<TITLE>920/2064/14</TITLE>
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<P class="ps1"><FONT class="fs164"> &nbsp;&nbsp;</FONT><FONT class="fs162"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps0"><FONT class="fs108">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÑÓÌÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps0"><FONT class="fs107">²ÌÅÍÅÌ ÓÊÐÀ¯ÍÈ</FONT></P>
<P class="ps0"><FONT class="fs106">Ð²ØÅÍÍß</FONT></P>
<TABLE cellspacing=0 px class="tslast">
<TR><TD width="50 %" class="tds5"><P><FONT class="fs105"> 29.01.2015 </FONT></P></TD><TD width="50 %" class="tds5"><P class="ps30"><FONT class="fs104">Ñïðàâà ¹ 920/2064/14</FONT></P></TD></TR>
<P class="ps7"><FONT class="fs118">Çà ïîçîâîì:</FONT><FONT class="fs154"> Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â ì. Øîñòö³ òà Øîñòêèíñüêîìó ðàéîí³, ì. Øîñòêà, Ñóìñüêà îáëàñòü</FONT></P>
<P class="ps7"><FONT class="fs117">äî â³äïîâ³äà÷à: </FONT><FONT class="fs153">Â³äêðèòîãî àêö³îíåðíîãî òîâàðèñòâà «Àêö³îíåðíà êîìïàí³ÿ «Ñâåìà»», ì. Øîñòêà, Ñóìñüêà îáëàñòü</FONT></P>
<P class="ps7"><FONT class="fs116">ïðî ñòÿãíåííÿ 534&nbsp; 421 ãðí. 52 êîï.</FONT></P>
<P class="ps6"><FONT class="fs152"> &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;</FONT><FONT class="fs115">Ñóääÿ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Â.Ë.Êîòåëüíèöüêà </FONT></P>
<P><FONT class="fs114">Ïðåäñòàâíèêè ñòîð³í:</FONT></P>
<P class="ps2"><FONT class="fs151">â³ä ïîçèâà÷à  íå ïðèáóâ</FONT></P>
<P class="ps29"><FONT class="fs150">â³ä â³äïîâ³äà÷à  íå ïðèáóâ </FONT></P>
<P class="ps29"><FONT class="fs149">ïðè ñåêðåòàð³ ñóäîâîãî çàñ³äàííÿ ².Ì.Ïåòðîâè÷</FONT></P>
<P class="ps29"><FONT class="fs148"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps13"><FONT class="fs113">Ñóòü ñïîðó:</FONT><FONT class="fs147"> ïîçèâà÷ ïðîñèòü ñóä ñòÿãíóòè ç â³äïîâ³äà÷à íà ñâîþ êîðèñòü çàáîðãîâàí³ñòü ç â³äøêîäóâàííÿ âèòðàò íà âèïëàòó ³ äîñòàâêó ï³ëüãîâèõ ïåíñ³é çã³äíî ç³ ñïèñêîì ¹ 2 çà ëèñòîïàä 2014 ðîêó â ðîçì³ð³ 534421 ãðí. 52 êîï.</FONT></P>
<P class="ps13"><FONT class="fs146">Â³äïîâ³äà÷ â³äçèâó íà ïîçîâíó çàÿâó íå ïîäàâ, â ñóäîâå çàñ³äàííÿ ñâîãî ïîâíîâàæíîãî ïðåäñòàâíèêà íå íàïðàâèâ, õî÷à ïðî ÷àñ ³ ì³ñöå ðîçãëÿäó áóâ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì, ùî ï³äòâåðäæóºòüñÿ ï³äïèñîì íà ïîâ³äîìëåíí³ ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ.</FONT></P>
<P class="ps9"><FONT class="fs145">Â³ä ïîçèâà÷à äî ñóäó íàä³éøëî êëîïîòàííÿ ¹ 1174/07-13 â³ä 28.01.2015 ïðî ðîçãëÿä ñïðàâè áåç ó÷àñò³ éîãî ïðåäñòàâíèêà â ñóäîâîìó çàñ³äàíí³, òàêîæ ó ïîäàíîìó êëîïîòàíí³ ïîçèâà÷ íàïîëÿãàº íà çàäîâîëåíí³ ïîçîâíèõ âèìîã. </FONT></P>
<P class="ps13"><FONT class="fs144">Â³äïîâ³äíî äî ñò. 75 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñóä ââàæàº çà ìîæëèâå ðîçãëÿäàòè ñïðàâó çà íàÿâíèìè ó í³é ìàòåð³àëàìè.</FONT></P>
<P class="ps13"><FONT class="fs143">          Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, çàñëóõàâøè ïîÿñíåííÿ ïðåäñòàâíèêà ïîçèâà÷à òà îö³íèâøè ïîäàí³ äîêàçè, ñóä </FONT></P>
<P class="ps5"><FONT class="fs112">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps10"><FONT class="fs142">Â³äïîâ³äíî äî ï. 1 ÷. 1 ñò. 4 Çàêîíó Óêðà¿íè «Ïðî çá³ð òà îáë³ê ºäèíîãî âíåñêó íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ» â³ä 08.07.2010 ¹ 2464-VI â³äïîâ³äà÷  Â³äêðèòå àêö³îíåðíå òîâàðèñòâà «Àêö³îíåðíà êîìïàí³ÿ «Ñâåìà»» ïåðåáóâàº íà îáë³êó, ÿê ïëàòíèê âíåñê³â íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ñîö³àëüíå ñòðàõóâàííÿ, â óïðàâë³íí³ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â &nbsp;ì. Øîñòö³ òà Øîñòêèíñüêîìó ðàéîí³.</FONT></P>
<P class="ps12"><FONT class="fs141">Çã³äíî ³ç ïóíêòîì 1 ñòàòò³ 1 Çàêîíó Óêðà¿íè «Ïðî çá³ð íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» ïëàòíèêàìè çáîðó íà îáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ º ñóá'ºêòè ï³äïðèºìíèöüêî¿ ä³ÿëüíîñò³ íåçàëåæíî â³ä ôîðì âëàñíîñò³, ¿õ îá'ºäíàííÿ, áþäæåòí³, ãðîìàäñüê³ òà ³íø³ óñòàíîâè òà îðãàí³çàö³¿, îá'ºäíàííÿ ãðîìàäÿí òà ³íø³ þðèäè÷í³ îñîáè.</FONT></P>
<P class="ps11"><FONT class="fs140">Â³äïîâ³äíî äî ïóíêòó 1 ñòàòò³ 2 Çàêîíó Óêðà¿íè «Ïðî çá³ð íà îáîâÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» îäíèì ç îáºêò³â îïîäàòêóâàííÿ äëÿ ïëàòíèê³â çáîðó, âèçíà÷åíèõ ïóíêòîì 1 ñòàòò³ 1 âêàçàíîãî Çàêîíó, º ôàêòè÷í³ âèòðàòè íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ïóíêò³â «á»-«ç» ñòàòò³ 13 Çàêîíó Óêðà¿íè «Ïðî ïåíñ³éíå çàáåçïå÷åííÿ» äî äîñÿãíåííÿ ïðàö³âíèêàìè ïåíñ³éíîãî â³êó, ïåðåäáà÷åíîãî ñòàòòåþ 12 Çàêîíó Óêðà¿íè «Ïðî ïåíñ³éíå çàáåçïå÷åííÿ».</FONT></P>
<P class="ps16"><FONT class="fs138">Â³äïîâ³äíî ÷àñòèíè 7 ñòàòò³ 12 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñïðàâè ó ñïîðàõ ç ìàéíîâèìè âèìîãàìè äî áîðæíèêà, ñòîñîâíî ÿêîãî ïîðóøåíî ñïðàâó ïðî áàíêðóòñòâî, ó òîìó ÷èñë³ ñïðàâè ó ñïîðàõ ïðî âèçíàííÿ íåä³éñíèìè áóäü-ÿêèõ ïðàâî÷èí³â (äîãîâîð³â), óêëàäåíèõ áîðæíèêîì; ñòÿãíåííÿ çàðîá³òíî¿ ïëàòè; ïîíîâëåííÿ íà ðîáîò³ ïîñàäîâèõ òà ñëóæáîâèõ îñ³á áîðæíèêà, çà âèíÿòêîì ñïîð³â, ïîâ'ÿçàíèõ ³ç âèçíà÷åííÿì òà ñïëàòîþ (ñòÿãíåííÿì) ãðîøîâèõ çîáîâ'ÿçàíü (ïîäàòêîâîãî áîðãó), âèçíà÷åíèõ â³äïîâ³äíî äî Ïîäàòêîâîãî êîäåêñó Óêðà¿íè, à òàêîæ ñïðàâ ó ñïîðàõ ïðî âèçíàííÿ íåä³éñíèìè ïðàâî÷èí³â (äîãîâîð³â), ÿêùî ç â³äïîâ³äíèì ïîçîâîì çâåðòàºòüñÿ íà âèêîíàííÿ ñâî¿õ ïîâíîâàæåíü êîíòðîëþþ÷èé îðãàí, âèçíà÷åíèé Ïîäàòêîâèì êîäåêñîì Óêðà¿íè.</FONT></P>
<P class="ps10"><FONT class="fs137">Ó çâÿçêó ç ÷èì äàíèé ñï³ð ðîçãëÿäàºòüñÿ çà íîðìàìè Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè.</FONT></P>
<P class="ps23"><FONT class="fs136">Â³äïîâ³äíî äî ï. 6.1 ²íñòðóêö³¿ ïðî ïîðÿäîê îá÷èñëåííÿ ³ ñïëàòè ñòðàõóâàëüíèêàìè òà çàñòðàõîâàíèìè îñîáàìè âíåñê³â íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ äî Ïåíñ³éíîãî ôîíäó Óêðà¿íè, çàòâåðäæåíîþ ïîñòàíîâîþ ïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óêðà¿íè â³ä 19.12.2003 ¹ 21-1 (²íñòðóêö³¿) &nbsp;â³äøêîäóâàííþ ï³äëÿãàþòü âèòðàòè Ïåíñ³éíîãî ôîíäó íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ â³äïîâ³äíî äî ÷àñòèíè 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó Óêðà¿íè «Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» â òàêèõ ðîçì³ðàõ:</FONT></P>
<P class="ps26"><FONT class="fs135">-          äëÿ ïëàòíèê³â, çàçíà÷åíèõ ó ï³äïóíêò³ 2.1.1 ïóíêòó 2.1 ö³º¿ ²íñòðóêö³¿, 100 â³äñîòê³â ôàêòè÷íèõ âèòðàò íà âèïëàòó ³ äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî àáçàöó ïåðøîãî ÷àñòèíè 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó çàñòðàõîâàíèì îñîáàì, ÿê³ ïðàöþþòü íà ðîáîòàõ ³ç øê³äëèâèìè ³ âàæêèìè óìîâàìè ïðàö³ çà ñïèñêîì ¹2 âèðîáíèöòâ, ðîá³ò, ïðîôåñ³é, ïîñàä ³ ïîêàçíèê³â, çàòâåðäæåíèõ Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè òà çà ðåçóëüòàòàìè àòåñòàö³¿ ðîáî÷èõ ì³ñöü, íà ïîñàäàõ ùî äàþòü ïðàâî íà ïðèçíà÷åííÿ ïåíñ³¿ çà â³êîì íà ï³ëüãîâèõ óìîâàõ.</FONT></P>
<P class="ps25"><FONT class="fs134">-          äëÿ ïëàòíèê³â, çàçíà÷åíèõ ó ï³äïóíêò³ 2.1.1 ïóíêòó 2.1 ö³º¿ ²íñòðóêö³¿ ôàêòè÷í³ âèòðàòè íà âèïëàòó ³ äîñòàâêó ïåíñ³é ïðàö³âíèêàì, çàéíÿòèì ïîâíèé ðîáî÷èé äåíü íà ï³äçåìíèõ ðîáîòàõ, íà ðîáîòàõ ç îñîáëèâî øê³äëèâèìè ³ îñîáëèâî âàæêèìè óìîâàìè ïðàö³ çà ñïèñêîì ¹ 1 âèðîáíèöòâ, ðîá³ò, ïðîôåñ³é, ïîñàä ³ ïîêàçíèê³â, çàòâåðäæåíèì Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè, êð³ì ïðàö³âíèê³â, ùî áóëè áåçïîñåðåäíüî çàéíÿò³ ïîâíèé ðîáî÷èé äåíü íà ï³äçåìíèõ ðîáîòàõ (âêëþ÷àþ÷è îñîáîâèé ñêëàä ã³ðíè÷îðÿòóâàëüíèõ ÷àñòèí) ç âèäîáóòêó âóã³ëëÿ, ñëàíöþ, ðóäè òà ³íøèõ êîðèñíèõ êîïàëèí, íà áóä³âíèöòâ³ øàõò òà ðóäíèê³â çà ñïèñêîì ðîá³ò ³ ïðîôåñ³é, çàòâåðäæåíèì Êàá³íåòîì Ì³í³ñòð³â Óêðà¿íè.</FONT></P>
<P class="ps18"><FONT class="fs133">Â³äïîâ³äíî äî ï. 6.4. ²íñòðóêö³¿ ðîçì³ð ñóì äî â³äøêîäóâàííÿ íà ïîòî÷íèé ð³ê âèçíà÷àºòüñÿ â³ää³ëàìè äîõîä³â îðãàí³â Ïåíñ³éíîãî ôîíäó Óêðà¿íè ùîð³÷íî â ïîâ³äîìëåííÿõ ïðî ðîçðàõóíîê ñóì ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é, ïðèçíà÷åíèõ â³äïîâ³äíî äî ÷àñòèíè 2 Ïðèê³íöåâèõ ïîëîæåíü Çàêîíó Óêðà¿íè «Ïðî çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå ñòðàõóâàííÿ» (çã³äíî ç äîäàòêàìè äî ²íñòðóêö³¿ ¹6 òà ¹7), ÿê³ íàäñèëàþòüñÿ ï³äïðèºìñòâàì.</FONT></P>
<P class="ps19"><FONT class="fs132">Ïîâ³äîìëåííÿ ñêëàäàþòüñÿ íà ï³äñòàâ³ â³äîìîñòåé â³ää³ë³â ç ïðèçíà÷åííÿ ïåíñ³é îðãàí³â Ïåíñ³éíîãî ôîíäó Óêðà¿íè, ÿê³ ïîäàþòüñÿ çã³äíî ç äîäàòêîì ¹8 äî ²íñòðóêö³¿ (ï.6.5. ²íñòðóêö³¿ ¹21-1).</FONT></P>
<P class="ps20"><FONT class="fs131">Ï³äïðèºìñòâà ùîì³ñÿöÿ äî 25-ãî ÷èñëà ïîâèíí³ âíîñèòè äî Ïåíñ³éíîãî ôîíäó çàçíà÷åíó â ïîâ³äîìëåíí³ ì³ñÿ÷íó ñóìó ôàêòè÷íèõ âèòðàò íà âèïëàòó òà äîñòàâêó ïåíñ³é, ïðèçíà÷åíèõ íà ï³ëüãîâèõ óìîâàõ (ï. 6.8. ²íñòðóêö³¿).</FONT></P>
<P class="ps24"><FONT class="fs130">Â³äïîâ³äíî äî ðîçðàõóíêó, êîï³þ ÿêîãî äîëó÷åíî äî ìàòåð³àë³â ñïðàâè, ôàêòè÷í³ âèòðàòè íà âèïëàòó òà äîñòàâêó ï³ëüãîâèõ ïåíñ³é çà ëèñòîïàä 2014 ðîêó çà ñïèñêîì ¹2 ñòàíîâëÿòü 534421 ãðí. 52 êîï. Îäíàê, âêàçàí³ ñóìè â³äïîâ³äà÷åì ñàìîñò³éíî ñïëà÷åí³ íå áóëè.</FONT></P>
<P class="ps22"><FONT class="fs129">Îòæå, ï³äòâåðäæåíà ìàòåð³àëàìè ñïðàâè çàáîðãîâàí³ñòü â³äïîâ³äà÷à ïåðåä óïðàâë³ííÿì Ïåíñ³éíîãî ôîíäó Óêðà¿íè ó ì. Øîñòö³ òà Øîñòêèíñüêîìó ðàéîí³ ç â³äøêîäóâàííÿ âèòðàò íà âèïëàòó ³ äîñòàâêó ï³ëüãîâèõ ïåíñ³é çà ñïèñêîì ¹ 2 çà ëèñòîïàä 2014 ðîêó ñêëàäàº 534421 ãðí. 52 êîï., º éîãî ïîòî÷íîþ çàáîðãîâàí³ñòþ, ÿêà âèíèêëà ï³ñëÿ ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ÂÀÒ «ÀÊ «Ñâåìà».</FONT></P>
<P class="ps10"><FONT class="fs128"> Â³äïîâ³äíî äî ñòàòåé 33, 34 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü. Äîêàçè ïîäàþòüñÿ ó÷àñíèêàìè ñóäîâîãî ïðîöåñó. Îáñòàâèíè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ.</FONT></P>
<P class="ps13"><FONT class="fs127">Âðàõîâóþ÷è âèêëàäåí³ îáñòàâèíè, à òàêîæ òå, ùî â³äïîâ³äà÷ äîêàç³â ñïëàòè çàáîðãîâàíîñò³ ç â³äøêîäóâàííÿ âèòðàò íà âèïëàòó ³ äîñòàâêó ï³ëüãîâèõ ïåíñ³é çã³äíî ³ç ñïèñêîì ¹ 2 çà ëèñòîïàä 2014 ðîêó íå ïîäàâ, ãîñïîäàðñüêèé ñóä ââàæàº âèìîãè ïîçèâà÷à ùîäî ñòÿãíåííÿ ç â³äïîâ³äà÷à 534421 ãðí. 52 êîï. ïðàâîì³ðíèìè, îá´ðóíòîâàíèìè ³ òàêèìè, ùî ï³äëÿãàþòü çàäîâîëåííþ.</FONT></P>
<P class="ps21"><FONT class="fs126"> &nbsp;Â³äïîâ³äíî äî âèìîã ñòàòåé 44, 49 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóäîâèé çá³ð â ðîçì³ð³ 10 688 ãðí. 43 êîï. ïîêëàäàºòüñÿ íà â³äïîâ³äà÷à. </FONT></P>
<P class="ps13"><FONT class="fs125">Âðàõîâóþ÷è âèêëàäåíå, êåðóþ÷èñü ñòàòÿìè &nbsp;12, 32, 33, 44, 49, 75, 82-85 Ãîñïîäàðñüêîãî &nbsp;ïðîöåñóàëüíîãî &nbsp;êîäåêñó &nbsp;Óêðà¿íè, ñóä -</FONT></P>
<P class="ps27"><FONT class="fs111">ÂÈÐ²ØÈÂ:</FONT></P>
<P class="ps4"><FONT class="fs124">1. Ïîçîâ çàäîâîëüíèòè ïîâí³ñòþ.</FONT></P>
<P class="ps14"><FONT class="fs121">4. Âèäàòè íàêàçè ï³ñëÿ íàáðàííÿ ð³øåííÿì çàêîííî¿ ñèëè. </FONT></P>
<P class="ps8"><FONT class="fs156">Ïîâíå ð³øåííÿ ñêëàäåíî 03.02.2015.</FONT></P>
<P class="ps29"><FONT class="fs120"> </FONT></P>
<P><FONT class="fs110">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;&nbsp;&nbsp;Â.Ë.Êîòåëüíèöüêà </FONT></P>
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