Невиплачені дивіденди і безповоротна фіндопомога

11

sse i?aaeeueii ?ic?aooaaoe no?iee iiciaii? aeaaiino? uiaei iaaeiea/aieo,
a oi/i?oa — iaaeo?aaoaaieo aeea?aeaiae?a oa a yeeo aeiaaeeao oe? noie
a?aeiineoe aei aaciiai?ioii? o?iainiai? aeiiiiiae, ?icaeyiaii o noaoo?.
Oae? ieoaiiy aeieeathoue iaiaeii?aciai, a caeiiiaeaanoai iaaeinoaoiuei
?o ?ice?eaa?. E??i oiai, oaciai iaaaaea?ii iniaeeaino? iiiaeaoeoaaiiy
aeea?aeaiae?a o oiio aeiaaeeo, eiee aeoe?iia? ana-oaee ca ieie c’yaeany.

Ui ?iaeoe c iaaeo?aaoaaieie aeea?aeaiaeaie?

O neooaoe??, eiee aeoe?iia?e (o/anieee) i?inoi ia caae?athoue
ia?aoiaaieo ?i aeea?aeaiae?a, iiaeooue iieieoeny aooaaeoa?e AO, AAO,
OcIA oiui. A “iaaeenoeeie?iiaaieie” aeoe?iia?aie (o/anieeaie) iiaeooue
aooe, i?ei??ii, o?ciniae, ye? ia /an aeieaoe aeea?aeaiae?a ia
ia?aaoaathoue a Oe?a?i?, ia ciathoue i?i ?o aeieaoo oa ?i. E??i oiai,
oaeeo aeoe?iia??a (o/aniee?a) iiaea aooe aaaaoi, a oiio caaaeueia noia
iaaeo?aaoaaieo aeea?aeaiae?a oaae iiaea aooe /eiaea.

?icaeyiaii aeaa niiniae ae??oaiiy aeie? iiae?aieo aeea?aeaiae?a:

1) ia?aaeaoe eiooe ia i?aenoaa? no.537 OeE o aeaiiceo iioa??ono, yeee ?
caeiaoueny ?o iiaeaeueoith “?icaea/ath”. Aeey i?aei?e?inoaa oea
icia/aoeia, ui aeea?aeaiaee aiii aeieaoeei;

2) caeeoeoe oe? eiooe o i?aei?e?inoaa ? ei?enooaaoeny ieie oaeoe/ii
aacno?ieiai, aaeaea iaaeo?aaoaai? aeea?aeaiaee “caaenathoue”, ye
i?aaeei, iaaeiaai.

I?e canoinoaaii? aa??aioa 2 iiaea aeieeiooe i?iaeaia, yea e?e?oueny o
ii?iao Caeiio i?i i?eaooie.

Ui eaaea Caeii i?i i?eaooie

Aaciiai?ioiith o?iainiaith aeiiiiiaith ?, cie?aia, noia caai?aiaaiino?
ieaoieea iiaeaoeo ia?aae ?ioith th?eaee/iith /e o?ce/iith iniaith, ui
caeeoeeany ianoyaiooith i?ney cae?i/aiiy no?ieo iiciaii? aeaaiino?. A
noie aaciiai?ioii? o?iainiai? aeiiiiiae, io?eiai? ieaoieeii iiaeaoeo a
ca?oiiio ia??iae?, aeeth/athoueny aei neeaaeo AAe oaeiai ieaoieea (aeea.
ii.1.22.1, aac.2 ii.4.1.6. Caeiio).

Iiaeaoe?aoe?, ia?aa??yth/e e?aaeeoi?nueeo caai?aiaai?noue uiaei
ia?aaeuaiiy /ano ?? ?nioaaiiy iiiaae no?iee iiciaii? aeaaiino?,
iaia’yceiai caa?oathoue oaaao ia noie iaaeo?aaoaaieo aeea?aeaiae?a. ?
/anoi oae? noie i?ney cae?i/aiiy o?e??/iiai oa?i?io c /ano iaieioaiiy ?o
aei aeieaoe i?e??aiththoue aei aaciiai?ioii? o?iainiai? aeiiiiiae. Iaei
oiai, oae naii ?ieiee aaaaeathoue e aooaaeoa?e — ? naiino?eii
ia?aoiaothoue iiaeaoie. I?ioa o a?eueoino? aeiaaee?a aiai?eoe i?i
cae?i/aiiy no?ie?a iiciaii? aeaaiino? oa aeieeiaiiy aaciiai?ioii?
o?iainiai? aeiiiiiae ca iaaeo?aaoaaieie aeea?aeaiaeaie iaia? i?aenoaa.

Oiiae, ca yeeo ia aeieea? aaciiai?ioii? o?iaeiiiiiae

Iae?aco caa?oa?ii oaaao /eoa/?a, ui a?aeiia?aeii aei ii.4.1.6. Caeiio
i?i i?eaooie aeieeiaiiy aaciiai?ioii? o?iaeiiiiiae iia’ycaia ?c
cae?i/aiiyi no?ie?a iiciaii? aeaaiino?. Oiio nia?oo ne?ae c’ynoaaoe, c
yei? naia aeaoe ii/eia?oueny a?aee?e no?ieo iiciaii? aeaaiino?.

Caa?i?iiny aei /.1 no.261 OeE, ca?aeii c yeith “ia?aa?a iiciaii?
aeaaiino? ii/eia?oueny a?ae aeiy, eiee iniaa aeia?aeaeany aai iiaea
aeia?aeaoeny i?i ii?ooaiiy naiai i?aaa aai i?i iniao, yea eiai
ii?ooeea”. Oiaoi iaa?ae’?iiith oiiaith ii/aoeo ia?aa?ao no?ieo iiciaii?
aeaaiino? ? nai oaeo i?aaiii?ooaiiy.

sseui ca ??oaiiyi caniiaiee?a aeea?aeaiaee aeiea/othoueny /a?ac eano
i?aei?e?inoaa, oi iaiao?aeiith oiiaith ?o aeieaoe aoaea yaea aeoe?iia??a
(o/aniee?a). Oiaoi aei aeeiiaiiy e?aaeeoi?ii (aeoe?iia?ii, o/anieeii)
cacia/aieo ae?e ai?aeiee (i?aei?e?inoai) ia ciiaea aeeiiaoe a?ioiaiai
ciaia’ycaiiy iaoiiaeaiei niiniaii.

I?eeeaae 1. Caaaeuei? cai?e aeoe?iia??a AO “Iao ae?i” i?eeiyee ??oaiiy
i?i aeieaoo aeea?aeaiae?a ca ?acoeueoaoaie ae?yeueiino? 2007 ?ieo. O
i?ioieie? cai??a, cie?aia, aoei iaoiiaeaii:

— oa?i?ie aeieaoe aeea?aeaiae?a;

— oi/ia i?noea aeieaoe aeea?aeaiae?a (i. Euea?a, aoe. Neo?anueea, 4,
e?i.25, eana i?aei?e?inoaa);

— /an aeieaoe (c 03.03. 2008 ?. aei 14.03. 2008 ?. c 9.00 aei 18.00).

Iacaaaeath/e ia oa, ui an?o aeoe?iia??a eenoaie aoei iia?aeiieaii i?i
oa?i?ie oa i?noea aeieaoe aeea?aeaiae?a, aeaye? o anoaiiaeai? oa?i?ie ia
c’yaeeeny aei eane AO aeey ?o io?eiaiiy. sseui ae oe? iniae caa?iooueny
aei eane AO, aea ?oiy aeiiaa uiaei aeieaoe aeea?aeaiae?a ia aoaea
caaeiaieaia, c ianooiiiai aeiy ?icii/ia na?e a?aee?e oa?i?i iiciaii?
aeaaiino? o o?e ?iee.

Ioaea, /e ii?ooeei o oe?e neooaoe?? i?aei?e?inoai i?aaa naiai
aeoe?iia?a, yeee i?ioyaii iia?aeiieaiiai eiio ia??iaeo ia caa?aa a?io??
I/aaeaeii, ui i?. Oiae ? ia ii/eia?oueny a?aee?e no?ieo ia caoeno
oeueiai i?aaa, yeee ae ia aoa anoaiiaeaiee no?ie ia aeieaoo
aeea?aeaiae?a.

Oaea neooaoe?y iaceaa?oueny “i?ino?i/aiiyi e?aaeeoi?a”. Oae, ca?aeii c?
no.613 OeE, e?aaeeoi? (o iaoiio aeiaaeeo — aeoe?iia?) aaaaea?oueny
oaeei, ui i?ino?i/ea, yeui a?i ia a/eiea ae?e, ye? anoaiiaeai?
aeiaiai?ii, aeoaie oeea?eueiiai caeiiiaeaanoaa /e aeieeaathoue c? noo?
ciaia’ycaiiy aai cae/a?a ae?eiaiai ia?ao, aei a/eiaiiy yeeo ai?aeiee (o
iaoiio aeiaaeeo — ai?oaio) ia i?a aeeiiaoe naiai iaia’yceo.

A?aeiia?aeii aei /.2 no.613 OeE, ia ia??iae i?ino?i/aiiy e?aaeeoi?a
iiaea a?aeno?i/oaaoeny ? aeeiiaiiy ciaia’ycaiiy ai?aeieeii (e??i
aeiaaeeo, yeui ia aoei i?iaaaeaii aeeiiaiiy o aeaiiceo iioa??ona (no.537
OeE).

I?ino?i/aiiy e?aaeeoi?a cae?i/eoueny o ?ac? caa?iaiiy aeoe?iia?a aei
eane i?aei?e?inoaa, yea ia oe?e i?aenoaa? ia? aeieaoeoe iaeaaei?
aeea?aeaiaee. sseui ae ai?oaio ?o ia aeieaoeoue, oi c aeiy, ianooiiiai
ca aeiai iacaaeiaieaiiy aeiiae aeoe?iia?a, ?icii/ia na?e ia?aa?a iiciaia
aeaai?noue, yea noaiiaeoue o oeueiio ?ac? o?e ?iee.

Oe?eeii iiaeeeaa neooaoe?y, eiee AO iaieioo? i?i aeieaoo aeea?aeaiae?a
aac cacia/aiiy no?ieo aeieaoe. Oiae? ca?aeii c /.2 no.530 OeE aeey
ia/eneaiiy iiciaii? aeaaiino? ae?yoeia i?aaeei, ia?aaeaa/aia /.2 no.530
OeE: yeui no?ie (oa?i?i) aeeiiaiiy ai?aeieeii iaia’yceo ia anoaiiaeaii,
e?aaeeoi? ia? i?aai aeiaaaoe eiai aeeiiaiiy o aoaeue-yeee /an. Ai?aeiee
iiaeiai aeeiiaoe oaeee iaia’ycie o naieaeaiiee no?ie c aeiy
i?aae’yaeaiiy aeiiae, yeui iaia’ycie iaaaeiiai aeeiiaiiy ia aeieeaa? c
aeiaiai?o aai aeo?a oeea?eueiiai caeiiiaeaanoaa. Oiio yeui aeoe?iia?o ia
eiai aeiiao o naieaeaiiee oa?i?i ia aoei aeiea/aii aeea?aeaiae?a, oi
aaea c ianooiiiai (ainueiiai) aeiy ?icii/iaoueny a?aee?e no?ieo iiciaii?
aeaaiino?.

I?eeeaae 2. Caaaeuei? cai?e AO “Aania” i?eeiyee ??oaiiy i?i aeieaoo
aeea?aeaiae?a ca ?acoeueoaoaie ae?yeueiino? oiaa?enoaa o 2007 ?ioe?. O
i?ioieie? a?aeiia?aeieo cai??a ia aeacaii oa?i?i?a aeieaoe
aeea?aeaiae?a.

Aea o i?ioieie? iaoiiaeaii, ui aeea?aeaiaee aeiea/othoueny o?ciniaai ca
aae?anith: i. Euea?a, aoe. Neo?anueea, 4, e?i.25, o ean? i?aei?e?inoaa,
a aeoe?iia?ai-th?iniaai — ca ienueiiaith cayaith ?c cacia/aiiyi
aaie?anueeeo ?aea?ceo?a. Ciaia’ycaiiy ai?oaioa uiaei aeieaoe
aeea?aeaiae?a aoaea o oeueiio aeiaaeeo i?ino?i/aiei c ainueiiai aeiy
a?ae ienueiiaiai caa?iaiiy o/anieea (oaeoe/iiai caa?iaiiy
aeoe?iia?a-o?ciniae aei eane i?aei?e?inoaa).

Oaeei /eiii, aei caa?iaiiy aeoe?iia?a no?ie iiciaii? aeaaiino? ia iiaea
?icii/aoe naiai ia?aa?ao. I?ioa aeey oeueiai iio??aii, uia o noaooo? /e
oi/a a o ??oaii? i?i aeieaoo aeea?aeaiae?a iaoiiaethaaany niin?a ?o
aeieaoe o aio?aeia?e oi?i? /a?ac eano i?aei?e?inoaa, aea ca oiiae
caa?iaiiy aei ia? aeoe?iia??a. Iiaeia ia?aaeaa/eoe e ?ioee (iai?eeeaae
aacaio?aeiaee) niin?a aeieaoe, aea ciiao ae oaee, yeui aeoe?iia?
caa?iaoueny c a?aeiia?aeiith cayaith, cacia/eaoe o i?e aaie?anuee? /e
iiooia? ?aea?ceoe. Oiae? ?c cae?i/aiiyi a?aie/iiai no?ieo ia aeieaoo
aeea?aeaiae?a aoaea i?ino?i/aiiy e?aaeeoi?a, a ia ii/aoie no?ieo
iiciaii? aeaaiino?.

Eiee aeieea? aaciiai?ioia o?iainiaa aeiiiiiaa

Ca iaaieo oiia a?aee?e iiciaii? aeaaiino? iiaea ?icii/aoeny aac
caa?iaiiy aeoe?iia?a (o/anieea). C oeueiai i?eaiaeo AeIAO o eeno? a?ae
01.11. 2006 ?. N 20320/7/15-0317 cacia/a?: “sseui ieaoiee iiaeaoeo ia
aeeiio? na?e iaia’ycie uiaei aeieaoe aeea?aeaiae?a /a?ac ia caeaaei?
a?ae aeoe?iia?a ianoaaeie, /ei ii?ooo? i?aaa oaeiai aeoe?iia?a, oi oaea
iaaeieaoa i?ecaiaeeoue aei ii/aoeo ia?aa?ao no?ieo iiciaii? aeaaiino?, a
a iiaeaoeiaiio ia??iae?, ia yeee i?eiaaea? cae?i/aiiy oeueiai no?ieo,
noia iaaeiea/aieo aeea?aeaiae?a iaaoaa? noaoono aaciiai?ioii? o?iainiai?
aeiiiiiae ? i?aeiaaea? i?ae ae?th aacaoeo ae?oaiai ii.4.1.6. i.4.1. no.4
Caeiio”.

Eaeaoueny i?i neooaoe??, eiee iaia’ycie ai?oaioa aeeiiaoe ciaia’ycaiiy
ia i?ea’ycaiee aei ae?e e?aaeeoi?a (aeoe?iia?a, o/anieea).

I?eeeaae 3. Aeoe?iia?ia oiaa?enoai “Iaae?y” ia aeieaoeei o no?ie
aeea?aeaiaee ia ?ic?aooieia? ?aooiee aeoe?iia??a, oi/a o ??oaii?
caaaeueieo cai??a aoee cacia/ai? a?aeiia?aei? ?aooiee oa no?ie, i?ioyaii
yeiai oiaa?enoai ioneei a oea c?iaeoe.

O oae?e neooaoe?? ii?ooaiiy i?aaa aeoe?iia?a ia? i?noea c ianooiiiai
aeiy i?ney inoaiiueiai aeiy no?ieo aeieaoe. A ioaea, naia c oeueiai aeiy
? a?ae?aoiaoaaoeiaoueny no?ie iiciaii? aeaaiino? (3 ?iee).

I?eeeaae 4. OcIA “Eiein” iaieineei i?i aeieaoo aeea?aeaiae?a, cacia/eaoe
ia??iae, aea ia aeacaaoe i?noey aeieaoe aeea?aeaiae?a. O oaeiio ?ac?
aoaea iiieeeith OcIA aaaaeaoe, ui o/aniee iiaeiai c’yaeoeny aei eane
i?aei?e?inoaa. Ca?aeii c i.4 no.532 OeE, yeui i?noea aeeiiaiiy a?ioiaiai
ciaia’ycaiiy ia iiaiaeaeaii noi?iiaie, aeeiiaiiy i?iaaaeeoueny ca
i?noeai i?iaeeaaiiy e?aaeeoi?a (oiaoi o/anieea).

Oaeei /eiii, no?ie iiciaii? aeaaiino? ii/iaoueny c ianooiiiai aeiy ca
inoaii?i aeiai ia??iaeo aeieaoe aeea?aeaiae?a.

Ioaea:

1) yeui aeea?aeaiaee ia aoee aeiea/ai? aeoe?iia?o (o/anieeo) o ca’yceo c
a?aenooi?noth aeiiae oaeiai aeoe?iia?a uiaei ?o aeieaoe, oi iaia?
ii/aoeo ia?aa?ao iiciaii? aeaaiino? — ?, a?aeiia?aeii, ?? nieeao. Oiaoi
noia ia io?eiaieo aeoe?iia?ii (o/anieeii) aeea?aeaiae?a ia aaaaea?oueny
aaciiai?ioiith o?iaeiiiiiaith oa ia aeeth/a?oueny aei neeaaeo AAe
ieaoieea iiaeaoeo ia i?aenoaa? ii.4.1.6. Caeiio i?i i?eaooie;

2) yeui ae oiaa?enoai ia aeeiio? naiai iaia’yceo uiaei aeieaoe
aeea?aeaiae?a /a?ac ia caeaaei? a?ae aeoe?iia?a (o/anieea) ianoaaeie,
/ei ii?ooo? i?aaa oaeiai aeoe?iia?a (o/anieea), oi oaea iaaeieaoa
i?ecaiaeeoue aei ii/aoeo ia?aa?ao no?ieo iiciaii? aeaaiino?, a a
iiaeaoeiaiio ia??iae?, ia yeee i?eiaaea? cae?i/aiiy oeueiai no?ieo, noia
iaaeiea/aieo aeea?aeaiae?a iaaoaa? noaoono aaciiai?ioii? o?iaeiiiiiae ?
aeeth/a?oueny aei AAe. O aooaaeoa?nueeiio iae?eo nienaiiy i?ino?i/aieo
aeea?aeaiae?a a?aeia?aaeathoue caienii ca aeaaaoii ?aooiea 671 oa
e?aaeeoii ?aooiea 746 “?io? aeioiaee a?ae cae/aeii? ae?yeueiino?”. Aei
?a/?, o iiaeaoeiaiio iae?eo noio i?ino?i/aieo aeea?aeaiae?a, cie?aia
aeey o?cin?a, a?aeiinyoue aei neeaaeo AAe ca i?ionii oo?eiaiiai oa
ia?a?aoiaaiiai i?ae /an ?o ia?aooaaiiy IAeOI. Oea ciaioo? ?o noio, a
ioaea, ? noio caai?aiaaiino? ca ieie, a?aeiia?aeii aei ii?i i.9.3 Caeiio
i?i aeioiaee.

sseui ca aeea?aeaiaeaie i?eeoee…

Iaaaaea?ii ei?ioei iniiai? i?eioeeie iiiaeaoeoaaiiy, yeui aeoe?iia?e
(o/anieee) ana-oaee c’yaeeeny ca aeea?aeaiaeaie aei cae?i/aiiy oa?i?io
iiciaii? aeaaiino?. Ioaea, a?aeiia?aeii aei ii.7.8.2 Caeiio i?i
i?eaooie, ai?oaio, ui i?eeia? ??oaiiy i?i aeieaoo aeea?aeaiae?a nai?i
aeoe?iia?ai (aeanieeai, o/anieeai), iiaeiai ia?aooaaoe oa nieaoeoe aei
athaeaeaoo aaainiaee aianie c iiaeaoeo ia i?eaooie o ?ici??? 25%,
ia?aoiaaiee ia noio aeea?aeaiae?a, i?ecia/aieo aeey aeieaoe, aac
ciaioaiiy noie oaei? aeieaoe ia noio oaeiai iiaeaoeo. Cacia/aiee aianie
aiineoueny aei athaeaeaoo aei/aai iaeii/anii c aeieaoith aeea?aeaiae?a.
Oaeei /eiii, yeui aaainiaee aianie c iiaeaoeo ia i?eaooie ia aoei
niea/aii, oi eiai ne?ae nieaoeoe. Uii?aaaea, nieaoa aaainiaiai aianeo c
iiaeaoeo ia i?eaooie ia noino?oueny:

— no?aoiaee?a i?e aeieao? aeea?aeaiae?a c i?eaooeo a?ae no?aoiai?
ae?yeueiino? (ii.7.8.2 Caeiio i?i i?eaooie);

— iia?aoi??a c aeioneo oa i?iaaaeaiiy aea?aeaaieo eioa?ae (ii.7.8.2
Caeiio i?i i?eaooie);

— aeieao ca i?ea?eaeiaaieie aeoe?yie, aeanieeaie yeeo ? o?ciniae
(ii.7.8.7 Caeiio i?i i?eaooie);

— ?a?iaanoeoe?? aeea?aeaiae?a (ii.7.8.5 Caeiio i?i i?eaooie);

— aeieaoe aeea?aeaiae?a ia ei?enoue ?inoeooo?a ni?eueiiai ?iaanooaaiiy
(ii.7.8.5 Caeiio i?i i?eaooie).

sseui ai?oaio ? ieaoieeii iiaeaoeo ia i?eaooie, oi noia niea/aiiai o
ca?oiiio ia??iae? aaainiaiai aianeo ciaioo? noio iiaeaoeo ia i?eaooie
oaeiai ca?oiiai ia??iaeo (ii.7.8.3 Caeiio i?i i?eaooie). sseui ai?oaio ?
ieaoieeii ?I aai, i?ei??ii, ieaoieeii, yeee cae?enith? ae?yeuei?noue o
noa?? a?aeueiiai a?ciano, oi cacia/aia ca?aooaaiiy ? iaiiaeeeaei.
Caa?i?oue oaaao: yeui ca iane?aeeaie ca?oiiai ia??iaeo noia IC c
iiaeaoeo ia i?eaooie ia? a?ae’?iia cia/aiiy, noia “aeea?aeaiaeiiai”
aaainiaiai aianeo aeiaea?oueny ia ca?eueoaiiy oaeiai a?ae’?iiiai
cia/aiiy (ii.7.8.4 Caeiio i?i i?eaooie). sseui noia “aeea?aeaiaeiiai”
aaainiaiai aianeo ia?aaeuo? noio IC c iiaeaoeo ia i?eaooie ca?oiiai
ia??iaeo, ??cieoey ia?aiineoueny ia ciaioaiiy iiaeaoeiaeo ciaia’ycaiue
ianooiieo iiaeaoeiaeo ia??iae?a (ii.7.8.4 Caeiio i?i i?eaooie).

Aaainiaee aianie c iiaeaoeo ia i?eaooie ne?ae a?aeia?aceoe o ?yaeeo 20
aeaeea?aoe?? c iiaeaoeo ia i?eaooie oa ?yaeeo 13.5. aeiaeaoea E6 aei
ia?. Aac nieaoe aaainiaiai aianeo c iiaeaoeo ia i?eaooie aeieaoeoe
aeea?aeaiaee ia iiaeia, aaeaea o oaeiio ?ac? iiaeooue aooe canoiniaai?
oo?aoi? naieoe?? o aeaie?aoiiio ?ici??? a?ae noie aianeo (ii.17.1.9.
Caeiio N 2181). ? yeui ai?oaio nieaoea aaainiaee aianie o iiaiiio
ianyc?, aea ia a?aeia?acea eiai o Aeaeea?aoe?? c iiaeaoeo ia i?eaooie,
oo?aoi? naieoe?? ia canoiniaothoueny.

Uiaei IAeA, oi ca?aeii c ii.3.2.7. Caeiio i?i IAeA iia?aoe?? c aeieaoe
aeea?aeaiae?a o a?ioia?e oi?i? aai o oi?i? oe?iieo iaia??a ia
iaeeaaeathoueny oeei iiaeaoeii.

I?eeeaae 5. OcIA “Na?o” aeiea/o? aeea?aeaiaee o ?ici??? 200 oen. a?i.
Ony noia ia?a?aoiao?oueny ?aceaeaioo II “Aanaeea” ia ?ic?aooieiaee
?aooiie. Ia?aooaaiiy oa aeieaoa aeea?aeaiae?a aoaeooue a?aeia?aaeai? a
iae?eo OcIA oae, ye iieacaii o oaaeeoe? 1.

Oaaeeoey 1

A?aeia?aaeaiiy a iae?eo ia?aooaaiiy oa aeieaoe aeea?aeaiae?a

th?inia?-?aceaeaioo

Iacaa ainiiaea?nueei? iia?aoe??Noia, a?iAooaaeoa?nueeee iae?eIiaeaoeiaee
iae?eAe-oE-oAAeAAIa?aooaaiiy aeea?aeaiae?a 200000,00443671—Nieaoa
aaainiaiai aianeo c iiaeaoeo ia i?eaooie (100 000,00 a?i o 25%)
50000,00641 iiaeaoie ia i?eaooie311—Aeieaoa aeea?aeaiae?a
200000,00671311—

O o?iainia?e ca?oiino? ia?aoiaai? (aeiea/ai?) aeea?aeaiaee
a?aeia?aaeathoue o ?yaeeo 350 Ca?oo i?i ?oo a?ioiaeo eioo?a oa ?yaeeo
140 Ca?oo i?i aeaniee eai?oae.

sseui aeoe?iia?, yeee ona-oaee c’yaeany ca aeea?aeaiaeaie, ? o?ciniaith,
oi caa?iaii oaaao /eoa/?a ia aaaeeeaee iiiaio. O oeueiio aeiaaeeo i?e
aeieao? aeea?aeaiae?a o?ciniaai, e??i aaainiaiai aianeo c iiaeaoeo ia
i?eaooie, o?aaa nieaoeoe IAeOI, aea oea aaea ca ?aooiie noi
aeea?aeaiae?a. ? inue ooo aaaeeeaee iiiaio: ai?oaio ei?ii?aoeaieo i?aa
ciaia’ycaiee oo?eioaaoe IAeOI c? noie ia?aoiaaieo aeea?aeaiae?a
(ii.4.2.12,9.3.1. Caeiio i?i aeioiaee). Oaeei /eiii, iacaaaeath/e ia oa,
/e c’yaeeeny a/anii aeoe?iia?e-o?ciniae ca aeea?aeaiaeaie, — IAeOI
oo?eiaoe ne?ae cacaeaeaa?aeue, yeui ia? i?noea oaeo ia?aooaaiiy
aeea?aeaiae?a.

Aei ?a/?, iaia’ycie ai?oaioa uiaei oo?eiaiiy IAeOI c? noie ia?aoiaaieo
aeea?aeaiae?a ia caeaaeeoue a?ae eiai nenoaie iiiaeaoeoaaiiy. Oiaoi oea
iiaeii? c?iaeoe ye ieaoieee iiaeaoeo ia i?eaooie ia caaaeuei?e nenoai?
iiiaeaoeoaaiiy, oae ? “?aeeiiiiaeaoieee” oa ieaoieee o?eniaaiiai
n?eueainiiiaeaoeo (aeea. ii.9.3.2. Caeiio i?i aeioiaee). Aeea?aeaiaee
iaeeaaeathoueny IAeOI ca noaaeith 15%, ? niea/o?oueny oaeee iiaeaoie aei
athaeaeaoo i?ae /an aeieaoe aeea?aeaiae?a, aea ia i?ci?oa 30
eaeaiaea?ieo aei?a, ianooiieo ca i?nyoeai ?o ia?aooaaiiy
(ii.8.1.2,9.3.5. Caeiio i?i aeioiaee). Oaeei /eiii, iiiaeaoeoaaiiy
aeea?aeaiae?a i?ea’yco?oueny aei iiiaioo ?o ia?aooaaiiy.

Naia oiio ia aeaoo i?eeiyooy ??oaiiy i?i aeieaoo aeea?aeaiae?a
caaaeueieie cai?aie o/aniee?a a iae?eo ?iaeyoue i?iaaaeaiiy: Aeo 443 Eo
671.

Cacia/eii aaaeeeaee iiiaio, yeee noino?oueny oiaa?enoa ??cieo oi?i
aeaniino?. Ainiiaea?nuee? oiaa?enoaa (e??i aeoe?iia?ieo) iathoue ia?ae?e
o/aniee?a, yeei iaeaaeeoueny aeieaoa aeea?aeaiae?a, ? aiinyoue eiai aei
??oaiiy i?i ia?aooaaiiy oa aeieaoo aeea?aeaiae?a. Oiio caiene i?i
ia?aooaaiiy aeea?aeaiae?a oa IAeOI a?ae noie aeea?aeaiae?a aeey o?cin?a
aeey ieo aoaeooue ca?aaoeny o /an?. Uiaei aeoe?iia?ieo oiaa?enoa, oi
aiie iiaeii? aecia/eoe o i?ioieie? caaaeueieo cai??a, e??i ?ioeo oiia,
aeaoo ii/aoeo aeieaoe aeea?aeaiae?a ? caa?iooeny aei naiai ?a?no?aoi?a
aai aeaiiceoa??th aeey aecia/aiiy ia?ae?eo aeoe?iia??a ia oeth aeaoo.
Oiae caiene i?i ia?aooaaiiy aeea?aeaiae?a oa IAeOI a?ae noie
aeea?aeaiae?a aeey o?cin?a aeey ieo ia ca?aaoeiooueny o /an?.

I?eeeaae 6. AO “Aeeai” 21.02. 2008 ?. i?eeiyei ??oaiiy i?i aeieaoo
aeea?aeaiae?a o noi? 200 oen. a?i. Aeaoa ii/aoeo aeieaoe aeea?aeaiae?a,
aecia/aia oeei ??oaiiyi, — 04.03. 2008 ?. O aooaaeoa?nueeiio iae?eo
a?aeiia?aei? iiae?? aoaeooue a?aeia?aaeai? oae, ye iieacaii o oaaeeoe?
2.

Oaaeeoey 2

Ia?aooaaiiy oa aeieaoa aeea?aeaiae?a o?ciniaai

AeaoaIacaa iia?aoe??Aooaaeoa?nueeee iae?eNoia, a?iAe-oE-o21.02Nieaoa
aaainiaiai aianeo c iiaeaoeo ia i?eaooie (200000,00 a?i o 25%) 641/
iiaeaoie ia i?eaooie31150000,003.03Ia?aoiaaii aeea?aeaiaee iaeiiio c
o/aniee?a 443671*2000,00 (noia oiiaia) 3.03Oo?eiaii IAeOI
671641/IAeOI300,004.03Aeiea/aii aeea?aeaiaee o/anieeo
6713011700,004.03Ia?a?aoiaaii IAeOI641/IAeOI311300,00

Ia?aoiaai? aeea?aeaiaee a?aeia?aaeathoue o Iiaeaoeiaiio ?ic?aooieo
?aceaeaioa, yeee aeiea/o? aeea?aeaiaee ieaoieeai IAeOI, i?ioyaii 20
eaeaiaea?ieo aei?a, ianooiieo ca i?nyoeai ia?aooaaiiy aeea?aeaiae?a, a
oaeiae o oi?i? N 1AeO, i?ioyaii 40 eaeaiaea?ieo aei?a i?ney cae?i/aiiy
eaa?oaeo, a yeiio aiie aoee ia?aoiaai?. Iaaaaea?ii oaeiae: yeui
aeea?aeaiaee ?a?iaanoothoueny, oi iiaeaoie c aeioiae?a ia oo?eio?oueny
ia i?aenoaa? ii.4.3.17 Caeiio i?i aeioiaee. IAeOI, oo?eiaiee c
aeea?aeaiae?a, ia i?aeeyaa? aeiaeiei iiaeaeueoei ia?a?aooieai (ii.9.3.5.
Caeiio i?i aeioiaee). Aeea?aeaiaee ia ? aacith aeey ia?aooaaiiy oa
oo?eiaiiy iaia’yceiaeo aiane?a aei oiiae?a nioe?aeueiiai no?aooaaiiy
(iain?eiiai, nioeno?aoo, aac?ia?ooy ? oiiaeo a?ae iauanieo aeiaaee?a),
ai ia aoiaeyoue aei neeaaeo OII (ii.3.35 ?ino?oeoe?? N 5). Aeieaoa
aeea?aeaiae?a o?ciniaai aio?aeith cae?enith?oueny /a?ac eano
i?aei?e?inoaa-ai?oaioa ia i?aenoaa? aeaeaoeiaeo eaniaeo i?aea??a aai
ieao?aeieo a?aeiiinoae. O oeeo aeieoiaioao cacia/athoue i?aenoaao
aeieaoe oa ianii?oi? aeai? iaea?aeoaa/a.

Oea aaaeeeai ciaoe:

Aeieaoa iaieioaieo aeea?aeaiae?a — oea ciaia’ycaiiy ai?oaioa, ca yeei
ai?oaio ? ai?aeieeii, a aeoe?iia? — e?aaeeoi?ii (no.509 OeE).
A?aeiia?aeii aei caaaeueieo i?eioeei?a oeea?eueiiai caeiiiaeaanoaa
ciaia’ycaiiy ia? aooe aeeiiaiei. Ca?aeii c? no.526 OeE, ciaia’ycaiiy ia?
aeeiioaaoeny iaeaaeiei /eiii ia eeoa ca?aeii c oiiaaie aeiaiai?o /e
aeiiaaie eiaeaeno, a e ca?aeii c? noaoooii oa ??oaiiyi caaaeueieo
cai??a. Naia oeeie aeieoiaioaie aecia/a?oueny no?ie aeeiiaiiy
ciaia’ycaiiy — aeaoa ii/aoeo ? aeaoa cae?i/aiiy aeieaoe aeea?aeaiae?a.
sse i?aaeei, o/anieee anoaiiaeththoue aeey aeieaoe aeea?aeaiae?a iaaiee
ia??iae (iai?eeeaae 6 i?nyoe?a).

Ii?iaoeaia aaca

1. C?? ?i ???? — C?? O??? ?ae 28.12.94 ?. N 334/94-A? “I? ??????y ????
??????”.

2. C?? ?i IAeA — C?? O??? ?ae 03.04.97 ?. N 168/97-A? “I? ???e ? ???
????ue”.

3. I(N) AI 9 — I???iy (????) ???????i ??? 9 “C??e”, ?????a ???i I????
a?ae 20.10.99 ?. N 246.

4. I(N) AI 15 — I???iy (????) ???????i ??? 15 “Aei?ae”, ?????a ???i
I???? a?ae 29.11.99 ?. N 290.

5. I(N) AI 19 — I???iy (????) ???????i ??? 19 “Ia’???iy ??????”, ?????a
???i I???? ?ae 07.07.99 ?. N 163.

6. E?o N 3955 — E?o AeIAO ?ae 08.08. 2007 ?. N 3955/O/16-1515-20.

7. E?o N 8838 — E?o AeIAO ?ae 18.07. 2007 ?. N 8838/5/15-0316.

8. E?o N 22703 — E?o AeIAO ?ae 07.11. 2007 ?. N 22703/7/16-1117.

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