מעיין החינוך התורני - דוח ביקורת

78
HGJ הוגן, גינזבורג, יודלביץ ושות', רואי חשבון רו"ח רולי הוגן רו"ח קובי גינ ז בורג רו"ח אבי יודלביץ רו"ח גיל זכריה' רו"ח אפרת רביב חלפון דוח ביקורת כספית, תקציבית ותפעולית בעמותת מרכז מעיין החינוך התורני בארץ)ע"ר( ישראל[ 85-521218-1 ] טיוטא לדיון גרסה2.5.1 ]דוח ביניים[ הוגן, גינזבורג, יו דל ביץ ושות' רואי חשבון רח' יגאל אלון57 , תל- אביב טל':972-3-6367800 פקס:972-3-6367810 יז' ב סיון , תשע"גwww.hgj.co.il 26 במאי, 2013

Upload: goldyossi

Post on 02-Oct-2015

79 views

Category:

Documents


0 download

DESCRIPTION

דוח ביקורת כספית, תקציבית ותפעוליתבעמותתמרכז מעיין החינוך התורני בארץישראל )ע"ר(

TRANSCRIPT

  • , , ', JGH "

    " " " '

    " ,

    (")

    ]1-812125-58[ 1.5.2 [ ] ', ,

    -, 75'

    0087636-3-279': , "' 0187636-3-279:

    3102 , 62 li.oc.jgh.www

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 1 - cod.coD\sdaolnwoD\leinaD\sresU\:C

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 2 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    4 .............................................................................................................. : .1

    4 ..................................................................... : 1.1 4 : 1.1.1

    5 ..................................................................................................... : 2.1.1

    5 .................................................................................. : 3.1.1

    6 .......................................... : 2.1 7 ...................................................................................................... : 1.2.1

    8 .............................................. : 2.2.1

    8 ..................................................................... : 1.2.2.1 9 ............................................................................ : 2.2.2.1

    9 ........................................................................................................ : 3.2.1

    11 .............................................................................. : .2

    11 ............................................................................................ : .3

    21 ................. : 9691-" , 1.3 13 ..................................................................... :31/10/13 1.1.3

    43 ............................................................. : 2.1.3

    41 ............................................................. : " " 21/40/22 1.2.1.3 51 ........................................................ : " " 21/21/50 2.2.1.3

    73 ..................................................................... : 3.1.3

    - - ) ( 1.3.1.3

    91 .................................................................................................................................... : 12 ....................................... : - 2.3.1.3

    - 3.3.1.3 22 :

    32 ........................................ : 2.3 13 .............................. : 91' / 1.2.3

    62 ......................................................... :" " - 1.1.2.3 72 .................................................. : 2.1.2.3

    82 ................................ : - 3.3 93 ........................................................................................... : 1.3.3

    31 .................................................................................... : 2.3.3

    03 ..................................................... : " " 1.2.3.3 13 ....................................................................... :" " " 2.2.3.3

    13 .........................................................................: " " " 3.2.3.3

    - " - 4.3 23 ............................................... :

    11 ............................ :" 1.4.3

    41 .............. :" - 2.4.3

    71 ................... : - 3.4.3

    81 ................................ : 4.4.3

    93 .................... : 5.3

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 3 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    91 ................................................................................................ : 1.5.3

    04 .................... : " 1.1.5.3

    34 ...................................... : 2.5.3

    14 ......................................................... : " 1.2.5.3

    24 ................................................................ :) ( 2.2.5.3 34 ................................................................................................ : 3.2.5.3

    14 ................................................................................... : 3.5.3

    44 ..................................................... : 1.3.5.3

    " " 2.3.5.3 54 ...................................................................................................................................... :

    74 .............................................................................: 4.5.3

    74 ..................................... :" 1.4.5.3

    84 ............................ :" 2.4.5.3

    35 ........................................................................ :) ( 5.5.3

    05 ......................................................................... : ) ( 1.5.5.3 15 .................................................................................. : 2.5.5.3

    35 ................................................................... : 6.5.3

    35 ......................................................................... : 6.3 15 ............................................................................................................ : 1.6.3

    35 ........................................................ : 1.1.6.3 55 ........................................................................ : 2.1.6.3

    55 : 1.2.1.6.3 55 : " 2.2.1.6.3 55 :" 3.2.1.6.3 55 : / 4.2.1.6.3

    75 ................................................ : 2.6.3

    95 ........................................ : / - 1.2.6.3

    36 ....................................................... : - 3.6.3

    16 ....................................................................................... : 1.3.6.3

    26 ................................................................................. : 2.3.6.3

    16 ................................ :"" -" " - 4.6.3

    86 ................................. : - 5.6.3

    96 .................... : - 6.6.3

    27 .................................. : - 7.3 37 ......................................................... : 1.7.3

    17 .................................................................................. : 2.7.3

    37 ................................................................................. : - 1.2.7.3

    47 ..................................... :)2102 ( - 30-51-92 2.2.7.3

    57 .................................................................. : 3.7.3

    57 : 4.7.3

    57 : 5.7.3

    67 ......................................................................................... : 6.7.3

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 4 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    : .1

    , 3102

    ).""/ "" (") (:

    .2102

    : 1.1

    : 1.1.1

    ,

    , , :

    ,

    ; ,

    " , ,

    , ,

    ; ') (

    (" -

    ;), '

    , , ,

    ; '.

    , "

    ; .

    -

    , , , , .

    ;

    -", ,

    ; , 2991

    ; , .

    , ,

    ; , ,

    , " ,

    ;

    ; ,

    ; , -

    ;

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 5 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    : 2.1.1

    , / ;

    , '. " "; ;

    , 3.1.1 ,

    ( )

    .

    " ,

    , :

    )) """( (: - 9991

    ;

    2002 - 9991

    " , ;

    ;

    , 4002 - 3002

    ;

    , " , 1102

    ;

    : 3.1.1

    , , , ".

    , "

    " , .

    .

    , 31/10/72

    , , " ,

    . , ,

    , .

    , .

    ,

    " " "

    .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 6 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , " "

    , - ,

    .

    / /

    / .

    -,

    -

    ",

    ( ).

    .

    : 2.1

    , , 5891-' , "3

    "

    . )' "3" (: "

    . ,

    " ,. )3002 (

    ( ). ( )

    9991 ",

    ,

    .

    , 99/80/13, , 9991

    . "

    , ,

    , 99/21/03 .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 7 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    )." " (:

    ( 1" 15

    ", 2.97 - 99/21/13

    " ). 4" ( 55 -

    , ,

    . 2,

    (, , -

    , " ').

    2002 ,

    " 3002/10/10

    ) (

    :3

    - " ( 3002.1.1"

    )

    . ,

    .

    "

    ."

    ,

    ,

    :-

    00/11/21

    );" "(: 4

    5 11/60/31

    )."" (:

    : 1.2.1

    , )"""(:

    ( ) (:

    . 8 - 7 - 1 . , -, 9991 , ' (" ") 2

    , " . " . ,

    , , , .

    .2002/90/01 3 , ; ; 4

    ; ; . : " , 01 5

    .".

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 8 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    . "", )""

    ). " 6"""(:

    .

    -, - 7

    . ,

    , "

    - , .

    - %57(

    - -

    , %001 ,

    .))8 (

    , ,

    , " .

    - ,

    .-, )- - (

    "", ,

    .%55 .9

    : 2.2.1

    ' . 3

    , , ,

    . ,

    , "

    , . -

    : 1.2.2.1

    - " ,

    , , , - - , " () 4 6

    , () , " , , , 5 ." - ." , 4 - - , -

    . " ,"" ", . " .

    , 3591- , " 11 7 . , , , ,

    , 3591- " ( ), " %57 , (),

    , : %01. .-

    , (), : " 3 , " / 8 - . ,

    ." , 9

    .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 9 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , ,

    " . ".

    - . -

    . /

    ;

    , ) 30-51-92 (

    -

    ( ) ,"

    ," , "

    /

    );

    (, , ')

    ;

    : 2.2.2.1

    " ("), ,

    , ,

    ". "

    "

    .

    ;

    " ( ),

    ,

    (

    );

    : 3.2.1

    , 2102 "

    . )" 5.84 -" ( 8.84 -

    . )" 5.13 -" ( 6.22 -

    " 6.22 - -

    1.6 - . )01" 2.03 -(

    .)" 2.31 - " (

    , " , 2102 7002

    . 2002

    ).%2.17 -( 01/21/13" 5.21 - 1102 01

    .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 01 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    2102 1102 0102 9002 8002 7002 2002

    972,991

    466,694 633,534 033,483 627,723 204,672 197,852

    574,06 064,94 850,25 143,13 995,13 524,03

    860,1 285 342,1 472 037 386 058,1

    702,855 873,584 136,734 143,953 137,803 998,982 921,102 "

    2102 1102 0102 9002 8002 7002 2002 "

    374,524 963,193 819,443 883,162 041,632 634,802 275,131 "

    504,21 619,01 915,9 324,7 563,6 499,5 004,5

    860,6 599,3 825,3 208,2 204,2 192,2 951,2

    649,344 082,604 569,753 316,172 709,442 127,612 131,931 "

    2102 1102 0102 9002 8002 7002 2002

    753,14 055,43 385,13 148,32 402,02 867,81 015,51

    737,3 380,4 850,5 971,7 310,8 314,9 442,51

    098,2 894,1 - - - - -

    944,42 445,02 194,81 523,71 540,41 352,31 382,6

    891 813 703 232 304 183 349,1

    759,31 746,21 139,11 722,21 152,9 787,9 566

    319 537 537 895 568 297,1 239,3

    773,11 539,6 075,7 570,6 437,8 720,9 902,21 ( )

    717,11 389,01 139,11 318,01 943,21 311,21 252,31

    507,701 392,29 606,78 092,87 468,37 435,47 830,96 "

    2102 1102 0102 9002 8002 7002 2002 702,855 873,584 136,734 143,953 137,803 998,982 921,102 " )649,344( )082,604( )569,753( )316,172( )709,442( )127,612( )131,931( "

    )507,701( ) 392,29( ) 606,78( ) 092,87( ) 468,37( ) 435,47( ) 830,96( 655,6 ) 591,31( ) 049,7( 834,9 ) 040,01( ) 653,1( ) 040,7(

    ()

    450,6 ) 591,31( ) 871,8( 838,11 ) 087,01( ) 653,1( 225,2

    " - " " "

    .

    ).( ) ' '(

    " " " " " "

    227,43 409,23 731,13 810,52 277,12 514,61 /

    595,1 094,1 053,1 550,1 019 119

    371 761 161 821 411 59

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 11 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    22 22 32 42 42 81 ' "

    2.855 -( " 8.925 - 2102

    .)2102 -"

    9.151 -"; ( ') 3.853 -

    ". 6.81 -".

    4.584 -" ( 3.264 - 1102

    ). 1102 -"

    6.98 -"; ( ') 3.853 -

    ". 4.31 - ".

    : .2

    .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 21 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    : .3

    : 9691- , " 1.3

    : 9691- , " 3

    .3"

    )." - (

    : 9691- , " 51

    () .51"

    ,

    ,

    , .

    (), ()

    ."41

    9691- , " 23

    , , () :

    () .23"

    :

    ; ... )1(

    03 ()

    (), ,

    ."

    , , 9691- , " 33

    : ()

    3 () .33"

    ." -, 23

    . 11"- "

    ( )

    - ; " , , : 11 ; , ,

    . ; ,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 31 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ) / (

    . , , ,

    , 21

    .

    , .

    " " -,

    , 41 " 31"

    .51 . "

    "

    . ,

    , " , ,, 3102

    , , " "

    ( / -" " "

    .- - )' "

    :31/10/13 1.1.3

    ( / ').

    .

    31/10/13 -

    ); 8 ( 771

    ). 6 - 6 , 871 ( 091

    271 - -

    );, 3102(

    ; 581) 3102 " (

    - 61

    ( ) ( 291 -

    ;)

    "

    .71

    .- - 21 -, : " " ( , 31

    " " ), " " ( , , ), , , "."". -

    . 41 " , , , 51

    " " . . , .

    . 31/20/40 61 6 (") - - - 71

    '. 2

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 41 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    771 . 31/10/13

    :" "

    ; 531

    ; 71

    ; 8

    ; 7

    ; 5

    ; 3

    . 2

    : 2.1.3

    " " "

    " -

    (: " 9691-() , "23

    :")

    : " " 21/40/22 1.2.1.3

    , " 21/40/22 ",

    ). 968 -, 304412 -", (

    "

    . ) 51 -( 11/10/81

    . 21/50/22 ".

    " " ".

    :-

    " "

    . ,

    ; " "

    ] 31/40/80 -[

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 51 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ;

    .

    , " , ,

    . , 23 - 3

    , ,

    '.

    ": -" "

    81

    " "

    ()

    91(")( ")

    "

    ()

    ( ")

    ( ")

    02

    ,

    878,1 432 493,1 59 878,1 693 331 "

    752 967,1 29 628,1 583 901 "

    922 644,1 08 057,1 963 211 "

    552 150,2 17 350,2 334 851 "

    298,1 432 748,1 96 298,1 993 241 "

    699,1 59 286 54 699,1 124 351 12"

    667,5 403,1 981,9 254 593,11 304,2

    , ,

    " , . 1.2.3 ) 051(

    " " ", "

    .

    : " " 21/21/50 2.2.1.3

    , " 21/21/50 ",

    " ). 3733 -, 787622 -", (

    , . , ( )

    ) 6 -] ( 2102 [

    . 31/10/50. 0102

    :-

    . 81 ." 1 -" 247,4 - 91 . 02 ).31/20/21 -( 3102 12

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 61 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    " ";

    " "

    , .

    ; " "

    ] 31/40/41 -[

    ,

    [ ]

    ;

    ] 31/40/80 -[

    ;

    .

    : ,

    " 21/21/21

    ; " "

    " " : 21/21/71

    " ".""

    . " " 31/10/92

    ;

    " :

    " ?"

    ", ,

    "

    . ,

    . "

    , , , "

    , , . 23 - 3

    , , ,

    '.

    ": " "

    22

    " "

    ()

    32(")

    ( ")

    "

    ()

    ( ")

    42

    ,

    . 22 " . 1 -" 247,4 - 32 . 42

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 71 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    303 110,4 12 709,3 428 613 "

    591 455,1 5 530,4 158 723 52"

    894 565,5 62 249,7 576,1

    : 3.1.3

    , 9691- , " 3

    .

    () ( )

    . ,

    ) . " (

    .

    , , ,

    ,

    / / ( , ').

    ,

    .

    ,,

    ( (

    .) ) -

    :) (" "

    62

    " "

    ()

    72

    ( ")

    "

    82(")

    ( ")

    92

    ,

    78 770,3 186 922,3 2 186 "

    818,1 088,72 425,5 117,52 11 224,5 "

    752,3 871,53 027,6 222,23 41 597,6 03"

    979,2 445,92 236,51 141,13 13 167,51 13"

    141,8 976,59 755,82 303,29 956,82

    956,82

    ), " 7.59 -" (

    , ( , ( )

    ).

    (

    ).31/20/21 -( 3102 52 . 62 " . 1 -" 247,4 - 72 . . - 82

    / " / . . 92 . 2.3.1.3 " " , 03 ).31/20/21 -( 3102 13

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 81 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , , )

    , , :

    ;

    . 23

    .

    ;

    /

    ;

    /

    -.

    /

    . ( , , ')

    " ) 9.0 -" 5.0

    , ,

    ;

    , -

    ",

    ) , (

    ;-

    ;

    "

    ;

    , ,

    . ,

    , ,

    , , ",

    /

    . .

    2.1.3

    , , ,

    .

    ,

    '. , 33

    " (

    .- - 23 / " 33

    .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 91 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , . )

    /

    . ,

    ,

    (

    ).

    - - () 1.3.1.3

    :

    ) 3102 " " (

    ), 445313 -) ( - (

    ."" . ." :

    :

    ( 6 , 43

    ;/ 68" , - ') - '

    , ( ) 53

    ", ( ); 951

    , 63

    .31/30/60 " " 43 .31/20/21 " " 53 .31/40/32 - 63

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 02 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ( -') - ( ' 21

    /; 88 ), "

    " 31/10/13, 73

    " " "

    "; "

    " 793 3102 , 83

    " ); 01 -" " 812" , 951(

    (" 783, 3102

    ;)

    71, 93

    01 -" 752( " 793

    6 - /

    :-, )

    " "

    -

    31/30/60

    31/40/61

    ' ' ' '

    21 2 31 1 69 4 '

    02 2 91 1 45 2 '

    51 2 41 1 0 0 '

    71 2 02 1 42 1 '

    01 2 4 1 03 1 '

    41 2 61 1 35 2 '

    48 4 /

    01 1

    03 1

    61 1

    88 21 68 6 793 71

    . 31/10/13 - 73 .310210", 3102.1 " " 83 .31/10/41 " ", 93

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 12 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ), ( " -

    . 21- 6 ,

    .

    : - 2.3.1.3

    " " ,

    . -). 0434' (

    375 -" 271 -

    '). - (' 4 ".

    . 3102

    ", " ", " "

    ).947833 ( -

    " "

    .

    -, 3102

    , 04 . ,

    5( " 512 " 21 " "

    .'). ) - (' 5" ( 701

    , , " ,

    , . , 3

    , '.

    " " ":

    14

    " "

    ()

    24(")

    ( ")

    "

    ()

    ( ")

    34

    ,

    - 375 271 618 271 76 "

    - 64383 54512 020,1 512 ? 44"

    .31/10/03", - " 04 . 14 " . 1 -" 247,4 - 24 . 34 ).31/20/21 -( 3102 44

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 22 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    0 375 783 638,1 783

    - 3.3.1.3

    :

    " ", " " "

    ) 792416( ) -( ""

    - . ,

    , , ,

    -

    ) ( 687953( " " - ,

    )30-51-92 (

    ).)15-51-92 ( - -

    74 " "

    ".

    ) 30-51-92 (

    " :

    "" " "

    . )602 - 891 -(

    , , " 59 " "

    14 (" ' '

    ) ' 92 ' ( "

    ;)) 42(

    " "" " "

    51 -" 2( " 06, ,

    )"

    ;84

    ( ) " "

    " ( 411 -

    . " 2 )

    ,

    ;

    "

    " " " "

    . ,

    " " "

    , , 54

    " " , , . . . 64 , 3102 . , 3102 74

    ". 095 " .- 84

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 32 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    .

    2102 2102

    911 -) ( 3102 (

    ");

    , " 94

    , - ( ' ") 4"

    ): 47( 57 "

    ()

    ; " "

    , ,

    " " "

    31/40/03 " "

    " .

    ./ /

    . 1.5.5.3 ) , (

    : 2.3

    : 91 ' / 1.2.3

    : 91

    .91"

    ()

    ,

    , 9491-", , 9691- , "

    .31/50/70 - 94

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 42 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    3591- , "

    , ,

    , " .

    ()

    , ,

    . 02

    () , ()

    , ,

    , ,

    , 52

    -

    ."051

    ,

    ,

    ) (

    /) 051 (

    ).

    , " " ,

    22", "

    /

    05. 051 -

    .

    15 25

    (")

    744,41 39 25 "-" 35 104111

    878,8 431 66 "-" 698211

    818,11 431 09 "-" 45 () 951311

    399,41 031 07 "-" " 092311

    353,9 831 501 "-" " " 032421

    793,6 59 76 "-" 995391

    474,6 88 86 "-" () 264213

    051 " " " 05

    ' ./. 31/30/60 ( 15

    ).( .3102 2102 - " " 25 . 35 . 45

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 52 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    15 25

    (")

    639,7 711 15 "-" () 445313

    337,11 721 55 "-" " 682314

    799,7 811 69 "-" 55" " 128414

    603,51 341 79 "-" " 901415

    844,01 89 88 "-" () 943415

    478,8 721 901 "-" 224415

    398,31 621 901 "-" " 976316

    155,8 411 37 "-" " 131416

    131,8 001 95 "-" () 263416

    538,7 431 001 "-" 289416

    640,8 601 86 "-" " 971516

    629,2 011 15 "-" 65 140312

    821,3 541 06 "-" 931714

    205,3 011 05 "-" 301244

    715,4 97 35 "-" 872516

    381,591

    :

    ) - () / ( , 104111 '

    ]) ( [

    ()

    ()

    ()

    " ()

    "

    "

    030,3 804,1 792 71 531 541 35 5.2 "

    589,1 948 971 8 03 141 39 5.3 "

    457,1 591,1 252 8 77 761 46 0.3 "

    274 453 971 8 03 141 25 0.3 75"

    142,7 608,3 709 14 272 495

    ) - ( , 698211 '

    ] [

    ()

    ()

    ()

    " ()

    "

    "

    916,1 992,1 472 92 711 821 86 0.3 "

    . 55 " . 65 ). 5( 3102 2102 75

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 62 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    351,1 618 271 42 4 441 66 5.3 "

    307,1 404,1 692 52 7 462 78 0.4 "

    997 567 783 7 251 822 431 0.6 85"

    472,5 482,4 921,1 58 082 467

    ) - ( , 872516 '

    ] [

    ()

    ()

    ()

    " ()

    "

    "

    729 430,1 812 6 37 931 67 5.3 "

    611,1 680,1 922 6 26 161 97 0.4 "

    111,1 190,1 032 7 18 241 86 0.3 "

    753 973 291 81 27 201 35 5.2 95"

    115,3 095,3 968 73 882 445

    : " " - 1.1.2.3

    " " " "

    ' - ). 352115(

    ( 12

    ).

    06

    ). ( 12

    3 -

    2102 16" 64

    ' ". 58 - 3102

    , 00:21

    () .

    " ":

    " "

    ()

    26(")

    )( "

    "

    ()

    ( ") 36

    ,

    - 58 - 812 64 12 "

    - 58 - 812 64

    ). 5( 3102 2102 85 ). 5( 3102 2102 95 . " " 31/40/92 06 ". 01" 21", 42 16 " . 1 -" 247,4 - 26 .3102 2102 36

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 72 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ,

    /

    '). , " , (

    :46

    ",""

    ,

    . ?

    24:91" " ,

    ,

    . '... '

    " ...

    , : " ...,

    ...

    52, ,

    "

    : ", ...

    , .

    "".

    : "

    ''

    ".

    ' 03 ...

    ', , ,

    " .

    " -

    . ,

    .

    : 2.1.2.3

    ' 45

    " . 56

    . 11 - 1

    .6042=ditra?xpsa.elcitra/ofni.taadal.www//:ptth 46

    . 22 - 02 56

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 82 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ) ( 292414 () (

    " "):

    ' '

    "

    071 6.7 01 4 5.2 5.2 83 ')-('5 "

    811 0.3 6 1 0.1 5.1 51 ')-('5 "

    511 3.4 01 1 0.2 5.1 62 ')-('6 "

    7689 5.8 11 5 0.0 0.2 43 ')-('4 66"

    532 1.5 9 3 0.3 5.3 63 ')-('7 "

    823 3.12 22 02 0.6 0.6 821 ')-('6 "

    ) 86 ( -

    . - "

    "

    , ,

    () / 91

    .

    : - 3.3

    ,

    ( )

    ( " ).

    - -

    .

    "

    .

    . .

    , ,

    ( )

    ( , , ", , ' 96

    ). " "( :

    ( ") . 07

    .

    .- 66 .) 29 ( " 27 -" 62 76 .- " " 86 ( , ", - , / / 96

    '). . 4.3 07

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 92 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , ,

    .

    .

    .

    :

    ", "

    ( , ( ,

    ;), ')

    . %02 %01 -

    (

    -. " " )

    ,

    ;

    ,

    /

    / /. "

    / (

    ; / )

    , , , ,

    . ( )

    /

    ;

    - " " /

    ( /

    / );

    ;

    , . ,

    / ".

    : 1.3.3

    , ,

    , ,

    .

    ( " " ,

    . )

    " "

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 03 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    17 ( ")

    (")

    )901( 11 732 146,1 11 643 "

    )782( 32 455 889,3 12 148 "

    1 42 495 218,2 22 395 "

    - 71 584 003,2 81 584 27"

    )593( 078,1 147,01 562,2

    " ( 562,2

    " "). 7.01 -

    " ( 078,1 - ,

    . ") 9.8 -

    : 2.3.3

    ( / ). ,

    ,

    / /

    .

    .

    : " " 1.2.3.3

    " " "

    ( " 432) - ( ) 314034("

    ).

    " 41 ,2102 , 37

    : 47

    "

    5 )( 787622

    2 947833

    3 181312

    3 " 041411

    1 ) ( 987414

    -

    ) (

    " . 1 -" 247,4 - 17 .3102 27 " ". 37 " ", 47

    ( . : ( , ). ) ( ).

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 13 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ( / / /

    , 57 " , - )

    / / , .

    ( / ). ,

    , / /

    . / /

    : " " " 2.2.3.3

    " " ""

    " ( 225 ) -) ( 656471" (

    67 ).

    77" " 6, 1102 ,

    ] " " 6 - [

    :

    "

    6 " 870881

    : " " " 3.2.3.3

    " " " "

    " ( " 63) ( ) 942312(

    ).

    " " 42, 2102 , 87

    : "

    "

    3 617253

    1 320412

    4 381311

    4 ( ) 874412

    7 127716

    3 301244

    2 () 950514

    , " ( /) 57

    . "". 67 " ", 77

    . : ( ( , ). ) ( ).

    " ". 87

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 23 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    " ,

    " ). 358 -( " "

    " 2102

    " " :

    ". "

    ".

    3102 !

    ".2102 -

    ,

    , .

    , ,

    , ,

    .

    , , " " "

    , , "

    ). 3102 " ( 672

    "

    , .

    - " - 4.3

    :

    , 97

    , .

    ,

    ( - ,

    ; ( ) )

    .

    " : , 30-51-92

    - 08

    " ) 58.0 (

    .

    1.5 -( " 180,1 - " " .

    . 97 . 08

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 33 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    " 632,1 -" " ") 5.5 -(" 551,1 -; " " ")

    .") 9.5 -(

    18 "

    -

    .

    211,6 -" " - .

    ; " )" 215 - " 006,5( ") 0.03 -( "

    " 005 -" 000,6(") 8.03 -( " 005,6 -" "

    . )

    - .

    (

    ( ) " "

    . ( )

    : " 1.4.3

    , ",

    . /

    :

    -" """...

    , ... .

    . "."

    , " "

    . / /

    " '45 ,

    .)'"45" (: 28 "

    ( ) , ,

    :

    - " " ' ( " ,

    , 2002 )

    . ,

    , , .

    .- " "" -, 18 . , 28

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 43 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ,

    , " " 38" "

    , 48)4002-3002 " (

    "".

    ( , ) , ,

    :

    " ,

    " , "

    , ... []

    "."

    " "

    "

    , ,

    .

    , , :

    "

    ,

    . , ,

    ,

    .

    ."

    , , , , ,

    ,

    .

    - 2.4.3

    :"

    : 71 - 61

    .61"

    : ... ()

    ...

    . , 38 . 48

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 53 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    -" " - ()

    , 5, ,

    .

    - .71

    -. 0002.3.51

    ."

    " , (

    ) "" : ( )

    , .

    ,

    .

    , , , . ,

    .

    ), " " : (

    , ,

    : ,

    .

    " ;

    ); - -( " ( )

    ( )" "( : "

    " , . ( )

    ;)

    ,

    - .

    ,

    ;) (

    ,

    - .

    ( ,

    );

    :

    .

    ,

    ;

    ,

    . ,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 63 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ;

    - ,

    . 58

    , ,

    ; , , ,

    - ,

    / ,

    ;

    "

    ; "- ,

    "

    " ( ), ;

    "

    / ;

    ,

    ", - ,

    / ;

    , , "

    ( )

    ") , ( ", -

    ;

    , " ; -

    , , /

    , ;

    ", , ,

    (,

    , ,

    ;)

    ;

    / " "

    / .

    / /

    /.- /

    /

    ) , ( 58

    ( " ). . " - -

    . . .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 73 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    '

    "

    "

    '

    "

    "

    /

    216 31 665 01

    /

    257 11 582 21

    608 41 844,2 32 /

    411,2 35 346,8 69

    /

    1 2

    32 41

    )P (

    649,2 24

    029,2 013,4 751 190,11 158 751

    - 3.4.3

    :

    , -), 2002 9991 (

    , .

    . ,

    -

    .

    . /

    "

    '). ( , ",

    : , ,'45

    " ,

    , ,

    , ,

    .

    , .

    ,

    ."

    : ,

    " ,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 83 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ,

    ( ,

    ,

    ).

    , ;

    .

    ,

    .

    ."

    , , ,

    ,

    . ,

    '), , 45 (

    . ",

    : 4.4.3

    " ",

    ". , ,

    :

    " "

    ' .

    " - ' ... ' " "

    31 ... " 5 92

    - " 11 ... ' ... "

    76" - " ."

    ... ' 01- ... " 51

    24" -"

    ... " ... "

    ( " ...

    5" -") "

    " "..." ( - "

    8 5" - " 5)

    " ... ... " 051,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 93 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    " .

    4

    " - "

    .

    . ..."

    : , ,

    " " " 92" 81 ,

    " ), 76" 52 - (" "

    -, /

    [

    ];

    " " /

    ();

    "

    [

    ];

    -

    ;

    [

    ;]

    :

    . 0102

    ") " " 31" ( 556,14 -" "

    "); 31" ( 888,41 -) (

    . 4002

    ") " " 61" ( 823,86 - " "

    "); 51" ( 983,13 -) (

    : 5.3

    ",

    %86 -" ( 6.811 - " 9991 .

    -" ( 9.844 - " 2102 ).

    ). %18

    : 1.5.3

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 04 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    -

    .

    / .

    , - , " -

    , , ,

    . "

    ".

    ,

    .

    , , ,

    .

    :

    ) , 8-54150-349( 564

    , '

    );""" (", ') ( :

    ) , 9-45382-349( 68584

    , ' ( ) (

    );"" :

    ) 8-54150-349( 094

    );" " ( ) ( :

    " /

    ".

    " (

    ). " 1.1.5.3

    / "

    , ,

    , , - ,

    ) 30-51-92 (

    ). 3.3.1.3 (

    " 1.1.5.3

    :

    - 68

    - ). ", ( - .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 14 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    " /

    ".

    "

    , , ') / ( ,

    '. :

    2102 - ',

    ) - -, (

    ( )

    "

    00.621 " 35.642 08.22 %05.74 8521 "

    01.244 " 79.173 04.43 %76.17 4005

    01.865 05.816 02.75 %71.911

    00.670,2 00.005 00.84

    05.811 02.9

    2102 -',

    ) - - , (

    ( )

    "

    " () 17.730,1 17.552 30.42 %60.05 0131 "

    " () 34.142,1 66.503 27.82 %48.95 1005

    41.972,2 73.165 57.25 %00.011

    00.670,2 00.005 00.84

    41.302 73.16 57.4

    .

    : 2.5.3

    : " 1.2.5.3

    1() " /4/ "

    , , , , , , .

    ., , , , , , , , , ,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 24 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    . , .

    ,783102

    : 88

    ) 208 - ( 406,1 - ()

    / ;

    ) 469,61( 355,6 - ()

    / ; 2102

    822 ( 654, )( - )(

    ( , , 2102 )

    "; 3.74 - ').

    45 ( 801, )( - )(

    ,( , 2102 )

    . " 003 ')

    . " 8.02 -

    ) 4 ( 8, ) ( -) (

    ) ( 2102

    4.2 -". 005

    ( ".

    ),

    "; 011

    , ) ( -) (

    "; 586 -( ) 2102

    ( . ,

    ') /

    , ' - ,

    .

    -

    .

    / (

    ). 4.4.3

    : ( ) 2.2.5.3

    ( ) . 496,61 78 / . 88

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 34 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , ,

    ", )98( " ,

    " '.

    , ,

    (

    .)

    (

    ( ) 091102

    ( " ),

    1102 " 01, )

    ( " "

    " ).0102(

    " 01 " " ( "

    ).

    "

    , ,

    . /

    ( 4 - ( )

    ") "

    .

    : 3.2.5.3

    , ,

    ) 8 ( 61 192102

    ( , '). 2102

    ". 2.2 -

    , , 1.2.5.3

    .

    : 3.5.3

    .- 98 . 2102 , , 1102 09 43 ( ') 19

    . 8 2102), 71(

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 44 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , /

    / /.

    : 1.3.5.3

    /

    ",

    ).220361( ) -( " "

    " 69 " 2102

    ) 483'. (" -'

    -". 833,71 - " 2102

    ;21/10/10

    " 69 " 2102

    ) 483'. (" -'

    -". 882,81 -) " 1102

    ;11/90/10 -

    " 69 " 2102

    010,7 -'. " -'

    ";

    " 69 " 2102

    "; 864,3 -', " - '

    " 69 " 2102

    ) 882'. (" - '

    "; 078,31 - " 2102

    " 69 " 3102

    "; 864,3 -', " -'

    ; " 3102 ,

    , . ,

    " /

    ;

    "; 473,07 -

    / -

    . , " ;

    3102 ,

    .

    ":

    " " " " ";

    " , , /

    ;

    " " ,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 54 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ";

    - " 1102

    . " 2102

    .

    ,

    . , "

    , ,

    ". 473,07 -( )

    . ,

    2.3.5.3

    :" "

    3102

    " "

    .

    .

    :31/30/91 - ()

    , ,

    "

    , " .

    ( ) . 31/40/50

    :

    "

    " " "

    . ..."

    /

    :

    2102

    "), 11( 2102

    ;

    ;3102

    "; 658,31 -

    ( " 017,6 -

    976 - 3102

    ;"

    :

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 64 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , ( 101

    );

    21/01/92

    ;2102/

    " " (

    "); 101 -

    ;

    ;

    ), (

    , .

    , .

    :31/40/50 -) (

    " "

    .

    :

    "

    " ... .. ...

    . , "

    11.9.1

    .

    ' .

    .

    60.2.1... ( , ..) ***

    "

    . /

    :

    2102

    ), '- ' " 07 (

    ;

    , 2102

    ;3102 2102, 2102

    . -

    (" 2102 1102 2102

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 74 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ") ( , ,

    " . 656,11 )

    "; 584,85 -

    " 835,94 -

    ;

    , /

    (). .

    : 4.5.3

    ( " ) .

    , ,

    :

    "

    / " ( );

    ;

    ";

    : " 1.4.5.3

    29

    . 39

    , ,

    .

    "

    . "

    "

    .49/ "

    .

    " -

    29

    ) 6801 ( -( " ") ( 1102 , " "

    "). 45 -", 47 - ( . ' 39, , , , " " / , 49

    " , . " / .

    . " -

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 84 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ). , (

    " .

    -

    " ";

    - 03/03" 03 59 (

    ); '.03/02 - 42/01

    . -/ "

    " " " ( "

    :69 )

    "

    "

    (

    )(

    )

    700,02 866,22 934,92 139,91 "

    153,82 854,23 427,24 449,82 "

    353,23 371,43 796,54 437,03 "

    003,53 607,83 664,25 621,53 "

    121,14 220,84 567,95 639,73 "

    2102 ,

    (" ) 12

    " 02 " "

    " ). 94 -) ( (

    " 130,1 -

    " )). 36 -" ( 223,1 -(

    .

    ). 2102 (

    : " 2.4.5.3

    "

    :79

    3.5"

    . ( , ,

    , )

    ,

    :

    " . 59 - " " 69

    " " ")). - - ( . 79

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 94 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ( 7. 1

    ).

    . 2

    . 81 -

    . 3

    , ,

    , 81 -

    , ,

    .

    , . , 4

    . 7 ,

    . 5

    ").3( '' ''/ 4991.1.1 ' ''

    ,

    " 89

    , .

    , .

    ". " " -

    - .

    .

    , , , ,

    ( " ,

    '). ,

    ", " ,

    31/30/10 31/20/12

    , ( , " ).

    5-1

    , . 3102.

    " .

    ,

    , -

    99

    ", : " , , 89

    , , , '. ", : () ; () 99

    ; () ; () ( , ", -) ; ( .-'). (

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 05 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    .

    " 1102, 001

    " ( 391 -

    78( 4002") 482 -

    '. " ")

    , " ,

    , " , 59/90/10

    .

    ,

    ,

    -

    ". 391 ) 78 (

    , ,,

    , ,

    -

    ( )

    ( -.

    ) 30-51-92 ( ).

    .101

    , ,

    ,(

    , , " )

    (

    ). " " "

    :) ( 5.5.3

    : ( ) 1.5.5.3

    ( 3.3.1.3

    ) "

    . 001') " 45 ( 101

    ." ,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 15 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    "

    :

    " 097,8 " 2102

    ) ". (

    " " ".

    " " ;

    ;80/90/10 "

    " 51 " " " 2102

    . , 2102

    ;

    ;21/90/10 "

    " 3102

    ;

    " , ,

    , "

    .

    .

    ( ).

    ):3102" " " " (

    " " " "

    54 8 21 52 (")

    761 73 86 26 () 708,1 203 755 849 "

    , ,

    / .

    : 2.5.5.3

    , "

    -

    ( ), (

    , ). -

    -, /

    ), , - (

    .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 25 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , , 201,

    , ,

    ( ,

    , " , , ) .

    , , , ,

    ( " ,

    , ').

    .

    / . ,

    .

    12 -" "

    ". 942 - 301 " .

    "

    ", -

    . , ',

    -

    ) 30-51-92 (

    .

    (

    ).

    : 6.5.3

    ",

    .

    . ,

    " .

    ( )

    .

    " /

    / . /

    . 20/11/11 201 ( ); 301

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 35 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    /

    .

    ,

    . .

    : 6.3

    : 1.6.3

    3002,

    ,

    .

    , ,

    , " ,

    / "

    /

    . '

    " ,

    , ()

    .

    .

    : 1.1.6.3

    / .

    .

    ( 03:61 00:80 ,

    , . ) 5.8

    :

    . 00:80

    ( )

    ;00:51 00:31

    00:90 -

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 45 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    . 00:51

    ;

    ,

    401 - .

    ( , ,

    : )

    "

    "

    ...

    8...

    "

    ..." %521

    ,

    , -

    . /

    ,

    ,

    ,

    /

    '.

    ,

    ,

    ( ,

    , , ').

    ( ).

    ,

    ".0102-9002 " 2102" 401

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 55 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    . 03:21

    52 53

    . 00:41

    / " /

    .

    /

    ,

    ". , ,

    .

    : 2.1.6.3

    , , 3002

    ()

    .

    /.

    , ,

    , ,

    () ( 3002

    ).

    : 1.2.1.6.3

    ").2"" - 915 " (

    " .

    " 3102

    ), %01) (42/03( 42" 03

    .) 2.2.1.6.3 ( .%531

    80/21/10 -

    .

    , , ( , ').

    ". "

    . 1102,

    21 "

    .

    : " 2.2.1.6.3

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 65 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    - "

    - . 501 -

    (") "

    .

    5.4 3002

    , , .

    , , 8.9 - 3102

    3.5 -. (

    ).

    "

    ") ( " (

    "). "

    ) .30-51-92 (

    / /

    ,

    / / .

    / " " "

    ):3102" (

    " " 601

    701

    801

    / "

    901

    712,4 575,8 853,4 919 "

    808,2 894,7 096,4 989 "

    850,2 132,6 371,4 088 "

    528 295,2 767,1 498 011"

    809,9 698,42 889,41 286,3 "

    " "

    111"

    ) 507( 218 715,1 023 "

    ) 291( 881,1 083,1 192 "

    ) 741( 332,1 083,1 192 "

    ) 711( 824 545 672 "

    " ( ). 501 ).3102 (" 601 " . 1 -" 247,4 701 .- " , " ". 801 ". 925 - 825, 525, 025, 815, 515 901 ). 5( 3102 2102 011 ". 0641 111

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 75 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    )161,1( 166,3 228,4 871,1 "

    (

    "), " "

    053 - (

    , , " ).

    " / /

    . "

    " .

    :" 3.2.1.6.3

    "

    211

    ).( / 3002

    . " - "

    : / 4.2.1.6.3

    /

    /

    . :

    ;

    ' ';

    : 2.6.3

    ,

    .

    ( , -

    ).

    ,

    , .

    . 211

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 85 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    . " 3002

    . ,

    ,

    ,

    , , ,, ,

    :

    .

    ; 051 -

    ;

    . , ,

    /

    (

    / )

    ;311

    411

    / -

    /

    ;

    ); 3.6.3 (

    , - /

    .

    -

    ;

    , ,

    / / (, , ,

    ');

    ( / )

    ;

    " "

    511 ,

    3102 311

    . , , 411

    / . , , , , 511

    '). , ( , .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 95 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ;

    , , / 611

    , ,

    ;

    , /

    ( ) / /

    . , ,

    ;

    ). (

    .

    , ,

    -,

    , , , , ,

    . , ,

    " .

    -

    .

    : / - 1.2.6.3

    6", " -, 9491- , "

    (

    () , 6 ). , -

    , :

    , ()"

    ();

    ,

    -

    , , ,

    , ,

    ,

    ). 6.7.3 ( 2102 611

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 06 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    .

    " .

    ] [

    ,3591- , "

    (")

    . -

    ()

    , ", /

    . ,

    / ( )

    (

    ) 3.6.3 / (

    . ,

    , , " '

    , ( ,

    ')

    .

    ',

    ( , ').

    711 " - "

    - " " ,

    , .

    - ) 39 - ( %38 -

    ". %96

    "- ' '- ' '- '

    " 425,3 " 725,2 " 393,1

    " 583,8 " 399,5 " 698,1 -

    " 625,5 " 266,4 " 206,3 ()

    " 816,5 " 831,4 " 268,1

    ) , , (

    '), , -/ ( '

    .90/50/42 " - , " 711

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 16 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , -,

    ". 001

    ,

    ""

    .

    , , . /

    " " , , : 2102 26

    " , ; "...

    ,

    "... .

    : - 3.6.3

    : 1.3.6.3

    " " (

    / ).

    ( ). %05

    , .

    811 " "

    11/21/62 . (

    " ") ,

    , .

    ( -

    . 911 )

    :

    " " .1"

    03. ( 5.7, 05%

    ).

    " " %52 .2

    .) 52. ( 6"

    02 ", .3

    .

    , 000,3 " " .4

    , ".

    , 005,1 " " .5

    " (" ), " , , 811

    , ", ., , . , , , , 911

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 26 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , ", " "

    " " .

    000,5 " " .6

    , , ", " "

    " " .

    , , " .7

    " "." 030024, 40.51.92.02""

    " " "

    (

    ,

    ):

    "

    '

    "

    "

    281,7 9002 571,7 681 824 775 489,5 339,42 521 "

    920,9 0102 021"

    623,01 1102 809,9 422 506 355 625,8 150,13 751 "

    164,11 2102 458,01 432 596 774 844,9 312,23 851 "

    155,2 3102 715,11 842 557 894 610,01 159,33 661 "

    945,04 454,93 298 384,2 501,2 479,33

    : 2.3.6.3

    2002

    , , -

    , , (

    ).

    , ,

    ,

    ( ,

    )

    , / - ,

    . / '

    , ,

    , ,

    . 021

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 36 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    '.

    / - .

    .

    8002 .

    .

    52 -. 04 -

    . ,

    - ,

    2102

    .3102

    :"" - " " - 4.6.3

    "

    , , ,

    / .

    121 " 01/80/22

    " " ""

    " ". - " 01

    " " 2102

    ". 5

    :

    " "

    (: " ")

    /

    / " "

    ;

    , ,

    ) ) 03(3 (

    ;

    , (), , " (" ), " 121

    ( ), .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 46 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    : -

    ( 01/80/52

    . ). 221

    ) 03(3 "

    " ( ). 005

    .

    ".

    ,01/80/52 , 321

    . - " " -

    .

    " .

    / /

    " .

    ). 01/80/92 (

    . -

    , -

    . 01/80/92"

    : ", "

    , .

    421 01/80/03

    521" " "

    "" "".

    .

    , 01/01/02 ,

    "" . " 01/01/01

    .

    ).01/01/91 " (

    621 01/11/80

    -92 " ( "

    ):90-51

    . 221 . 321 .121515 421 ("), - " 9002 521

    , , ). " 42 (' , , " ,

    ". . , . / / . 621

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 56 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ": " " "

    5

    " 5 -

    ..."

    -85 " " ( ' 01/11/42

    ) " "( : ) 6-203820

    " ( : 11/21/13

    , , ). "

    , " , " , ,

    ."

    (

    ) 1102 - 0102 " " -

    :

    /

    , " , , " "

    ); (

    " ";

    " "-

    ( );

    0102, 0102

    . " " "

    ". " 5.4 -

    9002

    . 7210102 ""

    / / ,

    (

    , ,

    " " ');

    "

    : / .

    035 - 72 ' 21/90/42 -

    :)2102" (

    " "; -

    " ;

    .0102" " " 6 - 721

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 66 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ;

    :

    ; -

    ); 2.5 (

    "

    ); 3.5 (

    ); 6 (

    .

    " ( 787 - 31/20/30 -

    :)2102

    " "; -

    " ;

    - ;

    2102 - 1102" "

    ( );-

    :

    ; -

    " " -

    "" ;

    ;

    (

    ),

    000,008 21/30/12, 821

    ". , ,

    ;

    -

    " -

    " " / ';

    921.

    .21/30/32 2102/01 - 821 , " . 921

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 76 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    .

    : - -

    " ". " "

    . , . ,

    . .

    " .

    / , ,

    " /

    . 031

    " 131

    2317991".

    (").

    " "; -

    ; " ;

    " ; /

    " " ';

    , ,

    ( " ");

    " " -

    , " 21/21/02 . 11/21/13

    " "

    (

    ) .

    2102 " "

    21/21/32 .331

    . "

    " 21/11/62 ,

    , :

    . ... 01"

    3102

    ." 01

    . , ,

    " "

    . - 031

    .. , . 406=metI?xpsa.elcitrA/werbeh/li.oc.tavkit.www//:ptth 131

    .6991 " " 231 " 01/11/42 . 3 331

    .". - 3991, "

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 86 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ,

    . :

    "

    " 06,

    " .

    "

    , .

    , ,

    5 01

    .

    ,

    " " 06

    " .

    " "

    21/21/13 . 2102

    ). 2102( 31/21/13

    "). 5 (

    ". 5 746527 ' 21/21/13

    " " 2102

    ". 5

    :

    " "

    ) " "(:

    /

    " " /

    ;

    , ,

    ) )03(3(

    ;

    : - 5.6.3

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 96 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ('

    , , , 2 ( - 7

    ), " , , "

    - ) 1 (

    .

    " ,

    . 04 -

    (

    (- ) 01 -

    ):

    - "

    ( - (

    ) /

    " ).

    ( , , /

    . ; ")

    (

    )1 2 1 "

    8002 .

    , - "

    ".-

    /

    '

    . ,

    ( )

    .

    - 6.6.3

    :

    ,,

    (' :)" "( :

    .)31-603-04' ( )65-878-53

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 07 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ;)96-498-96 (' -) "" (:

    -585-77 (' );87-349-85 ('

    .)17

    (

    : ) ,

    ( 21, 01/30/22 -, 535314 '

    ). " " 537,4 -" " ( 718,65 -) 0102

    ;"

    ( 21, 21/30/51 -, 685926 '

    " " ). 511,4 -" " ( 573,94 -) 2102

    ";

    ( 5, 21/90/02 -, 582586 '

    " " ). 380,3 -" " ( 414,51 -) 2102

    ;2102" 0061

    ( 21, 21/01/22 -, 788296 '

    ). " " 246,4 -" " ( 407,55 -) 2102

    . , 7

    " , "!", - 01/01/11(")

    ;

    ;( ") "

    ";

    : 01/30/81

    " ... "

    ..., 01.2.71 - 01.3.81 -

    . 01.2.42 - 90.11.2 -,

    " ,

    . 01-9

    , , 3

    . "

    .

    . : " + +. 5

    - "

    .

    :

    ",

    " " ,

    : "

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 17 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ). ... 01-9" 0061 (

    ,

    ,

    ."

    ;

    ;

    / ;

    "

    ;

    ( .

    );

    : , ,

    2102 "

    .

    ,

    (

    ;)

    , "

    ;

    .

    , , ,

    ;431

    ( ") ; 3102

    ( ), . 31/30/41 431

    (). .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 27 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    582586 '

    ;

    " ,

    " ;

    /

    ,.

    ) ( 01 - (

    ) ( " ).

    ;

    7 5312102 " -

    , :

    ; 2102 "

    ; 01/21/13

    - 21 01/21/13

    ;

    0102

    . 63100:60 00:12

    0102

    ;

    ).0102 (

    ( ,

    )

    .

    : - 7.3

    , ,

    , - ,

    . ,

    .

    : 1.7.3

    . .dnuof ton ecruos ecnerefeR !rorrE 531 65:32 40:32 01/50/50"; 612 " 10:30 24:91 01/20/32 631

    ". 512 " 20:70 81:00 7( ) 01/50/12"; 46"

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 37 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , / , "

    - ,

    ( , ,

    , ').

    ,

    , , ) 3-2 (

    " " .

    .

    , , /

    .

    ,

    " .

    , , , / "

    .

    : 2.7.3

    : - 1.2.7.3

    ,

    "

    . ,

    .

    , " ,

    , , , '

    . , , " '

    / /

    ,

    .

    . ,

    . , ,

    " ,

    .

    , ,

    ( / ,

    , ) ,

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 47 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ( , '), ,

    ( ,

    , ').

    ,

    ( )

    / -

    ( ,

    , ') /

    .

    :)2102( - 92-51-30 2.2.7.3

    21/01/11

    , ,

    " : 57 2102

    " 23 -

    ") 283 - 731" " 058,4" 008,87 (

    "); 053 - (

    " 573" 2 -

    ;-

    " 815" ( 540,1" 5 -

    );831 " " 725 -

    - " " 63 -

    .)%3.9 -" ( 058,4 -" " 003,5

    , , ,

    :

    ;

    " , ,

    ( ).

    , , -

    " ,

    , ';

    " ( 8.925 - 2102

    ). 2102 -" 2.855 -

    "; ( ') 3.853 -

    ". 247,4 - " 2102 - 1102 - 731 " . 672 831

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 57 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ". 6.81 - ". 9.151 -

    : 3.7.3

    () 61 . 71 - 61

    :

    .61"

    : ()

    , , , 931

    , ,

    . ..."

    [ ]

    ,

    . ,

    .

    ,

    , ,

    .

    : 4.7.3

    , ,

    ,

    . ,

    . ,

    ).- (

    : 5.7.3

    , 03

    , :0410891-"

    : .03"

    , )1(

    ;

    ; )2(

    ; )3(

    ; )4(

    . 2.1 931 , , " . 041

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 67 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    , )5(

    ,

    ;

    ; )6(

    )7(

    " .

    ,

    . ,

    , ",

    - '), ( ,

    .

    , ,

    , ,

    .

    : 6.7.3

    - 3102

    8002 - 7002 ()

    . )" "(: 0102

    . 31/20/82

    . 3102

    .

    ( ) , , -

    ) (

    / , , ,

    / , ,

    / '.

    ) ( , 81"

    ()

    :

    "

    - "

    . ",

    , .

  • ,

    ]1-812125-58[ (")

    ] 1.0.2 -[ , , ', - 77 - cod.coD\sdaolnwoD\leinaD\sresU\:C

    ".

    :

    .

    .

    . 21

    , :

    ,

    / . ."

    [ ]

    :

    ;-

    ,

    ;

    ;

    ;141

    "

    ;

    ;

    ;

    - -

    ; /

    . 141

    . .