<TITLE>911/3904/15</TITLE>
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<P class="ps15"><FONT class="fs209"> &nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs207"><IMG src="herb.gif" height=90 width=68></FONT></P>
<P class="ps9"><FONT class="fs130">ÃÎÑÏÎÄÀÐÑÜÊÈÉ ÑÓÄ ÊÈ¯ÂÑÜÊÎ¯ ÎÁËÀÑÒ²</FONT></P>
<P class="ps10"><FONT class="fs129"> </FONT></P>
<P class="ps10"><FONT class="fs128">ÓÕÂÀËÀ</FONT></P>
<P class="ps10">"18" êâ³òíÿ 2017 ð.<FONT class="fs127">           &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;          &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT class="fs132">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Ñïðàâà ¹ 911/3904/15 &nbsp;</FONT></P>
<P class="ps2"><FONT class="fs143">çà çàÿâîþ </FONT><FONT class="fs203">Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Ë³ãàë Á³çíåñ Ñîëþøèíñ, ì. Êè¿â (êîä ªÄÐÏÎÓ 33602084) - Êðåäèòîð</FONT></P>
<P class="ps2"><FONT class="fs142">äî</FONT><FONT class="fs202"> Òîâàðèñòâà ç îáìåæåíîþ â³äïîâ³äàëüí³ñòþ Áóä Õàóç, Êè¿âñüêà îáë., Êèºâî-Ñâÿòîøèíñüêèé ð-í, ì. Âèøíåâå (êîä ªÄÐÏÎÓ 35211575) - Áîðæíèê/Áàíêðóò</FONT></P>
<P><FONT class="fs141">ïðî </FONT><FONT class="fs201">áàíêðóòñòâî</FONT></P>
<P class="ps7"><FONT class="fs200">Ñóääÿ &nbsp;Íàð³æíèé Ñ.Þ.</FONT></P>
<P class="ps1"><FONT class="fs199">ïðåäñòàâíèêè ó÷àñíèê³â â ñóäîâå çàñ³äàííÿ íå ç'ÿâèëèñü</FONT></P>
<P class="ps8"><FONT class="fs140">ÂÑÒÀÍÎÂÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs197">16.03.2017 íà âèêîíàííÿ âêàçàíî¿ ïîñòàíîâè ãîñïîäàðñüêèì ñóäîì âèäàíî íàêàç &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 911/3904/15 òà íàä³ñëàíî éîãî ñòÿãóâà÷ó çà öèì íàêàçîì - &nbsp;Óïðàâë³ííþ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè</FONT><FONT class="fs139"> </FONT><FONT class="fs196">ó Êèºâî-Ñâÿòîøèíñüêîìó ðàéîí³ Êè¿âñüêî¿ îáëàñò³.</FONT></P>
<P class="ps6"><FONT class="fs195">03.04.2017 äî ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ íàä³éøëà çàÿâà Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè</FONT><FONT class="fs138"> </FONT><FONT class="fs194">ó Êèºâî-Ñâÿòîøèíñüêîìó ðàéîí³ Êè¿âñüêî¿ îáëàñò³ á/¹, á/ä (âõ. ¹ 6899/17), ÿêîþ ïîâåðíóòî ñóäó âêàçàíèé âèùå âèêîíàâ÷èé äîêóìåíò ç ïîñèëàííÿì íà ïîëîæåííÿ ñò. 15 Çàêîíó Óêðà¿íè Ïðî âèêîíàâ÷å ïðîâàäæåííÿ (ç³ çì³íàìè â³ä 21.12.2016), â³äïîâ³äíî äî ÿêèõ çà ð³øåííÿìè ïðî ñòÿãíåííÿ ñóäîâîãî çáîðó, ïðî íàêëàäåííÿ øòðàôó (ÿê çàñîáó ïðîöåñóàëüíîãî ïðèìóñó) ñòÿãóâà÷åì º Äåðæàâíà ñóäîâà àäì³í³ñòðàö³ÿ Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs193">Âðàõîâóþ÷è íåîáõ³äí³ñòü çä³éñíåííÿ âèïðàâëåííÿ ïîìèëêè â íàêàç³ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ ¹ 911/3904/15 â³ä 16.03.2017, óõâàëîþ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 07.04.2017 ïðèçíà÷åíî â³äïîâ³äíå ñóäîâå çàñ³äàííÿ íà 18.04.2017.</FONT></P>
<P class="ps6"><FONT class="fs192">Â ñóäîâå çàñ³äàííÿ 18.04.2017 â³ä Äåðæàâíî¿ ïîäàòêîâî¿ ³íñïåêö³¿ ó Êèºâî-Ñâÿòîøèíñüêîìó ðàéîí³ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Êè¿âñüê³é îáëàñò³, Óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè</FONT><FONT class="fs137"> </FONT><FONT class="fs191">ó Êèºâî-Ñâÿòîøèíñüêîìó ðàéîí³ Êè¿âñüêî¿ îáëàñò³ òà Äåðæàíî¿ ñóäîâî¿ àäì³í³ñòðàö³¿ Óêðà¿íè ïðåäñòàâíèêè íå ç'ÿâèëèñü.</FONT></P>
<P class="ps6"><FONT class="fs190">Çã³äíî ÷÷. 2-3 ñò. 117 ÃÏÊ Óêðà¿íè ãîñïîäàðñüêèé ñóä, ÿêèé âèäàâ íàêàç, ìîæå çà çàÿâîþ ñòÿãóâà÷à àáî áîðæíèêà âèïðàâèòè ïîìèëêó, äîïóùåíó ïðè éîãî îôîðìëåíí³ àáî âèäà÷³, ÷è âèçíàòè íàêàç òàêèì, ùî íå ï³äëÿãàº âèêîíàííþ, òà ñòÿãíóòè íà êîðèñòü áîðæíèêà áåçï³äñòàâíî îäåðæàíå ñòÿãóâà÷åì çà íàêàçîì. Ãîñïîäàðñüêèé ñóä ðîçãëÿäàº çàÿâó â äåñÿòèäåííèé ñòðîê ó ñóäîâîìó çàñ³äàíí³ ç ïîâ³äîìëåííÿì ñòÿãóâà÷à òà áîðæíèêà ³ âèíîñèòü óõâàëó. Íåÿâêà ñòÿãóâà÷à ³ áîðæíèêà íå º ïåðåøêîäîþ äëÿ ðîçãëÿäó çàÿâè. Äî ðîçãëÿäó çàÿâè ãîñïîäàðñüêèé ñóä ìàº ïðàâî ñâîºþ óõâàëîþ çóïèíèòè ñòÿãíåííÿ çà íàêàçîì, à òàêîæ âèòðåáóâàòè íàêàç.</FONT></P>
<P class="ps6"><FONT class="fs189">Çà òàêèõ îáñòàâèí, äîñë³äèâøè ìàòåð³àëè ñïðàâè ¹ 911/3904/15, ñóä âñòàíîâèâ íàñòóïíå.</FONT></P>
<P class="ps6"><FONT class="fs188">Â³äïîâ³äíî äî àáç. 2 ÷. 4 ñò. 15 Çàêîíó Óêðà¿íè Ïðî âèêîíàâ÷å ïðîâàäæåííÿ (ç³ çì³íàìè â³ä 21.12.2016), çà ð³øåííÿìè ïðî ñòÿãíåííÿ ñóäîâîãî çáîðó, ïðî íàêëàäåííÿ øòðàôó (ÿê çàñîáó ïðîöåñóàëüíîãî ïðèìóñó) ñòÿãóâà÷åì º Äåðæàâíà ñóäîâà àäì³í³ñòðàö³ÿ Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs187">Êð³ì öüîãî, â³äïîâ³äíî äî Ïîñòàíîâè Êàá³íåòó Ì³í³ñòð³â Óêðà¿íè â³ä 04.11.2015 ¹ 892 Äåÿê³ ïèòàííÿ òåðèòîð³àëüíèõ îðãàí³â Äåðæàâíî¿ ô³ñêàëüíî¿ ñëóæáè êðåäèòîðà ó äàí³é ñïðàâ³ - ÄÏ² ó Êèºâî-Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑ ó Êè¿âñüê³é îáëàñò³ áóëî ðåîðãàí³çîâàíî. Çã³äíî ç äîäàòêîì äî ö³º¿ Ïîñòàíîâè ÄÏ² ó Êèºâî-Ñâÿòîøèíñüêîìó ðàéîí³ ÃÓ ÄÔÑ ó Êè¿âñüê³é îáëàñò³ ïåðåéìåíîâàíî òà ðåîðãàí³çîâàíî ó Êèºâî-Ñâÿòîøèíñüêó îáºäíàíó äåðæàâíó ïîäàòêîâó ³íñïåêö³þ Ãîëîâíîãî óïðàâë³ííÿ ÄÔÑ ó Êè¿âñüê³é îáëàñò³ (êîä ªÄÐÏÎÓ 39471029), ùî ï³äòâåðäæóºòüñÿ â³äîìîñòÿìè ç ªäèíîãî äåðæàâíîãî ðåºñòðó þðèäè÷íèõ îñ³á, ô³çè÷íèõ îñ³á-ï³äïðèºìö³â òà ãðîìàäñüêèõ ôîðìóâàíü.</FONT></P>
<P class="ps6"><FONT class="fs186">Ñòàòòåþ 25 ÃÏÊ Óêðà¿íè ïåðåäáà÷åíî, ùî ó ðàç³ ñìåðò³ àáî îãîëîøåííÿ ô³çè÷íî¿ îñîáè ïîìåðëîþ, ïðèïèíåííÿ ä³ÿëüíîñò³ ñóá'ºêòà ãîñïîäàðþâàííÿ øëÿõîì ðåîðãàí³çàö³¿ (çëèòòÿ, ïðèºäíàííÿ, ïîä³ëó, ïåðåòâîðåííÿ), çàì³íè êðåäèòîðà ÷è áîðæíèêà â çîáîâ'ÿçàíí³, à òàêîæ â ³íøèõ âèïàäêàõ çàì³íè îñîáè ó â³äíîñèíàõ, ùîäî ÿêèõ âèíèê ñï³ð, ãîñïîäàðñüêèé ñóä çàëó÷àº äî ó÷àñò³ ó ñïðàâ³ ïðàâîíàñòóïíèêà â³äïîâ³äíî¿ ñòîðîíè àáî òðåòüî¿ îñîáè íà áóäü-ÿê³é ñòàä³¿ ñóäîâîãî ïðîöåñó. Óñ³ ä³¿, â÷èíåí³ â ñóäîâîìó ïðîöåñ³ äî âñòóïó ó ñïðàâó ïðàâîíàñòóïíèêà, îáîâ'ÿçêîâ³ äëÿ íüîãî òàê ñàìî, ÿê âîíè áóëè îáîâ'ÿçêîâ³ äëÿ îñîáè, ÿêó ïðàâîíàñòóïíèê çàì³íèâ.</FONT></P>
<P class="ps6"><FONT class="fs183">Òàêîæ ëèñòîì Äåðæàâíî¿ ñóäîâî¿ àäì³í³ñòðàö³¿ Óêðà¿íè ¹ 11-1027/17 â³ä 10.02.2017 Ïðî ðåêâ³çèòè ðàõóíêó ç ïîñèëàííÿì íà ÷÷. 1 òà 2 ñòàòò³ 3 Çàêîíó Óêðà¿íè Ïðî ãàðàíò³¿ äåðæàâè ùîäî âèêîíàííÿ ñóäîâèõ ð³øåíü ïðî³íôîðìîâàíî ãîñïîäàðñüêèé ñóä Êè¿âñüêî¿ îáëàñò³ ïðî íåîáõ³äí³ñòü íàäñèëàííÿ îðèã³íàë³â âèêîíàâ÷èõ äîêóìåíò³â ïðî ñòÿãíåííÿ ñóäîâîãî çáîðó ç äåðæàâíèõ îðãàí³â äî ÄÑÀ Óêðà¿íè, ÿê ñòÿãóâà÷ó, äëÿ ïîäàëüøîãî ïðåäÿâëåííÿ äëÿ âèêîíàííÿ äî îðãàí³â Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs182">Çã³äíî ÷. 5 ñò. 124 Êîíñòèòóö³¿ Óêðà¿íè ñóäîâ³ ð³øåííÿ óõâàëþþòüñÿ ñóäàìè ³ìåíåì Óêðà¿íè ³ º îáîâ'ÿçêîâèìè äî âèêîíàííÿ íà âñ³é òåðèòîð³¿ Óêðà¿íè.</FONT></P>
<P class="ps6"><FONT class="fs181">Â³äïîâ³äíî äî ïï.1 òà 2 ñòàòò³ 4-5 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè ãîñïîäàðñüê³ ñóäè çä³éñíþþòü ïðàâîñóääÿ øëÿõîì ïðèéíÿòòÿ îáîâ'ÿçêîâèõ äî âèêîíàííÿ íà óñ³é òåðèòîð³¿ Óêðà¿íè ð³øåíü, óõâàë, ïîñòàíîâ. </FONT></P>
<P class="ps6"><FONT class="fs180">Ç àíàë³çó íàâåäåíîãî âèùå çàêîíîäàâñòâà âáà÷àºòüñÿ, ùî âèçíà÷àëüíèì º ôàêò âèêîíàííÿ ñóäîâîãî ð³øåííÿ çîáîâ'ÿçàíîþ ñòîðîíîþ íåçàëåæíî â³ä òîãî, ÿêèé ñàìå îðãàí ìàº âèñòóïàòè íàëåæíèì ñòÿãóâà÷åì çà íàêàçîì ñóäó íà äàíèé ÷àñ.</FONT></P>
<P class="ps6"><FONT class="fs179">Òàêèì ÷èíîì, îñê³ëüêè âñòàíîâëåíèé ïîñòàíîâîþ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 06.04.2016 ó ñïðàâ³ &nbsp;¹ 911/3904/15 îáîâ'ÿçîê ïîäàòêîâîãî îðãàíó ùîäî ñïëàòè ñóäîâîãî çáîðó ó ðîçì³ð³ 2 756 ãðí. 00 êîï. çà ðîçãëÿä ñóäîì êðåäèòîðñüêî¿ çàÿâè ó ñïðàâ³ &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 911/3904/15 íå âèêîíàíî, çìåòîþ äîòðèìàííÿ ïðèíöèïó îáîâ'ÿçêîâîñò³ âèêîíàííÿ ñóäîâîãî ð³øåííÿ, ãîñïîäàðñüêèé ñóä, ç óðàõóâàííÿì ïåðåéìåíóâàííÿ òà ðåîðãàí³çàö³¿ ïîäàòêîâîãî îðãàíó, à òàêîæ âðàõîâóþ÷è çì³íó êîìïåòåíòíîãî îðãàíó íà çä³éñíåííÿ â³äïîâ³äíîãî ñòÿãíåííÿ, âèð³øèâ âèïðàâèòè ïîìèëêó â íàêàç³ ãîñïîäàðñüêîãî ñóäó &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;¹ 911/3904/15 â³ä 16.03.2017, âèêëàâøè çàõîäè ïðèìóñîâîãî âèêîíàííÿ ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 06.04.2016 ó ñïðàâ³ ¹ 911/3904/15 â íàñòóïí³é ðåäàêö³¿:</FONT></P>
<P class="ps4"><FONT class="fs136">Ðåêâ³çèò ðàõóíêà äëÿ çàðàõóâàííÿ äî äåðæàâíîãî áþäæåòó íàäõîäæåíü:</FONT></P>
<TABLE cellspacing=0 px class="tsfirst">
<TR><TD width="42 %" class="tds36"><P><FONT class="fs176">îòðèìóâà÷ êîøò³â:</FONT></P></TD><TD width="58 %" class="tds36"><P><FONT class="fs175">ÃÓÊ ó ì. Êèºâ³ / ì. Êè¿â / 22030106;</FONT></P></TD></TR>
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<TR><TD width="42 %" class="tds37"><P class="ps14"><FONT class="fs174">êîä çà ªÄÐÏÎÓ:</FONT></P></TD><TD width="58 %" class="tds37"><P><FONT class="fs173">37993783;</FONT></P></TD></TR>
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<TR><TD width="42 %" class="tds38"><P class="ps14"><FONT class="fs172">áàíê îòðèìóâà÷à:</FONT></P></TD><TD width="58 %" class="tds38"><P><FONT class="fs171">Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì. Êèºâ³;</FONT></P></TD></TR>
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<TR><TD width="42 %" class="tds39"><P class="ps14"><FONT class="fs170">êîä áàíêó îòðèìóâà÷à:</FONT></P></TD><TD width="58 %" class="tds39"><P><FONT class="fs169">820019;</FONT></P></TD></TR>
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<TR><TD width="42 %" class="tds41"><P class="ps14"><FONT class="fs166">êîä êëàñèô³êàö³¿ äîõîä³â áþäæåòó:</FONT></P></TD><TD width="58 %" class="tds41"><P><FONT class="fs165">22030106</FONT></P></TD></TR>
<P class="ps5"><FONT class="fs164">Íà ï³äñòàâ³ âèêëàäåíîãî, êåðóþ÷èñü ñò. 25, 86 òà 117 Ãîñïîäàðñüêîãî ïðîöåñóàëüíîãî êîäåêñó Óêðà¿íè, ñóä </FONT></P>
<P class="ps6"><FONT class="fs163">                                                            </FONT><FONT class="fs135"> ÓÕÂÀËÈÂ:</FONT></P>
<P class="ps6"><FONT class="fs161">2. Âèïðàâèòè ïîìèëêó â íàêàç³ ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ ¹ 911/3904/15 â³ä 16.03.2017, âèêëàâøè çàõîäè ïðèìóñîâîãî âèêîíàííÿ ïîñòàíîâè ãîñïîäàðñüêîãî ñóäó Êè¿âñüêî¿ îáëàñò³ â³ä 06.04.2016 ó ñïðàâ³ ¹ 911/3904/15 â íàñòóïí³é ðåäàêö³¿:</FONT></P>
<P class="ps6"><FONT class="fs159">Ùîäî íàëåæíîãî ñòÿãóâà÷à òà ðåêâ³çèòó ðàõóíêà äëÿ çàðàõóâàííÿ äî äåðæàâíîãî áþäæåòó íàäõîäæåíü çàçíà÷èòè â³ðíî:</FONT></P>
<P class="ps4"><FONT class="fs134">Ðåêâ³çèò ðàõóíêà äëÿ çàðàõóâàííÿ äî äåðæàâíîãî áþäæåòó íàäõîäæåíü:</FONT></P>
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<TR><TD width="42 %" class="tds54"><P><FONT class="fs157">îòðèìóâà÷ êîøò³â:</FONT></P></TD><TD width="58 %" class="tds54"><P><FONT class="fs156">ÃÓÊ ó ì. Êèºâ³ / ì. Êè¿â / 22030106;</FONT></P></TD></TR>
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<TR><TD width="42 %" class="tds55"><P class="ps14"><FONT class="fs155">êîä çà ªÄÐÏÎÓ:</FONT></P></TD><TD width="58 %" class="tds55"><P><FONT class="fs154">37993783;</FONT></P></TD></TR>
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<TR><TD width="42 %" class="tds56"><P class="ps14"><FONT class="fs153">áàíê îòðèìóâà÷à:</FONT></P></TD><TD width="58 %" class="tds56"><P><FONT class="fs152">Ãîëîâíå óïðàâë³ííÿ Äåðæàâíî¿ êàçíà÷åéñüêî¿ ñëóæáè Óêðà¿íè ó ì. Êèºâ³;</FONT></P></TD></TR>
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<TR><TD width="42 %" class="tds57"><P class="ps14"><FONT class="fs151">êîä áàíêó îòðèìóâà÷à:</FONT></P></TD><TD width="58 %" class="tds57"><P><FONT class="fs150">820019;</FONT></P></TD></TR>
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<TABLE cellspacing=0 px class="tslast">
<TR><TD width="42 %" class="tds59"><P class="ps14"><FONT class="fs147">êîä êëàñèô³êàö³¿ äîõîä³â áþäæåòó:</FONT></P></TD><TD width="58 %" class="tds59"><P><FONT class="fs146">22030106.</FONT></P></TD></TR>
<P class="ps12"><FONT class="fs145">3. Êîï³þ óõâàëè íàä³ñëàòè ó÷àñíèêàìè ñóäîâîãî ïðîâàäæåííÿ.</FONT></P>
<P class="ps10"><FONT class="fs126">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;Ñ.Þ. Íàð³æíèé</FONT></P>
<P><FONT class="fs114"> </FONT></P>