. 25.12.1997 N 809 " "







25 1997 . N 809





13.08.1996 N 950 " " 07.03.1997 N 265 " " " 1997 - 1998 . .", , , 1 1998 , :



1. 01.01.1998 , :



, "" , , 1;

, , , , , , 2;

, , , , 3.



2. 01.01.1998 (), "" , , , , 4.



3. "" 50% .



4. N 473 17.07.1997 " ".



5. . 2 N 720 19.11.1997 " " , "" , 3 - 5.



6. .. ..



.











1

25.12.1997 N 809



N 125 .-97/98

1 1998 .



,

"" ,

( )



.



---T---T---------------------------------T------------------------
                                                  
N  N             +------------T-----------+
..                                  01.01.98, 01.01.98,
                                         .     . - .
+--+---+---------------------------------+------------+-----------+
        Ŧ                       
                 ( ):                                  
+--+---+---------------------------------+------------+-----------+
         1.1.                                
                                     
                                                   
+--+---+---------------------------------+------------+-----------+
1  1           ,                       
                                        
                                             
+--+---+---------------------------------+------------+-----------+
     -  ,     90000        90-00    
                                   
      3000                                       
+--+---+---------------------------------+------------+-----------+
     -  ,      90000        90-00    
                                          
+--+---+---------------------------------+------------+-----------+
     -         .   . 90000        90-00    
     , ,  (                         
     10 )                                                  
+--+---+---------------------------------+------------+-----------+
     -    ,     65000        65-00    
                                 
     3000                                             
+--+---+---------------------------------+------------+-----------+
2  2   50%         50%        
                                      ,    ,   
                                      .   .  
                                      . 1       . 1      
+--+---+---------------------------------+------------+-----------+
        2:                                  
                               
                                       
     :                                              
     -                                   
        (..                                
     )                            
     ,                              
                                       
                                    
     -                           
     (..    ),                         
                                         
                                    
     ,                                 
       .                            
+--+---+---------------------------------+------------+-----------+
      1.2.                          
                                      
+--+---+---------------------------------+------------+-----------+
3  3           ,     
                 30%       30%      
       ,  ,    ,   
                   .   .  
                                      . 1, 2    . 1, 2   
+--+---+---------------------------------+------------+-----------+
4  4                                   
                                        
         ,                           
                                
+--+---+---------------------------------+------------+-----------+
     -    8  16 . (     96         0-10    
      )                          
                                                       
+--+---+---------------------------------+------------+-----------+
     -     16    19  .      48         0-05    
           8    19                       
     .                            
+--+---+---------------------------------+------------+-----------+
     -    19  8 .       32         0-03    
                                                    
+--+---+---------------------------------+------------+-----------+
                               
             (                       
      ):                               
+--+---+---------------------------------+------------+-----------+
5  5           ,                       
                                        
      :                                      
+--+---+---------------------------------+------------+-----------+
     -  ,    3200000     3200-00    
                                   
      3000                                       
+--+---+---------------------------------+------------+-----------+
     -  ,     3200000     3200-00    
                                          
+--+---+---------------------------------+------------+-----------+
     -         .   .3200000     3200-00    
     , ,  (                         
     10 )                                                  
+--+---+---------------------------------+------------+-----------+
     -    ,    1600000     1600-00    
                                 
     3000                                             
+--+---+---------------------------------+------------+-----------+
        5:                                  
                               
                                
                                        
     ,                                     
                              
                                  
                                   
       .                               
+--+---+---------------------------------+------------+-----------+
6  6   50%         50%        
                                      ,    ,   
                                      .   .  
                                      . 5       . 5      
+--+---+---------------------------------+------------+-----------+
        6:                                  
                                
                                   
      :                                   
     -                                 
         (..                               
     )                            
                                   
                                    
     -                                 
        (..                                  
     ),                                  
                                               
                                    
     ,                                 
       .                            
+--+---+---------------------------------+------------+-----------+
        5, 6:                              
                                           
                               
                                    
             ""                       
                                
        (                          
     )                             
                                
                                    
       6 .                                    
+--+---+---------------------------------+------------+-----------+
7  7                   
                   .     .    
                  
                 
                
         ,           
              ,   ,  
                  
                                  
                                       . 5, 6,  . 5, 6,
                                      8           8          
+--+---+---------------------------------+------------+-----------+
8  8          50%         50%        
                   ,    ,   
           .   .  
             . 5, 6    . 5, 6   
                                
                               
      ,                          
                                 
                                
                                      
                                 
           .  7,                       
     . 7.                                                 
+--+---+---------------------------------+------------+-----------+
        5, 6, 8:                           
                                   
                               
                                  
                                  
     50%  ,                          
                                 
                                   
                                 
         50                         
                                          
       ,  40                         
       .                                    
+--+---+---------------------------------+------------+-----------+
                                   
                                       
+--+---+---------------------------------+------------+-----------+
9  9                     
                       
        -
                ,"",         
                 ""
              
             
        (        
     )  . 5.                
                                              
                                      .    
                                                  .  
L--+---+---------------------------------+------------+------------










2

25.12.1997 N 809



N 125 .-97/98

1 1998 .



,

,

, ,

,

( )



.



---T---T---------------------------------T------------------------
                                                  
N  N             +------------T-----------+
..                                  01.01.98, 01.01.98,
                                         .     . - .
+--+---+---------------------------------+------------+-----------+
        Ŧ                       
                 ( ):                                  
+--+---+---------------------------------+------------+-----------+
         1.1.                                
                                     
                                                   
+--+---+---------------------------------+------------+-----------+
1  1           ,                       
                                        
                                             
+--+---+---------------------------------+------------+-----------+
     -  ,     70000        70-00    
                                   
      3000                                       
+--+---+---------------------------------+------------+-----------+
     -  ,      70000        70-00    
                                          
+--+---+---------------------------------+------------+-----------+
     -         .   . 70000        70-00    
     , ,  (                         
     10 )                                                  
+--+---+---------------------------------+------------+-----------+
     -    ,     65000        65-00    
                                 
     3000                                             
+--+---+---------------------------------+------------+-----------+
2  2   50%         50%        
                                      ,    ,   
                                      .   .  
                                      . 1       . 1      
+--+---+---------------------------------+------------+-----------+
        2:                                  
                               
                                       
     :                                              
     -                                   
        (..                                
     )                            
     ,                              
                                       
                                    
     -                           
     (..    ),                         
                                         
                                    
     ,                                 
       .                            
+--+---+---------------------------------+------------+-----------+
      1.2.                          
                                      
+--+---+---------------------------------+------------+-----------+
3  3           ,     
                 30%       30%      
       ,  ,    ,   
                   .   .  
                                      . 1, 2    . 1, 2   
+--+---+---------------------------------+------------+-----------+
4  4                                   
                                        
         ,                           
                                
+--+---+---------------------------------+------------+-----------+
     -    8  16 . (     96         0-10    
      )                          
                                                       
+--+---+---------------------------------+------------+-----------+
     -     16    19  .      48         0-05    
           8    19                       
     .                            
+--+---+---------------------------------+------------+-----------+
     -    19  8 .       32         0-03    
                                                    
+--+---+---------------------------------+------------+-----------+
                               
             (                       
      ):                               
+--+---+---------------------------------+------------+-----------+
5  5           ,                       
                                        
      :                                      
+--+---+---------------------------------+------------+-----------+
     -  ,    3200000     3200-00    
                                   
      3000                                       
+--+---+---------------------------------+------------+-----------+
     -  ,     3200000     3200-00    
                                          
+--+---+---------------------------------+------------+-----------+
     -         .   .3200000     3200-00    
     , ,  (                         
     10 )                                                  
+--+---+---------------------------------+------------+-----------+
     -    ,    1600000     1600-00    
                                 
     3000                                             
+--+---+---------------------------------+------------+-----------+
        5:                                  
                               
                                
                                        
     ,                                     
                              
                                  
                                   
       .                               
+--+---+---------------------------------+------------+-----------+
6  6   50%         50%        
                                      ,    ,   
                                      .   .  
                                      . 5       . 5      
+--+---+---------------------------------+------------+-----------+
        6:                                  
                                
                                   
      :                                   
     -                                 
        (..                                
     )                            
                                   
                                    
     -                                 
        (..                                  
     ),                                  
                                               
                                    
     ,                                 
       .                            
+--+---+---------------------------------+------------+-----------+
        5, 6:                              
                                           
                               
                                    
             ""                       
                                
        (                          
     )                             
                                
                                    
       6 .                                    
+--+---+---------------------------------+------------+-----------+
7  7                   
                   .     .    
                  
                 
                
         ,           
              ,   ,  
                  
                                  
                                       . 5, 6,  . 5, 6,
                                      8           8          
+--+---+---------------------------------+------------+-----------+
8  8          50%         50%        
                   ,    ,   
           .   .  
             . 5, 6    . 5, 6   
                                
                               
      ,                          
                                 
                                
                                      
                                 
           .  7,                       
     . 7.                                                 
+--+---+---------------------------------+------------+-----------+
        5, 6, 8:                           
                                   
                               
                                  
                                  
     50%  ,                          
                                 
                                   
                                 
         50                         
                                          
       ,  40                         
       .                                    
+--+---+---------------------------------+------------+-----------+
                                   
                                       
+--+---+---------------------------------+------------+-----------+
9  9                     
                       
        -
                ,"",         
                 ""
              
             
        (        
     )  . 5.                
                                              
                                      .    
                                                  .  
L--+---+---------------------------------+------------+------------










3

25.12.1997 N 809



N 125 -97/98

1 1998 .



,

,

, ( )



, .



----T-----------------------------------T-------------------------
                                             
 N                           +------------T------------+
                                       01.01.98,  01.01.98,
.                                       .     . - .
+---+-----------------------------------+------------+------------+
       :                        
+---+-----------------------------------+------------+------------+
    1.1.                           
                                       
+---+-----------------------------------+------------+------------+
1                 27000        27-00    
           ,                        
                              
    ():                                        
+---+-----------------------------------+------------+------------+
2   ,   23000        23-00    
                (                        
      )                            
                                           
                                    
   (),                                
       ;                            
   ,                                 
                                     
                                   
                                             
+---+-----------------------------------+------------+------------+
3   ,                         
       "":                          
+---+-----------------------------------+------------+------------+
   -               21000        21-00    
                                              
+---+-----------------------------------+------------+------------+
   -          17000        17-00    
+---+-----------------------------------+------------+------------+
4                      21000        21-00    
+---+-----------------------------------+------------+------------+
5                     
        (30%       30%       
      )          . 1 - 4   . 1 - 4   
+---+-----------------------------------+------------+------------+
6   ,   27000        27-00    
          ,                        
      (                        
   ):                                                    
+---+-----------------------------------+------------+------------+
     1.2.                            
                                       
+---+-----------------------------------+------------+------------+
7                     
                                      30%       30%       
                                      . 1 - 2   . 1 - 2   
+---+-----------------------------------+------------+------------+
      1 - 7:                                
   1.                              
                                        
             ,                        
                                   
      "",                          
                                
   ,            ,                        
                               
                               
    ,  .                             
   2.                            
                                   
                                   
                                    
                             
     .  1  -  7                              
                              
                                 
    .                                      
+---+-----------------------------------+------------+------------+
8                            
                              
                                       
      ,                           
                                 
   :                                                 
+---+-----------------------------------+------------+------------+
   -    8  16 .  (        84        0-08    
    )                             
                                                        
+---+-----------------------------------+------------+------------+
   -       16    19  .        42        0-04    
        8  19 .                        
                                      
+---+-----------------------------------+------------+------------+
   -    19  8  .          28        0-03    
                                                     
+---+-----------------------------------+------------+------------+
      8:                                     
       01                          
   09,   007,   009                            
   .                                                 
+---+-----------------------------------+------------+------------+
                                
                                               
   (  )                        
+---+-----------------------------------+------------+------------+
9                                       
+---+-----------------------------------+------------+------------+
   -    ,     1300000      1300-00   
                                   
     3000                                
+---+-----------------------------------+------------+------------+
   -   ,       1300000      1300-00   
                                           
+---+-----------------------------------+------------+------------+
   -    . . , 1300000      1300-00   
   ,  (  10 )                             
+---+-----------------------------------+------------+------------+
   -  ,      650000       650-00   
          3000                        
                                                       
+---+-----------------------------------+------------+------------+
      9:                                     
   1.                                  
                                  
                               
                               
        ,                        
                                 
                                  
                                  
       .                          
   2.                                       
                                
                                     
             ""                        
                                 
       (                            
   )                                
                                
                                
    6 .                                              
   3.                                 
                                       
                              
                                  
                              
       . 9.                              
+---+-----------------------------------+------------+------------+
10  ,  1300000      1300-00   
        (                        
                                       
                              
     )                                            
+---+-----------------------------------+------------+------------+
11              
       .     .     
                  
                
              
                      
          ,   ,   
                      
                                       . 1       . 1      
                                        
                                      . 9, 10,  . 9, 10,  
                                      12          12          
+---+-----------------------------------+------------+------------+
12    50% ,50% ,
       
        . 9       . 9       
                                  
                                 
                                
                                 
                                       
                                
                                 
        .  10                          
       ,                                  
   (  ,                             
                                     
     )                          
                                  
     ,      1                        
    1985 .                                            
+---+-----------------------------------+------------+------------+
      9, 10, 12:                            
   1.     ,                              
      9,   10,   12,                            
                                       
                                      
      25%:                               
   -                                  
                                  
                                
    ,   ,                        
                                        
                                
                                 
                                  
    50                             
        ,  40                        
      ,  -                          
      ,                        
     .                         
   2.                                
                              
                                 
                                
   ,            ,                        
                               
                               
    ,  .                             
+---+-----------------------------------+------------+------------+
                             
                                               
+---+-----------------------------------+------------+------------+
13                 
                 
   .   28         
        "","",
                 
   ,                 
            
                
              (              
     )      
   . 5                              .   .   
+---+-----------------------------------+------------+------------+
                                         
                                          
          -                               
+---+-----------------------------------+------------+------------+
14         600         0-60    
                                       
               (                        
     )                            
+---+-----------------------------------+------------+------------+
      14:                                    
      01, 02, 03                          
   04  .                              
L---+-----------------------------------+------------+-------------










4

25.12.1997 N 809



(),

""

, ,



1 1998



-------T-------------------------------T-------------------------
  N                  
                               +-------------T-----------+
                                              
                                       
                                         .     . - .
+------+-------------------------------+-------------+-----------+
    1.                                  
                                 
                                        
      (),                           
                                  
        :                              
+------+-------------------------------+-------------+-----------+
  1.1.            2800        2-80    
      8.00  16.00                                          
+------+-------------------------------+-------------+-----------+
  1.2.            1400        1-40    
      16.00  21.00                                         
+------+-------------------------------+-------------+-----------+
  1.3.             700        0-70    
      21.00  0.00   6.00   8.00                        
              ,                        
                                   
+------+-------------------------------+-------------+-----------+
  1.4.             350        0-35    
      0.00  6.00                                           
L------+-------------------------------+-------------+------------








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