<TITLE>904/185/17</TITLE>
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<P class="ps10"><FONT class="fs139"> </FONT><FONT class="fs137"><IMG src="herb.gif" height=65 width=49></FONT><FONT class="fs141">&nbsp;</FONT></P>
<P class="ps8"><FONT class="fs73">ÄÍ²ÏÐÎÏÅÒÐÎÂÑÜÊÈÉ ÀÏÅËßÖ²ÉÍÈÉ </FONT></P>
<P class="ps8"><FONT class="fs72">ÃÎÑÏÎÄÀÐÑÜÊÈÉ &nbsp;ÑÓÄ &nbsp;</FONT></P>
<P class="ps7"><FONT class="fs70">Ó Õ Â À Ë À </FONT></P>
<P class="ps8"><FONT class="fs133"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>
<P><FONT class="fs79"> 20.02.2017</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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 ¹ 904/185/17&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P class="ps2"><FONT class="fs95">          Äí³ïðîïåòðîâñüêèé àïåëÿö³éíèé ãîñïîäàðñüêèé ñóä ó ñêëàä³ êîëåã³¿ ñóää³â</FONT><FONT class="fs132">: </FONT></P>
<P class="ps2"><FONT class="fs94">ãîëîâóþ÷îãî ñóää³: </FONT><FONT class="fs131">Êóçíåöîâà Â.Î.,</FONT></P>
<P class="ps2"><FONT class="fs93">ñóää³â: </FONT><FONT class="fs130">Íàóìåíêà ².Ì., ×óñ Î.Â.,</FONT></P>
<P class="ps2"><FONT class="fs92">          ðîçãëÿíóâøè ìàòåð³àëè àïåëÿö³éíî¿ ñêàðãè </FONT><FONT class="fs129">Ë³âîáåðåæíî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüê³é îáëàñò³</FONT><FONT class="fs91"> </FONT><FONT class="fs128">íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 01.02.2017 ð. &nbsp;</FONT></P>
<P class="ps1"><FONT class="fs90">çà çàÿâîþ </FONT><FONT class="fs127">òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ìåä³êàë Äèñòðèá'þøèí Êîìïàí³", ì.Äí³ïðî</FONT></P>
<P class="ps1"><FONT class="fs89">äî </FONT><FONT class="fs126">òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ìåä³êàë Äèñòðèá'þøèí Êîìïàí³", ì.Äí³ïðî</FONT></P>
<P><FONT class="fs88">ïðî &nbsp;</FONT><FONT class="fs125">âèçíàííÿ áàíêðóòîì</FONT></P>
<P class="ps6"><FONT class="fs87">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps5"><FONT class="fs124">Óõâàëîþ ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 01.02.2017 ð. ó äàí³é ñïðàâ³ (ñóääÿ Êàëèíè÷åíêî Ë.Ì.) â³äìîâëåíî ó çàäîâîëåíí³ êëîïîòàííÿ Ë³âîáåðåæíî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüê³é îáëàñò³ çà ¹ á/í â³ä 30.01.2017 ð.</FONT></P>
<P class="ps0"><FONT class="fs123">Íå ïîãîäèâøèñü ç³ çãàäàíîþ óõâàëîþ, </FONT><FONT class="fs86">&nbsp;</FONT><FONT class="fs122">Ë³âîáåðåæíà îá'ºäíàíà äåðæàâíà ïîäàòêîâà ³íñïåêö³ÿ ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüê³é îáëàñò³ ïîäàëà àïåëÿö³éíó ñêàðãó, â ÿê³é ïðîñèòü óõâàëó ãîñïîäàðñüêîãî ñóäó ñêàñóâàòè òà çàäîâîëüíèòè êëîïîòàííÿ Ë³âîáåðåæíî¿ ÎÄÏ² ì.Äí³ïðîïåòðîâñüêà ïðî çîáîâ'ÿçàííÿ ãîëîâó ë³êâ³äàö³éíî¿ êîì³ñ³¿/ë³êâ³äàòîðà íàäàòè ïîäàòêîâîìó îðãàíó âèïèñêè ç áàíê³âñüêèõ ðàõóíê³â çà îñòàíí³ òðè ðîêè òà äîêóìåíòè ô³íàíñîâî-ãîñïîäàðñüêî¿ ä³ÿëüíîñò³ ³ áóõãàëòåðñüêîãî îáë³êó çà ïåð³îä ä³ÿëüíîñò³ òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ "Ìåä³êàë Äèñòðèá'þøèí Êîìïàí³".</FONT></P>
<P class="ps5"><FONT class="fs121">Êîëåã³ÿ ñóää³â ä³éøëà âèñíîâêó ïðî íåîáõ³äí³ñòü ïîâåðíåííÿ àïåëÿö³éíî¿ ñêàðãè ç íàñòóïíèõ ï³äñòàâ.</FONT></P>
<P class="ps0"><FONT class="fs120">×àñòèíîþ 3 ñòàòò³ 94 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî äî ñêàðãè äîäàþòüñÿ äîêàçè ñïëàòè ñóäîâîãî çáîðó ïî ñïðàâ³.</FONT></P>
<P class="ps0"><FONT class="fs119"> Çã³äíî ÷.1 ñò.4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ñóäîâèé çá³ð ñïðàâëÿºòüñÿ ó â³äïîâ³äíîìó ðîçì³ð³ â³ä ïðîæèòêîâîãî ì³í³ìóìó äëÿ ïðàöåçäàòíèõ îñ³á, âñòàíîâëåíîãî 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="fs118">          Â³äïîâ³äíî ï.ï. 5 ï. 2 ÷. 2 ñò. 4 Çàêîíó Óêðà¿íè "Ïðî ñóäîâèé çá³ð" ñòàâêà ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè &nbsp;íà óõâàëó ñóäó ñòàíîâèòü 1 ðîçì³ð ïðîæèòêîâîãî ì³í³ìóìó äëÿ ïðàöåçäàòíèõ îñ³á.</FONT></P>
<P class="ps2"><FONT class="fs117">          Ñòàòòåþ 7 Çàêîíó Óêðà¿íè "Ïðî äåðæàâíèé áþäæåò Óêðà¿íè íà 2017 ð." âñòàíîâëåíèé ïðîæèòêîâèé ì³í³ìóì äëÿ ïðàöåçäàòíèõ îñ³á ç 1.01.2017 ð. - 1 600,00 ãðí.</FONT></P>
<P class="ps2"><FONT class="fs116">          Îòæå, çà ïîäàííÿ äàíî¿ àïåëÿö³éíî¿ ñêàðãè ïîäàòêîâèé îðãàí ïîâèíåí áóâ ñïëàòèòè ñóäîâèé çá³ð â ñóì³ 1 600,00 ãðí.</FONT></P>
<P class="ps2"><FONT class="fs115"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñêàðæíèêîì äî àïåëÿö³éíî¿ ñêàðãè íå íàäàíî äîêàç³â ñïëàòè ñóäîâîãî çáîðó.</FONT></P>
<P class="ps2"><FONT class="fs114"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Âîäíî÷àñ, ó ïîäàíîìó êëîïîòàíí³ ñêàðæíèê ïðîñèòü çâ³ëüíèòè éîãî â³ä ñïëàòè ñóäîâîãî çáîðó, îñê³ëüêè â³äñóòí³ñòü äîñòàòíüîãî ô³íàíñóâàííÿ ïîäàòêîâîãî îðãàíó, ÿêèé íàëåæèòü äî ñèñòåìè äåðæàâíèõ îðãàí³â, óíåìîæëèâëþº ñïëàòó ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè.</FONT></P>
<P class="ps2"><FONT class="fs113"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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="fs112"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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="fs111"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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="fs110"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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="fs109"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Çã³äíî ÷.1 ñò.33 ÃÏÊ Óêðà¿íè êîæíà ñòîðîíà ïîâèííà äîâåñòè ò³ îáñòàâèíè, íà ÿê³ âîíà ïîñèëàºòüñÿ ÿê íà ï³äñòàâó ñâî¿õ âèìîã ³ çàïåðå÷åíü.</FONT></P>
<P class="ps2"><FONT class="fs108"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñêàðæíèêîì íå íàäàíî äîêàç³â â ï³äòâåðäæåííÿ éîãî òÿæêîãî ìàòåð³àëüíîãî ñòàíó.</FONT></P>
<P class="ps2"><FONT class="fs107"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Êîëåã³ÿ ñóää³â íå ïðèéìàº äî óâàãè ïîñèëàííÿ ïîäàòêîâîãî îðãàíó íà â³äñóòí³ñòü ô³íàíñóâàííÿ äåðæàâíèõ îðãàí³â, 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="fs106"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Âðàõîâóþ÷è âèêëàäåíå, êëîïîòàííÿ Ë³âîáåðåæíî¿ îá'ºäíàíî¿ äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ &nbsp;ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íå ï³äëÿãàº çàäîâîëåííþ.</FONT></P>
<P class="ps5"><FONT class="fs105">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="fs143"> </FONT></P>
<P class="ps5"><FONT class="fs104">×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="fs103">          Êåðóþ÷èñü ñò. 86, &nbsp;ï. 3 ÷.1 ñò. 97 ÃÏÊ Óêðà¿íè, ñóä,-</FONT></P>
<P class="ps6"><FONT class="fs85">ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps2"><FONT class="fs102">          Â³äìîâèòè Ë³âîáåðåæí³é îá'ºäíàí³é äåðæàâí³é ïîäàòêîâ³ ³íñïåêö³¿ &nbsp;ì.Äí³ïðîïåòðîâñüêà Ãîëîâíîãî óïðàâë³ííÿ &nbsp;ÄÔÑ ó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ ó çàäîâîëåíí³ êëîïîòàííÿ ïðî çâ³ëüíåííÿ â³ä ñïëàòè ñóäîâîãî çáîðó çà ïîäàííÿ àïåëÿö³éíî¿ ñêàðãè íà óõâàëó ãîñïîäàðñüêîãî ñóäó Äí³ïðîïåòðîâñüêî¿ îáëàñò³ â³ä 01.02.2017 ð. ó ñïðàâ³ ¹904/185/17.</FONT></P>
<P class="ps2"><FONT class="fs101"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Àïåëÿö³éíó ñêàðãó &nbsp;ïîâåðíóòè &nbsp;çàÿâíèêîâ³ áåç ðîçãëÿäó.</FONT></P>
<P class="ps2"><FONT class="fs100"> &nbsp;&nbsp;&nbsp;&nbsp;Äîäàòîê &nbsp;(íà àäðåñó &nbsp;ñêàðæíèêà): àïåëÿö³éíà ñêàðãà ç äîäàòêàìè, âñüîãî íà 7 àðêóøàõ.</FONT></P>
<P class="ps2"><FONT class="fs99"> &nbsp;&nbsp;</FONT></P>
<P class="ps2"><FONT class="fs84">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="fs83">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="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;Î.Â.×óñ</FONT></P>
<P><FONT class="fs98"> </FONT></P>
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