<TITLE>904/9639/15</TITLE>
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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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<P class="ps11"><FONT class="fs131"> </FONT><FONT class="fs129"><IMG src="herb.gif" height=65 width=49></FONT><FONT class="fs133">&nbsp;</FONT></P>
<P class="ps9"><FONT class="fs72">ÄÍ²ÏÐÎÏÅÒÐÎÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ </FONT></P>
<P class="ps9"><FONT class="fs71">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;</FONT></P>
<P class="ps8"><FONT class="fs69">Ó Õ Â À Ë À </FONT></P>
<P class="ps9"><FONT class="fs125"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs76"> 03.12.2015 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 904/9639/15&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs124"> </FONT></P>
<P class="ps2"><FONT class="fs91">          Äí³ïðîïåòðîâñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â</FONT><FONT class="fs123">: </FONT></P>
<P class="ps2"><FONT class="fs90">ãîëîâóþ÷îãî ñóää³: </FONT><FONT class="fs122">Êóçíåöîâà Â.Î.,</FONT></P>
<P class="ps2"><FONT class="fs89">ñóää³â: </FONT><FONT class="fs121">Íàóìåíêà ².Ì., Âå÷³ðêà ².Î.,</FONT></P>
<P class="ps2"><FONT class="fs88">ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè </FONT><FONT class="fs120">Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Áàáóøê³íñüêîìó ðàéîí³ Ãîëîâíîãî &nbsp;óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 10.11.2015 ð. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs87">çà çàÿâîþ </FONT><FONT class="fs119">òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÒÐÊ ÃÐÓÏ", ì.Äí³ïðîïåòðîâñüê</FONT></P>
<P class="ps1"><FONT class="fs86">äî </FONT><FONT class="fs118">òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÒÐÊ ÃÐÓÏ", ì.Äí³ïðîïåòðîâñüê</FONT></P>
<P><FONT class="fs85">ïðî &nbsp;</FONT><FONT class="fs117">âèçíàííÿ áàíêðóòîì</FONT></P>
<P class="ps7"><FONT class="fs84">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs116">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 10.11.2015 ð. ó äàí³é ñïðàâ³ (ñóääÿ Ïîëºâ Ä.Ì.) ïîðóøåíî ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "ÒÐÊ ÃÐÓÏ"; ââåäåíî ìîðàòîð³é íà çàäîâîëåííÿ âèìîã êðåäèòîð³â.</FONT></P>
<P class="ps6"><FONT class="fs115">Íå ïîãîäèâøèñü ç³ çãàäàíîþ óõâàëîþ, Äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ó Áàáóøê³íñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ïîäàëà àïåëÿö³éíó ñêàðãó, â ÿê³é ïðîñèòü óõâàëó ãîñïîäàðñüêîãî ñóäó ñêàñóâàòè, ïðîâàäæåííÿ ó ñïðàâ³ ïðèïèíèòè.</FONT></P>
<P class="ps6"><FONT class="fs114">Êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps0"><FONT class="fs113">×àñòèíîþ 3 ñòàòò³ 94 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ïî ñïðàâ³.                    </FONT></P>
<P class="ps2"><FONT class="fs112">          Â³äïîâ³äíî ï.ï. 4 ï. 2 ÷. 2 ñò. 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ñòàâêà ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà ð³øåííÿ ñóäó; àïåëÿö³éíèõ ñêàðã ó ñïðàâ³ ïðî áàíêðóòñòâî, çàÿâè ïðî ïåðåãëÿä ñóäîâîãî ð³øåííÿ ó çâ'ÿçêó ç íîâîâèÿâëåíèìè îáñòàâèíàìè âñòàíîâëþºòüñÿ ó ðîçì³ð³ 110 â³äñîòê³â ñòàâêè, ùî ï³äëÿãàëà ñïëàò³ ïðè ïîäàíí³ ïîçîâíî¿ çàÿâè, ³íøî¿ çàÿâè ³ ñêàðãè.</FONT></P>
<P class="ps2"><FONT class="fs111">          Çã³äíî ï.ï. 9 ï. 2 ÷. 2 ñò. 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî ñïðàâëÿºòüñÿ ñóäîâèé çá³ð ó ðîçì³ð³ 10 ðîçì³ð³â ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè.</FONT></P>
<P class="ps2"><FONT class="fs110">          ×àñòèíîþ 1 ñòàòò³ 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" âñòàíîâëåíî, ùî 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="ps2"><FONT class="fs109">          Â³äïîâ³äíî äî Çàêîíó Óêðà¿íè "Ïðî Äåðæàâíèé áþäæåò Óêðà¿íè íà 2015 ð³ê" ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè ñòàíîì íà 01.01.2015 ð. ñêëàäàº 1 218 ãðí.</FONT></P>
<P class="ps2"><FONT class="fs108">          Îòæå, çà ïîäàííÿ äàíî¿ àïåëÿö³éíî¿ ñêàðãè ïîäàòêîâèé îðãàí ïîâèíåí áóâ ñïëàòèòè ñóäîâèé çá³ð â ñóì³ 13 398,00 ãðí.</FONT></P>
<P class="ps2"><FONT class="fs107">          Ñêàðæíèêîì äî àïåëÿö³éíî¿ ñêàðãè íå íàäàíî äîêàç³â ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps2"><FONT class="fs106"> &nbsp;&nbsp;          Âîäíî÷àñ, â ïîäàíîìó êëîïîòàíí³ ñêàðæíèê ïðîñèòü çâ³ëüíèòè éîãî â³ä ñïëàòè ñóäîâîãî çáîðó, ïîñèëàþ÷èñü íà â³äñóòí³ñòü áþäæåòíîãî ô³íàíñóâàííÿ âèòðàò íà ñïëàòó ñóäîâîãî çáîðó.</FONT></P>
<P class="ps6"><FONT class="fs105">          Â³äïîâ³äíî äî ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð", ñóä âðàõîâóþ÷è ìàéíîâèé ñòàí ñòîðîíè, ìîæå ñâîºþ óõâàëîþ â³äñòðî÷èòè àáî ðîçñòðî÷èòè ñïëàòó ñóäîâîãî çáîðó íà ïåâíèé ñòðîê, àëå íå äîâøå í³æ äî óõâàëåííÿ ñóäîâîãî ð³øåííÿ ó ñïðàâ³. Ñóä ìîæå çìåíøèòè ðîçì³ð ñóäîâîãî çáîðó àáî çâ³ëüíèòè â³ä éîãî ñïëàòè íà ï³äñòàâ³, çàçíà÷åí³é ó ÷àñòèí³ ïåðø³é ö³º¿ ñòàòò³. </FONT></P>
<P class="ps2"><FONT class="fs104">          Ïóíêòîì 3.1. ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 21.02.2013ð. ¹ 7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" ç ïîäàëüøèìè çì³íàìè ³ äîïîâíåííÿìè, ðîç`ÿñíåíî, ùî ºäèíîþ ï³äñòàâîþ äëÿ â÷èíåííÿ ãîñïîäàðñüêèì ñóäîì ä³é, çàçíà÷åíèõ ó ñòàòò³ 8 Çàêîíó, º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîð³í. 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.</FONT></P>
<P class="ps2"><FONT class="fs103">          Ïðè öüîìó îñê³ëüêè ñòàòòåþ 129 Êîíñòèòóö³¿ Óêðà¿íè, ÿê îäí³º¿ 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.</FONT></P>
<P class="ps2"><FONT class="fs102">          Òàêèì ÷èíîì, ç³ çì³ñòó ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" âáà÷àºòüñÿ, ùî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó º ïðàâîì ñóäó, à íå éîãî îáîâ'ÿçêîì, ïðè öüîìó ºäèíîþ ï³äñòàâîþ äëÿ â÷èíåííÿ ñóäîì çàçíà÷åíèõ ó íàâåäåí³é íîðì³ ä³é º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîðîíè. Îá´ðóíòóâàííÿ ïîâ'ÿçàíèõ ç öèì îáñòàâèí, ÿê³ ñâ³ä÷àòü ïðî íåìîæëèâ³ñòü àáî óòðóäíåííÿ â çä³éñíåíí³ îïëàòè ñóäîâîãî çáîðó ó âñòàíîâëåíèõ çàêîíîì ðîçì³ðàõ ³ â ñòðîêè, ïîêëàäàºòüñÿ íà çà³íòåðåñîâàíó ñòîðîíó.</FONT></P>
<P class="ps2"><FONT class="fs101">          Êîëåã³ÿ ñóää³â íå ïðèéìàº äî óâàãè ïîñèëàííÿ ïîäàòêîâîãî îðãàíó íà â³äñóòí³ñòü &nbsp;áþäæåòíîãî ô³íàíñóâàííÿ âèòðàò íà ñïëàòó ñóäîâîãî çáîðó, &nbsp;îñê³ëüêè íàâåäåíå íå ìîæå áóòè ï³äñòàâîþ äëÿ çâ³ëüíåííÿ ñêàðæíèêà â³ä îáîâ'ÿçêó îïëàòèòè ñóäîâèé çá³ð çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps2"><FONT class="fs100">          Âðàõîâóþ÷è âèêëàäåíå, êëîïîòàííÿ Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Áàáóøê³íñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íå ï³äëÿãàº çàäîâîëåííþ.</FONT></P>
<P class="ps6"><FONT class="fs99">Â ñèëó ï.3 ÷.1 ñò. 97 ÃÏÊ Óêðà¿íè, àïåëÿö³éíà ñêàðãà íå ïðèéìàºòüñÿ äî ðîçãëÿäó òà ïîâåðòàºòüñÿ àïåëÿö³éíèì ãîñïîäàðñüêèì ñóäîì, ÿêùî äî ñêàðãè íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíèõ ïîðÿäêó ³ ðîçì³ð³.</FONT><FONT class="fs135"> </FONT></P>
<P class="ps6"><FONT class="fs98">×àñòèíîþ 4 ñò. 97 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî ï³ñëÿ óñóíåííÿ îáñòàâèí, çàçíà÷åíèõ ó ïóíêòàõ 1,2 ³ 3 ÷àñòèíè 1 ö³º¿ ñòàòò³, àïåëÿö³éíà ñêàðãà ìîæå áóòè ïîäàíà ïîâòîðíî.</FONT></P>
<P class="ps2"><FONT class="fs97">          Êåðóþ÷èñü ñò. 86, &nbsp;ï. 3 ÷.1 ñò. 97 ÃÏÊ Óêðà¿íè, ñóä,-</FONT></P>
<P class="ps7"><FONT class="fs83">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs96">          Â³äìîâèòè Äåðæàâí³é ïîäàòêîâ³ ³íñïåêö³¿ ó Áàáóøê³íñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ &nbsp;ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â çàäîâîëåíí³ êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 10.11.2015ð. ó ñïðàâ³ ¹ 904/9639/15.</FONT></P>
<P class="ps2"><FONT class="fs95">          Àïåëÿö³éíó ñêàðãó Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Áàáóøê³íñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ &nbsp;ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ &nbsp;íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 10.11.2015ð. ó ñïðàâ³ ¹ 904/9639/15 ïîâåðíóòè &nbsp;çàÿâíèêîâ³ áåç</FONT></P>
<P class="ps2"><FONT class="fs94">ðîçãëÿäó.</FONT></P>
<P class="ps2"><FONT class="fs93">Äîäàòîê &nbsp;(íà àäðåñó &nbsp;ñêàðæíèêà): àïåëÿö³éíà ñêàðãà ç äîäàòêàìè, âñüîãî íà 12 àðêóøàõ</FONT></P>
<P class="ps3"><FONT class="fs82">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;Â.Î. Êóçíåöîâ</FONT></P>
<P class="ps3"><FONT class="fs81">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;².Ì.Íàóìåíêî</FONT></P>
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<P><FONT class="fs79">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;².Î.Âå÷³ðêî</FONT></P>
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