<TITLE>906/1083/15</TITLE>
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<P class="ps15"><FONT class="fs142"> </FONT><FONT class="fs140"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps11"><FONT class="fs136"> &nbsp;&nbsp;</FONT></P>
<P class="ps11"><FONT class="fs71">Ð²ÂÍÅÍÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps11"><FONT class="fs70">ÓÕÂÀËÀ</FONT></P>
<P class="ps11"><FONT class="fs89">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps11">"17" ëèñòîïàäà 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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ &nbsp;&nbsp;906/1083/15</P>
<P class="ps9"><FONT class="fs88">Ð³âíåíñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿:</FONT></P>
<P class="ps9"><FONT class="fs87">Ãîëîâóþ÷èé &nbsp;ñóääÿ</FONT> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT class="fs73">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;Ñàâð³é Â.À.</P>
<P class="ps9"> <FONT class="fs86">ñóääÿ &nbsp;</FONT><FONT class="fs134">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Äóæè÷ Ñ.Ï. , <BR>
&nbsp;<FONT class="fs85">ñóääÿ &nbsp;</FONT><FONT class="fs133">&nbsp;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ìàì÷åíêî Þ.À. &nbsp;&nbsp;</P>
<P class="ps8">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Íîâîãðàä-Âîëèíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Æèòîìèðñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä "29" æîâòíÿ 2015 ð. ó ñïðàâ³ ¹ 906/1083/15 </P>
<P class="ps0"><FONT class="fs84">çà çàÿâîþ:</FONT> &nbsp;Ïóáë³÷íîãî àêö³îíåðíîãî òîâàðèñòâà "Ðîìàí³âñüêà Ðàéàãðîïðîìòåõí³êà" (ñìò.Ðîìàí³â, Æèòîìèðñüêà îáëàñòü) </P>
<P class="ps9"><FONT class="fs83">ïðî</FONT> âèçíàííÿ áàíêðóòîì </P>
<P class="ps7"><FONT class="fs82">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó â³ä 29.10.2015 ðîêó ó ñïðàâ³ ¹ 906/1083/15 â³äìîâëåíî â çàäîâîëåíí³ êëîïîòàííÿ Íîâîãðàä-Âîëèíñüêî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Æèòîìèðñüê³é îáëàñò³ ¹1952/10 â³ä 16.09.2015 ïðî â³äñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps5">Íå ïîãîäæóþ÷èñü ç ïðèéíÿòîþ óõâàëîþ, Íîâîãðàä-Âîëèíñüêà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Æèòîìèðñüê³é îáëàñò³ ïîäàëà ÷åðåç ãîñïîäàðñüêèé ñóä Æèòîìèðñüêî¿ îáëàñò³ àïåëÿö³éíó ñêàðãó, â ÿê³é ïðîñèòü ¿¿ ñêàñóâàòè.</P>
<P class="ps5">Ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè, ïåðåâ³ðèâøè â³äïîâ³äí³ñòü ¿õ âèìîãàì Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Ð³âíåíñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ââàæàº, ùî àïåëÿö³éíà ñêàðãà ï³äëÿãàº ïîâåðíåííþ, âðàõîâóþ÷è íàñòóïíå.</P>
<P class="ps10">Â³äïîâ³äíî äî ÷àñòèíè 3 ñòàòò³ 94 ÃÏÊ Óêðà¿íè äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</P>
<P class="ps10">Îäíàê, â ìàòåð³àëàõ àïåëÿö³éíî¿ ñêàðãè â³äñóòíÿ êâèòàíö³ÿ ïðî ñïëàòó ñóäîâîãî çáîðó.</P>
<P class="ps10">Â³äïîâ³äíî äî ïóíêòó 3 ñòàòò³ 97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó òà ðîçì³ð³.</P>
<P class="ps10">Â³äïîâ³äíî äî ñòàòò³ 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", 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.</P>
<P class="ps10">Ï³äïóíêòîì 8 ïóíêòó 2 ÷àñòèíè äðóãî¿ ñòàòò³ 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" âèçíà÷åíî ðîçì³ð ñòàâêè ñóäîâîãî çáîðó ç àïåëÿö³éíî¿ ³ êàñàö³éíî¿ ñêàðãè íà óõâàëó ñóäó, à ñàìå 1 ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</P>
<P class="ps10">Ñòàòòåþ 8 Çàêîíó Óêðà¿íè "Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2015 ð³ê" âñòàíîâëåíî ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè íà 2015 ð³ê: ó ì³ñÿ÷íîìó ðîçì³ð³: ç 1 ñ³÷íÿ - 1218 ãðí.</P>
<P class="ps10">Òàêèì ÷èíîì, ðîçì³ð ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó ñòàíîâèòü 1218 ãðí.</P>
<P class="ps10">Ïðîòå, â ïîðóøåííÿ ïðèïèñ³â ñòàòò³ 94 ÃÏÊ Óêðà¿íè, àïåëÿíòîì íå äîäàíî äî àïåëÿö³éíî¿ ñêàðãè äîêàç³â ñïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíîìó Çàêîíîì ðîçì³ð³ òà ïîðÿäêó.</P>
<P class="ps10">Ñòàòòåþ 5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" âèçíà÷åíî âè÷åðïíèé ïåðåë³ê îñ³á, ÿê³ ìàþòü ï³ëüãè ùîäî ñïëàòè ñóäîâîãî çáîðó. Îäíàê, àïåëÿíò äî äàíîãî ïåðåë³êó íå â³äíîñèòüñÿ, à òîìó, ïîâèíåí áóâ ñïëàòèòè ñóäîâèé çá³ð ó âñòàíîâëåíîìó ðîçì³ð³ òà ïîäàòè äîêàçè òàêî¿ ñïëàòè.</P>
<P class="ps10">Çã³äíî ï.2 ñò. 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð"ñóä ìîæå çìåíøèòè ðîçì³ð ñóäîâîãî çáîðó àáî çâ³ëüíèòè â³ä éîãî ñïëàòè íà ï³äñòàâ³, çàçíà÷åí³é ó ÷àñòèí³ ïåðø³é ö³º¿ ñòàòò³.</P>
<P class="ps10">Â³äïîâ³äíî äî ï.3.1 Ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" ¹ 7 â³ä 21.02.2013 ð. (³ç çì³íàìè ³ äîïîâíåííÿìè) ºäèíîþ ï³äñòàâîþ äëÿ â÷èíåííÿ ãîñïîäàðñüêèì ñóäîì ä³é, çàçíà÷åíèõ ó ñòàòò³ 8 Çàêîíó, º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîð³í.</P>
<P class="ps10">Êëîïîòàííÿ ïðî â³äñòðî÷åííÿ (ðîçñòðî÷åííÿ) ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ éîãî ðîçì³ðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè ìîæå áóòè âèêëàäåíå â çàÿâ³ ÷è ñêàðç³, ÿê³ ïîäàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó, àáî îêðåìèì äîêóìåíòîì. Îñîáà, ÿêà çàÿâëÿº â³äïîâ³äíå êëîïîòàííÿ, ïîâèííà íàâåñòè äîâîäè ³ ïîäàòè äîêàçè íà ï³äòâåðäæåííÿ òîãî, ùî ¿¿ ìàéíîâèé ñòàí ïåðåøêîäæàâ (ïåðåøêîäæàº) ñïëàò³ íåþ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</P>
<P class="ps10">Ïðè öüîìó îñê³ëüêè ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè ÿê îäíó ³ç çàñàä ñóäî÷èíñòâà âèçíà÷åíî ð³âí³ñòü óñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì, îòæå, â òîìó ÷èñë³ é îðãàí³â äåðæàâíî¿ âëàäè, òî ñàì³ ëèøå îáñòàâèíè, ïîâ'ÿçàí³ ç ô³íàíñóâàííÿì óñòàíîâè ÷è îðãàí³çàö³¿ ç Äåðæàâíîãî áþäæåòó Óêðà¿íè òà â³äñóòí³ñòþ ó íüîìó êîøò³â, ïðèçíà÷åíèõ äëÿ ñïëàòè ñóäîâîãî çáîðó, íå ìîæóòü ââàæàòèñÿ ï³äñòàâîþ äëÿ çâ³ëüíåííÿ â³ä òàêî¿ ñïëàòè.</P>
<P class="ps10">ßê âáà÷àºòüñÿ ç ìàòåð³àë³â àïåëÿö³éíî¿ ñêàðãè, äîâîäè àïåëÿíòà, ÿê³ âêàçàí³ â àïåëÿö³éí³é ñêàðç³ íå íàâîäÿòü îáñòàâèí, ÿê³ á ï³äòâåðäæóâàëè íåìîæëèâ³ñòü ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ñóäó.</P>
<P class="ps10">Âðàõîâóþ÷è íàâåäåíå âèùå, êîëåã³ÿ ñóää³â â³äõèëÿº äîâîäè ñêàðæíèêà ïðî íåìîæëèâ³ñòü ñïëàòè ñóäîâîãî çáîðó ÿê íåîá´ðóíòîâàí³.</P>
<P class="ps10">Êð³ì òîãî, ïóíêòîì 2 ÷.1 ñò. 97 ÃÏÊ Óêðà¿íè âñòàíîâëåíî, ùî àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó ³ ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêàç³â íàäñèëàííÿ ¿¿ êîï³¿ ³íø³é ñòîðîí³ (ñòîðîíàì).</P>
<P class="ps10">Còîðîíàìè ó ñïðàâ³ ïðî áàíêðóòñòâî, çã³äíî ³ç ñò. 1 Çàêîíó Óêðà¿íè "Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì", º ñòîðîíè ó ñïðàâ³ ïðî áàíêðóòñòâî - êðåäèòîðè (ïðåäñòàâíèê êîì³òåòó êðåäèòîð³â), áîðæíèê (áàíêðóò); ðàçîì ç òèì, ó÷àñíèêè ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî - ñòîðîíè, àðá³òðàæíèé êåðóþ÷èé (ðîçïîðÿäíèê ìàéíà, êåðóþ÷èé ñàíàö³ºþ, ë³êâ³äàòîð), âëàñíèê ìàéíà (îðãàí, óïîâíîâàæåíèé óïðàâëÿòè ìàéíîì) áîðæíèêà, à òàêîæ ó âèïàäêàõ, ïåðåäáà÷åíèõ öèì Çàêîíîì, ³íø³ îñîáè, ÿê³ áåðóòü ó÷àñòü ó ïðîâàäæåíí³ ó ñïðàâ³ ïðî áàíêðóòñòâî, Ôîíä äåðæàâíîãî ìàéíà Óêðà¿íè, äåðæàâíèé îðãàí ç ïèòàíü áàíêðóòñòâà, ïðåäñòàâíèê îðãàíó ì³ñöåâîãî ñàìîâðÿäóâàííÿ, ïðåäñòàâíèê ïðàö³âíèê³â áîðæíèêà, óïîâíîâàæåíà îñîáà àêö³îíåð³â àáî ó÷àñíèê³â òîâàðèñòâ ç îáìåæåíîþ ÷è äîäàòêîâîþ â³äïîâ³äàëüí³ñòþ.</P>
<P class="ps10">Â³äïîâ³äíî äî ï.4 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó Õ²² Ãîñïîäàðñüêî-ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" â³ä 17 òðàâíÿ 2011 ðîêó, íàëåæíèì äîêàçîì íàä³ñëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³ º ðîçðàõóíêîâèé äîêóìåíò âñòàíîâëåíî¿ ôîðìè (êàñîâèé ÷åê, ðîçðàõóíêîâà êâèòàíö³ÿ òîùî), ðåºñòð ïîøòîâèõ â³äïðàâëåíü, ïîäàíèé â îðèã³íàë³ àáî â íàëåæí³é ÷èíîì çàñâ³ä÷åí³é êîï³¿, àáî çàñâ³ä÷åíèé íàëåæíèì ÷èíîì âèòÿã ç ðåºñòðó ïîøòîâèõ â³äïðàâëåíü.</P>
<P class="ps10">Ðàçîì ç òèì, àïåëÿö³éíèì ñóäîì âñòàíîâëåíî, ùî äî âêàçàíî¿ âèùå àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Æèòîìèðñüêî¿ îáëàñò³ â³ä 29.10.2015 ðîêó ó ñïðàâ³ ¹ 906/1083/15 íå äîäàíî äîêàç³â ¿¿ íàäñèëàííÿ ñòîðîíàì ó ñïðàâ³.</P>
<P class="ps10">Çà òàêèõ îáñòàâèí, àïåëÿö³éíà ñêàðãà íå ìîæå áóòè ïðèéíÿòà äî ðîçãëÿäó òà ï³äëÿãàº ïîâåðíåííþ ç äîäàíèìè äî íå¿ äîêóìåíòàìè ñêàðæíèêó áåç ðîçãëÿäó ïî ñóò³ íà ï³äñòàâ³ ï. 2, 3 ÷. 1 ñò. 97 ÃÏÊ Óêðà¿íè.</P>
<P class="ps10">Ç îãëÿäó íà âèùåâèêëàäåíå àïåëÿö³éíó ñêàðãó ñë³ä ïîâåðíóòè çàÿâíèêó.</P>
<P class="ps10">Çã³äíî ÷. 4 ñò. 97 ÃÏÊ Óêðà¿íè ï³ñëÿ óñóíåííÿ îáñòàâèí, çàçíà÷åíèõ ó ïóíêòàõ 1, 2 ³ 3 ÷àñòèíè ïåðøî¿ ö³º¿ ñòàòò³, àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà ïîâòîðíî.</P>
<P class="ps4">Ó ðàç³ ïðîïóñêó ñòðîêó îñêàðæåííÿ àïåëÿö³éíà ñêàðãà ìàº áóòè ïîäàíà ïîâòîðíî ëèøå ç ìîòèâîâàíèì êëîïîòàííÿìè ïðî éîãî â³äíîâëåííÿ.</P>
<P class="ps4">Êåðóþ÷èñü 86, 93, ï. ï. 2, 3, 4 ÷.1 ñò. 97 &nbsp;Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä, -</P>
<P class="ps4"> </P>
<P class="ps7"><FONT class="fs81">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps10">1. Ïîâåðíóòè àïåëÿö³éíó ñêàðãó Íîâîãðàä-Âîëèíñüê³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³é ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè ó Æèòîìèðñüê³é îáëàñò³.</P>
<P class="ps5"><FONT class="fs80">Äîäàòîê:</FONT> ñêàðæíèêó - ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè ç äîäàòêàìè íà 7 àðê., êîíâåðò.</P>
<P class="ps2"><FONT class="fs79">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;Ñàâð³é Â.À. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs78">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;Äóæè÷ Ñ.Ï. </FONT></P>
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</FONT><FONT class="fs76">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;Ìàì÷åíêî Þ.À. </FONT></P>
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