Buhi.ru     Buhi.ru


go


go -


go


go ,


go


go - 2006


go


go -




: 2007 (" ", 2007, N 13-14)



" ", 2007, N 13-14

2007

. , , . .

2007 . , , (, ), , . ( - ) 07.11.2006 N 136.

, . , . 165 . - , . 2 . 2 ( - ) <1>.

     
   
   
<1> , , , 15 2004 .

2007 . . 176 , (, ), , () (, ), , , , (, ). ( . 2 . 88 ) . , .

( , ) . ( ) , <2>.

     
   
   
<2> ( ) , , 18.04.2007 N -3-03/239@.

, (, ) (. 163 ).

2007 . , .

"" ( 7709542111, 772701001) 2007 . :

1) , 18%, 2 500 000 .;

2) , ( , ). . , , 74 000 . ;

3) ( ). 20 2007 . 2007 . , . , . . 171 172 , "" 2007 . 120 000 ., . "" ( ) ;

4) , . 165 , 2006 . , , 7500 . 7000 15 2006 . , , - 34,1798 /;

5) "" (). 5 000 000 . , 0% , "" , 18% "" 15 000 .;

6) , 2006 . , , 150 058 . 72 000 "" 7 2007 . 180 , ( " " - 25 2006 .), , . 165 . , 0% . 0% 2006 . ( , () ). 437 533 . (72 000 x 33,7603 / x 18%). 150 058 . ( , ). "" , 25 2006 ., 33,7603 /, 34,9369 /;

7) City Consulting, , , 600 000 .;

8) RJR Int., , 165 200 ., 25 200 .

, "" 2007 . , :

- 11 000 140 500 . ( 1 700 000 .) ( 1 200 000 .), 0% 2006 . 2007-;

- 24 000 . , 0% , 2007 .

"" 2007 . . 62 - 69.

     
   TTTT
   +||||||||||L                TTTTTTTTTTT                                  |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                                  |     |
   |   51001018                    L+++++++++++                                  |     |
   |                               TTTTTTTT      TTTTT                     |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|1|                     |     |
   |                               L++++++++      L+++++                     |     |
   |                                                                                          |     |
   |                                                                         1151001|     |
   |                                                                                          |     |
   |                                                                       |     |
   |                                                            |     |
   |                                                                                          |     |
   | : 1  , 3                                            |     |
   |(   )                                                         |     |
   |                                               |     |
   |:                                                                               |     |
   |   1,    3                                                              |     |
   |                                                                                          |     |
   |                   N  T                    TTT     |     |
   | |1|/| |          |1|      |0|6|         |2|0|0|7|     |     |
   |          L L                L               L+                    L+++     |     |
   |                    N 27  .                          TTT |     |
   |    |7|7|2|7| |     |
   |                             (  )                   L+++ |     |
   |                         ""                    |     |
   ||     |
   | (  /, ,   ) |     |
   |                                                    3741584                             |     |
   |           |     |
   |                                                                                          |     |
   |                  TTTTT                                       TTTTT       |     |
   |  | | | | |1|1|       | | | | |1|9| |     |
   |      L+++++               ()  L+++++       |     |
   |                                                                                   |     |
   +T+     |
   |   ,         |          |     |
   |   ,         |                                               |     |
   |:                              |      |     |
   |                            |                                               |     |
   |                     |   ( |     |
   | | V)                                      |     |
   |                (, ,    |                                               |     |
   |                      ())        |                          |     |
   |                                          | | |    | |      | |    |     |
   |              T T TTT|      L           L     L    |     |
   |   |1|8| |0|7| |2|0|0|7||                                               |     |
   |                     L+ L+ L+++|             TTTTT                     |     |
   |          ..                            |           | | | | | | |            |     |
   |                                          |             L+++++                     |     |
   |                                          |                                               |     |
   |         |   TTTTT        |     |
   |                                          |          | | | | | | |  |     |
   |                     T T TTT|                          L+++++        |     |
   | _______  | | | | | | | | | | ||                                               |     |
   |                     L+ L+ L+++|  T T TTT       |     |
   | ____________________________|         | | | | | | | | | | |       |     |
   |                 (      |                   L+ L+ L+++       |     |
   |               /, ,  |                      TTTTTTTTTT  |     |
   |                       )          |  N | | | | | | | | | | | |  |     |
   |                                          |                      L++++++++++  |     |
   |                     T T TTT|                                               |     |
   | _______  | | | | | | | | | | ||__________________             ______________  |     |
   |                     L+ L+ L+++|   , ..                        |     |
   |          ..                            |                                               |     |
   |                                          |                                               |     |
   |__________________________________________|                                               |     |
   |   ( ,    |                                               |     |
   |         )         |                                               |     |
   +                                                                                        |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001025                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|2|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00001|     |
   |                                                                                     |     |
   |           1.  ,     (             |     |
   |                      ),                           |     |
   |                                                                                     |     |
   |                                                     |     |
   |                                                                               |     |
   |                                                                                     |     |
   |                                          TTTTTTTTTTTTTTTTTTT  |     |
   |           010   |1|8|2|1|0|3|0|1|0|0|0|0|1|1|0|0|0|1|1|0|  |     |
   |                                          L+++++++++++++++++++  |     |
   |                                                                                     |     |
   |                                          TTTTTTTTTT                    |     |
   |                          020   |4|5|2|9|3|5|7|0|0|0|0|                    |     |
   |                                          L++++++++++                    |     |
   |                                                                                     |     |
   |                                          TTTTT                              |     |
   |                          030   |5|1|5|3|0|0|                              |     |
   |                                          L+++++                              |     |
   |                                                                                     |     |
   | ,                                                             |     |
   |                                                               |     |
   |  (.)                                                              |     |
   |(                                                           |     |
   |350  3, 030  7                                                         |     |
   |   360  3,                                                         |     |
   |030  5, 060  6,             TTTTTTTTTTTTTT            |     |
   |040  7, 060  8        040   | | | | | | | | | |7|6|0|4|6|7|            |     |
   |   )                    L++++++++++++++            |     |
   |                                                                                     |     |
   | ,                                                             |     |
   |                                                               |     |
   |   (.)                                                       |     |
   |(                                                           |     |
   |350  3, 030  7                                                         |     |
   |   360  3,                                                         |     |
   |030  5, 040  6,             TTTTTTTTTTTTTT            |     |
   |060  7, 060  8        050   ||||||||||||||||            |     |
   | )                              L++++++++++++++            |     |
   |                                                                                     |     |
   |      ,    , :        |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001032                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|3|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00002|     |
   |                                                                                     |     |
   |                 2.  ,    ,                  |     |
   |                                                             |     |
   |                                                                                     |     |
   |                                                     |     |
   |                                                                               |     |
   |                                 TTTTT                                       |     |
   |     010   |0|0|0|0|0|1|                                       |     |
   |2                                L+++++                                       |     |
   |                                                                                     |     |
   |                                                                                     |     |
   |                 TTTTTTTT                                 |     |
   | ,   020   ||||||||||                                 |     |
   |                 L++++++++                                 |     |
   |                                                                    |     |
   |                                                                                     |     |
   |                      |     |
   |         030   |RJR Int.                                         | |     |
   |                         L |     |
   |                                                                                     |     |
   |                                 TTTTTTTTTTT                           |     |
   |      040   |||||||||||||                           |     |
   |                         L+++++++++++                           |     |
   |                                                                                     |     |
   |                                 TTTTTTTT                                 |     |
   |      050   ||||||||||                                 |     |
   |                         L++++++++                                 |     |
   |                                                                                     |     |
   |                                 TTTTTTTTTTTTTTTTTTT           |     |
   |               060   |1|8|2|1|0|3|0|1|0|0|0|0|1|1|0|0|0|1|1|0|           |     |
   |                    L+++++++++++++++++++           |     |
   |                                                                                     |     |
   |                                 TTTTTTTTTT                             |     |
   |                 070   |4|5|2|9|3|5|7|0|0|0|0|                             |     |
   |                                 L++++++++++                             |     |
   |                                                                                     |     |
   |                                 TTTTT                                       |     |
   |                 080   |5|1|5|3|0|0|                                       |     |
   |                                 L+++++                                       |     |
   |                                                                                     |     |
   |                                 TTTTTTTTTTTTTT                     |     |
   | ,   090   | | | | | | | | | | |2|5|2|0|0|                     |     |
   |    (.)         L++++++++++++++                     |     |
   |                                                                                     |     |
   |                                 TTTTTT                                     |     |
   |                100   |1|0|1|1|7|0|1|                                     |     |
   |                                 L++++++                                     |     |
   |                                                                                     |     |
   | ,         TTTTTTTTTTTTTT                     |     |
   |         110   ||||||||||||||||                     |     |
   |(.)                           L++++++++++++++                     |     |
   |                                                                                     |     |
   | ,         TTTTTTTTTTTTTT                     |     |
   | ,         120   ||||||||||||||||                     |     |
   | (.)                    L++++++++++++++                     |     |
   |                                                                                     |     |
   | ,         TTTTTTTTTTTTTT                     |     |
   |          130   ||||||||||||||||                     |     |
   |,           L++++++++++++++                     |     |
   |                                                                  |     |
   |  ,                                                                    |     |
   |  (.)                                                              |     |
   |                                                                                     |     |
   |      ,      2,         |     |
   |   :                                                                      |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001049                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|4|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00003|     |
   |                                                                                     |     |
   |        3.   ,              |     |
   |      (, ),   ,      |     |
   |       ,   2  4  164       |     |
   |                                                           |     |
   |                                                                                     |     |
   |                                                           |     |
   |TTTTT |     |
   ||N /|              |    |  |  | | |     |
   ||     |                                     | |       |     |         | |     |
   |+++++++ |     |
   ||  1  |                  2                  |   3   |     4     |    5   |    6    | |     |
   |+++++++ |     |
   ||1.   |  (, ),  |  010  |          |   20   |        | |     |
   ||     |     +++++ |     |
   ||     |  , |  020  | 2 500 000 |   18   | 450 000 | |     |
   ||     |                                     +++++ |     |
   ||     |                                     |  030  |          |   10   |        | |     |
   ||     |                                     +++++ |     |
   ||     |                                     |  040  |          | 20/120 |        | |     |
   ||     |                                     +++++ |     |
   ||     |                                     |  050  |          | 18/118 |        | |     |
   ||     |                                     +++++ |     |
   ||     |                                     |  060  |          | 10/110 |        | |     |
   |+++++++ |     |
   ||     |  :                         |       |           |        |         | |     |
   |+++++++ |     |
   ||1.1  |              |  070  |          |       |        | |     |
   ||     |                        |       |           |        |         | |     |
   |+++++++ |     |
   ||1.2  |  (, ),   |  080  |          |       |        | |     |
   ||     |   |       |           |        |         | |     |
   ||     |   |       |           |        |         | |     |
   ||     | ,  ,           |       |           |        |         | |     |
   ||     |          |       |           |        |         | |     |
   ||     |                  |       |           |        |         | |     |
   |+++++++ |     |
   ||2.   |       |  090  |          |       |        | |     |
   ||     |              |       |           |        |         | |     |
   |+++++++ |     |
   ||3.   | ,   |  100  |          |       |        | |     |
   ||     |    ,  |       |           |        |         | |     |
   ||     |                                |       |           |        |         | |     |
   |+++++++ |     |
   ||     |  :                         |       |           |        |         | |     |
   |+++++++ |     |
   ||3.1  |  (, )   |  110  |          |   18   |        | |     |
   ||     |                      +++++ |     |
   ||     |                                     |  120  |          |   10   |        | |     |
   |+++++++ |     |
   ||3.2  |      |  130  |          |   18   |        | |     |
   ||     |      |       |           |        |         | |     |
   |+++++++ |     |
   ||4.   |   ,   |  140  |          | 18/118 |        | |     |
   ||     |       +++++ |     |
   ||     | ( ,   |  150  |          | 10/110 |        | |     |
   ||     |)                               |       |           |        |         | |     |
   |+++++++ |     |
   ||5.   |,          |  160  |          | 18/118 |        | |     |
   ||     |        +++++ |     |
   ||     |(, )                       |  170  |          | 10/110 |        | |     |
   |+++++++ |     |
   ||6.   |  (   |  180  | 2 500 000 |       | 450 000 | |     |
   ||     |4  010  060, 090, 100, 140    |       |           |        |         | |     |
   ||     |170;    6  010 |       |           |        |         | |     |
   ||     | 060, 090, 100, 140  170)          |       |           |        |         | |     |
   |+++++++ |     |
   ||7.   | ,              |  190  |          |       |        | |     |
   ||     |,       |       |           |        |         | |     |
   ||     |             |       |           |        |         | |     |
   ||     |(, ),         |       |           |        |         | |     |
   ||     |     |       |           |        |         | |     |
   ||     |,          |       |           |        |         | |     |
   |+++++++ |     |
   ||8.   | ,        |  200  |          |       | 120 000 | |     |
   ||     |  (, ) |       |           |        |         | |     |
   ||     |    ,  |       |           |        |         | |     |
   ||     |          |       |           |        |         | |     |
   ||     |       |       |           |        |         | |     |
   ||     | (, ),  |       |           |        |         | |     |
   ||     |  0          |       |           |        |         | |     |
   |+++++++ |     |
   ||9.   |  ,   |  210  |          |       | 570 000 | |     |
   ||     |   (   |       |           |        |         | |     |
   ||     |  6  180  200)     |       |           |        |         | |     |
   |L+++++ |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                 TTTTTTTTTTT                              |     |
   |  ||||||||||                 |0|0|7|7|0|9|5|4|2|1|1|1|                              |     |
   |   51001056                     L+++++++++++                              |     |
   |                                TTTTTTTT      TTTTT                 |     |
   |                             |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|5|                 |     |
   |                                L++++++++      L+++++                 |     |
   |                                                                                       |     |
   |                                                                      1151001|     |
   |                                                                            00003|     |
   |                                                                                       |     |
   |    3.   ,        |     |
   |        (, ),   ,      |     |
   |        ,   2  4  164        |     |
   |                                                             |     |
   |                                                                                       |     |
   |TTT |     |
   ||N / |                                               |   |  | |     |
   ||      |                                                              ||    | |     |
   |+++++ |     |
   ||  1   |                              2                               |  3   |   4   | |     |
   |+++++ |     |
   || 10.  | ,    | 220  | 74 000| |     |
   ||      |     (, ),    |      |       | |     |
   ||      | ,  , :                 |      |       | |     |
   |+++++ |     |
   ||      |  :                                                  |      |       | |     |
   |+++++ |     |
   || 10.1 |   (          | 230  |      | |     |
   ||      |)          |      |       | |     |
   |+++++ |     |
   || 10.2 |        | 240  |      | |     |
   ||      |           |      |       | |     |
   ||      |  ,         |      |       | |     |
   ||      |,      ,     |      |       | |     |
   ||      |            |      |       | |     |
   ||      |(, ),  ,           |      |       | |     |
   |+++++ |     |
   ||      | :                                                       |      |       | |     |
   |+++++ |     |
   ||10.2.1|   (          | 250  |      | |     |
   ||      |)          |      |       | |     |
   |+++++ |     |
   || 11.  | ,    | 260  |      | |     |
   ||      |       ,     |      |       | |     |
   ||      |                                              |      |       | |     |
   |+++++ |     |
   || 12.  | ,      | 270  |      | |     |
   ||      |    ,      |      |       | |     |
   ||      |, :                                                |      |       | |     |
   |+++++ |     |
   ||      |  :                                                  |      |       | |     |
   |+++++ |     |
   || 12.1 |   ,     | 280  |      | |     |
   ||      |   ,          |      |       | |     |
   ||      |                            |      |       | |     |
   |+++++ |     |
   || 12.2 |          | 290  |      | |     |
   ||      |                                                      |      |       | |     |
   |+++++ |     |
   || 13.  | ,    ,  ,    | 300  |      | |     |
   ||      |           |      |       | |     |
   ||      |( ,  )                            |      |       | |     |
   |+++++ |     |
   || 14.  | ,             | 310  |      | |     |
   ||      |    ,      |      |       | |     |
   |+++++ |     |
   || 15.  | ,           | 320  |      | |     |
   ||      |  (, )          |      |       | |     |
   ||      |     (   ,        |      |       | |     |
   ||      | ),    ,              |      |       | |     |
   ||      |     ,    |      |       | |     |
   ||      |    ( ,  |      |       | |     |
   ||      |),     ,      |      |       | |     |
   ||      |      |      |       | |     |
   ||      |         |      |       | |     |
   |+++++ |     |
   || 16.  |     (, ),    | 330  |      | |     |
   ||      |       ,     |      |       | |     |
   ||      | ,     |      |       | |     |
   ||      |   (, )             |      |       | |     |
   ||      |                                        |      |       | |     |
   |+++++ |     |
   || 17.  |  ,   ( ,  | 340  | 74 000| |     |
   ||      | 220, 260, 270, 300  330)                             |      |       | |     |
   |+++++ |     |
   || 18.  |  ,            | 350  |496 000| |     |
   ||      | (   210, 340        |      |       | |     |
   ||      |)                                                         |      |       | |     |
   |+++++ |     |
   || 19.  |  ,        | 360  |      | |     |
   ||      |(   210, 340  )                 |      |       | |     |
   |L+++ |     |
   |                                                                                       |     |
   |      ,    , :          |     |
   |                                                                                       |     |
   |                                                                |     |
   |                                     T T TTT                      |     |
   |           |1|8| |0|7| |2|0|0|7|                      |     |
   |                                            L+ L+ L+++                      |     |
   |                                                                                       |     |
   |                                                          |     |
   |                                            T T TTT                      |     |
   |    ______________________       | | | | | | | | | | |                      |     |
   |                                            L+ L+ L+++                      |     |
   |                                                                                       |     |
   |                                                                          |     |
   |                                            T T TTT                      |     |
   |    ______________________       | | | | | | | | | | |                      |     |
   |                                            L+ L+ L+++                      |     |
   +                                                                                     |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001070                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|6|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00005|     |
   |                                                                                     |     |
   |           5.                   |     |
   |       (, ),     0         |     |
   |                                                   |     |
   |                                                                                     |     |
   |                                                           |     |
   |   010                                                                      |     |
   |TTTTT|     |
   ||     || , |  | , | , ||     |
   |||     ||    |      | ||     |
   ||        |         |         |       |        |      ||     |
   ||        |         |  |  (, |  |    ||     |
   ||        |         |  0  |     ),     |  (, ),  |||     |
   ||        |         |  |   |     |              ||     |
   ||        |         |           |       |         |              ||     |
   ||        |         |           |  |   0|              ||     |
   ||        |         |           | 0    |        |              ||     |
   ||        |         |           |          |     |              ||     |
   ||        |         |           |    |  |              ||     |
   ||        |         |           |     |       |              ||     |
   |+++++++|     |
   ||   1    |    2    |     3     |        4        |         5         |      6       ||     |
   |+++++++|     |
   ||1010401 |2 754 715|     0     |     157 558     |      437 533      |    150 058   ||     |
   |+++++++|     |
   ||   ...  |   ...   |    ...    |       ...       |        ...        |      ...     ||     |
   |+++++++|     |
   ||   |2 754 715|     0     |     157 558     |      437 533      |    150 058   ||     |
   ||(    |         |           |                 |                   |              ||     |
   ||  |         |           |                 |                   |              ||     |
   ||020)    |         |           |                 |                   |              ||     |
   |++++T+++|     |
   ||,  ,     |                   445 033                   ||     |
   ||    (   |                                             ||     |
   || 030)                          |                                             ||     |
   |L+|     |
   |                                                                                     |     |
   |      ,    , :        |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001087                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|7|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00006|     |
   |                                                                                     |     |
   |      6.              |     |
   |       (, ),     0         |     |
   |                                              |     |
   |                                                                                     |     |
   |       T               TTT      |     |
   |(  010) |1|          (  020) |1|2| (  030) |2|0|0|6|      |     |
   |                 L                           L+                  L+++      |     |
   |                                                                                     |     |
   |                                              TT                                |     |
   |   6   (  040) |0|0|1|                                |     |
   |                                              L++                                |     |
   |                                                           |     |
   |   050                                                                      |     |
   |TT |     |
   || |             |              | |     |
   ||            |                          |      (, ),    | |     |
   ||            |                          |   | |     |
   ||            |                          |   0       | |     |
   ||            |                          |          | |     |
   ||            |                          |                                  | |     |
   |++++ |     |
   ||     1      |             2            |                    3                     | |     |
   |++++ |     |
   ||1010401     |         1 700 000        |                  11 000                  | |     |
   |++++ |     |
   ||     ...    |            ...           |                    ...                   | |     |
   |++++ |     |
   ||,  ,       |                  11 000                  | |     |
   ||    (     |                                          | |     |
   || 060)                            |                                          | |     |
   |L+ |     |
   |                                                                                     |     |
   |      ,      6,         |     |
   |   :                                                                      |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001087                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|8|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00006|     |
   |                                                                                     |     |
   |      6.              |     |
   |       (, ),     0         |     |
   |                                              |     |
   |                                                                                     |     |
   |       T               TTT      |     |
   |(  010) |1|          (  020) |0|4| (  030) |2|0|0|7|      |     |
   |                 L                           L+                  L+++      |     |
   |                                                                                     |     |
   |                                              TT                                |     |
   |   6   (  040) |0|0|2|                                |     |
   |                                              L++                                |     |
   |                                                           |     |
   |   050                                                                      |     |
   |TT |     |
   || |             |              | |     |
   ||            |                          |      (, ),    | |     |
   ||            |                          |   | |     |
   ||            |                          |   0       | |     |
   ||            |                          |          | |     |
   ||            |                          |                                  | |     |
   |++++ |     |
   ||     1      |             2            |                    3                     | |     |
   |++++ |     |
   ||1010403     |         1 200 000        |                  140 500                 | |     |
   |++++ |     |
   ||     ...    |            ...           |                    ...                   | |     |
   |++++ |     |
   ||,  ,       |                  140 500                 | |     |
   ||    (     |                                          | |     |
   || 060)                            |                                          | |     |
   |L+ |     |
   |                                                                                     |     |
   |      ,      6,         |     |
   |   :                                                                      |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001094                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|0|9|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00007|     |
   |                                                                                     |     |
   |   7.         (, ),   |     |
   |      0        |     |
   |                                                                       |     |
   |                                                                                     |     |
   |                                                           |     |
   |   010                                                                      |     |
   |TTT |     |
   ||      |      |    ,    |           | |     |
   || |                   |    |      | |     |
   ||         |                   | :|  (, ),   | |     |
   ||         |                   |                 |     0   | |     |
   ||         |                   |                 |   | |     |
   ||         |                   |                 |                    | |     |
   ||         |                   +T+                                  | |     |
   ||         |                   |   18%  |   10%  |                                  | |     |
   |++++++ |     |
   ||    1    |          2        |    3   |    4   |                5                 | |     |
   |++++++ |     |
   ||1010405  |     5 000 000     | 900 000|       |              15 000              | |     |
   |++++++ |     |
   ||   ...   |        ...        |   ...  |   ...  |                ...               | |     |
   |++++++ |     |
   ||    |     5 000 000     | 900 000|       |              15 000              | |     |
   ||(     |                   |        |        |                                  | |     |
   ||   |                   |        |        |                                  | |     |
   ||020)     |                   |        |        |                                  | |     |
   |++++++ |     |
   ||,  ,        |             885 000              | |     |
   ||    (  030)     |                                  | |     |
   |+++ |     |
   ||,  ,               |                                 | |     |
   ||    (       |                                  | |     |
   ||040)                                           |                                  | |     |
   |L+ |     |
   |                                                                                     |     |
   |      ,    , :        |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001100                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|1|0|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00008|     |
   |                                                                                     |     |
   |      8.              |     |
   |       (, ),     0         |     |
   |                                            |     |
   |                                                                                     |     |
   |       T               TTT      |     |
   |(  010) |1|          (  020) |0|5| (  030) |2|0|0|7|      |     |
   |                 L                           L+                  L+++      |     |
   |                                                                                     |     |
   |                                              TT                                |     |
   |   8   (  040) |0|0|1|                                |     |
   |                                              L++                                |     |
   |                                                           |     |
   |   050                                                                      |     |
   |TT |     |
   || |             |              | |     |
   ||            |                          |      (, ),    | |     |
   ||            |                          |   | |     |
   ||            |                          |   0       | |     |
   ||            |                          |        | |     |
   ||            |                          |                                  | |     |
   |++++ |     |
   ||     1      |             2            |                    3                     | |     |
   |++++ |     |
   ||1010401     |         2 200 000        |                  24 000                  | |     |
   |++++ |     |
   ||     ...    |            ...           |                                         | |     |
   |++++ |     |
   ||,  ,       |                  24 000                  | |     |
   ||    (     |                                          | |     |
   || 060)                            |                                          | |     |
   |L+ |     |
   |                                                                                     |     |
   |      ,      8,         |     |
   |   :                                                                      |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
     
   TTTT
   +||||||||||L                TTTTTTTTTTT                             |     |
   |  ||||||||||                |0|0|7|7|0|9|5|4|2|1|1|1|                             |     |
   |   51001117                    L+++++++++++                             |     |
   |                               TTTTTTTT      TTTTT                |     |
   |                            |7|7|2|7|0|1|0|0|1| . |0|0|0|0|1|1|                |     |
   |                               L++++++++      L+++++                |     |
   |                                                                                     |     |
   |                                                                    1151001|     |
   |                                                                          00009|     |
   |                                                                                     |     |
   |           9. ,    (           |     |
   |       ); ,    ;       |     |
   |          (, ),          |     |
   |            ,    ,         |     |
   |                 (           |     |
   |            ,  ),                |     |
   |                                       |     |
   |                                                                                     |     |
   |                                                           |     |
   |   010                                                                      |     |
   | TTT|     |
   | | |      |  |    ||     |
   | |            |()  (,|  (|     ||     |
   | |            |       ),        |, ),  |(, ), ||     |
   | |            |                            |        |  ||     |
   | +++++|     |
   | |     1      |             2              |         3         |          4         ||     |
   | +++++|     |
   | |   1010812  |           600 000          |                  |                   ||     |
   | +++++|     |
   | |     ...    |             ...            |        ...        |         ...        ||     |
   | +++++|     |
   | | (  |           600 000          |                  |                   ||     |
   | | 020):|                            |                   |                    ||     |
   | L+++|     |
   |                                                                                     |     |
   | T|     |
   | |  ,      |                    ||     |
   | |  ( ,  ),         |                    ||     |
   | |        |                    ||     |
   | |   ,  ,     |                    ||     |
   | |   (  030)         |                    ||     |
   | L+|     |
   |                                                                                     |     |
   |      ,    , :        |     |
   |                                                                                     |     |
   |                                                              |     |
   |                                     T T TTT                    |     |
   |           |1|8| |0|7| |2|0|0|7|                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   |                                                                                     |     |
   |                                                                        |     |
   |                                            T T TTT                    |     |
   |    ______________________       | | | | | | | | | | |                    |     |
   |                                            L+ L+ L+++                    |     |
   +                                                                                   |   +
   L+++
   
, , "" 2007 . , , . , . . 1 , . . , () . 2 RJR Int. 165 200 . ( - 25 200 .) "" . . 4 . 1 . 148 . (), , ( ). , , , , ( , ), . , , , , . , , , , - . , "" , . 2 . 161 . , - , , . "" . 2 . 010 " 2" 000001. 020 " , " . 030 - , , - RJR Int. 040 050 - , . 060 - , , - 182 1 03 0 1000 01 1000 110. 070 - - 45293570000. 080 - () - 515300. 090 - , "" , - 25 200 . (165 200 . x 18/118). 100 - - 1011701. 110 - 130 - . 3 010 - 170 (, ), , , . 220 - 330 . "" 4 020 , 2007 ., - 2 500 000 ., 6 - , , - 450 000 . (2 500 000 . x 18%). 180 010 - 060, 090, 100 140 - 170 ( ). "" 020, 180 : - 4 - 2 500 000 .; - 6 - 450 000 . 6 200 120 000 ., (, ). 2007 . - , . 6 210 , ( 6 180 - 200). "" 570 000 . (450 000 . + 120 000 .). 4 220 "" , , - 74 000 . 340, . 350 , . 3, 210 340 0. 0, 360, , . 3. "" 350, 496 000 . (570 000 . - 74 000 .). 5 (, ), 0% . 2 010 ( ) , . "" 1010401 , , - 2 754 715 . [(7000 x 34,1798 /) + (72 000 x 34,9369 /)]. 4 010 "" , , , - 157 558 . (7500 . + 150 058 .). 5 - 437 533 ., . 3 0% 2006 . 6 010 "" , , - 150 058 . . 3 . 020 2, 4, 5 6 , 010, - 2 754 715, 157 558, 437 533 150 058 . 030 "" , 0% , - 445 033 . (157 558 . + 437 533 . - 150 058 .). 6 , ( ) (, ), 0% . 010, 020 030 , , . 6 , 010, 020 030. 040 . 6. "" , , . , . . . , () (, ), . 167 . - . 3 . 153 . (, ), . 1 - 3, 8 9 . 1 . 164 , ( , ). , , . 1 . 1 . 164 ( , ), , , 180- , . 9 . 165 , . , 0% , . , . 040 - 001, - 002. 010, 020 030 1, 12, 2006 ( ) 1, 04, 2007 ( ). 050 "" . 001 1010401 : - 2 - - 1 700 000 . ( 0% 2006 .); - 3 - , , - 11 000 . 2007 . -, . 169 ( -, . . 5 6 ). 002 1010403 "" : - 2 - - 1 200 000 . ( 0% 2007 .); - 3 - , , - 140 500 . ( ). 3 060 . 6 , : 001 - 11 000 ., 002 - 140 500 . 7 , (, ) , , (, ), . 1 . 164 , ( . 2 ). 10 18%. "" 010 1010405 : - 2 - - 5 000 000 .; - 3 - 900 000 . (5 000 000 . x 18%); - 5 - , 0% , , (, ), , - 15 000 . 020 2, 3 5 010: 5 000 000, 900 000 15 000 . 3 020 5, "" 030 - 885 000 . (900 000 . - 15 000 .). 8 , 2007 . (, ), 0% . 8 , 010, 020 030. 040 . "" . 8 040 001. 010, 020, 030 "" 1, 05, 2007. 050 1010401 : - 2 - - 2 200 000 . ( 0% 2007 .); - 3 - 24 000 ., . "" 2007 . 3 060 "" , . 8, - 24 000 . 9 "" , 2007 . City Consulting. . 4 . 1 . 148 ( ). , , (. 146 ), . "" 010 : - 1 - 1010812 ( (), ); - 2 (, ), . 148 , - 600 000 . 020 "" 2 010 - 600 000 . 1 , ( ), . 1 , . 010 "" , ( ) , , - 182 1 03 0 1000 01 1000 110. 020 - () - 45293570000. 030 () - 515300. "" 350 . 3, 030 . 7 360 . 3, 030 . 5, 060 . 6, 040 . 7 060 . 8 . 040 2007 . - 760 467 . [(496 000 . + 885 000 .) - (445 033 . + 11 000 . + 140 500 . + 24 000 .)]. , . .. 1- 14.06.2007





( )
E-Mail ( )
:



:
: , (" ", 2007, N 13-14)
: , , 12 . - ? (" ", 2007, N 13-14)



(C) Buhi.ru. .