23 2006 . N 106-/1

"

"

 

ɚ Ӛ ͚ Ϛ ʚ Ś Ϛ ,

30

2004 N 332 ( ʚ , 2004,

N 29, . 3049; 2006, N 3, . 301),

ɚ њ

23 2006 N -26-/1 :

1. ؚ ɚ Ț , Ț

Ț

ɚ њ , Ț ʚ

Ț њ Ț ,

, Ț ך ɚ ך

, 1 .

2. ؚ ɚ Ț ך ך Ț

, Ț Ӛ ɚ

, њ , Ț ך Ț Ϛ ,

, ,

ʚ ɚ ( ͚ Ϛ ך

- ( ).

3. ͚ Ț Ț ך ɚ

ך

.

4. ؚ ɚ Ț ך ך Ț

, Ӛ ɚ

, њ , Ț ך Ț Ϛ ,

, Ț

( - Ԛ , ʚ

- ).

5. Ț ך ך Ț

2 .

6. , 25 њ 2006

.

 

͚ .

 

6 2006 .

N 8023

 

1

 

1

 

 

+-------------------------------------------------------------------------------------------------N

| N | ɚ | . . | |

|/ | | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 1 |Ś Ś Ś "| ./. | 0.90 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 2 |Ś Ś Ś "| ./. | 1.13 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 3 | " | ./ ͚ | 0.31 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 4 |Ś Ś "њ | ./.͚ | 1.08 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 5 |Ś Ś Ś "| ./.͚ | 0.43 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 6 |Ś Ś "њ | ./.͚ | 1,27 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 7 | "њ њ |./. . | 2.67 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 8 |Ś Ś Ś "|./6. . | 1.08 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 9 |Ś Ś Ś "| ./.͚ | 0.46 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 10 |Ś Ś Ś "| ./.͚ | 0.59 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 11 |Ś Ś Ś "| ./.͚ | 0.59 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 12 |Ś Ś Ś "| ./.͚ | 1.72 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 13 |Ś Ś Ś "| ./ . | 0.92 |

| | " | | |

+-------------------------------------------------------------------------------------------------+

 

2

 

 

+-------------------------------------------------------------------------------------------------N

| N | ɚ | . . | |

|/ | | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 1 | " | ./.͚ | 0.05 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 2 |Ś Ś Ś "| ./.͚ | 0.35* |

| | " | | |

+-------------------------------------------------------------------------------------------------+

 

3

 

 

+-------------------------------------------------------------------------------------------------N

| N | ɚ | . . | |

|/ | | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 1 |Ś Ś Ś "| ./.͚ | 0.04 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 2 |Ś Ś "| ./.͚ | 2,10* |

| | " | | |

+-------------------------------------------------------------------------------------------------+

 

4

 

 

+-------------------------------------------------------------------------------------------------N

| N | ɚ | . . | |

|/ | | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 1 |Ś Ś Ś "|./. | 1.24 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 2 |Ś Ś Ś "|./. | 0.65 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 3 | " |./. | 0.91 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 4 |Ś Ś "њ |./. | 0.23 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 5 |Ś Ś Ś "|./. | 0.32 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 6 |Ś Ś Ś "|./. | 0.71 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 7 |Ś Ś Ś "|./. | 0.32 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 8 |Ś Ś "њ |./. | 0.22 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 9 |Ś Ś Ś "|./. | 0.20 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 10 |Ś Ś Ś "|./. | 0.19 |

| | " | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 11 |Ś Ś Ś "|./. | 0.12 |

| | " | | |

+-------------------------------------------------------------------------------------------------+

 

5

 

 

+-------------------------------------------------------------------------------------------------N

| N | ɚ | . . | |

|/ | | | |

|----+--------------------------------------------------------------------+-------------+---------|

| 1 | " |./. | 0.10 |

| | " | ޚ | |

|----+--------------------------------------------------------------------+-------------+---------|

| 2 |Ś Ś Ś "|./. | 0.003* |

| | " | ޚ | |

+-------------------------------------------------------------------------------------------------+

 

6

 

 

+-------------------------------------------------------------------------------------------------N

|N /| ɚ | . . | |

|-----+-------------------------------------------------------------------+-------------+---------|

| 1 |Ś Ś Ś "| ./. | 0,47 |

| | " | | |

+-------------------------------------------------------------------------------------------------+

 

7

 

 

+-------------------------------------------------------------------------------------------------N

|N / | ɚ | , . |

| | |------------------------------------|

| | | њ | њ |

| | | | |

| | | ./њ | ./њ |

|------+-----------------------------------------------------+-----------------+------------------|

| 1 |Ś Ś | 0.06 | 0,17 |

| |"њ њ | | |

| | " | | |

|------+-----------------------------------------------------+-----------------+------------------|

| 2 |Ś Ś | 0,08 | 0,08 |

| |" | | |

| | " | | |

|------+-----------------------------------------------------+-----------------+------------------|

| 3 |Ś Ś "| | 0,10 |

| |њ Ϛ Ϛ | | |

| |" | | |

|------+-----------------------------------------------------+-----------------+------------------|

| 4 |Ś Ś "| 0,23 | 0,28 |

| |њ Ϛ Ϛ | | |

| |" | | |

|------+-----------------------------------------------------+-----------------+------------------|

| 5 |Ś Ś "| | 0,41 Ӛ |

| | " | | |

| | | | 0,19 |

|------+-----------------------------------------------------+-----------------+------------------|

| 6 |Ś Ś "| 0,19 | 0,12 |

| | " | | |

|------+-----------------------------------------------------+-----------------+------------------|

| 7 |Ś Ś | | 0,09 |

| |" њ Ϛ | | |

| | " | | |

|------+-----------------------------------------------------+-----------------+------------------|

| 8 |Ś Ś | 0,03* | 0,18* |

| |"њ њ | | |

| | " | | |

+-------------------------------------------------------------------------------------------------+

 

8

 

 

+--------------------------------------------------------------------------------------------------N

| N | ɚ | . . | |

| /К | | | |

|------+------------------------------------------------------------------+-------------+----------|

| 1 |Ś Ś Ś "| ./.͚ | 0,05 |

| | " | | |

|------+------------------------------------------------------------------+-------------+----------|

| 2 |Ś Ś Ś "| ./.͚ | 0.19* |

| | " | | |

+--------------------------------------------------------------------------------------------------+

 

_____________________________

* Ś ""

 

 

+-----------------------------------------------------------------------N

| | , ٚ |

|--------------+--------------------------------------------------------|

| ᚚ | , |

| |Ś |

|--------------+--------------------------------------------------------|

| ⚚ | ͚ , |

| |Ś |

|--------------+--------------------------------------------------------|

| | ɚ |

| | ɚ |

|--------------+--------------------------------------------------------|

| 皚 | ɚ |

| | ɚ |

|--------------+--------------------------------------------------------|

| 䚚 | |

| | |

| | , ٚ |

| | , |

| |՚ |

| | * |

|--------------+--------------------------------------------------------|

| 嚚 |Ś , Ś |

| | ˚ , , ͚ ښ |

| |, Ț |

| | |

| |, , ך ɚ Ӛ |

| |ɚ њ , ɚ ɚ |

| |ٚ ɚ , њ Ϛ ,|

| |Ț , њ |

| | , |

|--------------+--------------------------------------------------------|

| | |

| | |

| | |

| | |

| |- |

| |- |

| |- |

| | Ś |

| |- Ԛ |

|--------------+--------------------------------------------------------|

| | |

+-----------------------------------------------------------------------+

 

_____________________________

* ,

, "" "".

 

2

 

 

I.

 

1.1. Ț ך Ӛ ך ך Ț

ɚ ɚ -

ɚ ɚ Ț Ț ך ( -

) , Ț ʚ

Ț њ Ț ,

, Ț ך ɚ ך

.

1.2. Ț ך њ ך

.

1.3. Ś ٚ ך Ț Ț

ɚ ך ɚ Ӛ ͚

ʚ ɚ Ԛ 06 њ 1994 N 487 "š

Ț ʚ Ț Ț " (

, 1994, N 3, . 238)

, 2, ך

, Ϛ Ԛ Ț -

, .

1.4. , ,

, Ϛ ך Ț Ț ɚ

, ך Ț :

, . ʚ

1000 1000 .

, Ś ,

Ț ښ ʚ , ,

, .

1.5. Ś Ț ך Ԛ њ ɚ Ӛ

, , ʚ

. ( ɚ )

њ

.

1000 Ϛ Ț Κ њ 1000

, , Ś Ț ٚ Ț ,

.

1.6. - , ך ɚ

Ț ך Ț ,

, њ ˚ ך

.

1.7. ך

- , - , - ,

0,7. ך ʚ ͚ ך Ӛ

, њ

0,85.

1.8. ,

, .

1.9. К ɚ Ϛ њ

.

1.10. Ԛ ٚ Ț ך ך ,

-, - , Ś

.

1.11.

, ɚ Ț

Ț Ț , ,

Ś

20%.

1.12. њ Ϛ

( 1 - 8 њ 1). ɚ ɚ

.

1.13. .

80 Ϛ њ

( , 1999, N 18,

. 2207; 2001, N 22, . 2125; 2003, N 27 (. I), . 2700; 2004, N 45,

. 4377; 2005, N 52 (1 .), . 5581) Κ Ϛ Ϛ

.

 

II.

 

2.1. 1 1.

2.2. Қ Ś Ԛ ך њ ՚

.

2.3. "", "", "", "", ""

ך Ԛ

.

К "", "",

"", .

2.4. "" "" ɚ Ś ך

(100%), - Ϛ

50%.

2.5. "",

, Ț Ț Ϛ ,

, ͚ ՚

͚ Ś ך Ԛ ɚ Ś ښ Κ ښ ך

. , Ś Ț

, ,

.

2.6. , ͚ Ț Ϛ ,

, 20%.

 

III.

 

3.1. 2 1.

3.2. "", "", "", "", "" Қ

1 . ɚ ͚ Ś ך

.

3.3. Ԛ ٚ Ϛ њ ,

, Ϛ , ɚ

"". "" "" Ϛ ,

ʚ

.

 

IV.

 

4.1. 3 1.

4.2. "", "", "" ʚ Қ њ 1

. ͚ ɚ ך

.

͚ Ԛ Ϛ

.

4.3. "",

, Ț Ț Ϛ ,

, ՚ ɚ

Ś Ϛ .

, Ś Ț ,

, Қ њ ɚ ͚

.

 

V.

 

5.1. 4 1.

5.2. , ՚

, ʚ ͚ ʚ Ӛ

ʚ ɚ ʚ ՚

.

30 .

0,5 , 30 . - .

њ

ʚ њ њ Ӛ њ /

. .

Қ Ԛ ؚ Ś ,

.

5.3. , Ț ͚ ˚ ՚ ,

, ͚ ɚ , њ 50%

.

5.4. ٚ "" (Ś , Ț њ

ɚ Ț ) Ԛ ٚ Ϛ

. "" "" , Ԛ ,

,

.

 

VI.

 

6.1. 5 1.

6.2. 1 .

͚ ɚ

12 . 12 Ś

. .

 

VII.

 

7.1. 6 1.

7.2. 1 . Қ Ϛ

"" ( ), "" (Ś ),

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

ɚ ʚ ɚ Ϛ

- ך (

) .

, Ț Ӛ ͚ Ț ך (

, Ś ך ɚ Ț

, , .).

7.3. ,

ɚ Ț ך Ț ך ɚ ʚ ɚ

,

( ), Ӛ Ϛ

50%.

7.4.

. "", "" "" ٚ ,

. ͚ ͚ ך Ӛ , Ț

, Ϛ ,

.

7.5. , ɚ њ

, ʚ Қ Ś .

, , ,

͚ , ʚ

.

 

VIII.

 

8.1. 7 1.

8.2. 1 .

.

8.3.

. Қ њ

. њ ɚ

. Ϛ Ӛ ͚ ͚ Ś 5000

5000 .

8.4. Қ Ś Ԛ ך њ ՚

, .

8.5. "" (Ś Ț ך ɚ Ț )

Ϛ , ɚ Ś Ԛ

.

8.6. , ͚ Ț Ϛ ,

͚ , ɚ ͚ ͚ ך

20%.

8.7. Ś Ț ɚ Ț

:

20 - 554 .;

20 ,

, - 328 .;

20 - 1058 .

8.8. / ښ ,

, ͚ -͚ ,

Ț Ț ך (Ț , , ,

Ú ɚ ..) њ Ϛ ͚ ٚ 7 1,

50%.

8.9. Ț Ț њ

Ԛ

.

8.10. Ț ך ʚ

.

8.11. њ

, њ ͚ ɚ њ ͚ ,

.

8.12. , ,

100% , њ , њ

.

 

IX.

 

9.1. 8 1.

9.2. 1 . Қ Ϛ

ך , Ț ɚ ɚ

, Ś ך , Ś ښ ,

.

9.3. Ś

, , ך Ԛ Ϛ ɚ њ

, "", ɚ Ś Ԛ ך ՚

.