<TITLE>5021/1517/12</TITLE>
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<P class="ps16"><FONT class="fs27"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps14"><FONT class="fs23"> &nbsp;&nbsp;</FONT></P>
<P class="ps14"><FONT class="fs81">ÕÀÐÊ²ÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ </FONT></P>
<P class="ps14"><FONT class="fs80">ÓÕÂÀËÀ</FONT></P>
<P class="ps14"><FONT class="fs100">ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè </FONT></P>
<P class="ps1"><FONT class="fs136"> "18" ëþòîãî 2016 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;Ñïðàâà ¹ 5021/1517/12</FONT></P>
<P class="ps9"><FONT class="fs87">Êîëåã³ÿ ñóää³â ó ñêëàä³: </FONT></P>
<P class="ps7"><FONT class="fs86">ãîëîâóþ÷èé ñóääÿ Ïóëü Î.À., ñóääÿ Á³ëîóñîâà ß.Î., ñóääÿ Òàðàñîâà ². Â.; </FONT></P>
<P class="ps7"><FONT class="fs135">ðîçãëÿíóâøè àïåëÿö³éíó ñêàðãó Øîñòê³íñüêî¿ ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ </FONT><FONT class="fs99">(âõ.¹414Ñ/2)</FONT><FONT class="fs134"> íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä "25" ñ³÷íÿ 2016 ð. ó ñïðàâ³ ¹5021/1517/12 </FONT></P>
<P class="ps11"><FONT class="fs98">çà çàÿâîþ</FONT><FONT class="fs133"> Óïðàâë³ííÿ Ïåíñ³éíîãî ôîíäó Óðà¿íè â Ñåðåäèíî-Áóäñüêîìó ðàéîí³,</FONT></P>
<P class="ps11"><FONT class="fs85">äî</FONT><FONT class="fs132"> Êîìóíàëüíîãî ï³äïðèºìñòâà Ñóìñüêî¿ îáëàñíî¿ ðàäè &nbsp;Ñåðåäèíî-Áóäñüêà öåíòðàëüíà àïòåêà ¹ 51, ì. Ñåðåäèíî-Áóäà, </FONT></P>
<P class="ps11"><FONT class="fs97">ïðî áàíêðóòñòâî,-</FONT></P>
<P class="ps14"><FONT class="fs96">ÂÑÒÀÍÎÂÈËÀ:</FONT></P>
<P class="ps2"><FONT class="fs131">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 25.01.2016ð. (ñóääÿ Êîñòåíêî Ë.À.) çàòâåðäæåíî çâ³ò ë³êâ³äàòîðà òà ë³êâ³äàö³éíèé áàëàíñ áàíêðóòà - Êîìóíàëüíîãî ï³äïðèºìñòâà Ñóìñüêî¿ îáëàñíî¿ ðàäè Ñåðåäèíî-Áóäñüêà öåíòðàëüíà àïòåêà ¹ 51. Þðèäè÷íó îñîáó  áàíêðóòà Êîìóíàëüíå ï³äïðèºìñòâî Ñóìñüêî¿ îáëàñíî¿ ðàäè Ñåðåäèíî-Áóäñüêà öåíòðàëüíà àïòåêà ¹ 51 - ë³êâ³äîâàíî. Âèìîãè êðåäèòîð³â, íå çàäîâîëåí³ çà íåäîñòàòí³ñòþ ìàéíà áàíêðóòà, ââàæàþòüñÿ ïîãàøåíèìè. Ïðîâàäæåííÿ ó ñïðàâ³ </FONT><FONT class="fs95">&nbsp;</FONT><FONT class="fs130">ïðèïèíåíî.</FONT></P>
<P class="ps10"><FONT class="fs129">Øîñòê³íñüêà ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ ç óõâàëîþ ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó íå ïîãîäèëàñü òà çâåðíóëàñü äî Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó ç àïåëÿö³éíîþ ñêàðãîþ, â ÿê³é, ïîñèëàþ÷èñü íà ïîðóøåííÿ ñóäîì ÷èííîãî çàêîíîäàâñòâà, ïðîñèòü ñêàñóâàòè óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 25.01.2016ð. ïî ñïðàâ³ ¹5021/1517/12 òà ïåðåäàòè ñïðàâó íà ðîçãëÿä äî ì³ñöåâîãî ãîñïîäàðñüêîãî ñóäó.</FONT></P>
<P class="ps3"><FONT class="fs128">Îäíî÷àñíî çàÿâíèê àïåëÿö³éíî¿ ñêàðãè ïðîñèòü ïîíîâèòè ñòðîê íà àïåëÿö³éíå îñêàðæåííÿ óõâàëè.</FONT></P>
<P class="ps12"><FONT class="fs127">Äîñë³äèâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè ó â³äïîâ³äíîñò³ äî âèìîã ñò.94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps12"><FONT class="fs126">×àñòèíîþ 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïåðåäáà÷åíî, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ³ íàäñèëàííÿ êîï³¿ ñêàðãè ³íø³é ñòîðîí³ ó ñïðàâ³.</FONT></P>
<P class="ps0"><FONT class="fs125">Çã³äíî ç ïîëîæåííÿìè ñò.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.</FONT></P>
<P class="ps0"><FONT class="fs124">Çà ïîäàííÿ äî ãîñïîäàðñüêîãî ñóäó àïåëÿö³éíî¿ ÷è êàñàö³éíî¿ ñêàðãè íà óõâàëó ñóäó  1 ðîçì³ð ì³í³ìàëüíî¿ çàðîá³òíî¿ ïëàòè. </FONT></P>
<P class="ps12"><FONT class="fs123">Ïåðåâ³ðêîþ ìàòåð³àë³â àïåëÿö³éíî¿ ñêàðãè âñòàíîâëåíî, ùî àïåëÿö³éíó ñêàðãó íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä 25.01.2016ð. ïîäàíî ç ïîðóøåííÿì âèìîã ÷àñòèíè 3 ñòàòò³ 94 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, à ñàìå: äî ñêàðãè âçàãàë³ íå äîäàíî äîêóìåíò³â, ùî ï³äòâåðäæóþòü ñïëàòó ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</FONT></P>
<P class="ps13"><FONT class="fs122">Çâåðòàþ÷èñü ç àïåëÿö³éíîþ ñêàðãîþ, àïåëÿíò ïðîñèòü çâ³ëüíèòè éîãî â³ä ñïëàòè ñóäîâîãî çáîðó ïðè ïîäàíí³ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps13"><FONT class="fs121">Ðîçãëÿíóâøè âêàçàíå êëîïîòàííÿ, êîëåã³ÿ ñóää³â íå âáà÷àº ï³äñòàâ äëÿ éîãî çàäîâîëåííÿ âðàõîâóþ÷è íàñòóïíå.</FONT></P>
<P class="ps13"><FONT class="fs120">Ñòàòòåþ 5 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" âèçíà÷åíî ïåðåë³ê îñ³á, ÿê³ çâ³ëüíÿþòüñÿ â³ä ñïëàòè ñóäîâîãî çáîðó ï³ä ÷àñ ðîçãëÿäó ñïðàâ â óñ³õ ñóäîâèõ ³íñòàíö³ÿõ.</FONT></P>
<P class="ps13"><FONT class="fs119">Âèõîäÿ÷è ç âèùåçàçíà÷åíî¿ íîðìè Çàêîíó, Äåðæàâíó ïîäàòêîâó ñëóæáó Óêðà¿íè</FONT><FONT class="fs94"> </FONT><FONT class="fs118">íå âêëþ÷åíî äî ïåðåë³êó îñ³á, ÿê³ çâ³ëüíÿþòüñÿ â³ä ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps13"><FONT class="fs117">Ñòàòòåþ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ïåðåäáà÷åíî ïðàâî ñóäó íà â³äñòðî÷åííÿ òà ðîçñòðî÷åííÿ ñïëàòè ñóäîâîãî çáîðó, çìåíøåííÿ éîãî ðîçì³ðó àáî çâ³ëüíåííÿ â³ä éîãî ñïëàòè.</FONT></P>
<P class="ps13"><FONT class="fs116">Â³äïîâ³äíî äî ïóíêòó 3.1 ïîñòàíîâè ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 21.02.2013 ð. ¹ 7 "Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó V² Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè" </FONT><FONT class="fs103">ºäèíîþ ï³äñòàâîþ äëÿ â÷èíåííÿ ãîñïîäàðñüêèì ñóäîì ä³é, çàçíà÷åíèõ ó ñòàòò³ 8 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" º âðàõóâàííÿ íèì ìàéíîâîãî ñòàíó ñòîð³í</FONT><FONT class="fs115">. Êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó ìîæå áóòè âèêëàäåíå â çàÿâ³ ÷è ñêàðç³, ÿê³ ïîäàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó, àáî îêðåìèì äîêóìåíòîì. Îñîáà, ÿêà çàÿâëÿº â³äïîâ³äíå êëîïîòàííÿ, ïîâèííà íàâåñòè äîâîäè ³ </FONT><FONT class="fs102">ïîäàòè äîêàçè</FONT><FONT class="fs114"> íà ï³äòâåðäæåííÿ òîãî, ùî ¿¿ ìàéíîâèé ñòàí ïåðåøêîäæàâ (ïåðåøêîäæàº) ñïëàò³ íåþ ñóäîâîãî çáîðó ó âñòàíîâëåíîìó ïîðÿäêó ³ ðîçì³ð³.</FONT></P>
<P class="ps13"><FONT class="fs113">Ìîòèâóþ÷è êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó, àïåëÿíò çàçíà÷àº ïðî íåìîæëèâ³ñòü ñïëàòè ñóäîâîãî çáîðó ó çâÿçêó ç â³äñóòí³ñòþ â ó òèì÷àñîâîìó êîøòîðèñ³ íà 1 êâàðòàë 2016ð. âèäàòê³â íà ñïëàòó ñóäîâîãî çáîðó. Äî êëîïîòàííÿ íàäàº äîâ³äêó Øîñòê³íñüêî¿ ÎÄÏ² â³ä 21.01.2016ð. ¹544/10/05-0044. </FONT></P>
<P class="ps13"><FONT class="fs112">Ïðîòå êîëåã³ÿ ñóää³â íå ìîæå ââàæàòè âêàçàíå êëîïîòàííÿ îá´ðóíòîâàíèì.</FONT></P>
<P class="ps13"><FONT class="fs111">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.</FONT></P>
<P class="ps13"><FONT class="fs110">Êð³ì òîãî, ñòàòòÿ 9 Çàêîíó Óêðà¿íè "Ïðî ñóäîóñòð³é ³ ñòàòóñ ñóää³â" âñòàíîâëþº òå, ùî ïðàâîñóääÿ â Óêðà¿í³ çä³éñíþºòüñÿ íà çàñàäàõ ð³âíîñò³ âñ³õ ó÷àñíèê³â ñóäîâîãî ïðîöåñó ïåðåä çàêîíîì ³ ñóäîì íåçàëåæíî â³ä ðàñè, êîëüîðó øê³ðè, ïîë³òè÷íèõ, ðåë³ã³éíèõ òà ³íøèõ ïåðåêîíàíü, ñòàò³, åòí³÷íîãî òà ñîö³àëüíîãî ïîõîäæåííÿ, ìàéíîâîãî ñòàíó, ì³ñöÿ ïðîæèâàííÿ, ìîâíèõ òà ³íøèõ îçíàê. Ñóä ñòâîðþº òàê³ óìîâè, çà ÿêèõ êîæíîìó ó÷àñíèêó ñóäîâîãî ïðîöåñó ãàðàíòóºòüñÿ ð³âí³ñòü ó ðåàë³çàö³¿ íàäàíèõ ïðîöåñóàëüíèõ ïðàâ òà ó âèêîíàíí³ ïðîöåñóàëüíèõ îáîâÿçê³â, ïåðåäáà÷åíèõ ïðîöåñóàëüíèì çàêîíîì.</FONT></P>
<P class="ps13"><FONT class="fs109">À, îòæå, ïðèéíÿòòÿ äî ðîçãëÿäó àïåëÿö³éíî¿ ñêàðãè, ïîäàíî¿ áåç äîòðèìàííÿ ïîëîæåíü ÷. 3 ñò. 94 ÃÏÊ Óêðà¿íè, ìîæå áóòè âèòëóìà÷åíî ÿê íàäàííÿ ïåðåâàãè çàÿâíèêó, ùî º íåïðèïóñòèìèì.</FONT></P>
<P class="ps13"><FONT class="fs108">Çã³äíî ç ïóíêòîì 3 ÷àñòèíè 1 ñòàòò³ 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></P>
<P class="ps8"><FONT class="fs107">Íà ï³äñòàâ³ âèêëàäåíîãî òà êåðóþ÷èñü ñò. 86, ÷.3 ñò. 94, ï.3 ÷.1 ñò.97 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, êîëåã³ÿ ñóää³â Õàðê³âñüêîãî àïåëÿö³éíîãî ãîñïîäàðñüêîãî ñóäó, -</FONT></P>
<P class="ps9"><FONT class="fs93">ÓÕÂÀËÈËÀ:</FONT></P>
<P class="ps7"><FONT class="fs106">          Ïîâåðíóòè àïåëÿö³éíó ñêàðãó Øîñòê³íñüêî¿ ÎÄÏ² Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Ñóìñüê³é îáëàñò³ íà óõâàëó ãîñïîäàðñüêîãî ñóäó Ñóìñüêî¿ îáëàñò³ â³ä "25" ñ³÷íÿ 2016 ð. ó ñïðàâ³ ¹5021/1517/12 .</FONT></P>
<P class="ps5"><FONT class="fs84">Äîäàòîê</FONT><FONT class="fs92">: </FONT><FONT class="fs105">àïåëÿö³éíà ñêàðãà íà 1 àðê. òà äîäàòêè äî íå¿, âñüîãî, äîêóìåíò³â íà 5 àðê. òà ïîøòîâèé êîíâåðò íà 1 àðê.</FONT></P>
<P><FONT class="fs91">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;Î.À.Ïóëü &nbsp;</FONT></P>
<P><FONT class="fs90">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;ß.Î.Á³ëîóñîâà &nbsp;</FONT></P>
<P><FONT class="fs89">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;².Â.Òàðàñîâà</FONT></P>
<P><FONT class="fs83"> &nbsp; </FONT></P>