<TITLE>913/962/16</TITLE>
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<P> &nbsp;&nbsp;&nbsp;</P>
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<TR><TD width="100 %" class="tds1"><P class="ps18"><FONT class="fs215"><IMG src="herb.gif" height=72 width=54></FONT></P></TD></TR>
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<P class="ps11"><FONT class="fs115">ÓÕÂÀËÀ</FONT></P>
<P class="ps9"><FONT class="fs208">                    </FONT></P>
<P><FONT class="fs141"> 02 ãðóäíÿ 2016 ðîêó</FONT><FONT class="fs206">                                         </FONT><FONT class="fs140">          Ñïðàâà ¹ 913/962/16</FONT></P>
<P><FONT class="fs205">                                                                                Ïðîâàäæåííÿ ¹17/913/962/16</FONT></P>
<P class="ps5"><FONT class="fs204">Çà ïîçîâîì</FONT><FONT class="fs139"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ëóãàíñüêå åíåðãåòè÷íå îáºäíàííÿ», </FONT><FONT class="fs203">ì. Ëóãàíñüê,</FONT></P>
<P class="ps0"><FONT class="fs202">äî </FONT><FONT class="fs138">Ñâàò³âñüêî¿ îáëàñíî¿ ïñèõ³àòðè÷íî¿ ë³êàðí³, </FONT><FONT class="fs201">ñ. Ñîñíîâèé Ñâàò³âñüêîãî ðàéîíó Ëóãàíñüêî¿ îáëàñò³</FONT>,</P>
<P class="ps0"><FONT class="fs199">Ñóääÿ </FONT><FONT class="fs136">Ôîíîâà Î.Ñ.</FONT></P>
<P class="ps0"><FONT class="fs135">Ó çàñ³äàíí³ áðàëè ó÷àñòü:</FONT></P>
<P class="ps0"><FONT class="fs198">â³ä ïîçèâà÷à - &nbsp;ïðåäñòàâíèê íå ïðèáóâ;</FONT></P>
<P class="ps0"><FONT class="fs197">â³ä â³äïîâ³äà÷à  ïðåäñòàâíèê íå ïðèáóâ;</FONT></P>
<P class="ps0"><FONT class="fs196">â³ä çàÿâíèêà  ïðåäñòàâíèê íå ïðèáóâ.</FONT></P>
<P class="ps4"><FONT class="fs195">Ïðåäìåòîì ñóäîâîãî ðîçãëÿäó º çàÿâà Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñâàò³âñüêîìó ðàéîí³ Ëóãàíñüêî¿ îáëàñò³</FONT><FONT class="fs134"> </FONT><FONT class="fs194">¹01-26/305 â³ä 15.11.2016 </FONT><FONT class="fs133">«</FONT><FONT class="fs193">ïðî ðîçÿñíåííÿ ð³øåííÿ ñóäó» ó ñïðàâ³</FONT><FONT class="fs210">.</FONT></P>
<P class="ps4"><FONT class="fs192">Äîñë³äèâøè îáñòàâèíè ñïðàâè, íàäàí³ çàÿâíèêîì äîêàçè íà ï³äòâåðäæåííÿ ñâî¿õ äîâîä³â, ñóä</FONT></P>
<P class="ps14"><FONT class="fs132">â ñ ò à í î â è â:</FONT></P>
<P class="ps4"><FONT class="fs187">24.10.2016 íà âèêîíàííÿ âêàçàíîãî ð³øåííÿ áóëî âèäàíî íàêàçè.</FONT></P>
<P class="ps4"><FONT class="fs186">22.11.2016 â³ä Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñâàò³âñüêîìó ðàéîí³ Ëóãàíñüêî¿ îáëàñò³ íàä³éøëà çàÿâà ¹01-26/305 â³ä 15.11.2016 «ïðî ðîçÿñíåííÿ ð³øåííÿ ñóäó», çã³äíî ÿêî¿ çàÿâíèê ïðîñèòü ñóä íàäàòè ðîçÿñíåííÿ ùîäî çä³éñíåííÿ áåçñï³ðíîãî ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà íà êîðèñòü ÒÎÂ «Ëóãàíñüêå åíåðãåòè÷íå îáºäíàííÿ», ÿêå íå ïåðåðåºñòðîâàíî íà ï³äêîíòðîëüí³é óêðà¿íñüê³é âëàä³ òåðèòîð³¿.</FONT></P>
<P class="ps4"><FONT class="fs185">Âêàçàíà çàÿâà ìîòèâîâàíà òèì, ùî ïîñòàíîâîþ Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè ¹447 â³ä 06.07.2016 «Ïèòàííÿ ïðîâåäåííÿ ðîçðàõóíê³â çà ñïîæèòó åëåêòðè÷íó åíåðã³þ ç ïîñòà÷àëüíèêîì åëåêòðè÷íî¿ åíåðã³¿ Òîâàðèñòâîì ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ «Ëóãàíñüêå åíåðãåòè÷íå îáºäíàííÿ»» (äàë³  ïîñòàíîâà ¹447) âðåãóëüîâàíå ïèòàííÿ îïëàòè çà àêòèâíó åëåêòðîåíåðã³þ, çîêðåìà âñòàíîâëåíî, ùî ï³ä ÷àñ ïðîâåäåííÿ ðîçðàõóíê³â çà ñïîæèòó åëåêòðîåíåðã³þ ç ÒÎÂ «Ëóãàíñüêå åíåðãåòè÷íå îáºäíàííÿ» áþäæåòí³ êîøòè ïåðåðàõîâóþòüñÿ ÷åðåç â³äêðèòèé òîâàðèñòâîì íå áþäæåòíèé ðàõóíîê.</FONT></P>
<P class="ps4"><FONT class="fs182">Çàÿâíèê âêàçóº íà òå, ùî ïèòàííÿ ùîäî ïåðåðàõóâàííÿ êîøò³â íà êîðèñòü ÒÎÂ «Ëóãàíñüêå åíåðãåòè÷íå îáºäíàííÿ» çà àêòèâíó åëåêòðîåíåðã³þ âðåãóëüîâàíå ïîñòàíîâîþ ¹447, òîä³ ÿê çàëèøàºòüñÿ íåâðåãóëüîâàíèì ïèòàííÿ ùîäî ïðîâåäåííÿ ðîçðàõóíê³â çà ðåàêòèâíó åëåêòðîåíåðã³þ òà ³íôëÿö³éíèõ íàðàõóâàíü, ð³÷íèõ òîùî.</FONT></P>
<P class="ps4"><FONT class="fs181">Ó÷àñíèêè ñóäîâîãî ïðîöåñó íå ñêîðèñòàâñÿ ïðàâîì ó÷àñò³ â ñóäîâîìó çàñ³äàíí³.</FONT></P>
<P class="ps4"><FONT class="fs180">Îòðèìàííÿ óõâàëè ñóäó â³ä 22.11.2016 ó÷àñíèêàìè ñóäîâîãî ïðîöåñó ï³äòâåðäæóºòüñÿ ðåêîìåíäîâàíèìè ïîâ³äîìëåííÿìè ïðî âðó÷åííÿ ïîøòîâîãî â³äïðàâëåííÿ. </FONT></P>
<P class="ps7"><FONT class="fs179">Ðîçãëÿíóâøè çàÿâó Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñâàò³âñüêîìó ðàéîí³ Ëóãàíñüêî¿ îáëàñò³, ñóä ä³éøîâ âèñíîâêó ïðî íàñòóïíå.</FONT></P>
<P class="ps7"><FONT class="fs178">Êàá³íåò Ì³í³ñòð³â Óêðà¿íè ïîñòàíîâîþ Ïðî îñîáëèâîñò³ ðåãóëþâàííÿ â³äíîñèí ó ñôåð³ åëåêòðîåíåðãåòèêè íà òåðèòîð³¿, äå îðãàíè äåðæàâíî¿ âëàäè òèì÷àñîâî íå çä³éñíþþòü àáî çä³éñíþþòü íå â ïîâíîìó îáñÿç³ ñâî¿ ïîâíîâàæåííÿ â³ä 07.05.2015 ¹263 âèçíà÷èâ îñîáëèâîñò³ ðåãóëþâàííÿ â³äíîñèí ó ñôåð³ åëåêòðîåíåðãåòèêè íà òåðèòîð³¿, äå îðãàíè äåðæàâíî¿ âëàäè òèì÷àñîâî íå çä³éñíþþòü àáî çä³éñíþþòü íå â ïîâíîìó îáñÿç³ ñâî¿ ïîâíîâàæåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs177">Öèì àêòîì, çîêðåìà, ïåðåäáà÷åíî, ùî êóï³âëÿ òà ïðîäàæ ç 1 òðàâíÿ 2015 ðîêó åëåêòðè÷íî¿ åíåðã³¿, ïåðåì³ùåíî¿ ç òåðèòîð³¿, äå îðãàíè äåðæàâíî¿ âëàäè òèì÷àñîâî íå çä³éñíþþòü àáî çä³éñíþþòü íå â ïîâíîìó îáñÿç³ ñâî¿ ïîâíîâàæåííÿ, íà ³íøó òåðèòîð³þ Óêðà¿íè òà/àáî ç êîíòðîëüîâàíî¿ òåðèòîð³¿ íà íåêîíòðîëüîâàíó òåðèòîð³þ, çä³éñíþºòüñÿ íà êîíòðîëüîâàí³é òåðèòîð³¿ îïòîâèì ïîñòà÷àëüíèêîì åëåêòðè÷íî¿ åíåðã³¿ òà íà íåêîíòðîëüîâàí³é òåðèòîð³¿ ñóá'ºêòàìè ãîñïîäàðþâàííÿ, ùî çä³éñíþþòü âèðîáíèöòâî åëåêòðè÷íî¿ åíåðã³¿ íà åëåêòðîóñòàíîâêàõ, ðîçòàøîâàíèõ íà íåêîíòðîëüîâàí³é òåðèòîð³¿ òà âèçíà÷åíèõ Ì³íåíåðãîâóã³ëëÿ, òà/àáî ïóáë³÷íèì àêö³îíåðíèì òîâàðèñòâîì ÄÒÅÊ Äîíåöüêîáëåíåðãî ó Äîíåöüê³é îáëàñò³ ³ òîâàðèñòâîì ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ëóãàíñüêå åíåðãåòè÷íå îá'ºäíàííÿ ó Ëóãàíñüê³é îáëàñò³.</FONT></P>
<P class="ps7"><FONT class="fs176">Åëåêòðè÷íà åíåðã³ÿ, ÿêà âèðîáëÿºòüñÿ íà íåêîíòðîëüîâàí³é òåðèòîð³¿, ïðîäàºòüñÿ íà ö³é òåðèòîð³¿ ñóá'ºêòàì åëåêòðîåíåðãåòèêè, ÿê³ ïðîâàäÿòü ä³ÿëüí³ñòü ç ïåðåäà÷³ åëåêòðè÷íî¿ åíåðã³¿ ì³ñöåâèìè (ëîêàëüíèìè) åëåêòðîìåðåæàìè òà ïîñòà÷àííÿ åëåêòðè÷íî¿ åíåðã³¿ çà ðåãóëüîâàíèì òàðèôîì, òà/àáî ñïîæèâà÷àì åëåêòðè÷íî¿ åíåðã³¿ â³äïîâ³äíî¿ îáëàñò³, òà/àáî ³íøèì ñóá'ºêòàì ãîñïîäàðþâàííÿ, ðîçòàøîâàíèì ó â³äïîâ³äí³é îáëàñò³, çã³äíî ç óìîâàìè áàãàòîñòîðîííüîãî äîãîâîðó, ùî óêëàäàºòüñÿ ì³æ ñóá'ºêòàìè åëåêòðîåíåðãåòèêè, ùî ïðîâàäÿòü ä³ÿëüí³ñòü íà íåêîíòðîëüîâàí³é òåðèòîð³¿.</FONT></P>
<P class="ps7"><FONT class="fs175">Ñóá'ºêòè åëåêòðîåíåðãåòèêè, ùî îäíî÷àñíî ïðîâàäÿòü ä³ÿëüí³ñòü íà êîíòðîëüîâàí³é òà íåêîíòðîëüîâàí³é òåðèòîð³¿, âåäóòü îêðåìèé áóõãàëòåðñüêèé îáë³ê ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ íà íåêîíòðîëüîâàí³é òà êîíòðîëüîâàí³é òåðèòîð³¿.</FONT></P>
<P class="ps7"><FONT class="fs147">Çàçíà÷åíîþ ïîñòàíîâîþ íå ïåðåäáà÷åíî âèìîã ùîäî ïåðåðåºñòðàö³¿ ÒÎÂ ËÅÎ íà êîíòðîëüîâàí³é òåðèòîð³¿ òà îáìåæåííÿ éîãî êàçíà÷åéñüêîãî îáñëóãîâóâàííÿ</FONT><FONT class="fs174">.</FONT></P>
<P class="ps7"><FONT class="fs173">Êð³ì òîãî, Çàêîíîì Óêðà¿íè Ïðî òèì÷àñîâ³ çàõîäè íà ïåð³îä ïðîâåäåííÿ àíòèòåðîðèñòè÷íî¿ îïåðàö³¿ íå ïåðåäáà÷åíî âèìîã äî ï³äïðèºìñòâ, óñòàíîâ, îðãàí³çàö³é çì³íèòè þðèäè÷íó àäðåñó ñâîãî ì³ñöåçíàõîäæåííÿ. Òàêîæ öåé Çàêîí íå ì³ñòèòü îáìåæåíü ó çä³éñíåíí³ ðîçðàõóíê³â ç ï³äïðèºìñòâàìè, ÿê³ ìàþòü þðèäè÷íó àäðåñó íà íåêîíòðîëüîâàí³é òåðèòîð³¿. Ó â³äïîâ³äíîñò³ äî ñò. 5 çàçíà÷åíîãî Çàêîíó ë³öåíç³¿ òà äîêóìåíòè äîçâ³ëüíîãî õàðàêòåðó, âèäàí³ ñóá'ºêòàì ãîñïîäàðþâàííÿ, ÿê³ çä³éñíþþòü ä³ÿëüí³ñòü íà òåðèòîð³¿ ïðîâåäåííÿ àíòèòåðîðèñòè÷íî¿ îïåðàö³¿, ñòðîê ä³¿ ÿêèõ çàê³í÷èâñÿ ó ïåð³îä ¿¿ ïðîâåäåííÿ, ââàæàþòüñÿ òàêèìè, ùî ïðîäîâæèëè ñâîþ ä³þ íà ïåð³îä ïðîâåäåííÿ àíòèòåðîðèñòè÷íî¿ îïåðàö³¿.</FONT></P>
<P class="ps7"><FONT class="fs172">Ðîçïîðÿäæåííÿì Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 02.12.2015 ¹ 1275 çàòâåðäæåíî ïåðåë³ê íàñåëåíèõ ïóíêò³â, íà òåðèòîð³¿ ÿêèõ çä³éñíþºòüñÿ àíòèòåðîðèñòè÷íà îïåðàö³ÿ, äî ÿêîãî âõîäÿòü ³ íàñåëåí³ ïóíêòè Ëóãàíñüêî¿ îáëàñò³. Ö³ íàñåëåí³ ïóíêòè âõîäÿòü ó ñôåðó ë³öåíçîâàíî¿ ä³ÿëüíîñò³ ÒÎÂ ËÅÎ. </FONT></P>
<P class="ps7"><FONT class="fs171">Áóäü-ÿêèõ çàáîðîí íà çä³éñíåííÿ ä³ÿëüíîñò³ ö³º¿ åíåðãåòè÷íî¿ êîìïàí³¿ íà òåðèòîð³¿ íàñåëåíèõ ïóíêò³â, ùî âêëþ÷åí³ äî ïåðåë³êó, çàêîíîäàâñòâîì Óêðà¿íè íå âñòàíîâëþâàëîñü, â³äïîâ³äíèõ ð³øåíü ïîâíîâàæíèìè îðãàíàìè íå ïðèéìàëîñü.</FONT></P>
<P class="ps7"><FONT class="fs170">Ñóä çàóâàæóº, ùî æîäíèì </FONT><FONT class="fs125">çàêîíîì</FONT><FONT class="fs169"> Óêðà¿íè íå âñòàíîâëåíî îñîáëèâîãî ïîðÿäêó çä³éñíåííÿ ðîçðàõóíê³â ç þðèäè÷íèìè îñîáàìè, ùî ðîçòàøîâàí³ íà íåï³äêîíòðîëüí³é óêðà¿íñüê³é âëàä³ &nbsp;&nbsp;òåðèòîð³¿. Íå ïðèçóïèíåíî ä³þ çàêîí³â Óêðà¿íè íà &nbsp;âêàçàí³é òåðèòîð³¿. </FONT></P>
<P class="ps7"><FONT class="fs168">Ëèñò ÑÁÓ, &nbsp;íà ÿêèé ïîñèëàºòüñÿ ÓÄÊÑÓ, íå º íîðìàòèâíèì àêòîì, ÿêèé áè ïðèçóïèíÿâ ä³þ çàêîí³â òà ï³äçàêîííèõ íîðìàòèâíèõ àêò³â, çîêðåìà, ùî ðåãóëþþòü &nbsp;ïîðÿäîê ðîçðàõóíê³â áþäæåòíèõ óñòàíîâ çà ó÷àñòþ îðãàí³â Äåðæàâíîãî êàçíà÷åéñòâà Óêðà¿íè. </FONT></P>
<P class="ps7"><FONT class="fs167">Ñòàòòåþ 124 Êîíñòèòóö³¿ Óêðà¿íè ïåðåäáà÷åíî, ùî ñóäîâ³ ð³øåííÿ </FONT><FONT class="fs123">º îáîâ'ÿçêîâèìè äî âèêîíàííÿ íà óñ³é òåðèòîð³¿ Óêðà¿íè</FONT><FONT class="fs166">. Ï³ä ñóäîâèìè ð³øåííÿìè ðîçóì³þòüñÿ óõâàëè, ð³øåííÿ òà ïîñòàíîâè ñóäó.</FONT></P>
<P class="ps7"><FONT class="fs165">Çã³äíî ³ç ñò. 45 ÃÏÊ Óêðà¿íè, ãîñïîäàðñüê³ ñóäè çä³éñíþþòü ïðàâîñóääÿ øëÿõîì ïðèéíÿòòÿ </FONT><FONT class="fs122">îáîâ'ÿçêîâèõ äî âèêîíàííÿ</FONT><FONT class="fs164"> íà óñ³é òåðèòîð³¿ Óêðà¿íè ð³øåíü, óõâàë, ïîñòàíîâ.</FONT><FONT class="fs146"> </FONT></P>
<P class="ps7"><FONT class="fs163">Â³äïîâ³äíî äî ÷àñòèíè 1&nbsp; &nbsp;&nbsp;ñòàòò³ 89 ÃÏÊ Óêðà¿íè,&nbsp; &nbsp;&nbsp;ñóääÿ&nbsp; &nbsp;&nbsp;&nbsp;çà çàÿâîþ&nbsp; &nbsp;&nbsp;ñòîðîíè&nbsp; &nbsp;&nbsp;&nbsp;÷è äåðæàâíîãî âèêîíàâöÿ </FONT><FONT class="fs145">ðîç'ÿñíþº </FONT><FONT class="fs121">ð³øåííÿ, </FONT><FONT class="fs162">óõâàëó, íå çì³íþþ÷è&nbsp; &nbsp;&nbsp;ïðè öüîìó ¿õ çì³ñòó, à òàêîæ çà çàÿâîþ ñòîðîíè àáî çà ñâîºþ ³í³ö³àòèâîþ âèïðàâëÿº äîïóùåí³ â ð³øåíí³, óõâàë³ îïèñêè ÷è àðèôìåòè÷í³ ïîìèëêè, íå çà÷³ïàþ÷è ñóò³ ð³øåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs161">Â³äïîâ³äíî äî âèìîã ñòàòò³ 31 Çàêîíó Óêðà¿íè "Ïðî âèêîíàâ÷å ïðîâàäæåííÿ", ó ðàç³ ÿêùî âèêëàäåíà ó âèêîíàâ÷îìó äîêóìåíò³ ðåçîëþòèâíà ÷àñòèíà ð³øåííÿ º íåçðîçóì³ëîþ, âèêîíàâåöü àáî ñòîðîíè âèêîíàâ÷îãî ïðîâàäæåííÿ ìàþòü ïðàâî çâåðíóòèñÿ äî ñóäó, ÿêèé âèäàâ âèêîíàâ÷èé äîêóìåíò, ³ç çàÿâîþ ïðî ðîçÿñíåííÿ â³äïîâ³äíîãî ð³øåííÿ.</FONT></P>
<P class="ps7"><FONT class="fs160">Ïðîòå, çàÿâíèê çâåðíóâñÿ ç âèìîãàìè ïðî íàäàííÿ ðîç'ÿñíåííÿ ùîäî çä³éñíåííÿ ñïèñàííÿ êîøò³â ç ðàõóíê³â áîðæíèêà íà êîðèñòü ñòÿãóâà÷à, òîáòî </FONT><FONT class="fs143">ïîðÿäêó âèêîíàííÿ</FONT><FONT class="fs159"> ð³øåííÿ â³ä 03.10.2016 ó ñïðàâ³ ¹ 913/962/16.</FONT></P>
<P class="ps7"><FONT class="fs158">Îòæå, âèìîãè, âêàçàí³ ó çàÿâ³ ïîçèâà÷à ïðî ðîçÿñíåííÿ </FONT><FONT class="fs150">ïîðÿäêó</FONT><FONT class="fs157"> âèêîíàííÿ ð³øåííÿ ñóäó, ñóïåðå÷àòü âèùåíàâåäåíèì ïðèïèñàì ñòàòò³ 89 ÃÏÊ Óêðà¿íè, òîìó âèìîãè çà äàíîþ çàÿâîþ íå ìîæóòü áóòè çàäîâîëåí³ ñóäîì.</FONT></P>
<P class="ps7"><FONT class="fs156">Ó çâÿçêó&nbsp; &nbsp;&nbsp;ç âèêëàäåíèì, ñóä ä³éøîâ âèñíîâêó ïðî â³äìîâó ó çàäîâîëåíí³ çàÿâè Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñâàò³âñüêîìó ðàéîí³ Ëóãàíñüêî¿ îáëàñò³</FONT><FONT class="fs130"> </FONT><FONT class="fs155">¹01-26/305 â³ä 15.11.2016 «ïðî ðîçÿñíåííÿ ð³øåííÿ ñóäó».</FONT></P>
<P class="ps7"><FONT class="fs154">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñòàòòÿìè 86, 89 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </FONT></P>
<P class="ps12"><FONT class="fs129">ó õ â à ë è â:</FONT></P>
<P class="ps1"><FONT class="fs153">           Ó çàäîâîëåíí³ çàÿâè Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó Ñâàò³âñüêîìó ðàéîí³ Ëóãàíñüêî¿ îáëàñò³</FONT><FONT class="fs128"> </FONT><FONT class="fs152">¹01-26/305 â³ä 15.11.2016 ó ñïðàâ³ ¹913/962/16 â³äìîâèòè.</FONT></P>
<P class="ps16"><FONT class="fs127">          Ñóääÿ           &nbsp;                                                  &nbsp;                    &nbsp;Î.Ñ. Ôîíîâà</FONT></P>
<P><FONT class="fs31"> </FONT></P>