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30.05
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30.06
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34
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34.04
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34.06
34.07
34.08
34.09
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34.11
34.12
34.13
34.14
34.15
34.16
34.17
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34.20
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(. 94/1680/92)


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.. . .
. 43.90
. 88.99.

31

44
44.00
44.00.00

44.00.01
44.09
44.09.00
44.09.01
44.10
44.11
44.12
44.13
44.14

44.15

44.98




(
)










44.14.00, 44.14.01 . ( )


44.15.00, 44.15.01 . ( )

28

. 44

.
: ) (44.00-44.09)

.
6 (., ), ) (44.1044.19)
.
, . 81 82 . :
/ 44.00- 44.09 ()
. 68. , ,
6 . . 44.00-44.09
. 78.05 ,
. . 78.05 ,
,
.
, . 83.10
. 44.10 , . 44.10 . .
, , 83.11 . 44.11.
, . 44.11 .
. 81.02.06.
. 83.12, 83,13 83.98
, 44.12, 44.13 44.98.
, . 81 82.
. 44 . 84.01,
. , . 84.01
.

32

29

.
, ,
. 84.00 .(. . 465/43).
, , ()
,
,
. 97.02.05 . 90.06.

, (. . 956/80).
(
) .

, (. 129/55).
,
/ (. 11 . 4 .. 356/86),


.
( , .),


(. . . 129/55).
. 44.14 , ,
/ ,
. ,
. 81.00.04,
: ) . 44.14 ,
. 81.01.04
)
,
. 81.01.04
.

/ 44.14
,
, ,
/
.

. 44.14 , .
81.01.04
44.14.

33

45
45.00
45.01
45.02
45.03
45.12
45.13
45.14
45.15

45.16

45.17
45.18
45.19


.
45.00.00 .
.
45.01.00 .
. .. .
45.02.00 .
. .. .
45.11.00 .
- / ..
45.12.00 .
- /
45.13.00 .
.
45.14.00 .
..
45.15.00 .

.
45.16.00 .

..
45.17.00 .

45.18.00 .
.

30

. 45
.
. 45
,
( ) 5.
5 45

34

45.20
45.21
45.22
45.23
45.24
45.25
45.26
45.98
45.99

..
... & .
( )
45.22.00, 45.22.01 .

45.23.00, 45.23.01 .
. ( .)
.. ( .)
... &
( .)
.
45.98.00, 45.98.01 .
..
45.99.00, 45.99.01 .

31

. 45.00-45.09 ,
. 16.16.
. 45.10- 45.99
() ,
53.17 53.18,
.

/ 31.12.

, /
65.01.07 65.01.08.
.

35

48


(
)

49

-

( )
( . 44)
( . 45)

( ) ( . 44)

494
495
498

/ 49 / 19

32

48
, .
. 48
. . 48 ,
,

. .
,
48 (. 48.02
), , . 38
.
,
. .
48 ,
.

,
,


,
( =
).
.
/ 48
36

5

50
50.00
50.01
50.02
50.03
50.04
50.05
50.06
50.07
50.08
50.90
50.91
50.92


50.00.00 .

50.01.00 .

50.02.00 .
...
50.03.00 .
-

50.05.00 .
-
/,
/
50.08.00 .
- / /
(. 123/93)
- /

33

50
, , , .
: / 50.04

, 50.06
.
50.05
50.00 50.01.
, . 50.05
. 81.00.02.
. 50.07 . 50
,
. 61.98.01 . 50.07.
, . 28 .
50.07. 50.07, . 50.00, 50.01
50.03.
/ . 50.01 . 81.00.04 .81.01.04
. 16.15 ( .
24, 46, 91, 249).
(. 50.01) 31.12
.
. 50.90
/ . 50.91.

37

51
51.00
51.01
51.02
51.03
51.04
51.05
51.90
51.91
51.92
51.93
52
52.00
52.01
52.99


.
..
.... &
. . ( .)
. ..( .)
. .... &
( .)
. (. 79/91)
.. (. 79/91)
. . .(. .)
. . ..(. .)

'
52.00.00 .
'
52.01.00.

52.99.00 .

34

. 51 /
. /,
.
,
-.
/ . 51.01 . 81.00.04 . 81.01.04
, . 16.15( 24,91,249).
. 51.03 51.05 ,
. ,
:
)
. 65.06,
. 51.03-51.05
.
) ,
. 65.06 . 51.03-51.05 .

. ,


( ).
/ 81.00.04
81.01.04 , 16.15 .

38

53
53.00
53.01
53.02
53.03
53.04
53.05
53.06
53.07
53.08
53.09
53.10

53.11

53.12

53.13

53.14
53.15



53.00.00 .

53.01.00 .

53.02.00 .






53.08.00 .

53.09.00 .

.
53.10.00 .

..
53.11.00 .

.
53.12.00 .

..
53.13.00 .

53.14.00 .

53.15.00 .

35

. 53
. : / 53.00

38.00.
, .
53.00 53.03.
. 53.01 . 88.99
. 53.02 .
. 53.01 . 33.06 , .
43.02 . . 38.00
.
. 53.02 . 33.06
. 38.00.
. 53.06 53.07
. 18.00.
39

53.16
53.17
53.18
53.90
53.92
53.98
53.99

-

.
..
()(. 1047/88)

.
..

. 53.08
, .
/ 53.09
. 50.06.
. 18.
/ 53.14.
/ 53.16
..
. 53.17 . 45.10-45.99
.
. 53.90 ()
.50. , , .
53.90 . 38.03 . 38.00 (. 1047/10.11.89 . .
.).
.

40

54
54.00
54.01
54.03
54.03.00
02
04
06
54.04
54.04.00
01
02
54.05
54.06
54.07
54.08
54.09

-

(.2127/93)
-




-



-
-

/ -

36

. 54 .
:
. 54.00 ... () ...
() .
/ .
.. . 54.00 . 33.13.90(. 959/87) .
54.03 . 60 . 38.
. 54.04 . 61 . 38.
. 54.05 . 63.03 . 38.
. 54.07 . 88.08
. 54.08.
. 54.08 . 33.13.00
/ 33.13.01-33.13.07,
.
, . 54.08 . 54.07 , .
54.09.05 , . 54.09.06
. 33.13.00 .
, .
.54.08 ...
, .
. 54.09.02 .. .
63.98.
, ,
( 425.).
. 54.09.03-54.09.04
.
. 54.09.05-54.09.06
. 63.98.00 63.98.01 .
, . 54.09.05.
/ 54.09.05 54.09.06 . 54.08.

41

54.09.00
01
02
03
04
05
06
07 -
08 -
09
10
11
12
13 ... ( 55 . 1 . 2238/94)
14 ( 55 . 1 . 2238/94)
17 . 7 . 2579/98 (. 295/98)
54.90
(. 232/94)
54.99
-
37

. 54.09.07 54.09.08
. 63.98.02 ,
1 .
63.04.01 , ,
.
. 54.09.09 . 63.04.00
.
. 54.09.11 . 63.98.03
.
1,20% (.
.. 294/45 . 24/1988).
. 54.99 . 82.00
.

(. . 3417/75),
.
-
45.22 45.98-99.

42

55

55.00
I ()
55.00.00
01 &
02
03/
55.01

55.02

55.03

55.99
& .
38

/ 55
.
: / 55.00-55.03
,
. 60 . ,
, / 55.00-55.03
. 38.

. 55.00.01.

, . 60 . 55.00.
, . 82.00
. 55.99. . 55.01-55.03.

,
(. .
3417/75) . 81.00.01.

45.23.

43

56
56.00
56.01
56.02
56.03
56.90



56.00.00, 56.00.01 . ( . )
()
56.01.00, 56.01.01 . ( . )

56.02.00, 56.02.01 .

39

/ 56 . :
. 56.00
/ .
.
. 56.01

/
,
6. , . 56.01 . 38.
. 56.02
/ (. 2028). , , .
56.02 . 50 .38.
. 56.03
, (
. 56.03 . 30) /
(. 70, 71 ). ,
. 56.03 . 30.

44

58
58.00
58.01
58.02
58.03
58.04
58.05
58.06
58.08
58.09
58.10
58.11
58.12
58.13
58.14
58.15


- , (.60.99)
58.00.00 .
- (.61.99)
58.01.00 .
- (.62.99)
58.02.00 .
- -(.63.99)
58.03.00 .
- (.64/99)
58.04.00 .
- (.65/99)
58.05.00 .
(.66/99)
58.06.00 .
(.68/99)
58.08.00 .
- (.69/99)
58.09.00 .
- (.82/99)
58.10.00 .
(.83/99)
58.11.00 .
(.84/99)
58.12.00 .
(.85/99)
58.13.00 .
(.20/99)
58.14.00 .
- (.24/99)
58.15.00 .

40

/ 58
. ,
, .
. 58, (.
),
(., )
/ 6,8 2 .

45

58.16
58.17
58.18
58.20

58.21

58.22
58.23

58.24
58.25
58.26

58.28

(.25/99)
58.16.00 .
. (.26/99)
58.17.00 .
(.28/99)
58.18.00 .
(.70/99)
58.20.00 .

(.71/99)
58.21.00 .

(.72/99)
58.22.00 .
(.73/99)
58.23.00 .
-
(.74/99)
58.24.00 .
- . (.75/99)
58.25.00 .
- (.76/99)
58.26.00 .
&
. (.78/99)
58.28.00 .

41

(.
)
7 8 (., 70.99).
, . 58 ,

36 56 .
,
. ,
.

46

59

590
591
592
593
594
595
596
598



)
( / 50)
( / 51)

( / 52)
( / 53)
-
( / 54)
( / 55)

( / 56)
/ ( / 58)

42

. 59 19.
47

6
'
60

60.00

60.00.00 (
, )
01
02
03 ( )
04
05
06
07
08
09
10 (, , ,
.)
11 ( )
12 (, , , ,
, .)
43

60 ,
. /
60 , :) /
33
, ) / 54
, ) / 55
) / 53.00
. , .
53.00, / 38. , / 60
. 80.00 /
.

. 60.00.00
60.01.00.
,
(. 60.00).
(. 60.00 60.01).
. 60.00 ..
. ,
( )
, (. . 32/75).
.. .., , ,
(. . . 1057/78).

.,
( , 54 .. 2238/94),
48

60.01

60.01.00 (
, )
01
02
03 ( )
04
05
06
07
08
09
(, , ,
10 .)
11 ( )
12 (, , , , , .)


. 60.00.
..
, , ,
( )( 28 . 3 . 2238/94).
35% 40%
.
..
15 ( ... ).

. . 61.0. , ..

. 60(. . 1047053/89)
,
( 28 . 3 .
2238/94, . 602). ( ).

(. 60.00)
( . . . 2548/49).

. 33.07,
. 60.00(. 23/31.1.89).

, ,

(. . . 6196/78, 958/58, . 23/89, . 60.00 60.01).
. 60.02 ,
. , ,
. 25 .
. 75.01
,
,
( .. . 129/55) . 60.02.
,
(. . 332/55, 316/55)
. 60.02

49

60.02

60.02.00
01 (.. )
02 -
03 (.. ,
, )
04 (.. ,
)
05 (.. ,
, , )
06 (.. )
07 (. 1123/89)
99
60.03

60.03.00
01
02
04
60.04

60.04.00
01
02
03 (. 252/95)
04
44

,
(. 60.02), (. .
1463/66)
.

(. . 2443/88).
,

(. . 671/68, 672/68) . 60.02.

, (. . 1299/70)
. 60.02.

,
. (. . 1855/55, 79/56)
. 60.02.

. 60.02.07 . 78.10(. 1129/10.4.89 . . ).
,
( , .),
, . 60.02,
( .. . 7958/61) . 81.01.99.

,

50

60.05
60.05.00
01
60.99




- , (/58.00)

(. 60.02.099),
(. . 1303/89).

, ,
. 81.00 (
. 60 ) ,
, . 82.00, . 54 . 55
( . 54 55).
. 60.05 ,
(. 44.00)
,
, . 60.05 (. . 1262/55, 6337/55).

, ,
(. . 147/56, . 60.05).
,
, ,

, , .
,
...
, (.. 444/64).
,
,

.
,
( , ) ,
(. . 2870/74, . 38/75).
, ,
,
(. . 672/680).
( )
. 60.00.09
.
.
61.02 (. 969/87. . .).

51



61.00

61.00.00
01 (
)
02
03 - -
04
05
06
99
61.01


61.01.00
01
02 (. 252/95)
61.02

61.02.00
01
02
03
61.03

61.03.00 (FACON)
01 (SERVICE)
61.90

(. 252/95)
61.90.00 (.252/2244/95)
01
03

61.91
(.95/95)
61

45

. 61
. . 38
, , . 53.08
, . 54
- . : / 61.98.01
(.,
), / 50.07 .
. .
18 . 61.98.
/ 61 ,
/ 80.00 .

.
52

61.92

61.92.00 ( 37 .2145/93)
01
61.93
(. 252/95)
61.94

(. 252/95)
61.94.00
01
05-
06-
07-
61.98

61.98.00
01
03 (. 219/94)
61.99
- (/58.01)
46

20%
,
20%,
(. . 24988/59, ... 129/89 49).

53

62

62.00

62.01

62.02

62.03

62.03.00 -
01(T)
02
03
10
62.04

62.04.00
01 -
- -
02
03
04
05
06
07
08
10 . 1652/86
20 leasing
25 leasing
62.05

62.05.00
01
02
03
04
05 ( )
06
07
47

,
15 ..
23,60%.
/ 62
, / 38
, . 50. ,
62 . 80.00
.
54

62.07

62.07.00
01- -
02- -

03
04
05
06
07
08 .. 2.000 ..
09 .. 2.000 ..
62.91
(. 129/1875/93)
62.98

62.98.00 ( )
01 ( )
02 ( )
03
62.99
- (.58.02)
48


. 56.02,
. 32 . 20-28 . 12 . .

, . ( .. . 129/55).

( .),
(.. 400/70, . 62.05, 60.02).

,

(. 62.07).

,
(. . 3775/72).
(. . . 455/70).

,
.

5 ( 10 . 12 .
2065/92).
(, ..,
.., ...) (
)
, 15% (25%-10%, ) 5% (10%-5%,
, , .)
,
. 62 . 53.14
55

63
-
63.00

63.00.00
01
63.01

63.01.00
63.02
,
63.02.00
01
63.03
-
63.03.00
01
02
03
04
63.04
-
63.04.00
01 &
03 ( 24 . 2130/93)
99
63.05
-
63.06
-
63.90

(.252/2244/95)
49


(. . 2187/60, . 62.07).

. 63
/.
: . 60.
(.., ..., ..)
(. 63.98.03).
, , ,
( 31 . 1. 2238/94).
(., ... .),
, ,
. 82.00 (. . 2970/74). 20% ,
(. 54.04.00, .. 129/89 49, 58 . 2238/94).
,
( 31
. 2238/94).
( , .)
(. 2238/94, . 63.04).
(. . 1262/54, .
82.00).

56

63.98
-
63.98.00
01
02
03
04
05 ( & )
06
07 ....
08... ... 2.000 ..(. 243/2162/95)
09... ... 2.000 ..(. 243/95)
10... (. 243/95)
99 -
63.99
- -(/58.03)

50

,
,
(.. 129/89, . 63.98).
. 63.98 .

, ,
, ,
( 31 . 2238/94) . 16.
57



(- -)
64.00.00 )
01
02 -

03 -

04 () -

64.01

64.01.00
01
64.02

64.02.00
01 -
02
03
04
05 -

06
07 (
, RALLEY, .)
08 ( )
09
10 (. 1129/89)
99
64
64.00

51

/ 64
/ .
.
.
, ,
, .
. 64.00.00 ,
.
( .. 143/60).
. 64.00.01
.
, . 62.04.03.

(. .
58

64.03
-
64.03.00
01
02
64.04

64.04.00 " "
64.05
-
64.05.00
01-
02
64.06
-
64.06.00
01
02 (. 44/1129/89)
98
99
64.07

64.07.00
01
02
03
04 ..
64.08

2829/73).
2,4%.

, (. . . 1164/69).
. 64.00.02

,
.64.00.03 . 64.00.04
,
.
. 64.01 , ,
60.00.11 60.01.11 .

( . . 308/54).
(. . 2245-9/91).
64.01
( .. 308/54), ,
(. . 55/57).
. 64.02.04
. ,
. 62.04.08.
,
, ,
( . . . . 2404/65, , , 1508/68,
. 64.02.06). . 64.02 (.
. 3110/73).

.

59

64.08.00
01
02
99

64.09

64.09.00
01
99
64.10

64.10.00 & . &
01 & &
99
64.11

64.12
()
64.12.00
01 ..
02
52

,
, (. . 550/65, . 64.020),
(. . . 18711/54 . 64.020).

(. . 214/55, 31 . 1 . 2238/94, . 64.02).

. 64.02.10 . 78.10.01 (. 1129/10.4.89 . . .).
. 64.06.02, . 78.10 .02,
. 81.00.05 .78.10.03
( CIF, . . 2958/89)
,
2% 750 . .,
1%, 750.-3 . , 0,5 %
3 . , ( 31. 2. . 2238/94

. 64.04 ( )
/ .
..,

(,, ..),
(. . 3103/89).

, 3%
.
. 3%
. ( 31 . 4. 2238/94).
2% ( 1% .),
. ( . . . 13/75).
,
2&, (1% .) ( )
.( . .. 6127/76).

60

64.98
6.98.00

64.99



01 (.. .., , .)
02
03
04
05
- (/56.04)

53

( 2% 1& ),
,
5
( ).
. 64.05
, ..., .
.(. . 2519/72 . . 2906/68).
(. 64.06)
., 20% 100.000 ,
(. . 64/97).
. ,
( .. . 129/55).

.(. .147/530, (. .
214/55) .
(. . 146/53).
( )

,
(. . 485/75, 3694/7 . . . 19/78).
( .. . 8314/79)
. 64.12.02.
, (. 64.12.02, . 2238/94).
. 64.98
, , ,
. 61. . 64.98 .
, ,
, , ,
.
. 64.

61

65

65.00

65.00.00 ,
01 & ,
02 & .. .
03 & .. .
04 & ..
05 & ..
65.01

65.01.00 . ,
01
, ..
02 . ..
03
04
() .
05
..
06

07 . .
08 & . ..
09

10
98 .
99 ..
65.02

65.03

65.04

65.05
&
65.06

65.07
( )
65.08
(.. ) & .
65.09

65.10

65.90
Factoring
(. 216/2176/94)
65.98

62

65.98.00
65.98.01
99
65.99
- & (/58.05)
54

,
. 65.
. 65.98.01,
. 65.00-65.06.
,
( .. . 129/55).
, ,
,
,
(. . 14/57, . . 752/72, . . 2157/76).
,
.
,
(. . 3417/75).
(. .
464/76, . 65.06),
(. . . 840/73, . 65.01).

,
5
(. 16.18, ..1123/80, . . 262/81).

, .
,
(. . 1374/77).
(. . . 129/55),
(. . 298/38).
,
, . 61.02.02
. 65.

63



66.00

66.00.01
02
03
05
06
11
12
13
15
16
66.01
- -
66.01.00 -
01
02
03
07 -
08
09
10
14 -
15
16
17
21 -

22

23
24
66.02
- -

66.02.00
01
66.02.02 ""
03
04 -
05
06
07
66

64

08
09

10
11
12 ""
13
14 -
15
16
17
18
19

66.03

66.03.00
01
02 --
03
04
05
06
09
10
11
12 - -

13
14
15
16
19
66.04

66.04.00
01
02
03
04
05
06
08
09
10
11
12

65

13

14
15
16
18
19
66.05
&
66.05.00
01
02 - -
03
04
05
10 '
11 --
12
13
14
16
17
18
19
66.99
(/58.06)
55

. 66 , ,
/ 10.99, 11.99, 16.99 , . 85.
,

,
(. . . 129/55).
,
(. . 2668/71).
,
. ,
,
, ()
(. . . 19248/60). ,
,
. ,
.
, (. . .
11535/50).
,
. (. . 647/67).
,
,

66

68
68.00
68.01
68.09
68.99





(/58.08)( . 44)

69

' /
( / )
( . 60)
( . 61)
( . 62)
-( . 63)
( . 64)
( . 65)

( . 66)
( . 68)

690
691
692
693
694
695
696
698
56

( ) (.. 88/73, .
. 196/58).
(. . 645/72).

. 16.14,
(. 81.02,.. . 5287/74, 31 . 1 .
2238/94).


, .
68.01 18.00.19, 18.01.19
34.99.
. 69 . 19.

67

7
'
70
70.00
70.00.00
70.00.08
70.00.18
70.01
70.02
70.95
70.96
70.97
70.98
70.99



8%
8%
18%



.


(/58.20)

71
71.00,
71.95
71.96
71.97
71.98
71.99


71.01 . ( .70)

.


& (/58.21)

72

72.00

72.10
. . (.114/92)
72.11
.(.107/92)

& . 2:
72.22

72.24
-
72.25

72.26

72.28

72.95

72.96
.
72.97

72.98

72.99
& (/58.22)

68

57

73
73.00
73.91
73.96
73.97
73.98
73.99

( )
73.01 . ( )
() hedging (. 268/96)
/


(/58.23)

74
74.00
74.01
74.02
74.03
74.03.00
74.05
74.98
74.98.00
01





-(. 206/2138/94)
.
. (. 93/1687/92)



. / (
8%, 18%, 8% .)
,
, / 70-79
. 80.00. ...
...(. 1131481/92 . .)

, (. . 555/72),
. (. . 3514/76).
.(. . 270/57, . 3162/86).
(. . .
752/65)
, . 30 . 70, 71 .
. 54.00 .. ...

.
/ , .
,
. 81.00.04 81.01.04 .
31.12 ,
, . 36.01 70
71 . , , . 30 . 36.01.
31.12,
.
,
, (. . 301/48).
,
(. . 1008/50).
. (. . 28185/4).

/ .
. 74.03 ..
, .. . 41.10.

69

74.99

02
-




01 -
02 (FACON) -
03
04 /
99
75.01

75.01.00
01
02
99
75.02
-
75.02.00
01
99
- / 73.
75.03

,
, / 73.
75
75.00
75.00.00

58

,
(. . . 143/75).
,
(. . 929/62, . 75.02.01).
(.. .) ,
( , . 75.05, 75.06).
,
, ,
( ) (. . 3378/72, . 75.05,
75.06)
,
,
( ),

,
,
(. . 1296/65 . 75.04, 75.05).
,
, (. . 3466/72). ,
,
,
, , .
(.. .) ,
(. . 3679/76).

70

75.04
75.05
75.06
75.07
75.08
75.09
75.10
75.99


-
- -



(.. .)

- . (/58.25)

76

76.00

76.00.00
01
02
03
04
05
06
07
99
59

,
(. . 3514/76).

/ . 70.95.00, 75.95.01 .
/ . .
70.98, 71.95, 71.98, ...
/ (. 70),
, . 70.96
. 30. ( ), . 70.96
/ . 70 .
. 71.96, 72.96 .. .
70.98, 71.98 . .

,
, .
. 70.97, 71.97 . ( ),
. 31.06.
.
. 74.00
.
. 74.01 74.02
. .,
. 74.01, . 33.14.01.
. 74.98
, ,
.

71

76.01

76.01.00
01
02
03
04
05
06
07
08
98
99
76.02

76.03

76.03.00
01
02
03
04 /
05
06
99
76.04
()
76.04.00 ()
01() ..
02()
76.98

76.98.00 . & (. 1022/88)
76.99
- (/58.26)
60

. 74,
. 82.
/ 75 76
, / (75 76), . 73.
/ , / 60.02
38. , . 38
. 75.01.

. 75.04-75.09.
, . 81.01.

72

78
78



78.00

78.00.00
01- -
02- .-
03
04
05
06 &
14 . (. 183/2099/93)
78.05

78.05.00
09
78.10
(. 1129/89)
78.10.00
78.10.01
02
03
04 (. 51/90)
05 (. 217/94)
08 . (. 217/94)
78.11
(. 51/1282/90)
78.11.00
78.99

61
& . (/58.28)
/ 76.00 76.01
/ 33.11 33.21, . ,
. 33.11 33.21 . 33.13 .
(. 76.02, 76.03) . 31.
. 76.04.
. 15
. 78.00. , . 78.00 . 80.00.
.
( ) ,
. 75.10.
2,5% ,
. 76.98.00(. . . 1022/7.9.98).
/
/ 2 7
/
(. 1046/17.10.88).


. 73 . 71(.
984/13.1.88 . . .). . 78.10 63.72.
. 78.11 ( )
. 81.02.10 .

73

79
790
791
792
793
794
795
796
798

' /
( / )
( . 70)
& ( .71)

( . 72)
( . 73)

( . 74)
( . 75)
( .76)

( . 78)

62

. 79 . 19.

74

8

80

80.00

80.01
( )
80.02

80.02.00
01 -
02
03 (. 46/1189/89)
04
05
06
80.03

80.03.00
01
02
03
04
81

81.00

81.00.00
01
02 -
03-
04
05 .
(. 44/1129/89)
10 .2019/92
11 ( 24 .2065/92)
99 &
63

. 80 .
, . 86 88
, . 86 88.
/ 80-89
( ).
. 81.00 81.01
.
. 82.00 82.01.
,
, . 81.00, .33.98.

75

81.01

81.01.02 -
04
05
99 &
81.02

81.02.00
01
02 - -

03
04
05

06 (. 51/1282/90)
07 . (. 51/90)
08 . (. 217/94)
10
99
81.03

81.03.00
01
02 - -

03
04
05
07
99
81.99
-
(/58.09)
64

. 81.00 /
(. . 1872/75).
(. . 737/65, . 81.00.02).

(. . 1128/69 2689/71,
. 81.02.99).

, (.
3417/75, 81.00).
,
.... 9 .) (. . 3417/75
. 81.00).
..
(.. 116/55),
(. . . 761/63, .
81.00).
,
.
(. 20,24 .)
76

82

82.00

82.00.00
01
02
03-
04 ( )
05 ( )
06
07 . 36.01(.176/2087/93)
08 . 36.03(.176/2087/93)
09 . 56.01(.2087/93)
10 . 56.03(.2087/93)
11
60 (. 91/92)
99
82.01

82.01.00
01
02
03
04
( )
07 . 36.01(.176/2087/93)
08 . 36.03(.176/2087/93)
09 . 56.01(.2087/93)
10 . 56.03(.2087/93)
99

82.99
.-. & . . (/58.10)
65

. 81,
(. . . 641/68)
(. .
737/65, . 81.00.02.)
(
) (. . . .
1269/66, . 81.02.99).
. 81.02.10. . 78.11.
, ,
( ), , ,
(. . .1554/70, . 81.00.03 . 82.00.03
).

(.. 2057/40, . 81.02).
, ,
,
(. .. 4585/59, .82.00.03).
,

77

83
83.00
83.10

83.11
83.12
83.13
83.98
83.99


83.01 .

18
.. . (. 118/1845/93)

83.11.00, 83.11.01

83.12.00, 83.12.01

83.13.00, 83.13.01

(/58.11)

66

( )(.. 295/54, .
81.01.02).
,
(. . 587/49, .81.00)

, ,
, (. 2488/75, . 81.00)

. 81.00.04 81.01.04, , /
. ,
/ /
,
. 16.15.
/ .
, ,
, . 81.02
81.03 .
. 81 . 86.02.
. 82.00 ( )

,
, . /
,
.
42.04.
. 82.01 ,
,
.42.04, ,
.
. 82 . 86.02.
. 83 84 . 86.02.10 86.02.03
( . 44).

78

84

84.00

84.00.00
01 . ..
09
10
11
12 &
13
99
84.01


84.01.12 &
13
99
84.91


84.91.00

09
84.99
(/58.12)


85.00

85.00.01
02
03
05
06
11
12
13
15
16
85.01
- -
85.01.00 -
01
02
03
07 -
08
09
10
85

79

14 -
15
16
17
21 -

22

23
24
85.02
- -

85.02.00
01
02 ""
03
04 -
05
06
07
08
09
10
11
12 ""
13
14 -
15
16
17
18

19

85.03

85.03.00
01
02 - -
03
04
05
06

80

09
10
11
12 -

13
14
15
16
19
85.04

85.04.00
01
02
03
04
05
06
08
09
10
11
12
13

14
15
16
18
19
85.05
&
85.05.00
01
02 - -
03
04
05
10 '
11 - -
12

81

13

14
15

16
17
18
19
99 (/58.13)
67

. 85 , ( )
, .

, (. . . 40/73)(.
, ,

(. . . 40/73).
.
. 85 . 86.03.
82

86

86.00

86.00.00 ( )
01
02
03 -
04
05 (. 46/1189/89)
86.01

86.01.00
01
02
03
07
08
09
86.02

86.02.00
01
02
03
07
08
09
10
86.03

86.03.00
01- -
02- -

03
04
05 &
86.99

68

. 86
,
. . 86, 8 89 .
83

88
88.00
88.01
88.02
88.03
88.04
88.06
88.07
88.08
88.08.17
88.09
88.98
88.99








/

. 7 . 2579/98 (295/98)


89
89.00
89.01

69

. 88 .
, , . 89.00
/
31.12 , .
, . 89.00 /
, .

.
, / 89.01 /
.
(31.12) . 89.01 /
.

.
84


10 (0)
00
01
01.00
01.01
01.02
01.99
02
02.00
02.01
02.02
02.03
02.04
02.09
02.10
02.11
02.12
02.13
02.14
02.19
02.20
02.21




.





&

03

04

05

85

05.00
05.01
05.02
05.99

06





.




.

06.00
06.01
06.02
06.03
06.04
06.09
06.10
06.11
06.12
06.13
06.14
06.19
06.20
06.21

07

08

70

10 / ,
.
. /
.
. 01 . 05,
, , .
: ..
, / 01.02
(
) / 05.02
. .
/ 02 06
.
. 02 . 06
. / 06
86

09

090
091

092
093
094
095
096
097
098

( )


( . 01)

( . 02)

( . 03)

( . 04)

( . 05)

( . 06)

( . 07)

( . 08)

71

/ 02 . . 02

(. 02.10-02.19)
.
. 03 . 07
, .
. 04 . 08
. / :
,
.

.
. 09(091-098) 19-29 .
/
. 01-08.

87

31 2001
5 (1 - 31 2001)
9 4 E

. (

.... . 18.12)

2000
.

2001
.

2000

2001

.
16.10

1.

16.15

2.

16.18

3.

(16.13-14)
+16.16-17
+16.19

4.

.

16.11-12

1.

16.01-03

2.

16.00

3.

16.98

4.

16.04-05

5.

&

&


(GOOD WILL)

.
(10.00+10

1.

88


-
:

&

- -

.10)
44.10

(10.0106+
10.11-1610.99)
11
12

13
14
(15+32.00+
. .
50.08)

2.

3.
4.

5.
6.
7.


-
&


&

..

(+)
.

18.00

1.

18.01

2.


2000


2001

53.06
(18.00.19+
18.01.19)

(18.02+18.03)

3.

(18.04+18.05)

4.

18.07-08

5.

18.09-10
18.15-16

6.

(18.06+18.11
+18.13-14)

7.


(++)
.
.

89

20

1.

(21+22)

2.

23

3.

& ,
-

(24+25+26
+28)

4.

(32.01-03+
. . 50
50.08)

5.

.
. .30
30.97-99
44.11
(31.00+31.07-31.0431.05-31.11-31.12)

1.

2.

(31.01+31.08)
(31.01+31.08)
(31.06+31.13)
(31.03+31.10)
33.90
33.91
33.04-05

3.
3
3
4.

33.11-12

5.

33.21-22

6.

33.07-10

7.

(32.04+
33.17-18)
(33.19-20)

8.

(33.97-99+ 33.97-99)

10

(33.00-02+
33.13-16+
33.95-96)
35, 54.08(.)

9.

:

.(.)





/
.

.



: (44.11)

11

12

1.

2.

2000

2001

..

.
(34.00-03+34.1013+34.20-21)
(34.05-06+34.15-

:
(
....
-
-

..

90

2000

2001

16+34.22-23)
. /34
34.25
53.07

3.
4.

34.99

V.
38.00
38.02

1.
2.

38.03-06

3.

-
-


(+++V)

. /
36.00

1.

36.01

2.

. /36

3.


(+ + + + )

01

1.

02

2.

03

3.

04

4.

91

2000
.

2001
.

.
. (, .)

(..... ..... .)
40.00-01
1.
40.02-03
2. (
. ......)
40.04-05
3.

. -
41.06

1.

41.07

2.

41.10

3.

IV.
41.02
41.03
41.04
41.05
41.08+41.90
49.92
41.09

1.
2.
3.
4.
5.

6.

(-)

(-)

V.

42.00
42.01
42.02

(-)

(-)

(-)

(-)

VI.
43.00-01
43.02

1.
2.

43.90

3.



(+++V+AV+AVI)

.
44.10

1.

92

(44.09+
44.12-99)

2.

..

2000

2001

.
45.00-05
45.10-12
45.13
45.14-15

1.
2.
3.
4.

45.16-17

5.

45.10-12
()

6.

15.19-21

7.

45.24-26

8.

. /45





.


.
/


.
..
50
51.00-02
51.03-05

1.
2.

53.90
52

2
3.

..
30
54
55
53.17-18

4.
5.
6.
7.

53.10-11

8.

53.12-13

9.

53.01
. /53

10.
11.

(.)
/

(+ )

93

..

2000

2001

56.00
56.01
. /56

1.
2.
3.

(+++)

05

1.

06

2.

06

3.

08

4.

94

(/80)
31 2001
(1 - 31 2001)
/
( )

2000

2001

20
21
22
23
24
25
26
28

1.
-
-
-
- (
)
- -

-
-
-

2.
20
24
25
26
28

-
- -

-
-
-

3. :

20
21
22
23
24
25
26
28

-
-
-
- (
)
- -

-
-
-
(+ -)

95

60
61
62
63

4.
-
-
-
-- (

)

64

64.00
64.01
64.02
64.03
64.04
64.05
64.06
64.07
64.08
64.09
64.10
64.12

-
-
-
- -
-
--
--
-
-
-
-
-

-
-
-

-

:




64.98
65
66
68

78.00
78.10
78.11
80.00

96

2000

2001

1.
70
71
72
72
72
72
72
72
73

-
-
-
-
-
-
-
-
-(
)

2.
74
75
76
78.05
80.00

-
-
-

97

(/86)
31 2001
(1 - 31 2001)
25 4 TH EE

1.
70, 71, 72
73
(70 73)86.00.00 (80.01)
86.00.00 (80.01)

2000

2001

()

( )

86.00.01 (74, 75
78.05)
86.00.06 (95)
86.00.07 (97)

1.

2.
3.

86.00.02 (92.01)
86.00.03 (92.02)
86.00.04 (92.03)
86.00.05 (92.00)
86.00.06 (95)
86.00.07 (97)

1.
2.
3.
4.
5.
6.


& .

:
-



.

()

1.
2.
3.
4.

( )


&

86.01.07 (68.01)
86.01.08 (64.10
64.12)
86.01.09 (65)

1.
2.

:
. / &
& &

3.

86.02.00 (81.01)
86.02.01 (81.03)
86.02.02 (82.01)
86.02.03 (84)

1.
2.
3.
4.

86.02.07 (81.00)
86.02.08 (81.02)
86.02.09 (82.01)
86.02.10 (83)

1.
2.
3.
4.

66+85
66
86.99

98

( )

. ( ):

:




(
)
:

:

(
)

86.01.00 (76.00)
86.01.01 (76.01)
86.01.02 (76.04)
86.01.03 (76.02
76.98,
76.04)

86.00+86.01
(. 80.00)

(/88)

2000
88.00 88.01
(86.99)
88.02-04
(42.00-02)
88.06 (42.04)

( )

(+) (-): (
)
(+) (-):

(+):

88.07 (/
41)
88.08

1.

88.09
88.99

2.

88.98

41.02
53.01
53.01
41.03
41.04-05

1.
2.
3.
4.
5.

41.08

6.

41.90

41.91

41.92

53.08
42.00

7.
8.


:



(
)
(
)
(.

.

).
(
)


'




99

2001

(-)

(-)

(-)

. - - ( 26, 27, 28,29)


1. . ,
,
12 .
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12 24 . (.. ,
).
,
, . ,
,
12 (. 1118148/92 . 26.0)
30.6 31.12
.
50%

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.

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.
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.
2. , ,
(,
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,
.
.
(. . 1060468/31.5.94).
... 20.2 ,

31.12 .
,

20
. ()
..
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,
(. 1118148/92 . 27.3.4)

50
,
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3.
.

100

a) 3 ,
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.
b) 4 ,
.
c) 6 ,
.

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( 27 . 4, 5, 6).
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( 28 . 2 ...).


, ,
1999.

1.1.99
10.3.99
11.10.99

. 100
. 200
. 300
. 600

10 =
9 =
11 =
=

1.000
1.800
3.300
6.100

) -

6.2.99
20.4.99
15.12.99

80
120
340
540

:
.

) FIFO

, ...
...
: 60 (600-540) 11 .
660 (60 .11 .)
) LIFO

102

H LIFO FIFO.
(60 ) 10
600 .(60 .10 .). LIFO
,
, ,

. , :

6.2.99
80 10

20.4.99
120 9

15.12.99
300 11

15.12.99
40 9

540


=
800 10.3.99
40 9

= 360

1.080 1.1.99

20 10

3.300

60 9,33(1) = 560

360

= 200

5.5400
560/60=9,33=

(1)

(,
.).
, ,

.
.
:

10.3

20.4.99

11.10

1.5.99

1.1
6.2

(1)

.
.
.
.
.
.
.
.
.
.
.

100
-80
20
200
220
-120
100
300
400
-340
60

10
10
10
9
9,09(1)
9,09
9,09
11
10,53
10,53
10,53

=
=
=
=
=
=
=
=
=
=
=

1.000
-800
200
1.800
2.000
-1091
909
3.300
4.209
3.578
631

2.000/220=9.09

(60 ) 10,53
631 .

.
) ( )

103


,
.

(/ ). :

(1)
6.100/600=10,17

100
200
300
600

10
9
11
10,17(1)

1.000
1.800
3.300
6.100

60 10,17
610 (6010,17 ).
, :
6010,17=610 .

3 :
,
,

(
).
, .
,
.
4.
-
, ,
,
.
5.
,
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.
6.

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104

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(. . . 121/73)
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9.
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,
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,
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.
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,
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.
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15.
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250.000

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105

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)

.
250.000.000500.000.000
,
,
...
,
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, ,

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, 1965 30
1977,
.

, ...

.

106

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, 31.12.97 ,
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0%( 3 ),
50% (
, ),
, (0% 50%
), ,
( ),
3 (. . . 1051542/28.4.98,
1076433/25.6.98). ,
3,
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3
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.: ) ,
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(

107

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)
...

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1051542/28.4.98).

,
(. . 334/56).
( .)
,
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(. . 71/72),

,
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,

, ...
1 .,
. ,
,
,
1 .
,
(.. 587/70).
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,
,
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. , ,
1.1.92 200.000
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100% 1 ,
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.

108

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,
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(

),
.

105 9 ) 5%( ,
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, ( 23 ..
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( ),
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.

109



, 1.1.1998 , ,
, ,
, .
,

. ,
,

. -
(
16), , ( 1 4), , , ,
( 1, 2, 4 5), ( 2)

,
( 4).
:
( ), :
3

.
, ,
, 10%
(
), ( )
.


& .., 1.6..1998
10.000.000 . 15%.
. :
,
.

- 1998, :
1.6.98-31.12.98->7
: 7 /12 15% = 8,75% =
8,75% x 3 = 26,25% =
1.1.99
15% 3 = 45% =

110

,
:

10.000.000
7.375.000
4.056.250
2.230.938
1.227.016

2.625.000 (1)
3.318.750(2)
1.825.312
1.003.922
552.157(5)

2.625.000
5.943.750
7.769.062
8.772.984
9.325.141

7.375.000(3)
4.056.250(4)
2.230.938
1.227.016
674.859

(1)

10.000.000 26,25% =2.625.000 .

(3)

10.000.000 -2.625.000 =7.375.000 .

(2)

7.375.000 45% = 3.318.750 .

(4)

7.375.000 -3.318.750 =4.056.250 .

674.859 . < 10.000.000 10% = 1.000.000 .,


, , 552.157 .
1.227.015 . (552.157 + 674.858 = 1.227.015
.). ,
674.858 . (1 . ) 6
(5 ) .
(5)

111



, 2
:
1 :
50
50 .
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)
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) -
.
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20 .
,

112


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10. :
1) .
2) .
3) -
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.
2.1.1999,
. ,
.

.
2.1.99
,
1.000.000 . .
.

:
2.1.99

38.
38.00.00.01 10
38
38.00.00.00
1

113

1.000.000

3. 1. 99

20.000 .
40.000 .
( ,
), :
. 60.000
. (... 102030405, ... )
. ... (... 95955667, .. .)
:
) 1999
)

20.000 .
40.000

60.000

10.
/ 3.1.99

114


1.
:
3.1.99

62
62.04.00.00

20.000

18
18.11.00.01 . 10

40.000

38
38.00.00.01 . 10

60.0000

1999 .
2) ( ).
10.1.99

10 ()
, :

4 10.1.99 10:30
. .. 19 / ... 959595667 .. .
: 10 /

94.20.00.00

2 2,30

10

115

:
1)
.
2) ,
,
:(
94.20.00.00 94.20.00.04 .549).
:
,

( 11 . 5)
13.1.99

12.1.99,


12.1.99 . & ..

... 959595667 ... /

10 /

38.00.00.01

70.00.01.18

.- . 1

30.000 64.04.00.00

54.00.01.18

..

.

40.000

20.000

5.400 64.07.03.00

- 283

10.000

1.035.000 54.00.00.00

...

1.200

1.000.000 18.11.00.00

71.200

964.200

1.035.400

1.035.400

10 /

. - 2 .

30.00.00.00

56.640

70.00.01.18

"

48.000

54.00.01.18

"

8.640

56.640

56.640

2 2,30

30.000

48.000

116


)
,
,
, :
12.1.99

38
38.00.00.01 10

35400

70
70.00.01.18 . 18%

30.000

54
54.00.01.18 .. . 18%

5.400

. . 1 10
)
, (
,
) :
12.1. 99

64
64.07 03.00

10.000

54 -
54.00.00.00 ..

1.200

38
38.00.00.01 10

11.200

.. 1
)
,
( /
).
12.1.99

30
30.00.00.00 .

56.640

70
70.00.01.18 . 18&

48.000

54 -
54.00.01.18 .. . 18%
.. 1 10

117

8.640

) ,
.94.20.00.04
( . 549)
.:
15
. , ..
15.1.99 1
12.1.99
15.1.99 12.1.99.
31.1.99 31.1.99
.


25.1.2000


10 31.12.99 :
10
31.12.99
/

2 x 2,30

: ,
.
.
,
.

,

,
20.2.2000 .

118


. 94

. 94.20.00

. 94.20

. 94.20.00.00 2 2,30

1.1.99

31.12.98

500

5.000.000

10.1.99


10 ..4

10

. 94
. 94.20

10.1.99

.:4

12.1.99

. ..

490

10

30.000

48.000

. ...
1

.
10.1.99

.94.20.00
.94.20.00.04 2 2,30

.:

12.1.99

10
:
4 10.1.99
. $ ..

... 959595667

.. /

19 /
: 10 /

94.20.00.00

22,30

10


,
.

119

12.1.99
1) 2 .
- :
- 1 12.1.99 10.05
: . ... / 10 / ... ...
: . 20 / ... 303040405 .... /
/

94.20.00.04

22,30 .. 18%

15.000

30.000

5.400

35.400

2) 3
:
- 2 12.1.99 12.30
: . .. / 10 / ... ...
: . 20 / ... 203020302 ...
/

94.20.00.04

22,30 ... 18%

16.000

48.000

8.640

56.640

3) 11.200
:
- 283 12.1.99 13.15
: . & .. 17 . ... 929292923 ...
: . .. / 10 / ... ...
/

40

100

60

100

...

8%

18%
4.000

6.000
480

4.000
6.000

720

1.200
11.200

120


) , ,
, :
1
12.1.99 . & ..

... 959595667 ... /

10 /

38.00.00.01

70.00.01.18
54.00.01.18

1.000.000

18.11.00.00

40.000

.-. 1

30.000

64.04.00.00

20.000

..

5.400

64.07.03.00

10.000

1.035.000

54.00.00.00

- 283

1.200

...

71.200

964.200

1.035.400

1.035.400

10 /

30.00.00.00

. - 2 .

56.640

70.00.01.18

48.000

54.00.01.18

8.640

56.640

56.640

2 22,30

30.000

48.000

)
, 15
, ( 17 . 5).

121


31.12.99

5 .

1.1.2000 20.2.2000
.
)
:
31.12.99

10
/

22,30

)
20.2.2000 .
:

, .
,
( 27, .3)

122

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