„ბუღალტრული აღრიცხვისა და ფინანსური ანგარიშგების აუდიტის შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“

საქართველოს კანონის პროექტი მიღებულია
ინიცირების თარიღი
12.12.2013
ავტორი
საქართველოს პარლამენტის წევრი დავით ონოფრიშვილი
ნომერი
#07-3/292/8
წყარო

📋 განხილვის ეტაპები

I მოსმენა
✓ 79 ✗ 0
საქართველოს პარლამენტის დადგენილება (1)
II მოსმენა
✓ 79 ✗ 0
საქართველოს პარლამენტის დადგენილება (2)
III მოსმენა
✓ 72 ✗ 0
საქართველოს პარლამენტის დადგენილება (3)
კანონი

🏛️ კომიტეტები

  • საფინანსო-საბიუჯეტო კომიტეტი წამყვანი კომიტეტი

📅 დამატებითი ინფორმაცია

ბიუროზე განხილვის თარიღი 2013-12-20
ბიუროს ნომერი 130

📜 ტექსტი

საქართველოს პარლამენტის ბიუროს გადაწყვეტილება ნორმატიული აქტის პროექტის განხილვის პროცედურის დაწყების შესახებ
(t l,Jdi6 Ul3ilqnll JJ'4qJilil60lll, bllI6nL b)J)h0l3lC[lt) l)hc)a160il -- AJqiFUlt0[qJbJ 6ndA)6[Tq[ )tOlll' J6nililOIL AJ6bIqil[U Jdn0rqrdil, qJEUtblllI 1ililLtbttr 20 q53Xaa66o, 2013 SJRo N 130/7 Itjlr6o36qot 3,;5o5oU Jt6<onj6o,,I1qsq6t62qo,:g6o6b3ot,: qr go5.:5b2t6o .:56u6o?66dot .:3qo6ob ?nb.rb2d" Usil.:t6o6nq<ob 3r5<n53o ggqoqnloL tngrSoU osod.:$n" G.1,07 -31292, 12.12.2013) loSo?ondado @U"At' Cb5-6J!1t-eholJ pntlrt6AAz\a F?l'p snSktuWrlJ) bgoSrSLo-l-raioX3gC$m,Joao0C6o 94B'5 J.,a"6c6ic 23 t2m13 - ?7 tzzol 21.12 20t3 27 t2 20),3 )tlt6trj W L bla )il,' l,,l 6hoL-2 l) I't1irt,'1na) u,\io!a Jn*dbt&\ ta"flEDr \0,\14?6.r t\\D<'4./air<,o.\ lr; j;r6or3gqmL Jst6qs3156oL bo2r6o rq635L: l-r;j;t6or3XqoL Jor6qo335$oL ,joeogS$ndL.: qo brJ.:r6q's335gr.r 316;jgo3b?o qro!'XoL 5r'rr63,>go2q,o rjgoL J<6r'rX;l tr,: jot6or33qt'rL Js16q.:3n5$oL or.:3336qo3r<66 ,l qo.:3orn 2b23.:'ts3oq,o .f --- br jr6o4gq,ob Jr6qrr0366ob 6og6rntr tr)i)h0l3lOnb 0rqgr$g3ggoqrX0r J)hc)0160n N13027 2013 $3q,o, 20 q.og30fut6o LrCr6o)3Cq'('lb Jr6q'raC6OoL 6C0q,rAC6Ool, 163-g 6gbq,otr 69-2 qr.> 03 3 JgqoCbob Egl-t.>br0ol-t.4r, Lr j.>5o,33q'olr J.>tiq,.>636gob bog6cr sqr696b: l.lsjr6o4gq'oU Js6q,Mg66ob $cadr,u cgJ3oo, o6rng6ots3oq,oU gobreracboL hrggdgq,bS, ltj.>5or3cqoU Jniq,ragfuob Sca6ol, cgr3oo cr5og6ots3oqoL Oogttr b.r3$rn66qgQo o6o3or$.Bc,q, $l60op635oqto ,,&gqrq,O67,Jq,o Je6o0b3oL,r q.: go6o6lrgt<ro .>66.>6ots6bolt rgqn6ol-t 331-l>bgb" lrrj.ntror39q,ol.t 3r&'r6tso g3qnq,36ob 0ggs6olr oJobrtrC" (1i07-3/292, 12.12.2013\ ltjrttror33q,<dr 3.:6o6ob J6ogfi5o Arbboq,Uq, oj6gU qgr6jrSXbgq'o $gboor. 2. -bflRrq,O6gq,o .>q6rr6b3ob ps go6s6bg6o r%J6,oA0C6oL r3eoool, ECUJbJb" bcjJdiorgq,rnL JJ6o6Ao OSq,oq'C6oL 0COr6aU oJobrtrC" U.>js6orgq,r'rlr JJ6(''6o1j J6(')CCOo J.:t6q,c03fuol-t Ubqxraolr 316or qgq3l-t 6.r6@q, ('J6Xtr o6o - 03o63 q.or 63lrs33 ' 0oL096oor. 3.ltsjlc,(r,3gq'ob Jrd',ErACSOoL JsraoOCOCMi, UrJr6q,raC6oo grirJgo366r, lt.>J.>6q,JAgfuor g06r3q,3bobr0, L$rt6q,s096go g0got63lrobr0, Jr6q'r0C6OoL $r6rooL og6nqogg0r C9CJr6OrACEOAr, Lv$6or3Xq'oL 3orr36obJ0 o)13r)16ar)., tsg6ots369bo q.or $o6sp.:q.o5bgbo $u6gqr6o&r6 lt.:jv6org9q,oL Jrd,q,raC6oob Lrtso6r6lj(',-ljrbouxCo(, J(,AoOCOb ,,bgq,:q,6d6q,o rq6o0b3our qor tso6rSltgtrro r66.>6n06boL .>gpogolr 331r.:b3b" LrCr6ogcq,t.rb 3$o63o g3qroqgaou tsCOJ6ot orrob.r$0" lJJjsttror33q'<'rlj Jr6o6ol., J6('ICCOoL 5.>6boq,3ob J6c69qq3lrnL qg.>$g5ol-t Egl-t.:b96 brjJ6o63q,oL Ju6q,rdg6goL 6og6oU 2013 gq,ob 20 qrX3X06t6oU Nl30Z 6reJ$$C6.ryC6ocr, 0r6lDtq36ruqr 3Jqggbtso. UrCr6sECq,(,U Jr6q'raC6oob ors30aqmd.>t63, 6og6olr Ub1godoU or3&Xqmar6C Ar0oo, CLg3rftoq,o
წერილი
(fif \llN bJdJrrr0ililRtr)I, JJ6K' Jtl05O0U lrllil60 u)lihol3lcflt ))hc)al6un LrCr6oOCq,(qL Jr6q,rAC6OoU 1.,!o6br6obr0om (oCJs6OraCEOoU Uts6(9Ll, Crq,bro{.l6 Co.,CC) L3or6rodCL. CJqOrO(.)E(, C.r,Ctr,, l-rr r)Cr,ffq,(.llj 3or6\)oggrnL 6l-3 Ag\'oL: qor Lrdr6s,3Cqml, Jrc,q,rAC6OoL 6cbq'rac6oob tscLJoraoLre UrJs6c)6aQcaq,a) o6ooo\)3ou ScLoo, Srd,a(,Soab06o Jr6clb&qmftloL Ar$6i6U"Ji6o!60X,oOa00drrJNrtrr,A,J.,rW" bJdif,osoqxrtr ,qgerq'odrJe'o $ffii,o osq'()qTodr OC0D6ol, crnoDltC." Aou.l3g), aoboCo, fulsb$oln ahq'Cqmd). ,'a.>lld)s6r35 6(r,k13(r,, l$Ctt6cr,3Cqxil., J)6q'rac6oou 696q'sagfuob 163-9 &3\,ott ac'3 J36dJol.r a3lsosaoltqg Jr6o6l6oc*Jo q.o,:B j,>og6gq,o $3Loo, cl69! 6r6boq-Jq,.,. JryBolj(}C&'cr,, (.oJ3oo o6og6o63oq,o LlBobrElrD.t,)AoUXCO(,I J(.)AoOCOob or,r3&xqm0.rt63 N:VL!I4!-L' "lt . 12-.13
საქართველოს კანონის პროექტი
ic('ICCOo Uqffu4gqx'rb 316o6o ,,bUR.:q,OocE o rqtvr<5U3ou.> qgr tso6r6b3dn !60,)dr,00c6ol., .)UqrlOoU 0clrrbcb" U.>j.>6)g4gqxdr 3r6o6tso o3q,qt0ob ACOr6dr or(')bltC agQo 1. "b0Rrq,o6gq," rq6oobgob! qQs go6r6u06o r6ar6oa0C0ol., cUCgoOoL 0gli.>b96" Lr jcttror33q,ol-t Jr6r'l6Bo (brCr6o3Cq,oU UJJJEoffieCbq,r,l 0rgbg) (www. matsne.gov.ge) , 73.07.2012 brfr36oLg6.4cx'r 3oqn: 260000000.05.001.016869) ACO66oq, oj6Cb SCAACao O3q,oq,Cbr: ac-15 aubq,ou ac-12 JUECOo Braogreobqg3lr 036q936o r6gc98oooo,r ,,12. rgqq)otlb/.>g(.ooo('I6!q, go60ott ggq,gbs JC8U, BJrOr6oU !A JJ6o6oU aC-7 2013 $q,ou ag\,oU ag'a JU6COoCD 6ro8rq,oU$ofu&3q,o UUboCdOcboU 2012 Qr go6.:6Lgt(ro !66J6o0ACbol, JU(r)Oo, AoUbCeJgJe o6oUJ, org 6o0gq,o OoJol., 6CCUO6AoJ 6CAoUO6oF)Cbuq,o". Agbq,o 2. CL JJ6o6o r6oj03q9qr3b 6r0oj39g6gboLor$r33. CUCr)roLo 2013 $....q9990fu6o N....
განმარტებითი ბარათი
brj.>6o4gq,<'rU 316o6olr Adr<'rghtg JedrgQcfrs a.or go6r6bgdn !66idn06Cbob uCqrl6ou ECt rbCb" Ittj.niol33q'rnb 3r6s,60o O3qtrrq,CboL ECOrEoll <rrrt'rbrtC "b3q!q,06"Jq,o r.) t('l&q'o c,6gs6A6or 3.:6o6lt6ogl5oU ASbcbgb: !.r) Jr6cr6JooftIJrtu &ryCbou Ao$cto: bgq,>qrgfogqro rpt66b3oUc qrr go6r6Ugdro r66r6oBacaou JUQo$ob prtl6oljJo6ol.r 2014 $q'oL brEaJBq,(')bJAo arcDo brCaon6obol.rso6ol.r bgq,ob 6g$gobr. c.b) 3.>6<o6)6<'rglgoU 8otr6o: "OOgrq6ft f go .>qtrr6hobs qrs go6r6b56o !%uenA6CSd rgqngoU 0glr.)bC0" bsjsttror3Sq,olr Jr6o60o ogq,oq,Cbob a0or6ob 0ot;6o.> 09-15 dgbq,oL 69-12 Jg6i$oor 6Jo,grq,ou$o6CbUq,o 6r.rttr6ol.r C6C'ro Sq,oC,) aJcgJgreCbr, 6JCD.) 2014 $q,ol-t 5.>60.>3q,ob.>tso [116rA Jr6q,raC6OoL 0o36 oj6gbr ooeCbuq,o tsrborEo CrergQCboL JrJCOo, 6oAq,oo.)O ,:q,Aoogh6,Cbu rA UBC6clAo nnLCblq,o Jtt crAE CACbo, JUeoOod,CboU J6ogCUoUq,o [rrC0or6oboU 6r6tx't6gogqpboU ggqpbu.>trr 0gtqgqnlt. r.6) 3.>6r'rEJr5trXS6[ do6oo,tqn u6Uo: JrEC)EJ6oCCOob Ag-15 Ag\,oU AC-12 JCECOAo $u60r'4g596oqo Ogq,oq,Cbocr,, rueoooitrU/r0(,ooot6gq, goti0.>l-t 3oqrm Cd,<rr, $q,oo Cdq,Car gtsq,Cb! Ar6J&'r66o3q,o6 .>gqn$ot6gq,o lJJ j0or6o6.:. b.) 3r6<'r6,]6rogdoolj go6r6lr"Jl6o erl.,r0uoC0r: b.s.) 3cStn6Jr5o3jgott Ooqgbrlo$ q.or3.:gtsot6g6oor rg3oqCbCqro brtfXCboL qgcgo6r6bg6ott $gtt6<'r: Jr6c)6JSoCCOob AoeCbr rf) AJAr.to$OSb erA\)Cb.,oo lr.:blr63boL 6.10o9o9rl.r LrbCq'a$ogo AoUxJOoeJE. 0.6) J)EcrEJ6clCdOoU A€eCEr &,"J0OOoU lr0gaols3q,o 6rSoq,t9: Jr6o6J6o&loob AoeCAJ 6J3q'C6rL J6 J\,CEL bqOXCOob bJACAoUrBq,o 6rgoq,oL t6er95C. 6.0) Jr6t'l6ll6<'rfrl$ctr &gq'96i boUDOOol, br613oo, 6!Soq'tC: JrE(.)bJ6(')CjOoU AoqCbJ tC6r3q)Cbru J6 J\,CEU boUx,Oolj br6})(Aoo) 6rgoq,950. 0.q9) lDbgq'A$ogsrt .)b.>q'o W6J6lrUfn 3rq,aCegqlCbCk : 3.>6o6Jt6ogjgoU 0ca3gbr.>t6 $,r60o6obtt rb.>q' go6.>61-tg6 3ry'eC65qlCbCbt 6'C) Jr6oEJ6oCdOol., Ao\'oq6gqn tso65flju6o aC<gCOCb., oE Jottcrrroroob, 6slaCq,or aoar6o, a60C(,ecbr Jr6cr6J6('tc*Jolr aojdgq.ocbs: 3.>6o6J6oalgo AJqr3bo<r, 0Jgq,C6JU oCo6oCbL o6 Jo6orror3oU 6oAC(,oJ AoAJ6o) AF,OCqCgCbr Jrbcr6,l6r'r&l$ott AcrCaCACbr, 6rrqrp6 rgqngot636L ggq,3A,> 3dqpg,>or amgc6,hbq'.)eg bi6rbt')6oocq'cl6 J6('ltscuo3q,C) bJC0or6ob) 0.3)J.)EstEJ6,cl&lOo<,, Qsq6C6oq'o 649rbbrqrir, 0oLs363\nU 16 Ub8r l.,rboL 6rp.rlt\3q,oU r'49g6o6olt 6.>dtrtq3tu $glro (&ffiooJo): JrEcfJd)crCCOo 16 rp696U 6.>qp.>lrrb.>pU, aob$6,CACq,L 16lrJb3r l.sbob 6rqgrUr\3q'U. 6) 3r6o6)t+x'rgj6ol-r 0oA16o$.> trodptr0ot+robo b,:Ar6ory,3b6q U$r6q.or66g6orr6: 6. r)3r6o6i6ogfl 6ob 0o0rt6or3bc A3ttr'r3ca8(,6oU q,()6gl6ogborc6 : 3$o6Jtrnalgo 16 3$otusqAq-o360s 6t<roJr3Ac,6)ol, Ao6CCO.BCbl.,. 6.0)3$o6*ema!5olt ffii6orC0r lr)c6orr&"6olx, er66r6ots6og00o lDjy6or&q,ob $ggt6o8rlor6 qrs3rg8oftgegq, 3rE (pbgqrgbg6ort6: JJ6cr6S6oCjOob ooqgboor 116 $J60ooA3CAJ [r3t6o[0ortroL<.r o6bJ6o95JOoCbEo brC J6,o3Cq,(')U $cB6,obrLorb erJratso6cbuq,c, O Jq,acbUq,cbcbo. 0.4)Jr6o6,l6o&l,Jol, aoArtr,<rtr8r lr.>Cr6oBCqlt'rt or60bdr<6 qr A6r3rq,Abd)q bgq,0gt6gq,96gbot6: J)6o6J6oCCOoU ooqgbr .rt+r C$obJreaeCACbr lrjtro3gq,oU aogti qgrqr3bgq:o oti0bt6o3o qD at+D3rqrabt+qo bgqa66rgq,g036oor 6.r3ob6 3rqleCAUq,CACbb. A.) Jr6o6Jf,<'rftl$ou 0el0treC6ol, JtlxrOCUAo AoeC03qlo Jo6lr3ggp6oCbol a.r) ltb3q,6$ogo, rd)Jurbcq,aootso .r6/qg,> UrC6o)rts(')6ob(.) o66o6o$rgo,>/q-oJ$gLgbgq,Cbs, gjUJgdr63bo, 6oAq'CbAr0 6o6,>$oq,9obc 6ooqgl.r 3s6o6Jt6ofi goU 03@33s396.>3o .>lrgorrb rr6bCbobob ACAo,b3SrAo. JbCor) 16 r6uC6obb. e.b)Jr6o6J6oCdoob SCAUBr3fbrBo Acr6r$oq,C (')66r6o.br0.r)u (AJSCl.iC0gq,C6oL) r6/er ftlLJC6OoL 0Cg)bCbr J)E(,6J6('lfiloob AoAJ6(', Jbooolj J6UCbo6oU ACAsrbgCaJBo: ruCoo J{i r6UC0('lAb C) J!6o$6,c!CrJoL looodn: Jr6o6J6oCdool., J3oo6or Jr6q,r0C6oolj $Caf,or (-oJ8oo o6og6o63oq:o. g) 3re'6Jltrn9flJou o66oq5c6o: J)6o6J6('tCdOoU o6oOoJOo6oJ JJ6qJAC6OoU $Ca6o: (,JAoo, o6r'rgtrro0goq,o.
იმ მუხლების მოქმედი რედაქცია, რომლებშიც წარმოდგენილი კანონპროექტით შედის ცვლილება
Codex R3 1t2 or53o vl 6!6qDA!3rq,o Q! (g)UJ36oor) (,Cb0q,Cbr6o a3\,o I 6. 6rd4.orar3rq'o q)c6gqg0r6o l bJil6cDACq,clL Jr6q,r0c66orb r6l56gq,o r0Qo0cr6uq,o U,rj0oo6oboU ltbloU 3oq'96ooU qr lrt j.>6ror3gq'oL Jr6q,JAC6OorE r6bCbuqr) bUQ)qO6,-Jq" rq6ogb3oU U0rEar6OC0ob 3odolrooU q-orq-o66oq,CbC0.,o, 0oq3&9q,o, J6(5CplgC bgqrq,O6,Cq,o rq6rogb3obr q,J rgqgo$ol, lrggdm0o 2013 $q,ob 1 orfurrnL.:or3oU 0oj6gqo 6o66q5ogq,o rjggbo AojA3q,CbU u0 3.:6o6oo1 orogrq'ob$obCbUq)o tsSUrbsaoln bor6qor6oC6ol, 6,>A<.r$63boL 3.:q,C9gbgq,g0otr d.:q,.>tso 0313q,.:0q99. 2. "b0qrqod,flq,o rqt6ogb3olD (,) 56b)6oA61AoU 6363q,ot63bol-t ts31r.ib96" l[jrr6o46q,oL Jr6('l60o rq6oa6cq,o 6gqrg$t6ggo JgqoobSoL q6og6oon LOrEQrf,Ocbo 0r'rj03qgg0u 2015 $q,oU I o.>63t6r0q3. 3. bjrfurgqx'rb Jr6q'raC6oorr6 r6LCAUq,o rUAoCXrSCqo b.>j0or6cr6oU t,Jblott 0o36 6qp0gq,o iUC.ooO('l6oU br33Dq'oBoJJooo LcoootsoJrocoo, 6r'roq36o6 drq')aoJ 2013 $q,ob I or636olto3ob, Ooj6gqg0bu 2013 $qoL I o,:636roqr.:6 5 $q,ou br6AJgq,obrAo 4. rA ACbq,oL A9-3 ,{5jgtso ct6oa6Cq, bg60r,gogo6)c]Jq, Jo6b (,r Jg(,oood)Cq) tso6Art, 6elACq,tD0 C.ordo6rSCbuq,o 3gr3b .:l5on UC6OogoOo6CbUq,o Jo6o, Utsq,Cbr rCaL, 6CboUO6o6,CbUq,o ogoLr aboq,oqg l.t3JE eCbgq,o rUeoOoU 8ror6C6ob Ctsq,3bolr ,>66jo63 Jo6q)r 6C0bOf)Ao. 5. JJ6cao0c&Jq,0r Jt6oggUopqfr gr65r6osr11o.:6 2013 $q'oL I o3q'oU$q-o3 gtrtg63gq,goL b0erq,OC6or (Ugl66ogo0o6,Xbgq, J6oggtno6rq, bCQrq,O6rQ Qr U36gogo6o6gbgq, bCe)q,O6,rA) 1.,C60,€ogo6r30ob J6r'r6t6r09bott 6969tsr396r. 6. iJ6,C(r,OCbCq,a) J6otsCl.,o"Jq,Ar o66.:6o'br3o$, 6r'l0Cq,o6 UJqrq,OC6o,r ljJs6oruaodrob('r ggqgt6rgooU (IFAC) 6.:0q6oq,o S6t6o.r, 2013 Sq,oU 1 or63l6$q93 gbt6pb33q,gob br6oubol, 3o6g6oq,ob ts960o$agbq,oU lt366og6o63boU J6o66r,>6olt qr.: b$,oUbob Jer666<'lq,ob l-toltgg0oU 0o6o15ot6ofu ob q-ogbgq,Cbou ACAUArBCb J. 7. gobr6llgfro J66r6oBbCbob go6r6lrgdro,:66r6o06gbolr lr.>g6orrtso6olro bOJEer6,OC6oU (IFRS) tsgUrb$oltqr AoAi5JqCbJ l.rr3rq,qggbgq,oc 2015 $q,olt I o.r636oqrr6, ory ll>jr6or3gqx'rb Jr6o6AeCbq,<'r6oo, lrb3c t6,:6 16 r6ob 0rcr6rq,ou$o696gqro. ,:0rlror:6,>39, 2015 $q,olr I o.>63t6r0qp Lrg6o3jgu ggq,Cor JCalr, 6.:0oogg6oL gU L6r6qor6oCbo. go6r6Ugt6o 16616o8696ol-1 06ot65 qr.: L:03.:q,o b.:$.:60o50oU go6.:6Ug6o JbbJ6oBACbob U.rg6or.rtsr.rr6ol.rr l-rgo6qgrt66gbolr (IFRS for SME$ tsgu:b.r0oU.:q.o AoA${,CbJ l.r.rg.:q,q990pq,or 2015 Sq,ot I or6g6oer6, cr13 l$Cr6o3gqr5l.,3r6<rffieCbq,t'rboo LbgJ 6rA 16 r6ob 6.5ogrq,oL,So69bgq,o. c0rUorc6r3C, 2015 $qloU I or636.i6q6 UC6oCCOL ggq,3b.i .ifuU, 8. Ar0srqC6oL Cb UOr6eJ6OC6o. 9. 2013 Sq,oU oo636ou ts30qgg6 b,)3rq(,Cbuq,o JUeoOob borf)Cbot, ggq'g6oU 0jcr6g JotSorr 639\16tso 6g6o$6tgouU 9$60qgb,>l69bocb ltj,>6ol3gq,mU lr.>6oq-o,rlr.rbrq.oo 3oqpjttotr 202-g 0g\,olr 0g-2 6.>Soq,oL lt,:ggdggq,$g L{r6or39q,oL aor.:3t5oboU aogt<r 0J6brsq36cq,o rg(-oo0o6c6o/ Jccgoogr6Sq,o go60x0o. t0. r0 0g\,olr ac-9 J"J6COoo, 6roB,:q,ouffic0ulgo $3llo 6oj0gqgblt 2013 $q,otr I or6a6o(9r6 $q,ob 6J6aroqx!6rao. rarborr6rgc, re6oa6gq, JcbCOtso aoooocbUq,o I 4 r.dle-D Msrro. !*sx.Frer.)qsl!.+lrar' u!Erd,rr)'t@n $DBrti.i.rne Codex R3 A2 !Ueoo('l6C0ob/r!(r)o(')60q,o tso6ACbob bt5obbolt J(')6O6('lq,oU LoUggaoU Ac]6.,0cr6(,60() rt6 tx'ttigo3q,qggot 2013 $q,oU I or636oerb 3 $q,ou bJffirgq'('Ibrao. ll. 2013 Sqlrru 1 or636oqg.>6 3 fq,ob 6rmrgq,obrAo rAr3C Jr6slfiol.r 03-7 Ag\,ob 69-4 JgEj$oU,,6" jpJgbj$oor 6sor3.rq'oL$obgbgq,o Ugbogj$3boltoSou rgqgooob BrOi6CboL ggq,Sbr .rSL 696o1-t0o3t6 rU(r,O('l6b^C(r,Oo63qr go60.rb, 6q3b3qrr3rp o0olr,:, oqg t6o0gq,o gdolr t699l.,O6tsor 6C6oLO6o6CbUq'o. 12. rgqo6o6L/rg(,ooo6uq, got60rU ggq,gbr rCab, BrrOD6ol., rA Jr6o6oL AC-7 og\,oU 03-a JU6COoo, 5sor3.rgottfii6g0gqrr lryooalggboU 2012 $q,otr go6sbu36o s66.>5oB69boU .>gqngo, 0rrybgqrJgoe oAoUJ, org 6o69q,o OoJob 6,CCUO6,tsoJ t696oL6ttro69bgq,o. 13. lr.:ar6o ls0r6oq,olt o06,o(rfCq,Ar Jo60c - .:3t63qn67:gooU 96oro.160.> 3t6o36gq,ar o6br6cta - JJ6Ceoorooou 0C6otrr ra Jr6o6ob aC-ll ag\'oU 03-ll JU6COoo, 6rbbrtqg6uq,o rJ6cqoo0Jooou fcuo 2012 $q,olt 1 6og0bt6.:0p3 $.:t6g(l6o6oU ltj.lt1o6gq,ob Ju6q,r0g6goU lrJtso6.>6bo-ljJbopa36o 3r'roog3gU. 14. Lrjr6or3cq,ob Jr6q,JaC6OorE rt6LSbgq,o rgqn6ottrgq,o Urjdo.>6r'rboU L:bloU lD3Sorrrgbrao o8otso )CO%Cbo 6oljo q,o33oqrrgool.orbr3S 5.:qg,>gg3U ltju6or3gq'oL X3r'r6r.r0o3olrr qgr 0qr66reo 6r6goor6C6ob Lr0o6o\16ob. (21.12.2012 N 135) 15. 2014 Sq,ot I or636r0q.og rUqrOo6C0oU/JC(nOo6Cq,o got603boU J6r'rg9lngq, o66u6obrgogb0o 6J$Ca6C0r !6) A(.,o(r,bog gbb. (24.07.2013 N 847) 16. ltjc6or35q,r'rU Jr6q,r0C6oorb r6Lt3bgq,o JU(r,O('l6Uq,o U.:j6o.r6obob ttb]<'r 0olro q,o33oqr4ooUot6o3g bW,JbgC@U obq,.AoagrqpJ6o JU(,oOo6CboUJ (,r JU(r)Osr6Cq,o got60g6ob g6om.:6 64gbgfrb Urar6rn b.>0r6orq,olr ogt6oqogq, Jo6U U.:1.:6rn 661156oU gtrro36gqr lsr6g6gcir. (21 t2.2012 N t35) r)pwd,$,[|ht.a6r,s