£°¦£³¯¨£®¡
VIII
[17]
¡ÇÎÐ ¦³ ÅÉÂÁÒÉËÎÀ Á×ÒÎËÉͼÒÎ× Å leasing Á¾ ÉÁÒо
......... 40
[18]
³Ð¾ÍÎÕ »ËÒÔÑÈÕ ÁÒÎÉËÏÍ ÁÑÆÁÌÉÑÒÉËÏÍ ÅÉÑÆÎÐÏÍ
............ 42
[19]
¦ÄÉÔÒÉ˼ §ÅÆÁÌÁÉÎ×ÖÉ˼ £ÉÖŽÐÈÑÈ (¦§£) ÁÐÎÖ¼Õ
ÌÎÇÉÑÒÉËÏÍ ×ÈÐÅÑÉÏÍ ËÁÉ ÁÐÁËÐÒÈÑÈ Æ¾ÐÎ× 20%
............ 44
[20]
±Ð¾ÎÕ ÁÍÁÇÐÁÆ¼Õ ÑÒÎÉÖŽÔÍ ÑÒÈÍ ÒÐÉÈÍÉÁ½Á ËÁÒÑÒÁÑÈ
Ñ×ÆÔÍÈÒÉËÏÍ
............................................................................. 46
[21]
£ÉÑÁÇÔǼ Ñ×ÍÁÌÌÇÁÒÎÕ Á¾ ÁÌÌÎÄÁ¾ Æ×ÑÉ˾
оÑÔÎ ÇÉÁ ËÌ×ÃÈ ÒÅËÈнÔÍ
................................................ 47
[22]
µËÒÔÑÈ ÒÔÍ ÁÑÆÁÌÉÑÒÉËÏÍ ÅÉÑÆÎÐÏÍ Á¾ ÒÁ ÁËÁÓÐÉÑÒÁ
»ÑÎÄÁ
............................................................................................. 49
[23]
©ÎÐÎÌÎǽÁ ÅÉÑÎļÁÒÎÕ Ñ×ÂÎÌÁÉÎÇÐÆÔÍ
............................ 51
[24]
¼ÌÔÑÈ ÒÅËÈнÎ× Á¾ËÒÈÑÈÕ ÁËÉͼÒÎ×
................................... 54
[25]
ÁÐÁËÐÒÈÑÈ Æ¾ÐÎ× Á¾ ÐμÓÅÉÅÕ ÅÊÔÒÅÐÉËÎÀ
.................. 57
[26]
ÁÐÁËÐÒÈÑÈ Æ¾ÐÎ× ÑÒÈÍ ÅнÒÔÑÈ ÅÐÇÁؾÅÍÎ×
Å ÎÌÌÁ̼ ÁÁÑÖ¾ÌÈÑÈ
........................................................... 60
[27]
ÁÐÁËÐÒÈÑÈ Æ¾ÐÎ× ÑÅ ÒÉÎ̾ÇÉÁ ÁÐÎÖ¼Õ ×ÈÐÅÑÉÏÍ
ÅÒÁÉÐŽÁÕ ËÉÍÈÒ¼Õ ÒÈÌÅÆÔͽÁÕ
...................................................... 61
[28]
ÁÐÁËÐÒÈÑÈ Æ¾ÐÎ× ÑÒÁ ÒÉÎ̾ÇÉÁ ÁÐÎÖ¼Õ ×ÈÐÅÑÉÏÍ
Á¾ 1.1.2014
................................................................................. 62
[29]
©ÎÐÎ̾ÇÈÑÈ Ò¾ËÔÍ ËÁÒÁÓ»ÑÅÔÍ £Ì̼ÍÔÍ ÑÒÎ ÅÊÔÒÅÐÉ˾
...... 64
[30]
¡ÎÇÐÁƼ »ÍÁÐÊÈÕ & ̼ÊÈÕ ÇÉÁ ÅÉÖŽÐÈÑÈ Î× ÒÈÐŽ
ÁÌÎÇÐÁÆÉËÂÉÂ̽Á
..................................................................... 66
[31]
¨ÅÒÁ½ÂÁÑÈ ÇÉÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ
.......................... 68
II. ©¡
..................................................................................................71
[32]
¦ÁÒÐ¾Õ Ñ×ÍÅÐÇÁؾÅÍÎÕ Å ËÌÉÍÉ˼
............................................. 73
[33]
³Ð¾ÍÎÕ »ËÒÔÑÈÕ ©¡ Î× ÄÅÍ ÎÐŽ ÍÁ Ñ×ÃÈÆÉÑÒŽ
........ 75
[34]
ÈÎÒÉ˾ Ò»ÌÎÕ Ë»ÍÒÐÔÍ ÄÉÁÑË»ÄÁÑÈÕ ËÁÉ ©¡
....................... 77
[35]
¼ÃÈ ×ÈÐÅÑÉÏÍ ÒÎ×ÐÉÑÒÉËÎÀ ÐÁËÒÎÐŽÎ× ÑÒÈÍ ¦ÒÁ̽Á
......... 78
[36]
µËÒÔÑÈ ÄÁÁÍÏÍ ËÁÉ ÒÎ× ©¡ Á×ÒÏÍ, ÇÉÁ Á×ÒÎ˽ÍÈÒÁ
ÑÖÎÌ¼Õ ÎÄÈÇÏÍ
............................................................................. 81