- ,
()




                                                              1
                                          
                                                     
                                                            
                                         16  1996 . N. 02-02/12
   
                                                               
                                                 
                                                     
                                              
                                                   
                                                      
                                        1996 .
   
                                    
                   
   
                                                                +-------+
                                                                   
                                                                +-------
                                  N. 2-   0710002
                                                                +-------
     1   1 ___ 20__ .         (, , )      
                                                                +-------
      _____________________________          
                                                                +-------
     ( ) _______________________          
                                                                +-------
    -  _____________________         
                                                                +-------
        _______          
                                                                +-------
     : ________________________________          
                                                                +-------
                                                       
                                                                +-------+
   
    +-------------------------------------------------------------------+
                                                             
                        . .  
                                                              
    +------------------------------------------+----+---------+---------
                         1                     2      3       4     
    +------------------------------------------+----+---------+---------
    I.                                              
                                                                    
      ():                                      
                                          010                  
                                                  +---------+---------
       ,     011                  
                                                  +---------+---------
          ()   -                          
       ( 010 - 011)       012                  
                                                  +---------+---------
      :                                          
                                          020                  
                                                  +---------+---------
           :                                               
             021                  
                                                  +---------+---------
                             022                  
                                                  +---------+---------
          ,                         
                     023                  
                                                  +---------+---------
                   024                  
                                                  +---------+---------
                      025                  
                                                  +---------+---------
      :                                         
                                          030                  
                                                  +---------+---------
           :                                               
                  031                  
                                                  +---------+---------
                     032                  
                                                  +---------+---------
      ( ):                          
                                          040                  
                                                  +---------+---------
                           041                  
                                                  +---------+---------
                -                              
       ( 040 - 041)       042                  
                                                  +---------+---------
                                  
       (+  -)                          050                  
                                                  +---------+---------
        (+  -)          051                  
                                                  +---------+---------
           -                      
        ( 050 - 051)                      
      (+  -)                                052                  
                                                  +---------+---------
     :                                           
                                        
                                    060                  
                                                  +---------+---------
                        061                  
                                                  +---------+---------
                                 
       ,     065                  
                                                  +---------+---------
              -                             
       ( 060 + 061 - 065) 066                  
                                                  +---------+---------
                               
    ( 012 + 020 - 030 - 042 +  -  052                      
    - 066) (+  -)                           070                  
                                                  +---------+---------
    II.    ,                           
                                                               
                                                                    
      ()                                       
                                          080                  
                                                  +---------+---------
       ,     081                  
                                                  +---------+---------
           ()   -                         
       ( 080 - 081)       082                  
                                                  +---------+---------
                                
       (+  -)                          085                  
                                                  +---------+---------
        (+  -)          086                  
                                                  +---------+---------
                                
      -    (  085  -                      
      086) (+  -)                           087                  
                                                  +---------+---------
     :                                            
        ( )                         
                                          100                  
                                                  +---------+---------
                           101                  
                                                  +---------+---------
                -                              
       ( 100 - 101)       102                  
                                                  +---------+---------
                                            
       (+  -)                          110                  
                                                  +---------+---------
        (+  -)          111                  
                                                  +---------+---------
             -                         
       ( 110  -  111)                          
      (+  -)                                112                  
                                                  +---------+---------
               -                             
       ( 102 +  - 112) 113                  
                                                  +---------+---------
                                  
    (+  -)                                  130                  
                                                  +---------+---------
                                  
                                    140                  
                                                  +---------+---------
     :                                           
                                        
                                    150                  
                                                  +---------+---------
                        151                  
                                                  +---------+---------
                                 
       ,     155                  
                                                  +---------+---------
              -                             
       ( 150 + 151 - 155) 156                  
                                                  +---------+---------
                               
    ,     ( 082 -                      
    113 +  - 130 - 140 - 156) (+  -)     160                  
                                                  +---------+---------
    III.            ,                         
       I  II                                     
                                                                    
      :                                          
                                          170                  
                                                  +---------+---------
           :                                               
             171                  
                                                  +---------+---------
                             172                  
                                                  +---------+---------
         ,                          
                     173                  
                                                  +---------+---------
                   174                  
                                                  +---------+---------
                      175                  
                                                  +---------+---------
      :                                         
                                          180                  
                                                  +---------+---------
         :                                                 
                  181                  
                                                  +---------+---------
                     182                  
                                                  +---------+---------
      (                        
    ,  ,                           
    060, 061, 150  151)                       190                  
                                                  +---------+---------
                                   200                  
                                                  +---------+---------
                                210                  
                                                  +---------+---------
                                  220                  
                                                  +---------+---------
     ()                                    
    -                             
    ( +    -  070 +  - 060 + 170 -                      
    180 + 200 - 210 - 220)                     240                  
                                                  +---------+---------
     ,   ,                        
     200                                 250                  
                                                  +---------+---------
     ,  ,                        
     210  220                          260                  
                                                  +---------+---------
     ()   (                      
    240 + 250 - 260)                           270                  
                                                  +---------+---------
                                 280                  
                                                  +---------+---------
                            290                  
                                                  +---------+---------
               ()                      
      ( 270 - 280 - 290) 300                  
    +-------------------------------------------------------------------+
   
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