<TITLE>920/1327/15</TITLE>
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<!-- [21] Ñåêðåòàð ñóäîâîãî çàñ³äàííÿ TAGNAME(SECRETARY) -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
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<!-- [35] Äàòà íàðîäæåííÿ (äëÿ ô³çè÷íèõ) - ÍÅ Ï²ÄÒÐÈÌÓªÒÜÑß -->
<!-- [36] Àäðåñà (äëÿ þðèäè÷íèõ) àáî Ì³ñöåçíàõîäæåííÿ (äëÿ ô³çè÷íèõ) TAGNAME(MEMBPOSTADDRESS) -->
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<!-- [27] Ïîðÿäêîâèé íîìåð TAGNAME(MEMBPOSITION) -->
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<!-- [32] Ïîâíà íàçâà (äëÿ þðèäè÷íèõ) àáî Ïð³çâèùå òà ³í³ö³àëè (äëÿ ô³çè÷íèõ) TAGNAME(MEMBNAME) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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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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<!-- [30] Òèï â³äïîâ³äà÷à (ID): TAGNAME(MEMBVIDPOVIDACHTYPE) -->
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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) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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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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<!-- [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) -->
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<!-- [33] Öèôðîâå àáî ë³òåðíå ïîçíà÷åííÿ TAGNAME(MEMBSHORT) -->
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<!-- [34] Êîä ªÄÐÏÎÓ (äëÿ þðèäè÷íèõ) TAGNAME(MEMBOKPO) -->
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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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<!-- [39] Êîä ïðîâàéäåðà ÅÖÏ TAGNAME(CRYPTPROVIDER) -->
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<P class="ps8"><FONT class="fs77">ÓÕÂÀËÀ </FONT></P>
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<TR><TD width="50 %" class="tds4"><P><FONT class="fs76"> 10.09.2015 </FONT></P></TD><TD width="50 %" class="tds4"><P class="ps14"><FONT class="fs75">Ñïðàâà ¹ 920/1327/15</FONT></P></TD></TR>
<P class="ps6"><FONT class="fs115">Ïðåäñòàâíèêè:</FONT></P>
<P class="ps6"><FONT class="fs114">Â³ä êðåäèòîðà  Äÿ÷åíêî Í.Ã. (äîâ³ðåí³ñòü ¹ 50-Ä/18-15-10-021 â³ä 15.05.2015 ð.);</FONT></P>
<P class="ps6"><FONT class="fs113"> Â³ä áîðæíèêà  íå çÿâèâñÿ</FONT></P>
<P class="ps10"><FONT class="fs82">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs112">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 28.08.2015 ð. çàÿâó Ñóìñüêî¿ ÎÄÏ² ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ïðèéíÿòî äî ðîçãëÿäó òà ï³äãîòîâ÷å çàñ³äàííÿ ñóäó ïðèçíà÷åíî íà 10.09.2015 ð.</FONT></P>
<P class="ps6"><FONT class="fs111">Ïðåäñòàâíèê áîðæíèêà â ñóäîâå çàñ³äàííÿ íå çÿâèâñÿ, õî÷à áóâ ïîâ³äîìëåíèé íàëåæíèì ÷èíîì ïðî ðîçãëÿä çàÿâè.</FONT></P>
<P class="ps6"><FONT class="fs110">Ïðåäñòàâíèê êðåäèòîðà â ñóäîâîìó çàñ³äàíí³ ï³äòðèìàâ çàÿâó. </FONT></P>
<P class="ps6"><FONT class="fs109">Äî ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä àðá³òðàæíèõ êåðóþ÷èõ Ìóðçè À.Ì. òà &nbsp;Ñèâîëîáîâà Ì.Ì. &nbsp;íàä³éøëè çàÿâè ïðî çãîäó íà ó÷àñòü ó ñïðàâ³ ïðî áàíêðóòñòâî. </FONT></P>
<P class="ps6"><FONT class="fs108">Ðîçãëÿíóâøè ìàòåð³àëè ñïðàâè, ñóä ñòàíîâèâ íàñòóïíå. </FONT></P>
<P class="ps6"><FONT class="fs107">Â³äïîâ³äíî äî ñò. 16 Çàêîíó «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» (äàë³ Çàêîí) &nbsp;ïåðåâ³ðêà îá´ðóíòîâàíîñò³ âèìîã çàÿâíèêà, à òàêîæ ç'ÿñóâàííÿ íàÿâíîñò³ ï³äñòàâ äëÿ ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî çä³éñíþþòüñÿ ãîñïîäàðñüêèì ñóäîì ó ï³äãîòîâ÷îìó çàñ³äàíí³, ÿêå ïðîâîäèòüñÿ â ïîðÿäêó, ïåðåäáà÷åíîìó öèì Çàêîíîì.</FONT></P>
<P class="ps6"><FONT class="fs106">Íåÿâêà ó ï³äãîòîâ÷å çàñ³äàííÿ ñòîð³í òà ïðåäñòàâíèêà äåðæàâíîãî îðãàíó ç ïèòàíü áàíêðóòñòâà, à òàêîæ â³äñóòí³ñòü â³äçèâó áîðæíèêà íå ïåðåøêîäæàþòü ïðîâåäåííþ çàñ³äàííÿ.</FONT></P>
<P class="ps6"><FONT class="fs105">Ó çàÿâ³ Ñóìñüêà ÎÄÏ² çàçíà÷àº, ùî òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Óêðòîðãçàêàç» âêëþ÷åíî äî ªäèíîãî äåðæàâíîãî ðåºñòðó ï³äïðèºìñòâ ³ îðãàí³çàö³é Óêðà¿íè, º ïëàòíèêîì ïîäàòê³â ³ çáîð³â, ïåðåäáà÷åíèõ Ïîäàòêîâèì êîäåêñîì Óêðà¿íè ³ íà äàíèé ÷àñ º áîðæíèêîì ïåðåä áþäæåòîì.</FONT></P>
<P class="ps6"><FONT class="fs103">Çã³äíî ç &nbsp;÷. 3 ñò. 10 Çàêîíó ñïðàâà ïðî áàíêðóòñòâî ïîðóøóºòüñÿ ãîñïîäàðñüêèì ñóäîì, ÿêùî áåçñï³ðí³ âèìîãè êðåäèòîðà (êðåäèòîð³â) äî áîðæíèêà ñóêóïíî ñòàíîâëÿòü íå ìåíøå òðüîõñîò ì³í³ìàëüíèõ ðîçì³ð³â çàðîá³òíî¿ ïëàòè, ÿê³ íå áóëè çàäîâîëåí³ áîðæíèêîì ïðîòÿãîì òðüîõ ì³ñÿö³â ï³ñëÿ âñòàíîâëåíîãî äëÿ ¿õ ïîãàøåííÿ ñòðîêó, ÿêùî ³íøå íå ïåðåäáà÷åíî öèì Çàêîíîì. Áåçñï³ðíèìè âèìîãàìè êðåäèòîð³â º ãðîøîâ³ âèìîãè ï³äòâåðäæåí³ ñóäîâèì ð³øåííÿì, ùî íàáðàëî çàêîííî¿ ñèëè ³ ïîñòàíîâîþ ïðî â³äêðèòòÿ âèêîíàâ÷îãî ïðîâàäæåííÿ, çã³äíî ç ÿêèì â³äïîâ³äíî äî çàêîíîäàâñòâà çä³éñíþºòüñÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà. Äî ñêëàäó öèõ âèìîã, ó òîìó ÷èñë³ ùîäî ñïëàòè ïîäàòê³â, çáîð³â (îáîâÿçêîâèõ ïëàòåæ³â) íå âêëþ÷àþòüñÿ íåóñòîéêà (øòðàô, ïåíÿ) òà ³íø³ ô³íàíñîâ³ ñàíêö³¿. </FONT></P>
<P class="ps6"><FONT class="fs102">Â³äïîâ³äíî äî ñò. 11 Çàêîíó äî çàÿâè êðåäèòîðà äîäàþòüñÿ êîï³ÿ âèêîíàâ÷îãî äîêóìåíòà; äîêàçè íàäñèëàííÿ áîðæíèêó êîï³¿ çàÿâè ³ äîäàíèõ äî íå¿ äîêóìåíò³â; äî çàÿâè êðåäèòîðà - îðãàíó äîõîä³â ³ çáîð³â ÷è ³íøèõ îðãàí³â, ÿê³ çä³éñíþþòü êîíòðîëü çà ïðàâèëüí³ñòþ òà ñâîº÷àñí³ñòþ ñïðàâëÿííÿ ïîäàòê³â ³ çáîð³â (îáîâ'ÿçêîâèõ ïëàòåæ³â), ñòðàõîâèõ âíåñê³â íà çàãàëüíîîáîâ'ÿçêîâå äåðæàâíå ïåíñ³éíå òà ³íøå ñîö³àëüíå ñòðàõóâàííÿ, äîäàþòüñÿ äîêàçè âæèòòÿ çàõîä³â äî îòðèìàííÿ â³äïîâ³äíî¿ çàáîðãîâàíîñò³ ó âñòàíîâëåíîìó çàêîíîäàâñòâîì ïîðÿäêó.</FONT></P>
<P class="ps4"><FONT class="fs101">Óõâàëîþ ñóäó â³ä 28.08.2015 ð. êðåäèòîðà áóëî çîáîâÿçàíî ïîäàòè ñóäó äîêàçè áåçñï³ðíîñò³ âèìîã, à ñàìå: ñóäîâ³ ð³øåííÿ ïðî çàäîâîëåííÿ âèìîã êðåäèòîðà ç â³äì³òêîþ ïðî íàáðàííÿ çàêîííî¿ ñèëè òà çàâ³ðåí³ íàëåæíèì ÷èíîì, â³äïîâ³äí³ ³íêàñîâ³ äîðó÷åííÿ. </FONT></P>
<P class="ps6"><FONT class="fs100">Êðåäèòîðîì ÷àñòêîâî áóëî âèêîíàíî âèìîãè óõâàëè ñóäó â³ä 28.08.2015 ð. òà íàäàíî ñóäó êîï³¿ ³íêàñîâèõ äîðó÷åíü ¹ ¹ 120, 121 â³ä 21.07.2015 ð.</FONT></P>
<P class="ps6"><FONT class="fs99">²íêàñîâ³ äîðó÷åííÿ íà ñòÿãíåííÿ ç áîðæíèêà ïðåäÿâëåíî Ñóìñüêîþ ÎÄÏ² ÿê êîíòðîëþþ÷èì îðãàíîì â³äïîâ³äíî äî âèìîã ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè. </FONT></P>
<P class="ps6"><FONT class="fs98">Çã³äíî ç ï. 95.3 ñò. 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ñòÿãíåííÿ êîøò³â ç ðàõóíê³â ïëàòíèêà ïîäàòê³â ó áàíêàõ îáñëóãîâóþ÷îãî òàêîãî ïëàòíèêà ïîäàòê³â çä³éñíþºòüñÿ çà ð³øåííÿì ñóäó, ÿêå íàïðàâëÿºòüñÿ äî âèêîíàííÿ êîíòðîëþþ÷èì îðãàíîì ó ðîçì³ð³ ñóìè ïîäàòêîâîãî áîðãó àáî éîãî ÷àñòèíè. </FONT></P>
<P class="ps6"><FONT class="fs97">Ìåõàí³çì âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó ïåðåäáà÷åíèé ãëàâîþ 12 ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, çàòâåðäæåíî¿ ïîñòàíîâîþ Ïðàâë³ííÿ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004 ¹22, ÿêèé ïåðåäáà÷àº îôîðìëåííÿ ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. Â³äïîâ³äíî äî ïóíêòó 12.4 çàçíà÷åíî¿ ²íñòðóêö³¿, ñóäîâå ð³øåííÿ, íà ï³äñòàâ³ ÿêîãî ç ïëàòíèêà ïîäàòê³â ñòÿãóþòüñÿ êîøòè, äî áàíêó íå ïîäàºòüñÿ. Íàòîì³ñòü ðåêâ³çèòè â³äïîâ³äíîãî ñóäîâîãî ð³øåííÿ çàçíà÷àþòüñÿ â ñàìîìó ³íêàñîâîìó äîðó÷åíí³.</FONT></P>
<P class="ps6"><FONT class="fs96">Àáçàöàìè äðóãèì òà òðåò³ì ïóíêòó 95.3 ñòàòò³ 95 Ïîäàòêîâîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî êîíòðîëþþ÷èé îðãàí çâåðòàºòüñÿ äî ñóäó ùîäî íàäàííÿ äîçâîëó íà ïîãàøåííÿ óñ³º¿ ñóìè ïîäàòêîâîãî áîðãó çà ðàõóíîê ìàéíà ïëàòíèêà ïîäàòê³â, ùî ïåðåáóâàº ó ïîäàòêîâ³é çàñòàâ³.</FONT></P>
<P class="ps6"><FONT class="fs95">Ð³øåííÿ ñóäó ùîäî íàäàííÿ âêàçàíîãî äîçâîëó º ï³äñòàâîþ äëÿ ïðèéíÿòòÿ êîíòðîëþþ÷èì îðãàíîì ð³øåííÿ ïðî ïîãàøåííÿ óñ³º¿ ñóì³ ïîäàòêîâîãî áîðãó. &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps6"><FONT class="fs94">Ïåðåá³ã òðüîõì³ñÿ÷íîãî ñòðîêó, âèçíà÷åíîãî ÷àñòèíîþ 3 ñò. 10 Çàêîíó, ïî÷èíàºòüñÿ ç ìîìåíòó ïðèéíÿòòÿ áàíêîì ïëàòíèêà (áîðæíèêà) ³íêàñîâîãî äîðó÷åííÿ äëÿ ïðèìóñîâîãî ñòÿãíåííÿ ãðîøîâèõ êîøò³â ó ðàõóíîê ïîãàøåííÿ ïîäàòêîâîãî áîðãó. </FONT></P>
<P class="ps6"><FONT class="fs93"> Çàçíà÷åíà ïðàâîâà ïîçèö³ÿ âèçíà÷åíà â ï. 8 ²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 28.03.2013ð. ¹01-06/606/2013ð. òà ïîñòàíîâ³ Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 17.02.2015ð. ó ñïðàâ³ ¹ 925/1941/14. </FONT></P>
<P class="ps6"><FONT class="fs92">Îòæå, âñòàíîâëåíèé òðüîõì³ñÿ÷íèé ñòðîê äëÿ çàäîâîëåííÿ êðåäèòîðñüêèõ âèìîã áîðæíèêîì º îäíîþ ³ç îáîâÿçêîâèõ óìîâ, ÿêà âèçíà÷àº áåçñï³ðí³ñòü âèìîã êðåäèòîðà. </FONT></P>
<P class="ps6"><FONT class="fs91">Ç ìàòåð³àë³â ñïðàâè âáà÷àºòüñÿ, ùî ³íêàñîâ³ äîðó÷åííÿ ¹¹ 120, 121 â³ä 21.07.2015ð. äî ïëàòíèêà ÒÎÂ «Óêðòîðãçàêàç» íà ñòÿãíåííÿ 332084,00 ãðí. òà 262266,00 ãðí. ïðèéíÿòî Óïðàâë³ííÿì äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñóìñüêîìó ðàéîí³ 21.07.2015 ð. òà º â³äì³òêà ÏÀÒ "Óêðñèááàíê" 27.07.2015 ð. ïðî ïðèéíÿòòÿ ³íêàñîâèõ äîðó÷åíü. Îòæå, òðüîõì³ñÿ÷íèé ñòðîê âèêîíàííÿ âèìîã äëÿ áîðæíèêà íå ñïëèíóâ. Êðåäèòîð çâåðíóâñÿ äî ñóäó ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî 25.08.2015 ð., &nbsp;òîáòî ïåðåä÷àñíî ³ â³äïîâ³äíî íå ìàº áåçñï³ðíèõ âèìîã äî áîðæíèêà â ðîçóì³íí³ ÷. 3 ñò. 10 Çàêîíó. </FONT></P>
<P class="ps6"><FONT class="fs90">Â³äïîâ³äíî äî ñò. 16 Çàêîíó ñóä â³äìîâëÿº â ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî, ÿêùî â³äñóòíÿ õî÷à á îäíà ç ï³äñòàâ, ïåðåäáà÷åíèõ ÷àñòèíîþ òðåòüîþ ñòàòò³ 10 öüîãî Çàêîíó.</FONT></P>
<P class="ps6"><FONT class="fs89"> Â³äìîâà ó â³äêðèòò³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ äî ñóäó ³ç çàÿâîþ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî çà íàÿâíîñò³ ï³äñòàâ, âñòàíîâëåíèõ öèì Çàêîíîì.</FONT></P>
<P class="ps6"><FONT class="fs88">Çà âêàçàíèõ îáñòàâèí ñóä ä³éøîâ âèñíîâêó ïðî â³äìîâó çàÿâíèêó â ïîðóøåíí³ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî. </FONT></P>
<P class="ps6"><FONT class="fs87"> </FONT></P>
<P class="ps6"><FONT class="fs86">Êåðóþ÷èñü ñò. ñò. 10, 16 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñò. 86 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, &nbsp;ñóä &nbsp;&nbsp;</FONT></P>
<P class="ps1"><FONT class="fs81">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps3"><FONT class="fs85">1.          Â³äìîâèòè Ñóìñüê³é îáºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ ÃÓ ÄÔÑ ó Ñóìñüê³é îáëàñò³ ó ïîðóøåíí³ ïðîâàäæåííÿ â ñïðàâ³ ïðî áàíêðóòñòâî ÒÎÂ «Óêðòîðãçàêàç».</FONT></P>
<P class="ps2"><FONT class="fs84">2. Êîï³þ óõâàëè íàïðàâèòè êðåäèòîðó, áîðæíèêó, äåðæàâíîìó îðãàíó ç ïèòàíü áàíêðóòñòâà, äåðæàâíîìó ðåºñòðàòîðó, îðãàíó ÄÂÑ, àðá³òðàæíèì êåðóþ÷èì. </FONT></P>
<P class="ps5"><FONT class="fs80">ÑÓÄÄß                               &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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.Â. ßÊÎÂÅÍÊÎ &nbsp;</FONT></P>