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16.02.2009 N 24-
" " "

45


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                 ___% - ___%.    
                   ()  1 
                ,    
                 ()  ____  .
              -       () 
                  .     
                    ___%   
                ,    
                  ______  .
              -     
                 __%    .  
                  ()  1  ,
                    
                ()  _______  .
              -      ___%  
                 .     
                ()  _____  , 
                   
                ()  ________  .
              -      ___% - ___% 
                  .   
                 ()  1  , 
                   
                ()  _______  .
              -      ___% - ___%. 
                   ()  1
                 ,   
                  ()  _____  .





2

"

"


(),

,

<1>


---------------------+-------------------------+---------+----------------
             
                               
                                                    
                                                        
                                                       
+--------------------+-------------------------+---------+----------------+
                                                                 
+--------------------+-------------------------+---------+----------------+
   202 + 30102 + 30104 +                             
       30106 + 30110 + 30114 +                           
                    30118 + 30119 + 30125 +                           
                    30208 + 30210 + 30213 +                           
                    30215 + 30224 + 304 (                           
                     ) - (30126                         
                    + 30226 + 30410)                                  
+--------------------+-------------------------+---------+----------------+
 30202 + 30204 + 30211                             
                                                        
 (                                                   
)                                                               
+--------------------+-------------------------+---------+----------------+
 ,  501 ( 50118, 50120,                          
       50121) -  50120 +                            
         50121 +  50505                         
      + 506 ( 50618,                               
      50620, 50621) -                              
                    50620 +  50621 -                             
                    ( 50507)                                     
+--------------------+-------------------------+---------+----------------+
 ,  50118 - .  50120                          
       + .  50121 +                              
        50618 - .  50620                          
      + .  50621                                
  ,                                                   
                                                         
                                                           
                                                             
+--------------------+-------------------------+---------+----------------+
     20315 + 20316 +                              
              20317 +  20318 + 319                         
                    + 320 ( 32015) + 321                         
                    ( 32115) + 322                               
                    ( 32211) + 323                               
                    ( 32311) + 324                               
                    ( 32403) + 32902 +                           
                    514 ( 51408, 51409,                          
                    51410) + 518 (                               
                    51808, 51809, 51810) +                            
                      51408,                               
                    51409, 51808, 51809 +                             
                     20319 +  20320                         
                    + 325 ( 32505) +                             
                     47427 - (                              
                    20321 + 32015 + 32115 +                           
                    32211 + 32311 + 32403 +                           
                    32505 + 51410 + 51810)                            
+--------------------+-------------------------+---------+----------------+
            20311 + 20312 + .                              
          20317 + .                           
       20318 +  40109 +                             
                    (40111 - 40110 <2>) +                             
                    40308 + 40310 + 441                               
                    ( 44115) + 442                               
                    ( 44215) + 443                               
                    ( 44315) + 444                               
                    ( 44415) + 445                               
                    ( 44515) + 446                               
                    ( 44615) + 447                               
                    ( 44715) + 448                               
                    ( 44815) + 449                               
                    ( 44915) + 450                               
                    ( 45015) + 451                               
                    ( 45115) + 452                               
                    ( 45215) + 453                               
                    ( 45315) + 454                               
                    ( 45415) + 455                               
                    ( 45515) + 456                               
                    ( 45615) + 457                               
                    ( 45715) + 458                               
                    ( 45818) + 460                               
                    ( 46008) + 461                               
                    ( 46108) + 462                               
                    ( 46208) + 463                               
                    ( 46308) + 464                               
                    ( 46408) + 465                               
                    ( 46508) + 466                               
                    ( 46608) + 467                               
                    ( 46708) + 468                               
                    ( 46808) + 469                               
                    ( 46908) + 470                               
                    ( 47008) + 471                               
                    ( 47108) + 472                               
                    ( 47208) + 473                               
                    ( 47308) +                                   
                     47402 + 47410                               
                    + 512 ( 51208,                               
                    51209, 51210) + 513                               
                    ( 51308, 51309,                              
                    51310) + 515 (                               
                    51508, 51509, 51510) +                            
                    516 ( 51608, 51609,                          
                    51610) + 517 (                               
                    51708, 51709, 51710) +                            
                    519 ( 51908, 51909,                          
                    51910) +                               
                    51208, 51209, 51308,                              
                    51309, 51508, 51509,                              
                    51608, 51609, 51708,                              
                    51709, 51908, 51909 +                             
                    60315 + .  20319                          
                    + .  20320 +                              
                    40311 + 459 ( 45918)                         
                    + .  47427 -(.                         
                     20321 + 44115 +                             
                    44215 + 44315 + 44415 +                           
                    44515 + 44615 + 44715 +                           
                    44815 + 44915 + 45015 +                           
                    45115 + 45215 + 45315 +                           
                    45415 + 45515 + 45615 +                           
                    45715 + 45818 + 45918 +                           
                    46008 + 46108 + 46208 +                           
                    46308 + 46408 + 46508 +                           
                    46608 + 46708 + 46808                             
                    + 46908 + 47008 + 47108 +                         
                    47208 + 47308 +                              
                    47425 + 51210 + 51310 +                           
                    51510 + 51610 + 51710 +                           
                    51910 +  60324)                              
+--------------------+-------------------------+---------+----------------+
 ,  502 ( 50218, 50219,                          
   50220, 50221) -                              
          50220 +  50221 +                             
                     50505 + 507 (                          
                    50718, 50719, 50720,                              
                    50721) -  50720 +                            
                     50721 - (                              
                    50219 +  50507 +                             
                     50719)                                      
+--------------------+-------------------------+---------+----------------+
 ,  50218 - .  50220                          
   + .  50221 +                              
 ,        50718 - .  50720                          
       + .  50721 -                              
         (.  50219 + .                          
            50719)                                      
+--------------------+-------------------------+---------+----------------+
 ,  503 ( 50318, 50319)                          
      + .  50505 -                              
           ( 50319 + .                          
                    50507)                                            
+--------------------+-------------------------+---------+----------------+
 ,  50318 - .  50319                          
                                                        
,                                                            
                                                         
                                                           
                                                             
+--------------------+-------------------------+---------+----------------+
         601 ( 60105) + 602                           
     ( 60206) - (60105 +                          
 <2>     60206)                                            
+--------------------+-------------------------+---------+----------------+
       60401 +  60404                         
        -  60405                                     
+--------------------+-------------------------+---------+----------------+
 , ( ),                             
                               
"                                
"             (IFRS) 5                                     
+--------------------+-------------------------+---------+----------------+
,   ( ),                             
 ,                                   
                             
"     (IFRS) 5                                     
"                                                              
+--------------------+-------------------------+---------+----------------+
    .  60401 + .                           
                     60404 + 607 + 60804                         
                    - (606 + 60805) - .                            
                     60405                                       
+--------------------+-------------------------+---------+----------------+
      60901 - 60903                                     
                                                                
+--------------------+-------------------------+---------+----------------+
    60302                                       
                                                     
+--------------------+-------------------------+---------+----------------+
                                     
                                           
                     (.                                
                     3)                                     
+--------------------+-------------------------+---------+----------------+
        20302 + 20303 + 20305 +                           
                    20308 + 204 + (30221 -                            
                    30222 <3>) + (30233 -                             
                    30232 <3>) + 303 (                              
                     ) + 30602                          
                    +  40109 + (40313 -                          
                    40312 <3>) + (40908 -                             
                    40907 <3>) + .                            
                    47402 + 47404 + 47406 +                           
                    47408 + 47413 + 47415 +                           
                    47417 + 47420 + 47423 +                           
                    47701 + 47801 + 47802 +                           
                    47803 + 47901 + 50905 +                           
                    .   51208,                          
                    51209, 51308, 51309,                              
                    51408, 51409, 51508,                              
                    51509, 51608, 51609,                              
                    51708, 51709, 51808,                              
                    51809, 51908, 51909 +                             
                    .  60302 + 60306                          
                    + 60308 + 60310 + 60312 +                         
                    60314 + 60323 + 60337 +                           
                    60339 + 60341 + 60343 +                           
                    61401 + 61403 + 60347 +                           
                    610 - (30607 +                               
                    47425 + 47702 + 47804 +                           
                    47902 + 50908 + .                              
                     60324)                                      
+--------------------+-------------------------+---------+----------------+
                                         
                    ,                                 
                     "                          
                      "                                
                                                     
                    " "                                   

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