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13.12.2006 N 466 2006 ( 19.01.2007 N 8815)

2007
. 1

       19  2007 . N 8815
   ___________________________________________________________________
   
             
                                   
                                
                       13  2006 . N 466
                                   
                   2006 
   
               4          
                
                
       ,         
         2    2006  .  N  64
   (    , 2006,  N  6,  .
   716), :
       1.             -
               
            2006    (   -   
   )  .
       2. ,     -
               
        2006  (      
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                1  
   2007   .            :   
   ,        ,    
    .
       3.       
       .
       4.            
     .. .
   
                                                               
                                                           ..
   
   
   
   
   
                                                            
                                             
                                            13  2006 . N 466
   
                            
        -  
                   2006 
   
                             
         -  
                       
                               2006 
   
   __________________________________________________________________
        ( ,   )
   
        ________________________________________________________
   __________________________________________________________________
   
   -----------------------------------------------------------------
                                                               
   +--------T---------T----------T------------T----------T----------+
                      <*>   <*>   <*> 
   +--------+---------+----------+------------+----------+----------+
                                                              
   L--------+---------+----------+------------+----------+-----------
   
    ________________________             ________________
                     ( ..)                    (, N .)
   
     ___________________             ________________
                       ( ..)                  (, N .)
   
                                             :
                                   (  :
                                                   1  2007 .)
   
                                    
   
       --------------------------------
       <*>      .
   
   
   
                          
                          31  2006 .
   
                                                        ------------
                                                               
                                                        +-----------+
                                             N 1   0710001  
                                                        +----T--T---+
                                (, , ) 200612 31
                                                        +----+--+---+
    (                                              
    ) _____________________              
                                                        +-----------+
                         
                                                        +-----------+
   <*>   ______________________              
                                                        +-----T-----+
   <**> - /                            
     ________________________________           
                                                                  
   ______________________________________  /           
                                                        +-----+-----+
    : . ./. .           384/385  
   ( )                                L------------
   
    () __________________________________________
   
                                                    ----------------
                                                    
                                                    +---------------+
                             ()                
                                                    L----------------
   
   -------------------------------------T------T---------T----------
                                         
                                       -  
                                               
   +------------------------------------+------+---------+----------+
                    1                    2       3        4     
   +------------------------------------+------+---------+----------+
          I.                                  
                    110                     
   +------------------------------------+------+---------+----------+
                        120                     
   +------------------------------------+------+---------+----------+
              130                     
   +------------------------------------+------+---------+----------+
           135                     
                                                        
   +------------------------------------+------+---------+----------+
          140                     
   +------------------------------------+------+---------+----------+
               145                     
   +------------------------------------+------+---------+----------+
                150                     
   +------------------------------------+------+---------+----------+
       I                  190                     
   +------------------------------------+------+---------+----------+
           II.           210                     
     (. 211 + 212 + 213 + 214                          
    + 215 + 216 + 217)                                          
   +------------------------------------+------+---------+----------+
        :                      211                     
     ,                                     
                                             
   +------------------------------------+------+---------+----------+
           212                     
   +------------------------------------+------+---------+----------+
                   213                     
                                                    
   +------------------------------------+------+---------+----------+
              214                     
                                                     
   +------------------------------------+------+---------+----------+
                       215                     
   +------------------------------------+------+---------+----------+
                  216                     
   +------------------------------------+------+---------+----------+
                    217                     
   +------------------------------------+------+---------+----------+
           220                     
                                          
   +------------------------------------+------+---------+----------+
      (  230                     
                                      
     12                                
    )                                                       
   +------------------------------------+------+---------+----------+
           231                     
   +------------------------------------+------+---------+----------+
      (  240                     
         12                           
       )                                
   +------------------------------------+------+---------+----------+
           241                     
   +------------------------------------+------+---------+----------+
         250                     
   +------------------------------------+------+---------+----------+
                        260                     
   +------------------------------------+------+---------+----------+
                   270                     
   +------------------------------------+------+---------+----------+
      II                  290                     
   +------------------------------------+------+---------+----------+
          (. 190 + 290)        300                     
   L------------------------------------+------+---------+-----------
   
       --------------------------------
       <*>                  
               :   
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     .
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                                                    0710001 . 2
   
   -------------------------------------T------T---------T----------
                                        
                                       -  
                                               
   +------------------------------------+------+---------+----------+
                    1                    2       3        4     
   +------------------------------------+------+---------+----------+
          III.                                   
                         410                     
   +------------------------------------+------+---------+----------+
     ,      411                     
                                   (       )(        )
   +------------------------------------+------+---------+----------+
                       420                     
   +------------------------------------+------+---------+----------+
                        430                     
   +------------------------------------+------+---------+----------+
        :                      431                     
     ,                                      
                                  
   +------------------------------------+------+---------+----------+
     ,              432                     
                                     
                                                     
   +------------------------------------+------+---------+----------+
                 470                     
    ( )                                         
   +------------------------------------+------+---------+----------+
      III (. 410 + 411 490                     
   + 420 + 430 + 470)                                           
   +------------------------------------+------+---------+----------+
      IV.                              
                           510                     
   +------------------------------------+------+---------+----------+
        515                     
   +------------------------------------+------+---------+----------+
         520                     
   +------------------------------------+------+---------+----------+
      IV (. 510 + 515  590                     
   + 520)                                                       
   +------------------------------------+------+---------+----------+
      V.                              
                           610                     
   +------------------------------------+------+---------+----------+
    (. 621 + 622 + 623 + 624 + 625)  620                     
   +------------------------------------+------+---------+----------+
        :                                              
                   621                     
   +------------------------------------+------+---------+----------+
            622                     
                                                     
   +------------------------------------+------+---------+----------+
                      623                     
                                   
                                                         
   +------------------------------------+------+---------+----------+
           624                     
   +------------------------------------+------+---------+----------+
                         625                     
   +------------------------------------+------+---------+----------+
           630                     
    ()                              
   +------------------------------------+------+---------+----------+
                   640                     
   +------------------------------------+------+---------+----------+
              650                     
   +------------------------------------+------+---------+----------+
        660                     
   +------------------------------------+------+---------+----------+
      V (. 610 + 620 + 690                     
   630 + 640 + 650 + 660)                                       
   +------------------------------------+------+---------+----------+
       (. 490 + 590 + 690)     700                     
   +------------------------------------+------+---------+----------+
       ,                                
                                 
            910                     
   +------------------------------------+------+---------+----------+
                      911                     
   +------------------------------------+------+---------+----------+
    - ,      920                     
                                 
   +------------------------------------+------+---------+----------+
    ,           930                     
   +------------------------------------+------+---------+----------+
           940                     
                                     
   +------------------------------------+------+---------+----------+
        950                     
                                                      
   +------------------------------------+------+---------+----------+
        960                     
                                                        
   +------------------------------------+------+---------+----------+
                     970                     
   +------------------------------------+------+---------+----------+
                   980                     
                                          
                                             
   +------------------------------------+------+---------+----------+
     ,   990                     
                                                     
   +------------------------------------+------+---------+----------+
                                                                
   L------------------------------------+------+---------+-----------
   
    _________ ____________    _________ ____________
                () (                    () (
                            )                                   )
   
   "__" _________ 2007 .
   
   
   
                           
                               2006 
   
                                                        ------------
                                                                   
                                                        +-----------+
                                                          0710002  
                                                        +----T--T---+
                                                        200612 31
                                                        +----+--+---+
    (                                              
    ) _____________________________            
                                                        +-----------+
                            
                                                        +-----------+
   <*>   _______________________________            
                                                        +-----T-----+
   <**> - /                            
     ________________________________           
                                                                  
   ____________________________________________________           
                                                        +-----+-----+
    : . ./. .                 384/385  
   ( )                                L------------
   
   -------------------------------------------T--------T------------
                                                   
   +-------------------------------------T----+ 
                                     
                                                     
                                                            
   +-------------------------------------+----+--------+------------+
                     1                   2     3         4      
   +-------------------------------------+----+--------+------------+
                                    
                                                    
    ()   ,  010                     
   , ,  (                           
      ,                             
                                 
   )                                                    
   +-------------------------------------+----+--------+------------+
     ,     020 (      )(          )
   , ,                                       
   +-------------------------------------+----+--------+------------+
     (. 010 + 020)     029                     
   +-------------------------------------+----+--------+------------+
                     030 (      )(          )
   +-------------------------------------+----+--------+------------+
                   040 (      )(          )
   +-------------------------------------+----+--------+------------+
    ()   (. 029 050                     
   + 030 + 040)                                                 
   +-------------------------------------+----+--------+------------+
                                            
                      060                     
   +-------------------------------------+----+--------+------------+
                         070 (      )(          )
   +-------------------------------------+----+--------+------------+
                  080                     
                                                    
   +-------------------------------------+----+--------+------------+
                            090                     
   +-------------------------------------+----+--------+------------+
                           100 (      )(          )
   +-------------------------------------+----+--------+------------+
                                        120                     
   +-------------------------------------+----+--------+------------+
                                        130 (      )(          )
   +-------------------------------------+----+--------+------------+
    ()    140                     
   (. 50 + 60 + 70 + 80 + 90 + 100)                          
   +-------------------------------------+----+--------+------------+
               141                     
   +-------------------------------------+----+--------+------------+
        142                     
   +-------------------------------------+----+--------+------------+
                   150 (      )(          )
   +-------------------------------------+----+--------+------------+
                    151 (      )(          )
   +-------------------------------------+----+--------+------------+
   :   090                                     
                      170                     
   +-------------------------------------+----+--------+------------+
     100                                                
                     180 (      )(          )
   +-------------------------------------+----+--------+------------+
     ()     190                     
    (. 140 + 141 + 142 + 150 +                        
   151)                                                         
   +-------------------------------------+----+--------+------------+
                                20                     
                                
   ()                                                     
   +-------------------------------------+----+--------+------------+
     ()      210                     
   +-------------------------------------+----+--------+------------+
     ()      220                     
                                                           
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                                                    0710002 . 2
   
                    
   
   ---------------------------T---------------T---------------------
                          
                                            
   +---------------------T----+-------T-------+-----------T---------+
                     
   +---------------------+----+-------+-------+-----------+---------+
             1           2     3      4        5         6    
   +---------------------+----+-------+-------+-----------+---------+
   ,         230        (    )            (       )
   ,                                       
                                                  
                                           
   ( )                                        
                                                 
   +---------------------+----+-------+-------+-----------+---------+
    ()     240        (    )            (       )
                                                    
   +---------------------+----+-------+-------+-----------+---------+
    ,  250        (    )            (       )
                                                   
                                              
                                                  
                                                   
                                                  
   +---------------------+----+-------+-------+-----------+---------+
       260        (    )            (       )
                                                    
                                             
   +---------------------+----+-------+-------+-----------+---------+
             270    X   (    )      X     (       )
                                              
   +---------------------+----+-------+-------+-----------+---------+
     280        (    )            (       )
                                                 
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   +---------------------+----+-------+-------+-----------+---------+
                                                              
   L---------------------+----+-------+-------+-----------+----------
   
    _________ ____________    _________ ____________
                () (                    () (
                            )                                   )
   
   "__" _________ 2007 .
   
   
   
                        
                              2006 .
   
                                                         -----------
                                                               
                                                         +----------+
                                        N 3    0710003  
                                                         +----T--T--+
                                 (, , ) 20061231
                                                         +----+--+--+
    (                                              
    ) ______________________             
                                                         +----------+
                         
                                                         +----------+
   <*>   _______________________             
                                                         +-----T----+
   <**> - /                            
     _________________________________          
                                                                  
   _______________________________________  /          
                                                         +-----+----+
    : . ./. .            384/385 
                     ( )               L-----------
   
                         I.  
   
   -----------------------------T------T-----T-----T----------T-----
                     ---  - 
   +------------------------T---+   - -       
               -             
                                 --(-      
                                                    
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   +------------------------+---+------+-----+-----+----------+-----+
               1            2   3     4    5      6       7  
   +------------------------+---+------+-----+-----+----------+-----+
     31                                      
   2004     (-                                    
    )   010                               
   +------------------------+---+------+-----+-----+----------+-----+
            2005 .                                          
       ----------------                                      
       ( )                                      
                                            
                   020  X     X    X                 
   +------------------------+---+------+-----+-----+----------+-----+
                                        
                                             
                    021  X          X                 
   +------------------------+---+------+-----+-----+----------+-----+
              022  X                            
   +------------------------+---+------+-----+-----+----------+-----+
     1  2005                                  
    ( ) 030                               
   +------------------------+---+------+-----+-----+----------+-----+
                                         
           031  X          X      X          
   +------------------------+---+------+-----+-----+----------+-----+
              040  X     X    X                 
   +------------------------+---+------+-----+-----+----------+-----+
                  041  X     X    X  (        )     
   +------------------------+---+------+-----+-----+----------+-----+
                                         
                       042  X     X       (        )     
   +------------------------+---+------+-----+-----+----------+-----+
                                           
     :                                         
                                       
                      050        X    X      X          
   +------------------------+---+------+-----+-----+----------+-----+
                                        
             051        X    X      X          
   +------------------------+---+------+-----+-----+----------+-----+
                                                
           052        X    X                 
   +------------------------+---+------+-----+-----+----------+-----+
              053                               
   +------------------------+---+------+-----+-----+----------+-----+
                                           
     :                                         
                                           
                      060(    )  X    X      X     (   )
   +------------------------+---+------+-----+-----+----------+-----+
                                         
                      061(    )  X    X      X     (   )
   +------------------------+---+------+-----+-----+----------+-----+
                                                
           062(    )  X    X  (        )(   )
   +------------------------+---+------+-----+-----+----------+-----+
               063(    )(   )(   )(        )(   )
   +------------------------+---+------+-----+-----+----------+-----+
     31                                      
   2005 . (                                      
   )                   070                               
   +------------------------+---+------+-----+-----+----------+-----+
            2006 .                                          
       ----------------                                      
        ( )                                       
                                            
                   080  X     X    X                 
   +------------------------+---+------+-----+-----+----------+-----+
                                        
                                             
                    090  X          X                 
   +------------------------+---+------+-----+-----+----------+-----+
              095  X                            
   +------------------------+---+------+-----+-----+----------+-----+
     1                                        
              100                               
   +------------------------+---+------+-----+-----+----------+-----+
                                         
           101  X          X      X          
   +------------------------+---+------+-----+-----+----------+-----+
              102  X     X    X                 
   +------------------------+---+------+-----+-----+----------+-----+
                  103  X     X    X  (        )     
   L------------------------+---+------+-----+-----+----------+------
   
       --------------------------------
       <*>                  
               :   
   , ,    , 
     .
       <**>      .
   
                                                    0710003 . 2
   
   -----------------------------T------T-----T-----T----------T-----
                     ---  - 
   +------------------------T---+   - -       
               -             
                                 --               
                                                       
   +------------------------+---+------+-----+-----+----------+-----+
               1            2   3     4    5      6       7  
   +------------------------+---+------+-----+-----+----------+-----+
                                         
                       110  X     X       (        )     
   +------------------------+---+------+-----+-----+----------+-----+
                                           
     :                                         
                                       
                      121        X    X      X          
   +------------------------+---+------+-----+-----+----------+-----+
                                        
             122        X    X      X          
   +------------------------+---+------+-----+-----+----------+-----+
                                                
           123        X    X                 
   +------------------------+---+------+-----+-----+----------+-----+
              124                               
   +------------------------+---+------+-----+-----+----------+-----+
                                           
     :                                         
                                           
                      131(    )  X    X      X     (   )
   +------------------------+---+------+-----+-----+----------+-----+
                                         
                      132(    )  X    X      X     (   )
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           133(    )  X    X  (        )(   )
   +------------------------+---+------+-----+-----+----------+-----+
               134(    )(   )(   )(        )(   )
   +------------------------+---+------+-----+-----+----------+-----+
     31                                      
              140                               
   L------------------------+---+------+-----+-----+----------+------
   
                             II. 
   
   ------------------------------T--------T------T-------T----------
                       --   
   +------------------------T----+                     
                                               
   +------------------------+----+--------+------+-------+----------+
              1             2     3      4      5       6     
   +------------------------+----+--------+------+-------+----------+
   ,                                      
                                                 
      :                                      
                                                 
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              150               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              151               (     )          
   +------------------------+----+--------+------+-------+----------+
                                                        
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              152               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              153               (     )          
   +------------------------+----+--------+------+-------+----------+
   ,                                      
                                                 
                                                
                                                   
                                                 
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              160               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              161               (     )          
   +------------------------+----+--------+------+-------+----------+
                                                        
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              162               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              163               (     )          
   +------------------------+----+--------+------+-------+----------+
       :                                      
                                          
                                                   
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              170               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              171               (     )          
   +------------------------+----+--------+------+-------+----------+
                                          
                                                        
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              172               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              173               (     )          
   +------------------------+----+--------+------+-------+----------+
                                                        
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              174               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              175               (     )          
   L------------------------+----+--------+------+-------+-----------
   
                                                    0710003 . 3
   
   ------------------------------T--------T------T-------T----------
                       --   
   +------------------------T----+                     
                                               
   +------------------------+----+--------+------+-------+----------+
              1             2     3      4      5       6     
   +------------------------+----+--------+------+-------+----------+
                                            
          :                                           
                                                
                                                      
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    ( )                                    
                                         
    (2005 .)              180               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              181               (     )          
   +------------------------+----+--------+------+-------+----------+
                                                
                                               
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              182               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              183               (     )          
   +------------------------+----+--------+------+-------+----------+
                                                        
   ------------------------                                   
    ( )                                    
                                         
    (2005 .)              184               (     )          
   +------------------------+----+--------+------+-------+----------+
                                           
    (2006 .)              185               (     )          
   L------------------------+----+--------+------+-------+-----------
   
                                
   
   -------------------------------T---------------T-----------------
                                
   +------------------------T-----+          
                                    
   +------------------------+-----+---------------+-----------------+
              1              2         3               4        

 
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