Обучение: Международные стандарты финансо вой отчетности и бухгалтерского учета.
Standartu_MSFO <[email protected]> Thu, 09 Feb 2006 01:35:19 -0800
| Newsgroups | gmane.comp.mozilla.phoenix |
|---|---|
| Message-ID | <[email protected]> |
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<tr>=20
<td class=3d"shrift"><div align=3d"center"><strong><font color=3d"#49=
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=f1=f2=e0=ed=e4=e0=f0=f2=fb =f4=e8=ed=e0=ed=f1=ee=e2=ee=e9 =ee=f2=
=f7=e5=f2=ed=ee=f1=f2=e8=2e =cc=e5=e6=e4=f3=ed=e0=f0=ee=e4=ed=fb=e5 =f1=f2=
=e0=ed=e4=e0=f0=f2=fb =e1=f3=f5=e3=e0=eb=f2=e5=f0=f1=ea=ee=e3=ee=20
=f3=f7=e5=f2=e0=2e </font></strong></div></td>
</tr>
<tr>=20
<td> </td>
</tr>
<tr>=20
<td class=3d"shrift"><div align=3d"justify">=ce=e7=ed=e0=ea=ee=ec=eb=e5=
=ed=e8=e5 =f1 =ef=f0=e8=ed=f6=e8=ef=e0=ec=e8 =f4=ee=f0=ec=e8=f0=ee=e2=e0=ed=
=e8=ff=20
=f4=e8=ed=e0=ed=f1=ee=e2=ee=e9 =ee=f2=f7=e5=f2=ed=ee=f1=f2=e8 =ef=
=ee =cc=d1=d4=ce (=cc=d1=c1=d3) =e8 =f4=ee=f0=ec=e0=ec=e8 =ef=f0=e5=e4=f1=
=f2=e0=e2=eb=e5=ed=e8=ff =ee=f2=f7=e5=f2=ed=ee=f1=f2=e8=2e=20
=cf=f0=e8=ee=e1=f0=e5=f2=e5=ed=e8=e5 =ef=f0=e0=ea=f2=e8=f7=e5=f1=ea=
=e8=f5 =ed=e0=e2=fb=ea=ee=e2 =f3=f7=e5=f2=e0 =ee=f2=e4=e5=eb=fc=ed=fb=f5 =
=e2=e8=e4=ee=e2 =e0=ea=f2=e8=e2=ee=e2 =e8 =ee=e1=ff=e7=e0=f2=e5=eb=fc=f1=f2=
=e2=20
=e2 =f1=ee=ee=f2=e2=e5=f2=f1=f2=e2=e8=e8 =f1 =cc=d1=c1=d3=2e =cf=f0=
=e8=ec=e5=f0=fb =f1=ee=f1=f2=e0=e2=eb=e5=ed=e8=ff =f4=e8=ed=e0=ed=f1=ee=e2=
=fb=f5 =ee=f2=f7=e5=f2=ee=e2=2e </div></td>
</tr>
<tr>=20
<td> </td>
</tr>
<tr>=20
<td><table width=3d"100%" border=3d"2" bordercolor=3d"#499300">
<tr>=20
<td width=3d"19%"><font color=3d"#499300"><strong><span class=3d=
"shrift2">=c4=e0=f2=e0=20
=ef=f0=ee=e2=e5=e4=e5=ed=e8=ff:</span></strong></font> <=
/td>
<td width=3d"81%"><div align=3d"justify"><strong><span class=3d=
"shrift">13 - 14 =f4=e5=e2=f0=e0=eb=ff</span></strong><span class=3d"shri=
ft2">, =ef=ee 8 =e0=ea=e0=e4=e5=ec=e8=f7=e5=f1=ea=e8=f5=20
=f7=e0=f1=ee=e2 =e2 =e4=e5=ed=fc, =f1 =ef=e5=f0=e5=f0=fb=e2=
=ee=ec =ed=e0 =ee=e1=e5=e4 =e8 =ea=ee=f4=e5-=e1=f0=fd=e9=ea=2e </spa=
n></div></td>
</tr>
<tr>=20
<td class=3d"shrift2"><strong><font color=3d"#499300">=cc=e5=f1=
=f2=ee =ef=f0=ee=e2=e5=e4=e5=ed=e8=ff: </font></strong></td>
<td class=3d"shrift2">=e3=2e =cc=ee=f1=ea=e2=e0 </td>
</tr>
<tr>=20
<td class=3d"shrift2"><strong><font color=3d"#499300">=d1=f2=ee=
=e8=ec=ee=f1=f2=fc =f3=f7=e0=f1=f2=e8=ff: </font></strong></td>
<td><div align=3d"justify"><span class=3d"shrift"><strong>10 99=
9</strong>=20
=f0=f3=e1=eb=e5=e9</span><span class=3d"shrift2">, =ec=e5=f2=
=ee=e4=e8=f7=e5=f1=ea=e8=e5 =e8 =f0=e0=e7=e4=e0=f2=ee=f7=ed=fb=e5=20
=ec=e0=f2=e5=f0=e8=e0=eb=fb, =ee=e1=e5=e4=fb-=ea=ee=f4=e5-=e1=
=f0=fd=e9=ea=e8 =e2=ea=eb=fe=f7=e5=ed=fb =e2 =f1=f2=ee=e8=ec=ee=f1=f2=fc=2e=
</span></div></td>
</tr>
</table></td>
</tr>
<tr>=20
<td> </td>
</tr>
<tr>=20
<td><div align=3d"justify"><span class=3d"shrift">=ca=f3=f0=f1 =ee=f0=
=e8=e5=ed=f2=e8=f0=ee=e2=e0=ed =ed=e0 =f0=f3=ea=ee=e2=ee=e4=e8=f2=e5=eb=e5=
=e9=20
=f4=e8=ed=e0=ed=f1=ee=e2=ee-=fd=ea=ee=ed=ee=ec=e8=f7=e5=f1=ea=e8=f5=
=f1=eb=f3=e6=e1 =ee=f0=e3=e0=ed=e8=e7=e0=f6=e8=e9, =e3=eb=e0=e2=ed=fb=f5=
=e1=f3=f5=e3=e0=eb=f2=e5=f0=ee=e2, =e0 =f2=e0=ea=e6=e5=20
=e2=f1=e5=f5 =e6=e5=eb=e0=fe=f9=e8=f5 =ef=ee=eb=f3=f7=e8=f2=fc =ef=
=f0=e0=ea=f2=e8=f7=e5=f1=ea=e8=e5 =e7=ed=e0=ed=e8=ff =ef=ee =ef=f0=e8=ec=e5=
=ed=e5=ed=e8=fe =cc=d1=d4=ce</span>=2e </div></td>
</tr>
<tr>=20
<td> </td>
</tr>
<tr>=20
<td class=3d"shrift"><div align=3d"center"><strong><font color=3d"#49=
9300" size=3d"+1">=d1=ee=e4=e5=f0=e6=e0=ed=e8=e5:</font><font size=3d"+1"=
> </font></strong></div></td>
</tr>
<tr>=20
<td> </td>
</tr>
<tr>=20
<td class=3d"shrift2"><ul>
<li>=20
<div align=3d"justify"> =ce=e1=f9=e5=e5 =e7=ed=e0=ea=ee=ec=f1=f2=
=e2=ee =f1 =cc=e5=e6=e4=f3=ed=e0=f0=ee=e4=ed=fb=ec=e8 =f1=f2=e0=ed=e4=e0=f0=
=f2=e0=ec=e8=20
=f4=e8=ed=e0=ed=f1=ee=e2=ee=e9 =ee=f2=f7=e5=f2=ed=ee=f1=f2=e8=
=e8 =e1=f3=f5=e3=e0=eb=f2=e5=f0=f1=ea=ee=e3=ee =f3=f7=e5=f2=e0=2e =cf=f0=
=e8=ed=f6=e8=ef=fb =f4=ee=f0=ec=e8=f0=ee=e2=e0=ed=e8=ff=20
=f1=f2=e0=ed=e4=e0=f0=f2=ee=e2 =e8 =f1=f2=f0=f3=ea=f2=f3=f0=e0=
=f1=f2=e0=ed=e4=e0=f0=f2=ee=e2=2e =d1=e8=f1=f2=e5=ec=e0 =ed=ee=f0=ec=e0=f2=
=e8=e2=ed=fb=f5 =e4=ee=ea=f3=ec=e5=ed=f2=ee=e2=20
=d1=ee=e2=e5=f2=e0 =ef=ee =cc=d1=d4=ce: </div>
<ul>
<li>=20
<div align=3d"justify">=ce=e1=f9=e8=e5 =ef=f0=e8=ed=f6=e8=ef=
=fb (IFRS Frameworks) </div>
</li>
<li>=20
<div align=3d"justify">=cc=e5=e6=e4=f3=ed=e0=f0=ee=e4=ed=fb=
=e5 =f1=f2=e0=ed=e4=e0=f0=f2=fb =f4=e8=ed=e0=ed=f1=ee=e2=ee=e9 =ee=f2=f7=e5=
=f2=ed=ee=f1=f2=e8=20
(=cc=d1=d4=ce / IFRS) </div>
</li>
<li>=20
<div align=3d"justify">=cc=e5=e6=e4=f3=ed=e0=f0=ee=e4=ed=fb=
=e5 =f1=f2=e0=ed=e4=e0=f0=f2=fb =e1=f3=f5=e3=e0=eb=f2=e5=f0=f1=ea=ee=e3=ee=
=f3=f7=e5=f2=e0=20
(=cc=d1=c1=d3 / IAS) </div>
</li>
<li>=20
<div align=3d"justify">=c8=ed=f2=e5=f0=ef=f0=e5=f2=e0=f6=e8=
=e8 =ea =f1=f2=e0=ed=e4=e0=f0=f2=e0=ec, =e2=fb=ef=f3=f9=e5=ed=ed=fb=e5 =ca=
=ee=ec=e8=f2=e5=f2=ee=ec=20
=ef=ee =e8=ed=f2=e5=f0=ef=f0=e5=f2=e0=f6=e8=e8 =ec=e5=e6=e4=
=f3=ed=e0=f0=ee=e4=ed=ee=e9 =f4=e8=ed=e0=ed=f1=ee=e2=ee=e9 =ee=f2=f7=e5=f2=
=ed=ee=f1=f2=e8 (IFRIC) </div>
</li>
<li>=20
<div align=3d"justify">=c8=ed=f2=e5=f0=ef=f0=e5=f2=e0=f6=e8=
=e8 =ea =f1=f2=e0=ed=e4=e0=f0=f2=e0=ec =cf=ee=f1=f2=ee=ff=ed=ed=ee=e3=ee =
=ea=ee=ec=e8=f2=e5=f2=e0=20
=ef=ee =e8=ed=f2=e5=f0=ef=f0=e5=f2=e0=f6=e8=e8 (SIC) </di=
v>
</li>
<li>=20
<div align=3d"justify">=cf=f0=ee=e5=ea=f2=fb =e4=ee=ea=f3=ec=
=e5=ed=f2=ee=e2 </div>
</li>
<li>=20
<div align=3d"justify">=c4=e8=f1=ea=f3=f1=f1=e8=ee=ed=ed=fb=
=e5 =ec=e0=f2=e5=f0=e8=e0=eb=fb o =d1=ee=ee=f2=ed=ee=f8=e5=ed=e8=e5 =cc=d1=
=d4=ce=20
=e8 US GAAP </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify"> =dd=eb=e5=ec=e5=ed=f2=fb =f4=e8=ed=e0=ed=
=f1=ee=e2=ee=e9 =ee=f2=f7=e5=f2=ed=ee=f1=f2=e8 =ef=ee =cc=d1=d4=ce (=cc=d1=
=c1=d3 1,=20
=cc=d1=c1=d3 8, =cc=d1=c1=d3 10, =cc=d1=c1=d3 18): </div>
<ul>
<li>=20
<div align=3d"justify">=c1=f3=f5=e3=e0=eb=f2=e5=f0=f1=ea=e8=
=e9 =e1=e0=eb=e0=ed=f1 (Balance Sheet) </div>
</li>
<li>=20
<div align=3d"justify">=ce=f2=f7=e5=f2 =ee =ef=f0=e8=e1=fb=eb=
=ff=f5 =e8 =f3=e1=fb=f2=ea=e0=f5 (Profit&Loss Statement)=20
</div>
</li>
<li>=20
<div align=3d"justify">=ce=f2=f7=e5=f2 =ee =e4=e2=e8=e6=e5=ed=
=e8=e8 =e4=e5=ed=e5=e6=ed=fb=f5 =f1=f0=e5=e4=f1=f2=e2 (Cash Flow=20
Statement) </div>
</li>
<li>=20
<div align=3d"justify">=ce=f2=f7=e5=f2 =ee=e1 =e8=e7=ec=e5=ed=
=e5=ed=e8=e8 =f1=ee=e1=f1=f2=e2=e5=ed=ed=ee=e3=ee =ea=e0=ef=e8=f2=e0=eb=e0=
(Changes=20
of Equity Statement) </div>
</li>
<li>=20
<div align=3d"justify">=cf=f0=e8=ec=e5=f7=e0=ed=e8=ff / =cf=
=ee=ff=f1=ed=e8=f2=e5=eb=fc=ed=e0=ff =e7=e0=ef=e8=f1=ea=e0 =ea =f4=e8=ed=e0=
=ed=f1=ee=e2=ee=e9=20
=ee=f2=f7=e5=f2=ed=ee=f1=f2=e8 (Disclosures) o =d3=f7=e5=f2=
=ed=e0=ff =ef=ee=eb=e8=f2=e8=ea=e0 (Accounting Policies)=20
</div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify"> =d4=ee=f0=ec=fb =ef=f0=e5=e4=f1=f2=e0=e2=
=eb=e5=ed=e8=ff =f4=e8=ed=e0=ed=f1=ee=e2=ee=e9 =ee=f2=f7=e5=f2=ed=ee=f1=f2=
=e8 </div>
<ul>
<li>=20
<div align=3d"justify">=c1=e0=eb=e0=ed=f1 </div>
<ul>
<li>=20
<div align=3d"justify"> =d7=e8=f1=f2=fb=e5 =e0=ea=f2=e8=
=e2=fb (=e0=ea=f2=e8=e2=fb - =ee=e1=ff=e7=e0=f2=e5=eb=fc=f1=f2=e2=e0)=20
=
=3d =ca=e0=ef=e8=f2=e0=eb </div>
</li>
<li>=20
<div align=3d"justify"> =c0=ea=f2=e8=e2=fb =3d =ca=e0=ef=
=e8=f2=e0=eb + =ce=e1=ff=e7=e0=f2=e5=eb=fc=f1=f2=e2=e0 </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify">=ce=f2=f7=e5=f2 =ee =ef=f0=e8=e1=fb=eb=
=ff=f5 =e8 =f3=e1=fb=f2=ea=e0=f5 </div>
<ul>
<li>=20
<div align=3d"justify"> =cf=ee =ec=e5=f2=ee=e4=f3 =f5=e0=
=f0=e0=ea=f2=e5=f0=e0 =f0=e0=f1=f5=ee=e4=ee=e2 </div>
</li>
<li>=20
<div align=3d"justify"> =cf=ee =ec=e5=f2=ee=e4=f3 =f4=f3=
=ed=ea=f6=e8=e9 =f0=e0=f1=f5=ee=e4=ee=e2 </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify">=ce=f2=f7=e5=f2 =ee =e4=e2=e8=e6=e5=ed=
=e8=e8 =e4=e5=ed=e5=e6=ed=fb=f5 =f1=f0=e5=e4=f1=f2=e2 </div>
<ul>
<li>=20
<div align=3d"justify"> =cf=f0=ff=ec=ee=e9 =ec=e5=f2=ee=
=e4 </div>
</li>
<li>=20
<div align=3d"justify"> =ca=ee=f1=e2=e5=ed=ed=fb=e9 =ec=
=e5=f2=ee=e4 </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify">=ce=f2=f7=e5=f2 =ee=e1 =e8=e7=ec=e5=ed=
=e5=ed=e8=e8 =f1=ee=e1=f1=f2=e2=e5=ed=ed=ee=e3=ee =ea=e0=ef=e8=f2=e0=eb=e0=
</div>
<ul>
<li>=20
<div align=3d"justify"> =ce=f1=ed=ee=e2=ed=ee=e9 =ef=ee=
=e4=f5=ee=e4 ("=f2=e0=e1=eb=e8=f6=e0 =e8=e7=ec=e5=ed=e5=ed=e8=ff =f0=e5=e7=
=e5=f0=e2=ee=e2")=20
</div>
</li>
<li>=20
<div align=3d"justify"> =c0=eb=fc=f2=e5=f0=ed=e0=f2=e8=e2=
=ed=fb=e9 =ef=ee=e4=f5=ee=e4 (=e0=e3=f0=e5=e3=e8=f0=ee=e2=e0=ed=ed=fb=e9=20=
=f1 =f0=e0=f1=ea=f0=fb=f2=e8=ff=ec=e8 =e2 =cf=ee=ff=f1=
=ed=e8=f2=e5=eb=fc=ed=ee=e9 =e7=e0=ef=e8=f1=ea=e5) </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify">=cf=f0=e8=ec=e5=f0 =ea=ee=ec=ef=eb=e5=
=ea=f2=e0 =f4=ee=f0=ec =f4=e8=ed=e0=ed=f1=ee=e2=ee=e9 =ee=f2=f7=e5=f2=ed=ee=
=f1=f2=e8=20
</div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify"> =d2=f0=e5=e1=ee=e2=e0=ed=e8=ff =cc=d1=d4=
=ce =ef=f0=e8 =f4=ee=f0=ec=e8=f0=ee=e2=e0=ed=e8=e8 =f4=e8=ed=e0=ed=f1=ee=e2=
=ee=e9 =ee=f2=f7=e5=f2=ed=ee=f1=f2=e8=20
=ef=ee =ec=e5=e6=e4=f3=ed=e0=f0=ee=e4=ed=fb=ec =f1=f2=e0=ed=e4=
=e0=f0=f2=e0=ec =e2=ef=e5=f0=e2=fb=e5=2e =cc=d1=d4=ce 1 </div>
</li>
<li>=20
<div align=3d"justify"> =d3=f7=e5=f2 =ee=f2=e4=e5=eb=fc=ed=fb=f5=
=e2=e8=e4=ee=e2 =e0=ea=f2=e8=e2=ee=e2 =e8 =ee=e1=ff=e7=e0=f2=e5=eb=fc=f1=
=f2=e2 </div>
<ul>
<li>=20
<div align=3d"justify">=ce=e1=f9=e8=e5 =ef=f0=e8=ed=f6=e8=ef=
=fb =f3=f7=e5=f2=e0 </div>
</li>
<li>=20
<div align=3d"justify">=cf=ee=f0=ff=e4=ee=ea =ef=f0=e8=e7=ed=
=e0=ed=e8=ff =e8 =ee=f6=e5=ed=ea=e8 =ee=f2=e4=e5=eb=fc=ed=fb=f5 =e2=e8=e4=
=ee=e2=20
=e0=ea=f2=e8=e2=ee=e2 =e8 =ee=e1=ff=e7=e0=f2=e5=eb=fc=f1=f2=
=e2 </div>
</li>
<li>=20
<div align=3d"justify">=d1=f0=e0=e2=ed=e5=ed=e8=e5 =f1 =f0=ee=
=f1=f1=e8=e9=f1=ea=e8=ec=e8 =f1=f2=e0=ed=e4=e0=f0=f2=e0=ec=e8 =e1=f3=f5=e3=
=e0=eb=f2=e5=f0=f1=ea=ee=e3=ee=20
=f3=f7=e5=f2=e0 </div>
</li>
<li>=20
<div align=3d"justify">=cf=ee=f0=ff=e4=ee=ea =f0=e0=f1=ea=f0=
=fb=f2=e8=ff =e8=ed=f4=ee=f0=ec=e0=f6=e8=e8 =ee=e1 =ee=f2=e4=e5=eb=fc=ed=fb=
=f5 =e2=e8=e4=e0=f5=20
=e0=ea=f2=e8=e2=ee=e2 =e8 =ee=e1=ff=e7=e0=f2=e5=eb=fc=f1=f2=
=e2 =e2 =ef=ee=ff=f1=ed=e8=f2=e5=eb=fc=ed=ee=e9 =e7=e0=ef=e8=f1=ea=e5 </d=
iv>
</li>
<li>=20
<div align=3d"justify">=d3=f7=e5=f2 =e2=ed=e5=ee=e1=ee=f0=ee=
=f2=ed=fb=f5 =e0=ea=f2=e8=e2=ee=e2 </div>
<ul>
<li>=20
<div align=3d"justify"> =ce=f1=ed=ee=e2=ed=fb=e5 =f1=f0=
=e5=e4=f1=f2=e2=e0, =e8=ed=e2=e5=f1=f2=e8=f6=e8=ee=ed=ed=e0=ff =f1=ee=e1=f1=
=f2=e2=e5=ed=ed=ee=f1=f2=fc=20
=e8 =e2=ed=e5=ee=e1=ee=f0=ee=f2=ed=fb=e5 =e0=ea=f2=e8=
=e2=fb, =ef=f0=e5=e4=ed=e0=e7=ed=e0=f7=e5=ed=ed=fb=e5 =e4=eb=ff =ef=f0=ee=
=e4=e0=e6=e8 (=cc=d1=c1=d3 16,=20
=cc=d1=c1=d3 40, =cc=d1=d4=ce 5) </div>
</li>
<li>=20
<div align=3d"justify"> =d3=f7=e5=f2 =ed=e5=ec=e0=f2=e5=
=f0=e8=e0=eb=fc=ed=fb=f5 =e0=ea=f2=e8=e2=ee=e2 (=cc=d1=c1=d3 38)=20
</div>
</li>
<li>=20
<div align=3d"justify"> =c0=ec=ee=f0=f2=e8=e7=e0=f6=e8=ff=
=e2=ed=e5=ee=e1=ee=f0=ee=f2=ed=fb=f5 =e0=ea=f2=e8=e2=ee=e2 </div>
</li>
<li>=20
<div align=3d"justify"> =cf=e5=f0=e5=ee=f6=e5=ed=ea=e0 =
/ =ce=e1=e5=f1=f6=e5=ed=e5=ed=e8=e5 =e2=ed=e5=ee=e1=ee=f0=ee=f2=ed=fb=f5=20=
=e0=ea=f2=e8=e2=ee=e2 (=cc=d1=c1=d3 36) </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify">=d3=f7=e5=f2 =e7=e0=ef=e0=f1=ee=e2 (=
=cc=d1=c1=d3 2) </div>
<ul>
<li>=20
<div align=3d"justify"> =cf=e5=f0=e2=ee=ed=e0=f7=e0=eb=fc=
=ed=e0=ff =ee=f6=e5=ed=ea=e0 </div>
</li>
<li>=20
<div align=3d"justify"> =c4=e0=eb=fc=ed=e5=e9=f8=e0=ff =
=ef=e5=f0=e5=ee=f6=e5=ed=ea=e0 =e7=e0=ef=e0=f1=ee=e2 (=cc=d1=c1=d3 36)=20=
</div>
</li>
<li>=20
<div align=3d"justify"> =d1=ef=e8=f1=e0=ed=e8=e5 =ef=f0=
=e8 =ef=f0=ee=e4=e0=e6=e5 =e8 =e2=fb=e1=fb=f2=e8=e8 =e7=e0=ef=e0=f1=ee=e2=
=20
</div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify">=d0=e0=f1=f7=e5=f2=fb =f1 =e4=e5=e1=e8=
=f2=ee=f0=e0=ec=e8 =e8 =ea=f0=e5=e4=e8=f2=ee=f0=e0=ec=e8 </div>
</li>
<li>=20
<div align=3d"justify">=d3=f7=e5=f2 =e7=e0=e9=ec=ee=e2 =e8 =
=ea=f0=e5=e4=e8=f2=ee=e2 (=cc=d1=c1=d3 23) </div>
</li>
<li>=20
<div align=3d"justify">=c2=fb=f0=f3=f7=ea=e0 =e8 =ed=e0=eb=ee=
=e3 =ed=e0 =ef=f0=e8=e1=fb=eb=fc </div>
<ul>
<li>=20
<div align=3d"justify"> =c2=fb=f0=f3=f7=ea=e0 (=cc=d1=c1=
=d3 18) </div>
</li>
<li>=20
<div align=3d"justify"> =d3=f7=e5=f2 =ea=f3=f0=f1=ee=e2=
=fb=f5 =f0=e0=e7=ed=e8=f6 (=cc=d1=c1=d3 21) </div>
</li>
<li>=20
<div align=3d"justify"> =d7=e8=f1=f2=e0=ff =ef=f0=e8=e1=
=fb=eb=fc / =f3=e1=fb=f2=ee=ea =e7=e0 =ee=f2=f7=e5=f2=ed=fb=e9 =ef=e5=f0=e8=
=ee=e4=20
(=cc=d1=c1=d3 8) </div>
</li>
<li>=20
<div align=3d"justify"> =d3=f7=e5=f2 =ed=e0=eb=ee=e3=e0=
=ed=e0 =ef=f0=e8=e1=fb=eb=fc (=cc=d1=c1=d3 12) </div>
</li>
<li>=20
<div align=3d"justify"> =d0=e0=f1=ea=f0=fb=f2=e8=e5 =e8=
=ed=f4=ee=f0=ec=e0=f6=e8=e8 =ee =f1=ee=e1=fb=f2=e8=ff=f5, =ef=f0=ee=e8=f1=
=f8=e5=e4=f8=e8=f5=20
=ef=ee=f1=eb=e5 =ee=f2=f7=e5=f2=ed=ee=e9 =e4=e0=f2=fb=
(=cc=d1=c1=d3 10) </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify">=ca=e0=ef=e8=f2=e0=eb =e8 =d0=e5=e7=e5=
=f0=e2=fb (=cc=d1=c1=d3 37) </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify"> =cf=f0=e8=ec=e5=f0=fb =f1=ee=f1=f2=e0=e2=
=eb=e5=ed=e8=ff =f4=e8=ed=e0=ed=f1=ee=e2=fb=f5 =ee=f2=f7=e5=f2=ee=e2 =e2 =
=f1=ee=ee=f2=e2=e5=f2=f1=f2=e2=e8=e8=20
=f1 =cc=d1=d4=ce </div>
<ul>
<li>=20
<div align=3d"justify">=cf=f0=e8=ec=e5=f0 1: =cf=f0=ee=e8=e7=
=e2=ee=e4=f1=f2=e2=e5=ed=ed=e0=ff =ea=ee=ec=ef=e0=ed=e8=ff </div>
</li>
<li>=20
<div align=3d"justify">=cf=f0=e8=ec=e5=f0 2: =d2=ee=f0=e3=ee=
=e2=ee-=f1=e1=fb=f2=ee=e2=e0=ff =ea=ee=ec=ef=e0=ed=e8=ff </div>
</li>
</ul>
</li>
<li>=20
<div align=3d"justify"> =cf=f0=e8=ed=f6=e8=ef=fb =e8 =ef=f0=e0=ea=
=f2=e8=f7=e5=f1=ea=e8=e5 =ef=ee=e4=f5=ee=e4=fb =ea =f2=f0=e0=ed=f1=f4=ee=f0=
=ec=e0=f6=e8=e8=20
=f0=ee=f1=f1=e8=e9=f1=ea=ee=e9 =e1=f3=f5=e3=e0=eb=f2=e5=f0=f1=
=ea=ee=e9 =ee=f2=f7=e5=f2=ed=ee=f1=f2=e8 =e2 =f4=e8=ed=e0=ed=f1=ee=e2=fb=e5=
=ee=f2=f7=e5=f2=fb =ef=ee =cc=d1=d4=ce </div>
<ul>
<li>=20
<div align=3d"justify">=d4=ee=f0=ec=e8=f0=ee=e2=e0=ed=e8=e5=
=f0=e0=e1=ee=f7=e5=e3=ee =ef=eb=e0=ed=e0 =f1=f7=e5=f2=ee=e2 </div>
</li>
<li>=20
<div align=3d"justify">=d2=f0=e0=ed=f1=f4=ee=f0=ec=e0=f6=e8=
=ff =ee=e1=ee=f0=ee=f2=ed=ee=e3=ee =e1=e0=eb=e0=ed=f1=e0 </div>
</li>
<li>=20
<div align=3d"justify">=cf=ee=f0=ff=e4=ee=ea =f3=f7=e5=f2=e0=
=ea=ee=f0=f0=e5=ea=f2=e8=f0=ee=e2=ee=ea =ef=f0=e8 =ef=f0=ee=e2=e5=e4=e5=ed=
=e8=e8=20
=f2=f0=e0=ed=f1=f4=ee=f0=ec=e0=f6=e8=e8 =ee=e1=ee=f0=ee=f2=
=ed=ee=e3=ee =e1=e0=eb=e0=ed=f1=e0 </div>
</li>
<li>=20
<div align=3d"justify">=cf=f0=e8=ec=e5=f0 =f2=f0=e0=ed=f1=f4=
=ee=f0=ec=e0=f6=e8=e8 =e8 =f4=ee=f0=ec=e8=f0=ee=e2=e0=ed=e8=ff =f4=e8=ed=e0=
=ed=f1=ee=e2=fb=f5=20
=ee=f2=f7=e5=f2=ee=e2 =e2 =f1=ee=ee=f2=e2=e5=f2=f1=f2=e2=e8=
=e8 =f1 =cc=d1=d4=ce =e4=eb=ff =f2=ee=f0=e3=ee=e2=ee-=f1=e1=fb=f2=ee=e2=ee=
=e9 =ea=ee=ec=ef=e0=ed=e8=e8 </div>
</li>
</ul>
</li>
</ul></td>
</tr>
<tr>=20
<td class=3d"shrift"><strong><font color=3d"#499300">=cf=ee =e2=ee=ef=
=f0=ee=f1=e0=ec =f0=e5=e3=e8=f1=f2=f0=e0=f6=e8=e8 =ee=e1=f0=e0=f9=e0=e9=f2=
=e5=f1=fc=20
=ef=ee =f2=e5=eb:</font></strong> (495) 235-12-35, (495) 792-2122 &=
nbsp;</td>
</tr>
</table>
<P class=3d"fon">dlP3T =20
</body>
</html>