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XXXVIII
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iii. £Í»ÐÇÅÉÅÕ ÒÈÕ ÅÉÎÃÈƽÁÕ..................................................................................439
6. §ÁÒÁÑÒÁÒÉË»Õ Ð×Ó½ÑÅÉÕ – ¨Å½ÔÑÈ ÒÎ× ÁÁÉÒÎÀÅÍÎ× ÎÑÎÑÒÎÀ
ÑÒÎ ¼ÉÑ×
(ÁÐ. 40 ÁÐ. 1 ÅнÒ. Á’ ËÁÉ ÁÐ. 3 ÅÄ. Â’) ..............................................439
7. §ÐÉÒÉ˼ – ÐÎÒÑÅÉÕ
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Á. §ÁÓÉ»ÐÔÑÈ ÁÒÎÉËÎÀ ÄÉËÁÉÏÁÒÎÕ ÅÌ»ÇÖÎ×
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Â. ÉËÁ½ÔÁ ÅÌ»ÇÖÎ× ÑÅ ÅÒÁÉÐŽÅÕ ÒÎ× ÉĽÎ× Î½ÌÎ×
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Ç. ¨Å½ÔÑÈ ÒÔÍ ÐÎÚÎÓ»ÑÅÔÍ ÑËÈÑÈÕ ÒÎ× ÄÉËÁÉÏÁÒÎÕ
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Ä. §ÁÒÁÑÒÁÒÉ˼ ŽÔÑÈ ÒÎ× ÁÁÉÒÎÀÅÍÎ× ÐÎÕ ÑËÈÑÈ ÒÎ× ÄÉËÁÉÏÁÒÎÕ
ÎÑÎÑÒÎÀ ËÅÆÁÌÁ½Î×
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Å. ÍÔÑÒÎνÈÑÈ ÒÎ× ÎнÑÁÒÎÕ ËÁÉ ÑÒÎ×Õ ÌÎÉÎÀÕ ÅÒ¾ÖÎ×Õ ÅÉÎÃÈƽÁÕ
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ÑÒ. §ÁÒÐÇÈÑÈ ÒÈÕ Ä×ÍÁÒ¾ÒÈÒÁÕ ÁÎËÌÅÉÑÎÀ ÒÎ× ÄÉËÁÉÏÁÒÎÕ Ì¾ÇÔ
ÅËÐÎÑÏÈÑÈÕ ÑÒÎ ÒÎ× ÁÐ. 40 ÁÐ. 5
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Ø. ÉÅÀÐ×ÍÑÈ ÒÎ× ÁÍÒÉËÅÉ»ÍÎ× ÒÎ× ÅÌ»ÇÖÎ×
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È. ¨Å½ÔÑÈ ÒÎ× ÖоÍÎ× ÄÉÐËÅÉÁÕ ÒÎ× ÅÌ»ÇÖÎ×
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Ó. ÉÅÀÐ×ÍÑÈ ÅÊÎ×ÑÉÏÍ ÅÌÅÇËÒÏÍ – ²ÎÖлÔÑÈ ¡£ ÐÎÕ ÄÉÅ×˾Ì×ÍÑÈ
ÒÎ× ÅÌ»ÇÖÎ× – §×ÐÏÑÅÉÕ
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É. ÉÒÁÊÈ ÅÌ»ÇÖÎ× ÔÕ ÁÑÆÁÌÉÑÒÉËÎÀ »ÒÐÎ×
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ÉÁ. ²ÎÖлÔÑÈ ÅÖÅÀÓÅÉÁÕ ÅÌÅÇËÒÏÍ
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ÉÂ. §×ÐÏÑÅÉÕ ÅÉÕ ÂÐÎÕ ÒÔÍ ÅÌÅÇËÒÏÍ
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¢. ÉËÁ½ÔÁ ÒÎ× 1/5 ÇÉÁ оËÌÈÑÈ ÇÅÍÉËÎÀ ÅËÒËÒÎ× ÅÌ»ÇÖÎ× ÑÒÈÍ ¡£
(ÁÐ. 40 ÁÐ. 3-4, 40Á, 39Á ÁÐ. 1, 63 ÁÐ. 1 ÅÄ. Á’, 63 ÁÐ. 3, 63Â, 63Ç)
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1. µÍÍÎÉÁ
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2. ËξÕ
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3. ÐÎÚÎÓ»ÑÅÉÕ
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Á. ÉËÁÉÎÀÖÎÉ
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Â. ´ÑËÈÑÈ ÄÉνËÈÑÈÕ ÒÔÍ ÅÒÁÉÐÉËÏÍ ×ÎÓ»ÑÅÔÍ ËÁÒ’ ÁÍÒ½ÓÅÑÈ
ÐÎÕ ÒÎ×Õ ËÁ;ÍÅÕ ÒÈÕ ÖÐÈÑÒ¼Õ ËÁÉ Ñ×ÍÅÒ¼Õ ÄÉÁÖŽÐÉÑÈÕ
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i. ÁÐÂÁÑÈ ËÁ;ÍÔÍ ÖÐÈÑÒ¼Õ ËÁÉ Ñ×ÍÅÒ¼Õ ÄÉÁÖŽÐÉÑÈÕ.......................................450
ii. ÉÑÒÅ×Ò¾ ÁÐÁÂÑÅÔÕ .......................................................................................453
iii. ×ÍÁÇÔǼ ÁÐÁÂÑÅÔÕ Á¾ ÒÈÍ ¾ÌÈ ÎÐŽÁ ÒÈÕ ÅÒÁÉÐŽÁÕ ..............................453
iv. £Ê»ÒÁÑÈ ËÅÐÄÎÆÎнÁÕ ¼ ØÈÉÏÍ ÑÅ ÑÖ»ÑÈ Å ÒÎ ÑÀÍÎÌÎ ÒÈÕ ÅÒÁÉÐÉ˼Õ
ÄÐÁÑÒÈÐɾÒÈÒÁÕ ................................................................................................455
v. ³Ð¾ÍÎÕ ÄÉÅÍ»ÐÇÅÉÁÕ ÐÊÅÔÍ ËÁÉ ×ÎÂÎÌ¼Õ Á½ÒÈÑÈÕ ÅÇÌÈÕ ÅÉÎÃÈƽÁÕ ........456
Ç. ¡ÍÒÉËŽÅÍÎ ÅÌ»ÇÖÎ×
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4. ÎÉ ØÈÒ¼ÁÒÁ
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. ³ÐÒÈÕ ÑËÈÑÈÕ ÄÉËÁÉÏÁÒÎÕ ÒÎ× 5% ¼ ÒÎ× 20% ÇÉÁ оËÌÈÑÈ
ÅËÒËÒÎ× ÅÌ»ÇÖÎ× ÑÒÈÍ ¡£
(ÁÐ. 40 ÁÐ. 1 ÅÄ. Á, 2, 3, 4, 40Á,
39Á ÁÐ. 1, 63 ÁÐ. 1 ÅÄ. Á, 63 ÁÐ. 3, 63Â, 63Ç)
(½ÍÁËÁÕ)
...................................458