-

 

16.02.2009 N 24-
" " "

46


| .1 | .2 | .3 | .4 | .5 | .6 | .7 | .8 | .9 | .10 | .11 | .12 | .13 | .14 | .15 | .16 | .17 | .18 | .19 | .20 | .21 | .22 | .23 | .24 | .25 | .26 | .27 | .28 | .29 | .30 | .31 | .32 | .33 | .34 | .35 | .36 | .37 | .38 | .39 | .40 | .41 | .42 | .43 | .44 | .45 | .46 | .47 | .48 | .49 | .50 | .51 | .52 | .53 | .54 | .55 | .56 | .57 |

+--------------------+-------------------------+---------+----------------+
                                                         
+--------------------+-------------------------+---------+----------------+
      20313 + 20314 + 30109 +                           
              30111 + 30116 + 30117 +                           
                    30122 + 30123 +                              
                    30214 + 30230 + 30231 +                           
                    312 + 313 + 314 +                            
                    315 +  316 + 317 +                           
                    318 + 32901 +  47418                         
                    +  47426                                     
+--------------------+-------------------------+---------+----------------+
    20309 + 20310 + .                              
                     30214 + 30220 +                             
                    30223 + 30601 + 30606 +                           
                    40101 + 40105 + 40106 +                           
                    40107 + 40108 -                              
                    40109 + (40110 - 40111                            
                    <3>) + 40116 + 402 + 403                          
                    ( 40308, 40310,                              
                    40311, 40312, 40313)                              
                    + 404 + 405 + 406 + 407 +                         
                    408 + 409 ( 40907,                           
                    40908) + 410 + 411 + 412                          
                    + 413 + 414 + 415 + 416 +                         
                    417 + 418 + 419 + 420 +                           
                    421 + 422 +  423 +                           
                    425 +  426 +                            
                    427 +  428 +                            
                    429 +  430 +                            
                    431 +  432 +                            
                    433 +  434 +                            
                    435 +  436 +                            
                    437 +  438 +                            
                    439 +  440 + 47401 +                         
                    47409 + .  47418                          
                    + 476 + 47411 + .                              
                     47426                                       
+--------------------+-------------------------+---------+----------------+
          (315 + 316 + 423 + 426 +                          
,      427 + 428 + 429 + 430 +                           
       431 + 432 + 433 + 434 +                           
        435 + 436 + 437 + 438 +                           
      439 + 440)                                  
     ,                              
                                                           
+--------------------+-------------------------+---------+----------------+
  520 + 521 + 522 + 523 +                           
        524 + 52501 - 52503                               
+--------------------+-------------------------+---------+----------------+
,       ( ),                             
                                      
 ,                                
  (IFRS) 5                                     
"                                                      
"                                                              
+--------------------+-------------------------+---------+----------------+
                                           
                                        
                     (.                                
                     3)                                     
+--------------------+-------------------------+---------+----------------+
 (30222 - 30221 <4>) +                             
                    (30227 - 30228) + (30232                          
                    - 30233 <4>) + 303 (                            
                     ) + 304                           
                    (  ,                             
                     30410) + 30603 +                            
                    30604 + (40312 - 40313                            
                    <4>) + (40907 -                                   
                    40908 <4>) + 47403                                
                     + 47405 + 47407 +                                
                    47412 + 47414 + 47416 +                           
                    47419 + 47422 + 504 +                             
                     60301 + 60305 +                             
                    60307 + 60309 + 60311 +                           
                    60313 + 60320 + 60322 -                           
                    .  40109 + 60338                          
                    + 60340 + 60342 + 60344 +                         
                    60348 + 60806 + 61301 +                           
                    61304 + .  47425                          
+--------------------+-------------------------+---------+----------------+
             .  60301                                  
                                                       
                                                       
+--------------------+-------------------------+---------+----------------+
                                              
                                       
        (.                                
                     3)                                     
+--------------------+-------------------------+---------+----------------+
                                    
                    ,                                 
                     "                            
                    "                                
                     "                               
                     "                          
+--------------------+-------------------------+---------+----------------+
                                                    
(                                                              
                                                          
)                                                             
+--------------------+-------------------------+---------+----------------+
     102 - 105                                         
+--------------------+-------------------------+---------+----------------+
    10602                                             
+--------------------+-------------------------+---------+----------------+
    10603 - 10605                                     
                                                          
                                                             
 ,                                                   
                                                     
                                                            
+--------------------+-------------------------+---------+----------------+
      10601                                             
                                                       
+--------------------+-------------------------+---------+----------------+
    107 + 108 - 109 - 705 +                           
 ((706, 707, 708                                  
)             ) - (706,                         
                    707, 708                                
                    )                                           
+--------------------+-------------------------+---------+----------------+
                                     
 (    ,                                 
         " "                         
)                                           
                    "                          
                    ( )"                            
+--------------------+-------------------------+---------+----------------+
                                
        " "                             
 (  "                                 
         (                                  
)            )"                           
L--------------------+-------------------------+---------+-----------------

(),

,

_____ <1>


---------------------+-------------------------+---------+----------------
             
                               
                                                    
                                                        
                                                       
+--------------------+-------------------------+---------+----------------+
    111 + 112 + 113 + 114 +                           
                    115 + 116 + 17201                                 
+--------------------+-------------------------+---------+----------------+
   - (211 + 212 + 213 + 214                          
                    + 215 + 216 + 217 + 218 +                         
                    27201)                                            
+--------------------+-------------------------+---------+----------------+
                                  
 (      " "                              
 ) " "                              
+--------------------+-------------------------+---------+----------------+
     16305 -  25302                         
                                                        
(                                                        
)                                                          
                                                             
                                                           
,                                                        
                                                        
                                                                
+--------------------+-------------------------+---------+----------------+
                                  
 (      "                           
 ) (                                 
       )"  "                            
                                        
                                        
        ,                            
,       "                                    
                                                        
                                                                
+--------------------+-------------------------+---------+----------------+
      131 +  15101 +                         
           15201 +  15203                         
          +  15204 + 16101 +                           
         16102 + 16104 +                              
,           16105 - ( 231 +                              
       24101 +  24201                         
        +  24203 +                              
      24204)                                            
                                                      
+--------------------+-------------------------+---------+----------------+
    - (25101 + 25102 + 25104                          
  +  25105)                                    
                                                          
,                                                      
                                                        
                                                          
                                                        
                                                      
+--------------------+-------------------------+---------+----------------+
      131 +  15101 +                         
           15201 +  15203                         
          +  15204 - (                            
         231 +  24101 +                          
, 24201 +  24203 +                             
          24204)                                      
                                                               
+--------------------+-------------------------+---------+----------------+
     .  131 + .                             
           15101 +  15201                         
          +  15203 +                              
         15204 - ( 231 + .                         
,            24101 +  24201                         
     +  24203 +                              
           24204)                                            
+--------------------+-------------------------+---------+----------------+
     12201 + 15202 + 16103 -                           
          (22101 + 24202 + 25103)                           
                                                            
                                                    
+--------------------+-------------------------+---------+----------------+
     15102 - 24102                                     
                                                            
                                                            
                                                     
+--------------------+-------------------------+---------+----------------+
     12403 + 15103 +                              
          15204 + .  16105                          
          - (22203 + 24103 +                           
        24204 +  25105)                              
                                                             
+--------------------+-------------------------+---------+----------------+
  121 + 12301 +  124                           
                    ( 12403) + 162 +                             
                     163                                         
+--------------------+-------------------------+---------+----------------+
 - (252)                                           
+--------------------+-------------------------+---------+----------------+
 ()                                      
,                             
        (.                                
()       3)                                     
+--------------------+-------------------------+---------+----------------+
 ()                                      
,                                   
       (.                                
  ()  3)                                     
                                                              
+--------------------+-------------------------+---------+----------------+
        16305 -  25302                         
                                                           
 ,                                                   
                                                     
                                                            
+--------------------+-------------------------+---------+----------------+
     16305 -  25302                         
                                                        
(                                                        
)                                                          
 ,                                                   
                                                        
                                                             
+--------------------+-------------------------+---------+----------------+
  .  16305 - .                           
            25302                                       
                                                        
+--------------------+-------------------------+---------+----------------+
  .  124 (                             
              12403) + 13201 + 141 +                            
                     142 + 143 +                            
                    144 + .  15201 +                          
                    .  15203 + .                           
                     15204 +  163 +                         
                    171 + 172 ( 17201) +                         

| .1 | .2 | .3 | .4 | .5 | .6 | .7 | .8 | .9 | .10 | .11 | .12 | .13 | .14 | .15 | .16 | .17 | .18 | .19 | .20 | .21 | .22 | .23 | .24 | .25 | .26 | .27 | .28 | .29 | .30 | .31 | .32 | .33 | .34 | .35 | .36 | .37 | .38 | .39 | .40 | .41 | .42 | .43 | .44 | .45 | .46 | .47 | .48 | .49 | .50 | .51 | .52 | .53 | .54 | .55 | .56 | .57 |