14.10.2008 N 47
" , , - 2008 - 2009 "

14 2008 . N 47

,

, -

2008 - 2009

- , 28 1998 N 53- " ", 31 1999 N 1441 " ", 1 2004 N 704 " , " ":

1. , () ( - ()) 2008 - 2009 ( - ).

2. , - - 2008 - 2009 ( - ).

3. () .

4. :

4.1. , 31 1999 N 1441.

4.2. , , , :

- () ( - );

- .

5. .

6. () , .

7. - () - , .

8. .

9. , - , .. .

..

..

14.10.2008 N 47

,

()

2008 - 2009

----+---------------+-------------------------------------------------------------------
 N                                                        
/   +-----+-------------------------------------------------------------+
                  Φ                                                    
                       +---------+--------+-------------+----------------------------+
                                                
                        +----------------+-----------+
                                                   
                                          ()                   
                                                                       
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
 1        2           3    4       5          6             7             8     
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                   I.    B - C (-837)                   
+---+---------------+-----T---------+--------+-------------+----------------+-----------+
1.                                                                 
                                            N 1                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
       130    65      65         130                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          65    30      35          65                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        40    20      20          40                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            55    30      25          55                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            30    15      15          30                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           340   170     170         340                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
2.                                                                 
                                            N 2                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          115    65      50         115                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           75    45      30          75                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   .             75    45      30          75                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           265   155     110         265                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
3.                                                                   
                                                                              
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         110    55      55         110                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        18     9       9          18                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           128    64      64         128                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
4.                                       ئ                           
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           95    60      35          95                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         60    30      30          60                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           40    20      20          40                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           195   110      85         195                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
5.                                       ئ                           
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          65    35      30          65                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          130    65      65         130                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
              30    15      15          30                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           235   120     115         235                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
6.                                                                   
                                                                             
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         290   150     140         290                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           290   150     140         290                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
7.                                                                   
                                                                              
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          60    30      30          60                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           50    25      25          50                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           130    65      65         130                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
8.                                       ئ                           
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         18     9       9          18                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   .    20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           80    40      40          80                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           128    64      64         128                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
9.                                                                   
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           139    70      69         139                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           199   100      99         199                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
10.                                                                    
                                                                
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           100    50      50                      100                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             40    20      20                       40                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           140    70      70                      140                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
11.                                                   /           
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         90    45      45                       90                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         25    15      10                       25                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           25    15      10                       25                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           140    75      65                      140                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
12.                                                                   
                                                                 
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           90    45      45                       90                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          44    22      22                       44                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           134    67      67                      134                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                         II.    D                          
+---+---------------+-----T---------+--------+-------------+----------------+-----------+
1.                                                                     
                                                                
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             4     2       2           4            4                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
2.                                                    /           
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          4     2       2           4            4                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
3.                                                                    
                                                                 
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            2     1       1           2            2                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                         III.    E                         
+---+---------------+-----T---------+--------+-------------+----------------+-----------+
1.                                                                     
                                                                
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             4     2       2           4            4                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
2.                                                    /           
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          4     2       2           4            4                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
3.                                                                    
                                                                 
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            2     1       1           2            2                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                  IV.    B - C (-837)                   
+---+---------------+-----T---------+--------+-------------+----------------+-----------+
                                                                          
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          30    15      15                                     30    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          80    40      40                                     80    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            10     5       5                                     10    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
              12     6       6                                     12    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         20    10      10                                     20    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           20    10      10                                     20    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         15     7       8                                     15    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   .      32    16      16                                     32    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         20    10      10                                     20    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          15     7       8                                     15    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           18     9       9                                     18    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           10     5       5                                     10    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          16     8       8                                     16    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           24    12      12                                     24    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           455   226     229                                    445    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             2 676                     1 820                               
                                                                    
    ():                                                              
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
               512                                    512                  
                                                                    
   :                                                                         
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
    :    455                                                  455    
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
    2 164                                                         
    :                                                                 
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                                                                       
   :                                                                         
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                2 435                     2 435          286                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         :  319                       319            8                  
                                                                            
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                1 002                     1 002           64                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                 338                       338           17                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                  73                        73           10                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   12         257                       257            5                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   9            7                         7                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
              24                        24           16                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           183                       183           25                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                   19                        19            5                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                 205                       205            8                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                   8                         8          128                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
              241                       241          226                  
                                                                    
                                                                        
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                   5                         5                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
               158                       158          185                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                                                         30                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                   2                         2                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                  20                        20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                  1                         1                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                55                        55           11                  
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                 V.      (-621)                 
+---+---------------+-----T---------+--------+-------------+----------------+-----------+
1.                                                                 
                                                                             
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         8     4       4           8                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             7     3       4           7                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             8     4       4           8                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :            23    11      12          23                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                23                        23                               
                                                                    
    ():                                                              
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
         23                        23                               
   :                                                                          
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
    :         18                        18                               
                   5                         5                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                   VI.     (-500)                   
+---+---------------+-----T---------+--------+-------------+----------------+-----------+
1.                                                                 
                                                                             
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        14     7       7          14                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           12     6       6          12                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            12     6       6          12                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           12     6       6          12                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             5     3       2           5                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           5     3       2           5                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :            80    41      39          80                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                80                        80                               
                                                                    
    ():                                                              
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                                                                    
   :               80                        80                               
                   10                        10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                  65                        65                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
                   3                         3                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   12           2                         2                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
             VII.      (-302)             
+---+---------------+-----T---------+--------+-------------+----------------+-----------+
1.                                                                 
                                                                             
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            14     7       7          14                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
           10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
          20    10      10          20                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
            10     5       5          10                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   :           114    57      57         114                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
               114                       114                               
                                                                    
    ():                                                              
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
        114                       114                               
   :                                                                          
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
    :       100                       100                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   12          14                        14                               
+---+---------------+-----+---------+--------+-------------+----------------+-----------+
   VIII.       (-666)   
+----+---------------+----T---------+--------+-------------+----------------+-----------+
                                                                     
                                                                             
+----+---------------+----+---------+--------+-------------+----------------+-----------+
         100    50      50         100                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
       100    50      50         100                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
          30    15      15          30                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
           30    15      15          30                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
            30    15      15          30                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
           35    15      20          35                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
    :          325   160     165         325                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
               325                       325                               
                                                                    
     ():                                                             
+----+---------------+----+---------+--------+-------------+----------------+-----------+
        325                       325                               
    :                                                                         
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                    2                         2                               
                                                                                
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                185                       185                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
    12        115                       115                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                    5                         5                               
                                                                                
+----+---------------+----+---------+--------+-------------+----------------+-----------+
            18                        18                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
              IX.      (-849)               
+----+---------------+----T---------+--------+-------------+----------------+-----------+
           49    22      27          49                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
         49    22      27          49                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
    :           98    44      54          98                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                98                        98                               
                                                                    
    :                                                                        
+----+---------------+----+---------+--------+-------------+----------------+-----------+
         98                        98                               
    :                                                                         
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                   39                        39                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                   5                         5                               
                                                                                
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                   8                         8                               
                                                                                
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                  8                         8                               
                                                                                
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                    5                         5                               
                                                                                
+----+---------------+----+---------+--------+-------------+----------------+-----------+
    12          5                         5                               
                                                                                
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                   14                        14                               
+----+---------------+----+---------+--------+-------------+----------------+-----------+
                 14                        14                               
----+---------------+----+---------+--------+-------------+----------------+------------

:

: 3188,

:

- () - 2676;

- - 512.

:

: 455,

:

- - 455.

: 3643.

14.10.2008 N 47

,

-

-

2008 - 2009

-----------+--------------+--------------------------+-----------------
                        
+----------+--------------+--------------------------+-----------------+
    1           2                   3                     4        
+----------+--------------+--------------------------+-----------------+
   I.            
+----------+--------------+--------------------------+-----------------+
                     
2008 .                      
                       
                            
                                .
                              
                                        
                             
                                   
                                       
                          .              
                                
                                           
                                                     
                                             
                                             
                                                  
                         .                      
                                           
                                               
                                             
                                           
                                                  
+----------+--------------+--------------------------+-----------------+
                    
2008 .                            
                   
                      ,    
             (     ,
                       
          )      .                       
                                       
                               
                                        
                                  
                                      
                                                  
                                                
+----------+--------------+--------------------------+-----------------+
  -                                     
                          
2008 .                           
                                  
                                           
                                                
+----------+--------------+--------------------------+-----------------+
  -                    
            
2008 .               
                                  
                                           ,       
                                                            
                                                         
                                                      
                                                            
                                                        
                                                            
                                                     
                                                  ,     
                                                       
                                                     3
                                                        
                                                  ( 2   
                                                        
                                                         
                                                            
                                                         
                                                        
                                                  -   
                                                     
                                                  , ,
                                                         
                                                           
                                                       
                                                      
                                                    
                                                        
                                                         
                                                  
                                                          
                                                  
                                                  ,     
                                                       
                                                           
                                                       
                                                            
                                                         
                                                       3
                                                   2001    N
                                                  202)             
+----------+--------------+--------------------------+-----------------+
  -                  Φ         
      (),      25%
2008 .       
                              
                                       
                                               
                                             
                                                  
                                                
+----------+--------------+--------------------------+-----------------+
I   : ()                     
   (                                   
2008 .  -)                              
  2009                                                         
.                                                                 
II  :                                                         
   -                                                         
                                                             
2009 .                                                            
+----------+--------------+--------------------------+-----------------+
I   :                                   
   -                          
  2009                                  
.                                       
II  :         ()                 
     -                                   
                                            
2009 .                                                 
+----------+--------------+--------------------------+-----------------+
,                                  
             ,                 
2008   .,       ,                 
,                               
                                           
2009 .                                                            
+----------+--------------+--------------------------+-----------------+
                              
                            
            Φ                 
                 ()                          
                                            
                                               
                                               
                                                    
                                           
                                                          
+----------+--------------+--------------------------+-----------------+
                                    
2008 .                             
                                
          ,                                 
          II                                 
                                               
                                          
                                           
                                                            
+----------+--------------+--------------------------+-----------------+
                       II.                          
+----------+--------------+--------------------------+-----------------+
                                             
2008 .  -   -                   
       2                  
2009 .   ,    II                       
                                      
                                               
+----------+--------------+--------------------------+-----------------+
                                              
2008    .   -                 
   2009                        
.        ,    II,                     
          ,                           
                                           
              Φ                   
          ()   (,                       
          )                       
                                              
                           -                 
                             ,                 
                        ,                        
                                               
                                                      
                                                    
                                              
                                                  
                                              
                                                       
                                               
                                                   
+----------+--------------+--------------------------+-----------------+
                                       
                              
                            
                   2                    
                                               
                                           
                                               
                                                  
                                            
                                             
                                                  
                                               
                        2008 - 2009                     
+----------+--------------+--------------------------+-----------------+
           III.  -             
+----------+--------------+--------------------------+-----------------+
                                 
    Φ                       
     ()   (                                   
          ),-                    
                                          
                                            
                                                      
          ,                                                 
                                                            
                                                       
                                                      
                                                        
                                                            
+----------+--------------+--------------------------+-----------------+
         IV. -, -          
+----------+--------------+--------------------------+-----------------+
                                  
2008 .  -                          
      (  -                    
2009   .,)                              
   -                                                         
  2009                                                         
.                                                                 
+----------+--------------+--------------------------+-----------------+
         ()                     
 (                               
  )   :                   
                        - " ";                       
                        -   "    -                 
                        "                                 
----------+--------------+--------------------------+------------------