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Особенности функционирования фирм в безналоговых странах

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Iauea iiiaiou e yeaiaiou iaeiaa*

Iaeia ia eiouanoai i?aaei?eyoee yaeyaony ?aaeiiaeueiui iaeiaii, 50%
eioi?iai iinooiaao Athaeaeao Noauaeoa Oaaea?aoeee, a ae?oaea 50% a
ianoiua athaeaeaou.

Noauaeo (ieaoaeueuee) – i?aaei?eyoey, o/?aaeaeaiey (aeeth/ay aaiee e
ae?oaea e?aaeeoiua i?aaiecaoeee) e i?aaiecaoeee, a oii /enea n
eiino?aiiuie eiaanoeoeeyie, n/eoathueany th?eaee/aneeie eeoeaie ii
caeiiiaeaoaeuenoao ?O, e eo oeeeaeu e ae?oaea aiaeiae/iua
iiae?acaeaeaiey, eiathuea ioaeaeueiue aaeain e ?an/?oiue (oaeouee) n/?o.

Iauaeo – iniiaiua n?aaenoaa, iaiaoa?eaeueiua aeoeau, caianu e
cao?aou, iaoiaeyueany ia aaeaina ieaoaeueueea, i?e yoii iniiaiua
n?aaenoaa, i/i aeoeau, IAI o/eouaathony ii inoaoi/iie noieiinoe.

Enoi/iee – oeiainiaue ?acoeueoao noauaeoa.

Aaeeieoea iaeiaeaiey – ?oaeue.

Noaaea iaeiaa – i?aaeaeueiue ?acia? ia iiaeao i?aauoaoue 2%.

Eueaioa ii iaeiao – a) aeey ioaeaeueiuo noauaeoia, eioi?ua
inaiaiaeaeaiu io oieaou iaeiaa.

a) aeey ioaeaeueiuo iauaeoia,
iaoiaeyueony ia aaeaina i?aaei?eyoey. (iiae?iaiaa eueaiou ii iaeiao
aoaeoo ?anniao?eaaoueny aeaeueoa)

Iaeiaiiaeaaaaiay aaca – n?aaeiaaiaeiaay noieiinoue eiouanoaa
i?aaei?eyoey.

Io/?oiue ia?eiae – ia?aue eaa?oae, iieoaiaeea, aeaayoue ianyoe,
aiae.

?an/?o iaeiaiiaeaaaaiie aacu e n?aaeiaaiaeiaie noieiinoe eiouanoaa **

Iaeiaiiaeaaaaiay aaca n/eoaaony, eae noiia io?aaeaaiuo a aeoeaa
aaeaina inoaoeia ii neaaeothuei aooaaeoa?neei n/aoai:

ii i?aaei?eyoeyi, i?eiaiythuei ieai n/aoia aooaaeoa?neiai o/?oa
oeiainiai-oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoee:
Oaaeeoea?1

Ciae?n/?oaIacaaiea n/?oa+01“Iniiaiua n?aaenoaa”-02“Eciin
IN”+03“Aeioiaeiua aeiaeaiey a iaoa?eaeueiua
oeaiiinoe”+04“Iaiaoa?eaeueiua aeoeau”-05“Aii?oecaoeey iaiaoa?eaeueiuo
aeoeaia”+10“Iaoa?eaeu”+11“AEeaioiua ia au?aueaaiee e
ioei?ia”+12“Iaeioeaiiua e auno?ieciaoeaathueany i?aaeiaou”-13“Eciin
IAI”+15“Caaioiaeaiea e i?eia?aoaiea iaoa?eaeia”+16“Ioeeiiaiea a
noieiinoe iaoa?eaeia”+20“Iniiaiia i?iecaiaenoai”+21“Iieooaa?eeaou
nianoaaiiiai i?iecaiaenoaa”+23“Aniiiiaaoaeueiua i?iecaiaenoaa”* C?O
?20 “I iaeiaa ia eiouanoai i?aaei?eyoee” io 13.12.91

**Eino?oeoeey AIN ?O ?33 “I ii?yaeea en/eneaiey e oieaou a athaeaeao
iaeiaa ia EI” io 8.06.95

I?iaeieaeaiea Oaaeeoeu?1

Ciae?n/?oaIacaaiea n/?oa+29“Ianeoaeeaathuea i?iecaiaenoaa e
oicyenoaa”+30“Iaeaieoaeueiua ?aaiou”+31“?anoiaeu aoaeoueo
ia?eiaeia”+36“Auiieiaiiua yoaiu ii iacaaa?o?iiui ?aaioai”+40“Aioiaay
i?iaeoeoeey”+41“Oiaa?u”+44“Ecaea?aeee ia?auaiey”+45“Oiaa?u ioa?oaeaiiua”

A iaeiaiiaeaaaaiie aaca o/eouaathony oaeaea i?i/ea caianu e cao?aou
ii noaouea “I?i/ea caianu e cao?aou” ?acaeaea II aeoeaa aaeaina.

I?e ii?aaeaeaiee iaeiaiiaeaaaaiie aacu neaaeoao inoaoee ii n/?oo
aooaaeoa?neiai o/?oa 20 e 36 oiaiueoaoue ia iacaaa?o?iiia i?iecaiaenoai
i?iaeoeoeee e auiieiaiiua yoaiu ?aaio ii ainoaea?noaaiiiio iai?iiiiio
caeaco, aeaeueiaeoaa i?iecaiaenoai eioi?uo i?einoaiiaeaii ec-ca
ionoonoaey athaeaeaoiiai oeiaine?iaaiey.

I?eia??1 ?an/?oa iaeiaiiaeaaaaiie aacu:

Oaaeeoea?2

N/?oIacaaieaNoiia ia 01.0101“Iniiaiua n?aaenoaa”20.20002“Eciin
IN”2.30004“Iaiaoa?eaeueiua aeoeau”13.80005“Aii?oecaoeey iaiaoa?eaeueiuo
aeoeaia”23010“Iaoa?eaeu”2.00012“Iaeioeaiiua e auno?ieciaoeaathueany
i?aaeiaou”20.19813“Eciin IAI”1.24020“Iniiaiia
i?iecaiaenoai”1.233.45631“?anoiaeu aoaeoueo ia?eiaeia”11.34540“Aioiaay
i?iaeoeoeey”987.900

?an/eouaaai noiio n?aaeiaaiaeiaie noieiinoe eiouanoaa ia 1 yiaa?y:

Ii Oaaeeoea?1 e ?2 =+01-02+04-05+10+12-13+20+31+40=2.285.129

N?aaeiaaiaeiaay noieiinoue eiouanoaa i?aaei?eyoey ca io/?oiue ia?eiae
ii?aaeaeyaony ioo?i aeaeaiey ia 4 noiiu, iieo/aiiie io neiaeaiey
iieiaeiu noieiinoe eiouanoaa ia 1 yiaa?y io/?oiiai aiaea e ia ia?aia
/enei neaaeothuaai ca io/?oiui ia?eiaeii ianyoea, a oaeaea noiiu
noieiinoe eiouanoaa ia eaaeaeia ia?aia /enei anao inoaeueiuo eaa?oaeia
io/?oiiai ia?eiaea.

I?eia??2 ?an/?oa n?aaeiaaiaeiaie noieiinoe eiouanoaa iieaa?oaeueii:

Ionoue noieiinoue eiouanoaa ia ia?aua /enea eaa?oaeia aoaeao ?aaia:

Oaaeeoea?3

01.0101.0401.0701.1001.01100100100100100

Ia?aue eaa?oae io/?oiiai aiaea:

01.01 01.04

2 + 2 = 0.5*100+0.5*100 = 25

4 4

Iieoaiaeea io/?oiiai aiaea:

01.01 01.07

2 + 2 + 01.04 = 0.5*100+0.5*100 = 50

4 4

Aeaayoue ianyoe io/?oiiai aiaea:

01.01 01.10

2 + 2 +01.07+01.04 = 0.5*100+0.5*100 = 75

4 4

Aiae:

01.01 01.01

2 + 2 +01.10+01.07+01.04 = 0.5*100+0.5*100 = 100

4
4

Anee i?aaei?eyoea nicaeaii n ia/aea eaeiai-eeai eaa?oaea, e?iia
ia?aiai, n?aaeiaaiaeiaay noieiinoue eiouanoaa ii?aaeaeyaony eae /anoiia
io aeaeaiey ia 4 noiiu, iieo/aiiie io neiaeaiey iieiaeiu noieiinoe
eiouanoaa ia ia?aia /enei eaa?oaea nicaeaiey (01.04, 01.07, 01.10),
iieiaeiu noieiinoe ia ia?aia /enei neaaeothuaai ca io/?oiui ia?eiaeii
ianyoea e noieiinoe eiouanoaa ia ia?aia /enei anao inoaeueiuo eaa?oaeia
io/?oiiai ia?eiaea.

Anee i?aaei?eyoea nicaeaii a ia?aie iieiaeia eaa?oaea (aei 15 /enea
aoi?iai ianyoea eaa?oaea aeeth/eoaeueii), oi i?e en/eneaiee
n?aaeiaaiaeiaie noieiinoe eiouanoaa ia?eiae nicaeaiey i?eieiaaony ca
iieiue eaa?oae; anee i?aaei?eyoea nicaeaii ai aoi?ie iieiaeia eaa?oaea,
n?aaeiaaiaeiaay noieiinoue ?ann/eouaaaony ia/eiay n ia?aiai /enea
eaa?oaea, neaaeothuaai ca eaa?oaeii nicaeaiey.

Noaaea iaeiaa e ?an/?o noii ia/eneaiuo e noii oiea/aiiuo a athaeaeao.

I?aaeaeueiue ?acia? iaeiaiaie noaaee ia eiouanoai i?aaei?eyoey ia
iiaeao i?aauoaoue 2% io iaeiaiiaeaaaaiie aacu, en/eneaiiie a
niioaaonoaee n Eino?oeoeeae AIN ?O io 08.06.95a. ?33.

Eiie?aoiua noaaee iaeiaa ia eiouanoai i?aaei?eyoee, ii?aaeaeyaiua
a caaeneiinoe io aeaeia aeayoaeueiinoe i?aaei?eyoee, onoaiaaeeaathony
caeiiiaeaoaeueiuie (i?aaenoaaeoaeueiuie) i?aaiaie noauaeoia ?O.

Onoaiaaeeaaoue noaaeo iaeiaa aeey ioaeaeueiuo i?aaei?eyoee ia
?ac?aoaaony.

I?e ionoonoaee ?aoaiee caeiiiaeaoaeueiuo (i?aaenoaaeoaeueiuo)
i?aaiia noauaeoia ?O ia onoaiiaeaiee eiie?aoiuo noaaie iaeiaa ia
eiouanoai i?aaei?eyoee i?eiaiyaony iaeneiaeueiay noaaea iaeiaa,
i?aaeoniio?aiiay Eino?oeoeeae ?33.

I?eiaiyy ?anniio?aiiue auoa iaoiae ii?aaeaeaiey n?aaeiaaiaeiaie
noieiinoe eiouanoaa e ciaiey i noaaea, ?anniio?ei i?eioeei ia/eneaiey
iaeiaa. I?eiaiyy i?e ?an/?oa noiiu iaeiaa aeey oeene?iaaiey ?acoeueoaoa
o?e no?iee: iaeia ia/eneaiiue, noiia oiea/aiiiai ?aiaa iaeiaa e iaeia
iiaeeaaeauee oieaoa – iieo/ei neaaeothuoth noaio:

1.N?aaeiaaiaeiaay noieiinoue eiouanoaa ca io/?oiue ia?eiae –

2.Noiia iaeiaa ia/eneaiiiai – UI

3.Noiia iaeiaa ?aiaa oiea/aiiiai – UA

4.Noiia iaeiaa, iiaeeaaeauay oieaoa a athaeaeao – UA= UI – UA

I?eia??3 ?an/?oa noiiu iaeiaa iiaeeaaeauae oieaoa a athaeaeao:

Noieiinoue eiouanoaa ia ia/aei e eiiaoe io/?oiuo ia?eiaeia.
Oaaeeoea?4

01.0101.0401.0701.1001.0171 iei.?.80 iei.?.75 iei.?.65 iei.?.60 iei.?.
Neaaeoy ii?aaeaeaieth e eiaeea I?eia?a?2 ?ann/eouaaai
n?aaeiaaiaeiaoth noieiinoue eiouanoaa e, n/eoay, /oi noaaea iaeiaa ?aaia
2%, ?ann/eouaaai noiiu, iiaeeaaeauea oieaoa a athaeaeao iieaa?oaeueii.

Oaaeeoea?5

IieacaoaeueI eaa?oaeII eaa?oaeIII eaa?oaeIV
eaa?oae18875000382500005575000071375000UI37750076500011150001427500UA-37
75007650001115000UA377500387500350000312500

A i?aeoeea ?inneeneiai caeiiiaeaoaeuenoaa aicieeao neo/ae, eiaaea
noaaea iaeiaa iaiyaony a oa/aiea aiaea, o.a. iinea ia?aiai eaa?oaea eee
iieoaiaeey e o.ae.

I?eia??4 ?an/?oa iaeiaa ia eiouanoai i?e eciaiythuaeny noaaea n 1.5% e
iinea ia?aiai eaa?oaea – 2%:

Oaaeeoea?6

IieacaoaeueI eaa?oaeII eaa?oaeIII eaa?oaeIV
eaa?oae18875000382500005575000071375000UI28312576500011150001427500UA-28
3500/377500670625/7650001020625/1115000UA283125387500350000312500

A aeaiiii neo/aa, eae aeaeii ec i?eia?a, iaeia en/eneyaony a
iieueco iaeiaiieaoaeueueea, o.a. ?aaeueii oiea/aii ii noiia /aou??o
ia?eiaeia iaiueoa, /ai ia/eneaii ca aiae.

Iniaaiiinoe oieaou iaeiaa ia eiouanoai ?acee/iuie ieaoaeueueeaie.

1. Noieiinoue eiouanoaa, yaeythuaainy iauaeoii iaeiaiiaeiaeaiey e
iauaaeeiaiiiai i?aaei?eyoeyie a oeaeyo inouanoaeaiey niaianoiie
aeayoaeueiinoe aac ia?aciaaiey th?eaee/aneiai eeoea, aeey oeaeae
iaeiaiiaeiaeaiey i?eieiaaony a ?an/?o o/anoieeaie aeiaiai?ia i
niaianoiie aeayoaeueiinoe, aianoeie yoi eiouanoai, iacaaeneii io n/aoia
aooaaeoa?neiai o/?oa, ia eioi?uo iii o/eouaaaony, a nicaeaiiiai
(i?eia?ao?iiiai) a ?acoeueoaoa yoie aeayoaeueiinoe – o/anoieeaie
aeiaiai?ia i niaianoiie aeayoaeueiinoe a niioaaonoaee n onoaiiaeaiiie
aeieae nianoaaiiinoe ii aeiaiai?o, io?aaeaaony a ?ac?aca n/aoia
(noan/aoia) ii aienuaaaiui naiaiaeiui no?ieai.

2. Ii ?aiaa aeaenoaiaaaoaio ii?yaeeo (C?O io 13.12.91 ?20 “I iaeiaa ia
eiouanoai i?aaei?eyoee”) oeeeaeu e ae?oaea aiaeiae/iua iainiaeaiiua
no?oeoo?iua iiae?acaeaeaiey, ia eiathuea ioaeaeueiiai aooaaeoa?neiai
aaeaina e ?an/?oiiai (oaeouaai) n/?oa, ia yaeyeenue ieaoaeueueeaie
iaeiaa ia eiouanoai i?aaei?eyoee. Ni noieiinoe eiouanoaa oaeeo
nooeoo?iuo iiae?acaeaeaiee iaeia oiea/eaaeny eo aieiaiuie
i?aaei?eyoeyie, e ii ca/eneyeny a athaeaeaou ia ii ianoo ?aniieiaeaiey
yoeo iiae?acaeaeaiee, a ii ianoo iaoiaeaeaiey aieiaiuo i?aaei?eyoee,
yaeythueony th?eaee/aneeie eeoeaie, /oi aucuaaei iaaeiaieuenoai ni
noi?iiu oao i?aaiia ainoaea?noaaiiie aeanoe e oi?aaeaiey, ia oa??eoi?ee
eioi?uo iaoiaeeeenue e inouanoaeyee naith aeayoaeueiinoue no?oeoo?iua
iiae?acaeaeaiey.

A nayce n Oaaea?aeueiui caeiiii io 8.01.98a. ?1-OC “I aianaiee
aeiiieiaiey a noaoueth 7 Caeiia ?inneeneie Oaaea?aoeee “I iaeiaa ia
eiouanoai i?aaei?eyoee””, anooieaoei a neeo ni aeiy aai iioaeeeiaaiey,
onoaiiaeaii, /oi i?aaei?eyoey, a ninoaa eioi?uo aoiaeyo oa??eoi?eaeueii
iainiaeaiiua iiae?acaeaeaiey, ia eiathuea ioaeaeueiiai aaeaina e
?an/?oiiai (oaeouaai) n/?oa, ca/eneytho iaeia ia eiouanoai i?aaei?eyoee
a aeioiaeu athaeaeaoia noauaeoia ?inneeneie Oaaea?aoeee e ianoiuo
athaeaeaoia ii ianoo iaoiaeaeaiey oeacaiiuo iiae?acaeaeaiee a noiia,
ii?aaeaeyaiie eae i?iecaaaeaiea iaeiaiaie noaaee, aeaenoaothuae ia
oa??eoi?ee noauaeoa ?inneeneie Oaaea?aoeee, ia eioi?ie ?aniieiaeaiu yoe
iiae?acaeaeaiey, ia noieiinoue iniiaiuo n?aaenoa, iaoa?eaeia,
iaeioeaiiuo e auno?ieciaoeaathueony i?aaeiaoia e oiaa?ia yoeo
iiae?acaeaeaiee. I?e/?i oieaoa a athaeaeao ii ianoo iaoiaeaeaiey
aieiaiiai i?aaei?eyoey iiaeeaaeeo ?acieoea iaaeaeo noiiie iaeiaa ia
eiouanoai, en/eneaiiie aieiaiui i?aaei?eyoeai a oeaeii ii i?aaei?eyoeth,
e noiiaie iaeiaa, oiea/aiiuie aieiaiui i?aaei?eyoeai a athaeaeaou ii
ianoo iaoiaeaeaiey oa??eoi?eaeueii iainiaeaiiuo iiae?acaeaeaiee, ia
eiathueo ioaeaeueiiai aaeaina e ?an/?oiiai (oaeouaai) n/?oa.

I?e/eoathuayny e oieaoa a athaeaeao noiia iaeiaa ii ianoo iaoiaeaeaiey
aieiaiiai i?aaei?eyoey oiaiueoaaony oaeaea ia en/eneaiiua noiiu iaeiaa
ii oeeeaeai e ae?oaei aiaeiae/iui iiae?acaeaeaieyi yoiai i?aaei?eyoey,
eiathuei ioaeaeueiue aaeain e ?an/?oiue (oaeouee) n/?o, eioi?ua aiinyony
eie a aeioiaeu athaeaeaoia noauaeoia ?inneeneie Oaaea?aoeee e ianoiuo
athaeaeaoia a iauaonoaiiaeaiiii ii?yaeea.

3. A Eino?oeoeee AIN ?O ?33 io 08.06.95 auaeaeai oaeaea ?an/?o
n?aaeiaaiaeiaie noieiinoe eiouanoaa e ii ae?oaei th?eaee/aneei eeoeai:

· ii aaieai e ae?oaei e?aaeeoiui i?aaiecaoeeyi, eiathuei eeoeaiceth ia
aaieianeoth aeayoaeueiinoue e i?eiaiythuei ieai n/aoia aooaaeoa?neiai
o/?oa aaieia.

· ii no?aoiaui e ae?oaei aiaeiae/iui i?aaiecaoeeyi, i?eiaiythuei Ieai
n/aoia aooaaeoa?neiai o/?oa oeiainiai-oicyenoaaiiie aeayoaeueiinoe
no?aoiauo i?aaiecaoeee.

4. I?aaei?eyoey ?icie/iie oi?aiaee e iauanoaaiiiai ieoaiey (e i?e
aoeoeeiiiie i?iaeaaea oiaa?ia) noieiinoue oiaa?ia, iinooieaoeo io
iinoaaueeia, o/eouaatho a ?an/?oao iaeiaiiaeaaaaiie aacu aac iaeiaa ia
aeiaaaeaiioth noieiinoue e niaoeeaeueiiai iaeiaa aeey oeiainiaie
iiaeaea?aeee aaaeiaeoeo io?aneae ia?iaeiiai oicyenoaa ?O e iaania/aiey
onoie/eaie ?aaiou i?aaei?eyoee yoeo io?aneae.

Eueaiou ii iaeiao.

a) Eiouanoai ia iaeaaaaony:

· Athaeaeaoiuo o/?aaeaeaiee e i?aaiecaoeee, i?aaiia caeiiiaeaoaeueiie
(i?aaenoaaeoaeueiie) e eniieieoaeueiie aeanoe, i?aaiia ianoiiai
naiioi?aaeaiey, IO ?O, ONN ?O, AOCaiyoinoe ?O, OO iaycaoaeueiiai
iaaeeoeeineiai no?aoiaaiey.

· Oeaio?aeueiiai aaiea ?O e aai o/?aaeaeaiee.

· Eieeaaee aaeaieaoia e eo no?oeoo?iuo iiae?acaeaeaiee.

· I?aaei?eyoee ii i?iecaiaenoao, ia?a?aaioea e o?aiaieth
naeueneioicyenoaaiiie i?iaeoeoeee, au?aueaaieth, eiao e ia?a?aaioea ?uau
e ii?ai?iaeoeoia i?e oneiaee, /oi au?o/ea io oeacaiiuo aeaeia
aeayoaeueiinoe ninoaaeyao ia iaiaa 70% iauae noiiu au?o/ee io
?aaeecaoeee i?iaeoeoeee (?aaio, oneoa).

· Niaoeeaeece?iaaiiuo i?ioacii-i?oiiaaee/aneeo i?aaei?eyoee;

· Eniieuecoaiia eneeth/eoaeueii aeey ioaeae ia?aciaaiey e eoeueoo?u.

· ?aeeaeiciuo iauaaeeiaiee e i?aaiecaoeee, iaoeeiiaeueii eoeueoo?iuo
iauanoa.

· I?aaei?eyoee ia?iaeiuo ooaeiaeanoaaiiuo i?iiuneia.

· Eniieuecoaiia aeey ia?aciaaiey no?aoiaiai e naciiiiai caiania ia
i?aaei?eyoeyo, naycaiiuo n naciiiui (i?e?iaeii-eeeiaoe/aneei) oeeeeii
iinoaaie e ?aaio, a oaeaea caiania, nicaeaiiuo a niioaaonoaee n
?aoaieyie oaaea?aeueiuo i?aaiia eniieieoaeueiie aeanoe, niioaaonoaothueo
i?aaiia ainoaea?noaaiiie aeanoe noauaeoia ?inneeeneie Oaaea?aoeee e
i?aaiia ianoiiai naiioi?aaeaiey.

· AEeeeuii-no?ieoaeueiuo, aea/ii-no?ieoaeueiuo e aa?aaeiuo eiiia?aoeaia,
naaeiaiae/aneeo oiaa?euanoa.

· Iauanoaaiiuo i?aaiecaoeee eiaaeeaeia, a oaeaea ae?oaeo i?aaei?eyoee,
o/?aaeaeaiee e i?aaiecaoeee, a eioi?uo eiaaeeaeu ninoaaeytho ia iaiaa
50% io iauaai /enea ?aaioieeia.

· Iao/ii-enneaaeiaaoaeueneeo o/?aaeaeaiee, i?aaei?eyoee e i?aaiecaoeee
?inneeneie aeaaeaiee iaoe, ?inneeneie aeaaeaiee iaaeeoeeineeo iaoe,
?inneeneie aeaaeaiee naeueneioicyenoaaiiuo iaoe, ?inneeneioe aeaaeaiee
ia?aciaaiey, ?inneeneie aeaaeaiee a?oeoaeoo?u e no?ieoaeueiuo iaoe,
?inneeneie aeaaeaiee ooaeiaeanoa, ninoaaeythueo eo
iao/ii-enneaaeiaaoaeueneoth, iiuoii-i?iecaiaenoaaiioth eee
yenia?eiaioaeueioth aaco.

· Eniieuecoaiia (i?aaeiacia/aiiia) eneeth/eoaeueii aeey ioaeuoa eee
icaei?iaeaiey aeaoae a aic?anoa aei 18 eao.

· I?aaei?eyoee e o/?aaeaeaiee, eniieiythueo oaieiaiua iaeacaiea a aeaea
eeoaiey naiaiaeu.

· ?inneeneiai oiiaea oaaea?aeueiiai eiouanoaa, oiiaeia eiouanoaa
noauaeoia ?O, ?aeiiia (ca eneeth/aieai ?aeiiia a ai?iaeao), ai?iaeia (ca
eneeth/aieai ai?iaeia ?aeiiiiai iiae/eiaiey).

· Niaoeeaeece?iaaiiuo ia?aei?eyoee, i?iecaiaeyueo iaaeeoeeineea e
aaoa?eia?iua eiioiiaeieiae/aneea i?aia?aou, i?aaeiacia/aiiua aeey
ai?ueau n yieaeaieyie e yieciioeyie.

· I?aaiia oi?aaeaiey e iiae?acaeaeaiee Ainoaea?noaaiiie i?ioeaiiiaea?iie
neoaeau i?e inouanoaeaiee eie naieo ooieoeee, onoaiiaeaiiuo
caeiiiaeaoaeuenoaii ?O.

· Eiino?aiiuo e ?inneeneeo th?eaee/aneeo eeoe, eniieuecoaiia ia ia?eiae
?aaeecaoeee oeaeaauo nioeeaeueii-yeiiiie/aneeo i?ia?aii (i?iaeoia)
aeeeeuiiai no?ieoaeuenoaa.

· I?ioanneiiaeueiuo aaa?eeii-nianaoaeueiuo neoaea, i?ioanneiiaeueiuo
aaa?eeii-nianaoaeueiuo oi?ie?iaaiee.

a) Noieiinoue eiouanoaa i?aaei?eyoey oiaiueoaaony ia aaeainiaoth
noieiinoue (ca au/aoii noiiu eciina ii niioaaonoaothuei iauaeoai):

· Iauaeoia aeeeeuii-eiiioiaeueiie e nioeeaeueii-eoeueoo?iie noa?u,
iieiinoueth eee /anoe/ii iaoiaeyueony ia aaeaina iaeiaiieaoaeueueeia.

· Iauaeoia, eniieuecoaiuo eneeth/eoaeueii aeey io?aiu i?e?iaeu,
iiaea?iie aaciianiinoe eee a?aaeaeaineie iai?iiu.

· Eiouanoaa, eniieuecoaiiai aeey i?iecaiaenoaa, ia?a?aaioee e o?aiaiey
naeueneioicyenoaaiiie i?iaeoeoeee, au?aueaaiey, eiaa e ia?a?aaioee ?uau.

· Niooieeia nayce.

· Caiee.

· Niaoeeaeece?iaaiiuo noaeia, iaoaieciia e iai?oaeiaaiey, iaiaoiaeeiuo
aeey eniieueciaaiey ia aieaa o??o ianyoeaa a aiaeo aeey iaania/aiey
ii?iaeueiiai ooieoeeiie?iaaiey ?acee/iuo aeaeia o?ainii?oa, a oaeaea
aaoiiiaeeueiuo aei?ia iauaai iieueciaaiey.

· Yoaeiiiiai e noaiaeiaiai iai?oaeiaaiey oa??eoi?eaeueiuo i?aaiia
Eiieoaoa ?O ii noaiaea?oecaoeee, iao?ieiaee e na?oeoeeaoeee.

· Iiaeeecaoeeiiiiai ?aca?aa e iiaeeecaoeeiiiuo iiuiinoae.

Caeiiiaeaoaeueiua (i?aaenoaaeoaeueiua) i?aaiu noauaeoia ?O, i?aaiu
ianoiiai naiioi?aaeaiey iiaoo onoaiaaeeaaoue aeey ioaeaeueiuo eaoaai?ee
ieaoaeueueeia aeiiieieoaeueiua eueaiou ii iaeiao a i?aaeaeao noii,
ca/eneyaiuo a athaeaeaou noauaeoia ?O.

I?eia??5 ?an/?oa n?aaeiaaiaeiaie noieiinoe ia iaeaaaaiiai iaeiaii
eiouanoaa ca io/?oiue ia?eiae.

N?aaeiaaiaeiaay noieiinoue ia iaeaaaaiiai iaeiaii eiouanoaa i?aaei?eyoey
?ann/eouaaaony ii aiaeiae/iie oi?ioea: ii?aaeaeyaony ioo?i aeaeaiey ia
4 noiiu, iieo/aiiie io neiaeaiey iieiaeiu noieiinoe ia iaeaaaaiiai
iaeiaii eiouanoaa ia 1 yiaa?y io/?oiiai aiaea e ia ia?aia /enei
neaaeothuaai ca io/?oiui ia?eiaeii ianyoea, a oaeaea noiiu noieiinoe ia
iaeaaaaiiai iaeiaii eiouanoaa ia eaaeaeia ia?aia /enei anao inoaeueiuo
eaa?oaeia io/?oiiai ia?eiaea.

N/aoa aooaaeoa?neiai o/?oaEiae no?.Io/?oiua aeaiiua
ia:01.0101.0401.0701.1001.01Noieiinoue eiouanoaa, eneeth/aaiiai ec
iaeiaiiaeaaaaiie aacu.020002350019873324563198027600N?aaeiaaiaeiaay
noieiinoue iaiaeaaaaiiai iaeiaii
eiouanoaa.02200-5421.6311962.7520017.2527464.75

Eueaiou ii i?aaei?eyoeth caiieiythony a ioaeaeueiie oi?ia,
eeanneoeoee?oynue a iae ii i?eciaeo eueaiou e noiie?iaaiiui eoiaii ii
anaio i?aaei?eyoeth. Oi?iu oaaeeoe aoaeoo oeacaiu a ?acaeaea eo?niaie
iiae iacaaieai I?eeiaeaiey a eiie?aoiii i?eia?a.

Ii?yaeie o/?oa e oieaou iaeiaa a athaeaeao.

· En/eneaiiay noiia iaeiaa aiineony a aeaea iaycaoaeueiiai ieaoaaea a
athaeaeao a ia?aii/a?aaeiii ii?yaeea e ioiineony ia oeiainiaue
?acoeueoao aeayoaeueiinoe i?aaei?eyoey, a ii aaieai e ae?oaei e?aaeeoiui
i?aaiecaoeeyi – ia iia?aoeeiiiua e ?aciua ?anoiaeu.

· Eae aiai?eeinue auoa, noiia iaeiaa, iiaeeaaeauyy oieaoa a athaeaeao,
ii?aaeaeyaony n o/?oii ?aiaa ia/eneaiiuo ieaoaaeae ca io/?oiue ia?eiae.

· ?an/?ou iaeiaa e n?aaeiaaiaeiaie noieiinoe eiouanoaa ca io/?oiue
ia?eiae ii oi?iai niaeanii I?eeiaeaieyi 1e 2 (aoaeoo ?anniao?eaaoueny
aeaeueoa) i?aaenoaaeythony i?aaei?eyoeyie a iaeiaiaua i?aaiu ii ianoo
iaoiaeaeaiey aianoa n aooaaeoa?neei io/?oii a n?iee, onoaiiaeaiiua aeey
i?aaenoaaeaiey eaa?oaeueiie e aiaeiaie io/?oiinoe.

· I?aaei?eyoea, inouanoaeythuaa aaaeaiea aooaaeoa?neiai o/?oa oeaiiinoae
e iia?aoeee, naycaiiuo n inouanoaeaieai niaianoiie aeayoaeueiinoe,
niiauaao o/anoieeai aeiaiai?a i niaianoiie aeayoaeueiinoe naaaeaiey i
noieiinoe eiouanoaa, nicaeaiiiai (i?eia?ao?iiiai) a ?acoeueoaoa a?
inouanoaeaiey e yaeythuaainy iauaeoii iaeiaiiaeiaeaiey, aei n?iea,
onoaiiaeaiiiai aeey i?aaenoaaeaiey iaeiaiauo ?an/?oia.

· O/?o ?an/?oia i?aaei?eyoee n athaeaeaoii (e?iia aaieia e ae?.
e?aaeeoiuo i?aaiecaoeee) ii iaeiao ia eiouanoai i?aaei?eyoee aaae?ony ia
aaeainiaii n/?oa 68 ia ioaeaeueiii noan/?oa “?an/?ou ii iaeiao ia
eiouanoai”. Noiia iaeiaa, ?ann/eoaiay a onoaiiaeaiiii ii?yaeea,
io?aaeaaony ii e?aaeeoo n/?oa 68 e aeaaaoo n/?oa 80. I?a/eneaiiua noiiu
iaeiaa ia eiouanoai a athaeaeao io?aaeaaony a aooaaeoa?neii o/?oa ii
aeaaaoo n/?oa 68 e e?aaeeoo n/?oa 51.

· Oieaoa iaeiaa i?iecaiaeeony ii eaa?oaeueiui ?an/?oai a iyoeaeiaaiue
n?ie ni aeiy, onoaiiaeaiiiai aeey i?aaenoaaeaiey aooaaeoa?neiai io/?oa
ca eaa?oae, a ii aiaeiaui ?an/?oai – a aeanyoeaeiaaiue n?ie ni aeiy,
onoaiiaeaiiiai aeey i?aaenoaaeaiey aooaaeoa?neie io/?oiinoe ca aiae.

· Noiia ieaoaaeae ii iaeiao ia eiouanoai i?aaei?eyoee ca/eneyaony
?aaiuie aeieyie a ?anioaeeeaineee athaeaeao ?anioaeeee a ninoaaa ?O,
e?aaaie, iaeanoiie athaeaeaou e?ay, iaeanoe, iaeanoiie athaeaeao
aaoiiiiiie iaeanoe, ie?oaeiie athaeaeao aaoiiiiiiai ie?oaa, a ?aeiiiue
athaeaeao ?aeiia eee ai?iaeneie athaeaeao ai?iaea ii ianoo iaoiaeaeaiey
i?aaei?eyoey.

· Eceeoia aian?iiua noiiu iaeiaa can/eouaathony a n/?o i/a?aaeiuo
ieaoaaeae eee aica?auathony i?aaei?eyoeth ieaoaeueueeo a aeanyoeaeiaaiue
n?ie ni aeiy iieo/aiey iaeiaiauie i?aaiaie aai ienueiaiiiai cayaeaiey.

· Ca/eneaiea noiiu iaeiaa ia eiouanoai i?aaei?eyoee i?iecaiaeeony a
niioaaonoaee n Eeanneoeeaoeeae aeioiaeia e ?anoiaeia athaeaeaoia.

· Ioaaonoaaiiinoue ieaoaeueueeia iaeiaa ca ia?ooaiea Caeiia ?O “I iaeiaa
ia eiouanoaa i?aaei?eyoee” ianooiaao a niioaaonoaee n Caeiiii ?O “Ia
iniiaao iaeiaiaie nenoaiu a ?O”.

I?eeiaeaiey.

A aeaiiie aeaaa aoaeao ?anniio?ai iaeao i?eeiaeaiee e Eino?oeoeee AIN
?33 io 8.06.95a. ia eiie?aoiii i?eia?a.

I?eia??6. ?anniio?ei e?oiiia iaoeiino?ieoaeueiia i?aaei?eyoea,
ca?aaeno?e?iaaiiia a a.Iineaa e eiathuaa 4 oeeeaea. EII aieiaiiai
i?aaei?eyoey ca?aaeno?e?iaai a ?aciuo /aou??o ai?iaeao e auieaoa iaeiaa
i?iecaiaeeony ii ianoo iaoiaeaeaiey oeeeaea, iinea i?iaa?ee i?eeiaeaiee
i?aaiaie AIN, iaoiaeyueieny ii ianoo ?aaeno?aoeee aieiaiiai
i?aaei?eyoey.

Ionoue a ai?iaea Iineaa ca?aaeno?e?iaaii e?oiiia iaoeiino?ieoaeueiia
i?aaei?eyoea OAI “IAOEINO?IE” e oai iaoiaeeony nai?i/iue oeao.Noaaea
iaeiaa 2%.

Oeeeaeu:

· a.Oaa?ue – caaiae . Noaaea iaeiaa 2%.

· a.Eenee – caaiae . Noaaea iaeiaa 2%.

· a.Ai?aeaaea – caaiae . Noaaea iaeiaa 2%.

· a.Noaa?iiieue – Ainoeieoea. Noaaea iaeiaa 1%.

I?eaaae?i i?eia? ?an/?oa oi?i I?eeiaeaiey e eino?oeoeee AIN iaeiaa ia
eiouanoai i?aaei?eyoee ca 9 ianyoeaa 1999a.

I?EEIAEAIEA ?1 e EINO?OEOeEE

AINOAeA?NOAAIIIE IAEIAIAIE

NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

A Ainoaea?noaaiioth iaeiaiaoth einiaeoeeth ?OO a. Iineau

ii Ainoaea?noaaiiiio i?aaei?eyoeth OAI “IAOEINO?IE”

Eniieieoaeue: Eaaiia E.E.
Iieo/aii”_4_”__ieoya?y__1999a.

Oaeaoii: 000-00-00

?an/?o

iaeiaa ia eiouanoai i?aaei?eyoey

ca aeaayoue ianyoeaa 1999a.

oun. ?oa.

? i/iIieacaoaeeEiae no?.Aeaiiua ieaoaeueueeaAeaiiua iaeiaiaiai
i?aaia123451N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii eiouanoaa ca
io/?oiue ia?eiae023001945350,212Onoaiiaeaiiay noaaea iaeiaa ia
eiouanoai024002,0%3Noiia iaeiaa ia eiouanoai ca io/?oiue
ia?eiae0250038907,004Ia/eneaii a athaeaeao iaeiaa ia eiouanoai ca
io/?oiue ia?eiae0260026521,715I?e/eoaaony e oieaoa a athaeaeao iaeiaa ia
eiouanoai ii n?ieo0270012385,29

Iiaeiene ?oeiaiaeeoaey, Aeaaiiai aooaaeoa?a

Ioiaoee e caia/aiey Einiaeoi?a (yeiiiienoa)

OAI “IAOEINO?IE” (a. Iineaa)
I?EEIAEAIEA ?2 e EINO?OEOeEE

A Ainoaea?noaaiioth iaeiaiaoth
AINOAeA?NOAAIIIE IAEIAIAIE

Einiaeoeeth ?OO
NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

?an/?o

n?aaeiaaiaeiaie noieiinoe eiouanoaa i?aaei?eyoey

N/aoa

Aooaaeoa?neiai o/?oaEiae no?.Io/?oiua aeaiiua
ia:01.0101.0401.0701.1001.011234567Iniiaiua n?aaenoaa ii inoaoi/iie
noieiinoe
(01+03-02)001001536054,831516710,241520668,971509174,55Iaiaoa?eaeueiua
aeoeau ii inoa-

oi/iie noieiinoe (04-05)002005456,035170,235031,003023,0010
“Iaoa?eaeu”00310104023,20112574,26122686,99137453,9811 “AEeaioiua ia
au?aueaaiee e ioei?ia”00411Iaeioeaiiua e auno?ieciaoeaath-

ueany i?aaeiaou (12-13)0050074253,0689246,3390087,2290939,6815
“Caaioiaeaiea e i?eia?aoaiea iaoa?eaeia”0061522,2834,8920 “Iniiaiia
i?iecaiaenoai”007202444551,362186777,382350073,031965023,2021
“Iieooaa?eeaou nianoaaiiiai i?iecaiaenoaa”0082123 “Aniiiiaaoaeueiua
i?iecaiaenoaa”0092329 “Ianeoaeeaathuea i?iecaiaenoaa

e oicyenoaa”0102930 “Iaeaieoaeueiua ?aaiou”0113031 “?anoiaeu aoaeoueo
ia?eiaeia”0123129634,2529957,727802,0911805,5236 “Auiieiaiiua ?aaiou ii
iaca-

aa?o?iiui ?aaioai”0123640 “Aioiaay
i?iaeoeoeey”0134015648,0017178,0023691,0023601,0041 “Oiaa?u (iieoiiay
oeaia)”01441819,98665,1445 “Oiaa?u
ioa?oaeaiiua”0154415721,00110,0093,0070,0044 “Ecaea?aeee
ia?auaiey”01616I?i/ea caianu e
cao?aou0170040753,0019217,9914105,0040015,00Noieiinoue eiouanoaa,
naycaiiiai

n inouanoaeaieai niaianoiie aeayoaeueiinoe018003,003,002,002,00Anaai
(noiia no?ie 00100,00200,

00310,
00411,00500,00615…01800)019004266939,993977645,184134240,303781107,93Noi
eiinoue eiouanoaa, eneeth/aaiiai ec iaeiaiiaeaaaaiie aacu a niioaaonoaee
n ioieoaie 5 e 6 ianoiyuae eino?oeoeee e io?aae?iiiai ii oeacaiiui auoa
n/aoai (anaai)020001305066,891479273,481484171,861477059,61Eoiai
iaeiaiaeaaaaiay aaca (no?. 01900 – no?.
02000)021002961873,102498371,702650068,442304048,32N?aaeiaaiaeiaay
noieiinoue iaiaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae02200348042,55718473,221088627,15N?aaeiaaiaeiaay noieiinoue
iaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae02300682530,611326085,621945350,21“03”ieoya?y 1999a.

Iiaeiene ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a.

I?EEIAEAIEA ?1 e EINO?OEOeEE

AINOAeA?NOAAIIIE IAEIAIAIE

NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

A Ainoaea?noaaiioth iaeiaiaoth einiaeoeeth ?OO ii a. Oaa?e

(oeeeae AI “IAOEINO?IE”)

Eniieieoaeue: Eaaiia E.E.
Iieo/aii”_4_”__ieoya?y__1999a.

Oaeaoii: 000-00-00

?an/?o

iaeiaa ia eiouanoai i?aaei?eyoey

ca aeaayoue ianyoeaa 1999a.

oun. ?oa.

? i/iIieacaoaeeEiae no?.Aeaiiua ieaoaeueueeaAeaiiua iaeiaiaiai
i?aaia123451N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii eiouanoaa ca
io/?oiue ia?eiae0230011478,792Onoaiiaeaiiay noaaea iaeiaa ia
eiouanoai024002,0%3Noiia iaeiaa ia eiouanoai ca io/?oiue
ia?eiae02500229,574Ia/eneaii a athaeaeao iaeiaa ia eiouanoai ca io/?oiue
ia?eiae02600153,315I?e/eoaaony e oieaoa a athaeaeao iaeiaa ia eiouanoai
ii n?ieo0270076,26

Iiaeiene ?oeiaiaeeoaey, Aeaaiiai aooaaeoa?a

Ioiaoee e caia/aiey Einiaeoi?a (yeiiiienoa)

I?EEIAEAIEA ?1

e ?an/?oo ii iaeiao

ia eiouanoai

ca aeaayoue ianyoeaa 1999a.

Eueaioa ia eiouanoai OAI “IAOEINO?IE”

a. Oaa?ue ca aeaayoue ianyoeaa 1999a.

? i/iIaeiaiiaaieaNoiia

a oun. ?oa.I?eia/aiea1Eueaioa ii nioeeaeueii – eoeueoo?iie
noa?a32270,222Iiaeeecaoeeiiiue ?aca?a-Eoiai32270,22

Iiaeienue ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a

OAI “IAOEINO?IE” (a. Oaa?ue)
I?EEIAEAIEA ?2 e EINO?OEOeEE

A Ainoaea?noaaiioth iaeiaiaoth
AINOAeA?NOAAIIIE IAEIAIAIE

Einiaeoeeth ?OO
NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

?an/?o

n?aaeiaaiaeiaie noieiinoe eiouanoaa i?aaei?eyoey

N/aoa

Aooaaeoa?neiai o/?oaEiae no?.Io/?oiua aeaiiua
ia:01.0101.0401.0701.1001.011234567Iniiaiua n?aaenoaa ii inoaoi/iie
noieiinoe (01+03-02)0010044199,2844123,3944244,9245052,99Iaiaoa?eaeueiua
aeoeau ii inoa-

oi/iie noieiinoe (04-05)0020010
“Iaoa?eaeu”00310308,57431,20413,05567,0611 “AEeaioiua ia au?aueaaiee e
ioei?ia”00411Iaeioeaiiua e auno?ieciaoeaath-

ueany i?aaeiaou (12-13)0050019,2523,2824,0335.5715 “Caaioiaeaiea e
i?eia?aoaiea iaoa?eaeia”0061520 “Iniiaiia
i?iecaiaenoai”007201186,641326,071111,221137,9221 “Iieooaa?eeaou
nianoaaiiiai i?iecaiaenoaa”0082123 “Aniiiiaaoaeueiua
i?iecaiaenoaa”00923761,69851,48987,671264,5829 “Ianeoaeeaathuea
i?iecaiaenoaa

e oicyenoaa”010296,085,3030 “Iaeaieoaeueiua ?aaiou”0113031 “?anoiaeu
aoaeoueo ia?eiaeia”0123154,91146,4836 “Auiieiaiiua ?aaiou ii iaca-

aa?o?iiui ?aaioai”0123640 “Aioiaay i?iaeoeoeey”0134041 “Oiaa?u
(iieoiiay oeaia)”0144145 “Oiaa?u ioa?oaeaiiua”0154444 “Ecaea?aeee
ia?auaiey”01616I?i/ea caianu e cao?aou01700Noieiinoue eiouanoaa,
naycaiiiai

n inouanoaeaieai niaianoiie aeayoaeueiinoe01800Anaai (noiia no?ie
00100,00200,

00310,
00411,00500,00615…01800)0190046475,4346755,4246841,8848209,90Noieiinoue
eiouanoaa, eneeth/aaiiai ec iaeiaiiaeaaaaiie aacu a niioaaonoaee n
ioieoaie 5 e 6 ianoiyuae eino?oeoeee e io?aae?iiiai ii oeacaiiui auoa
n/aoai (anaai)0200032013,1330608,6432274,4832270,22Eoiai iaeiaiaeaaaaiay
aaca (no?. 01900 – no?.
02000)0210014462,3016146,7814567,4015939,68N?aaeiaaiaeiaay noieiinoue
iaiaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae022007827,7215688,1123756,20N?aaeiaaiaeiaay noieiinoue iaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae023003826,147665,4111478,79“03”ieoya?y 1999a.

Iiaeiene ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a.

I?EEIAEAIEA ?1 e EINO?OEOeEE

AINOAeA?NOAAIIIE IAEIAIAIE

NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

A Ainoaea?noaaiioth iaeiaiaoth einiaeoeeth ?OO ii a. Eenee

(oeeeae AI “IAOEINO?IE”)

Eniieieoaeue: Eaaiia E.E.
Iieo/aii”_4_”__ieoya?y__1999a.

Oaeaoii: 000-00-00

?an/?o

iaeiaa ia eiouanoai i?aaei?eyoey

ca aeaayoue ianyoeaa 1999a.

oun. ?oa.

? i/iIieacaoaeeEiae no?.Aeaiiua ieaoaeueueeaAeaiiua iaeiaiaiai
i?aaia123451N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii eiouanoaa ca
io/?oiue ia?eiae02300225765,302Onoaiiaeaiiay noaaea iaeiaa ia
eiouanoai024002,0%3Noiia iaeiaa ia eiouanoai ca io/?oiue
ia?eiae025004515,304Ia/eneaii a athaeaeao iaeiaa ia eiouanoai ca
io/?oiue ia?eiae026002876,185I?e/eoaaony e oieaoa a athaeaeao iaeiaa ia
eiouanoai ii n?ieo027001639,12

Iiaeiene ?oeiaiaeeoaey, Aeaaiiai aooaaeoa?a

Ioiaoee e caia/aiey Einiaeoi?a (yeiiiienoa)

I?EEIAEAIEA ?1

e ?an/?oo ii iaeiao

ia eiouanoai

ca aeaayoue ianyoeaa 1999a.

Eueaioa ia eiouanoai OAI “IAOEINO?IE”

a. Eenee ca aeaayoue ianyoeaa 1999a.

? i/iIaeiaiiaaieaNoiia

a oun. ?oa.I?eia/aiea1Eueaioa ii nioeeaeueii – eoeueoo?iie
noa?a31616,392Iiaeeecaoeeiiiue ?aca?a120440,98Eoiai152057,37

Iiaeienue ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a

OAI “IAOEINO?IE” (a. Eenee)
I?EEIAEAIEA ?2 e EINO?OEOeEE

A Ainoaea?noaaiioth iaeiaiaoth
AINOAeA?NOAAIIIE IAEIAIAIE

Einiaeoeeth ?OO
NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

?an/?o

n?aaeiaaiaeiaie noieiinoe eiouanoaa i?aaei?eyoey

N/aoa

Aooaaeoa?neiai o/?oaEiae no?.Io/?oiua aeaiiua
ia:01.0101.0401.0701.1001.011234567Iniiaiua n?aaenoaa ii inoaoi/iie
noieiinoe
(01+03-02)00100166275,00166572,00169100,00167484,00Iaiaoa?eaeueiua
aeoeau ii inoa-

oi/iie noieiinoe (04-05)0020056,0050,00483,00317,0010
“Iaoa?eaeu”0031021739,0041905,0041496,0048197,0011 “AEeaioiua ia
au?aueaaiee e ioei?ia”00411Iaeioeaiiua e auno?ieciaoeaath-

ueany i?aaeiaou (12-13)005007834,009418,0011090,0012209,0015
“Caaioiaeaiea e i?eia?aoaiea iaoa?eaeia”0061520 “Iniiaiia
i?iecaiaenoai”00720177110,00205433,00230465,00264696,0021 “Iieooaa?eeaou
nianoaaiiiai i?iecaiaenoaa”0082123 “Aniiiiaaoaeueiua
i?iecaiaenoaa”0092329 “Ianeoaeeaathuea i?iecaiaenoaa

e oicyenoaa”0102930 “Iaeaieoaeueiua ?aaiou”0113031 “?anoiaeu aoaeoueo
ia?eiaeia”0123120,00165,001348,0080,0036 “Auiieiaiiua ?aaiou ii iaca-

aa?o?iiui ?aaioai”0123640 “Aioiaay
i?iaeoeoeey”013404647,003750,004551,009453,0041 “Oiaa?u (iieoiiay
oeaia)”0144145 “Oiaa?u ioa?oaeaiiua”0154444 “Ecaea?aeee
ia?auaiey”01616I?i/ea caianu e cao?aou01700241,00Noieiinoue eiouanoaa,
naycaiiiai

n inouanoaeaieai niaianoiie aeayoaeueiinoe01800Anaai (noiia no?ie
00100,00200,

00310,
00411,00500,00615…01800)01900377681,00427293,00458533,00502677,00Noieiin
oue eiouanoaa, eneeth/aaiiai ec iaeiaiiaeaaaaiie aacu a niioaaonoaee n
ioieoaie 5 e 6 ianoiyuae eino?oeoeee e io?aae?iiiai ii oeacaiiui auoa
n/aoai (anaai)0200076686,93155070,52153501,14152057,37Eoiai
iaeiaiaeaaaaiay aaca (no?. 01900 – no?.
02000)02100300994,07272222,48305031,86350619,63N?aaeiaaiaeiaay
noieiinoue iaiaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae0220028969,6867541,14105735,96N?aaeiaaiaeiaay noieiinoue iaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae0230071652,07143808,86225765,30“03”ieoya?y 1999a.

Iiaeiene ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a.

I?EEIAEAIEA ?1 e EINO?OEOeEE

AINOAeA?NOAAIIIE IAEIAIAIE

NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

A Ainoaea?noaaiioth iaeiaiaoth einiaeoeeth ?OO ii a. Ai?aeaaea

(oeeeae AI “IAOEINO?IE”)

Eniieieoaeue: Eaaiia E.E.
Iieo/aii”_4_”__ieoya?y__1999a.

Oaeaoii: 000-00-00

?an/?o

iaeiaa ia eiouanoai i?aaei?eyoey

ca aeaayoue ianyoeaa 1999a.

oun. ?oa.

? i/iIieacaoaeeEiae no?.Aeaiiua ieaoaeueueeaAeaiiua iaeiaiaiai
i?aaia123451N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii eiouanoaa ca
io/?oiue ia?eiae023007286,752Onoaiiaeaiiay noaaea iaeiaa ia
eiouanoai024002,0%3Noiia iaeiaa ia eiouanoai ca io/?oiue
ia?eiae02500145,734Ia/eneaii a athaeaeao iaeiaa ia eiouanoai ca io/?oiue
ia?eiae0260099,005I?e/eoaaony e oieaoa a athaeaeao iaeiaa ia eiouanoai
ii n?ieo0270046,73

Iiaeiene ?oeiaiaeeoaey, Aeaaiiai aooaaeoa?a

Ioiaoee e caia/aiey Einiaeoi?a (yeiiiienoa)

OAI “IAOEINO?IE” (a. Ai?aeaaea) I?EEIAEAIEA
?2 e EINO?OEOeEE

A Ainoaea?noaaiioth iaeiaiaoth
AINOAeA?NOAAIIIE IAEIAIAIE

Einiaeoeeth ?OO
NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

?an/?o

n?aaeiaaiaeiaie noieiinoe eiouanoaa i?aaei?eyoey

N/aoa

Aooaaeoa?neiai o/?oaEiae no?.Io/?oiua aeaiiua
ia:01.0101.0401.0701.1001.011234567Iniiaiua n?aaenoaa ii inoaoi/iie
noieiinoe (01+03-02)0010010056,8610016,409459,579172,48Iaiaoa?eaeueiua
aeoeau ii inoa-

oi/iie noieiinoe (04-05)0020010 “Iaoa?eaeu”003101,661,097,747,7411
“AEeaioiua ia au?aueaaiee e ioei?ia”00411Iaeioeaiiua e auno?ieciaoeaath-

ueany i?aaeiaou (12-13)005007,023,7423,7223,7215 “Caaioiaeaiea e
i?eia?aoaiea iaoa?eaeia”0061520 “Iniiaiia i?iecaiaenoai”0072021
“Iieooaa?eeaou nianoaaiiiai i?iecaiaenoaa”0082123 “Aniiiiaaoaeueiua
i?iecaiaenoaa”0092329 “Ianeoaeeaathuea i?iecaiaenoaa

e oicyenoaa”0102930 “Iaeaieoaeueiua ?aaiou”0113031 “?anoiaeu aoaeoueo
ia?eiaeia”0123136 “Auiieiaiiua ?aaiou ii iaca-

aa?o?iiui ?aaioai”0123640 “Aioiaay i?iaeoeoeey”0134041 “Oiaa?u
(iieoiiay oeaia)”0144145 “Oiaa?u ioa?oaeaiiua”0154444 “Ecaea?aeee
ia?auaiey”01616I?i/ea caianu e cao?aou01700Noieiinoue eiouanoaa,
naycaiiiai

n inouanoaeaieai niaianoiie aeayoaeueiinoe01800Anaai (noiia no?ie
00100,00200,

00310,
00411,00500,00615…01800)0190010065,5410021,239491,039203,94Noieiinoue
eiouanoaa, eneeth/aaiiai ec iaeiaiiaeaaaaiie aacu a niioaaonoaee n
ioieoaie 5 e 6 ianoiyuae eino?oeoeee e io?aae?iiiai ii oeacaiiui auoa
n/aoai (anaai)020000,000,000,000,00Eoiai iaeiaiaeaaaaiay aaca (no?.
01900 – no?. 02000)0210010065,5410021,239491,039203,94N?aaeiaaiaeiaay
noieiinoue iaiaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae022000,000,000,00N?aaeiaaiaeiaay noieiinoue iaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae023002510,854949,887286,75“03”ieoya?y 1999a.

Iiaeiene ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a.

I?EEIAEAIEA ?1 e EINO?OEOeEE

AINOAeA?NOAAIIIE IAEIAIAIE

NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

A Ainoaea?noaaiioth iaeiaiaoth einiaeoeeth ?OO ii a. Noaa?iiieue

(oeeeae AI “IAOEINO?IE”)

Eniieieoaeue: Eaaiia E.E.
Iieo/aii”_4_”__ieoya?y__1999a.

Oaeaoii: 000-00-00

?an/?o

iaeiaa ia eiouanoai i?aaei?eyoey

ca aeaayoue ianyoeaa 1999a.

oun. ?oa.

? i/iIieacaoaeeEiae no?.Aeaiiua ieaoaeueueeaAeaiiua iaeiaiaiai
i?aaia123451N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii eiouanoaa ca
io/?oiue ia?eiae023006190,292Onoaiiaeaiiay noaaea iaeiaa ia
eiouanoai024001,0%3Noiia iaeiaa ia eiouanoai ca io/?oiue
ia?eiae0250061,904Ia/eneaii a athaeaeao iaeiaa ia eiouanoai ca io/?oiue
ia?eiae0260041,755I?e/eoaaony e oieaoa a athaeaeao iaeiaa ia eiouanoai
ii n?ieo0270020,15

Iiaeiene ?oeiaiaeeoaey, Aeaaiiai aooaaeoa?a

Ioiaoee e caia/aiey Einiaeoi?a (yeiiiienoa)

OAI “IAOEINO?IE” (a. Noaa?iiieue) I?EEIAEAIEA
?2 e EINO?OEOeEE

A Ainoaea?noaaiioth iaeiaiaoth
AINOAeA?NOAAIIIE IAEIAIAIE

Einiaeoeeth ?OO
NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

?an/?o

n?aaeiaaiaeiaie noieiinoe eiouanoaa i?aaei?eyoey

N/aoa

Aooaaeoa?neiai o/?oaEiae no?.Io/?oiua aeaiiua
ia:01.0101.0401.0701.1001.011234567Iniiaiua n?aaenoaa ii inoaoi/iie
noieiinoe (01+03-02)001008507,938378,618093,937981,98Iaiaoa?eaeueiua
aeoeau ii inoa-

oi/iie noieiinoe (04-05)0020010 “Iaoa?eaeu”003101,122,638,228,2211
“AEeaioiua ia au?aueaaiee e ioei?ia”00411Iaeioeaiiua e auno?ieciaoeaath-

ueany i?aaeiaou (12-13)005001,821,7017,0317,0315 “Caaioiaeaiea e
i?eia?aoaiea iaoa?eaeia”0061520 “Iniiaiia i?iecaiaenoai”0072021
“Iieooaa?eeaou nianoaaiiiai i?iecaiaenoaa”0082123 “Aniiiiaaoaeueiua
i?iecaiaenoaa”0092329 “Ianeoaeeaathuea i?iecaiaenoaa

e oicyenoaa”0102930 “Iaeaieoaeueiua ?aaiou”0113031 “?anoiaeu aoaeoueo
ia?eiaeia”0123136 “Auiieiaiiua ?aaiou ii iaca-

aa?o?iiui ?aaioai”0123640 “Aioiaay i?iaeoeoeey”0134041 “Oiaa?u
(iieoiiay oeaia)”0144145 “Oiaa?u ioa?oaeaiiua”0154444 “Ecaea?aeee
ia?auaiey”01616I?i/ea caianu e cao?aou01700Noieiinoue eiouanoaa,
naycaiiiai

n inouanoaeaieai niaianoiie aeayoaeueiinoe01800Anaai (noiia no?ie
00100,00200,

00310,
00411,00500,00615…01800)019008510,878382,948119,188007,23Noieiinoue
eiouanoaa, eneeth/aaiiai ec iaeiaiiaeaaaaiie aacu a niioaaonoaee n
ioieoaie 5 e 6 ianoiyuae eino?oeoeee e io?aae?iiiai ii oeacaiiui auoa
n/aoai (anaai)020000,000,000,000,00Eoiai iaeiaiaeaaaaiay aaca (no?.
01900 – no?. 02000)021008510,878382,948119,188007,23N?aaeiaaiaeiaay
noieiinoue iaiaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae022000,000,000,00N?aaeiaaiaeiaay noieiinoue iaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae023002111,734174,496190,29“03”ieoya?y 1999a.

Iiaeiene ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a.

I?EEIAEAIEA ?1 e EINO?OEOeEE

AINOAeA?NOAAIIIE IAEIAIAIE

NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

A Ainoaea?noaaiioth iaeiaiaoth einiaeoeeth ?OO a. Iineau

ii Ainoaea?noaaiiiio i?aaei?eyoeth OAI “IAOEINO?IE”

Eniieieoaeue: Eaaiia E.E.

Iieo/aii”_4_”__ieoya?y__1999a.

Oaeaoii: 000-00-00

?an/?o

iaeiaa ia eiouanoai i?aaei?eyoey

ca 9 ianyoeaa 1999a.

? i/iIieacaoaeeEiae no?.

OAI “IAOEINO?IE”a o./. Iineaaa o./. oeeeaeuae?oaeaa.
Noaa?iiieue12345671N?aaeiaaiaeiaay noieiinoue iaeaaaaiiai iaeiaii ia
eiouanoai ca io/?oiue
ia?eiae023002196071,341945350,21244530,846190,292Onoaiiaeaiiay noaaea
iaeiaa ia eiouanoai (%)02400O2,02,01,03Noiia iaeiaa ia eiouanoai ca
io/?oiue ia?eiae0250043859,5038907,004890,6061,904Ia/eneaii a athaeaeao
iaeiaa ia eiouanoai ca io/?oiue
ia?eiae0260029691,9526521,713128,4941,755I?e/eoaaony e oieaoa a
athaeaeao iaeiaa ia eiouanoai ii n?ieo0270014167,5512385,291762,1120,15

Iiaeienue ?oeiaiaeeoaey e Aeaaiiai Aooaaeoa?a.I?EEIAEAIEA ?1

e ?an/?oo ii iaeiao

ia eiouanoai

ca aeaayoue ianyoeaa 1999a.

Noieiinoue eiouanoaa, oiaiueoathuaai iaeiaiiaeaaaaioth aaco

ca 9 ianyoeaa 1999 a.

Iauaeou, eniieuecoaiua a ii?aaeae?iiuo

Noa?ao aeayoaeueiinoe, ae?oaia eiouanoaiNoieiinoue eiouanoaa ca

au/aoii eciinaIi a. Iineaa

AIE –OO1. Iauaeou aeeeeuii-eiiioiaeueiie

e nioeeaeueii-eoeueoo?iie noa?u897728,422. Iauaeou, eniieuecoaiua
eneeth/eoaeueii aeey io?aiu i?e?iaeu, iiaea?iie aaciianiinoe,
a?aaeaeaineie iai?iiu62139,613. Iiaeeecaoeeiiiue ?aca?a e
iiaeeecaoeeiiiua iiuiinoe517191,58EOIAI:1477059,61Ii a.Eenee1. Iauaeou
aeeeeuii-eiiioiaeueiie

e nioeeaeueii-eoeueoo?iie noa?u31616,392. Iiaeeecaoeeiiiue ?aca?a e
iiaeeecaoeeiiiua iiuiinoe120440,98EOIAI:152057,37Ii a. Oaa?ue1. Iauaeou
aeeeeuii-eiiioiaeueiie

e nioeeaeueii-eoeueoo?iie noa?u 32270,22ANAAI (ii OAI
“IAOEINO?IE”):1661387,20

Iiaeienue ?oeiaiaeeoaey e Aeaaiiai Aooaaeoa?a

OAI “IAOEINO?IE”
I?EEIAEAIEA ?2 e EINO?OEOeEE

A Ainoaea?noaaiioth iaeiaiaoth
AINOAeA?NOAAIIIE IAEIAIAIE

Einiaeoeeth ?OO
NEOAEAU ?O

io 8 ethiy 1995 aiaea ?33

?an/?o

n?aaeiaaiaeiaie noieiinoe eiouanoaa i?aaei?eyoey

N/aoa

Aooaaeoa?neiai o/?oaEiae no?.Io/?oiua aeaiiua
ia:01.0101.0401.0701.1001.011234567Iniiaiua n?aaenoaa ii inoaoi/iie
noieiinoe
(01+03-02)001001765093,901745800,641751567,391738866,00Iaiaoa?eaeueiua
aeoeau ii inoa-

oi/iie noieiinoe (04-05)002005512,035220,235514,003340,0010
“Iaoa?eaeu”003101260073,55154914,18164612,00186234,0011 “AEeaioiua ia
au?aueaaiee e ioei?ia”00411Iaeioeaiiua e auno?ieciaoeaath-

ueany i?aaeiaou (12-13)0050082115,1598693,05101242,00103225,0015
“Caaioiaeaiea e i?eia?aoaiea iaoa?eaeia”0061522,2834,8920 “Iniiaiia
i?iecaiaenoai”007202623609,692394387,932582643,002232127,0021
“Iieooaa?eeaou nianoaaiiiai i?iecaiaenoaa”0082123 “Aniiiiaaoaeueiua
i?iecaiaenoaa”0092329 “Ianeoaeeaathuea i?iecaiaenoaa

e oicyenoaa”0102930 “Iaeaieoaeueiua ?aaiou”0113031 “?anoiaeu aoaeoueo
ia?eiaeia”0123129654,2530122,729205,0012032,0036 “Auiieiaiiua ?aaiou ii
iaca-

aa?o?iiui ?aaioai”0123640 “Aioiaay
i?iaeoeoeey”0134020295,0020928,0028242,0033054,0041 “Oiaa?u (iieoiiay
oeaia)”01441819,98665,1445 “Oiaa?u
ioa?oaeaiiua”0154415721,00110,0093,0070,0044 “Ecaea?aeee
ia?auaiey”01616I?i/ea caianu e
cao?aou0170040753,0019217,9914105,0040256,00Noieiinoue eiouanoaa,
naycaiiiai

n inouanoaeaieai niaianoiie aeayoaeueiinoe018003,003,002,002,00Anaai
(noiia no?ie 00100,00200,

00310,
00411,00500,00615…01800)019004709672,834470097,774657225,394349206,00Noi
eiinoue eiouanoaa, eneeth/aaiiai ec iaeiaiiaeaaaaiie aacu a niioaaonoaee
n ioieoaie 5 e 6 ianoiyuae eino?oeoeee e io?aae?iiiai ii oeacaiiui auoa
n/aoai (anaai)020001413766,951664952,641669947,481661387,20Eoiai
iaeiaiaeaaaaiay aaca (no?. 01900 – no?.
02000)021003295905,882805145,132987277,912687818,80N?aaeiaaiaeiaay
noieiinoue iaiaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae02200384839,95801702,471218119,31N?aaeiaaiaeiaay noieiinoue
iaeaaa-

aiiai iaeiaii eiouanoaa ca io/?oiue
ia?eiae02300762631,401486684,262196071,34“03”ieoya?y 1999a.

Iiaeiene ?oeiaiaeeoaey e Aeaaiiai aooaaeoa?a.

NIAeA?AEAIEA

1. Niaea?aeaiea ……………………………………………………….

2. Aaaaeaiea ………………………………………………….……….

3. Iauea iiiaiou e yeaiaiou iaeiaa ……………….……….

4. ?an/?o iaeiaiiaeaaaaiie aacu e

n?aaeiaaiaeiaie noieiinoe eiouanoaa ……..……………….

5. Noaaea iaeiaa e ?ann/?o noii ia/eneaiiuo

e noii oiea/aiiuo a athaeaeao …………………..…………….

6. Iniaaiiinoe oieaou iaeiaa ia eiouanoai

?acee/iuie ieaoaeueueeaie ……………………….…………

7. Eueaiou ii iaeiao …………………………………………………

8. Ii?yaeie o/?oa e oieaou iaeiaa a athaeaeao …………………

9. I?eeiaeaiey ………………………………………………………..

10. Nienie eeoa?aoo?u ……………………………………………

Eeoa?aoo?a

1. Caeii ?O io 13 aeaeaa?y 1991 a. ?20

“I iaeiaa ia eiouanoai i?aaei?eyoee”

2. Eino?oeoeey Ainoaea?noaaiiie iaeiaiaie neoaeau ?O

io 8 ethiy 1995 a. ?33 “I ii?yaeea en/eneaiey e oieaou

a athaeaeao iaeiaa ia eiouanoai i?aaei?eyoee”

3. Eciaiaiey e aeiiieiaiey ?4 Eino?oeoeee Ainoaea?noaaiiie

iaeiaiaie neoaeau ?O io 8 ethiy 1995 a. ?33

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