0%644 lalf4$$Ifa$gd~M@NPR2$$$Ifa$gd~Mkd}F$$Ifl4[r.| %n0%644 lalf4 $Ifgd~M$$Ifa$gd~M&,2@B4kd}G$$Iflr.| %n0%644 lal $$Ifa$gd($$Ifa$gd~MR2@@N PXpr 4HX &(.ܶ·····h^dCJaJh}+wCJaJhWhWCJaJhUXCJaJhuCJaJh_i?CJaJhY@CJaJhXRCJaJ hh(h(hl0 hhl0AB $$Ifa$gd($$Ifa$gd~M$$Ifa$gd~M 4:@N@222$$Ifa$gd~M$$Ifa$gd~MkddH$$Iflr.| %n0%644 lal@NPħB4&$$Ifa$gd~M$$Ifa$gd~MkdKI$$Iflr.| %n0%644 lal $$Ifa$gd(  4kd2J$$Iflr.| %n0%644 lal $$Ifa$gd($$Ifa$gd~M  $$Ifa$gd($$Ifa$gd~M$$Ifa$gd~M¨|N@222$$Ifa$gd~M$$Ifa$gd~MkdK$$Iflr.| %n0%644 lal©FB4&$$Ifa$gd~M$$Ifa$gd~MkdL$$Iflr.| %n0%644 lal $$Ifa$gd(4kdL$$Iflr.| %n0%644 lal $$Ifa$gd($$Ifa$gd~M $$Ifa$gd($$Ifa$gd~M$$Ifa$gd~MN@222$$Ifa$gd~M$$Ifa$gd~MkdM$$Iflr.| %n0%644 lalfB4&$$Ifa$gd~M$$Ifa$gd~MkdN$$Iflr.| %n0%644 lal $$Ifa$gd(4kdO$$Iflr.| %n0%644 lal $$Ifa$gd($$Ifa$gd~M8>DJPX $$Ifa$gd($$Ifa$gd~M$$Ifa$gd~MXZޭ N@222$$Ifa$gd~M$$Ifa$gd~MkdP$$Iflr.| %n0%644 lal ":B4&$$Ifa$gd~M$$Ifa$gd~MkdjQ$$Iflr.| %n0%644 lal $$Ifa$gd(4kdQR$$Iflr.| %n0%644 lal $$Ifa$gd($$Ifa$gd~MX $$Ifa$gd($$Ifa$gd~M$$Ifa$gd~MrN@222$$Ifa$gd~M$$Ifa$gd~Mkd8S$$Iflr.| %n0%644 lalB33$dh`a$gdkdT$$Iflr.| %n0%644 lal $$Ifa$gd(ȷ$$Ifa$gdd2%$dh`a$gdC$dh`a$gdC$dh`a$gdUXn$&¸ĸȸʸָظFJLTVbd$&,02<>,.,>B𼩼𼡙h2h2B*CJaJphh}UDh2CJaJh2CJaJh}UDCJaJh}UDh6^CJaJh1+LCJaJh}UDh}UDCJaJ hChCh_i?hC hhChhC5hXRhCCJaJh_i?CJaJhCCJaJ0"$ofXXXf$$Ifa$gdd2% $Ifgdd2%kdU$$Ifl4;F %N0%6    44 lalf4$&ĸʸָ\N@@4 $$Ifa$gdd2%$$Ifa$gdd2%$$Ifa$gdd2%kdU$$Ifl4[\| %n0%644 lalf4ָظFLVbaSEE9 $$Ifa$gdd2%$$Ifa$gdd2%$$Ifa$gdd2%kdV$$Ifl\| %n0%644 lalbd&,2<aSEE9 $$Ifa$gdd2%$$Ifa$gdd2%$$Ifa$gdd2%kdW$$Ifl\| %n0%644 lal<>aSEE9 $$Ifa$gdd2%$$Ifa$gdd2%$$Ifa$gdd2%kd\X$$Ifl\| %n0%644 lal`flxaSEE9 $$Ifa$gdd2%$$Ifa$gdd2%$$Ifa$gdd2%kd-Y$$Ifl\| %n0%644 lalxzƻ̻һܻaSEE9 $$Ifa$gdd2%$$Ifa$gdd2%$$Ifa$gdd2%kdY$$Ifl\| %n0%644 lalܻ޻"*aSEE9 $$Ifa$gdd2%$$Ifa$gdd2%$$Ifa$gdd2%kdZ$$Ifl\| %n0%644 lal*,.@aN?????$dh`a$gd}UD$dh7$8$H$`a$gdWkd[$$Ifl\| %n0%644 lal6>0DVDDIJJ0K\KK$dh`a$gdK$dh7$8$H$`a$gd2$ 8dh`a$gd}UD$dh`a$gd}UDD.D0DVDDDDD~EEEE2>4:C: 515B 20 @548B 02 - 2000 @C1. - =0G8A;5=0 0<>@B870F8O AB0=:0 70 >BG5B=K9 <5AOF.  <0@B5 2005 3>40 >@30=870F8O ?@>405B 70 38 350 @C1;59 (2 B>< G8A;5 ! 5 850 @C1;59) AB0=>:. 5@2>=0G0;L=0O AB>8<>ABL AB0=:0 A>AB02;O5B 90 000 @C1;59. !@>: ?>;57=>3> 8A?>;L7>20=8O AB0=:0  6 ;5B, D0:B8G5A:89 A@>: M:A?;C0B0F88  4 3>40, AC<<0 =0G8A;5==>9 0<>@B870F88  60 000 @C1;59. "@0=A?>@B=K5 @0AE>4K ?> 4>AB02:5 >1>@C4>20=8O ?>:C?0B5;N A>AB028;8 1 888 @C1;59, 2:;NG0O !. >AB02:0 1K;0 ?@>872545=0 A8;0<8 AB>@>==59 >@30=870F88. !>3;0A=> CG5B=>9 ?>;8B8:5 >@30=870F88  !25B >1O70==>ABL ?> C?;0B5 ! 2>7=8:05B ?> <5@5 >B3@C7:8, 4>E>4K 8 @0AE>4K 2 F5;OE =0;>3>>1;>65=8O ?@81K;8 >?@545;ONBAO ?> <5B>4C =0G8A;5=8O (B01;. 2.3). ;O >B@065=8O >?5@0F89 2 1CE30;B5@A:>< CG5B5  !25B 1C45< 8A?>;L7>20BL A;54CNI85 =08<5=>20=8O AC1AG5B>2: 01-1 A=>2=K5 A@54AB20 2 >@30=870F88; 01-2 K1KB85 >A=>2=KE A@54AB2; 91-1 @>G85 4>E>4K; 91-2 @>G85 @0AE>4K. "01;8F0 2.3 50;870F8O AB0=:0  !25B >@@5A?>=45=F8O AG5B>2!C<<0, @C1;59!>45@60=85 >?5@0F89515B@548B7691-139 000B@065=0 704>;65==>ABL ?>:C?0B5;O 70 ?@>40==K9 AB0=>:91-2686 5000G8A;5= ! ?> @50;870F88 AB0=:001-201-190000B@065=> 2K1KB85 AB0=:00201-260 000!?8A0=0 =0G8A;5==0O AC<<0 0<>@B870F8891-201-230 000!?8A0=0 >AB0B>G=0O AB>8<>ABL ?@>40==>3> AB0=:0 (90000  60000)91-2601 600!?8A0=K B@0=A?>@B=K5 @0AE>4K ?> 4>AB02:5 AB0=:0 ?>:C?0B5;N1960320B@065=0 AC<<0 !, ?>4;560I0O C?;0B5 B@0=A?>@B=>9 >@30=870F88517639 000>30H5=0 704>;65==>ABL ?>:C?0B5;O 70 ?@>40==K9 AB0=>: @8 1572>7<574=>9 ?5@540G5 >1J5:B0 >A=>2=KE A@54AB2 1CE30;B5@8O ?@54?@8OB8O 2K?>;=O5B A;54CNI85 >?5@0F88.  !25B ?5@5405B ?> 4>3>2>@C 40@5=8O :><?LNB5@, 8A?>;L7C5<K9 2 C?@02;5=G5A:8E F5;OE, 48@5:B>@C. !B>8<>ABL :><?LNB5@0 A>AB02;O5B 18 480 @C1;59. @8 ?@8=OB88 :><?LNB5@0 : CG5BC CAB0=>2;5= A@>: 53> ?>;57=>3> 8A?>;L7>20=8O 4 3>40.  F5;OE 1CE30;B5@A:>3> CG5B0 0<>@B870F8O =0G8A;O5BAO ;8=59=K< A?>A>1><. !C<<0 =0:>?;5==>9 0<>@B870F88 =0 <><5=B ?5@540G8 :><?LNB5@0 A>AB02;O5B 6 160 @C1;59 (B01;.2.4) "01;8F0 2.4 572>7<574=0O ?5@540G0 :><?LNB5@0  !25B >@@5A?>=45=F8O AG5B>2!C<<0, @C1;59!>45@60=85 >?5@0F89515B@548B02016 160!?8A0=0 AC<<0 =0G8A;5==>9 0<>@B870F8891-20112 320!?8A0=0 >AB0B>G=0O AB>8<>ABL ?5@540==>3> :><?LNB5@091-2682 2180G8A;5= ! (12 320 @C1;59 E 18%)9991-214 538!?8A0= C1KB>: >B 1572>7<574=>3> 2K1KB8O :><?LNB5@0 (12 320 @C1;59 + 2 218 @C1;59) #1KB>: >B 1572>7<574=>9 ?5@540G8 >1J5:B0 >A=>2=KE A@54AB2 =0;>3>>1;0305<CN ?@81K;L >@30=870F88 =5 C<5=LH05B (?.16 AB.270  $) [22, c. 76].  A>>B25BAB288 A ?C=:B>< 29 # 6/01 AB>8<>ABL 2K1K20NI53> >1J5:B0 >A=>2=KE A@54AB2 ?>4;568B A?8A0=8N A 1CE30;B5@A:>3> CG5B0. 0AE>4K >B A?8A0=8O >A=>2=>3> A@54AB20 A 1CE30;B5@A:>3> CG5B0 O2;ONBAO >?5@0F8>==K<8 @0AE>40<8 A>3;0A=> ?C=:BC 11 # 10/99. !;54C5B >B<5B8BL, GB> 2K1KB85 >A=>2=KE A@54AB2 =0 ?@54?@8OB88 >ACI5AB2;O5BAO 25@=>, 8 2 A>>B25BAB288 A 70:>=>40B5;LAB2><. 4=0:> C 1>;LH8=AB20 >AA89A:8E 1CE30;B5@>2 =5@54:> 2>7=8:0NB ?@>1;5<K 8 2>?@>AK 2 >1;0AB8 2K1KB8O >A=>2=KE A@54AB2. >340 D8@<0 ?@>405B A2>8 >A=>2=K5 A@54AB20, 1CE30;B5@ 70G0ABCN AB0;:8205BAO A @07;8G8O<8 <564C 1CE30;B5@A:8< 8 =0;>3>2K< CG5B>< B0:8E A45;>:. -B8 @07;8G8O >1@07CNBAO 2 42CE A;CG0OE. 5@2K9 - 1CE30;B5@A:0O >AB0B>G=0O AB>8<>ABL @50;87>20==>3> >1J5:B0 =5 A>2?0405B A 53> =0;>3>2>9 AB>8<>ABLN.  2B>@>9 A;CG09 - >A=>2=>5 A@54AB2> ?@>40=> A C1KB:><. @81K;L >B ?@>4068 >A=>2=>3> A@54AB20 - MB> @07=8F0 <564C ?>;CG5==>9 2K@CG:>9 8 >AB0B>G=>9 AB>8<>ABLN @50;87>20==>3> >1J5:B0. CE30;B5@A:0O 2K@CG:0 >1KG=> A>2?0405B A 40==K<8 =0;>3>2>3> CG5B0.  2>B @0AE>645=8O <564C 1CE30;B5@A:>9 8 =0;>3>2>9 >AB0B>G=>9 AB>8<>ABLN 8<CI5AB20 2AB@5G0NBAO G0AB>. @>8AE>48B MB> 87-70 @07;8G89 2 ?5@2>=0G0;L=>9 AB>8<>AB8 >1J5:B>2, 2 A@>:0E 8E ?>;57=>3> 8A?>;L7>20=8O 8;8 A?>A>10E =0G8A;5=8O 0<>@B870F88.  ?C=:B5 3 AB0BL8 268 0;>3>2>3> :>45:A0 $ CAB0=>2;5=K >A>1K5 ?@028;0, ?> :>B>@K< =C6=> A?8AK20BL C1KB>: >B ?@>4068 >A=>2=KE A@54AB2. 3> 45;OB =0 @02=K5 G0AB8 8 565<5AOG=> 2:;NG0NB 8E 2 ?@>G85 @0AE>4K. 5;0NB MB> 2 B5G5=85 ?5@8>40, @02=>3> @07=8F5 <564C A@>:>< ?>;57=>3> 8A?>;L7>20=8O @50;87>20==>3> >1J5:B0 8 B5< 2@5<5=5<, :>B>@>5 >= =0E>48;AO 2 M:A?;C0B0F88.  1CE30;B5@A:>< 65 CG5B5 B0:>3> ?@028;0 =5B. "0< C1KB>: >B ?@>4068 >A=>2=>3> A@54AB20 C<5=LH05B ?@81K;L B>3> <5AOF0, 2 :>B>@>< @50;87>20= 40==K9 >1J5:B. 0 MB> C:070=> 2 ?C=:B5 31 >;>65=8O ?> 1CE30;B5@A:><C CG5BC "#G5B >A=>2=KE A@54AB2" (# 6/01), CB25@645==>3> ?@8:07>< 8=D8=0 >AA88 >B 30 <0@B0 2001 3. N 26=.  <>6=> ;8 871560BL @07;8G89 <564C 1CE30;B5@A:8< 8 =0;>3>2K< CG5B>< C1KB:>2 >B ?@>4068 >A=>2=KE A@54AB2? >60;C9, 548=AB25==K9 2KE>4 - MB> ?>4>3=0BL 1CE30;B5@A:85 ?@028;0 ?>4 =0;>3>2K5. ;O MB>3> =C6=> ?@>?8A0BL 2 CG5B=>9 ?>;8B8:5, GB> 2 1CECG5B5 C1KB>: >B ?@>4068 >A=>2=KE A@54AB2 >B=>A8BAO =0 AG5B 97 " 0AE>4K 1C4CI8E ?5@8>4>2", 0 70B5< A?8AK205BAO B0:, :0: C:070=> 2 ?C=:B5 3 AB0BL8 268 0;>3>2>3> :>45:A0 $ [41, A.32]. 2.3 #G5B =5<0B5@80;L=KE 0:B82>2 2  !25B 0 ?@028;L=>5 8 ?>;=>5 >D>@<;5=85 2A5E =5>1E>48<KE 4>:C<5=B>2 A;54C5B >1@0B8BL >A>1>5 2=8<0=85, ?>A:>;L:C >=8 O2;ONBAO =5 B>;L:> >A=>20=85< 4;O >B@065=8O A>>B25BAB2CNI8E 70?8A59 =0 AG5B0E 1CE30;B5@A:>3> CG5B0, => 8 A;C60B ?>4B25@645=85< A>25@H5=8O E>7O9AB25==>9 >?5@0F88, :>B>@0O B5< 8;8 8=K< >1@07>< 4>;6=0 1KBL CGB5=0 4;O F5;59 =0;>3>>1;>65=8O. 0: C65 1K;> >B<5G5=> 2 CG5B=>9 ?>;8B8:5  !25B 4;O CG5B0 =5<0B5@80;L=KE 0:B82>2 A>AB02;O5BAO :0@B>G:0 CG5B0  (?> D>@<5 ! -1). 0@B>G:C >D>@<;ONB 2 >4=>< M:75<?;O@5 =0 :064K9 >1J5:B =5<0B5@80;L=KE 0:B82>2. 0@B>G:C 70?>;=O5B 1CE30;B5@ =0 >A=>20=88 4>:C<5=B>2 >1 >?@8E>4>20=88 >1J5:B0 =5<0B5@80;L=KE 0:B82>2. 0AA<>B@8< 70?>;=5=85 :0@B>G:8 =0 ?@8<5@5 (@8;>65=85 5).  !25B ?@8>1@5;> :><?LNB5@=CN ?@>3@0<<C !<5B0, 70?;0B82 70000 @C1. (2 B>< G8A;5 ! - 10678 @C1.). !>3;0A=> 4>3>2>@C 8A:;NG8B5;L=>5 02B>@A:>5 ?@02> =0 MBC ?@>3@0<<C >AB05BAO C D8@<K-@07@01>BG8:0, 0 !25B ?>;CG8; ;8HL ?@02> 8A?>;L7>20BL MBC ?@>3@0<<C 4;O 02B><0B870F88 A2>53> ?@>872>4AB25==>3> >B45;0. B@078< MB8 >?5@0F88 1CE30;B5@A:8<8 ?@>2>4:0<8: 515B 002 - 70000 @C1. - >B@065=0 AB>8<>ABL ?@>3@0<<K !<5B0, ?>;CG5==>3> !25B 2 ?>;L7>20=85 (2 CA;>2=>9 >F5=:5); 515B 97 @548B 60 - 59322@C1. (70000 - 10678) - >B@065= ?;0B56 70 ?@02> 8A?>;L7>20=8O ?@>3@0<<K (157 !); 515B 19 @548B 60 - 10678 @C1. - CGB5= !; 515B 68 AC1AG5B 0AG5BK ?> ! @548B 19 - 10678 @C1. - ?@>872545= =0;>3>2K9 2KG5B. !@>: 8A?>;L7>20=8O ?@>3@0<<K 4>3>2>@>< =5 >3@0=8G5=, >4=0:>  !25B A>18@05BAO 8A?>;L7>20BL MBC ?@>3@0<<C 2 B5G5=85 10 ;5B. !>>B25BAB2CNI55 @0A?>@O65=85 8740; 48@5:B>@ !25B. 65<5AOG=> 1CE30;B5@ 1C45B 45;0BL ?@>2>4:C: 515B 26 @548B 97 - 494 @C1. (59322 @C1. : 10 ;5B : 12 <5A.) - A>>B25BAB2CNI0O G0ABL @0AE>4>2 1C4CI8E ?5@8>4>2 CGB5=0 2 @0AE>40E >BG5B=>3> ?5@8>40 (B0: :0: 2 CG5B=>9 ?>;8B8:5 >3>2>@5=> CA;>285 ;8=59=>3> A?>A>10 =0G8A;5=8O 0<>@B870F88 =5<0B5@80;L=KE 0:B82>2). > >:>=G0=88 A@>:0 8A?>;L7>20=8O ?@>3@0<<K 1CE30;B5@ A45;05B ?@>2>4:C: @548B 002 - 70000 @C1. - A?8A0=0 AB>8<>ABL ?@>3@0<<K !<5B0, ?>;CG5==>3> !25B 2 ?>;L7>20=85.  ?@8;>65=88 5 ?@82545= ?@8<5@ 70?>;=5=8O :0@B>G:8 CG5B0 =5<0B5@80;L=KE 0:B82>2, 2 G0AB=>AB8 =0 ?@>3@0<<C ?> A>AB02;5=8N A<5B >1J5:B>2 AB@>8B5;LAB20.  !25B ?@8>1@5;0 2 A5=BO1@5 :><?LNB5@=CN ?@>3@0<<C AB>8<>ABLN 15 000 @C1. (157 !). @8 ?@8=OB88 >1J5:B0 : CG5BC CAB0=>2;5=K A@>: 53> ?>;57=>3> 8A?>;L7>20=8O - 4 3>40 8 ;8=59=K9 <5B>4 =0G8A;5=8O 0<>@B870F88. 1J5:B 22545= 2 M:A?;C0B0F8N 7 >:BO1@O. 0 AG5B0E 1CE30;B5@A:>3> CG5B0 ?@>872>4OBAO A;54CNI85 70?8A8: 515B 08 @548B 60  15000 @C1;59 - ?@8>1@5B5=0 :><?LNB5@=0O ?@>3@0<<0 515B 04 @548B 08  15000 @C1;59  :><?LNB5@=0O ?@>3@0<<0 22545=0 2 M:A?;C0B0F8N 65<5AOG=>, =0G8=0O A =>O1@O 2005 3>40 2 B5G5=85 A@>:0 ?>;57=>3> 8A?>;L7>20=8O 515B 20,25,26 @548B 05 312,5 0G8A;5=0 0<>@B870F8O ;8=59=K< A?>A>1><: 15000:48 <5AOF52) B@065=85 =0 AG5B0E A ?@8<5=5=85< AG5B0 05 <>@B870F8O =5<0B5@80;L=KE 0:B82>2 =0 CA;>28OE >B@065=8O MB>3> <><5=B0 2 CG5B=>9 ?>;8B8:5  !25B. @8 ?@8=OB88 >1J5:B0 =5<0B5@80;L=>3> 0:B820 : 1CE30;B5@A:><C CG5BC >@30=870F8O CAB0=02;8205B A@>: 53> ?>;57=>3> 8A?>;L7>20=8O. > 8AB5G5=88 MB>3> A@>:0 =5<0B5@80;L=K9 0:B82 A?8AK205BAO A 1CE30;B5@A:>3> CG5B0. !?8A0=85 >1J5:B0 =5<0B5@80;L=>3> 0:B820 ?@>872>48BAO =0 >A=>20=88 0:B0, A>AB02;O5<>3> A?5F80;L=> A>740==>9 :><8AA859, A>AB02 :>B>@>9 >?@545;O5BAO @C:>2>48B5;5< >@30=870F88. 0 >A=>20=88 0:B0 > A?8A0=88 >1J5:B0 =5<0B5@80;L=>3> 0:B820, CB25@645==>3> @C:>2>48B5;5< >@30=870F88, >1J5:B A?8AK205BAO A CG5B0, > G5< 45;05BAO 70?8AL 2 :0@B>G:5 CG5B0 =5<0B5@80;L=KE 0:B82>2. 0G8A;5=85 0<>@B870F88 ?> =5<0B5@80;L=><C 0:B82C ?@5:@0I05BAO A 1-3> G8A;0 <5AOF0, A;54CNI53> 70 <5AOF5< ?>;=>3> ?>30H5=8O AB>8<>AB8 =5<0B5@80;L=>3> 0:B820. K1KB85 =5<0B5@80;L=KE 0:B82>2 <>65B >ACI5AB2;OBLAO 8 ?CB5< @50;870F88 =5<0B5@80;L=KE 0:B82>2. 0 10;0=A5  !25B G8A;8BAO =5<0B5@80;L=K9 0:B82 - ?0B5=B =0 ?@><KH;5==K9 >1@075F, ?@8>1@5B5==K9 70 ?;0BC. 5@2>=0G0;L=0O AB>8<>ABL ?0B5=B0 A>AB02;O5B 164 640 @C1. (157 !), =0G8A;5==0O 0<>@B870F8O - 98 784 @C1. ! 2 AC<<5 29 635,20 @C1., C?;0G5==K9 ?@8 ?@8>1@5B5=88 ?0B5=B0, ?@8=OB : 2KG5BC. !@>: 459AB28O ?0B5=B0 =0 ?@><KH;5==K9 >1@075F - 10 ;5B, D0:B8G5A:89 A@>: 8A?>;L7>20=8O =5<0B5@80;L=>3> 0:B820 A>AB028; =0 <><5=B @50;870F88 6 ;5B.  !25B @50;87C5B =5<0B5@80;L=K9 0:B82 4@C3>9 >@30=870F88; AB>8<>ABL CABC?05<KE 8A:;NG8B5;L=KE ?@02 ?> 4>3>2>@C A>AB02;O5B 177 000 @C1. (2 B>< G8A;5 ! - 27 000 @C1.); >?;0B0 ?@>872>48BAO 2 157=0;8G=>9 D>@<5 (B01;.2.5): 62 0AG5BK A ?>:C?0B5;O<8 8 70:07G8:0<8; 91-1 @>G85 4>E>4K; 91-2 @>G85 @0AE>4K; 91-9 !0;L4> ?@>G8E 4>E>4>2 8 @0AE>4>2; 99 @81K;8 8 C1KB:8. "01;8F0 2.5 50;870F8O ?@><KH;5==>3> >1@07F0 (?0B5=B0)  !25B >@@5A?>=45=F8O AG5B>2!C<<0, @C1;59!>45@60=85 >?5@0F88515B@548B12346291-1177 000B@065=0 AB>8<>ABL ?0B5=B0 ?> 4>3>2>@C CABC?:891-26827 0000G8A;5= ! ?> 4>3>2>@C050498 784!?8A0=0 =0G8A;5==0O 0<>@B870F8O@>4>;65=85 B01;. 2.5123491-20465 856!?8A0=0 >AB0B>G=0O AB>8<>ABL ?0B5=B05162-1177 000>;CG5=0 >?;0B0 ?> 4>3>2>@C 91-99984 144KO2;5= D8=0=A>2K9 @57C;LB0B >B >?5@0F88 @50;870F88 (177 000 @C1;59  27 000 @C1;59  65 856 @C1;59) !?>A>1 2K1KB8O ?@8 1572>7<574=>9 ?5@540G5 =5<0B5@80;L=>3> 0:B820 <>6=> B0:65 ?@>A;548BL =0 ?@8<5@5.  !25B 1572>7<574=> ?5@5405B   A>740==CN 2 2000 3>4C ?@>3@0<<C 4;O -, CGB5==CN 2 A>AB025 =5<0B5@80;L=KE 0:B82>2. 5@2>=0G0;L=0O AB>8<>ABL ?@>3@0<<K A>AB02;O5B 18 000 @C1., AC<<0 =0G8A;5==>9 0<>@B870F88 - 5550 @C1. K=>G=0O AB>8<>ABL :><?LNB5@=>9 ?@>3@0<<K =0 <><5=B ?5@540G8 - 13 688 @C1. (2 B>< G8A;5 ! - 2088 @C1.). ?@545;8< ?>AB>O==CN @07=8FC 8 ?>AB>O==>5 =0;>3>2>5 >1O70B5;LAB2>. !C<<0 @0AE>4>2, :>B>@K5 CG8BK20NBAO ?@8 D>@<8@>20=88 1CE30;B5@A:>9 ?@81K;8, ?@52KH05B AC<<C @0AE>4>2, ?@8=8<05<KE 4;O F5;59 =0;>3>>1;>65=8O ?@81K;8, =0 14 538 @C1. (18 000 @C1. - 5550 @C1. + 2088 @C1.). -B> ?@52KH5=85 O2;O5BAO ?>AB>O==>9 @07=8F59; AC<<0 65 ?>AB>O==>3> =0;>3>2>3> >1O70B5;LAB20 A>AB028B 3489 @C1. (14 538 @C1. E 24%). -B0 AC<<0 C25;8G8B =0;>3 =0 ?@81K;L >@30=870F88 8 4>;6=0 1KBL >B@065=0 2 1CE30;B5@A:>< CG5B5 ?> 4515BC AG5B0 99 "@81K;8 8 C1KB:8" 8 :@548BC AG5B0 68 " 0AG5BK ?> =0;>30< 8 A1>@0<", AC1AG5B " 0AG5BK ?> =0;>3C =0 ?@81K;L (B01;. 2.6) "01;8F0 2.6 572>7<574=0O ?5@540G0 :><?LNB5@=>9 ?@>3@0<<K  !25B >@@5A?>=45=F8O AG5B>2!C<<0, @C1;59!>45@60=85 >?5@0F88515B@548B05045 550!?8A0=0 =0G8A;5==0O 0<>@B870F8O91-20412 450!?8A0=0 >AB0B>G=0O AB>8<>ABL 2K1K2H53> =5<0B5@80;L=>3> 0:B820 (18000  5550)91-2682 0880G8A;5= ! ?> 1572>7<574=>9 ?5@540G5 :><?LNB5@=>9 ?@>3@0<<K9991-214 538!?8A0=> A0;L4> ?@>G8E 4>E>4>2 8 @0AE>4>299683 489B@065=> ?>AB>O==>5 =0;>3>2>5 >1O70B5;LAB2>  F5;>< CG5B =5<0B5@80;L=KE 0:B82>2 =0 ?@54?@8OB88  !25B A:;04K205BAO ?@028;L=>, 8 A;54C5B >B<5B8BL, > @0AH8@5=88 @>;8 =5<0B5@80;L=KE 0:B82>2 =0 ?@54?@8OB88, GB> >1CA;>2;5=> 1KAB@>B>9 8 <0AHB010<8 B5E=>;>38G5A:8E 87<5=5=89, 0:B82=>9 8=25AB8F8>==>9 45OB5;L=>ABLN, >1>AB@5=85< :>=:C@5=B=>9 1>@L1K, AB@5<;5=85< ?>;CG8BL ?@87=0=85 =0 2=CB@5==5< 8 <8@>2>< @K=:0E, CA;>6=5=85< 8 3;>10;870F859 D8=0=A>2KE @K=:>2. #G5B =5<0B5@80;L=KE 0:B82>2 2> <=>3>< AE>6 A CG5B>< >A=>2=KE A@54AB2. >@O4>: D>@<8@>20=8O ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 8 A?8A0=8O 55 =0 @0AE>4K 2> <=>3>< A>2?0405B. ;020 3. @54;>65=8O ?> A>25@H5=AB2>20=8N CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 2  !25B 3.1 @54;>65=8O ?> A>25@H5=AB2>20=8N CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 2  !25B #G5B >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 =0 ?@0:B8:5 2K7K205B <=>65AB2> 2>?@>A>2, :0: 2 G0AB8 =0;>3>>1;>65=8O, B0: 8 2 G0AB8 1CE30;B5@A:>3> CG5B0. K45;ONB @O4 ?@>1;5<=KE <><5=B>2 2 >1;0AB8 CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2: 1. 4=8< 87 ?@>1;5<=KE 2>?@>A>2 1CE30;B5@A:>3> CG5B0 >A=>2=KE A@54AB2 O2;O5BAO 2>?@>A 87<5=5=8O A?>A>10 =0G8A;5=8O 0<>@B870F88. @5645 2A53>, A;54C5B >B<5B8BL, GB> 2K1>@ A?>A>10 =0G8A;5=8O 0<>@B870F88 ?> >A=>2=K< A@54AB20< - MB> >48= 87 M;5<5=B>2 CG5B=>9 ?>;8B8:8 >@30=870F88. 0?><=8<, GB> A>3;0A=> ?C=:BC 16 # 1/98, 87<5=5=85 CG5B=>9 ?>;8B8:8 >@30=870F88 <>65B ?@>872>48BLAO B>;L:> 2 >?@545;5==KE A;CG0OE. C=:B>< 18 # 6/01 CAB0=02;8205BAO, GB> "?@8<5=5=85 >4=>3> 87 A?>A>1>2 =0G8A;5=8O 0<>@B870F88 ?> 3@C??5 >4=>@>4=KE >1J5:B>2 >A=>2=KE A@54AB2 ?@>872>48BAO 2 B5G5=85 2A53> A@>:0 ?>;57=>3> 8A?>;L7>20=8O >1J5:B>2, 2E>4OI8E 2 MBC 3@C??C". "0:8< >1@07><, ?>:0 ACI5AB2C5B @0=55 A>740==0O 3@C??0 >4=>@>4=KE >1J5:B>2 >A=>2=KE A@54AB2, A?>A>1 =0G8A;5=8O 0<>@B870F88 ?> 2A5< >A=>2=K< A@54AB20<, 2E>4OI8< 2 MBC 3@C??C, 4>;65= 1KBL >48=0:>2K<. 2. B0:65 ?@>1;5<=K< 2>?@>A>< O2;ONBAO @0AE>645=8O <564C 1CE30;B5@A:>9 8 =0;>3>2>9 >AB0B>G=>9 AB>8<>ABLN 8<CI5AB20 2AB@5G0NBAO G0AB>. @>8AE>48B MB> 87-70 @07;8G89 2 ?5@2>=0G0;L=>9 AB>8<>AB8 >1J5:B>2, 2 A@>:0E 8E ?>;57=>3> 8A?>;L7>20=8O 8;8 A?>A>10E =0G8A;5=8O 0<>@B870F88. 3. 2 AB0@>9 @540:F88 # 6/01 1CE30;B5@0 >@30=870F88 ?@>872>48;8 >F5=:C 4>?>;=8B5;L=CN >F5=:C AB>8<>AB8 >A=>2=KE A@54AB2, ?>;CG5==KE 1572>7<574=>, 8;8 AB>8<>ABL :>B>@KE 2K@065=0 2 8=>AB@0==>9 20;NB5, GB> O2;O;>AL B@C4>5<:8< 8 ;8H=8< ?@>F5AA>< 4. ?@>1;5<=K< 2>?@>A>< CG5B0 1K; 2>?@>A > =54>@>38E >1J5:B0E >A=>2=KE A@54AB2. 5. ?@>1;5<0 ?>;CG5=8O 8=D>@<0F88 > =5<0B5@80;L=KE 0:B820E 8 ?@54AB02;5=8O 55 2 D8=0=A>2>9 >BG5B=>AB8 ?@8>1@5;0 1>;LH>5 7=0G5=85. >?@>AK @07;8G8O <564C 1CE30;B5@A:8< 8 =0;>3>2K< CG5B>< =5<0B5@80;L=KE 0:B82>2 B0:65 B@51CNB @07@5H5=8O. !53>4=O =8 >4=0 >@30=870F8O 2 A2>59 45OB5;L=>AB8 =5 <>65B >1>9B8AL 157 >A=>2=KE A@54AB2. ><?LNB5@, D0:A, :A5@>:A 8 B><C ?>4>1=>5 >1>@C4>20=85 5ABL ?>GB8 C :064>3> ?@54?@8OB8O.  2006 3>4C ?>@O4>: CG5B0 ! 87<5=8;AO. @8:07>< 8=D8=0 >AA88 >B 12.12.2005 ! 147= 1K;8 2=5A5=K A5@L57=K5 87<5=5=8O 2 # 6/01 #G5B >A=>2=KE A@54AB2. >6=> ?@54;>68BL @O4 @5H5=89 ?> 2KO2;5==K< ?@>1;5<0< CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2: 1. @8 =0G8A;5=88 0<>@B870F88 >A=>2=KE A@54AB2, 8A:;NG5=85< 87 ?@028;0 O2;O5BAO A8BC0F8O, ?@8 :>B>@>9 3@C??0 >4=>@>4=KE >1J5:B>2 >A=>2=KE A@54AB2 2@5<5==> 0==C;8@C5BAO, B> 5ABL A@>: ?>;57=>3> 8A?>;L7>20=8O 2A5E >1J5:B>2, 2E>4OI8E 2 MBC 3@C??C, 8AB5:05B, 0 =>2K5 >1J5:BK, >B=>AOI85AO : MB>9 3@C??5 5I5 =5 ?@8>1@5B5=K. "> 5ABL 2 MB>< A;CG05 A <><5=B0, :>340 >A=>2=K5 A@54AB20, >B=>AOI85AO : @0=55 ACI5AB2>202H59 3@C??5, 2=>2L 1C4CB ?@8>1@5B5=K >@30=870F859, 40==0O 3@C??0 >4=>@>4=KE >1J5:B>2 >A=>2=KE A@54AB2 D0:B8G5A:8 1C45B D>@<8@>20BLAO 70=>2>. !;54>20B5;L=>, ?> 2E>4OI8< 2 =55 >A=>2=K< A@54AB20< >@30=870F8O 2=>2L A<>65B 2K1@0BL >48= 87 G5BK@5E ?@54;0305<KE ?C=:B>< 18 # 6/01 A?>A>1>2 =0G8A;5=8O 0<>@B870F88. 2.  <>6=> ;8 871560BL @07;8G89 <564C 1CE30;B5@A:8< 8 =0;>3>2K< CG5B>< C1KB:>2 >B ?@>4068 >A=>2=KE A@54AB2? >60;C9, 548=AB25==K9 2KE>4 - MB> ?>4>3=0BL 1CE30;B5@A:85 ?@028;0 ?>4 =0;>3>2K5. ;O MB>3> =C6=> ?@>?8A0BL 2 CG5B=>9 ?>;8B8:5, GB> 2 1CECG5B5 C1KB>: >B ?@>4068 >A=>2=KE A@54AB2 >B=>A8BAO =0 AG5B 97 " 0AE>4K 1C4CI8E ?5@8>4>2", 0 70B5< A?8AK205BAO B0:, :0: C:070=> 2 ?C=:B5 3 AB0BL8 268 0;>3>2>3> :>45:A0 $ 3. !>3;0A=> =>2>9 @540:F88 ?. 10 # 6/01 ?5@2>=0G0;L=>9 AB>8<>ABLN >A=>2=KE A@54AB2, ?>;CG5==KE >@30=870F859 ?> 4>3>2>@C 40@5=8O (1572>7<574=>), ?@87=05BAO 8E B5:CI0O @K=>G=0O AB>8<>ABL =0 40BC ?@8=OB8O : 1CE30;B5@A:><C CG5BC 2 :0G5AB25 2;>65=89 2> 2=5>1>@>B=K5 0:B82K. 0=55 >F5=:C B0:8E >A=>2=KE A@54AB2 ?@8E>48;>AL ?@>872>48BL =0 40BC 8E ?@8=OB8O : 1CE30;B5@A:><C CG5BC. =0;>38G=K5 87<5=5=8O ?@>87>H;8 8 2 ?. 16 # 6/01. !>3;0A=> =>2>9 @540:F88 MB>3> ?C=:B0 ?5@2>=0G0;L=0O >F5=:0 >1J5:B0 >A=>2=KE A@54AB2, AB>8<>ABL :>B>@>3> ?@8 ?@8>1@5B5=88 2K@065=0 2 8=>AB@0==>9 20;NB5, ?@>872>48BAO B5?5@L =0 40BC ?@8=OB8O >1J5:B0 : 1CE30;B5@A:><C CG5BC 2 :0G5AB25 2;>65=89 2> 2=5>1>@>B=K5 0:B82K. 4. >2K5 ?@028;0 CG5B0 =54>@>38E >1J5:B>2 >A=>2=KE A@54AB2 @0A?@>AB@0=ONBAO ;8HL =0 B> 8<CI5AB2>, :>B>@>5 ?@8=OB> : CG5BC ?>A;5 1 O=20@O 2006 3>40. >2KH5=85 ;8<8B0 AB>8<>AB8 "<0;>F5==>3>" 8<CI5AB20 8 @07@5H5=85 CG8BK20BL 53> 2 :0G5AB25 , 157CA;>2=>, >1@04C5B 2A5E 1CE30;B5@>2. "5?5@L CB8E=CB A?>@K > B><, :0: 25AB8 CG5B B0:8E <5;>G59, :0: =>6=8FK, 4K@>:>;K, 254@0, ;>6:8 8 4@. > >B 70?>;=5=8O =5>1E>48<KE CG5B=KE 4>:C<5=B>2 ?@8:07 N 147= 1CE30;B5@>2 =5 >A2>1>6405B.  ?C=:B5 5 # 6/01 70D8:A8@>20=> B@51>20=85 >@30=87>20BL =04;560I89 :>=B@>;L 70 42865=85< "<0;>F5==>3>" 8<CI5AB20 2 F5;OE >15A?5G5=8O 53> A>E@0==>AB8. A;8 >@30=870F8O ?@8<5B @5H5=85 CG8BK20BL B0:85 >1J5:BK 2 A>AB025 , >=0 4>;6=0 25AB8 ?> =8< A>>B25BAB2CNI85 :0@B>G:8 CG5B0 (?@8E>4=K9 >@45@ ?> D>@<5 N -4, B@51>20=85-=0:;04=CN ?> D>@<5 N -11, :0@B>G:C CG5B0 <0B5@80;>2 ?> D>@<5 N -17 8 4@.) [41, A.32]. 5. ?C=:B 10 AB0BL8 259  $. = 4>?CA:05B ?@8<5=5=85 =>@< 0<>@B870F88 =865 B5E, :>B>@K5 CAB0=>2;5=K ?> ?@028;0< 3;02K 25  $. A;8 =0;>3>2CN =>@<C 0<>@B870F88 C<5=LH8BL 242>5, B> AC<<0 0<>@B870F88 A>2?045B A 1CE30;B5@A:>9. 5H5=85 > ?@8<5=5=88 ?>=865==KE =>@< 0<>@B870F88 >@30=870F8O >1O70B5;L=> 4>;6=0 70:@5?8BL 2 CG5B=>9 ?>;8B8:5 4;O F5;59 =0;>3>>1;>65=8O. AB0;L=K5 @07;8G8O, 2>7=8:0NI85 ?@8 0<>@B870F88 , B0:85 65, :0: 8 ?@8 0<>@B870F88 >A=>2=KE A@54AB2. 48=AB25==K9 A?>A>1 0<>@B870F88 , =5 ?>@>640NI89 2@5<5==KE @07=8F (?@8 CA;>288 >48=0:>2>9 ?5@2>=0G0;L=>9 AB>8<>AB8),  ;8=59=K9. 3> <>6=> ?@8<5=OBL 8 2 =0;>3>2><, 8 2 1CE30;B5@A:>< CG5B5. >2>@O > ?>?@02:0E 2 # 6/01, =5;L7O =5 C?><O=CBL >1 87<5=5=8OE 2 ?@028;0E D>@<8@>20=8O ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=KE A@54AB2. 5@2>=0G0;L=0O >F5=:0 >A=>2=KE A@54AB2 4;O F5;59 1CE30;B5@A:>3> CG5B0 7028A8B >B A?>A>10 ?>ABC?;5=8O >1J5:B0 >A=>2=KE A@54AB2 (?@8>1@5B5=85 70 ?;0BC; AB@>8B5;LAB2> E>7O9AB25==K< 8;8 ?>4@O4=K< A?>A>1><; 2=5A5=85 CG@548B5;O<8 2 AG5B 2:;04>2 2 CAB02=K9 (A:;04>G=K9) :0?8B0;; ?>;CG5=85 1572>7<574=> 8 B0: 40;55). #B>G=5=K >B45;L=K5 A>AB02;ONI85 ?5@5G=O D0:B8G5A:8E 70B@0B =0 ?@8>1@5B5=85, A>>@C65=85 8 873>B>2;5=85 >A=>2=KE A@54AB2 (?. 8 # 6/01). 5@5G5=L D0:B8G5A:8E 70B@0B =0 ?@8>1@5B5=85, A>>@C65=85 8 873>B>2;5=85 >A=>2=KE A@54AB2 1K; 8 >AB05BAO >B:@KBK<. !>3;0A=> ?. 12 # 15/01, CB25@645==>3> @8:07>< 8=D8=0 >AA88 >B 02.08.2001 N 60=, 70B@0BK ?> ?>;CG5==K< 709<0< 8 :@548B0< 4>;6=K ?@87=020BLAO @0AE>40<8 B>3> ?5@8>40, 2 :>B>@>< >=8 ?@>872545=K, 70 8A:;NG5=85< B>9 8E G0AB8, :>B>@0O ?>4;568B 2:;NG5=8N 2 AB>8<>ABL 8=25AB8F8>==>3> 0:B820.  8=25AB8F8>==K< 0:B820< >B=>AOBAO >1J5:BK >A=>2=KE A@54AB2, 8<CI5AB25==K5 :><?;5:AK 8 4@C385 0=0;>38G=K5 0:B82K, B@51CNI85 1>;LH>3> 2@5<5=8 8 70B@0B =0 ?@8>1@5B5=85 8 (8;8) AB@>8B5;LAB2>.  A>>B25BAB288 A ?. 23-34 # 15/01 70B@0BK ?> ?>;CG5==K< 709<0< 8 :@548B0<, =5?>A@54AB25==> >B=>AOI85AO : ?@8>1@5B5=8N 8 (8;8) AB@>8B5;LAB2C 8=25AB8F8>==>3> 0:B820, 4>;6=K 2:;NG0BLAO 2 AB>8<>ABL MB>3> 0:B820 8 ?>30H0BLAO ?>A@54AB2>< =0G8A;5=8O 0<>@B870F88, :@><5 A;CG052, :>340 ?@028;0<8 1CE30;B5@A:>3> CG5B0 =0G8A;5=85 0<>@B870F88 0:B820 =5 ?@54CA<>B@5=>. 0B@0BK ?> ?>;CG5==K< 709<0< 8 :@548B0<, A2O70==K< A D>@<8@>20=85< 8=25AB8F8>==>3> 0:B820, ?> :>B>@><C ?> ?@028;0< 1CE30;B5@A:>3> CG5B0 0<>@B870F8O =5 =0G8A;O5BAO, 2 AB>8<>ABL B0:>3> 0:B820 =5 2:;NG0NBAO, 0 >B=>AOBAO =0 B5:CI85 @0AE>4K >@30=870F88 2 ?>@O4:5, 87;>65==>< 2 ?. 14 # 15/01. ! 2006 3>40 87 ?5@5G=O >1J5:B>2 >A=>2=KE A@54AB2, ?> :>B>@K< 0<>@B870F8O =5 =0G8A;O5BAO, 8A:;NG5=K A;54CNI85 >1J5:BK 68;8I=>3> D>=40 (68;K5 4><0, >1I568B8O, :20@B8@K 8 4@C385), >1J5:BK 2=5H=53> 1;03>CAB@>9AB20 8 4@C385 0=0;>38G=K5 >1J5:BK (;5A=>3> E>7O9AB20, 4>@>6=>3> E>7O9AB20, A?5F80;878@>20==K< A>>@C65=8O< AC4>E>4=>9 >1AB0=>2:8 8 B><C ?>4>1=K5), 0 B0:65 ?@>4C:B82=K9 A:>B, 1C92>;K, 2>;K 8 >;5=8 8 <=>3>;5B=85 =0A0645=8O, =5 4>AB83H85 M:A?;C0B0F8>==>3> 2>7@0AB0. !>3;0A=> =>2>9 @540:F88 ?. 17 # 6/01 0<>@B870F8O =5 =0G8A;O5BAO ;8HL ?> >1J5:B0< >A=>2=KE A@54AB2 8A?>;L7C5<K< 4;O @50;870F88 70:>=>40B5;LAB20 $ > <>18;870F8>==>9 ?>43>B>2:5 8 <>18;870F88, :>B>@K5 70:>=A5@28@>20=K 8 =5 8A?>;L7CNBAO 2 ?@>872>4AB25 ?@>4C:F88, ?@8 2K?>;=5=88 @01>B 8;8 >:070=88 CA;C3, 4;O C?@02;5=G5A:8E =C64 >@30=870F88 ;81> 4;O ?@54>AB02;5=8O >@30=870F859 70 ?;0BC 2> 2@5<5==>5 2;045=85 8 ?>;L7>20=85 8;8 2> 2@5<5==>5 ?>;L7>20=85, 0 B0:65 ?> >1J5:B0< >A=>2=KE A@54AB2 =5:><<5@G5A:8E >@30=870F89 8 >1J5:B0< >A=>2=KE A@54AB2, ?>B@518B5;LA:85 A2>9AB20 :>B>@KE A B5G5=85< 2@5<5=8 =5 87<5=ONBAO (75<5;L=K5 CG0AB:8; >1J5:BK ?@8@>4>?>;L7>20=8O; >1J5:BK, >B=5A5==K5 : <C759=K< ?@54<5B0< 8 <C759=K< :>;;5:F8O<, 8 4@C385). 0G8A;5=85 0<>@B870F88 >1J5:B>2 >A=>2=KE A@54AB2 2 2006 3>4C B0:65 :0: 8 2005 3>40 4>;6=> ?@>872>48BLAO >4=8< 87 A;54CNI8E A?>A>1>2: ;8=59=K9 A?>A>1; A?>A>1 C<5=LH05<>3> >AB0B:0; A?>A>1 A?8A0=8O AB>8<>AB8 ?> AC<<5 G8A5; ;5B A@>:0 ?>;57=>3> 8A?>;L7>20=8O; A?>A>1 A?8A0=8O AB>8<>AB8 ?@>?>@F8>=0;L=> >1J5<C ?@>4C:F88 (@01>B).  2>B 3>4>20O AC<<0 0<>@B870F8>==KE >BG8A;5=89 2 2006 3>4C 4>;6=0 >?@545;OBLAO: - ?@8 ;8=59=>< A?>A>15 - 8AE>4O 87 ?5@2>=0G0;L=>9 AB>8<>AB8 8;8 (B5:CI59 (2>AAB0=>28B5;L=>9) AB>8<>AB8 (2 A;CG05 ?@>2545=8O ?5@5>F5=:8) >1J5:B0 >A=>2=KE A@54AB2 8 =>@<K 0<>@B870F88, 8AG8A;5==>9 8AE>4O 87 A@>:0 ?>;57=>3> 8A?>;L7>20=8O MB>3> >1J5:B0.  70:;NG5=85 E>B5;>AL 1K >1@0B8BL 2=8<0=85 =0 2>?@>A >B@065=8O @0AE>4>2 =0 @5:>=AB@C:F8N 8 <>45@=870F8N >1J5:B>2 >A=>2=KE A@54AB2. >@O4>: 8E CG5B0 B0:65 ?>AB83;8 87<5=5=8O.  ?. 27 # 6/01 2=5A5=0 ?>?@02:0, A>3;0A=> :>B>@>9 70B@0BK =0 <>45@=870F8N 8 @5:>=AB@C:F8N >1J5:B0 >A=>2=KE A@54AB2 ?>A;5 8E >:>=G0=8O B5?5@L C25;8G820NB ?5@2>=0G0;L=CN AB>8<>ABL B0:>3> >1J5:B0. 0=LH5 2 =5< 3>2>@8;>AL, GB> >=8 <>3;8 C25;8G820BL B0:CN AB>8<>ABL.  2006 3>4C 0:B82K AB>8<>ABLN 20 000 @C1. 8 <5=55, 2 >B=>H5=88 :>B>@KE 2K?>;=ONBAO 2A5 2KH5?5@5G8A;5==K5 CA;>28O, 1CE30;B5@ >@30=870F88 <>65B AG8B0BL <0B5@80;L=>-?@>872>4AB25==K<8 70?0A0<8 8 >B@060BL 8E 42865=85 2 1CE30;B5@A:>< CG5B5 2 A>>B25BAB288 A # 5/01 "#G5B <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2", 5A;8 @C:>2>4AB2>< >@30=870F88 2 O=20@5 2006 3>40 1K;> ?@8=OB> B0:>5 @5H5=85 8 >=> 1K;> >B@065=> 2 CG5B=>9 ?>;8B8:5 >@30=870F88 2 A>>B25BAB288 A ?. 4 AB. 6 0:>=0 $ >B 21.11.96 N 129-$ " 1CE30;B5@A:>< CG5B5" 8 ?. 16 # 1/98 "#G5B=0O ?>;8B8:0 >@30=870F88". A=>2=K5 A@54AB20, ?@54=07=0G5==K5 8A:;NG8B5;L=> 4;O ?@54>AB02;5=8O >@30=870F859 70 ?;0BC 2> 2@5<5==>5 2;045=85 8 ?>;L7>20=85 8;8 2> 2@5<5==>5 ?>;L7>20=85 A F5;LN ?>;CG5=8O 4>E>40, >B@060NBAO 2 1CE30;B5@A:>< CG5B5 8 1CE30;B5@A:>9 >BG5B=>AB8 2 A>AB025 4>E>4=KE 2;>65=89 2 <0B5@80;L=K5 F5==>AB8. !>3;0A=> 87<5=5=8O<, 2=5A5==K< 2 # 6/01 ?@8:07>< 8=D8=0 >AA88 >B 12.12.2005 N 147=, 4>E>4=K5 2;>65=8O 2 <0B5@80;L=K5 F5==>AB8 A 2006 3>40 >B=>AOBAO : :0B53>@88 >A=>2=KE A@54AB2.  A2O78 A MB8< <5=O5BAO ?>@O4>: D>@<8@>20=8O =0;>3>2>9 107K ?> =0;>3C =0 8<CI5AB2> >@30=870F89. B=K=5 >1J5:BK >A=>2=KE A@54AB2, CGB5==K5 2 A>AB025 4>E>4=KE 2;>65=89 2 <0B5@80;L=K5 F5==>AB8 =0 AG5B5 03, B> 5ABL >1J5:BK, ?@8>1@5B5==K5 4;O A40G8 2 0@5=4C 8 ;878=3, AB0=>2OBAO >1J5:B>< =0;>3>>1;>65=8O ?> =0;>3C =0 8<CI5AB2> >@30=870F89 [41, A.34]. #G5B =5<0B5@80;L=KE 0:B82>2 2> <=>3>< AE>6 A CG5B>< >A=>2=KE A@54AB2. >@O4>: D>@<8@>20=8O ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 8 A?8A0=8O 55 =0 @0AE>4K 2> <=>3>< A>2?0405B. "5< =5 <5=55, 5ABL @O4 @07;8G89 2 8E CG5B5, 0 7=0G8B, 8 2 ?@8<5=5=88 # 18/02. 5>1E>48<> @0AA<>B@5BL B5 @07;8G8O 2 =0;>3>2>< 8 1CE30;B5@A:>< CG5B5 =5<0B5@80;L=KE 0:B82>2, :>B>@K5 E0@0:B5@=K 8<5==> 4;O MB>9 :0B53>@88 >1J5:B>2. 5<0B5@80;L=K9 0:B82 ?@54AB02;O5B A>1>9 >1>A>1;5==K9 (845=B8D8F8@C5<K9) =545=56=K9 0:B82, =5 8<5NI89 D878G5A:>9 D>@<K, 8A?>;L7C5<K9 ?@54?@8OB85< ?@8 ?@>872>4AB25 B>20@>2 8;8 >:070=88 CA;C3, 4;O A40G8 2 0@5=4C 8;8 2 04<8=8AB@0B82=KE F5;OE. 0==K9 284 0:B820 A;54C5B @07;8G0BL >B 3C428;;0 (45;>2>9 @5?CB0F88), 2>7=8:0NI53> ?@8 >1J548=5=88 :><?0=89. ;O =5<0B5@80;L=KE 0:B82>2 4>;6=> 2K?>;=OBLAO B@51>20=85 845=B8D8F8@C5<>AB8 (>1>A>1;O5<>AB8).  ?>A;54=55 2@5<O 4>;O =5<0B5@80;L=KE (=5>AO705<KE) 0:B82>2 2 8<CI5AB25 ?@54?@8OB89 =5C:;>==> @0AB5B. -B> >1CA;>2;5=> 1KAB@>B>9 8 <0AHB010<8 B5E=>;>38G5A:8E 87<5=5=89, 0:B82=>9 8=25AB8F8>==>9 45OB5;L=>ABLN, >1>AB@5=85< :>=:C@5=B=>9 1>@L1K, AB@5<;5=85< ?>;CG8BL ?@87=0=85 =0 2=CB@5==5< 8 <8@>2>< @K=:0E, CA;>6=5=85< 8 3;>10;870F859 D8=0=A>2KE @K=:>2.  A2O78 A MB8< ?@>1;5<0 ?>;CG5=8O 8=D>@<0F88 > =5<0B5@80;L=KE 0:B820E 8 ?@54AB02;5=8O 55 2 D8=0=A>2>9 >BG5B=>AB8 ?@8>1@5;0 1>;LH>5 7=0G5=85. @8 2545=88 1CE30;B5@A:>3> CG5B0 2>7=8:05B <=>3> @07=>3;0A89 8 A?>@>2 A =0;>3>2K< CG5B><, ?>MB><C 2>7=8:05B 845O :0: 1K >1J548=8BL MB8 420 2840 CG5B0 2 >48=, 8;8 C?@>AB8BL E>BO 1K ?@>F54C@C 8AG8A;5=8O =0;>30 =0 ?@81K;L. 040G59 =0;>3>2>3> CG5B0, O2;O5BAO, :0: <>6=> 1>;LH5 87JOBL ?@81K;8 C ?@54?@8OB89, 0 7040G59 1CE30;B5@A:>3> CG5B0, D>@<8@>20=85 ?>;=>9 8 4>AB>25@=>9 8=D>@<0F88 > 45OB5;L=>AB8 >@30=870F88 8 55 8<CI5AB25==>< ?>;>65=88. >;CG05BAO, GB> 1CE30;B5@ 45;05B 42>9=CN @01>BC, =0 :>B>@CN =5>1E>48<K :0: 2@5<O, B0: 8 7=0=8O, 0 2 A8;C >BACBAB28O B>3> 8 4@C3>3>, AG8B05< =5>1E>48<K< 2 A@>G=>< ?>@O4:5 8;8 :0:8<-B> >1@07>< =0E>48BL :><?@><8AAK 8 >1J548=8BL CG5B, 8;8 ?@5>1@07>20BL 1CE30;B5@A:89 CG5B B0:8< >1@07><, GB>1K =5 ?@8E>48;>AL 345-B> =0 :;>G:0E 1C<038 70?8AK20BL MB> =5 701KBL C1@0BL 4;O =0;>3>2>3> CG5B0, MB> 2:;NG8BL 8 B.4. A;8 A@02=8BL 1CE30;B5@A:89 8 =0;>3>2K9 CG5B, B> C2848<, GB> ?@8 D>@<8@>20=88 ?5@2>=0G0;L=>9 AB>8<>AB8 , A>740==>3> 2 >@30=870F88, >1@07CNBAO @07=8FK B>;L:> ?> @0AE>40<, CG8BK205<K< 2 >A>1>< ?>@O4:5. 5@2>=0G0;L=0O AB>8<>ABL =5<0B5@80;L=KE 0:B82>2, 2=5A5==KE 2 AG5B 2:;040 2 CAB02=K9 (A:;04>G=K9) :0?8B0; >@30=870F88, 2 1CE30;B5@A:>< CG5B5 >?@545;O5BAO 8AE>4O 87 8E 45=56=>9 >F5=:8, A>3;0A>20==>9 CG@548B5;O<8 (?. 9 # 14/2000).  =0;>3>2>< CG5B5 ?>@O4>: D>@<8@>20=8O ?5@2>=0G0;L=>9 AB>8<>AB8 B0:8E  =5 >?@545;5=. 5:>B>@K5 A?5F80;8ABK AG8B0NB, GB> ?5@2>=0G0;L=CN AB>8<>ABL  2 =0;>3>2>< CG5B5 <>6=> D>@<8@>20BL ?> ?@028;0< 1CECG5B0. "> 5ABL 8AE>4O 87 >F5=:8, A>3;0A>20==>9 CG@548B5;O<8. > <=5=8N =0;>3>2KE >@30=>2, ?5@2>=0G0;L=CN AB>8<>ABL =5<0B5@80;L=>3> 0:B820 2 =0;>3>2>< CG5B5 A;54C5B D>@<8@>20BL 0=0;>38G=> ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=KE A@54AB2, 2=5A5==KE 2 :0G5AB25 2:;040 2 CAB02=K9 (A:;04>G=K9) :0?8B0; >@30=870F88. 0?><=8<, GB> >A=>2=K5 A@54AB20, ?>;CG5==K5 2 2845 27=>A0 (2:;040) 2 CAB02=K9 :0?8B0; >@30=870F88, 2 F5;OE =0;>3>>1;>65=8O >F5=820NBAO ?> 8E >AB0B>G=>9 AB>8<>AB8, :>B>@0O >?@545;O5BAO ?> 40==K< =0;>3>2>3> CG5B0 C ?5@540NI59 AB>@>=K. 1 MB>< 3>2>@8BAO 2 ?C=:B5 3 @0745;0 5.3 5B>48G5A:8E @5:><5=40F89 ?> ?@8<5=5=8N 3;02K 25 0;>3 =0 ?@81K;L >@30=870F89 G0AB8 2B>@>9 0;>3>2>3> :>45:A0 >AA89A:>9 $545@0F88. >:C<5=B CB25@645= ?@8:07>< ! >AA88 >B 20.12.2002 ! -3-02/729.  1CE30;B5@A:>< CG5B5 ?@8<5=ONBAO 1>;55 AB@>385 ?@028;0 =0G8A;5=8O 0<>@B870F88 ?> =5<0B5@80;L=K< 0:B820<, G5< 2 =0;>3>2>< CG5B5. ;O , ?> :>B>@K< =52>7<>6=> >?@545;8BL A@>: ?>;57=>3> 8A?>;L7>20=8O, 2 =0;>3>2>< CG5B5 =>@<K 0<>@B870F88 CAB0=02;820NBAO 2 @0AG5B5 =0 10 ;5B, 0 2 1CE30;B5@A:><  =0 20 ;5B (?. 2 AB. 258  $ 8 ?. 17 # 14/2000). "0:65 206=>9 <5@>9 ?> A>25@H5=AB2>20=8N A8AB5<K CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 A;54C5B ?@54;>68BL >ACI5AB2;5=85 2=CB@5==53> :>=B@>;O =0 ?@54?@8OB88 25AL<0. -B> =5>1E>48<0O ?@>F54C@0, MB> 65;0=85 A>1AB25==8:>2 8 <5=546<5=B0 C?>@O4>G8BL AB@C:BC@C 8 >@30=870F8N 187=5A-?@>F5AA>2, GB> <>65B ?@825AB8 : ACI5AB25==>9 M:>=><88 A@54AB2 :><?0=88. @><5 B>3>, =0;8G85 2=CB@5==53> :>=B@>;O AB0=>28BAO 25AL<0 0:BC0;L=K< 4;O A>1AB25==8:>2-C?@02;5=F52, :>B>@K5 >BE>4OB >B =5?>A@54AB25==>3> 2545=8O 45; =0 D8@<5, ?5@54020O 1@074K ?@02;5=8O 2 @C:8 ?@>D5AA8>=0;L=KE <5=5465@>2. 4=0:> :>340 A>1AB25==8:8 187=5A0 O2;ONBAO <5=5465@0<8 :><?0=88 8 A0<8 ?>;=>ABLN :>=B@>;8@CNB 2A5 0A?5:BK 187=5A0, 2 =0;8G88 DC=:F88 2=CB@5==53> 0C48B0 <>65B =5 1KBL =04>1=>AB8. @>F54C@K :>=B@>;O - MB> A?5F80;L=K5 ?@>25@:8, ?@>2>48<K5 ?5@A>=0;><, =0?@02;5==K5 =0 ?@54>B2@0I5=85, 2KO2;5=85 8 8A?@02;5=85 >H81>: 8 8A:065=89 8=D>@<0F88 2 A8AB5<5 1CE30;B5@A:>3> CG5B0. =8 ?@54?>;030NB =0;8G85 MDD5:B82=KE ?@>F54C@ A0=:F8>=8@>20=8O, 4>:C<5=B8@>20=85, D0:B8G5A:89 :>=B@>;L 70 >B3@C7:0<8 8 >?;0B0<8 8 >ACI5AB2;5=85 =57028A8<KE ?@>25@>:. "0:8< >1@07><, : >A=>2=K< <><5=B0< A>25@H5=AB2>20=8O A8AB5<K :>=B@>;O =0 ?@54?@8OB88, A;54C5B >B=5AB8 8<5==> >@30=870F8N 2=CB@5==53> :>=B@>;O, :>B>@0O ?>72>;8B 871560BL B0:8E 70B@0B, :>B>@K5 ?@8 ?><>I8 ?>AB>O==>3> :>=B@>;O 1C4CB ?@>AB> =5 F5;5A>>1@07=K. "0:65 >@30=870F8O 2=CB@5==53> :>=B@>;O =0 ?@54?@8OB88 ?>72>;8B 871560BL ;8H=8E 70B@0B =0 ?@>2545=85 0C48B>@A:>9 ?@>25@:8 AB>@>==8<8 >@30=870F8O<8. @028;L=>5 70?>;=5=85 @5:2878B>2 D>@< CB25@645==KE ?5@28G=KE 4>:C<5=B>2 ?>72>;8B >@30=870F88 >ACI5AB2;OBL A>>B25BAB2CNI89 0=0;8B8G5A:89 8 A8=B5B8G5A:89 CG5B >1J5:B>2 >A=>2=KE A@54AB2 =0 >A=>25 @538AB@>2 1CE30;B5@A:>3> CG5B0 ?@8 A>1;N45=88 >1I8E <5B>4>;>38G5A:8E ?@8=F8?>2 8 @0A:@K20BL 2 1CE30;B5@A:>9 >BG5B=>AB8 8=D>@<0F8N >1 >A=>2=KE A@54AB20E, 2 G0AB=>AB8 > ?5@2>=0G0;L=>9 AB>8<>AB8 8 AC<<5 =0G8A;5==>9 0<>@B870F88 ?> >A=>2=K< 3@C??0< >A=>2=KE A@54AB2; > 42865=88 >A=>2=KE A@54AB2 ?> >A=>2=K< 3@C??0< (?>ABC?;5=85, 2K1KB85 8 B.?.); >1 87<5=5=8OE AB>8<>AB8 >A=>2=KE A@54AB2 (4>AB@>9:0, 4>>1>@C4>20=85, @5:>=AB@C:F8O, <>45@=870F8O, G0AB8G=0O ;8:2840F8O, ?5@5>F5=:0) 8 4@. @>25@OO A>AB>O=85 1CE30;B5@A:>3> CG5B0, CAB0=02;820NB A>1;N405BAO ;8 ?;0= AG5B>2 1CE30;B5@A:>3> CG5B0, B@51>20=8O > >;>65=8OE 1CE30;B5@A:>3> CG5B0 8 >BG5B=>AB8, 0 B0:65 <5B>48G5A:8E C:070=89 ?> 8E ?@8<5=5=8N, 8 4@C38E >1I5-<5B>48G5A:8E =>@<0B82=KE 4>:C<5=B0E. @>25@O5BAO B0:65 =0;8G85 CB25@645==>9 @C:>2>48B5;5< CG5B=>9 ?>;8B8:8 >@30=870F88, 0=0;878@CNB 2 :0:>< @07<5@5 D0:B8G5A:>5 A>AB>O=85 CG5B0 A>>B25BAB2C5B ?@54CA<>B@5==><C ?@028;0<8 ?>@O4:C. =0;878@CO ?>AB0=>2:C 1CE30;B5@A:>3> CG5B0 =0 ?@54?@8OB88, =5>1E>48<> CAB0=>28BL A;54CNI85 D0:BK 2KO2;5=8O 2>7<>6=KE >H81>:: 1) >15A?5G8205B ;8 1CE30;B5@A:89 CG5B :>=B@>;L 70 =0;8G85< 8 42865=85< 8<CI5AB20 2) A>1;N40NBAO ;8 ?>@O4>: 8 A@>:8 ?@>2545=8O 8=25=B0@870F88 8 8E >D>@<;5=85, >15A?5G5=0 ;8 2 @57C;LB0B5 8=25=B0@870F88 @50;L=>ABL 2A5E AB0B59 10;0=A0, =5 8<5NBAO ;8 A;CG08 =54>AB0G, @0AE8I5=89, @0AB@0B <0B5@80;L=KE F5==>AB59, 8 4@C3>3> =0@CH5=8O 3) A>>B25BAB2CNB ;8 ?>:070=8O 40==KE ?5@8>48G5A:>9 8 3>4>2>9 1CE30;B5@A:>9 >BG5B=>AB8 40==K< B5:CI53> 1CE30;B5@A:>3> CG5B0 4) ?@028;L=> ;8 >@30=87>20=0 @01>B0 0??0@0B0 C?@02;5=8O, 1CE30;B5@88, A>AB02;5= ;8 3@0D8: 4>:C<5=B>>1>@>B0. 3.2 2B><0B870F8O CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 (1!)  :0G5AB25 @5:><5=40F89 ?> A>25@H5=AB2>20=8N A8AB5<K CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 A;54C5B >B<5B8BL, GB> ?@8 ACI5AB2CNI59 A8AB5<5 :><?LNB5@=>3> CG5B0 =0 ?@54?@8OB88, =5>1E>48<> 53> 40;L=59H55 A>25@H5=AB2>20=85 A F5;LN ?>;CG5=8O 4>AB>25@=>9 8=D>@<0F88 >1 CG5B5 >A=>2=KE A@54AB2 8 2>7<>6=>AB8 :>=B@>;O 40==KE <5@>?@8OB89.  A25B5 ?>AB>O==> 87<5=ONI53>AO 70:>=>40B5;LAB20 :0: 2 >1;0AB8 1CE30;B5@A:>3>, B0: 8 2 G0AB8 =0;>3>2>3> CG5B0 C 1CE30;B5@>2 2>7=8:0NB 2>?@>AK ?> @50;870F88 MB8E 87<5=5=89 2 8E ?@>3@0<<5.  G0AB=>AB8, <=>3> 2>?@>A>2 :0A05BAO 2545=8O 1CE30;B5@A:>3> 8 =0;>3>2>3> CG5B0 >A=>2=KE A@54AB2 8 8E 0<>@B870F88. >?>;=8B5;L=>9 A;>6=>ABLN O2;O5BAO B>B D0:B, GB> 87<5=5=8O 22>4OBAO 704=8< G8A;><. &5;LN 40==>9 AB0BL8, ?>43>B>2;5==>9 <5B>48AB0<8 D8@<K 1!, O2;O5BAO >:070=85 ?><>I8 1CE30;B5@0< 2 >B@065=88 87<5=5=89 2 CG5B5 >A=>2=KE A@54AB2 (!) 2 ?@>3@0<<5 1!: CE30;B5@8O 8.0 1!: CE30;B5@8O 8.0  C=825@A0;L=0O ?@>3@0<<0 <0AA>2>3> =07=0G5=8O 4;O 02B><0B870F88 1CE30;B5@A:>3> 8 =0;>3>2>3> CG5B0, 2:;NG0O ?>43>B>2:C >1O70B5;L=>9 (@53;0<5=B8@>20==>9) >BG5B=>AB8. -B> 3>B>2>5 @5H5=85 4;O 2545=8O CG5B0 2 >@30=870F8OE, >ACI5AB2;ONI8E ;N1K5 284K :><<5@G5A:>9 45OB5;L=>AB8: >?B>2CN 8 @>7=8G=CN B>@3>2;N, :><8AA8>==CN B>@3>2;N (2 B>< G8A;5 AC1:><8AA8N), >:070=85 CA;C3, ?@>872>4AB2> 8 B.4. CE30;B5@A:89 8 =0;>3>2K9 CG5B @50;87>20=K 2 A>>B25BAB288 A 459AB2CNI8< 70:>=>40B5;LAB2>< >AA89A:>9 $545@0F88.  A>AB02 :>=D83C@0F88 2:;NG5= ?;0= AG5B>2 1CE30;B5@A:>3> CG5B0, =0AB@>5==K9 2 A>>B25BAB288 A @8:07>< 8=D8=0 $ "1 CB25@645=88 ?;0=0 AG5B>2 1CE30;B5@A:>3> CG5B0 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 >@30=870F89 8 8=AB@C:F88 ?> 53> ?@8<5=5=8N" >B 31 >:BO1@O 2000 3. ! 94=. 5B>48:0 1CE30;B5@A:>3> CG5B0 >15A?5G8205B >4=>2@5<5==CN @538AB@0F8N :064>9 70?8A8 E>7O9AB25==>9 >?5@0F88 :0: ?>AG5B0< 1CE30;B5@A:>3> CG5B0, B0: 8 ?> =5>1E>48<K< @07@570< 0=0;8B8G5A:>3> CG5B0, :>;8G5AB25==>3> 8 20;NB=>3> CG5B0. >;L7>20B5;8 <>3CB A0<>AB>OB5;L=> C?@02;OBL <5B>48:>9 CG5B0 2 @0<:0E =0AB@>9:8 CG5B=>9 ?>;8B8:8, A>74020BL =>2K5 AC1AG5B0 8 @07@57K 0=0;8B8G5A:>3> CG5B0. "1!:CE30;B5@8O 8.0" >15A?5G8205B @5H5=85 2A5E 7040G, AB>OI8E ?5@54 1CE30;B5@A:>9 A;C61>9 ?@54?@8OB8O, 5A;8 1CE30;B5@A:0O A;C610 ?>;=>ABLN >B25G05B 70 CG5B =0 ?@54?@8OB88, 2:;NG0O, =0?@8<5@, 2K?8A:C ?5@28G=KE 4>:C<5=B>2, CG5B ?@>406 8 B.4. @><5 B>3>, 8=D>@<0F8N >1 >B45;L=KE 2840E 45OB5;L=>AB8, ?@>872>4AB25==KE >?5@0F8OE, <>3CB 22>48BL A>B@C4=8:8 A<56=KE A;C61 ?@54?@8OB8O, =5 O2;ONI85AO 1CE30;B5@0<8.  ?>A;54=5< A;CG05 70 1CE30;B5@A:>9 A;C61>9 >AB05BAO <5B>48G5A:>5 @C:>2>4AB2> 8 :>=B@>;L 70 =0AB@>9:0<8 8=D>@<0F8>==>9 107K, >15A?5G820NI8<8 02B><0B8G5A:>5 >B@065=85 4>:C<5=B>2 2 1CE30;B5@A:>< 8 =0;>3>2>< CG5B5. 0==>5 ?@8:;04=>5 @5H5=85 B0:65 <>6=> 8A?>;L7>20BL B>;L:> 4;O 2545=8O 1CE30;B5@A:>3> 8 =0;>3>2>3> CG5B0, 0 7040G8 02B><0B870F88 4@C38E A;C61, =0?@8<5@, >B45;0 ?@>406, @5H0BL A?5F80;878@>20==K<8 :>=D83C@0F8O<8 8;8 4@C38<8 A8AB5<0<8. #G5B >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 2545BAO 2 A>>B25BAB288 A # 6/01 #G5B >A=>2=KE A@54AB2 8 # 14/2000 #G5B =5<0B5@80;L=KE 0:B82>2. 2B><0B878@>20=K 2A5 >A=>2=K5 >?5@0F88 ?> CG5BC: ?>ABC?;5=85, ?@8=OB85 : CG5BC, =0G8A;5=85 0<>@B870F88, <>45@=870F8O, ?5@540G0, A?8A0=85, 8=25=B0@870F8O. >7<>6=> @0A?@545;5=85 AC<< =0G8A;5==>9 0<>@B870F88 70 <5AOF <564C =5A:>;L:8<8 AG5B0<8 8;8 >1J5:B0<8 0=0;8B8G5A:>3> CG5B0. ;O >A=>2=KE A@54AB2, 8A?>;L7CNI8EAO A57>==>, 2>7<>6=> ?@8<5=5=85 3@0D8:>2 =0G8A;5=8O 0<>@B870F88. 0G8=0O A 1CE30;B5@A:>9 >BG5B=>AB8 2006 3. ?>;>65=85 ?> 1CE30;B5@A:><C CG5BC #G5B >A=>2=KE A@54AB2 (# 6/01) ?@8<5=O5BAO A CG5B>< 87<5=5=89, 2=5A5==KE ?@8:07>< 8=D8=0 >AA88 >B 12.12.05 3. ! 147=, :>B>@K5 CAB0=02;820NB, 2 G0AB=>AB8, =>2K9 ?>@O4>: CG5B0 <0;>F5==KE >1J5:B>2 >A=>2=KE A@54AB2. @><5 B>3>, A 1 O=20@O 2006 3. 2ABC?8;8 2 A8;C ?>?@02:8 2 0;>3>2K9 :>45:A >AA89A:>9 $545@0F88 ( $), 2=5A5==K5 $545@0;L=K< 70:>=>< >B 6.06.05 3. ! 58-$, :>B>@K5 ?@54>AB02;ONB =0;>3>?;0B5;LI8:0< 2>7<>6=>ABL 548=>2@5<5==> 2:;NG0BL 2 A>AB02 @0AE>4>2 ?@8 >?@545;5=88 =0;>3>2>9 107K ?> =0;>3C =0 ?@81K;L 4> 10% ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=KE A@54AB2, 0 B0:65 @0AE>4>2 =0 8E <>45@=870F8N. !>>B25BAB2CNI85 87<5=5=8O 1K;8 2=5A5=K 2 ?@>3@0<<C 1!: CE30;B5@8O 8.0, :>B>@0O ?>72>;O5B >@30=87>20BL CG5B >A=>2=KE A@54AB2 A 1>;LH>9 AB5?5=LN 02B><0B870F88. 5@5G8A;N >A=>2=K5 87<5=5=8O 2 ?@>3@0<<5: #G5B 0:B82>2 AB>8<>ABLN 4> 20 000 @C1. A;8 @0=55 >A=>2=K5 A@54AB20 AB>8<>ABLN 4> 10 000 @C1. 8;8 8=>3> ;8<8B0, CAB0=>2;5==>3> >@30=870F859 2 CG5B=>9 ?>;8B8:5, @07@5H0;>AL A?8AK20BL =0 70B@0BK =0 ?@>872>4AB2> (@0AE>4K =0 ?@>406C) ?@8 ?5@540G5 2 M:A?;C0B0F8N, B> A 2006 3. MB0 =>@<0 8A:;NG05BAO 87 # 6/01, CABC?0O <5AB> =>2K< ?@028;0< CG5B0 <0;>F5==KE >A=>2=KE A@54AB2. !>3;0A=> MB8< ?@028;0< 0:B82K, C4>2;5B2>@ONI85 :@8B5@8O< 2:;NG5=8O 2 A>AB02 >A=>2=KE A@54AB2, AB>8<>ABLN 2 ?@545;0E CAB0=>2;5==>3> 2 CG5B=>9 ?>;8B8:5 >@30=870F88 ;8<8B0, => =5 1>;55 20 000 @C1. @07@5H05BAO >B@060BL 2 A>AB025 <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2. =K<8 A;>20<8, B5?5@L 1CE30;B5@ 87102;O5BAO >B =5>1E>48<>AB8 ?@8A20820BL :064><C >1J5:BC >B45;L=K9 8=25=B0@=K9 =><5@ 8 >B:@K20BL 8=25=B0@=CN :0@B>G:C. 0;>F5==K5 >A=>2=K5 A@54AB20 <>6=> CG8BK20BL ?> ?@028;0<, ?@54CA<>B@5==K< 4;O <0B5@80;>2. #G5B B0:8E 70?0A>2 <>65B 25AB8AL =0 AG5B5 10.09 "=25=B0@L 8 E>7O9AB25==K5 ?@8=04;56=>AB8".  A>>B25BAB288 A =AB@C:F859 ?> ?@8<5=5=8N ;0=0 AG5B>2 (CB25@645=0 ?@8:07>< 8=D8=0 >B 31.10.2000 3. N 94=) MB>B AG5B ?@54=07=0G5= 4;O CG5B0 =0;8G8O 8 42865=8O 8=25=B0@O, 8=AB@C<5=B>2, E>7O9AB25==KE ?@8=04;56=>AB59 8 4@C38E A@54AB2 B@C40, :>B>@K5 2:;NG0NBAO 2 A>AB02 A@54AB2 2 >1>@>B5.  ?@>3@0<<5 "1!:CE30;B5@8O 8.0" 02B><0B878@>20=K >?5@0F88 >?@8E>4>20=8O, ?5@540G8 2 M:A?;C0B0F8N 8 A?8A0=8O 8=25=B0@O, 8=AB@C<5=B>2, E>7O9AB25==KE ?@8=04;56=>AB59. !>3;0A=> # 6/01 2 F5;OE >15A?5G5=8O A>E@0==>AB8 MB8E >1J5:B>2 2 ?@>872>4AB25 8;8 ?@8 M:A?;C0B0F88 2 >@30=870F88 4>;65= 1KBL >@30=87>20= =04;560I89 :>=B@>;L 70 8E 42865=85<.  "1!:CE30;B5@88 8.0" ?@8 ?5@540G5 B0:8E 0:B82>2 2 M:A?;C0B0F8N 8E AB>8<>ABL 02B><0B8G5A:8 >B@0605BAO =0 A?5F80;L=>< 7010;0=A>2>< AG5B5, >B:C40 70B5< >=0 <>65B 1KBL A?8A0=0 2 <><5=B 8E D0:B8G5A:>3> 2K1KB8O. "0:8< >1@07><, >15A?5G8205BAO =04;560I89 :>=B@>;L 70 42865=85< ?5@540==KE 2 M:A?;C0B0F8N 0:B82>2. @8 ?5@540G5 8E 2 M:A?;C0B0F8N 02B><0B8G5A:8 D>@<8@C5BAO ?5G0B=0O D>@<0 ""@51>20=85-=0:;04=0O" (-11), 0 ?@8 A?8A0=88 - ":B =0 A?8A0=85 <0;>F5==KE 8 1KAB@>87=0H820NI8EAO ?@54<5B>2" (-8). ">340 :0: 2 1CE30;B5@A:>< CG5B5 0:B82 A> A@>:>< ?>;57=>3> 8A?>;L7>20=8O 1>;55 12 <5AOF52 8 AB>8<>ABLN 4> 20 000 @C1. B5?5@L @07@5H05BAO >B@060BL 2 A>AB025 <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2, 2 =0;>3>2>< CG5B5 2:;NG8BL MB>B 0:B82 2 A>AB02 <0B5@80;L=KE @0AE>4>2 <>6=>, B>;L:> 5A;8 53> ?5@2>=0G0;L=0O AB>8<>ABL =5 ?@52KH05B 10 000 @C1. "0:8< >1@07><, 5A;8 AB>8<>ABL 0:B820 =0E>48BAO 2 8=B5@20;5 >B 10 000 4> 20 000 @C1., >= <>65B >B@060BLAO 2 1CE30;B5@A:>< 8 =0;>3>2>< CG5B5 ?>-@07=><C. 7;8H=8E @0AE>645=89 <>6=> 871560BL, ?@54CA<>B@52 2 CG5B=>9 ?>;8B8:5 4;O 1CE30;B5@A:>3> CG5B0 2>7<>6=>ABL >B@065=8O 2 A>AB025 <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2 B>;L:> >1J5:B>2 AB>8<>ABLN =5 1>;55 10 000 @C1., A1;8782 B5< A0<K< 1CE30;B5@A:89 CG5B A =0;>3>2K<. A;8 65 CG5B=0O ?>;8B8:0 >@30=870F88 ?@54?8AK205B ?>-@07=><C >B@060BL 0:B82K AB>8<>ABLN >B 10 000 4> 20 000 @C1. 2 1CE30;B5@A:>< 8 =0;>3>2>< CG5B5, 4;O MB8E F5;59 2 ?@>3@0<<5 "1!:CE30;B5@8O 8.0" ?@8<5=O5BAO A?5F80;L=0O <5B>48:0. !@>: ?>;57=>3> 8A?>;L7>20=8O B0:8E >1J5:B>2 ?@52KH05B 12 <5AOF52, 0 8E AB>8<>ABL =0 <><5=B ?>ABC?;5=8O =5 2A5340 5I5 >:>=G0B5;L=> AD>@<8@>20=0, ?>MB><C 4> ?@8=OB8O A?5F80;L=>3> @5H5=8O > 2:;NG5=88 B0:8E 0:B82>2 2 A>AB02 <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2 >=8 4>;6=K 1KBL A=0G0;0 >?@8E>4>20=K =0 AG5B 08 ";>65=8O 2> 2=5>1>@>B=K5 0:B82K". 0: B>;L:> AB>8<>ABL 0:B820 1C45B ?>;=>ABLN AD>@<8@>20=0, 53> <>6=> ?@8=8<0BL : CG5BC. @8 MB>< 2 1CE30;B5@A:>< CG5B5 >= >B@0605BAO 2 A>AB025 <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2, 0 2 =0;>3>2>< - 2 :0G5AB25 >A=>2=>3> A@54AB20. ;O >B@065=8O 40==>9 >?5@0F88 2 ?@>3@0<<5 1!:CE30;B5@8O 8.0 ?@54=07=0G5= M;5:B@>==K9 4>:C<5=B @8=OB85 : CG5BC !, 345 =0 70:;04:5 CE30;B5@A:89 CG5B 4>AB0B>G=> 2K1@0BL ?>@O4>: CG5B0 0:B820 B@065=85 2 A>AB025  (HYPERLINK \l "sub_1"@8A. 3.1). 0B5< =C6=> C:070BL >1J5:B <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2, 0 B0:65 AG5B CG5B0 8 A:;04, :C40 >= 1C45B >?@8E>4>20=. @>3@0<<0 ">B@078B" ?5@5:20;8D8:0F8N 0:B820 - ?@>87>945B A?8A0=85 53> AB>8<>AB8 A> AG5B0 1CE30;B5@A:>3> CG5B0 2;>65=89 2> 2=5>1>@>B=K5 0:B82K, 0 =0 AG5B CG5B0 <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2 1C45B >?@8E>4>20= =>2K9 <0B5@80;.  =0;>3>2>< CG5B5 >1J5:B 1C45B 2:;NG5= 2 A>AB02 0<>@B878@C5<>3> 8<CI5AB20. 0@0<5B@K 0<>@B870F88 >A=>2=>3> A@54AB20 4;O F5;59 =0;>3>2>3> CG5B0 C:07K20NBAO =0 70:;04:5 "0;>3>2K9 CG5B" 4>:C<5=B0 "@8=OB85 : CG5BC !". ?@8E>4>20==K9 2 1CE30;B5@A:>< CG5B5 <0B5@80; 2 40;L=59H5< CG8BK205BAO B>G=> B0: 65, :0: 8 ;N1>9 4@C3>9 >1J5:B <0B5@80;L=>-?@>872>4AB25==KE 70?0A>2. >A;5 B>3> :0: >= 1C45B ?5@540= =0 ?@>872>4AB25==K5 8;8 8=K5 0=0;>38G=K5 =C64K, 2 =0;>3>2>< CG5B5 <>6=> =0G8=0BL =0G8A;5=85 0<>@B870F88 ?> A>>B25BAB2CNI5<C 5<C >A=>2=><C A@54AB2C. ;O MB>3> 4>AB0B>G=> CAB0=>28BL A?5F80;L=K9 D;06>:. <>@B870F8O 1C45B 02B><0B8G5A:8 =0G8A;OBLAO 2 :>=F5 :064>3> <5AOF0 2 B5G5=85 A@>:0 ?>;57=>3> 8A?>;L7>20=8O >A=>2=>3> A@54AB20.  8A. 3.1 @8=OB85 : CG5BC >A=>2=KE A@54AB2 (>B@065=85 2 A>AB025 ) 07;8G85 2 A?>A>10E ?@87=0=8O @0AE>4>2 2 1CE30;B5@A:>< 8 =0;>3>2>< CG5B5 2 40==>< A;CG05 ?@82>48B : 2>7=8:=>25=8N 2@5<5==KE @07=8F A>3;0A=> B@51>20=8O< ?>;>65=8O ?> 1CE30;B5@A:><C CG5BC "#G5B @0AG5B>2 ?> =0;>3C =0 ?@81K;L" # 18/02. E CG5B 2 ?@>3@0<<5 "1!:CE30;B5@8O 8.0" 02B><0B878@>20=. @8 A?8A0=88 >1J5:B0 =0 70B@0BK 2 1CE30;B5@A:>< CG5B5 1C45B >B@065=> ?@87=0=85 >B;>65==KE =0;>3>2KE 0:B82>2, 0 ?@8 ?5@5=5A5=88 AB>8<>AB8 MB>3> >1J5:B0 =0 @0AE>4K 2 =0;>3>2>< CG5B5 ?>A@54AB2>< 0<>@B870F88 1C45B ?>:070=> A?8A0=85 >B;>65==KE =0;>3>2KE 0:B82>2 2 1CE30;B5@A:>< CG5B5. @87=0=85 >B;>65==KE =0;>3>2KE 0:B82>2, =0G8A;5=85 0<>@B870F88, A?8A0=85 >B;>65==KE =0;>3>2KE 0:B82>2 8 D>@<8@>20=85 A>>B25BAB2CNI8E 1CE30;B5@A:8E 70?8A59 ?@>872>4OBAO A ?><>ILN 4>:C<5=B0 "0:@KB85 <5AOF0". ! 2006 3. 2  $ ?@54CA<>B@5=> 2:;NG5=85 2 A>AB02 @0AE>4>2 ?@8 >?@545;5=88 =0;>3>2>9 107K ?> =0;>3C =0 ?@81K;L 4> 10% ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=KE A@54AB2 ?@8 ?5@2>< =0G8A;5=88 0<>@B870F88 4;O F5;59 =0;>3>2>3> CG5B0 (B0: =07K205<0O 0<>@B870F8>==0O ?@5<8O). @8 MB>< =0G8A;5=85 0<>@B870F88 2 40==>< A;CG05 1C45B ?@>872>48BLAO 8AE>4O 87 ?5@2>=0G0;L=>9 AB>8<>AB8, C<5=LH5==>9 =0 AC<<C 0<>@B870F8>==>9 ?@5<88. =0;>38G=K5 ?@028;0 <>3CB ?@8<5=OBLAO 8 : 70B@0B0< =0 <>45@=870F8N >A=>2=KE A@54AB2, 4> 10% :>B>@KE @07@5H05BAO 2:;NG0BL 2 A>AB02 @0AE>4>2 ?@8 ?5@2>< =0G8A;5=88 0<>@B870F88 8AE>4O 87 87<5=82H59AO 2 @57C;LB0B5 <>45@=870F88 ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=>3> A@54AB20. ;O >B@065=8O 0<>@B870F8>==>9 ?@5<88 2 ?@>3@0<<5 "1!:CE30;B5@8O 8.0" =5>1E>48<> 2 M;5:B@>==>< 4>:C<5=B5 "@8=OB85 : CG5BC !" =0 70:;04:5 "0;>3>2K9 CG5B" CAB0=>28BL D;06>: ":;NG8BL :0?8B0;L=K5 2;>65=8O 2 A>AB02 @0AE>4>2 ?> ?. 1.1 AB. 259  $" 8 C:070BL ?@>F5=B ?5@2>=0G0;L=>9 AB>8<>AB8, :>B>@K9 1C45B 2:;NG5= 2 A>AB02 @0AE>4>2 ?@8 ?5@2>< =0G8A;5=88 0<>@B870F88 ?> >A=>2=><C A@54AB2C (HYPERLINK \l "sub_2"@8A. 3.2).  8A. 3.2. @8=OB85 : CG5BC >A=>2=KE A@54AB2 (=0;>3>2K9 CG5B) @>3@0<<0 ?>72>;O5B @0AAG8B0BL AC<<C 0<>@B870F8>==>9 ?@5<88, 8 ?@8 ?5@2>< =0G8A;5=88 0<>@B870F88 ?> MB><C >A=>2=><C A@54AB2C MB0 AC<<0 1C45B 02B><0B8G5A:8 2:;NG5=0 2 A>AB02 @0AE>4>2. <>@B870F8O 1C45B =0G8A;OBLAO 8AE>4O 87 C<5=LH5==>9 ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=>3> A@54AB20. >4>1=0O <5B>48:0 ?@8<5=O5BAO 8 ?@8 <>45@=870F88 >A=>2=>3> A@54AB20. >AB0B>G=> C:070BL AC<<C 0<>@B870F8>==>9 ?@5<88, 0 55 =0G8A;5=85 8 40;L=59H89 @0AG5B 0<>@B870F88 1C4CB 2K?>;=5=K 02B><0B8G5A:8. :;NG5=85 G0AB8 ?5@2>=0G0;L=>9 AB>8<>AB8 >A=>2=>3> A@54AB20 2 A>AB02 @0AE>4>2 4>?CA:05BAO B>;L:> 2 =0;>3>2>< CG5B5, ?>MB><C MB> 2;5G5B 2>7=8:=>25=85 2@5<5==KE @07=8F A>3;0A=> B@51>20=8O< # 18/02. >A;5 B>3> :0: 2 =0;>3>2>< CG5B5 0<>@B870F8>==0O ?@5<8O 1C45B >B@065=0 2 A>AB025 B5:CI8E @0AE>4>2, 2 1CE30;B5@A:>< CG5B5 1C4CB ?@87=0=K >B;>65==K5 =0;>3>2K5 >1O70B5;LAB20 ?> >A=>2=K< A@54AB20<, 0 ?@8 ?5@5=5A5=88 AB>8<>AB8 MB8E >A=>2=KE A@54AB2 =0 @0AE>4K ?>A@54AB2>< 0<>@B870F88 02B><0B8G5A:8 >B@078BAO ?>30H5=85 >B;>65==KE =0;>3>2KE >1O70B5;LAB2 (4>:C<5=B "0:@KB85 <5AOF0") [13, A.15]. 0:;NG5=85 CE30;B5@A:89 CG5B >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 @53C;8@C5BAO @O4>< 70:>=>40B5;L=KE 0:B>2, A@548 :>B>@KE >A=>2=>5 <5AB> 70=8<0NB: $  1CE30;B5@A:>< CG5B5, 0;>3>2K9 :>45:A $, # 6/01 #G5B >A=>2=KE A@54AB2, #G5B =5<0B5@80;L=KE 0:B82>2 (# 14/2000), 5B>48G5A:85 C:070=8O ?> 53> ?@8<5=5=8N 8 4@C385 4>:C<5=BK.  =0AB>OI55 2@5<O 2 1CE30;B5@A:>< CG5B5 0:B82K O2;ONBAO >A=>2=K<8 A@54AB20<8, 5A;8 >=8 8A?>;L7CNBAO 2 ?@>872>4AB25 ?@>4C:F88, ?@8 2K?>;=5=88 @01>B 8;8 >:070=88 CA;C3, 4;O C?@02;5=G5A:8E =C64 >@30=870F88 ;81> 4;O ?@54>AB02;5=8O >@30=870F859 70 ?;0BC 2> 2@5<5==>5 2;045=85 8 ?>;L7>20=85 8;8 2> 2@5<5==>5 ?>;L7>20=85 =0 A@>: 1>;55 12 <5AOF52, 8E =5 ?;0=8@CNB ?5@5?@>4020BL 8 >=8 A?>A>1=K ?@8=>A8BL >@30=870F88 M:>=><8G5A:85 2K3>4K (4>E>4) 2 1C4CI5<. 5<0B5@80;L=K5 0:B82K - MB> 8A:;NG8B5;L=K5 ?@020 =0 @57C;LB0BK 8=B5;;5:BC0;L=>9 45OB5;L=>AB8, 0 B0:65 4@C385 >1J5:BK 8=B5;;5:BC0;L=>9 A>1AB25==>AB8, :>B>@K5 8A?>;L7CNBAO 2 ?@>872>4AB25 8;8 C?@02;5=88 1>;55 12 <5AOF52. "0:85 >1J5:BK AG8B0NBAO =5<0B5@80;L=K<8 0:B820<8 B>;L:> 2 B>< A;CG05, 5A;8 >=8 ?@8=>AOB 4>E>4 8 C >@30=870F88 5ABL 4>:C<5=BK, ?>4B25@640NI85 55 ?@020 =0 =8E, - ?0B5=BK, A2845B5;LAB20, 4>3>2>@K CABC?:8 (?@8>1@5B5=8O) ?0B5=B0, B>20@=>3> 7=0:0 8 B.4. "0:8< >1@07><, A8=B5B8G5A:89 CG5B >A=>2=KE A@54AB2 2545BAO =0 AG5B5 01 A=>2=K5 A@54AB20, : :>B>@><C >B:@K20NBAO A>>B25BAB2CNI85 AC1AG5B0 ?> 2840< >A=>2=KE A@54AB2. #G5B =5<0B5@80;L=KE 0:B82>2 - 45;> B>=:>5. E =5<0B5@80;L=>ABL 2 :064>< A;CG05 >A>10O 8 B@51C5B >A>1>3> ?>4E>40. 4=0:> 5ABL 8 >1I85 ?@028;0, :>B>@K5 =5>1E>48<> ?><=8BL ?@8 >ACI5AB2;5=88 >?5@0F89 A =5<0B5@80;L=K<8 0:B820<8. ;O CG5B0 =5<0B5@80;L=KE 0:B82>2 8A?>;L7CNBAO AG5B0 04 5<0B5@80;L=K5 0:B82K 8 05 7=>A ?> =5<0B5@80;L=K< 0:B820<. 1J5:B>< 8AA;54>20=8O 48?;><=>9 @01>BK 2KABC?05B >1I5AB2> A >3@0=8G5==>9 >B25BAB25==>ABLN !25B, :>B>@>5 1K;> 70@538AB@8@>20=> 2 2001 3>4C, 2 F5;OE =0AKI5=8O ?>B@518B5;LA:>3> @K=:0 B>20@0<8 8 CA;C30<8, 0 B0:65 872;5G5=8O ?@81K;8 2 8=B5@5A0E CG0AB=8:>2.   !25B ?@>872>48BAO 0<>@B870F8O =5<0B5@80;L=KE 0:B82>2 ?@8 ?><>I8 ;8=59=>3> A?>A>10. B@065=85 =0G8A;5=89 0<>@B870F88 =5<0B5@80;L=KE 0:B82>2 ?@8 ?><>I8 =0:>?;5=8O A>>B25BAB2CNI8E AC<< =0 >B45;L=>9 AG5B5 (8A?>;L7>20=85 AG5B0 05 <>@B870F8O =5<0B5@80;L=KE 0:B82>2. 0G8A;5=85 0<>@B870F88 >A=>2=KE A@54AB2 ?@>2>48BAO B0:65 ?@8 ?><>I8 ;8=59=>3> A?>A>10. #G5B >A=>2=KE A@54AB2 2545BAO A ?@8<5=5=85< 8=25=B0@=KE :0@B>G5: CG5B0 >A=>2=KE A@54AB2.  48?;><=>9 @01>B5 1K; @0AA<>B@5= CG5B >A=>2=KE A@54AB2  !25B 8 >A=>2=KE 1CE30;B5@A:8E ?@>2>4>: ?> >@30=870F88 8E 42865=8O, 0 8<5==> ?@0:B8G5A:85 @0AG5BK ?> ?@8>1@5B5=8N, 0<>@B870F88, @50;870F88 >1J5:B>2 >A=>2=KE A@54AB2. "0:, 2 @01>B5 1K; @0AA<>B@5= ?@8<5@ ?> 70?>;=5=8N 8=25=B0@=>9 :0@B>G:8 CG5BC >1J5:B>2 >A=>2=KE A@54AB2, >?5@0F88 ?> ?>ABC?;5=8N >A=>2=KE A@54AB2 2  !25B, =0G8A;5=85 0<>@B870F88 =0 >1J5:BK >A=>2=KE A@54AB2, 2K1KB85 ?> @07;8G=K< ?@8G8=0< >1J5:B>2 >A=>2=KE A@54AB2 87  !25B. 'B> :0A05BAO =5<0B5@80;L=KE 0:B82>2, B> B0:65 2 48?;><=>9 @01>B5 1K;> C45;5=> 2=8<0=85 >?5@0F8O< ?> ?@8>1@5B5=8N =5<0B5@80;L=>3> 0:B820, 0 8<5==> :><?LNB5@=>9 ?@>3@0<<K A<5B0, :>B>@0O =5>1E>48<0 4;O A>AB02;5=8O A<5B >1J5:B>2 AB@>8B5;LAB20 :><?0=88. 0?>;=5=85 =0 >A=>20=88 40==KE >?5@0F89 :0@B>G:8 CG5B0 , :>B>@0O 2545BAO =0 ?@54?@8OB88, @0AA<>B@5=K 2>?@>AK CG5B0 =0G8A;5=8O 0<>@B870F88, 8 8E 2K1KB85, 2 G0AB=>AB8 ?CB5< @50;870F88 ?@><KH;5==>3> >1@07F0 4@C3>9 >@30=870F88 70 ?;0BC. !53>4=O =8 >4=0 >@30=870F8O 2 A2>59 45OB5;L=>AB8 =5 <>65B >1>9B8AL 157 >A=>2=KE A@54AB2. ><?LNB5@, D0:A, :A5@>:A 8 B><C ?>4>1=>5 >1>@C4>20=85 5ABL ?>GB8 C :064>3> ?@54?@8OB8O.  2006 3>4C ?>@O4>: CG5B0 >A=>2=KE A@54AB2 87<5=8;AO. @8:07>< 8=D8=0 >AA88 >B 12.12.2005 ! 147= 1K;8 2=5A5=K A5@L57=K5 87<5=5=8O 2 # 6/01 #G5B >A=>2=KE A@54AB2. K45;ONB @O4 ?@>1;5<=KE <><5=B>2 2 >1;0AB8 CG5B0 >A=>2=KE A@54AB2 8 4@C38E 0:B82>2: 1. 4=8< 87 ?@>1;5<=KE 2>?@>A>2 1CE30;B5@A:>3> CG5B0 >A=>2=KE A@54AB2 O2;O5BAO 2>?@>A 87<5=5=8O A?>A>10 =0G8A;5=8O 0<>@B870F88. "0:8< >1@07><, ?>:0 ACI5AB2C5B @0=55 A>740==0O 3@C??0 >4=>@>4=KE >1J5:B>2 >A=>2=KE A@54AB2, A?>A>1 =0G8A;5=8O 0<>@B870F88 ?> 2A5< >A=>2=K< A@54AB20<, 2E>4OI8< 2 MBC 3@C??C, 4>;65= 1KBL >48=0:>2K<. 2. B0:65 ?@>1;5<=K< 2>?@>A>< O2;ONBAO @0AE>645=8O <564C 1CE30;B5@A:>9 8 =0;>3>2>9 >AB0B>G=>9 AB>8<>ABLN 8<CI5AB20 2AB@5G0NBAO G0AB>. @>8AE>48B MB> 87-70 @07;8G89 2 ?5@2>=0G0;L=>9 AB>8<>AB8 >1J5:B>2, 2 A@>:0E 8E ?>;57=>3> 8A?>;L7>20=8O 8;8 A?>A>10E =0G8A;5=8O 0<>@B870F88. 3. 2 AB0@>9 @540:F88 # 6/01 1CE30;B5@0 >@30=870F88 ?@>872>48;8 >F5=:C 4>?>;=8B5;L=CN >F5=:C AB>8<>AB8 >A=>2=KE A@54AB2, ?>;CG5==KE 1572>7<574=>, 8;8 AB>8<>ABL :>B>@KE 2K@065=0 2 8=>AB@0==>9 20;NB5, GB> O2;O;>AL B@C4>5<:8< 8 ;8H=8< ?@>F5AA>< 4. ?@>1;5<=K< 2>?@>A>< CG5B0 1K; 2>?@>A > =54>@>38E >1J5:B0E >A=>2=KE A@54AB2. 5. ?@>1;5<0 ?>;CG5=8O 8=D>@<0F88 > =5<0B5@80;L=KE 0:B820E 8 ?@54AB02;5=8O 55 2 D8=0=A>2>9 >BG5B=>AB8 ?@8>1@5;0 1>;LH>5 7=0G5=85. >?@>AK @07;8G8O <564C 1CE30;B5@A:8< 8 =0;>3>2K< CG5B>< =5<0B5@80;L=KE 0:B82>2 B0:65 B@51CNB @07@5H5=8O. >6=> ?@54;>68BL @O4 @5H5=89 ?> 2KO2;5==K< ?@>1;5<0< CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2: 1. @8 =0G8A;5=88 0<>@B870F88 >A=>2=KE A@54AB2, 8A:;NG5=85< 87 ?@028;0 O2;O5BAO A8BC0F8O, ?@8 :>B>@>9 3@C??0 >4=>@>4=KE >1J5:B>2 >A=>2=KE A@54AB2 2@5<5==> 0==C;8@C5BAO, B> 5ABL A@>: ?>;57=>3> 8A?>;L7>20=8O 2A5E >1J5:B>2, 2E>4OI8E 2 MBC 3@C??C, 8AB5:05B, 0 =>2K5 >1J5:BK, >B=>AOI85AO : MB>9 3@C??5 5I5 =5 ?@8>1@5B5=K. !;54>20B5;L=>, ?> 2E>4OI8< 2 =55 >A=>2=K< A@54AB20< >@30=870F8O 2=>2L A<>65B 2K1@0BL >48= 87 G5BK@5E ?@54;0305<KE ?C=:B>< 18 # 6/01 A?>A>1>2 =0G8A;5=8O 0<>@B870F88. 2. 548=AB25==K9 2KE>4 CAB@0=8BL @07;8G8O 1CE30;B5@A:>3> 8 =0;>3>3> CG5B0 >A=>2=KE A@54AB2 - MB> ?>4>3=0BL 1CE30;B5@A:85 ?@028;0 ?>4 =0;>3>2K5. ;O MB>3> =C6=> ?@>?8A0BL 2 CG5B=>9 ?>;8B8:5, GB> 2 1CECG5B5 C1KB>: >B ?@>4068 >A=>2=KE A@54AB2 >B=>A8BAO =0 AG5B 97 " 0AE>4K 1C4CI8E ?5@8>4>2", 0 70B5< A?8AK205BAO B0:, :0: C:070=> 2 ?C=:B5 3 AB0BL8 268 0;>3>2>3> :>45:A0 $ 3. !>3;0A=> =>2>9 @540:F88 ?. 10 # 6/01 ?5@2>=0G0;L=>9 AB>8<>ABLN >A=>2=KE A@54AB2, ?>;CG5==KE >@30=870F859 ?> 4>3>2>@C 40@5=8O (1572>7<574=>), ?@87=05BAO 8E B5:CI0O @K=>G=0O AB>8<>ABL =0 40BC ?@8=OB8O : 1CE30;B5@A:><C CG5BC 2 :0G5AB25 2;>65=89 2> 2=5>1>@>B=K5 0:B82K. 0=55 >F5=:C B0:8E >A=>2=KE A@54AB2 ?@8E>48;>AL ?@>872>48BL =0 40BC 8E ?@8=OB8O : 1CE30;B5@A:><C CG5BC. 4. >2K5 ?@028;0 CG5B0 =54>@>38E >1J5:B>2 >A=>2=KE A@54AB2 @0A?@>AB@0=ONBAO ;8HL =0 B> 8<CI5AB2>, :>B>@>5 ?@8=OB> : CG5BC ?>A;5 1 O=20@O 2006 3>40. >2KH5=85 ;8<8B0 AB>8<>AB8 "<0;>F5==>3>" 8<CI5AB20 8 @07@5H5=85 CG8BK20BL 53> 2 :0G5AB25 , 157CA;>2=>, >1@04C5B 2A5E 1CE30;B5@>2. "5?5@L CB8E=CB A?>@K > B><, :0: 25AB8 CG5B B0:8E <5;>G59, :0: =>6=8FK, 4K@>:>;K, 254@0, ;>6:8 8 4@. 5. ?C=:B 10 AB0BL8 259  $. = 4>?CA:05B ?@8<5=5=85 =>@< 0<>@B870F88 =865 B5E, :>B>@K5 CAB0=>2;5=K ?> ?@028;0< 3;02K 25  $. A;8 =0;>3>2CN =>@<C 0<>@B870F88 C<5=LH8BL 242>5, B> AC<<0 0<>@B870F88 A>2?045B A 1CE30;B5@A:>9. 5H5=85 > ?@8<5=5=88 ?>=865==KE =>@< 0<>@B870F88 >@30=870F8O >1O70B5;L=> 4>;6=0 70:@5?8BL 2 CG5B=>9 ?>;8B8:5 4;O F5;59 =0;>3>>1;>65=8O. AB0;L=K5 @07;8G8O, 2>7=8:0NI85 ?@8 0<>@B870F88 , B0:85 65, :0: 8 ?@8 0<>@B870F88 >A=>2=KE A@54AB2. 48=AB25==K9 A?>A>1 0<>@B870F88 , =5 ?>@>640NI89 2@5<5==KE @07=8F (?@8 CA;>288 >48=0:>2>9 ?5@2>=0G0;L=>9 AB>8<>AB8),  ;8=59=K9. 3> <>6=> ?@8<5=OBL 8 2 =0;>3>2><, 8 2 1CE30;B5@A:>< CG5B5. "0:65 206=>9 <5@>9 ?> A>25@H5=AB2>20=8N A8AB5<K CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 A;54C5B ?@54;>68BL >ACI5AB2;5=85 2=CB@5==53> :>=B@>;O =0 ?@54?@8OB88 25AL<0. -B> =5>1E>48<0O ?@>F54C@0, MB> 65;0=85 A>1AB25==8:>2 8 <5=546<5=B0 C?>@O4>G8BL AB@C:BC@C 8 >@30=870F8N 187=5A-?@>F5AA>2, GB> <>65B ?@825AB8 : ACI5AB25==>9 M:>=><88 A@54AB2 :><?0=88. @><5 B>3>, =0;8G85 2=CB@5==53> :>=B@>;O AB0=>28BAO 25AL<0 0:BC0;L=K< 4;O A>1AB25==8:>2-C?@02;5=F52, :>B>@K5 >BE>4OB >B =5?>A@54AB25==>3> 2545=8O 45; =0 D8@<5, ?5@54020O 1@074K ?@02;5=8O 2 @C:8 ?@>D5AA8>=0;L=KE <5=5465@>2. 4=0:> :>340 A>1AB25==8:8 187=5A0 O2;ONBAO <5=5465@0<8 :><?0=88 8 A0<8 ?>;=>ABLN :>=B@>;8@CNB 2A5 0A?5:BK 187=5A0, 2 =0;8G88 DC=:F88 2=CB@5==53> 0C48B0 <>65B =5 1KBL =04>1=>AB8.  :0G5AB25 @5:><5=40F89 ?> A>25@H5=AB2>20=8N A8AB5<K CG5B0 >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 A;54C5B >B<5B8BL, GB> 1K;> ?@54;>65=>  !25B CAB0=>28BL ?@>3@0<<C 1! CE30;B5@8O, :>B>@0O ?>72>;8B A8AB5<0B878@>20BL CG5B >A=>2=KE A@54AB2 8 4@C38E 0:B82>2 :><?0=88, MB> ?>72>;8B 871560BL >H81>: 2 @01>B5 ?> CG5BC 8 A>AB02;5=8N >BG5B=>AB8 >A=>2=KE A@54AB2. "0:>9 ?>4E>4 ?>72>;8B 1>;55 @0F8>=0;L=> @0AE>4>20BL A@54AB20 =0 ?@8>1@5B5=85 >A=>2=KE A@54AB2 8 , B@0B8BL <5=LH5 2@5<5=8 =0 C15645=85 @C:>2>4AB20 2 =5>1E>48<>AB8 ?@8>1@5B5=8O B>3> 8;8 8=>3> >1J5:B0, ?>2KA8BL 48AF8?;8=C 8A?>;L7>20=8O >A=>2=KE A@54AB2 8 =5<0B5@80;L=KE 0:B82>2 A>B@C4=8:0<8 ?@54?@8OB8O. !?8A>: 8A?>;L7>20==>9 ;8B5@0BC@K 0;>3>2K9 :>45:A $. '0ABL ?5@20O >B 31.07.1998 !146-$ (A 87<5=5=8O<8 >B 2.11.2004) //www.garant.ru 0;>3>2K9 :>45:A $ G0ABL 2B>@0O >B 5.08.2000 !117-$ $545@0;L=K9 70:>=  1CE30;B5@A:>< CG5B5 >B 21.11.1996 !129-$ (A 87<5=5=8O<8 30.06.2003) >AB0=>2;5=85 @028B5;LAB20 $ >B 1 O=20@O 2002 3. ! 1  ;0AA8D8:0F88 >A=>2=KE A@54AB2, 2:;NG05<KE 2 0<>@B870F8>==K5 3@C??K (A 87<5=5=8O<8 >B 9 8N;O, 8 023CAB0 2003 3.) >AB0=>2;5=85 >A:><AB0B0 $ >B 21 O=20@O 2003 3. ! 7 1 CB25@645=88 C=8D8F8@>20==KE D>@< ?5@28G=>9 CG5B=>9 4>:C<5=B0F88 ?> CG5BC >A=>2=KE A@54AB2 @8:07 8=D8=0 $ >B 31 >:BO1@O 2000 3. ! 94= 1 CB25@645=88 ;0=0 AG5B>2 1CE30;B5@A:>3> CG5B0 D8=0=A>2>-E>7O9AB25==>9 45OB5;L=>AB8 >@30=870F89 8 8=AB@C:F88 ?> 53> ?@8<5=5=8N (A 87<5=5=8O<8 >B 7 <0O 2003 3.) >;>65=85 ?> 1CE30;B5@A:><C CG5BC #G5B =5<0B5@80;L=KE 0:B82>2 # 14/2000 (CB2. @8:07>< 8=D8=0 $ >B 16 >:BO1@O 2000 3. N 91=) >;>65=85 ?> 1CE30;B5@A:><C CG5BC #G5B >A=>2=KE A@54AB2 # 6/01. (CB2.@8:07>< 8=D8=0 $ >B 30.03.2001 !26= (A 87<5=5=8O<8 >B 1 O=20@O 2006 3.) 5B>48G5A:85 C:070=8O ?> 1CE30;B5@A:><C CG5BC >A=>2=KE A@54AB2 (CB2. ?@8:07>< 8=D8=0 $ >B 13 >:BO1@O 2003 3. ! 91=) 070@>20. 5<0B5@80;L=K5 0:B82K //0;>3>2K9 25AB=8:.-2005.-N 7.- !. 150-161 070@>20 . !. 5<0B5@80;L=K5 0:B82K //0;>3>2K9 25AB=8:.-2005.-! 8.- !. 137-149. 070@>20 .!. >:C<5=B0;L=>5 >D>@<;5=85 >?5@0F89 ?> CG5BC >A=>2=KE A@54AB2. //  HYPERLINK "http://www.audit-it.ru" www.audit-it.ru 0:CH8= . #G5B >A=>2=KE A@54AB2 2 2006 3. 2 ?@>3@0<<5 "1!:CE30;B5@8O 8.0" // $8=0=A>20O 3075B0. 538>=0;L=K9 2K?CA:. 2006 .- ! 11. A. 15 0;0:8@520.. 5<0B5@80;L=K5 0:B82K: CG5B, 0C48B, 0=0;87:CG51. ?>A>185.. -2005.-416 A. >=40@L .CE30;B5@A:89 CG5B >A=>2=KE A@54AB2: =0 GB> >1@0B8BL 2=8<0=85 // CE30;B5@A:>5 ?@8;>65=85 : 3075B5 -:>=><8:0 8 687=L. 2006.-2K?CA: 6.  26 A. 0@5=:>20 . CE30;B5@A:89 CG5B. .: $8=0=AK 8 AB0B8AB8:0. 2004.  208A. >@>=8=0 .. #G5B =5<0B5@80;L=KE 0:B82>2:CG51. ?>A>185/.. >@>=8=0.-.:-:A<>.2005.-240 A. <5;LO=>20". . #G5B =5<0B5@80;L=KE 0:B82>2//CE30;B5@A:89 CG5B.-2005.-N 9.- !. 41-46. <5;LO=>20". .#G5B >A=>2=KE A@54AB2//CE30;B5@A:89 CG5B.-2005.-! 7.- !. 35-42. 5@515=:>20 . >:C<5=B>>1>@>B =0 ?@54?@8OB88. .5@H8=0 . 2005.  384 A. 0E0@L8=. .><<5=B0@89 : =>2K< <5B>48G5A:8< C:070=8O< ?> 1CE30;B5@A:><C CG5BC >A=>2=KE A@54AB2//>=AC;LB0=B 1CE30;B5@0.-2004.-! 1.- !. 56-61. 0E0@L8= . . #G5B >A=>2=KE A@54AB2: >F5=:0, 0<>@B870F8O 8 2K1KB85. 0;>3>2K9 25AB=8:. 2004.  256A. @5;>2 . .#G5B >A=>2=KE A@54AB2: =>2K5 @5:><5=40F88 8=D8=0 >AA88 //!>2@5<5==K9 1CECG5B.-2004.-! 1.- !. 14-30. 20=NAL .#G5B 2K1KB8O >A=>2=KE A@54AB2//C48B 8 =0;>3>>1;>65=85.-2005.-N 7.-!. 8-12. =>75<F520. .>@O4>: ?@8=OB8O : CG5BC >A=>2=KE A@54AB2 //!>2@5<5==K9 1CECG5B.-2004.-! 9.- !. 3-13. 0ALO=>20 ... A=>2=K5 A@54AB20: 1CE30;B5@A:89 8 =0;>3>2K9 CG5B. ,=D>@<F5=B@ XXI 2. 2006.  256A. 8A;>2 . CE30;B5@A:89 CG5B >A=>2=KE A@54AB2. .:@>AA<5480. 2005.  144A. >@>B:>20 .. A=>2=K5 A@54AB20: 1CE30;B5@A:89 8 =0;>3>2K9 CG5B. .: @>AA<5480. 2005.  240 A. >=4@0:>2 . . CE30;B5@A:89 CGQB: #G51=>5 ?>A>185  5-5 874. .: $ -, 2005  717A. >@>159=8:>2 .., %028= .., >74@8= .. -:>=><8:0 ?@54?@8OB8O. #G51=>5 ?>A>185. 86=89 >23>@>4, 2003.  A.127 @CBO:>20 ". >45@=870F8O. 5:>=AB@C:F8O >A=>2=KE A@54AB2. //>20O 1CE30;B5@8O. 2004. - !10. 8AB>?04. .A=>2=K5 A@54AB20 :0: M;5<5=B CG5B=>9 ?>;8B8:8//!>2@5<5==K9 1CECG5B.-2004.-! 2.- !. 44-49. 5G0520 .". #G5B >A=>2=KE A@54AB2  >2K9 3>4 =>2K5 C:070=8O. //2>9=0O 70?8AL. 2005. - !1 >28:>2!. !.<>@B870F8O >A=>2=KE A@54AB2: CG5B 8 =0;>38 //C48B>@.-2004.-! 3.- !. 30-35. >2>42>@A:89. .=25=B0@=K9 >1J5:B 8 :;0AA8D8:0F8O >A=>2=KE A@54AB2 2 A>2@5<5==>9 ?@0:B8:5 E>7O9AB2>20=8O//!>2@5<5==K9 1CECG5B.-2004.-! 8.- !. 10-14. >2K5 C=8D8F8@>20==K5 D>@<K ?> CG5BC >A=>2=KE A@54AB2 !-1 8 0!-6//;021CE.-2003.-!5.-!.85-92. >20O D>@<0 ?> A?8A0=8N >A=>2=KE A@54AB2 !-4//;021CE.-2003.-!10.-!.89-93. F5=:0 >A=>2=KE A@54AB2. !B0BLO >B 7.06.2005.//  HYPERLINK "http://www.audit-it.ru" www.audit-it.ru 0;0<0@GC: .!. ;0AA8D8:0F8O 8 >F5=:0 >A=>2=KE A@54AB2 // !?@02>G=8: M:>=><8AB0. - 2004. - !9(15). - !.18-26. ;0= AG5B>2 1CE30;B5@A:>3> CG5B0 8 8=AB@C:F88 ?> 53> ?@8<5=5=8N />4 @54. .!. 0:0520.- ., 2005.  A.129 >;O:>20 .!. 06=K5 87<5=5=8O 2 # 6/01 #G5B >A=>2=KE A@54AB2// >AA89A:89 =0;>3>2K9 :C@L5@. 2006. - !4.  A. 32 >H5@AB=8: .., 59:A8= .!. !0<>CG8B5;L ?> 1CE30;B5@A:><C CG5BC (7-5 874.)-!1.: 740B5;LA:89 4>< 5@40, 2004. - 656 A. @>=8=0 ..><<5=B0@89 : =>2K< <5B>48G5A:8< C:070=8O< ?> CG5BC >A=>2=KE A@54AB2 //CE30;B5@A:89 CG5B. 2004 - !3. >74=O:>2 . . =0G8A;5=88 0<>@B870F88 //0;>3>2K9 25AB=8:.-2004.-! 1.- !. 78-81. 50;870F8O >A=>2=KE A@54AB2. !B0BLO >B 7.07.2005.//  HYPERLINK "http://www.audit-it.ru" www.audit-it.ru CA0:>20. .1 CG5B5 >A=>2=KE A@54AB2//0;>3>2K9 25AB=8:.-2004.-! 4.- !. 101-105. CA0:>20. .#G5B 8 0<>@B870F8O >A=>2=KE A@54AB2//0;>3>2K9 25AB=8:.-2004.-! 2.- !. 94-96. CA0:>20..A=>2=K5 A@54AB20: 1CE30;B5@A:89 CG5B 8 =0;>3>>1;>65=85-.:CE30;B5@A:89 CG5B,2004.-240 A !>:>;LA:0O . <>@B870F8O ?>-=>2><C.//2>9=0O 70?8AL. 2005. - !11. !?8A0=85 A@54AB2 2 A2O78 A 8E ?>;=K< 87=>A><. !B0BLO >B 7.07.2005.//  HYPERLINK "http://www.audit-it.ru" www.audit-it.ru !?>A>1K A?8A0=8O @0AE>4>2 =0 @5<>=B >A=>2=KE A@54AB2 !B0BLO >B 7.07.2005.// www.audit-it.ru "5@5E>20 .. 1 CG5B5 0<>@B870F88 >A=>2=KE A@54AB2 // A5 4;O 1CE30;B5@0. - 2004. - !8(128). - !.2-4. #G5B=0O ?>;8B8:0  !25B #G5B ?>ABC?;5=8O >A=>2=KE A@54AB2.//  HYPERLINK "http://www.businessuchet.ru" www.businessuchet.ru !09B :><?0=88 1! //www.1!.ru @8;>65=8O     PAGE  PAGE 2 8@5:B>@ ?@54?@8OB8O 0<5AB8B5;8 48@5:B>@0 > <0@:5B8=3C > ?@>872>4AB2C > M:>=><8:5 > B5E=8G5A:8< 2>?@>A0<  3;.8=65=5@ @>872>4AB25==K9 >B45; B45; <0B5@-B5E=.A=016. ;0=.-M:. >B45; ;.<5E0=8: 8A?5BG5@A. >B45; B45; :04@>2 CE30;B5@8O ;.M=5@35B8: <0@:5B>;>3 B45; B@C40 8 7\?; @>@01 (=0G0;L=8: CG0AB:0) <0AB5@ <0AB5@ <0AB5@ KKK LL(LPLRLJkdq\$$If4F %D ``40{    44 la $$Ifa$gd6$dh`a$gdh$dh`a$gdhKK L LLL&L(LNLPLRL\L^LjLpLrLLLLLPM\M^M`MMMMMNNNNNN.O:OROTOOO`PlPnPpPrPFQZQ T^T`TbT̽ŲhMCJaJh CJaJhpACJaJh h CJaJh_i?CJaJh^CJaJhemhCJaJh)hz h6h6 h6hemh6hem\huih35huihem5huihem5\hXRhhCJaJ2RL^LlLnLpLrLxLLLLUkd\$$If4\9 %  40{44 la $$Ifa$gd6 LLMMM^McWWWW $$Ifa$gd6kdy]$$If\9 %40{44 la^M`MjMtMMMcWWWW $$Ifa$gd6kd]$$If\9 %40{44 laMMMMMNcWWWW $$Ifa$gd6kd}^$$If\9 %40{44 laNN(N2N@NNcWWWW $$Ifa$gd6kd^$$If\9 %40{44 laNNNNNROcWWWW $$Ifa$gd6kd_$$If\9 %40{44 laROTOZO`OhOOcWWWW $$Ifa$gd6kd`$$If\9 %40{44 laOOOOPnPcWWWW $$Ifa$gd6kd`$$If\9 %40{44 lanPpPrPFQ`TbTzTcTEEE6$dh`a$gdpA$dh`a$gd $dh`a$gdKkda$$If\9 %40{44 labTTTTTTUUU UFUJUTUVUbUWWXXXXXXXXXXZZ.[:[hüütlaVah:fhx"CJaJh:fh:fCJaJhCCJaJh qh:fCJaJhC(h:fmH sH hbRh:f0JhC(mH sH  hC(hC( hmhmhm hbRh:fhCJaJ h h h h \hMhh 5hMhh 5\hXRhpACJaJh_i?CJaJhnOCJaJhpACJaJzTTU UHUJU=kda$$If4F &m ``906    44 lap$$Ifa$gd l0$dh`a$gdpAJUVUdUfUhU$Ifgd l$$Ifa$gd lhUjUpUvUUUJ4444$$Ifa$gd lkdb$$If4\J &  0644 lap(UUUUUVVL6666$$Ifa$gd lkdb$$If\J &90644 lap(VVXVbVhVtVVL6666$$Ifa$gd lkdc$$If\J &90644 lap(VVVVV~WL6666$$Ifa$gd lkdc$$If\J &90644 lap(~WWWXYL=8)$dh`a$gd:f gd:f$dh`a$gdrkdd$$If\J &90644 lap(YZt\]`bg*kkkk>nRoopy$dh`a$gd; #$dh7$8$H$`a$gd; #$dh`a$gdp9 7$8$H$gdU] $dha$gdJ$a$gdn$dh1$7$8$H$`a$gd8p$dh1$7$8$H$`a$gd:f$dh`a$gd:fhhiikkk$k&k(k*knkkkkknnnRoooppµynfnWnWKh; #B*CJaJphh; #h; #B*CJaJphh_i?CJaJh; #h; #CJaJh_ CJaJhp9hU]CJaJhU]OJQJ^JhNh_ CJaJhnOJQJ^Jh_i?OJQJ^JhnhnOJQJ^JhCJaJhMCJaJhSiCJaJhzhzCJaJhzCJaJh:fh:fCJaJh#CJaJpq.q2qFqqqqqqqrrrr`sdsfssss ttttRtttttttu uuu$u*u4u>uuuuu6v:vVvXvlvnvrv|vCJaJhH<CJaJh^:CJaJhRCJaJh CJaJhzjhzjCJaJh_i?CJaJh6N?CJaJ,}~V62&<h0̐$$Ifa$gdX<l0$dh`a$gdpA$dh`a$gdpA$dh`a$gd$dh`a$gd@VXz‰։&:̎68FHbdrtFʐ̐*2468:<սղ hX<h~h~ hX<hX<hX<hX<\hX<hX<5hX<hX<5\hXRhpACJaJhrfCJaJh"\#CJaJh 0CJaJhpACJaJh_i?CJaJhhCJaJh#CJaJhPCJaJ4̐,L66$$Ifa$gdX<lkdd$$If4F% & ``606    44 lap$$Ifa$gdX<l0,.027kde$$If4\% &HI  0644 lap($IfgdX<l26:>B$$Ifa$gd~l$$Ifa$gdX<l<>@Drbd*,@n8@BDFrtĝƝҝXlnԠظȨ}uuhCJaJhRl0hCJaJh* h\0h\0h\0h\05\hXRhlCJaJh>?CJaJhNCJaJhlCJaJhDCJaJh_i?CJaJh}rCJaJhhCJaJ hX<hh hX<hX<h~ hX<h~.BDJTdL666$$Ifa$gdX<lkde$$If\% &HI60644 lap(d‘đΑ9#$$Ifa$gdX<lkd.f$$If\% &HI60644 lap($IfgdX<lΑԑ$IfgdX<l$$Ifa$gdX<l"0L666$$Ifa$gdX<lkdf$$If\% &HI60644 lap(0pr9&$Ifgdlkd8g$$If\% &HI60644 lap($IfgdX<l~~~~$$Ifa$gdxlkkdg$$If&~&0644 lap ’ВL666$$Ifa$gdX<lkdh$$If\% &HI60644 lap(В"9#$$Ifa$gdX<lkdh$$If\% &HI60644 lap($IfgdX<l",<v$IfgdX<l$$Ifa$gdX<lvxL666$$Ifa$gdX<lkd&i$$If\% &HI60644 lap(`bd,9**$dh`a$gdkdi$$If\% &HI60644 lap($IfgdX<l,ʗԜFt$$Ifa$l0$dh`a$gdl$dh`a$gdl$ dh`a$gd$dh`a$gdƝԝ֝؝bOO??$Ifl$$Ifa$lkd0j$$If4F% & ``606    44 lap؝ڝJ777$$Ifa$lkdj$$If4\% &HI  0644 lap(24>D9&&$$Ifa$lkd6k$$If\% &HI60644 lap($Ifgd\0lDR&kdk$$If\% &HI60644 lap($Ifgd\0l$$Ifa$l &kd@l$$If\% &HI60644 lap($Ifgd\0l$$Ifa$l$Ifgd\0l$$Ifa$lL999$$Ifa$lkdl$$If\% &HI60644 lap(jln9) dh`gdRl0kdJm$$If\% &HI60644 lap($Ifgd\0l"$j<>@\h̦ΦЦviv\O> hu"hu"CJOJQJ^JaJh8ph_ OJQJ^Jh8ph7OJQJ^Jh8ph{)OJQJ^Jh8phnOJQJ^Jh_i?OJQJ^Jh7OJQJ^JhpOJQJ^JhnhnOJQJ^JhD/OJQJ^JhCACJaJhRl0CJaJh2hB*CJaJphhRl0hRl0CJaJh; hqMCJaJhUphqMCJaJhqMCJaJn>@BDFHJLNPRTVXZ\ΦЦ $7$8$H$a$gdu" 8dh^8gd8p $$$dha$gd8p dh`gdRl0$ dh`a$gdЦ"Ыҫ4¯T&F>@HJN Tv|ȿʿ}umueZeh:fh $<CJaJh $<CJaJhE,[CJaJh-CJaJhkCJaJh qCJaJhch qCJaJh; h\CJaJhch\CJaJh\CJaJh:fh\CJaJh\h\CJaJh0>*B* CJaJphhlhlCJaJhu"CJaJhlCJaJhu"hu"CJaJ#Цԫ4V@N$dh`a$gd q$dh7$8$H$`a$gd\$dh`a$gd\$dh1$7$8$H$`a$gd\$dh7$8$H$`a$gdl$dh`a$gdl$dh7$8$H$`a$gdu"ʿܿ޿2VT\~ "248>FHbFfjlrȽ|tld\hFiCJaJhjCJaJhCJaJhJICJaJh{CJaJhH{CJaJhCJaJh#CJaJhchS-CJaJh; h $<CJaJh"nh $<CJaJhUph $<CJaJhUph@.CJaJhch $<CJaJh $<h:@h $<CJaJh $<CJaJh:fh $<CJaJ$V~8b4Vx$ & F dh^`a$gd5@$dh`a$gdc$dh[$\$`a$gd $<$dh`a$gd@.$dh`a$gd $<$dh1$7$8$H$`a$gd $<NnTV >N.N46XZ4:<>LNPT}n}h2hB*CJaJphh2h2B*CJaJphh$CJaJh"nh}CJaJh}CJaJhlCJaJhUphUpCJaJhTmCJaJhb.&CJaJhCJaJhch CJaJh CJaJh 2CJaJhFiCJaJhchS-CJaJ&x ~4T(  t >v$dh[$\$`a$gd; $dh`a$gd; !$dh`a$gd; $dh7$8$H$`a$gd; $dh7$8$H$`a$gd"n$dh`a$gd2$dh`a$gdl$dh`a$gdc DF`b@B t\z  ͺujbh!GCJaJhG<h!GCJaJh0CJaJhnH tH h!GCJaJhnH tH h)9CJaJhnH tH h3:CJaJh; h; CJaJh; h"nCJaJh; hUpCJaJh"nCJaJhUphUpCJaJhUphUpCJ]aJh2h2B*CJaJphhB*CJaJph&>  t^#"&(F).023356d7f7gd_ $dh^`a$gdT|$dh`a$gdT|&$dh`a$gd!G$dh`a$gd!G$dh[$\$`a$gd;  !!^###n$p$$%%%&&"&F)..d7f7777:l=n=====>>>>>׸zrf]f]f]f]f]fhYCJ]aJh~hL7CJ]aJhnCJaJhnOJQJ^JhnhnOJQJ^Jh_ hT|CJaJhT|B*CJaJphhhT|B*CJaJph#h!GB*CJOJQJ^JaJphh E}h!GCJNHaJh E}h!GCJaJhh!GCJaJh!GCJaJhG<h!GCJaJ"f777:>4B8E8H MNRTXYYc`f@jpRv|$dh`a$gd2Wf$dh`a$gdS$dh`a$gd|$dh`a$gdndhgdfd $8^8a$gd>>>>>??? ?(?*?6E8EN~OOOOOOPP:QRRSSSSzT|TpVrVXXXXXXYƾƶƫwwwwogohzCJaJhCJaJh4pCJaJhShSCJaJh&#h`CJaJh&#hL7CJaJh&#h&#CJaJh&#h|CJaJh`CJaJhF3}CJaJh|h`CJaJh).<CJaJhL7CJaJhYCJ]aJh~hL7CJ]aJhWzCJ]aJ'YY8Z:Zc hhvvvvwwwbwdwwwww xxxxxx@xJxNxPxRxTxVx׼׼׼׼׼׼װwfw[h"YWhSCJaJ!h"YW0J$5>*B*CJaJph'h"YWhS0J$5>*B*CJaJph&jmh"YWhS5CJUaJ jh"YWhS5CJUaJh"YWhS5CJaJhK/CJaJh?CJaJhShCJaJhShSCJaJh2Wfh2WfCJaJh2WfhSCJaJhBbCJaJ#€̀ր؀L²uauM9Mu'hfdhad0J$5>*B*CJaJph'hfdhS0J$5>*B*CJaJph&j;hfdhS5CJUaJ jhfdhS5CJUaJhfdhS5CJaJhad0J#5B*CJaJphhS 0J#5B*CJaJphhP"0J#5B*CJaJphhP_0J#5B*CJaJph$hShS0J#5B*CJaJphhShSCJaJj=nhShuCJUaJ€Nd:ΘИҘԘؘ֘ژܘޘgdjp$a$gdn"gdS$dh`a$gdS$dh`a$gdS ~ȘʘΘИҘ $&("$@D庯壙}sof^S^S^fhGhtCJaJhtCJaJhtCJaJhh_ hnOJQJ^JhnhnOJQJ^J hjphjphp@chjphjpOJQJ^JhShjpCJaJhd-hd-CJaJhd-CJaJhad0J#5B*CJaJph$hShS0J#5B*CJaJphhShSCJaJjhShadCJUaJ  &($dh`a$gdtdhgdO$a$gdngdjpX`8:ܢޢ*,ڦ@BXZڨި`Ь&,.BNbDXPyyqh"CJaJhGhtCJaJh_i?CJaJhpNDCJaJ!hxhtB*CJNHaJphh_i?B*CJaJphhxhtB*CJaJphhtB*CJaJphhohtCJaJh&htCJaJhGhtCJaJhtCJaJh htCJaJ+:ޢ,ަި`&\*ܶ$dh`a$gd8$dh7$8$H$`a$gd8$dh7$8$H$`a$gdt$dh`a$gdt$dh-DM `a$gdt$Sdh`Sa$gdt$dh`a$gdtPR(*DFֶضܶ. ~־&,R Pt·͖͖ͬͬͬ͡͡͡͡thUph8CJaJh8h:@h8CJaJhPCJaJh; h8CJaJhch8CJaJh:fh8CJaJh\h8CJaJhlh8CJaJh8CJaJhtCJaJhchtCJaJh:LCJaJh"CJaJhJWCJaJ-0^& $" D$dh`a$gd`"$dh`a$gdt$dh[$\$`a$gd8$dh`a$gd8$dh1$7$8$H$`a$gd8$dh7$8$H$`a$gd8"(8"60BDF8>@L·vldYJYJhKhKCJaJmH sH hKhKCJaJhd-CJaJhnOJQJ^JhnhnOJQJ^Jh>DCJ^JaJhtCJ^JaJhKhtCJ^JaJh_i?CJaJh`"h`"CJaJh`"htCJaJhhtCJaJhtCJaJhG<htCJaJhtCJaJhnH tH h8CJaJh; h8CJaJDFTv$ & F f8dh7$8$H$^`a$gdK$ & F f8dh^`a$gdK!$ & F f8dh7$8$H$^`a$gdKdhgd6 $a$gdn$dh`a$gdt LNRTv24@P&Tdb~ "$<Z\*LlxÞhKhKCJ^JaJ hKhKhKhK0J6$hKhK0J%>*B*CJaJph#jhKhKCJUaJjhKhKCJUaJhQNCJaJhKhKCJ\aJhKhKCJaJmH sH hKhKCJaJ2b$<*L l6 & F f8^`gdK!$ & F f8dh7$8$H$^`a$gdK$ & F f8dh^`a$gdK xHjl 46p ^D4~&($hKhK0J%>*B*CJaJph#jhKhKCJUaJjhKhKCJUaJhKhKCJNHaJhKhKCJaJmH sH hKhKCJ\aJhKhKCJaJ;D0`(x<$ & F f8dh^`a$gdK & F f8^`gdK!$ & F f8dh7$8$H$^`a$gdK$ & F f8dh^`a$gdKNPv:<0<pLJ" $               * , ݰ݋тh_i?CJ\aJ#j6hKhKCJUaJ$hKhK0J%>*B*CJaJph#jqhKhKCJUaJjhKhKCJUaJhKhKCJ\aJhKhKCJaJh$)h{hKhKNH hKhK3<$                gdT|gdebgd{}$ & F f8dh^`a$gdK!$ & F f8dh7$8$H$^`a$gdK, ~                 r t x z ~         Ե}sogcgcgcgcYSYS hUp0JjhUp0JUhu+jhu+UhT|h`OJQJ^Jh)hT|OJQJ^JhT|OJQJ^Jh6 OJQJ^J h{}h"nh6 h{}he9CJaJhKhKCJ\aJ$hKhK0J%>*B*CJaJphjhKhKCJUaJ#jhKhKCJUaJhKhKCJaJ       " $ & ( * , . 0 2 4 6 8 : < > @ B D F H J L N gdT|N P R T V X Z \ ^ ` b d f h j l n p r v x | ~       &`#$gdgdT|                     02$a$gdO $a$gdO &`#$gdh]hgdn             2NPpr̾hT|hh\hUp\h\hUpCJ\aJ&h\hUp56CJOJQJ^JaJhUpCJOJQJ^JaJ h\hUpCJOJQJ^JaJhu+h_i?0JmHnHu hUp0JjhUp0JUhUp2NPpr :<\^tvy]ygdOgdOgdOgdO,.dftvgdT|$a$gdOgdO 901hP:pn. A!"7#n$n% }DyK _Toc133991511}DyK _Toc133991511}DyK _Toc133991512}DyK _Toc133991512}DyK _Toc133991513}DyK _Toc133991513}DyK _Toc133991514}DyK _Toc133991514}DyK _Toc133991515}DyK _Toc133991515}DyK _Toc133991516}DyK _Toc133991516}DyK _Toc133991517}DyK _Toc133991517}DyK _Toc133991518}DyK _Toc133991518}DyK _Toc133991519}DyK _Toc133991519}DyK _Toc133991520}DyK _Toc133991520}DyK _Toc133991521}DyK _Toc133991521}DyK _Toc133991522}DyK _Toc133991522}DyK _Toc133991523}DyK _Toc133991523}DyK _Toc133991524}DyK _Toc133991524}DyK _Toc133991525}DyK _Toc133991525$$IfF!vh5 5x5 #v #vx#v :V Fh%5 5x5 / 44 FaF$$IfF!vh5 5x5 #v #vx#v :V FX%5 5x5 / 44 FaF$$IfF!vh5 5x5 #v #vx#v :V F%5 5x5 / 44 FaF$$IfF!vh5 5x5 #v #vx#v :V FH%5 5x5 / 44 FaF$$IfF!vh5 5x5 #v #vx#v :V FH%5 5x5 / 44 FaF]$$If!vh5h5#vh#v:Vl t65h5]$$If!vh5h5#vh#v:Vl t65h5]$$If!vh5h5#vh#v:Vl t65h5]$$If!vh5h5#vh#v:Vl t65h5]$$If!vh55#v#v:Vl t655]$$If!vh55#v#v:Vl t655]$$If!vh55#v#v:Vl t655]$$If!vh55#v#v:Vl t655$$Ifl!vh55@ 5p#v#v@ #vp:V l406++,55@ 5p/ alf4$$Ifl!vh55@ 5858#v#v@ #v8:V l406++,558/ alf4$$Ifl!vh55@ 5858#v#v@ #v8:V l06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V l06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V l06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V l06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V l06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V l06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V lz06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V l06,55@ 58/ al$$Ifl!vh55@ 5858#v#v@ #v8:V l'0655@ 58/ al$$If(!vh5 5s585R#v #vs#v8#vR:V (4%,5 5s585R/ / 44 (a(f4$$If(!vh5%#v%:V (4%,5%/ / 44 (a(f4$$If(!vh5@ 5H585R#v@ #vH#v8#vR:V (4%,5@ 5H585R/ 44 (a(f4$$If(!vh5@ 5H585R#v@ #vH#v8#vR:V (%,5@ 5H585R/ 44 (a($$If(!vh5@ 5H585R#v@ #vH#v8#vR:V (%,5@ 5H585R/ 44 (a($$If(!vh5@ 5H585R#v@ #vH#v8#vR:V (%,5@ 5H585R/ 44 (a($$If(!vh5@ 5H585R#v@ #vH#v8#vR:V (4%,5@ 5H585R/ / 44 (a(f4$$If(!vh5%#v%:V (4%,5%/  / / 44 (a(f4$$If(!vh5@ 5H585R#v@ #vH#v8#vR:V (%,5@ 5H585R/ / / / / 44 (a($$If(!vh5@ 5H585R#v@ #vH#v8#vR:V ( %,5@ 5H585R/ 44 (a($$If(!vh5\ 5,52#v\ #v,#v2:V (4$++,5\ 5,52/ / / / / 44 (a(f4$$If(!vh5\ 5,55R#v\ #v,#v#vR:V (4$++,5255R/ / / / / 44 (a(f4m$$If(!vh5$#v$:V (3$,5$/ 44 (a($$If(!vh5\ 5,55R#v\ #v,#v#vR:V ($,5\ 5,55R/ 44 (a($$If(!vh5\ 5,55R#v\ #v,#v#vR:V ($,5\ 5,55R/ 44 (a($$If(!vh5\ 5,55R#v\ #v,#v#vR:V ($,5\ 5,55R/ 44 (a($$If(!vh5\ 5,55R#v\ #v,#v#vR:V ($,5\ 5,55R/ 44 (a($$If(!vh5\ 5,55R#v\ #v,#v#vR:V ($,5\ 5,55R/ 44 (a($$If(!vh5\ 5,55R#v\ #v,#v#vR:V ($,5\ 5,55R/ 44 (a($$If(!vh5\ 5,55R#v\ #v,#v#vR:V ($,5\ 5,55R/ 44 (a(]$$If!vh55#v#v:Vl t655]$$If!vh55#v#v:Vl t655]$$If!vh55#v#v:Vl t655]$$If!vh55#v#v:Vl t655]$$If!vh5|5#v|#v:Vl t65|5]$$If!vh5|5#v|#v:Vl t65|5]$$If!vh5|5#v|#v:Vl t65|5]$$If!vh5|5#v|#v:Vl t65|5$$If(!vh5 55#v #v#v:V (4%++,5 55/ / / / 44 (a(f4$$If(!vh5 55S5#v #v#vS#v:V (4%++,5 55S5/ / / / 44 (a(f4$$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a(m$$If(!vh5%#v%:V (%,5%/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (4%,5 55S5/ 44 (a(f4$$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/  44 (a(m$$If(!vh5%#v%:V (%,5%/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (s%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a(m$$If(!vh5%#v%:V (*%,5%/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (s%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a(m$$If(!vh5%#v%:V (*%,5%/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a(m$$If(!vh5%#v%:V (c%,5%/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/  / 44 (a($$If(!vh5 55S5#v #v#vS#v:V ()%,5 55S5/ / 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (%,5 55S5/ 44 (a($$If(!vh5 55S5#v #v#vS#v:V (j%,5 55S5/ 44 (a($$If(!vh5O55#vO#v#v:V (4%++,5O55/ / / / 44 (a(f4$$If(!vh5O55S5#vO#v#vS#v:V (4%++,5O55S5/ / / / 44 (a(f4m$$If(!vh5%#v%:V (Z%,5%/ 44 (a($$If(!vh5O55S5#vO#v#vS#v:V (%,5O55S5/ 44 (a($$If(!vh5O55S5#vO#v#vS#v:V (%,5O55S5/ 44 (a($$If(!vh5O55S5#vO#v#vS#v:V (%,5O55S5/ 44 (a($$If(!vh5O55S5#vO#v#vS#v:V (%,5O55S5/ 44 (a($$If(!vh5O55S5#vO#v#vS#v:V (%,5O55S5/ 44 (a($$If(!vh5O55S5#vO#v#vS#v:V (%,5O55S5/ 44 (a($$Ifl!vh555N5#v#v#vN#v:V l4;0%6+++,555N5/ alf4$$Ifl!vh5555n5#v#v#v#vn#v:V l4[0%6+++,5555n5/ alf4$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh5555n5#v#v#v#vn#v:V l0%6,5555n5/ al$$Ifl!vh55N5#v#vN#v:V l4;0%6++,55N5/ alf4$$Ifl!vh555n5#v#v#vn#v:V l4[0%6++,555n5/ alf4$$Ifl!vh555n5#v#v#vn#v:V l0%6,555n5/ al$$Ifl!vh555n5#v#v#vn#v:V l0%6,555n5/ al$$Ifl!vh555n5#v#v#vn#v:V l0%6,555n5/ al$$Ifl!vh555n5#v#v#vn#v:V l0%6,555n5/ al$$Ifl!vh555n5#v#v#vn#v:V l0%6,555n5/ al$$Ifl!vh555n5#v#v#vn#v:V l0%6,555n5/ al$$Ifl!vh555n5#v#v#vn#v:V l0%6,555n5/ alw$$If!vh5D 554#vD #v#v4:V4{++5D 554$$If!vh55554#v#v#v#v4:V4{++55554$$If!vh55554#v#v#v#v4:V{55554$$If!vh55554#v#v#v#v4:V{55554$$If!vh55554#v#v#v#v4:V{55554$$If!vh55554#v#v#v#v4:V{55554$$If!vh55554#v#v#v#v4:V{55554$$If!vh55554#v#v#v#v4:V{55554$$If!vh55554#v#v#v#v4:V{55554$$If!vh55554#v#v#v#v4:V{55554z$$If!vh5m 559#vm #v#v9:V46++5m 559$$If!vh55559#v#v#v#v9:V46++555$$If!vh55559#v#v#v#v9:V655559$$If!vh55559#v#v#v#v9:V655559$$If!vh55559#v#v#v#v9:V655559$$If!vh55559#v#v#v#v9:V655559z$$If!vh5 556#v #v#v6:V46++5 556$$If!vh5H5I556#vH#vI#v#v6:V46++5H5I5$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556/ O$$If!vh5~&#v~&:V65~&/  $$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556z$$If!vh5 556#v #v#v6:V46++5 556$$If!vh5H5I556#vH#vI#v#v6:V46++5H5I5$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556$$If!vh5H5I556#vH#vI#v#v6:V65H5I556nDyK sub_1!Dd  >  # A"bl!Hj'hĥ$H!nrn@!Hj'hĥ$PNG  IHDRX\1dsRGB@}0PLTE{ pHYs+ IDATx=c, 6^G4=I6ql옫BbJ4L~HL;x#TRg;`1ZξweDeξ$7V(;/52o$`nDͤ¢g%HzI7VI'Y 2aS!]ț앏C!E6c(ZM=WJ<7`K$-gxUy2o!"v ^<<IOӕbrߒ]8ON|(:ixou[XD[ F7m Aiokj6+}5xfˑ̒R㖢n)!4UI0(,EVfx&OU3Hs1_6XuńBr{, CKMuF=Y2v67+[J&4uw&_ӧ?%ʵub7ueԴVji]hJYͪYUt4 '@X.8S~#ȑF=OJk@Defg7-!ٕH0%hEjg ʆ#(,va}m"-*(ZFK1NlEe`U"op&z)vNLk1\&ekWx`9ײZ -hK?A3`׼.X yj Mmۃ1*TKkXY5b쫷I4kf]fAXmB2T8NHK]@EBs& ,1Yh޺R8V#|x+:bHW%v1!nYnV ɔ')QKU*A5neh¦Yj"Dd]hf *ŠԞr*\J W`%Nx-BKkl *%w~)e-m[]i(oy uD*ܑ>oV4X҂QF6b>^CL (6^6Lis9w9;[k7zۆ|S-&5&-9WuGSO6mh ,c_֓SQ>ʃE3N=۳.Ь~ Xd24 XVvw+uLjσ , ulν6+`JJ:]`jjʓŸdS'^mъ^Ji"C͗WVviwDuV_^2MSW`- g!,wJ0^~N^kȔ;T`;`ųWX$Y_\:\\7XBh r-,ϵ(,-?!Q^`ELfeȩIm2?2GLIc  lg܃yJXˍg藺 aس󜭨Y\J3AkqƂ83lx.~}dL1*,f)T.f e2C'E;bX9h )I=>+,=7c@a,C aeIF̙kI`M& D ~(!ycc1Z rauYbqxbz-@( Bpw If,p2Ï Ї VG˃!F+/m1N3EdBI8&AN0\eNLCUXVzbZŐ*#6r뺺ފqʶ:1?W dԳzG xRRȎ2RT1#Ϊ)^#BA 87U > hw˿R{TJUޯX)-S÷{_ܐ~FaOwp,~֐ X͒dL Iyh㙏xK5dLyYf6T`t׃|uMө.l:' Knm]䌲#Zyǖ7_AXôoe?u,o\gTD0`VR׮1.㈋Rɛ(# Q1 0^tJMrtsWMoc1c-3-jeξ;fal} Ji]r_ip,߬}Rao,>6{mPBoew7Z[)>p Xd: :R9#ZK9@9D4X_wδܖ*sk~4|N_> {t `qw #' 0J3 $:]GÁ%}p<$YWxe PC0T#-8lJ[ kǶEaiOK{pHXt 2?3${X.>.< HQ&j%{RZZ7FXzcD[2tAű[ґ+="zfZ "Y5YrŢXr*fV(eYجu"cȿd:t&a f_գ(|hy0 h!&hjPXjׁ'4}QSq$EeH*yu6f^̋Mel6(')r(:Q)3*υ)aTsB?Dj-:oG-` b/72kDwRmvܬ׸k>OW&>~֕ bw: ;&aߚkx{v N zVC>}){}V+75ZS  ,]%J VD\c!M:zE Q (^WJF׶j_! h(jF|:R_R:Ѐ/3_/4` }~-4!ۺ\ }U璤LI[म981{~X.sºf&XaC.yMS.GfсQa 1X` `1:aQC5B>3a #LA'F{ڗ~nh֥Řu?4ϾF _GƆ뀌bxHh~_`tdh"=d^[!,_܂@^I;}v ۮ=~{M{WfB4 &~n;dv ?,E̫Kwbc ._B,Dtt$eD 2!qP3a!|$4Ŕu|^ -Ϻ`i,KhɺIq2i 3ĥ!k1;ġYg%bu͊$lN#.):m\FN1gǰ[ `I ;>,97Xu&i t.gka%q.BVq.X,Yc`dnGZxMvX!}銡Px*uellrƑXn>2Ib]+S%c2!ڰ咽zzQa|X[$dL}A-}u+H{ *$wL=}{. !_h`>5浅naK؎?ekhQI2 :Yۜ9j6N.Q0rRjSkJ{4!1\TmٌF+#2/Y9X!/ 4b^`o !N1Z`]i]#9$趩_b&_;3}jgo=QWBXF,eٌm2ŊiS17^2!LYwTE|BəV܋&-Dncu'|sk ch sQn,A/p"X`QVX X`*TȬx qzSm;!aZꦟs!&,?&sԱ*VZ)Y 5UQ% ^i/:iC(mߊ*UR(.Η;X_ub4lNzn!qEinl6ƺlװ+j@*-е j\^Gk_,nBcLir!_h~yx#o44誎Օ?[/+}QwS, ԯӑv\F`ͿsSpä|\<c}qz|Xݧ>o}CH5\㎟lkXA&*42բCI>z"zMxYL oxaB]k qrܶ{4;Q豊^g&4M`aÀaՇ#"ι;lZ>mG<(AXv)͚8&[`ME]0byl0 fD6eZ&xVTytX/D7 ,[pC6^s sTX\U$+␙u zwwVҠ7"*8E V&²x~z47̳ q&5/uB۳j^Hs/7Gѐi>/ѐV !_hIuv^ ֗Oc߷?Ξӻ mXysh5uhm6r17AwXw_"! J5DiYQN%(E,&Ӓʶu[X:0K:Z,c ΚGj6hŐ=e\]^RѹX+_amOx6X-5~sr+Ple"_K,J2<d: Ȁu@=.Ь~X7R{KR ;v_9lZT^3J4OEDž$[C.iⲓ+/S*l>0JK `fhGxOݕkE S*RU 9~96Ldpme/A!)̭eI ?(+<7ݒT75GiG^cQH-/{t3a0-܊t:%ϋZJ/(P$GG-bkʔh&k u2ŘYL3/(ufL6: %Kscdz䤬"TҳiZ<Fhl[W2&,o Kradx%P4}Q-ɒ_L"eVLPQ͚Oe5։uRyZ2uê%TQTLb,cR[BYmЊgNܒ`ZPAV.V݂jnKA[^u%G)qY)ci"%k*1x.Dd d .*>  # A"b-Wógqy-rn-WógqyPNG  IHDRX֒sRGB@}0PLTE{ pHYs+,IDATx흻* AWNtUvn83g;ı BHS>dL2W `{}۫ODaѮ?^}?.U{xIe,DzNjT iU)Or?k\C_aUneG)(gI@T}Ώ^?3/)]ݖLW#v*+,J X0. ȍc\Edc8\`UTКG-$Ӱ{ YdJSP)ѫ|2ˡkRhGv% kNLgArAP rauTI.C4K$ tqɭKQѡ^3ȵW*;CecbYJRfIbs=ubNkӥRfYR;`֕*.Ljp,0L; ErѯK8VyX^L~E W:䘜YS]a5/&pNUG534+W4I!Bm0rSRK(*_ ܑӀ_j!TѦ*Y_T+W;~ zHeԞ j# @CaU/5BD^I7+%Ł2|JijR^ FY{d;6 ?k8:5%Q1-*_6-YO+|QX%)ǖA>۲͇H^x=po_"tWi>KtU-_GA[D_h|w_ׇK|9w Ώ] "wNzMjP(Ǘ|tiLlH X˟<D5? Ŷn)s;kq2\!eݝ+)Q468D'P y= -X,d-ٔB,?զ±iS%NjV} mY([^T9(D^ &4qJ sG]Ep) Ol Dfϕmakc@K7 M¶XՈY9ɀzkTaX軛HqFo܀؉_V/ L֥$ ӠC5lkSJF5[\)9 h`zYhzۓ+cj-mO~VGUIR1ax/6NJR/nS65C=<`I`I; !6K֦;&] xm+4/JvmmQiqNXLA%ca6NQN]hHEf54jxzf[%EAVO,P s,m(Z'P #Hr7fa:Rk\4 (xQ=M3ƻmt+?tlP#,c}o;w8v>WCmQPrzaӕ,:vZ_䳛)ڋX*ˎSja}[0&2#y#;ÝA/NѯƋ;]~lƫ!]/V>Ū!N׊ v^uE~ϐpO̥O/aw}ލe_m~ ЬrT' 94 9`=!a>=MW> eV͏rݕmeJ7އ<U:ekr6q[C>UN̵;[V&5{b?"%rI.U׹ǰP kC7l)8g͂;wG&(|!\CPD5fqX-3O¾.Wqi(׶ϖhO'mgd,ַ^cL•2o6+o,kV_2 y{ 5w^!F'aqs^W_:X8jm!: ++&/aˇb1ѤOX'RX .`Yzu`a|>Y3è;T?Ze%m-psfdf|C_q`a!9QjI9K鳳u*un6:"PuJY7e MRB麚`VPO/(j D$Ր\+|YykPʡh öb{m'u{6 VݗC=aGڶXԿU?YvjE71M~֖Wå#-sG,>HÙ^`iNdJzCBiH]L.r%fYI5r-i%Hu)Ik:3vvvvvKX:!`%پ} jG }Cp wH^?X$X3fbvRUC{ BX0ᱯ `A3] ^}һ8 ,K| j0Iį>}jHhd %BI_s#hH1hyi3no6 N4 W]XSg⤞8Q :`m:`m:`m=X&O௅~Vܚ`]^VǼŮ`a-l~범,gAhiU0lK&O~L㐰Jo!#X)Jַ ) },>Q)V M5o k :L l0#OϥM_5`XMc!Du[{M"ssVX'$i}DnG-PzߔQY0x0bk z;XkҴ;iܫ6K: fxu!f,o|Sz ᧏T^)>kT]EGfj^z4i]9L4'vv. oka}X5=_}ua9sY{y~Gd/[i^Bd#'Q4߅fE[+ғwd8ؚ aL{l\w=t;_*8"9 }ZCaC^& } K10TR<66p 4:԰Bi\bfɣ’>kc7e4~Nms)b u':f]8W~,wD[Z~"[܇gw O <9D\h`J+ NSm5 BiV@iYkj¾,e]i ?ZJ屛9bk@8ͽ6| ܫm\z*% , m5o ZղI _wx,uJ;w7VfMdha}#87" 3U8TCjJG~6^mY5ȯT+!tg]HY?):>w~^T>=HJ5zˋnf: g BCUs={7$N(V:!+\]A(RT7S~^naIgCKzP/үu,$IA {G-:Y5!Sc5İPjhcMTMfd| ,Mc.K՗CsԃhXa o#XXdr4kZfTa0`%B?d`CCVMS' =TiH!ʨi YAaJ)?&Ա+9&b Vޤlu)P.6) rKjA4oz32EORD4K|$M-} M~J&\f:y3a1#= %r/0> m0M: pTX}:HM aMhL us%+?n?N\T:ʯ}#???*jX$Ýpg =Ap+$t.t.6kr"۰~~F^Z-]tz/X/?w92>Y'`f^zLdܨV#5̛!0윰@`5AXu7~V$ώII` 1R4@~f 0#O =WˆjCbB0l?Ge۲sfTC;ϧR&K _) .n XI}#r[T8rZd$3FhG0,ѐ0w ^%͕R.eؙLY؅v΄iյҰ#7/^͂SE!ET}FWo5Ի[kay9~~BE)SC*K&`!?jJ1њ VE (̳U ZC(!#~.?[ݴYRђ’J//8o8+fmFX.`6 Pa"X4X۬;42"ڬ@O,u5Z(iR ťJ=WWx G,}kB j+wIxKo`v8t     ] !w_&t ٣Nf5oz&4TVoWC8MgHӝfy}r/eHݷP2i6/e#ꤰjjBKM})IyO+;jE`WN_G[ 4يYrE+g>z38 pV~ɯTl2QGbԵ5u#9&Ku9T`CJȽ,pnziHHWTCnMX1Gu mrΩUuO$ |PR\-hE葚dP%.h 42\aTE+!" cısHߢRU*u8AAXG5a3`u_j7%#iTtoP)( A@V!F{lu<͘rHbM)%e/_a~ KP4mkj쨆].ieHM BFYRoœFNoR$Xy9nFJCt}.MAWv ފhm"@ZOu#Րyh#5Bh̺v10k3"M8F vN{XNam9KY}H3}%plU:1.t.t.t.zX/ ~,iX^*_7{'6˔ivmB5,Cp<: 8q&%F*Zل/i\ki5f0i5 X(iYLf~k<iBۖ^&|q^x^,J(r7#_}mwm֐^ŕ~lY:+v43K_Bgkkkkkkkkkkkkkkkkkkkkkkkk ? /dxrzBXO%,x Y`UubsOc寏yhZaVdeU[^ȅN^ƈ~ZeF1|[(kcs[ݎ9dznh2Q%Vטr2OvrT[jXjV*"qgT^9` 3Bs!V\Qua/§F6K9:uϼ}پX kMxsZay뙱azkpu9`=!'e_}W~ ЬՐ_tHO#ۋ2B.٣nDF.>~kX}S^! sGh^!lyAS_jhfqﶠ:rVܸ呅-Th}Y~8?*zJL?eT,ZYy)K%wάV[yt!M&bAL44+M\:|m5|mok/V[HhQ'D?C^xE [A:#P+R̿=() l0?.w+Wii٤f4k¡'Է̕r K r$dMa2r.> ddSE&pi_ {2dwS\^/N:n74M6qd 5y3)`eIjhbP@ )m.q*5$>,4Kje T"Z6kW;c M.bsJ X:nK{,$]5M%ZSѺRϺ\sl~sX`z^k:&\zY'(Ӵ36l%a^NLF6S4/9)z⅏ V-"_VX :L9̧K:d^*-eSd˸nb@{ѬWH^} #sƽ$Es}ϩhIENDB`DyK www.audit-it.ruyK 0http://www.audit-it.ru/DyK www.audit-it.ruyK 0http://www.audit-it.ru/DyK www.audit-it.ruyK 0http://www.audit-it.ru/DyK www.audit-it.ruyK 0http://www.audit-it.ru/DyK www.businessuchet.ruyK :http://www.businessuchet.ru/0B@B 1KG=K9CJ_HaJmHsHtH^@^ n 03>;>2>: 1$<@&5CJ KH OJQJ\^JaJ `@` O 03>;>2>: 2$<@& 56CJOJQJ\]^JaJBA@B A=>2=>9 H@8DB 0170F0Xi@X 1KG=0O B01;8F04 l4a .k. 5B A?8A:0L@L n5@E=89 :>;>=B8BC;  E$4)@4 n><5@ AB@0=8FK2&@2 N =0: A=>A:8H*<"< N "5:AB A=>A:8CJaJ`O2` N ConsNormal1$7$8$H$`OJQJ^J_HmHsHtH0X@A0 N K45;5=856]^OR^ N ConsNonformat1$7$8$H$OJQJ^J_HmHsHtHTObT NConsCell1$7$8$H$OJQJ^J_HmHsHtHdR@rd JA=>2=>9 B5:AB A >BABC?>< 2dx^D^@D LI 1KG=K9 (251)dd[$\$p@p as !5B:0 B01;8FK7:V0fS@f U6A=>2=>9 B5:AB A >BABC?>< 3x^CJaJ<B@< h)A=>2=>9 B5:ABx$O$ "vspelleZC@Z OA=>2=>9 B5:AB A >BABC?><x^HQ@H OA=>2=>9 B5:AB 3xCJaJ~@  !5B:0 B01;8FK 1z:V0jj 6]6]HOH :f!B8;L1 $dh`a$CJaJFP@F :fA=>2=>9 B5:AB 2 !dxnOn @"01;8FK (<>=>H8@8==K9)"$1$7$8$H$a$CJOJQJ^JaJTO1T S&25B>2>5 2K45;5=855B* CJ\aJphNO2AN S8?5@B5:AB>20O AAK;:0 >*B* ph8U@Q8 ; 8?5@AAK;:0 >*phe@b !G!B0=40@B=K9 HTML7& 2( Px 4 #\'*.25@9CJOJQJ^JaJJ@J .2 3;02;5=85 1 'x5CJ\aJNN .2 3;02;5=85 2(x^6CJ]aJDD .2 3;02;5=85 3 )^CJaJDD .2 3;02;5=85 4 *^CJaJDD .2 3;02;5=85 5 +^CJaJDD .2 3;02;5=85 6 ,^CJaJDD .2 3;02;5=85 7 -^CJaJDD .2 3;02;5=85 8 .^CJaJDD .2 3;02;5=85 9 /^CJaJ $;J[i %9U]emL     "#'%&7,<2@->3AO9/FED  $;J[i %9U]emp      !L q i)E^.1$ ~ & <   CU> IMxycpq LMm89Y!)"#%&&'x)?+, ..//00123466666>789`:;7<7==7>>>??e@@GABuCDFGHIJKQKKKOLLL0MNN;NFNRNSNNNNNOO?O@OAOBOaPFQvR$S1T=TsT~TTTTTT;UwUxUUUUUxVVIWqWWXXGXiXXXXXXXXXXXXXXY9YJɎʎˎ̎Ҏَڎ܎ގ !tÏƏ̏͏ڏ!"89;=?ABfĐǐΐϐܐ=@CDfMPSTiƒɒ̒͒+ғՓؓٓ\_bc:=@AuvRUXY[]_ab˖ΖіҖ !Ctwz{<ZQ,\ל7]`Hu̠>p*+,9r|¦æ[^abǧʧͧΧ:=@AcZ]`ab"45 ̯ *5Om!2SMֳڳ5cpV}>?fgY)a JpA.it=f+7Yy !BORU\]GTWZ`a#DGJQR`vy|3ILOVW ,BEHOPF| ]bekl  Fsv*hNv '(.5678;@G}~ ^_dgm678/0<j*+039\]`elNI9SD^q a@D[  v   r      Nes   78NOQSUWX]`g/01\i!(uv{~456 fgO &""#U%&n()>*-./i168u;; <*<w<< =>?AC)EFHJ^K9LMNOOP^STWYZZC]I^___`EaaaaaDc~eghjlmm{o)rrrw/y{ ~(b^`MX?Wfghijklmnopqrstuvwxyz{|}~ݓnnn~/-mA ^H}h!"CDߵ:{Mиdڹ0ݼCSXٿ@f!k/?kL; mNkVuvwxyz&'78EFkl129:ABIJM00'0'0'0'0'0'0'0'0'0'0'0'0'0'0'00000000000000000000000000000000000000M0M0M0M0M0M0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M 0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M0M006060606060606060606060606060606060606060606060606060606060606060606060606 06 06 06 06 06 06 06 06 06 06 06 060606060606060606 06 06 06 06 06 06 06 06 06 06 06 06060606060606060606 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 0606 06 06 06 06 06 06 06 0606 06 06 06 06 06 06 06 06 06 06 06 06 06 060606 06 060606060606060606060606060606060606 06 06 06 06 06 06 0606 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 060606 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06060606060606 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 060600[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q0[q0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q0[q 0[q 0[q 0[q 0[q 0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q 0[q0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q0[q 0[q0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q 0[q0[q0[q0[q00000000000000000000000000000000000000000?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0? 0? 0? 0? 0? 0? 0? 0? 0?0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0?0? 0?0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0?0?0?0?0?0? 0? 0? 0? 0? 0? 0?0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0? 0?0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0?0?0?0?0?0?0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0? 0?0?0?0?0?0?0?0?0?000000000000000000000000000000000000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00000000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 000000000000000000000  0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0  0  0  0  0 0 0 0 0 0 0 0 0 0 !0 0 0 0 0 0 0 0 0 0 0 &0 &0 0 0 0 0 0 0 0 0 0 00a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a0a"0a00g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0g0000000000000000000000000000000000000" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0 " 0 " 0 " 0 " 0 " 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0" 0 " 0!" 0"" 0#" 0$" 0%" 0&" 0'" 0(" 0)" 0*" 0+" 0," 0-" 0." 0/" 00" 01" 02" 03" 04" 05" 06"00000000000000000000000000000000000000000000000000000000@0h00@0h00@0h00@0h00@0 @0@0@0@0@0h00 00000000000000000000;00;00[00[00[00[00[00[000[00[00[00[00[00[00[00[00[00[h07& 1<   CU> IMxycpq LMm89Y!)"#%&&'x)?+, ..//00123466666>789`:;7<7==7>>>??e@@GABuCDFGHIJKQKKKOLLL0MNN;NFNRNSNNNNNOO?O@OAOBOaPFQvR$S1T=TsT~TTTTTT;UwUxUUUUUxVVIWqWWXXGXiXXXXXXXXXXXXXXY9YJɎʎˎ̎Ҏَڎ܎ގ !tÏƏ̏͏ڏ!"89;=?ABfĐǐΐϐܐ=@CDfMPSTiƒɒ̒͒+ғՓؓٓ\_bc:=@AuvRUXY[]_ab˖ΖіҖ !Ctwz{<ZQ,\ל7]`Hu̠>p*9r|¦æ[^abǧʧͧΧ:=@AcZ]`ab"45 ̯ *5Om!2SMֳڳ5cpV}>?fgY)a JpA.it=f+7Yy !BORU\]GTWZ`a#DGJQR`vy|3ILOVW ,BEHOPF| ]bekl  Fsv*hNv '(.5678;@G}~ ^_dgm678/0<j*+039\]`elNI9SD^q a@D[  v   r      Nes   78NOQSUWX]`g/01\i!(uv{~456 fgO &"#U%&n()>*-./i168u;; <*<w<< =>?AC)EFHJ^K9LMNOOP^STWYZZC]I^___`EaaaaaDc~eghjlmm{o)rrrw/y{ ~(b^`MX?Wfghijklmnopqrstuݓnnn~/-mA ^H}h!"CDߵ:{Mиdڹ0ݼCSXٿ@f!k/?kL; mNkVuzM00000 00000000000000000000000000 0 00'0'0'0'0'0'0'0'0'0' 0'0'0'0' 0'0'0'0' 0'0'0'0' 0'0'0'0' 0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0'0' 00303030303030303030303030303030303030303030303H03H030303030303030303030303030303030303030303030303030303030303030303 03 03 03 03 03 03 03 03 03 03 0303030303030303030303030303  03 0303030303030303030303030303030303030303 03 03 03 03403 03 03 0303 0303 03 03 03 0303 0303 03 03 03$03 03 03 03 03030303 03 03030303 03 0303030303030303030303030303 03 03 03 03 03 03 0303 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 030303 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03030303030303 03 03 03  03  03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 03 0303 00'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n  0'n 0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n 0'n0'n0'n0'n0'n 0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n0'n  0'n 0'n0'n0'n0'n 0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n0'n 0'n0'n0'n0'n 0 00000000000000000000000000000000000000 00$0$0$0$00$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$ 0$ 0$ 0$ 0$  0$  0$ 0$ 0$0$  0$ 0$0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$0$ 0$0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$ 0$ 0$ 0$ 0$ 0$0$0$0$0$0$0$ 0$ 0$ 0$  0$ 0$ 0$0$  0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$ 0$0$ 0$ 0$ 0$ 0$  0$  0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$ 0$0$0$0$0$0$0$0$0$0$ 0$0$ 0$ 0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$0$ 0$ 0$ 0$0$0$ 0$0$0$0$0$0$0$0$0$ 0000000000000000000000000000000000000000 0 0 0 0 0  0  0 00 0 0 0 0 0 0 0 0 00 0 0 0 00 0 0 0 00000000 0 0 0 0 00 0 0 0 00 0 0 0 000000000 0 0 0 0 0  0  0 00 0 0 0 00 0 0 0 00 0 0 0 040 0 0 0 00 0 0 0 0000000000000000000 00K0}4K0~4K0~4K00K04@0$@0K00 @0@0K04K00@0$@0K00@0@0@0@0000000000000000000!00000000000&0&0000000000 00S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S0S"0S 000000000000000000 00„0„0„0„0„0„0„0„0„0„0„0„K0~4K00K04@0$@0K00 @0K04K00@0$@0@0@0@0@00„0„0„0„ 00d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0 d 0 d 0 d 0 dX 0 d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0d 0 d 0!d 0"d 0#d 0$d 0%d 0&d 0'd 0(d 0)d 0*d 0+d 0,d 0-d 0.d 0/d 00d 01d 02d 03d 04d 05d 06d00 $$$$$' ~ D L Fb(F3?JYJbm|v\hF%*B6DWf`pp̍ RKbThpx<Цʿ >YPL,     *,26@CEIPYfkpuwz{}-<ADrFUxunpb4^̹~^(*Bhf<Jp(p$<R<  t#%%%&B(v()*+,-V.0|123445@667;|LdUU*VWXRYYZj`jp@B@ X$ָb<xܻ*KRLL^MMNNROOnPzTJUhUUVVV~WYp}̐,2BdΑ0В"v,؝DnЦx>f7D< N  2   !"#$%&'()+-./01345789:;<=>?ABDFGHJKLMNOQRSTUVWXZ[\]^_`abcdeghijlmnoqrstvxy|~ %&FPlnoq )Hdfgi#&')I#?BCEe?<X[\^~ (+,.Np'ݍٺ ?TL X%X%X%X%X%X%X%X%X%X%X%X%X%X%X%̕XXXXXXX  '!!8QR@1Q(  HB ) C DHB 5 C D@ @5++ Qb " # ""`  T # # #H =(Y ZB $ S DT % # %@u T & # &u]! T ' # 'y#5+ TB ( C D & TB * C D@@S!TB + C D@``T , # , Ea T - # - a" TB . C D@0!0!T / # /$98( TB 0B C DTB 1 C D<<%T 2 # 2UV"r T 3 # 3"! TB 4 C D<XTB 6 C D<XT 7 # 7u9 TB 8 C D&T 9 # 9""& TB : C D<z%Xz%TB ; C D-$-$%T < # <$5+ TB = C D-$$T > # >%| 5+L# TB ? C D-$"%"T @ # @`9|  T A # A0!L# TB B C D&&TB C C D!!T D # "D) + "T E # !E)+ !T F # Fq(-$+  ZB GB S D 'q)ZB H S D8()ZB I S D')ZB J S D  uZB K S DP PuZB L S Dt tuZB M S D& &ZB N S DY T O # O%$5+& TB P C D-$h%%h%B S  ?ֳ׳سLQ$4)h`h`t5t _Toc133991511 _Toc133991512 _Toc133991513 _Toc1339915143 _Toc1339915151286 _Hlk919199007 _Toc133991516 _Toc133991517 _Toc133991518 _Hlt77345270 _Toc133991519 _Toc133991520 _Toc133991521 _Toc133991522sub_100 _Toc133991523 _Toc133991524 _Toc125990608 _Toc133991525Z6I[q|qSsp?s ar"z{M Lw6LzqRsTvP*3es easBMf f f\ f f f f f f f$ f f$ f f$ f f$ f f$ f f$ f fd f fd f fd f fd +-0a11295IPbhopseݶD[˹4M     +-0g112?5IVhhoptkJǸaѹ:M C*urn:schemas-microsoft-com:office:smarttagsmetricconverter p 1994 32000 32001 32002 32003 32004 32005 32006 3 ProductID"1; c m -U:U\k)3`d  -4Xb[e(2nx;?vzimu,6 +$q{ /3R\EONXs}no@J^hGQeiHL     BLis [effyyʙΙpzgq!+̨Ԩ߻X^ٿ@JIVAH/;LV]dNXZiJM"1;1# c m  ##)$%&'$), ...0(1=3E377+:2:>>??@!@f@@MM0U2U[[``d$d ij^rRs{{`bǛћ)3`d׭ * Xbؼ[e(2nx@u,6$q{ R\EONXs}@J^hGQeiHL ik    BLis [ery# #&&%(,(++--#/,/V0]06888 =>3A:ALLNHNOOXXoZtZZh\l]y]^^__gg h\hhij jklp(rrrrgt$w)wwwy y4y6y(z=z{|}}~~UWMTANʙΙpzɚ}gq!+;B4;έϭ  KM')PQw.9&(>EbdJM "1; c m My]cMm9Y66LLNNNSNsTTGXXY@YYYZ0Z[[m[[[\=\Q\]]ddd5ef3fqffff@gGgggh3hhhi im&nxnnnn2oOooooo2pVppp[q|qI*9GsÊϊ->Ïڏ"49Đܐ=DMiƒ͒+ғ\c:AvR˖!t{<Z,"ל,9ræ[ǧ:AZb)3`d ڳ5Xb[e(2nxu,67!BGa#3W,P$q{ v|R\]kEONXs}*@J'(78G~ _m0<^hj+lGQeiHLq      BLN8JOW(v5is [e; <ʙΙpzgq!+"D,Mиs{ϼݼ4C3S7XIf!f0; z%'68DFjl028:@BHMM "D')ok9pBkS>dTD7RAEBdTsd5Wu} [. ^Z2!kly^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo( f_f^f`_o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo( f_f^f`_o(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. L^`LhH. ^`hH. ^`hH. PLP^P`LhH.^`o()^`.uLu^u`L.E E ^E `.^`.L^`L.^`.^`.ULU^U`L.^`CJOJQJo(^`CJOJQJo(opp^p`CJOJQJo(@ @ ^@ `CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(^`CJOJQJo(PP^P`CJOJQJo(h ^`hH.h ee^e`hH.h 5 L5 ^5 `LhH.h ^`hH.h ^`hH.h L^`LhH.h uu^u`hH.h EE^E`hH.h L^`LhH. + _+ ^+ `_o(hH. ee^e`hH. 5 L5 ^5 `LhH. ^`hH. ^`hH. L^`LhH. uu^u`hH. EE^E`hH. L^`LhH. d5WkS> [AEok9"D'T!klTD ^ X)X)PnX)-?3WN-' $7)\ W?3N-NuR$7$t% Yku% y::Q%I(^ ,N-N-:Q%u/% _h5% #L7$7$76o86o8y:*!;G_a=NW?lbgCN;1F% ODNI(^=QN3WffZ[N-Uu[% G_a )e*!;so0gNgg9nhj$7*lNl)\ lm$7\jq% u% Yku )eRexNHN~% s? PXR8}rrSi-q)x2E)E7Japr#)Q{.CL]zIjp R0$FikH) [E W t q dL * C LN [ v  AF g ~    + 6 ; O <Eg e u#/ /Bl{Yw^dp!+08=Laf b75T`}+`F{~#Hej!2PuP(EN [M~rYfdnzKUupnS B di '!I"C"`"u"x"; # #e##>#"\#$Z,$Y$%% %%d2%H%_H%4K%%&&b.&l6&x&(`($1(pW(k{()D4)h){)s*++0R+u+q2,G,f, D-S-d-p-H~-R..@.?J.v^.5//5/D/~/02+0;0\0Rl0n0 1%1.22?2g23+-313@g3\m3zt3x3j4y4~4'5O15sg5566$6;86x<6U67G>7L7)88K8JO86x8W9e9/:23:3:~N:Tz:b;l;<< $<).<X<]<`<\= > >b>>?N? ???6N?_i? @*@5@kB@O@R@'A)ACAlAzBxBFUBdB!CpC^|C D"D.D.D>DpND}UD,E E1/E6EFFXFzlFG!G*G]GCH`HJI BIFDILIJ!?JdJn*KQKSK'L1+L:L=LWLsL M"M#$MGFMqMtMwM~MH9NfNOg?OL`OgOwlO 6PfPhP:Q]PQ~QR&Rp=R|QR)SUHUJU6*V9?VW=WYJWJWKW"YWiZWTX^`rL`o`aBa!(aFaq\ayabBbebc&c5-cp@cRc wcad2>sU } $ *U.3;fCas8l{7DHQTe 0@Crdypyz{y/SKZz+ui V$q5y~q57GR^o"<H?,q}- 05PASY[^dH{{ )nOx?QNrp9N;$?C(6LyyB^dSE@~5H<'PxQjV:fo||H}Yhs"(2ZIsY^h>]{t=)-wTSum|si|.lnxW!Gu+V3qV\nf)n*+\_e__p ;>@EXJ`0<'CrfnrzB3YVSo} 4{}l0;qgbg" 6"7@Wno~ Wu]C-)9o|'.PT` C.P_on' 2#> CkL (Cl[llHvGu\f$i<a[L-9O$)S+"3x_'?U4pO:e=@BLUb j Jd]a7wO%2l~'++hl'qO CW0B:Kd|G/1Wy m216pGU]aOdms ;oAF3jrIfnEoWzLY!!DHz{c"K/)39?HFTm_ @"H-F70LfOBSl/Mcf"nu}K%*VdK87qq7Ynocs(;"d%,b; .&9q!P"@PY@YG /8>^^:>R@@V\2Upt$!D_y8 J*N^&?'yF=r=`%MT gv %,&JmUX]c.a*st(H<pAfhptm?G DsK0?"v -2 z 91T\"U1PTU9Y{:P u1O#I_Xk dABl9(e7 xq LMm89YLNN;NFNRNSNNNNNOO?O@OAOEQ$S1TsT~TTTTTT;UwUxUUUUGXiXXXXXXXXXXXXXXY9YV _Toc133991525>P _Toc133991524>J _Toc133991523>D _Toc133991522>> _Toc133991521>8 _Toc133991520>2 _Toc133991519>, _Toc133991518>& _Toc133991517>  _Toc133991516> _Toc133991515> _Toc133991514> _Toc133991513> _Toc133991512> _Toc133991511  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;<=>?@ABDEFGHIJLMNOPQR]Root Entry FQ<&_Data 1TableCsWordDocument;SummaryInformation(CDocumentSummaryInformation8KCompObjq  F Microsoft Office Word MSWordDocWord.Document.89q