<TITLE>920/445/13</TITLE>
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<!-- [18] Ñóä, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCOURTNAME) -->
<!-- [19] Êîä ñóäó, ùî óõâàëèâ (ïîñòàíîâèâ) ñóäîâå ð³øåííÿ, ÿêå ïåðåãëÿäàºòüñÿ TAGNAME(PREVCAUSECOURT) -->
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<META NAME="MEMBNAME1" CONTENT="Îõòèðñüêà ÎÄÏ² ÃÓ Ì³íäîõîä³â ó Ñóìñüê³é îáë.">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME2" CONTENT="Îõòèðñüêà ÎÄÏ² ÃÓ Ì³íäîõîä³â ó Ñóìñüê³é îáë.">
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
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<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- ³íøà îñîáà = I -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME3" CONTENT="Äåðæàâíå ï³äïðèºìñòâî &quot;Îõòèðñüêèé êîìá³íàò õë³áîïðîäóêò³â&quot; Äåðæàâíîãî êîì³òåòó Óêðà¿íè ç äåðæàâíîãî ìàòåð³àëüíîãî ðåçåðâó ì. Îõòèðêà">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO3" CONTENT="00956031">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
<META NAME="MEMBPOSITION4" CONTENT="4">
<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- â³äïîâ³äà÷ = V -->
<META NAME="MEMBTYPE4" CONTENT="P">
<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
<!-- êðåäèòîð = K -->
<!-- îáâèíóâà÷ = B -->
<!-- öèâ³ëüíèé ïîçèâà÷ = C -->
<!-- çà³íòåðåñîâàíà îñîáà = A -->
<!-- ³íøà îñîáà = I -->
<META NAME="MEMBPOZYVACHTYPE4" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
<!-- â³äïîâ³äà÷ = V -->
<!-- öèâ³ëüíèé â³äïîâ³äà÷ = C -->
<!-- àäì³í.ïðàâîïîðóøíèê = P -->
<!-- áîðæíèê = B -->
<!-- ï³äñóäíèé = D -->
<!-- ³íøà îñîáà = I -->
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<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- ô³çè÷íà = F -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME4" CONTENT="Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñóìñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT4" CONTENT="Ïîçèâà÷ 3">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO4" CONTENT="">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [28] Òèï ñòîðîíè (ID): TAGNAME(MEMBTYPE) -->
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<!-- â³äïîâ³äà÷ = V -->
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<!-- [29] Òèï ïîçèâà÷à (ID): TAGNAME(MEMBPOZYVACHTYPE) -->
<!-- ïîçèâà÷ = P -->
<!-- çàÿâíèê = Z -->
<!-- ñòÿãóâà÷ = S -->
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<META NAME="MEMBPOZYVACHTYPE5" CONTENT="P">
<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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<!-- áîðæíèê = B -->
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<!-- ³íøà îñîáà = I -->
<META NAME="MEMBVIDPOVIDACHTYPE5" CONTENT="">
<!-- [31] Òèï îñîáè (ID): TAGNAME(MEMBOSOBATYPE) -->
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<!-- ô³çè÷íà = F -->
<META NAME="MEMBOSOBATYPE5" CONTENT="U">
<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
<META NAME="MEMBNAME5" CONTENT="Îõòèðñüêå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñóìñüê³é îáëàñò³">
<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
<META NAME="MEMBSHORT5" CONTENT="Ïîçèâà÷ 4">
<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
<META NAME="MEMBOKPO5" CONTENT="">
<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
<!-- [37] ×àñòêà äåðæâëàñíîñò³ TAGNAME(CHASTDERGVL) ÇÍÀ×ÅÍÈÅ(TRUE|FALSE) -->
<META NAME="CHASTDERGVL5" CONTENT="FALSE">
<!-- [38] Âåðñ³ÿ êë³ºíòà TAGNAME(APPVER) -->
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<P class="ps12"><FONT class="fs21"> </FONT><FONT class="fs17"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps10"><FONT class="fs74">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ</FONT></P>
<P class="ps8"><FONT class="fs73">ÓÕÂÀËÀ</FONT></P>
<P class="ps8"><FONT class="fs90">ïðî ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ</FONT></P>
<P><FONT class="fs111"> "29" ñåðïíÿ 2013 ð. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 920/445/13 &nbsp;</FONT></P>
<P><FONT class="fs81">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Ïóëü Î.À., ñóääÿ Á³ëîóñîâà ß.Î., ñóääÿ Øåâåëü Î. Â. </FONT></P>
<P class="ps5"><FONT class="fs110">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó ïîçèâà÷à </FONT><FONT class="fs89">(âõ. ¹2633 Ñ/2-7)</FONT><FONT class="fs109"> íà ð³øåííÿ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 06.08.13ð. ó ñïðàâ³ ¹ 920/445/13 </FONT></P>
<P class="ps5"><FONT class="fs80">çà ïîçîâîì</FONT><FONT class="fs108"> Îõòèðñüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³, ì.Îõòèðêà,</FONT></P>
<P class="ps5"><FONT class="fs79">äî </FONT><FONT class="fs107">&nbsp;Äåðæàâíîãî ï³äïðèºìñòâà "Îõòèðñüêèé êîìá³íàò õë³áîïðîäóêò³â" Äåðæàâíîãî àãåíñòâà ðåçåðâó Óêðà¿íè, ì. Îõòèðêà, </FONT></P>
<P class="ps5"><FONT class="fs88">òðåò³ îñîáè, </FONT><FONT class="fs106">ÿê³ íå çàÿâëÿþòü ñàìîñò³éíèõ âèìîã íà ïðåäìåò ñïîðó íà ñòîðîí³ ïîçèâà÷à: 1. Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñóìñüê³é îáëàñò³, ì.Ñóìè,</FONT></P>
<P class="ps5"><FONT class="fs105"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Îõòèðñüêå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñóìñüê³é îáëàñò³, ì.Îõòèðêà,</FONT></P>
<P class="ps5"><FONT class="fs78">ïðî</FONT><FONT class="fs92"> ñòÿãíåííÿ 17 651 125, 68 ãðí.,</FONT><FONT class="fs104"> </FONT></P>
<P class="ps8"><FONT class="fs87">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps7"><FONT class="fs103">Ð³øåííÿì ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 06.08.2013ð. (êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Çðàæåâñüêèé Þ.Î., ñóääÿ Çàéöåâà ².Â., ñóääÿ Êîòåëüíèöüêà Â.Ë.) êëîïîòàííÿ ïîçèâà÷à ¹7005/10/10-031 â³ä 05.07.2013ð. ïðî çì³íó éîãî íàçâè ç Îõòèðñüêî¿ ÎÄÏ² íà Îõòèðñüêó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ Ì³íäîõîä³â ó Ñóìñüê³é îáëàñò³- çàäîâîëåíî. Â çàäîâîëåíí³ ïîçîâíèõ âèìîã ïðî ñòÿãíåííÿ çàáîðãîâàíîñò³ çà áþäæåòíèìè ïîçè÷êàìè òà ô³íàíñîâîþ äîïîìîãîþ 1995-1997 ðîêó, íàäàíîþ â³äïîâ³äà÷ó íà ïîâîðîòí³é îñíîâ³ â ñóì³ 17651125,68 ãðí. â³äìîâëåíî.</FONT></P>
<P class="ps7"><FONT class="fs102"> Ïîçèâà÷ ç ð³øåííÿì ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íå ïîãîäèâñÿ òà çâåðíóâñÿ äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é ïðîñèòü ð³øåííÿ ñóäó ïåðøî¿ ³íñòàíö³¿ ñêàñóâàòè òà ïðèéíÿòè íîâå ð³øåííÿ, ÿêèì ïîçîâí³ âèìîãè çàäîâîëüíèòè, ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì íîðì ìàòåð³àëüíîãî òà ïðîöåñóàëüíîãî ïðàâà.</FONT></P>
<P class="ps7"><FONT class="fs101">Ïåðåâ³ðèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ¿õ â³äïîâ³äí³ñòü âèìîãàì ÃÏÊ Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó âñòàíîâèëà, ùî ïîäàí³ ìàòåð³àëè º äîñòàòí³ìè äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè äî ïðîâàäæåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs100">Êåðóþ÷èñü ñò. 93, 94, 98 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, &nbsp;&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs86">ÓÕÂÀËÈËÀ:</FONT></P>
<P><FONT class="fs99"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Ïðèéíÿòè àïåëÿö³éíó ñêàðãó äî ïðîâàäæåííÿ. </FONT></P>
<P class="ps3"><FONT class="fs97">3. Çîáîâ'ÿçàòè â³äïîâ³äà÷à òà òðåò³õ îñ³á íàäàòè â³äçèâè íà àïåëÿö³éíó ñêàðãó, äîêóìåíòè â îá´ðóíòóâàííÿ ñâî¿õ çàïåðå÷åíü.</FONT></P>
<P class="ps3"><FONT class="fs96">4. Çîáîâ'ÿçàòè ñòîðîíè íàäàòè äîâ³äêó ïðî âêëþ÷åííÿ äî ªäèíîãî äåðæðåºñòðó þðèäè÷íèõ îñ³á òà ô³çè÷íèõ îñ³á-ï³äïðèºìö³â òà âèòÿã ç ªÄÐ ñòàíîì íà äåíü ðîçãëÿäó ñïðàâè. </FONT></P>
<P class="ps3"><FONT class="fs95"> 5. Âèêëèêàòè â ñóäîâå çàñ³äàííÿ ïðåäñòàâíèê³â ñòîð³í ç íàëåæíèì ÷èíîì îôîðìëåíèìè ïîâíîâàæåííÿìè. Ïðî íåìîæëèâ³ñòü ïðèáóòòÿ ïðåäñòàâíèê³â îáîâ'ÿçêîâî ïèñüìîâî ïîâ³äîìèòè ñóä.</FONT></P>
<P class="ps3"><FONT class="fs94">6. Ïîïåðåäèòè ñòîðîíè, ùî ó ðàç³ íåÿâêè ¿õ ïðåäñòàâíèê³â ó ñóäîâå çàñ³äàííÿ òà íå íàäàííÿ âèòðåáóâàíèõ ñóäîì äîêóìåíò³â, ñïðàâà ìîæå áóòè ðîçãëÿíóòà çà íàÿâíèìè â í³é ìàòåð³àëàìè òà çà â³äñóòí³ñòþ ïðåäñòàâíèê³â ñòîð³í. </FONT></P>
<P><FONT class="fs85">Ãîëîâóþ÷èé ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ïóëü Î.À. &nbsp;</FONT></P>
<P><FONT class="fs84">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Á³ëîóñîâà ß.Î. &nbsp;</FONT></P>
<P><FONT class="fs83">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Øåâåëü Î. Â.</FONT><FONT class="fs77"> &nbsp;</FONT></P>
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