„საქართველოს საბაჟო კოდექსში ცვლილებებისა და დამატებების შეტანის შესახებ"

საქართველოს კანონის პროექტი მიღებულია
ინიცირების თარიღი
08.01.2010
ავტორი
საქართველოს ფინანსთა სამინისტრო
ინიციატორი
საქართველოს მთავრობა
ნომერი
#07-2/137/7
წყარო

📦 საკანონმდებლო პაკეტი

„შემოსავლების სამსახურის შესახებ"

📋 განხილვის ეტაპები

I მოსმენა
✓ 94 ✗ 1
საქართველოს პარლამენტის დადგენილება (1)
II მოსმენა
✓ 84 ✗ 2
საქართველოს პარლამენტის დადგენილება (2)
III მოსმენა
✓ 78 ✗ 0
საბოლოო რედაქტირებული ვარიანტი
საქართველოს პარლამენტის დადგენილება (3)
კანონი

🏛️ კომიტეტები

  • საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი
  • დარგობრივი ეკონომიკისა და ეკონომიკური პოლიტიკის კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
  • იურიდიულ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
  • რეგიონული პოლიტიკის, თვითმმართველობისა და მაღალმთიანი რეგიონების კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
  • საპროცედურო საკითხთა და წესების კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა
  • ჯანმრთელობის დაცვისა და სოციალურ საკითხთა კომიტეტი კომიტეტი რომლის დასკვნაც სავალდებულოა

📅 დამატებითი ინფორმაცია

ბიუროზე განხილვის თარიღი 2010-01-12
ბიუროს ნომერი 106

📜 ტექსტი

საქართველოს კანონის პროექტი
s-ald" lrs$6o3Xqolr ;$o6o t.rjs6o3xqoL l$Jro JoRcitAo 1;3q"qddrt a3$.r6ot ts3ll.lt6r AUbRo 1. l,ri,.rf,oSpol, l$Lrgo ,lclRC$'Ao (Lri,r6o,A1Rol, trJ.&'SARCaRo atSC' 39, 09.08.2006, aab. 280) aa6"j&lq oi6rL acaRaao 113qoqclca.: l. ac-3 a?bqot aX-2 6s$'oqo Br&,SrqorqCt ACAqAao 61qri,Onlo: ,,2. ls$fiogqoL go6c6lrot.r l.rs3o5ot$6ol 36.l6o3Xqololl tgsdro?o tzar3sqo 'ba.,6o Lfidrorqot o36oqolqo Jor6ot - A3&lLr3q6rnL 'LSt't16ot Cd10<g6o6ilo - tg6olt3q,g6ob brdltbg6o) 196o1ro ltjl6o33qolr L$sgo 3.r5m6Aq$qoloL sqlc'lq3roL aot5oo aiaotoc& "5e"A"(?tq#' .:qMol,$6rgopq-Lnv6o,qrlt6o3 \r oj$dl, t$r{o mre,gs6o3}oL ao6d, bjsl6o6qolr rsa.yo ,lsSoSAq1aqmrot arAc,S3Sdnt E3t.rt3l. l.r+dcgo ori5sSoXlo ttjr6opqoL lslsgo ,1s5o53q3lqe[o1r sqlrdXqSlolst b3qadq3.:5xqo8x6 ra Jj6&D.-. 2. ar-4 aCbRol, aX-4 5c$oqo B.*ryqorqXt ?3foXgo rfuq.rfucxro,: ,,4. 6rq3XXqo l$3nortrot Ssqr$$J6olrsL AXtuLr3qXfol L$l,.tb34ol, tg6otrrL ao3r6 tgllcdqSlpo.r lr$cgo o63.r5oL o.r6cfl8t naptl qp35o63l1q oj6Xl, ffiqAiJAoLRCIr.'. 3. aX-1 Ajbqot 241 5a$oqo Bl&lgrqolq1t 43fo6o t63qs;furxro: ,,24. Ln,Jo o6ar5c, aAa-b3qXaot lsalt.lbldro (65gacqp6o osas$o), aoLo gSdxrgmdnXqo oc6.$o (66oofuq" OC506") qr lrc$fm33qol goS.r6ln.r \-7 ao5ol,06ol, ao36 63jA5oqo LLoJ ?3&,lrcaqgrot bdLsbXt6oL Lt3.r L61j$161qo f6ra1q".". 4. ax-7 fuhqot 241 ssSoqo *'rq$rq od53l,. 5. a3-E agtqo R A,SrRolqCL ?CaRrao d,Sq{l6.x,o,: "Ogbq,o 8. $r60r'r0rebC6Cqo l. Jot6l, Utsq,Cbr rd3b, bJA.>5<'l r'r6br6elUolJb g6onS6oxnbr 3j<'r6pgtt 6o6o66 g&o.:q,oq.o, olrS orsSol-ro $r60o0rq-o636q'oL 69039<'rboor' 2. Jo6oU 0r6ArlAr<9bC6q'rca .ro3qCbr Jo6o, 6r'r0q'ol.r orErbA)Q Cgq,CblAeruoq,Cbrg l$j.>lrrr$q,r'ru lt6r'rj.:q'.>jcr 3oqgSjltoLt $rffcloBobr A)3rqCbU (C6or?qp6,r<rl 6o6qmboqx'r6oU J6 bCbC6rqPJ6o Ao6(,srboqx'rboL, b3q,AAl619q,COoL J6 0olro agA63qgq'o po3g036$olr) brggd3gq,tC, 6o0qroor,:6 $r6A<'rA.>qrbC6Cq,aJ ts3odq'gbr o3olr6oU 6r6urtq3q3qrl U$t5o J6<rOCqf,oL rE lr$qcr J€x'49q136Xbolr p6bo6gqq,gboU .r6/q9.> l-rsbryo or66r6oL Aq6 &a$bgq'o 6!q,J$$Cooq'Cbob rA 3oqpjbob 331r.>6.>0ob.:q-o 6,)1l$o363bou 3rq',ECb3gCbr. 3. $.:rffir'r0rq6g6q,o0.: A3odq,Cfu oSoU: J) Jo6,<,$o6o - &rcgClrrO $.:6Acr0rq696Xq'o Aoja3cgS0b lrb3r Jo6olt lsbgq,oor q9.; Oottqg p.:glq,36oor; b) odr,6o r6oqrglt6 Sr60o0rq,6C6gq'o aoja693bU oJ3obo Urb3q'ocr', 0.>66.>0 Ub3r Jo5oU q-or3Jq,Caoo a. &g\,ob 0g-2 6.:$oq,oU brgUfu0gtc 6r6l.tbq3t6gq'o b'>6'>gcr q.rUt5gq66rdqp o6obo JfrtCrgC6CboL 6.:6bo6go3q,gbol-r.rb 3reaCagq'3brU' 6to6ot66 $Jffcrare0c6cq,o ob63 rLdryqlbU 03.:lr6{q,c6(or brjo6q,ou ac[,!Jc(,r6c r6/Q5 agq'('lbcq'o r6/ar q-ox3q'$rs66o' q.or Ortr X;ob63bs olrgon3g JrbgboU0696q'obr, t6o6o6og qrrl3olr63boq-or ltjcrbq'oll 63lt3gol6gU r6/pr 0gq,<'rbgq,l-r r6/q9.> qgq'r6r6$L. - $ 0olr $cqr 5. lsb>5o o6ryEcr 3.:q\9cl3q'or, fr6aoaJQaC6gq'lr 0crlotxr3oL 0r6Ao0rq,0C6q,<'tbob :fegCb"U Ar6k!60oCqCbol, QrarQJbOS6CbCq'o AoJUOCEOo, boq,<'r $.:r60o0rq69fuq,o 3)(,QCoUq'or, Urb5Jo o60r6(1u rE 61656rq13t6o $.:dry<.o6o6<'rtr eJ3rq,Cbr (C6cr,?Od,.>qrl 0o6<xr6oq'ob,: 0o6q.ooboq,obs .:6 b3q,A&lqCq,Cbr 16 aobo tsC0ggq'Cq'o Qo3g636$o). 6. frd)AoAre6C6qx$)95C (,r3rE CA) (g6,orx06!ao aoEq-ooboqrrbr rE aCOCOrqtO" &r6<xr6oqx'r0s 16 bCq'AAl6rCeCAr 16 OoLro 0366q'3q'o q9r'r3g0g6go) fr 6ooorb<'r33b.r, org br$rt60tntr/o65.:6o9ccAooU 16 AC$r6,0C go'bo3grtro JoSoU brbcq,ocD 0<'rj09q96U 0.:lo.$ qgrbrj0g6gq'o p.: lr.:$r<r€ot/or65.l6ot.4crir Qq,0dq3.>fuq,olr (qK,6,5$Jo6olr) 16 agS,)ff3 goto356o Jo6)ob AoCd, AJocaCCo(rr $r6ra(')AJ(,6C6qx',6olr pgq'3br 0ob39 Oglqgoor qrr6opXbgq,o (0olro rdrUgbobolt ts30oD333rBo) q.or fuqt0et$gt6oqn (mJCAC6Ooo, b<nqx.t goto3g6o Jo6olr 0g0orbg3r0o, brjr6o43q'ob [rcaoj:q,.:jgr 3oq.o3il-toor 6.:61t,:trQ36l"Jq,o Jr6cr6oc6o $s66o0.4-o636q'o6oUuU, (099633, 0ilo09q,o q9.> t.rb3.) - 39llrbr6oUo qg('tJCaC6Oo 7. $.:6aoa,:q-o65gq,U J6 0!186<lr ggq$.: axo3lrtLt l,sb5Jo q,&lq,J6Joor (a0trg6ou UJblxel G,gq,#r.l6rrrlr p5q-or) ". 21-a axh1o tuarrs.lqorr..fr axaqx6o 6sq{,omo,: ,,fu bqo 2 lqtdrqCa" I. 1$J.'d,o,3Cqot Ln{rl od,AJSc,riot laiaorSenoL ba.rt?'oqJad,o3o rr$.1o ocrss6os}ol rrjaossoaorr Lsa6oqsa6o3o tqtdaq$* tsffo3xqoL qr ?prstA$xao' Jo5t6o6 loJ, l,.,J.d,o3aqol, lsX6or&#oLo b3qa661q6r3&r tb3'r ,,?CaoLrsqdol, bdLstxr6ot ?$oro3r' L.:js6o3Xqolr 3s5o5o, XL 3oq3flo qr LJ3sSoSaRrlqo qJ 3c5.,6iiiaqr}'6X Scrdlar$otqo li6dn "' 6. 22-X aSQo hr&rgJRolRd, aAaRCAo 6roi0ff's': ,,arbqo 22. trld,o,3rRol, llsr.,{c' od,al6nCro L Lclcngqol [.$>Xo o66.r5oX&ir SaonS' 3XS$A4ot3aIR 1lol'6CA''t $sr6&:.lqm5L ?30ob3q3loL lsSl*t16o, droSXqo6 os3ol-r lgqXls&rtoq3rct rho66oxqslL od$dl.,qxd,o sr,s6otr, $fo$'ao1qo or6susoXlot (drXsoo6Xqo ?lpoqo lrtoJ OS66Ca"t) qs 1u$#m3Xqcrl so6sSlns aoSot$dnL &36 ?3aob3q38oL L$'LrtXr6ol-r lt3u l6i j$16Xqo 3r6og1qCaob5r5 (rlrSoo Xr6oS2qXlolr Eal6oL 3xaorb3s.,ao) 2. sXaoLs3qSznlr baLcblcrc ?poL lslao3xqot go6rStor lsSoSot$6ert lro1rg3tu3o R.r q.r3oL63l1q &r3.rqXolcL uL61q3AL Lr;l'v6o3gqoL 6'lq g3aogoaortx.". 7. 63-3 futqot 6X-5 5c$oqo B.*rgrqoaq3l, 330qX6o 6gsfucxn: "5. ltjo6q,olr ttj.l6o6gqrrlr brblUr'r OC6oOer6rlJtC ACA<.{JJEIc5C D6/Ar bjr6rrggq,<'ru lr,>6qrn OC6oo('l6ooQrb brODErSC l.,Jj>trro63q'otr Jr6obaQCbq,oboo, (9rQAC6oq'o q'oc06tloCbob, 6Cbr6o3CboUJ ('r LC6OotsoJsrJCboU 6r0C6oU ggq,gbr6oUoq'3br C6olC0J tsg0olt3q'3boL LJA[,rbfl6,L. ". 8. 6ar ag\,ob Jor6gcq'o 6t$oq,o Brasr$q,obecu tscaqocoo 6g(tCoocrcr): "1. UrbWo-LJ3r36o or6rdd6roAq'obr bo6OoCq'QC6r ts30ctL':3q'C6ou It0l-r.>bg6lr.: qoJ Jo6lJ aer6oL U.:j.r6or3gq'ol-r Urbrgo 3.:6<r60q96q'obotJ c.oro3ou gt63fuCq,gcrgobr qor botrbCboL br63oor6Cbol, bCq'AC$Uo6ob OotEocn "' 9. 6tX A3bq,b qtCaqy'rU ag0qg6o ao6ut6ttob 055 6.:firy'o: "5. Ur6.:go eCJq)r6Jooott 393U3brl-r 6$qgr ,:0 0pbqolr 03-6 Jgbi$ol-r E30orb363olrs rbo60oCq,Cbu ts56ols3q1bol-r bJALrUC6,o, 6o03qrlr4':j3b Utsq,CboU Ub3r Jo6t g $ qg3q,36ot6g6ob 3gq'3bu 6. bjcr6q'ol-r 03do$r6.:0c5, Ur6€sr-UJ3J]6o or6Jdd6eraq,o0ob ar6br'l6oocq,cbobrU arar6$ogcbgq'o J6oggq9g636ot' 056bo6oocq'cbouru l.t$sgo q.oX3q,rt(t6oru JSt,Cbt QCJqr6)6Oo.". 10. 70-C AUbq,ol., Jo('SCq'o 6r0(K'o tuA('UDq'dQCL 030q936o 6SqrjSooor: "1. UJb€o qggq,s6.r6oolr (46t.:3+rob Urb;Jr'r qggq'.>l5l6oolr 6.>16q.:) $.rrvrq98J5ol, gBE CAT r*t Jo{rrl.r, 6x'r03q,tr.:6 tsogdq,or, bsC('rbCq)o Sr6r(lbo6cir ggq,g6.>0r'rUoq, lr.:br5o o66u6<'rtso.". I I . 3oqrgllir p.:ga.:6'rl-t 0g0q66o do6st6ltoU 8Sr A3\,n: "ag\,o 89'. qro3g@g60bdPJfu .) I . r0 3oqg5fllxo p6ltbq366q'o 3gq'Sbr6ouoq'C036ob 6.:6bo6gogq,96olr.>b 090r'rltgq,g6oU Ur0llsbgt6l-r 5gq,66.: .:fuU ADOC6orq'U{6o 16/Ar Cq,11l6dx'r6gqrr AxDJgACSOob (0ror 3o6ol-r, U.:st6jqo Orltq,ob) Usboor A&p6rU, Acrlq<'rL, tsgo6sb<'rU Ao 6DlrOCll fu6ouAo36o (mJgAC60o, 6o03q'Lrg 0godq'g0.r Ur0r6orq,gbt6o3o tsCqSCOCb. 0o3ggl-r, t663or36 5,:0oo536olr CqCCO6oEgq," (r'rJgaC6O06ChoL lrcU630r q-o.) Cq,CCOdm6Cq,cl bgq'ao$96,r. rArborr6r3C, Cq,CCO6xr&Jq, qgo3g096$U cp 6olr .>0r'r6,:6Xlq.oU rj3L oU3oro39 qgr6oqogq,o dsq,.r, 6('tb('6o0 AJOC6osqt6 q9ofl036$CbL. $3ltu ccpcC6drn6gq- go6aoor aoao$g6,ob a30orb3g0c0l.D q,: 2. 6rbUr\gr6.>3U br j.:6ogq,oU gotublror; 0o6o1166o. ". 12. 9O-x &Jbq'ob AC-5 6r$oq,o Bi6et35q,o6(,Ct tsg0qr36o t6gqtj6cnor: "5. A0tJg6ob $9rrroq,r'$oon 6,>63br<936o1-r l$g3d3gq"b3 lr.:bsXer o66.16o ggq,Sbrdcrl.roq,o.r, Urjo63q,o 0go6.;bolr ts30tnU.:3q,Cbol., UsAbrbfl6oL UJ6Wo h>Sgo60o 20 3sq,C6Ar6rl3q,o qrqob 6$0.>3qxnbr3o. d5b,>36oL qgil,r&CoCbcE'o Sg6oqrnboon br66brqoCbou 391-r.$r0olr.4.o lt0rgo o66.16o ggq'gb,r0oboq'o,>, re6ots6gq,o grqo 0$6tuCq,crb 10 JJq,C5(t6Jq, AeCaAC ". 13. 104-C A'Jbq,ot, J#,SCq,o 6rftq'o B.)aogrq'cx')bq,cb ACEqEbo 6ggtjgcro: "1. lsbrgo Ur$gobolr lsj6o.:6o6ob fubst6o6rU 6r\p0b tsX0oL>3q'3bob br0lsbg6o. ory tsg0oUr3q1bolr ls0Urb36o oSocrr<c6 J6oL lsb.>go Ur$goboU 0gqxDfuqn, Ur0rgo b.>$g<,r0otJ b.)CAo,J6o6ot 6Xburo3r U.:]o6o rt<r .:CnL " 1a. 1071 ag\'o Ar6<'rgrq'obQgt tsCAQCao 6gqtj6octor: "Ag\,o 107. lDj<'r6q,ob 435.>\.> 036oL:3q,3bolt lDAbrbfl6olt t$6.>g<'t ItSynbAo 1. tsg0olr3q,36oU lrc0t[b06ou Urb)J(.l UJ$gr')bo qor b.lbolDr. 2. 0g0oh5q,Cboll brAuJb,Jd,olr l.t'6.>yr Ur$go00o U:jo6q,ob 036,>b3oltU Itb.>go o6616olr.: eJ AelAo,rObCbCE b 0o6oU Srttr&rtsoboq,o 3t6orqt6om63bo, AJon ggq,Sbr-do3rq,gcrfubo (,r JrtrgboU05gbq,o6s 6g6gq,o6(tbr lDj,>oorJ0q,<qt Lraoj.:q,.)Co 3oeoCUoor er 16 Jr'rq,cCboo.". 15. 149-t a"Jbqrir agr2 6r$oq,o Br&'rgrqnba.oSb 830q936o 6,C(6j3ffo,: "2. ot3oLtgguq,o lrs$gobo, t6r'r0q,olr lr.:j0o;6crbol.r.>o5olr bs3uq'qrX63q'ct tsCA(')Lr3q)Cbob brAb5b06ou 6o96 5s6g6gq,o 6C0r6(,,3r, l$agsq,3brlr odq13r, Oobo g96ogo6oc AraoSCbCbCq, oS3L 0boq,r'rqr 36bo56o ttjo6q'oL 3g6rb3olD q.or orsgolrgguq, lrr$gobao 6r3.rq,obr6ooU (6goq-o39q'olr aogtvr fu0otr0o36o llbrgcr AJ&CtsJBC0oU oJ366rnl.r br6Lr'bp36oor) r6/qqr U,:j.:6or33q,r'rL l.r$sgo OC6oOo6xr,q,J6 6rfuor 6qJo6oU (t6ggjt J(,6oob) Aot6<,('r, e.) lrrqgJo oAJCl6Oot alqoijJbeCq,CboL oJCPJb(,ot JorSoU (,J Lr3r36cr &,)q,oooJou R(,6ot doCbCbou b$r6CboLro3ob 33bog6o Urjcr6qnb aCOrEr 16) oo6q,30c tDjo6q,oU orr3oUgg.:q, 0o6<rj633r3o 6rA3J6ol., (oaJo6oob) ltbryo 6ggo6tio 0oj693rq eJ, ACbrbr0obrqo, OsLtr3 16 6.>cg.:obq.o93o636r oAJo6Oob orerlrrb(oCq,C6o. ". 16. 1501 aubq,ob Ag-5 6rftq,o Br&rgoqnbpgU 090q906o 6Cs-ori6cnq,: "5. ,,q,o6X6trogbolt q.or 6gbr6og6bol-r 0obrbCb" brCrd)o3Cq,r'rU 3r6r'r6ol.t tsglrsbr0olsqr, or.>3olrgg.:q,o Ur$gobolr l.r>j0o.>6r'r0ob 636rt6or3.>l-t 5 Sqr 3rqnor 6.rLgX6lr 6g0crLr.>3q,3botr Ur0ltbg6o. orr3ol.rggrq,o br$Uobob UrCAor6otbou 63br6or3oU 0obrqg6,:q,,,q,ogg6bo3bobr qQr 69brt6o690otr tsXllb96" ltjr6or3gq,crL 316o6oor qtq6g6oq,o Jo6obg6olr 6,:6q.:, b.:$o6ro.:: .>) orr3obgg.:q,o br$gobo r30.rgogoq,3bq.oXlr tr.:jl6o43qrcrU Lrbrgo 3r6o66qggbq'o6oor 6ror3rqolr$o69bgq, 0crorbrn3636L or.:3ol-tggrq'o lt$gobolr O0{l6oJC6o qg.> gltg6orbo3bolr 0oolbo36gbo 6)6oUJbq36Cbr ltjs6or33q,<'rL 0ot36<nboU 091t6$otto qtq6g6oqrgboor: b) SSbrdrr3oU Ordogbq,oL lt3go6gb.>3o J6 r6r6rJq,Cb 5 $q,oL 3rqoor AraCbuq,o L:oar6o \q,tsg36rgq,36oor aoU 0gq,o63q,o6.>Eo r6UCbobQCb ot3olrpgrq,o Ur$gobolr.io6olr 6r63go66rq,o 6o$o11 61335oro QJ ac6obJ6,>51bo6.>; 5) $st6c-696oq, oj63l-t lt$uJo br6r6oor, 6o0q'oU r'tqQcbslbJ 6r6ol.$$q3rfub l$j.>6)g,3gq,('ll) go6.:6bor; 0o6oUg6oU 6(ftr600oqr. otgoLggrq,o l-rr$go6oLt bj6o.r6obolr 6o4q,o gJeoU AJ6ar3q,obJAo UJ6€o 3,>q,qg3bgq,36oL ts3lr6gq,3boL gttlg6$q,gogob 6o'b6oor, org $.t6q.o66oq, UJbWo &6r6ood, aoj0gqggbot 3rq.or 6.rq.ooU, Jo6ACq're 0J6,e0C5"qo 6161600r r\,oo, UEqoJ ts9o63rq,oU; qr) 6g6.>t6or3oU ardoSbgq,lr 16 3jo6q3lr l$6rqDlr.>brcgo r6/q,: l$6qo C.oJ3Jq'oJbCbJ. ". 17. 2@-C ag\,ob Jolfugq,o 6r$oq,o Brdogrq,obqgU 830qgg5o 6gqtjgcnor: "1. Inbqo 3rq,q-oXbgq,3boU ts3b69q,C0ou 3.rq.oob 5r6tu3q,C6ob Agbrbgb 3rq,qgbgq,o Jo6ob q-ortr.rb3o4bgq,o $9t6oq'obooro 6.:66brq.og6olr 0oq36olt 0gaq-o36 lr5.>go 3rq(gcbUq,0oc5ou qprgrr<4otr 649r3.rqggboU l]ltsq'cbr rCaL agaobrgqlboL lr.>31r.:bg6otr gg6r'rlnr/AoU 0r'rrq96oq'gl.t "' fubqo 2.31 3u5o5o $crjinqq3lr 2010 $qol Jo63Xqo ':Jt6oqoqsS ugr'o,3xqotr .ra't"ef 0. &tXoq lu.r3s?3oqo
განმარტებითი ბარათი
ar6ar66AEooo ,,t sl,ldoaaqot trr6roo l$ryo Jr'rqcfl,ao Oqoqchlot axgcSoL tsfsbxl' l,rJ.r6@AKoL $5c6ot I'GaJOta o) t",are" ofuo6tuOoJ ;o5o53t6o1JgoL ?SlsbXA JJ) ,Jr5o5Jt6ofrl6ot aoqrot &tXto: b3trtl6ot 33lsb3l" tJlc'o,i3qol, &5o6Jr?'oAj6ol, &,atJqCbA, 6oAqot aobSq3ooq3 tnjrqXqot go6cS'Lor l,.,Ao5oLOC,oL l,ot$rAJ3o ?30.:3sqo Lut3q0$qo lr"daaf$fff. ,pSoSJt6maJgol-r A3fuAs3Xb 3o5.rJo6ob,,AsAob3qrrot eJ$rtdrqirJ - lr.lj"t6oA3qell,r gotuSlos b3o6oltg6e,l.r ?Cac'llc3qdnL bAl,rh1dlo, 6Xo6g$otXlpq 1fou oJ5.,t llcA.l6o tc0s6oqol oac,oqaR Jod,rq ACaobSqdr'l, 'l$31$b16oq. r.a) Jr5o5J6ofrl0oL aotsSo: dJ5o5d,oCj6ol &ll5oc at6ooS6or8Xlsls&1rol.r?o ojSslr &43r5oqo ,,aCa"bCRCa.L tlatrhd,ol, axbt3l' lsfl4o,sqot 3$o6J6o3jgo qr lsj.6o,3xqolr Lrnrgo doq3Jlo. o.5) 3.:0o5Jt+o$got do&Ea,qo J6l,o: dr6o6J6o1J6ot aobXq3oo gqoqSll ?3qoL llr,fi6qXqot LlaJg{, ,JctqaJrao qs a-E,,o,CJCbo l$$'d'oi3qc.1, toSJSlror Lfo6oL$d,ot lht$CaJao sCA,jCrRo LrbCqa$qo lr"iAXJSUCr- qrSCtSrRAe, - LrJ.ld,o31qol, go6u6lror ls&5o1g6olr 82&rlr.r3q3lot lsdl-rct16t3 o6q3a.r &oooSaoo h3.r6o lc0r6oqoL qt6oqlq Jo6o - A3Ac,baqClol, t r0lst36fu. qstltgq., qu 6.f.:d,go3qc qCJqo6o6Arot Jd,c,OCqU6,) qo gcXJ€qo AJ6J66oot, $'c6qg55ot JJRqChqdJ. A) JrSoSJd'oAJ$ol, go5$U16o R,lrJh-d,s l-l),p6o6Jr6ofgot aoq6dslrors6 q,r,p33or43&ro cXgoqglXqo tMS3loL qrgo5,$LCaol, $Sri?,<.': JrSr'5Jd'c,Cj6ol, &RCrl Jd, !i,ot qs3s38o6Clxqo bst<,Braolr6. a.a) 3c5o5J6ofigo1-r gs3qXSr Joppgolr 1;.l?38otcaqo 5c$oqt3: Jl5.r6J6od0ol, Aqr&, a"aq$t r'6 acl,beC5t a.rJ?rr6ol, lrJtCAoL,Jqo 5o$oqt3. r.a) JJEoSJcroAJ$ot 3caq35c lol3Xgolr b.:6g3no 5s$oqt3: pSoSJr6oXjgol AoqXlc a.r3q35rlr s6 &rs\351 lola3got b6a3oo 5c$oqtX. la) llb2q'a$qotsbrqo Eo6J6LXd,o t.'qerhqradn: ,rJ6c6Jd1oCj6ol, A'qCAr rt6 E.!r,ac,Ae'ftlbre ry5r6ld, AJqRSfqCidL. Lj ,pso6Jr6oalgplr ae'L-lq."$eq" go5.$lr3tn tssqaaaro oa Jo6o.n3oL, aoaXqoc aoaro4 raOree$o 3.r5efiJt+rgtgot A,JaAqJrJ: 3.l6c,5Jd,cl&,6o1, aoq3}c arARC6rL 16 ojoSo3rl, oA Jor6XAtS 6c€por 0o0.6oq3 6ca66XqqXlo XL ,p6c6o. L3) 3c6oS:A-31|$oo qryaf*X. 3rq,rLJblqol,, &,Lr;t6XJqot r5 LbJ.) LrboU 3sq.rlobqXqot c4aS"n t a.j5l'Jt(J6.1 $31n (Jt6o56oJo): Jr6cSJd,orj$oo, "t' ea.5eaL 3(rfhAJad, aJq,rl,.'b.r$Ao qc &,1$,J6$Rilo. v 3),pSo6J6ofgoL AoArd,o,Cf.t bC6d,r3cr6oln Ldlr6oq$r6o3 1,0^!5erd,0AaoD5 6.s) 3.r6o5#xrf$oL &Oveo$s g6drtS,r3?oaoL q6&,0oS3ao$: ,Jr5c,5Jl,c,Cj6o 16 CSoSrrRaRCaAb X3dr3ca3ot6ot R",6d6.SJlL. a-I) J,!5a6J6c,CJ0ol' aoald,o,arr lrrrd,o,rAernL, cx6AJSo\oClAo bSfioaaqttl, $66o}.llrors5 qs3.r3aod,Xlpq 3sq,RAAlqCJClo,rS: JrSosJ6c,AjOoL &(Aa<lo Jd, Srd,A',oJ6Als 1,,'Cd'o,Jard'oln cdAJ5"lt!0"J13" Lr$rngScgrt $x3r6ensllorc5 qs3ca?"t6$1qo Sr11qrd1qdrb. 6.3) 3sSo6J6of$pt aoa6o,3r$ Ls;|no,3g{ot r*63bin3 qs 36o3sqdbt?xr3 tCRAArt6IRSlClo,r6: JrSoSICc'd$ol, a"qaE "d, C$oSocqAqgrfr LJ#I?lo acq,c'l o63bt6o3 q,r 0t4r3rq0td,"3 bCRaAJd,tqArSl,. q) J,)5c'5#,o 160l, &labqa8ot Jt4oOJtAo &qCAIqo 3o6lrXg1$.'oorao: qr) l,rbiqA$ogo, .r6.ir.rtp0$'o3rl "dq, lrrad,o.lerd'ol,o or63.,6ot$o.r'qs$'XtChqA[,], CdlrJC60CI", d,oae3aarg &r6c$oq3o]c &oqAt JrGc5J6r,SJ0ol, aiACar31lo?o' ctgorrt :6t3lciot 3X8ortp3c?o: \-/ ,pSo6Jr6ofigolr ACaXAJACdTAo &q5o$oqicn, aooq3lr lsll6o6qoL go6cftoc 1,.fo5o1r06ol,aA&rLrARAaotMtJtT6olioN6.rilddx'rAqCAfu. RJ) &5clEJe,CJ6oL aCaUtuACrrSo &r6c['oq3 r'rr6go5o\rxrt (qJ$XtSAXqC]oL) .Wqs flrJXagoL AgrtSb,r 3.r5o5Jric,X;l$ol 0o3ct6or, rlgorot .x6Qacnot ts3&Tb36c?o: q.d 3rffiJ6rlffit .'30ot6o: lsfl6o3Xqot go6$lrt lr$oSotg6o. q4),l.r5o6Jt6oal$oL o5o0.'.'6.,t6o: tcllu6o3Xqol 0oca6olc.