„საქართველოს საგადასახადო კოდექსში ცვლილებების შეტანის შესახებ"

საქართველოს კანონის პროექტი მიღებულია
ინიცირების თარიღი
19.11.2010
ავტორი
საქართველოს პარლამენტის წევრები: მიხეილ ცქიტიშვილი და გიორგი გოდაბრელიძე
ნომერი
#07-3/375/7
წყარო

📋 განხილვის ეტაპები

🏛️ კომიტეტები

  • საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი

📅 დამატებითი ინფორმაცია

ბიუროზე განხილვის თარიღი 2010-11-22
ბიუროს ნომერი 154

📜 ტექსტი

საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
l,JJt6fl ilCqnL lJdqJAil60lll, trflI6nL aiqJF$tt0[qil[l 6n6at6fl?qfl Id6fl l, At6bIq3[U JdnUilqXdil, J6nrd6[L qtEUilllll, ?Jl,JbtA 22 6{',0alCd,o 2010 S. rnjOo N 154 Lrjo6o3gqrrL 3o6o6ob Jr6r,rnj$o,,Lojo<6o33qob Lr6rqttrb,:qo 3oq6;lbto ggqoq6}nlob ?ngrSoL t3Lob6I" JJ. JJoqJ c oU VCAF,Cdo: 0. 6$rgo33oqo, g. 6oq$t63qod3 LsgoSr6lro-bioX3g3$rn 3o0o$X$o 14 - l7 qUCArC6o 8 - ll o5|Xcr3uqo.201l $ lbJrxad o AoUdSol' tbrrt4l8n antlos, .J"t*,6diq 4"ARar 4J[&r6 rJrq(",rarq,tu brJrr4or36qerL Jr16qr8gS$ob }o2r4r'r rq615 l-r: lrsJsr4orSnqoL J.>r6q;365$ob 3r'r3o$6$6dbs Rr LrJr6qJa0S$o Sr6ojSogdto pro$flt'lL 5r'rr63.:golqo rd$oll Jdrm1J$ob 5s5boq3,> LsJ;16or3XqoL J.>16q';3n5$oL or,>33gpo3r<rr3 t9 po3oor }l jr6,>d3
წერილი
lrJdJ603Cse0U JJ6sRJA05O0U $3360 Lsjst6o3Xqcrlr J.:t6qr335goL lrsot66sSotsgoo pfl J.\60.)a060oL f, ?i6r.ll,l, j;qdrgo6 6ofr Lsors;od1L drRAro(,S(, Ao,C6, Lsjs4oSXqotr,;r.r6tgog16ootr 67-3 elbqotr ?Xlr;}.:3oLsq, 6o61.'35oo LsJs<6o3nqrrtr Jsdrq.;815got $'g6XdoL eo36 LsjodroSlqol SnstvrndoL 3o3t6 Ls;s6rnS0gXlqo o6ogosgo3oL $Xboo 0o3$.>q$1q ,1s5o5oL Jt4oXjgL: "L.,jst6oXgqoL Us5sqslttsqo JopSjlr?o 03qoq'6dXdol.r ?6gs5oL ?XUsb36" 6oho3or, 3olr11pr ?3bsl;8olro 8L3q3qrrls. qr6.rdroo jy6113qt1 Jsgo3olgXSoo, Js6q$X5goL $X16Xlo: SobXoq 1$o6o?goqo 6oo166o 6r'rq.'6t66qod;1 -ll. I t nt0 /0*
განმარტებითი ბარათი
Jdrc&ldo lr.>jrt6or3nqob ;;6o5o "Loj.:r6or3nqr.rL Lo6;qrlr;bopo.;r,rq3jL?o,, g3qoq'Xlnlob ?69;5oL ?nb;bnd 32bqo L LsJ.>r6o36qoL ts6sqrLsLrqo ;opnjL?o (L;j,>r6o3nqolr lr.:,.;r6o53qXlqo 8r65X N54, t2.lo.20l0 $'., fuhqo 33) A06.r6oq odE"L ?;AR;A" 6gqoq,ntXEo: V l. 107-n SgLqo BsSoXrqodqnb ?$pn6o r6np;jgooo: ,,33bqo t07. J6ogXSgnloL 6sSoJ3oogoL ?3$q1q3o l. s3 S2lrqoL 3t2 6.:$oqolr 6.:o3.rqolr$'o63loor, ,1r6lpogoho3olr (tr6lrtoLsorSoL) 6,:qrtpoqo s6/p,> 6.:qstrrbpnqo (q.:r6o6L3olr Onoo[oL 6$oXnSXlolr SohXp3oo) l6r'lGC6O0Ao 6.r0ooJ3oo6trs u6,; l8ngnL lr.:jsr6o3XqoL go5ll5Los 3o5otr6r6oL 3o316 qsp6n6oqo $,qo16o J6er63Egot, 6sA5q,3Bto, ?SlrsdrSoLo Jn6or.rqoL Jr6oJor6gogqrp. 2. oB lrsS;63r.r?o, r6r.r8qoL $oqolr (.r;ft3o66o1) 20 Jr6o066gt n gXgo Jor6psJor6 .l5 .:6;Jol6qrJor6 n;3or36olr 3r,r56dob 6sqrl_rsbsqobs6s6 6s5o,;3oL13q3d1q oA6oRotR Jor6nlL sE ?gpsgsoro.>Eo q,>EX6JoL 8Jo5/ogBor61q fu6X6otr 16X,boqSGg .)o16361, .r3 BlbqoL Jo63nqo Ergopoo 6so3rqolr$o6n62qo 6oSolrsjSooo J6r.l006606ol, or6h.: sr6 l6po qqnes6ndoqnl opnSoE.>L, 16o3Xqo6 or56;r4o?Xlll: v .:) L.:[rr63mtr ao06 J6oG0G0ol, tsboo 3oqr3d2q, ?n0oLo3rqtr R.IA;6J]ARo lt$rt63r.rL 6t6oolqono ?X3oL,>3q'oL 5trlo (6v6p; J6o6n6go[ t rtnor aotja[qn ?neoLr3qolrs); p.r 6) BX06o6Xb3q,o 666sq.:6o1qo 5.>0oJ3oo3n6oor (J6rnG0EOCloL lrrLoo 6r3oLr;l3ooo b.:r65oL 6or6qs). 2. 161-3 Ssbqolr Jor63nq,o E;goqo BsSoXrqolqnL Bn0p35o r6nq.:Jgooo: ,,1. qq6-oor qsLrdn6r6o t rJ3r6.r6ondo;: o) ltjsr6o3nq,olr g116ogo16or$6 6s6brrr66o6q,Xllqo Lrjo6qoU 3o$,rnq6d.> .:5/qs 3oBtr.:L3r63lolr 5s$'n3s, r6o0qoL pr6r,rl.:6: .\.r) RsL.r.066o r'lJ06DOooL cr,..r6h.\ A.\Eot,.\,l,RA63ds p(b_oL ATRr,aLRJRoL 3ont6 Soqnlsqo s5 8oLsq3lo,1o3.)3GtrsgooL rn.:6botr Sobnp3oor (6sp.rL;b;pnlot, eoL.:;r66dq'3iloL.: Rs lrhg.> 5;p;Lsbqnq,nlot 6ro3q,oor) gqa_nt, .:t/q,: Jo66sl,ra00hq,ol 6.:6gtsn,6sr6p., sB O3hqoL Cy2 E;Soq,oo ?X3oL36ot,s; 6,:o3.:q,oL$o6Xdlqo ,:.d) q;tr,:In6r6o oJnr6.:6ooL 6.:5bor66onq,6Iolr qrvrop oor3q,3d.: L.rjo6qoL 8o$'opnLoU ;5 3o3L;hn6ldoL 6.r$6oL 0o836go, Br,gr4sB: s.l.s) sr6r g63o;531 3o3$oq6dRol, A1106 AsEbr.l66o0R1dtRo lrsjoEqoL 0o$oqntroL.:or6oL .:5 3o3L,>h3r6Xlol 5s$'ngoL.:o3otr s6r,bq,;p66ioL Boobo36olr (oSgooLolr) $'.:6q5n6oL,>Uqs os6boL 6spoLqoL 3sqpnllqndoL 0113666oL..,; .r.d.l) .:16.: 163o.156l Xrr3Xqo lr.:.166116o?r.r JSr6oopot }oq,o pq,oLs, o3 LoJoGqot (Oqfd6r6o- ..,5 orlonSnr66oolr, 6r$oL sE g'5q,oL) Sog,opnls bp3d.: 6n52qv61q,sq sG 1$Xnngsq ps Jor6o Oo$'oqnttL sg6o61r;31 lro,>85.>16oBo .)nr6ocrpob lrh3sp;trb3s R(1lJ,)6.i,i.rq,n6q.:r6Xqo ogoU,,>16,>Bgp 5.:r6;331qo JXr6ooqot (6o;qolr) 6s63s3q,crls?o ao$oqg8lqo L.rjoGq,olr opg6oAolr eobXqgoor, 16o8Xqo6 ?Xodq6d.> 3oo6.r3q3t dro6o169 lr.r.:65rr4o?o JXr6ooqL, ,>U66n lr.:.;56vrro?oL $o6r Jnr6ooqL. .r8slro.:G, .:lXor ?g8mL313.:?o lrss66.:dro?o Jnr6oop?o 3o$roq6}pq;q 6roo3q6do L.:s66rr6o?o Jn6oopoL tL3oq;lrL3o qpoL 0obSpgoor sgr6o6Llqo (5sr6,1nn1qo J6r<rooqoL (Go,lqoL) 6;E0.:3q,ol,:?o 8o$opnlSqo LsJoEq,oL opn6odoL ?nLrls0oL.rp rqr6ogb2qo) L.:;loEg,o1r oq35rods, SolLXqs3sq Lu:55.:16o?o )nr6ooq?o BsJ6o&6o3rp Bo$oqg8lq,oLr; L) qq6-oor ?nd65oqo L.:Jm6qoly'3o8Lshl66lolr 6.:Bro5663b.: ;16.;X;o6o0o,;p16o Lrj8osSoloL.:o3oL, rn1.:3 tr.:Jo5nq$6/3o8U.:tpr6X6,r$6 6sp.:BhpnqC.r Oooqcr qq5_ oL 6.:o3q.:, r6o3q,oL qr4oLr6: B.o) q.:L.;ll6rvro oJ616s6oolr o.:5b.r 6.r5oL.:%q3163Ar lrrjo6q,oty'3r,r3!;lrS16XBolr lt6,:$r6rn grLoor (6.rq.:LrbsqXdoL, OoLsSr6XlqndoLr ps Lh3.: BsoSqoo) qqr5-olr 6rr6n?6; 5sqrlrotqlqsdol A.b) prL;866r6o oJl6sgooL 6,:Ebor66onq,n8oL R6rlR oo3qX6o LsJoSqoly'So3Lstl6nloL 5.:3r,r5n63doL p;$Snlotr 3r.r8n66o; d qq6-o[ 5sp;8Lp3qrq 6Caolr$6160rrL 5.:1j31]olr Bn8rnb3ngsto L.:JoEqolr 6stsoo, r4o8nqtlq.:6 6.:qs3bq3q,L BoqrndSqo rj3lr 6.rorgq.r, r6rn8q,oL qr6oLr6: q;lrsdn6r6o oJnrrr.r6ooL o.r6Bs 6s6oL;$q6drnLs r6XgoL66;6oolr Arf,ilA6aoL pqotroSolr 116L6I3qo oB Lsjo6qot L.$rq,s6lrro Er?oom, .4, droC6q,tSqsg 6sqsSbpnq,lr 8oq'XI2q,o sj3lr ff.:orgq..l; d) RblrlJa6o .rra:uTl _ .b d'0Aol'06r6oot, 6.s6Lmr66onqn6oL R6.R ' 6;1Ja3AoL a,rq,,r?o ?gt3qou p*.fi g"i.," qq3, ^ oo3qnls Lrgtl.Ao gsr6SoSdoL ?g6odo_8.:63doloL do6ooDR lrr?1sq6dsp , ^ r6oSqoL qrrroL.rll: 6;ilon35nl.r, C] q.s) q;lrs836r6o mJXr6.r11ooL os6[.: 6.r6oL.r$q3r61ds s3 ;trqnJlroL l4&n 3lbqoo 6r5ts$p3r63qo .:Jgo3oL qror6XdlqnEoo; R r) q'r';6n5r6o oJ3r6r6oo' a_.;!tia_orlaeaaor, q6.,R oo,JR,dr .Ls?lsq6doL do6orn.:qo - njliq,l.:g;gosBo A.(,0A"1, A.AC66;; S..\) pst;I36r6o oJ6r4;gool nro6ts 6s6oL;tq3r61ds b;Jo6q,oly' arfr";,ifi[3i.r,., p" f,U3" .(6rq..rL.:tsq;tolr, ^ ^SoSlrshy6nloL L;ts$6o g;Loo, 6spolrsbqXqn8olr 6oor3qoor) pq5_olr 6sr6XBn; A). q.:Lsd66r6o rr.)nr6.13ooL 5s6Lo66oSqndoL q6r,rR ooSqnd.; - o6 L.:JoEqoL o6qo3oq3.rq,16 ^ ^. 3o3lr,:by6ndolr ? _ ^ .o) fr.>,jpolijj"t. an(,;lnt, a.a;S6n, .1, ;opxjLolr ll5-3 8tLqol 86.4 E;g'oqoo 6,>o3rq,ol[osn]2q, ".,8 "3.,q.,13 oSrr6oL bxq?n;r6lqnlob 3op1u 5.r,6qir,.'r lrl.hr:r." opr6l ?n$'n3XgotsL dor6oo.:po t.:?1.:qn}SloL a3.1g.O.lr.%"1, pslOS6ids, r6r,r3q,ol, qt6oLq3' ,ts?lsqnlXttg _ Cr- -q.>LsEn6r6o oJX6;gootr - ursSbo 6(',q,o.) rq6o?G1q do6omrR an[31q'o 60Ao66oL b.rr6g6 L X6A;L [nOX}pqXanr" dsq.rSLoq16 5;eoL,r;q,nlo os6boLs, r4o8r a"a06$:),,.'x"6'l' "or.r-0-.Rs"aGC"d,]' X5X[i slq,pna"; b3q?661q3tro1 3;poL 6sL3q'olr ;5 3;p.:'l,n rpr6n ?ngx3ngoL 3. 172-g Spbqo B.:Bo6sqo6q3tr tsg3pX6o r6np;j6ooo: 16oopo or ;3;r6g;q,o o3 6;q.:Lsbrqolr SjLotr 309-3 31bq,oL flyi Erfloq,otr q6,1q,srior6glr$3 qr 6oqsLrLrpoL o.r*"r;"',90:'"dt"'':p 6;q'r3q'n5 6':166.q'216 2, pqa-1, Lso55s6o?o Jn6ooqos ;sq'n6qs62qo or31 o3 6;qrL;bspolr 6ops3trq1q,63o L.:o3o lr, 6o8q'n8o6 s3 3oplJLoL 309-1 01bq,oL 3y7 5s$oq,oL ?gLsd.:8oLrq ,:16 5,:qs3q3E j6a.rt,n - qn ;3.>r6g.>q,116 p3gq..,an 5.:qslr.:tspolr 5rq;hq.:t6. 4. I73-X 3lbqoL 3n-2 SrSoq,o B;3oX.:qolqlt ?60q66o r66q;j6oom: 3o RRA-ol, oll6bol 6sp.:bqol o5g6g?o pq6-oL o.:6hot 6.>qsbqoL olpnL ?33qX6o 6nqsJ6ooo: RA-oo); r 5;oSsqotr$o66door, Pro3q,oL 13q,n6oI s&qs .r'rJpr63go^Cl?o 6reoXXbXd3q,o ob Log..r63o3dqr,p A.\[Cf,q, t r61t C (OXoq3nqoly'Bro3qoL SoOqSloL) 3o616 ststlqo .:16 ;r6ot q3;q,o16sgootso; _g. SlrojoSqo ^ g...lio!.S" o.)nr6;goxtoL .'I :6ai1o&tsd6r60ao-. dUoRC0Rol,.\g)Jot ?lJirR,.|dr.". $'sr6eoq5n6oq qq,g_oL . trld$naon 6rr6o6ntndob Oob6q3oo .,esLoi6i3"n," onqnjsqn'" ((,5_"1 a"";aq., 6. 175-3 81tq'oL 3n-2 6.:goqo 6.:3on.:q,odpnL ?63pn5o r63qsj6ooo,: ,2. qg5-oL 5sps8tqXq,,>q 16g6oLgr6or6Xllqo Jodro 1gq,nB.:0oloq,o; Ls6oqsL.:brqr.r r5ar6oBt.\J6t61 6;Oo$3r6r,rtr ps trssosqoVaoatsllasaoU Oo3qntrlr $;161q6o5oL Oboqop potr.:8n5r6o oJXr6.r6ooL 6.r6bor6gonqnlotrL. .:3,;lros$3n, o1 Jor6o LsjoSqoL (nq3Jg6r+ oE olon6nr6gootr, 5ototr .:G [Xq,oL) eo$crqnlsL .:q16ogt.:3lr go;qy6o qsr?ro6b36doo, rzropSlr.:g Oo3t3llr6nlq,g6o;B r66odro?tr$or66Eo bor6gonqqSdr sr6.: .;rgS6p;r62qo or3otr, s6;O6p 6;r6;3n1qo J66oopoL (go;qolr) 6s53s6q,o8.r?o 8o[oqn]3qo L;jo6q,otr oq66olol eot6q3oo, r6o3nqo6 ?6odql}s 0t ro6sgpnL L.:.r66.:r6o?r,r Jnr6oopL, str633 [rs,>56;t6o?r'rL [oEs Jnriomqt, Lr6oqsLsbrqm rE0r6oB-BsJOt6r ?3odq3di 6,>3oo$616ol .:Lnoo .lXr6or.rqoL (6o.1qoU) 0obnp3oo, 3o1h6qrg.:p o0oLr, 16o3 rLnor tsn3ob363rtso s3 ;oqSilLoL 16l-3 82LqoL Jor63npo 6r$oqol ,,s.d.d.. J36Jl6jgoo q;LsA;5(ro oJy6.:gooL 5s6bor66o3qnEolr pr6oq om3qndo ;r6s 163os66lr Xo36qo lrooS5rr6oBo Jl6ooqoL lr.rq,o pqn.',. 7..:8r'rpnd2q oJ6nL 238-X 8lBqoL Byl3 E.:g'oq,o. 8.254-X 8ltqoL 3y2 6o$oqo 6,>3oX.:qoEqnb ?38pn5o r6nqsJ6ooo: ,,2. L.r6rq.:L.rbrqm q.rSolr Jnr6oopto )or6oL eo8;6o .:3 BlLqotr Jor63Xq,o 5s$oqoor 6,>o3sqoL$o6Xbgpo qo6oLdonS3Bo sr6 6reoog36nls, o1: r) U;61p,>Urb.:po q.rSolr JXr6oopto )or6oL Ls6spslrsbrpo q.:g.:qo;E6loL 3$t6253XqL,>Xr.rgsp s3 ;oqXjLoL BooboS63doL ?nt,:d.:OoLrq 5s3o160363qor o.:3qnloloL Lnq,3n.j163q,33.:, $.:r6q6n6oqor L$sE3o 6sr6..,Ggos sE Lrj.:r6o3nqoL 0osSr6crloL gsq6nSoqgdoo j.,6na1qn p;tp36olr Jor6nlolr 3onr6 6..,G1.:trq3r63qo .)oqoLo; 3) Jor6oL 3oX6 L.:6;q.rLsLspo 6or6s36orloo/oJtrorn;om p;lrsg3o<4o.:q $'sr6p6X6oqos jo6Xd,>, r6r.r3q,oL por66tr1qn6s 1tr6263nq5r.rglr L;qr3tr Lr5sqrLsbrqo qr3oqosSX6oL 6.:q,>bq6oG38str..,. 9.28Gn SgbqoL 3n{ 5o$'oq,o 6u0r,r6sqolqnlr ?X8qn5o r66qsj6ooo: "6. s3 0lbpoL 06"3 5sfoqoo 6sorSsq,oLgo6ndgqo Ls6Jgonto .:6 qslotrt66}o Jo6L, 6oSXqtrsg ;J3b ;3 ;oqnJLorn a.t6lr.i$R06URo Bo.;16o s6 3go163 dot6nLoL 1,0,56?lro.". 10.309-n 8lbqob 03-7 5.:[oqo Br8oXsqo]pnlr ?n8q66o r63q.:fi3ooo: ,,7. 6sq,;31qo .;.:gn5rnrrroob 6.:p.:0bqnqn6oL JA.\6O.jq,t6 R0Jq,.\6o60ast 0 Ri AsR.rLrtrpol, ArRstp.ll0 A.5Rrl,3Rr 6s6Lo66onqq3d.: j6oitrn6On3oq, -?nL.:ds8oLsq, Lsj.:r6or3nqolr 0oon6odolr 3oXr6 qrq636oqo $Xtolr.: qr Jo6oi3doL 2013 $qoL I os536s3q6.".
განმარტებითი ბარათი
A.r53J66Cloo)o 6s6.roo tsj.:r4or36qot ts6.:qslrsLsqo JopAd?o OAqoq6ASIoL ?Xg.:EoL ?nL;bnd L.>j;t6o3Xq,oL ;oE rSolr J6o1j$$3 r) $c,ADRo oEgor60rgos ds5(95)6(',0d6o1., t0lrrboL ,ts5o5Jrtunjgo oo3sqolr$o5ndL .rb.rqo b;6sprlrshspo,;r,rpnJlroL tro5ol6o ^31bq?o. sr6bntr1qo gnJSo;3r6o bsr636$ot 6s8oLgor66dJ -{" t.6inioln "tro;ooboL r6161qor6n6oL 3o$5oo q;'Istrgndooro tslrosmoL g3q,opnd6dL. .:..:).1.r5o5Jr4onjgot SoqnloL SotX$o: 20lt Sq,oqs5 r8r.rJ83qq3do .:bsqo L,>6l,q.:L.lbrpo ,jopnjLo, r6rn0q,oL ^$o6onr6oo p$1q,nls tr.:|or6o3lL p.rb3n$'.:1. ,>.b) ;.:5o6Jr6oX;lgotr 8o$.>5o: J.\6o5J6r'l1il6oli 3ot.:5os pq5-otr SotEnlotrso3oL LsjoEq,oL 1$66go 8o!'r'rqS}oLsb q.rtlLgpnL qq5-oor qslrs}65r6o crJ3r6r,6ooL qr6o. 5sL$or6q6L (5CJ5oJt6() tsr6gX$ndo, ?gotg2qr'rL J6(,0050CAol, 6.:3r,rJ3orn3r g16or(,lq,o3o ?Xe olr;3qoqr5, 3o5soqs5 ,.,brq,o lrr6.rp;b,>hspro .,1oq3 jlroL ?ltslsOolrsp LlL$o ;;Jo$sqotogo.> 6s8oo5X6nd.r Shmqop to6oXr6o tnSobgg3;?o. ,:.$ ;.:5o6Jr6o6il$oL dorioosqo uriUo: l. 107-n elbq,L n8rgl}.: 33-2 5s!'oq,o, drr.r8poo.:6, q5o6qnd,> t33ort36nEo, 6o3qoL p6oLr6 lrsg..,r63o38l 6bRtq1}rot J6o6056ot, tr61q.:q 5s8oJ3oor3otr 86trsdqgdqocrl;, ;36&'rp 16ogr L;$.rrzr3o?o, r6o3q,oL $oqolr (sj6oglolr) 20 Jr6og66gtn 306n Jorvrq.:Jor6 s5 .:r6rJor6q,:.)or6 g,1lo36otr 3o6X6olr 5rp.:Isb,>qotr.:6.r5 5s6m.:3oL1gq6d1q, ot6oRoUR JorinlL rE ?nq,,:3roo.:Eo RidC0C6oL eJo56/o3?ro161q' fuXX5oL 16X$oq6EO Jo60lU. .:0 ?13obg6.:Bo Lr[st63oL eon6 Soqn]3qo nr6oodqo3o ?n8oL.:3qoL 6ro3sqo$o638oo o.:55sr6o?13.: 5.:3oL.rj3ooo Jr6o6nSgot orSholr bnq.>,[q3.:r6o. 2. 161-X fuLq,oL Jor6gXq'o Ssgoqolr ,,s.d.[,, funJS6jg?o ?XqoL gSq,oqndr, t6o33po13 6;3o8qo6.:6nr.rtrL oJopoS, droe 1$gXgo 3o$'r.rqldn6otr IJn6ogo,joqs6 6s3o3qo6rr6n 3q'3Jgr6cr65nr66ooL, $Xqol'.., qs 5;$oL eofioqn8otr sp16ogbgs do6oo;qsp bo166onqp$.r GoJRA6rR, 0r6o6t3Xq3Iotr $s;ornt3otr 5$oor, 16sg 36odqn6.: tllr6sq sr6 n8rnt3XoqnL lr.:s66sr4o?r,r .)Xr6ocrqtr. ?n8r,ro.:3rtrnlSqo 63qoq,3ds .,,.io6;16ngnlL .:e Bn8oh363.:?o 16r,16o16 6.:6otrs$q3r6;ds qq6-om potr.:il16r6o oJX6q3oolr qt6o. .:52, g3qoqnlolr ?XtrsloSoLqq o1 3r6ogb31q,oL 0rB3X6Xlq,oL $s,.yoorb3s 515hr.rr6gonqqnls lr.:o66,>16o?ro JSr6otrqoL }oqrn m3oL olt6Rs6 Jor63nq pn;sp.r?o, sqSo?51qo 3r63n56bnqo 3o1,.12o36Xlr ;B [ros56;t6o?o J66ooqL, brrqo BnSq6rn8o Bosopn8ndo psgojLor6ndlqo oj6nh 36o6h6qolr lrs.:56s6oBo Jnr6ooqoL Co0p66o Ls,>Eg.:r6oto JnOnr'lqtn .rq$tq, es63n6ndnq3o q.r 3og;2or35nl.: ?33q6r,r3 L.ro66..,r6o?o i)nr6oopL. 3. 172-X 33Lqo gsqotrqndr o16 Gs$oqrq, rvrrrSqoL Jor+r3Xqo Es$oq,oo 6.:5lrstq3r6lqo;, 16o8 qq6-L Ls.:G6.:r6o?o Jnr6ocrqor, ,j3..,r66.iRo. ;8;Lo;8, Xaognlr 3n-2 6r$oqo, r6o33qo6 s$lLgXlL, 16oa o3 Jor66}oLogoL, r6oaq,6Bog ;6 5.:qrgqg6 ;3rr66sqy6 qn;q,.:r6orrrS}sL; R1) 5rq.:lrsh;qoL 6sq.:tpst3, Lr.:55rr6oBo Jnr6oopos ;.:q35ps63qo o3n. 4. l71n Sgbq,otr 33-2 Ssgoqotr ,,0.. di0Jf,6J6?o ?npotr q.:8;g3d.:, 6r.r86q,o6 6o3r'r8po5st66olL ojoqs6, 16r,10 LsJ.rr6orgnqoL Sos3droloL q"qgnGnqnlnor 6s5Ls$q6r6gqo Lry.:r6r.r LsSsr6oqoL ol6opolqo Jor66doL Bonr4 6u$n3qo flo8bsLy66Iotr 0.!6oRCAo RaoSR6Er 16r,16o166 6.:$n1q e r.r8lr.rL166t.rt6, .r11631 t.>joEqoL 3o$'r'rqnlstn. 5. 174-6 81Lq,oL 36-3 5.:$oqotr ,,p,. j3n.tp6jg?o o8oLorn3oL, 16o8 olr 5.:p.r0tq3qnlo, r6o3qglo6 R(a-t, RgJq,.t6o6Jd.:tr,> qr 6sq.:bqslr st1116golqn6n6 ;gs6gqol 8ob3q3oor q,,> oLo5o, r6o8qX6og qn;qsr6o6osl $'sr6sp6n6n6 q.> 5rq.:lr.rtqoL 5sqrbqrlr sLo66oXqgln6 ,1;qg6qrr6lqo orgotr BoLSp3oo 0o6;1661G qrdX53r6ot rnrErd16 60 o3?o. 63q,oq'gd; .:trlLg3BL, 16r.r3 oB 6;q.>UsbsqoL 5sq,:Shpnq,n8oL 3oX6, 6oSq6doLo3oLsg Lss66or6o?o Jnr6oopsq 6.:51r.:$q3r62qo..r ,1.:q,n6ps61qo o3n, qq6-olr 6;o3qs ,:16 bor66o6qqnd.: oB to6.:qsLstsq,o s55sr6o?-3.:J$lr6nloor, 6r'r8q6do6 q.:lu666r6o roJnr6s6ooL l-ts56sr6o?o JXr6oopoL ps0o..,3r66dop;G ri6.5 l63os6nb 3tr8q336cr L;8o L.:,>66.:r6o?o Jnf6oopolro 85oq3nqoL (6so3qoL 3o3g3}ot) AoC6 nLsb1q,o .16 .:6oL $rt60oq6n6oq, qp6-oL qn,;q,sr?r.:gor,?o. 6. 175-n SgLqBo ?Xl_tgr5o 63qoqnls 6;Or.r8qo6;r63odtr l6l-n fubq,olr Jo66nqo 5,>g'oq,oL,,r.I.d" J36Jg5Jg?o Bng;Eoqo 63qoqnlop;8. 7.;3oqXl1q, oj6.:23&1 8lBqoL 36-13 Esgoqo t. 254-X fubq,otr en-2 6.:goqoL,,r.. j3XJl6jg?o tpLgpnls, 16o8 .:B Bltqolr 3o$5nAoL,>o3oL Jor6oL L.:6sq.:L.:toqo q.:3rqor6nlot 2tr6163nqtr.>6o3sq SooqXA.> 3bXp3nq,od.>?o Sboqoq LsJ.rr6o33qmL Oo1316oAol q.:q6X6oq6boo 6s5tr.:$qgr6lqo Jo6nloL lonf. 5q3n8lqo p.:trq36oL JcrqoLo.g. 2g6X ,:3oq332qo.r 3A.6 5.:$oqo, 6r,r3nq,o6 62qolb8olq.>, 6r.18 t;33$sr63nrr Lsj0osSoloLoo3olr LsJoEqoL LrLsjo6q,ro $XpEsqXdoL 5;rin?6 gt6r6LJor6got6nlotS, 36oqg1q'olr 3oorbo36oL.rL U;Lsjo6q,o $np6rqXdoL 5.:lgl8q,r.rEstrs ,:5 LsJr.rGqotr ?3dn6oLrL L.:Lsjrn6qo $3pfuqndo[ 8oq6d,:t6 lsr6olr or1l8s$X p,> 6spolrsbrpoL 6rqs0bqnqor,>E lrs.:q,r<ro6b3o RreJtAC6$JOorB; sRA6oGLa0Ro asSr'ltRaSrt0 L 6s5L;$q362qo o R(,Jta0EO0doL a.r6c?0 l,.rdo6qot, 3nat, o.anqt.rg *r, "b .;oq;;lr", Or6tl,o. 10. 309-6 BSbqoL 06-7 6s$oqL qsna.:g.r, 6o3 5rqs0bpnqnlol-r .,}3 5.'qsLSqs 8r'rtqnls $31-roL, ..lr6s3Xp Jo6er OJRJ0tq,o -6"[Iupor,n g q. 5"polr"i.rq.rr J,5O00(')i6ooL oL Bor;3r6odotr ango [.rq6psnqi d) .;r6o6Jr6o6;lgotr go6r6ttrr6o qst$tror6}s tr.,:) ;s5o5J6o6j6oL 3ognI,>Lo.:E qs3u3tsorigBoo rp6oqndnqo qrgo5.:StnloL [3srio: V t.sr6Xndol, J.\6o5J6o0J6ot aoqntrs 116 sr6otr p;;s3Bor6Xl1q,o tsr656dor.:G qs ?nL.:6s3oL..,q q.:go5.:6L6Eotr $'X.:r6oLms6. I.6),;rSo6Jr6o6jgoL 6.r3q36.s Bolgngolr lr.:t63oU.:3qo 5.:[oqtn: Jn6o6J6o0J6oL SoqnL o16 X;;3?or6q3}r L.'AotX0Or., ?n3oLs3q'1troU ?nOgor4nErb .,l6 5r$6p.rtr. d.g ;.r6er$6o3Jgolr 6r3q66.r }o1366gotr bu6g6oo G.:goqt1 8oq,3}s 5.:SqnGsL sr6 Om.:bq66L log66gol b.rri1goo, _ - ;r5o6)r6roXjgoL 5s$'oq,$n. l.q) trLnqS$'ogolr rboRo tso6.r6lrt6o 3.:qq6b1q6bnlo: ;.:5o6Jr6r.rnJgoL foqSSoor s6 $'s68r.ro?ol.: tr.:L6q3$,o3oL oh.rqo 3.rqqXdlqld;. So6s6lr1r4o E.$ ds6o6J6onjgoL OoLoqoq6nqo goG.:GL1r6o tnq65nlo oB Jor4or.:o3oL, t6oOnqos 3o3116or.:9 AeldA6R1Br, 3r663qq66.> ;s6oGJ6o6Jgot ;.:5r'rSJr6crXjgol 3oq3dr sr6 oJo6ondL t36;3qnE;tr goGr6LX16 t6pn5p6tn. ?n8tr?s3nls?o 0o6.:Soq6 or66s6otq3oolr _ - R.a) ;sSo6Jt6onjgoL (psgXLSitrqnloL) rUq.: XJLJ6r6goL tsng.rL6dr ,;.:6o6}6-3l6nL AiA.:Oot, or,6rnt ur6t6doloL ts68obg3r?o: sL3nro s6 .rr6lnlodL. p.$ Su6gr6Jrio6 jgolr .:3go6o: Jn6r'l5J6o0d6ol .iA6rn608o ;16ol:G LsJs6rn36q,rnL.)rr6q,r:OnEgoL g,X3r6nlo _ 6oot65o g('rqosdr6Xqodn, aoh3oq OJooo?Soq,o. R.q) d!5oEJ6o0dOoU oSo6osgor6o: ;.:5o5Jr6oXJ$olr o5o6o..l$r.rr6Xlo .:r6o;E lr.: j;rim33qr.rl Js6qrBX6$otr $n3r616o: Ao(,6Ao A(',R,JB60Rodn, aot3oq Gjogo?3oqo.