<TITLE>917/1890/15</TITLE>
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<P class="ps19"><FONT class="fs30"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps14"><FONT class="fs26"> &nbsp;&nbsp;</FONT></P>
<P class="ps14"><FONT class="fs89">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps14"><FONT class="fs88">ÓÕÂÀËÀ</FONT></P>
<P class="ps14"><FONT class="fs101">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps0"><FONT class="fs138"> "24" âåðåñíÿ 2015 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;&nbsp;Ñïðàâà ¹ 917/1890/15</FONT></P>
<P class="ps8"><FONT class="fs92">Êîëåã³ÿ ñóää³â ó ñêëàä³: ãîëîâóþ÷èé ñóääÿ Ãåòüìàí Ð.À., ñóääÿ Áîðîä³íà Ë.²., ñóääÿ Ëàê³çà Â.Â., </FONT></P>
<P class="ps7"><FONT class="fs137">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Êðåìåí÷óöüêî¿ îáºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ Ãîëîâíîãî &nbsp;óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ </FONT><FONT class="fs100">(âõ. ¹4629 Ï/2)</FONT><FONT class="fs136"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä "02" âåðåñíÿ 2015 ð. ïðî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ó ñïðàâ³ ¹ 917/1890/15&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT></P>
<P class="ps11"><FONT class="fs135">çà &nbsp;çàÿâîþ &nbsp;Êðåìåí÷óöüêî¿ îáºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ Ãîëîâíîãî &nbsp;óïðàâë³ííÿ &nbsp;Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³, ì. Êðåìåí÷óê Ïîëòàâñüêî¿ îáëàñò³ &nbsp;</FONT></P>
<P class="ps11"><FONT class="fs134">äî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Êîìñîìîëüñüêà êîãåíåðàö³éíà êîìïàí³ÿ", ì. Êîìñîìîëüñüê Ïîëòàâñüêî¿ îáëàñò³</FONT></P>
<P class="ps11"><FONT class="fs133">ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî,</FONT></P>
<P class="ps0"><FONT class="fs132"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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></P>
<P class="ps15"><FONT class="fs99">ÂÑÒÀÍÎÂÈËÀ: </FONT></P>
<P class="ps13"><FONT class="fs131">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 02.09.2015 ð. ó ñïðàâ³ ¹917/1890/15 (ñóääÿ Ïàëàìàð÷óê Â.Â.) ïîâåðíóòî çàÿâó Êðåìåí÷óöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ </FONT><FONT class="fs141">"</FONT><FONT class="fs130">Êîìñîìîëüñüêà êîãåíåðàö³éíà êîìïàí³ÿ</FONT><FONT class="fs140">"</FONT><FONT class="fs129"> áåç ðîçãëÿäó. &nbsp;</FONT></P>
<P class="ps13"><FONT class="fs128">Êðåìåí÷óöüêà îáºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ íå ïîãîäèëàñü ç çàçíà÷åíîþ óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é, ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì íîðì ïðîöåñóàëüíîãî ïðàâà, ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 02.09.2015 ð. ó ñïðàâ³ ¹917/1890/15 òà ïîâåðíóòè ñïðàâó íà ðîçãëÿä äî ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ äëÿ ïðèçíà÷åííÿ ïîïåðåäíüîãî ðîçãëÿäó ñïðàâè.</FONT></P>
<P class="ps13"><FONT class="fs127">Âèð³øóþ÷è ïèòàííÿ ïðî íàÿâí³ñòü ïðàâîâèõ ï³äñòàâ äëÿ ïðèéíÿòòÿ àïåëÿö³éíî¿ ñêàðãè çàÿâíèêà äî ïðîâàäæåííÿ, êîëåã³ÿ ñóää³â âèõîäèòü ç íàñòóïíîãî. </FONT></P>
<P class="ps9"><FONT class="fs126">Â³äïîâ³äíî äî âèìîã ÷àñòèíè 1 ñòàòò³ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà ïîäàºòüñÿ íà ð³øåííÿ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó ïðîòÿãîì äåñÿòè äí³â, à íà óõâàëó ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó - ïðîòÿãîì ïÿòè äí³â ç äíÿ ¿õ îãîëîøåííÿ ì³ñöåâèì ãîñïîäàðñüêèì ñóäîì.</FONT></P>
<P class="ps13"><FONT class="fs125">Òîáòî, ïåðåá³ã ñòðîêó íà îñêàðæåííÿ â àïåëÿö³éíîìó ïîðÿäêó ñóäîâîãî ð³øåííÿ âèçíà÷åíî â çàêîíîäàâ÷îìó ïîðÿäêó.</FONT></P>
<P class="ps1"><FONT class="fs124">Ç ìàòåð³àë³â ñïðàâè âáà÷àºòüñÿ, ùî îñêàðæóâàíó óõâàëó âèíåñåíî 02.09.2015 ð., à Êðåìåí÷óöüêà îáºäíàíà &nbsp;äåðæàâíà ïîäàòêîâà ³íñïåêö³¿ Ãîëîâíîãî &nbsp;óïðàâë³ííÿ &nbsp;Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ &nbsp;ïîäàëà àïåëÿö³éíó ñêàðãó äî ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 11.09.2015 ð. âèõ. ¹437/16-03-10-26 12.09.2015 ð., ïðî ùî ñâ³ä÷èòü äàòà íà ïîøòîâîìó øòàìï³ íà êîíâåðò³ ç âèõ³äíîþ êîðåñïîíäåíö³ºþ çàÿâíèêà, òîáòî, ç ïðîïóñêîì âñòàíîâëåíîãî ñòàòòåþ 93 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ñòðîêó íà îñêàðæåííÿ óõâàëè ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, áåç êëîïîòàííÿ ïðî ïîíîâëåííÿ ñòðîêó íà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps13"><FONT class="fs123">Â àïåëÿö³éí³é ñêàðç³ çàÿâíèê íå ïðîñèòü ïîíîâèòè ïðîïóùåíèé ñòðîê íà îñêàðæåííÿ óõâàëè ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó, à ëèøå çàçíà÷àº ïðî òå, ùî ïðî ³ñíóâàííÿ îñêàðæóâàíî¿ óõâàëè éîìó ñòàëî â³äîìî ëèøå 07.09.2015 ð., òîìó &nbsp;â³í ââàæàº ãðàíè÷íèì ñòðîêîì îñêàðæåííÿ óõâàëè â³ä 02.09.2015 ð. ó ñïðàâ³ ¹917/1890/15 12.09.2015 ð.</FONT></P>
<P class="ps13"><FONT class="fs122">Â³äïîâ³äíî äî ïóíêòó 4 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî ñêàðãó ïîäàíî ï³ñëÿ çàê³í÷åííÿ ñòðîêó, âñòàíîâëåíîãî äëÿ ¿¿ ïîäàííÿ, áåç êëîïîòàííÿ ïðî ïîíîâëåííÿ öüîãî ñòðîêó àáî òàêå êëîïîòàííÿ â³äõèëåíî.</FONT></P>
<P class="ps13"><FONT class="fs121">×àñòèíîþ 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî äî àïåëÿö³éíî¿ ñêàðãè äîäàþòüñÿ, çîêðåìà, äîêàçè ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps13"><FONT class="fs120">Êîëåã³ºþ ñóää³â âñòàíîâëåíî, ùî äî àïåëÿö³éíî¿ ñêàðãè çàÿâíèêîì íå äîäàíî äîêàç³â ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíîìó Çàêîíîì Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ïîðÿäêó ³ ðîçì³ð³. </FONT></P>
<P class="ps13"><FONT class="fs119">Ïðàâîâ³ çàñàäè ñïðàâëÿííÿ ñóäîâîãî çáîðó, ïëàòíèê³â, îá'ºêòè òà ðîçì³ðè ñòàâîê ñóäîâîãî çáîðó, ïîðÿäîê ñïëàòè, çâ³ëüíåííÿ â³ä ñïëàòè òà ïîâåðíåííÿ ñóäîâîãî çáîðó âèçíà÷åí³ Çàêîíîì Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ¹3674-VI â³ä 08.07.2011 ð. (³ç çì³íàìè òà äîïîâíåííÿìè).</FONT></P>
<P class="ps13"><FONT class="fs118">Â³äïîâ³äíî äî ñòàòò³ 4 çàçíà÷åíîãî Çàêîíó ñóäîâèé çá³ð ñïðàâëÿºòüñÿ ó â³äïîâ³äíîìó ðîçì³ð³ â³ä ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè ó ì³ñÿ÷íîìó ðîçì³ð³, âñòàíîâëåíî¿ çàêîíîì íà 1 ñ³÷íÿ êàëåíäàðíîãî ðîêó, â ÿêîìó â³äïîâ³äíà çàÿâà àáî ñêàðãà ïîäàºòüñÿ äî ñóäó, - ó â³äñîòêîâîìó ñï³ââ³äíîøåíí³ äî ö³íè ïîçîâó òà ó ô³êñîâàíîìó ðîçì³ð³.</FONT></P>
<P class="ps13"><FONT class="fs117">Ï³äïóíêòîì 7 ïóíêòó 2 ÷àñòèíè 2 ñòàòò³ 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ïåðåäáà÷åíî, ùî çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ñóäó ñïðàâëÿºòüñÿ ñóäîâèé çá³ð - 1 ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</FONT></P>
<P class="ps13"><FONT class="fs116">Ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè íà 2015 ð³ê çàòâåðäæåíî Çàêîíîì Óêðà¿íè "Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2015 ð³ê".</FONT></P>
<P class="ps13"><FONT class="fs115">Ñòàíîì íà 01.01.2015 ð. ì³ñÿ÷íèé ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè ñòàíîâèòü 1218,00 ãðí. </FONT></P>
<P class="ps13"><FONT class="fs114">01.09.2015 ð. íàáðàâ ÷èííîñò³ Çàêîí Óêðà¿íè "Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó" ¹484-VIII â³ä 22.05.2015 ð., ÿêèì, çîêðåìà, ñòàòòþ 5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" "Ï³ëüãè ùîäî ñïëàòè ñóäîâîãî çáîðó" âèêëàäåíî â íîâ³é ðåäàêö³¿.</FONT><FONT class="fs98"> </FONT></P>
<P class="ps2"><FONT class="fs113">Çã³äíî ç íîâîþ ðåäàêö³ºþ ñò. 5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ó ïåðåë³êó îñ³á, ÿê³ çâ³ëüíÿþòüñÿ â³ä ñïëàòè ñóäîâîãî çáîðó, ïóíêò ïðî òàêå çâ³ëüíåííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ñëóæáè Óêðà¿íè â³äñóòí³é.</FONT></P>
<P class="ps13"><FONT class="fs112">Êîëåã³ºþ ñóää³â âñòàíîâëåíî, ùî àïåëÿö³éíó ñêàðãó ïîäàíî 12.09.2015 ð., òîáòî, ï³ä ÷àñ ä³¿ ïðèïèñ³â Çàêîíó Óêðà¿íè "Ïðî âíåñåííÿ çì³í äî äåÿêèõ çàêîíîäàâ÷èõ àêò³â Óêðà¿íè ùîäî ñïëàòè ñóäîâîãî çáîðó" ¹484-VIII â³ä 22.05.2015 ð., îòæå çàÿâíèê ïîâèíåí áóâ ñïëàòèòè ñóäîâèé çá³ð çà ïîäàííÿ äàíî¿ àïåëÿö³éíî¿ ñêàðãè ó âñòàíîâëåíîìó Çàêîíîì Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ïîðÿäêó ³ ðîçì³ð³. </FONT></P>
<P class="ps2"><FONT class="fs111">Â³äïîâ³äíî äî ïóíêòó 3 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì ó ðàç³, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³</FONT><FONT class="fs103">.</FONT></P>
<P class="ps9"><FONT class="fs110">Âðàõîâóþ÷è âèêëàäåíå, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó, ùî àïåëÿö³éíà ñêàðãà Êðåìåí÷óöüêî¿ îáºäíàíî¿ &nbsp;äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî &nbsp;óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 02.09.2015 ð. ó ñïðàâ³ ¹917/1890/15 ï³äëÿãàº ïîâåðíåííþ.</FONT></P>
<P class="ps9"><FONT class="fs109">Êîëåã³ÿ ñóää³â çâåðòàº óâàãó ñêàðæíèêà íà òå, ùî ï³ñëÿ óñóíåííÿ îáñòàâèí, çàçíà÷åíèõ ó âêàçàíèõ ïóíêòàõ ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè, àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà ïîâòîðíî.</FONT></P>
<P class="ps10"><FONT class="fs108">Êåðóþ÷èñü ñòàòòåþ 86, ïóíêòàìè 3 òà 4 ÷àñòèíè 1 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â </FONT></P>
<P class="ps16"><FONT class="fs97">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps4"><FONT class="fs107">Ïîâåðíóòè àïåëÿö³éíó ñêàðãó Êðåìåí÷óöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ &nbsp;³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Ïîëòàâñüê³é îáëàñò³ â³ä 11.09.2015 ð. ¹437/16-03-10-26 (ç äîäàòêîì) íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ïîëòàâñüêî¿ îáëàñò³ â³ä 02.09.2015 ð. ó ñïðàâ³ ¹ 917/1890/15 çàÿâíèêîâ³. </FONT></P>
<P class="ps3"><FONT class="fs106">Äîäàòîê: çàÿâíèêîâ³ - ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè íà 9 àðê. òà êîíâåðò  1. &nbsp;&nbsp;</FONT></P>
<P class="ps11"><FONT class="fs105"> &nbsp;</FONT></P>
<P><FONT class="fs96">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;&nbsp;&nbsp;Ãåòüìàí Ð.À. &nbsp;</FONT></P>
<P><FONT class="fs95">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;Áîðîä³íà Ë.². &nbsp;</FONT></P>
<P><FONT class="fs94">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;Ëàê³çà Â.Â.</FONT></P>
<P><FONT class="fs91"> &nbsp; </FONT></P>