<TITLE>908/2838/16</TITLE>
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<P class="ps9"><FONT class="fs129"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs125"><IMG src="herb.gif" height=72 width=54></FONT></P>
<P class="ps5"><FONT class="fs67">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÇÀÏÎÐ²ÇÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps5"><FONT class="fs77"> &nbsp;</FONT></P>
<P class="ps5"><FONT class="fs63">ÓÕÂÀËÀ</FONT></P>
<P class="ps5">ïðî ïîâåðíåííÿ çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî</P>
<P class="ps5"><FONT class="fs61"> &nbsp;&nbsp;&nbsp;</FONT></P>
<P class="ps1"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;31.10.2016<FONT class="fs66"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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;908/2838/16</FONT></P>
<P class="ps4"><FONT class="fs123"> &nbsp;ì. Çàïîð³ææÿ &nbsp;</FONT></P>
<P class="ps3">Ãîñïîäàðñüêèé ñóä Çàïîð³çüêî¿ îáëàñò³ ó ñêëàä³ ñóää³ Êðè÷ìàðæåâñüêîãî Â.À., ðîçãëÿíóâøè çàÿâó çà âèõ. ¹3755/10/33-10-011 â³ä 07.10.2016ð. Òîêìàöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Çàïîð³çüê³é îáëàñò³, ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Í²ÀÃÀÐÀ Î²Ë», êîä ç ªÄÐ-37112708, ñ. Ïðèìîðñüêå Âàñèë³âñüêîãî ðàéîíó Çàïîð³çüêî¿ îáëàñò³, ââàæàº ¿¿ òàêîþ, ùî ï³äëÿãàº ïîâåðíåííþ ç îãëÿäó íà íàñòóïíå. &nbsp;&nbsp;&nbsp;</P>
<P class="ps2">Çã³äíî ç³ ñòàòòåþ 2 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» ïðîâàäæåííÿ ó ñïðàâàõ ïðî áàíêðóòñòâî ðåãóëþºòüñÿ öèì Çàêîíîì, Ãîñïîäàðñüêèì ïðîöåñóàëüíèì êîäåêñîì Óêðà¿íè, ³íøèìè çàêîíîäàâ÷èìè àêòàìè Óêðà¿íè.</P>
<P class="ps2">Â³äïîâ³äíî äî ñòàòò³ 11 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» çàÿâà ïðî ïîðóøåííÿ ïðîâàäæåííÿ ó ñïðàâ³ ïðî áàíêðóòñòâî ïîäàºòüñÿ áîðæíèêîì àáî êðåäèòîðîì ó ïèñüìîâ³é ôîðì³ òà ïîâèííà ì³ñòèòè, ó òîìó ÷èñë³, ³ìÿ àáî <FONT class="fs81">íàéìåíóâàííÿ áîðæíèêà</FONT>, éîãî ì³ñöåçíàõîäæåííÿ àáî ì³ñöå ïðîæèâàííÿ, ³äåíòèô³êàö³éíèé êîä þðèäè÷íî¿ îñîáè òà ðåºñòðàö³éíèé íîìåð îáë³êîâî¿ êàðòêè ïëàòíèêà ïîäàòê³â (çà íàÿâíîñò³), äî çàÿâè ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps2">Çã³äíî ç³ ñòàòòåþ 44 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ïîðÿäîê ñïëàòè ñóäîâîãî çáîðó âñòàíîâëþþòüñÿ çàêîíîì.</P>
<P class="ps2">×èííèì çàêîíîäàâñòâîì íå âñòàíîâëåíî ÿêèõîñü ñïåö³àëüíèõ âèìîã ùîäî îôîðìëåííÿ ïëàò³æíèõ äîêóìåíò³â, çà ÿêèìè ïåðåðàõîâóþòüñÿ ñóìè ñóäîâîãî çáîðó. Îòæå, òàêå ïåðåðàõóâàííÿ çä³éñíþºòüñÿ çà çàãàëüíèìè ïðàâèëàìè çã³äíî ç âèìîãàìè Çàêîíó Óêðà¿íè Ïðî ïëàò³æí³ ñèñòåìè òà ïåðåêàç êîøò³â â Óêðà¿í³ ³ â³äïîâ³äíèõ íîðìàòèâíî-ïðàâîâèõ àêò³â Íàö³îíàëüíîãî áàíêó Óêðà¿íè (ï. 2.20 ïîñòàíîâè Ïëåíóìó Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè ¹ 7 â³ä 21.02.2013ð. Ïðî äåÿê³ ïèòàííÿ ïðàêòèêè çàñòîñóâàííÿ ðîçä³ëó VI Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè). </P>
<P class="ps2">Çà ïðèïèñàìè ñòàòò³ 33 ÃÏÊ Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü.</P>
<P class="ps2">Äîêàçè ïîäàþòüñÿ ñòîðîíàìè òà ³íøèìè ó÷àñíèêàìè ñóäîâîãî ïðîöåñó.</P>
<P class="ps2">×àñòèíîþ 2 ñòàòò³ 34 ÃÏÊ Óêðà¿íè âñòàíîâëåíî, ùî îáñòàâèíè ñïðàâè, ÿê³ â³äïîâ³äíî äî çàêîíîäàâñòâà ïîâèíí³ áóòè ï³äòâåðäæåí³ ïåâíèìè çàñîáàìè äîêàçóâàííÿ, íå ìîæóòü ï³äòâåðäæóâàòèñü ³íøèìè çàñîáàìè äîêàçóâàííÿ.</P>
<P class="ps2">Â äàíîìó âèïàäêó â ÿêîñò³ äîêàçó ñïëàòè ñóäîâîãî çáîðó çàÿâíèêîì íàäàíî ïëàò³æíå äîðó÷åííÿ ¹ 713 â³ä 07 æîâòíÿ 2016ð. ïðî ñïëàòó 13&nbsp; 780ãðí. ñóäîâîãî çáîðó.</P>
<P class="ps2">Ñóäîì âñòàíîâëåíî, ùî íàäàíå ïëàò³æíå äîðó÷åííÿ íå â³äïîâ³äàº âèìîãàì ²íñòðóêö³¿ ïðî áåçãîò³âêîâ³ ðîçðàõóíêè â Óêðà¿í³ â íàö³îíàëüí³é âàëþò³, ÿêà çàòâåðäæåíà ïîñòàíîâîþ Íàö³îíàëüíîãî áàíêó Óêðà¿íè â³ä 21.01.2004ð. ¹ 22, çàðåºñòðîâàíîþ â Ì³í³ñòåðñòâ³ þñòèö³¿ Óêðà¿íè 29.03.2004ð. çà ¹ 377/8976 (äàë³  ²íñòðóêö³ÿ).</P>
<P class="ps2">Òàê, ïóíêòîì 3.1 ²íñòðóêö³¿ ïåðåäáà÷åíî, ùî ïëàò³æíå äîðó÷åííÿ îôîðìëÿºòüñÿ ïëàòíèêîì çà ôîðìîþ, íàâåäåíîþ â äîäàòêó 2 äî ö³º¿ ²íñòðóêö³¿, çã³äíî ç âèìîãàìè ùîäî çàïîâíåííÿ ðåêâ³çèò³â ðîçðàõóíêîâèõ &nbsp;äîêóìåíò³â, ùî âèêëàäåí³ â äîäàòêó 8 äî ö³º¿ ²íñòðóêö³¿, òà ïîäàºòüñÿ äî áàíêó, ùî îáñëóãîâóº éîãî, ó ê³ëüêîñò³ ïðèì³ðíèê³â, ïîòð³áíèõ äëÿ âñ³õ ó÷àñíèê³â áåçãîò³âêîâèõ ðîçðàõóíê³â.</P>
<P class="ps2">Ó äîäàòêó 8 äî ²íñòðóêö³¿ íàâåäåí³ âêàç³âêè ùîäî çàïîâíåííÿ ðåêâ³çèò³â ðîçðàõóíêîâèõ äîêóìåíò³â íà ïàïåðîâèõ íîñ³ÿõ. Çã³äíî ç öèìè âèìîãàìè íà ðîçðàõóíêîâèõ äîêóìåíòàõ ñòàâëÿòüñÿ ï³äïèñè â³äïîâ³äàëüíèõ îñ³á ïëàòíèêà, ÿê³ ïîâíîâàæí³ ðîçïîðÿäæàòèñÿ ðàõóíêîì ³ çðàçêè ï³äïèñ³â ÿêèõ çàÿâëåí³ áàíêó ïëàòíèêà â êàðòö³ ³ç çðàçêàìè ï³äïèñ³â ³ â³äáèòêà ïå÷àòêè. Â ðåêâ³çèò³ Ì.Ï. ïëàò³æíîãî äîðó÷åííÿ ñòàâèòüñÿ â³äáèòîê ïå÷àòêè, çðàçîê ÿêî¿ çàÿâëåíèé ïëàòíèêîì áàíêó ïëàòíèêà â êàðòö³ ç³ çðàçêàìè ï³äïèñ³â òà â³äáèòêà ïå÷àòêè. </P>
<P class="ps2">Ó ðàç³ ïåðåðàõóâàííÿ êîøò³â íà ðàõóíêè êë³ºíò³â-îòðèìóâà÷³â (ô³çè÷íèõ òà þðèäè÷íèõ îñ³á), ÿê³ â³äêðèò³ â ³íøèõ áàíêàõ, ðîçðàõóíêîâèé äîêóìåíò çàñâ³ä÷óºòüñÿ ï³äïèñàìè êåð³âíèêà (éîãî çàñòóïíèêà) ³ ãîëîâíîãî áóõãàëòåðà (éîãî çàñòóïíèêà) áàíêó àáî ï³äïèñàìè óïîâíîâàæåíèõ îñ³á çã³äíî ç âíóòð³øí³ìè íîðìàòèâíèìè äîêóìåíòàìè áàíêó òà â³äïîâ³äàëüíîãî âèêîíàâöÿ áàíêó. </P>
<P class="ps2">Çà ïðèïèñàìè ï. 2.14 ²íñòðóêö³¿ áàíê ïëàòíèêà íà âñ³õ ïðèì³ðíèêàõ ïðèéíÿòèõ ðîçðàõóíêîâèõ äîêóìåíò³â ³ íà ðåºñòðàõ îáîâ'ÿçêîâî çàïîâíþº ðåêâ³çèòè Äàòà íàäõîäæåííÿ ³ Äàòà âèêîíàííÿ, à áàíê ñòÿãóâà÷à  Äàòà íàäõîäæåííÿ â áàíê ñòÿãóâà÷à (ÿêùî ö³ ðåêâ³çèòè ïåðåäáà÷åí³ ôîðìîþ äîêóìåíòà), çàñâ³ä÷óþ÷è ¿õ ï³äïèñîì â³äïîâ³äàëüíîãî âèêîíàâöÿ òà â³äáèòêîì øòàìïà áàíêó.</P>
<P class="ps2">Â äàíîìó âèïàäêó íà çâîðîòíîìó áîö³ ïëàò³æíîãî äîðó÷åííÿ ¹ 713 â³ä 07 æîâòíÿ 2016ð. <FONT class="fs80">â³äñóòíÿ â³äì³òêà</FONT> ïðî çàðàõóâàííÿ êîøò³â äî Äåðæàâíîãî áþäæåòó Óêðà¿íè. Êð³ì òîãî, íà öüîìó ïëàò³æíîìó äîðó÷åíí³ ì³ñòÿòüñÿ ï³äïèñè íåâ³äîìèõ îñ³á áåç çàçíà÷åííÿ ïîñàä, õî÷à öåé äîêóìåíò ïîâèíåí çàñâ³ä÷óâàòèñü ñàìå ï³äïèñàìè êåð³âíèêà (àáî éîãî çàñòóïíèêà) ³ ãîëîâíîãî áóõãàëòåðà (àáî éîãî çàñòóïíèêà) áàíêó.</P>
<P class="ps2">Â³äïîâ³äíî äî ï. 2.21 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 ïëàò³æíå äîðó÷åííÿ íà áåçãîò³âêîâå ïåðåðàõóâàííÿ ñóäîâîãî çáîðó, êâèòàíö³ÿ óñòàíîâè áàíêó ïðî ïðèéíÿòòÿ ïëàòåæó ãîò³âêîþ äîäàþòüñÿ äî ïîçîâíî¿ çàÿâè (çàÿâè, ñêàðãè) ³ ìàþòü ì³ñòèòè â³äîìîñò³ ïðî òå, <FONT class="fs79">ÿêà ñàìå ïîçîâíà çàÿâà (çàÿâà, ñêàðãà, ä³ÿ) îïëà÷óºòüñÿ ñóäîâèì çáîðîì</FONT>. Â³äïîâ³äí³ äîêóìåíòè ïîäàþòüñÿ äî ãîñïîäàðñüêîãî ñóäó ò³ëüêè â îðèã³íàë³; êîï³¿, ó òîìó ÷èñë³ âèãîòîâëåí³ ³ç çàñòîñóâàííÿì òåõí³÷íèõ çàñîá³â (ôîòîêîï³¿ òîùî), öèõ äîêóìåíò³â íå ìîæóòü áóòè íàëåæíèì äîêàçîì ñïëàòè ñóäîâîãî çáîðó.</P>
<P class="ps2">Çã³äíî ç ïóíêòîì 3 ²íôîðìàö³éíîãî ëèñòà Âèùîãî ãîñïîäàðñüêîãî ñóäó Óêðà¿íè â³ä 21.11.2011 ð. ¹ 01-06/1625/2011 ð. íà äàíèé ÷àñ çáåð³ãàº ÷èíí³ñòü ²íñòðóêö³ÿ ïðî ïîðÿäîê îá÷èñëåííÿ òà ñïðàâëÿííÿ äåðæàâíîãî ìèòà, çàòâåðäæåíà íàêàçîì Ãîëîâíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Óêðà¿íè â³ä 22.04.1993 ð. ¹ 15. </P>
<P class="ps2">Ïóíêòîì 14 ²íñòðóêö³¿ ïðî ïîðÿäîê îá÷èñëåííÿ òà ñïðàâëÿííÿ äåðæàâíîãî ìèòà çàçíà÷åíî, ùî ïðè ñïëàò³ äåðæàâíîãî ìèòà ãîò³âêîþ äî äîêóìåíòà, ùîäî ÿêîãî â÷èíþºòüñÿ â³äïîâ³äíà ä³ÿ, äîäàºòüñÿ îðèã³íàë êâèòàíö³¿ êðåäèòíî¿ óñòàíîâè, ÿêà ïðèéíÿëà ïëàò³æ, à ïðè ïåðåðàõóâàíí³ ìèòà ç ðàõóíêó ïëàòíèêà  îñòàíí³é ïðèì³ðíèê ïëàò³æíîãî äîðó÷åííÿ ç íàïèñîì (ïîì³òêîþ) êðåäèòíî¿ óñòàíîâè òàêîãî çì³ñòó: <FONT class="fs75">«Çàðàõîâàíî â äîõ³ä áþäæåòó ___ ãðí.»</FONT>. Öåé íàïèñ ñêð³ïëþºòüñÿ ïåðøèì ³ äðóãèì ï³äïèñàìè ïîñàäîâèõ îñ³á ³ â³äáèòêîì ïå÷àòêè êðåäèòíî¿ óñòàíîâè ç â³äì³òêîþ äàòè âèêîíàííÿ ïëàò³æíîãî äîðó÷åííÿ. &nbsp;</P>
<P class="ps2">Òàêîæ íàéìåíóâàííÿ áîðæíèêà, ÿêå âêàçàíå ó çàÿâ³ ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî òà ó ïëàò³æíîìó äîðó÷åíí³ ¹ 713 â³ä 07 æîâòíÿ 2016ð., çàçíà÷åíå ð³çíå. Òàê, ó çàÿâ³ çàÿâíèê çàçíà÷èâ íàñòóïíîãî áîðæíèêà - Òîâàðèñòâî ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Í²ÀÃÀÐÀ Î²Ë», òîä³ ÿê â ïëàò³æíîìó äîðó÷åíí³ çàçíà÷åíèé ³íøèé áîðæíèê  ÒÎÂ «Í³àãàðà ÎÉË».</P>
<P class="ps2">Òàêèì ÷èíîì, âðàõîâóþ÷è òàê³ ñóïåðå÷íîñò³ â çàÿâ³ òà ïëàò³æíîìó äîðó÷åíí³, òàêîæ òå, ùî íàäàíå çàÿâíèêîì ïëàò³æíå äîðó÷åííÿ îôîðìëåíå ç ïîðóøåííÿì âèìîã ä³þ÷îãî çàêîíîäàâñòâà, âîíî íå ìîæå áóòè íàëåæíèì äîêàçîì ñïëàòè ñóäîâîãî çáîðó. &nbsp;</P>
<P class="ps2">Â³äïîâ³äíî äî ñòàòò³ 15 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì» òà ñòàòò³ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ãîñïîäàðñüêèé ñóä ïîâåðòàº çàÿâó ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî (ïîçîâíó çàÿâó) ³ äîäàí³ äî íå¿ äîêóìåíòè áåç ðîçãëÿäó, ÿêùî íå ïîäàíî äîêàç³â ñïëàòè ñóäîâîãî çáîðó <FONT class="fs70">ó âñòàíîâëåíîìó ïîðÿäêó</FONT> òà ðîçì³ð³.</P>
<P class="ps2">Ïîâåðíåííÿ çàÿâè íå ïåðåøêîäæàº ïîâòîðíîìó çâåðíåííþ ç íåþ äî ãîñïîäàðñüêîãî ñóäó â çàãàëüíîìó ïîðÿäêó ï³ñëÿ óñóíåííÿ äîïóùåíîãî ïîðóøåííÿ. &nbsp;</P>
<P class="ps0"><FONT class="fs74">Êåðóþ÷èñü ñòàòòåþ 15 Çàêîíó Óêðà¿íè «Ïðî â³äíîâëåííÿ ïëàòîñïðîìîæíîñò³ áîðæíèêà àáî âèçíàííÿ éîãî áàíêðóòîì», ñòàòòåþ 63 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ãîñïîäàðñüêèé ñóä </FONT></P>
<P class="ps6"><FONT class="fs121">Óõâàëèâ</FONT><FONT class="fs73">:</FONT></P>
<P class="ps2">Ïîâåðíóòè áåç ðîçãëÿäó çàÿâó Òîêìàöüêî¿ îáºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Çàïîð³çüê³é îáëàñò³ &nbsp;¹3755/10/33-10-011 â³ä 07.10.2016ð. ïðî ïîðóøåííÿ ñïðàâè ïðî áàíêðóòñòâî Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Í²ÀÃÀÐÀ Î²Ë», êîä ç ªÄÐ-37112708, ñ. Ïðèìîðñüêå Âàñèë³âñüêîãî ðàéîíó Çàïîð³çüêî¿ îáëàñò³, òà äîäàí³ ìàòåð³àëè. </P>
<P class="ps2"><FONT class="fs69">Êîï³þ óõâàëè íàä³ñëàòè</FONT> çàÿâíèêó.</P>
<P class="ps2">Äîäàòîê íà àäðåñó çàÿâíèêà: çàÿâà ç äîäàòêàìè íà 63-õ àðê., â òîìó ÷èñë³ îðèã³íàë ïëàò³æíîãî äîðó÷åííÿ ¹ 713 â³ä 07 æîâòíÿ 2016ð. íà ñóìó  13&nbsp; 780ãðí. &nbsp;</P>
<P class="ps5"><FONT class="fs72"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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;Â.À. Êðè÷ìàðæåâñüêèé </FONT></P>
<P class="ps1"><FONT class="fs65"> </FONT></P>