HWP Document File V3.00 7R":Й'Й' мЧХ╖┘4пввЙеб╤бдє пб╨ЧЛ╒ОG)cccc ╖Х4впЙвбеб╤єд бпЧ╨AЛв├w╡AЛв├IЯбпЧ╨AЛв├1997eС 8й╢ 13й╖ Боa╢й╖, 17бп 20ЕжьWmpTчu~ю╟~i%Vb В╒ZZР-V4ЦЕ0Л└Н,ёбСЩ(6-дC═2lКдO 9ў пЦмб/╟ўV С■nк╪+№tЖ▀║PVg▒tJЯТ2ыё╒ТC┬ДCЙэ┘,YБ╓╦пЦмЦJд╒ФR╟хX f I╣ЄиШ++█л ЕдШэ'YvqН`g/& С╛dOЛ┘╢чh Йа=1█Яfk Щац╤В6 d!hч├1[ЙCY jйМ┘юз#L:ЖНа╙Kb╢B-─О√/Kc╢нZ╚APрП╔d-ФEPы7c╢v-ф$ш▒╟tge╘^н╗WAЎe║│ж┤}╣о].ВоИ┘К┤╟╚%ш°J▌YyЭлН┘Ю╨╬Ъо\хЫЭлt+W∙жCч*яSоЄM╟-╖Ж∙╩}╜щ86KAqпSNцQkДЙEPH:х╘є(В▓зЭr■Х╓┘$ВЮЩu╩∙kЧ╓г┌ц?хЬоЕ,}ё)чBн│Y ъо:х№о╓┘l╩ rtNhWN8РУ│Tk2  ╣№y╣фвьК╞ВИ ▐РыAз ·Цw╚╡╩лБ$ВZ*З\√\И╘Ы╞┼<▐┤╫Ў"╚Яw1яAз ·Цўb▐*пТjй╝Ш╖╧еБ`e{Н║ГЎ6┌лm┬^эгю-╥)ы╖-к|й║!4фu?'k Йаъ\═,ц12Amn┌K╗аЕ )_w/+A!╧и;╦r╩z╩:с6ВvН║ўЛЪc╪ ·l╬и╗L{BAsKtПСE╨ егюч╡│Ь eгюЛ┌╜▓ ·и|╘╜2  qxp<З9 Ю┘ Ч╩╟─МЕЗ╙Z▒(<│O ╣·bIxfп╩%шdUxцJЛf┴<В>_ЮYмЭjпАWf╓╩y░│╟C иV~eц4QЙ=i}efОВЭ-╪щйХC∙ы7J.IфВjхN╧4QЙ=iэЇфh!Йаа╜╙│E╥╠Т rvzЮ╙юe!и:W3Л┘g%и═▌щ j┤$хыюe'(фщЇdY4╟p┤ги╙│_{°,В>Ы╙щ)╙Ю╨I╨▄▌cdЇBiзчyэмВД▓N╧Eэ^╙·и╝╙╙аЭх"h┼вNOЯ╩%шЛ%ЭЮ^-ФG╨╔кN╧Jн╔╙ ·|yззX; ц1oн|Лр╓ иVОyзЙH$шIk╠ЫгЕ$ВВЎШwЛдЩ%4фМyЯ╙юe!и:W3KqВ┌▄1oP╗аН )_w/;A!O╠Ыe╤├A╨ОвШw┐ЎЁY}6'ц-╙Ю╨I╨▄▌cdЇBi╠√╝vVABY╠{Q╗╫4В>*Пy┤│\нXєЎiб\В╛XєЎjб<ВNV┼╝+╡&O'шєх1o▒v▓Ш┤ъ)A╡rkбЮЇд╡╡PO ┌[ їАа!gkбЮTЭлЩе8Amю╓B= H╩╫▌╦NP╚╙Zизэ(j-╘SВ>Ы╙Zиз═-╤=F6A/Ф╢ъ)ABYkбЮЇQykбЮ┤bQkбЮЇ┼Т╓B= шdUkбЮЇ∙Є╓B=p2x╔чw]f-╠ ╚яz╔ўiеB6Ы╒0╫я·Шf}░бА№░И (rч╖цW╩Ає@O8║hквRv░╢и\°VSч░╕▒╕┤▄ GB└юz`єvаn'P╛ Ш╡GўXУ&,ў8a]}IRCУ!$[@с¤у/P▀ЁбцЭ ,DЇВ#]mo∙▒е╪№и@9}+Gб▀Е╩>ДЫG√K╒ыЯЄ░'nЦчn┼4╜█o▐OЄ2╟GT1аэg╝tY╒P`С3еPИдk(№ФюШН┐q&5╘!H▓( т=4БuAI╕Є▒y#█B'Н,╟@т√ █│ё#┤йЗЁЮ`╔LUх7■КЄьCёYё·ePв■V╧╩╧R72В─▀c{╨ЎiйzП╥┘ ^9╪╓MЄ┴k∙╦щk∙ВjyшLЇ°ДSфtЕдt╬yф╫╦б∙(║[5ЁИ%▒ФЦ─оw╣НЛ оЧ╟j░LaєЙ>В,c╣∙╖ЙlaTжF╥U╢>бhдЄ╗f$Kм,═QR¤aЕмЧZ''█Dj]<Гэ└Fт??п8╧еЙ╘JЕ¤▌▒x╞ъj╞w(к<о╬9T=вВьёNзRЎыв╒вYР X-пЛГ▓ :чx]MЕHжшуsл╔╥ТGЪ├gг√Єy\╞UZ{d>В2Jъ=фIO[Ю}/╪┬GЦщMУ+гI▀3Оа└ .тz│як<ХЙвH╒бг║}_║╓эм■нxв─G╔qь√э Ў╦ПД█_b%Ъ╜W√┬'╧╨яб&бZBг>Мtх@(V[FSq╜j!"Se°D Т8*∙Ёяр ╓╜щ?ЯЙє╤Оў4Ў2bOы█[ЖYЙпзQх▌RЁ∙TFХbм -Ф·╚cиЪ=A~"sвсkViЙp_╕-╪╧╟t6╫^╘╪)ю \зfkШЪ╝~'=s═nа!╪PT■b wpk>pЕ╩Єє@O8║hк╢-╓╓ХлгЎu╘0о.m7╟В└С░╗╪╝и█ ФяfэIТ-╒°╥╛Фh#7g∙p-p│ЭDпП┼зН]╤ ╝ЪRNN╫■ФСYТ├чWYй°U║┤Мт/+█ЗыБЁK┴Г¤~Мv5FMЯJК6>ЯrdТO¤ СўЯЎ  ╗nЮЎ7╢┤╜v╡=zБП░МSйхм32Оа3 2.ю°BL╠$M┌╞╩Lс!╙ЗМ}hзeЬ rФqAv┐d╔·8^╩╕ 3kб$э╟%3Пч1╙ГТxP6g╦NеXАы0l·Э@─4╗БЖ|`CP]°ЛБ▄y└н∙└Х2р|╨О.ЪкАm╦А╡╡@х*└╖░пnм.m7╟В└С░╗╪╝и█ ФяfэQT8╔аNО°│═Y ЯэИ∙q│╜гп┐╟6ЦОФ╢┤ХфЁ5!)∙U:t╥э├ в▌с■шА╤WB?Є!|6┌═G[J%A:╙Ь┼GРLzПфDDcл:t5!┬ЮТVеeрЙм╣ХР─PAHЎF┤{KK░ЯПш╝TC:{тц,~эЄA з1╩G`╞Е▓/ЛПаЬT<,]Cy┼Є ╫'ё╥#╪uєt░▀,>╞K╢A═ЎЛi|Юх╚$╧вт┐┤~x H╣Z║B/я=▐╟GX╞i╒Г>В22■/й╒╜▓сяе░MW▒g▓vn ЯЗY3I│■▌Мф■_`д9|6|p П∙и╩╩дА g%лЁУс╔{БН╘└▓VБZW║Хш{┴╛Ы╔╬$'╛iз╬╥√i |р▌wо╢G/°Q▀▐2╠■+m√6К¤G]┐ л1╩√3т╓Дd.п╓ЦЎ']є╚ГtЁС▄|╘Ф1+Є┴ф2╪  еA═╟▓°╙шO╘ч|>ЧR╔ЧоD2·>цlO3О ╔kz╞╪Xo╩R0П║°тХї}щмUНDТ╟~3xц╨ё>^5з\8\&Т╕У╓T1*Р> ф@Ржl7є З░Q╪OЯ+╙RШ■╢иN9╪╓M╛,sэд1ыNY╡ЕA╩┤є╨Яўе0=!@Н]/~Ш┬ЇDў╜SєЖy╧ў,V╪={Ф{Ўд~╧G╤фСR╛guz╩ўмNП╛д4╟35WЖ┼sAъўмц┼Ё`╟┴2╧QетуVУD<лТ╧32ъЮ ГтyHfёьM▄│Е3;n╓╜CrM_░╣q@╣k▐%▐╒%Вю?л&ўN9в,сG░ыцi┼e°Ъ$З░╒Rи,╤╪╥Ў┌╒ЎшЕR╬b.гзХикєс,s╟ИЙ8KЇ╡╪к▌°SКY╫%`╪Ї;БИ hv ∙└Жа║Ё╣єА[єБ+┤┘∙ а'] 4U█ЦkkБ╩UАo5`_▄X\┌ nОБ#!`w=░y;P╖(▀╠┌3Y╕[*О╜╠Ъ%ЎнJd;Д╖╗л─w╘tй│JфУ*{\Їбo└ЗЁ j║}Pr╟pdRё╟_йвс∙J\│─W╙M.*r9Oвr/Х}Ь═]F▒]Bl7(l╧R╪╛┘▐╤ў%╪nрf;гЫNb{З┬Ўl╒╖█SPяНВ║P"48дх▌█ЙЩ█ ▀Ея╛GNw╝Ыу┐RЦ┌ЄЛ·<├ЦIъ}ХШ╣,1╞ ╞├R(.╘тц▓─╟3_~"lУt-.ЎEwд╨Ув{6O╤ї╛/я5)2дшЬpЬ:Юaх*─тБFдe╧И╣#∙▒Ї╦z%Ю!dUя &Aў 7ц9чLВИ%┴OО°│╬┤Яq!Р═3=(i21Пbж%u #С25╚╪ГкDSд E·ЪйA╞dК4S(Г,╢╪╘ cВЫdLPйщA╞5Ш┤├$╚Ша█&A╞]цмГмc)╤СHО[╒б[╤GтOпK└░ шw╨ьЄБ @uр/rч╖цW╩Ає@O8║hк╢-╓╓Хл▀j└╛╕▒╕┤▄ GB└юz`єvаn'P╛ Ш╡'yгaШцяH~,@¤Ф┬мй йz_0 2$шЬIР▒pкСРij0єЩщA╔3ЪA█ъ1C╠Їа/хACж{PХh╓AЖu╨5SГМ=╚iжPYl▒йA╞65╚ШаR╙ГМ j0 2&hЗIР1A╖MВМ ║╠YY╟Rв#С╖кC╖вП─Я^ЧАa╨я".а┘ 4ф Аъ"└_ ф╬n═оФч+АЮpt)╨Tl[мн*W╛╒А}pc=pi#0╕ 8ОДА▌ї└цэ@▌Nа|0kOЄF├0═▀С№XА ,D)╠Ъ┌РкўУ CВ╬ЩлQз ЩжF3ЯЩФ<г┤н3─L·R4djР▒UЙfdX]35╚╪ГLСf eР┼ЫdL╨aSГМ *5=╚ШаУ cВvШt█$╚Ша╦Ьu╨МxJlЙф╕U║¤╛°╙ы0l·Э@─4╗БЖ|`CP]°ЛБ▄y└н∙└Х2р|╨О.¤Ўл6О*╜ ╓q Gд%°У╣ \╓4Ш╪qь$wBL*░б╜@сp╫иLЪ%q█ДM╨)И▒И║Ў▐ЭТЛ├┬╒!~f7Р├S▒▐┘НпТS]юZ╥uP[д^%6jT╘Ъ╓аф".эў╜╖у¤уufЭЎЁМьЭyя{▀{є╜▀ў√~xсn`╦:рб√А╒┌z`╓├└┘GБўЯF7o└Ю░│xr+╨╓м╪,|╬¤аq╔2ЯЫлaой┐Щ╡zв+┘ Щ╫4шЩPVO▄okEraК╗жа-<▓┐┌∙У╒№ЕшFЯXл·)м}е~╛─Ъ9мaўАЖёШЖ8a╠$╘ajcu>C9Н6W·L╚Чк=!O╡jPw.e╛тй3гЎИuД9.ы╚█vGд+YЗvъ;ЧяЗн#AИС╬H:│bЯ╤[Яў└^(╣пў├ЭCк UX~иб▓uк5┤╫Йв·=Ь*~?lST┌TTjш╧╒╦и╨UЕQ∙{■HК╩l╣°┘t▒_╞#!..║ы`┘╓АСцш╬FЬц)x/▌Б rГ╠ХтХ╨>fN╔ХN-ё║Uя╠йU{PХй▐r=F╓_Y■СD▓╝\р№Г└аєb╒I└E_зЮ(╔х╖>°%Єй╓ohО╢ы╓V╧юCт╕ вБюXN '~ш╜1▀▐Шoчw╒╬Ouэ[╪$гzb<╢иЙi╪╬tf┘╖>ЬгRпgЇФ■ЩнДmИхУцn─JмЦ>WbН№m╩╧╤DOъ}U■╖e╥Ьzж-Юk%╠,Й┘▐▄`Ыё ЮF'▌wb╢╙8^▌щ┤Igї▓ ▒bfп\; +kЎJъ█Ю┼[бфк% Ц'=ХbtиС╫ylPRо+2Z╜!К│9и'°╫┌cжBv┤╫C╤мxgQS{\МиЭYA▓ПJїр└ї█F║╢╔Й?dSш ╞╦╞Ї╣A36ув▌1*║Нм Fм│Ol╔■'>+║LvКG╓.р┬ї▐y╙╗~~+EыЫ Щ╥w %ш·ц тC╗╠bеЇf▄ЕGи╒J |╠Lэ=YG)ъos>7╖┐zЛвZ∙┬6_║БЩ*D\R=h╖ыVиyf╝0шmое e╫,═▀NЗєо╖¤№.╒ЎЧm╩ПЬЩ■є/S  9╡Й{Ї╢e╛єж╥\■[╨█6▄┬7╖╨%IЦzёV;╨W╗М■TЧЪВ║ь└Л╖■╤МВ├№░ъЪ5є┼[oX7йku-n}ёVvVц░V:|sIЗ3е├7ЧTpxХuJл0ъj9ъФVa╘,9ъW_н0j╢їлпV┼з@[j╦к:╤а.;а-н ъЪ5S[Z)╘╡╕U[к▄Х8ФшAыmХцв.;╨z[е╣иk╓╠╓█*═E]Л[[oл4╫LЮk█эХцв.;░эЎJsQ╫мЩ█nп4u-n▌v{е╣от╣Ў]okЪ═w>ЖS∙╝с╟Ь─]Ы╘х╝Ц№Vm▌рп√ь^кнAbъБ┐ё╦┴╫8╕U═(№злЬ nЦ;°Я═"aIХлЇ3╣D∙■1┘─у CY╬▒7╙uTyLё>йAЦЯ$ЛJv▐гc[Иy`ЫgнДvЎъb)·╫│~ьYК║г┌▌Вr═ГСУтдї`ю┴d┬г[&>X┼1╒╨"▒Ї_═╠ё▒'EЭ┐HЎ░,*л*┐Y`Х█╣╣╔y╬B2n│hrъМ9╝{└░┼ц¤%)│Жу=,,Edр└╜/Сd# ╢╓p&mRh╬%I╖в╙▐эЮ╣!E▄Ё@5s├Ы│nX-ўєг<╗+╞-чw#iїq]7Nrф:FE╞╚▌Т·~ХК╔Ж9~рkУ║╬л╦iMVунЛ¤№*) `┼╟YЯ╛ш┐╧╢/┐ ╕g \ ╠[Ь┐°а8╤╝╒ ╝╝xсn`╦:рб√А╒┌z`╓├└┘GБўЯF7o└Ю░│xr+╨╓м╪,|О&▀хмл╥п№ж╥ы∙л╛?ч)jbm4╕cU-¤/╗ца5;Kбю╒╧Ju№∙║чхч0?pЮ>Ьзrж√JС┐╣5цоУ▌|х═ц╓╟ч>x░┤ЛZё▐<`N├д.хЭЬСCvYьР^╕Y9,щкбоўц=PK║И╫щz╡fn═ √NЙCъЪ[єj═ё╣У║jиы╜yп╓╠iШAуJFA*Q[iЕ╘5╖F╘VZ!u╜7O╘VZaаР╙'ЬШцQщ╝╓я▌6~!┐QDNВSyCT:_ў│└╡о├Л j ▓№┬*ёўЭj ╨l ┌╜Фp╧╧┼TH╚(е╦л +∙VлG├юC■=ы╦шo▐╝│┬=╨Т╧\В-"дU╙T╣cT╧╟№▌/║л6¤9ЖTрЁ│А{╨▌Dъpен╩mU╙╚ЛЧЙFт) я° Ї Юiд(╨Ок+hМh■п4R8═╕с█:═М8cD)п╚#Л╛Nл┐-Щ&ЩMЫ╩4З;л╤шЫdn№▓a▀ЛVqp?Йў?SЧ│3∙сЦК■∙╝'"VЪУДO}╓!cxKLМh╪Ь QЯ┘mе№еI;Є▓╩Ei1н╛ъШЛхеbо6·?;РЬК╟ж┌бХM∙ф^х=8йhтПя┬ ╟э ╨╨╒cэ╔ЕE">$║═sР!S▄╞╨ Тt╙S]=ё╫Ц╙~ъъ9Э╢ўЛwуy╒Q╗т`ig3'Х╖BЛЄе▐ #Шз╙вЫ}$┘╩k°$╔■в╘>яQ▐°╔БєщtчР╪gЇ╓_1ЭгЄnZPRВXщЫыOs¤жП╘5Й┴хйЙYF^ХПи▐хРт√х┤K\С/?я?·yv▓y Кї ╘Uq'?/QЧОsгmыJ▐:Dэ╝ё╥4je═^ ╣░uTМ╔Эvю╤КЦ┐ ;▒Э■?GЗ╨gИМя╟&z┌Жg╤ОзшяOйПЯЯж6 ы▒[▒Q┌╓AС°чгуАг(╕╬^2Tg▐жъ4Еєu┐╘}Й.2~дР~╣KSF8░ ;/nк╢-╩/8ЗЯ\╧ПZQ■бч╒UЮ~^ь╝╪|╤ ╓░їФ5▀I\╠╣ э=Ь:lЗ·╓R{ёБХеN╣╚Ъ,а B(Ч,ТD╤vЄ~:э(x}ШЕR(fD┼PaVeУK █ЩЭРI ЮСФ!$╡V3Тb7°CТ▄Pф╓п№k┤ў|Уиf\8(┤_НXAw3B{5┬╨a╛ЇB*є.[6+иП ║&qo`[БP]ТИФ├лєUаx║─7SЙH8└ ╓уJ╖;КЬ└9,+ k:K _=Ke!Dў│RЦ╕ЗВ°}*╧Ry╔╖ьWv\TB∙6+zWХгЗи╠t╩▐┐а╤▀СE╟▒ъъ1┬ьэi*A\ЮЮС>w1lqА╓7╝{@=д@╜gрла╝№;>╨уeы╜╪\В╝? r■╗ЩЛ╕╒│√Р┌#▄Jъ├ + Л┐╓удтТld je[#}МЮ─ыъЩ√xt1№j$l^рП┐dон┘Е╧~]┼%цG┐л╢v│▄ш╬kk<ўMt│pыЧЁdф╤╨│/П■|м╬НQЭ~╫%║Ф╠ф╒┌УЭ'#┐1сLnФЩ|╢Y$6FН┤╩Gq▄ИЖ·╕░ █H╫6Y1│Ч√╣ШЛС╬╚Ц#═ЄB╖═▒vЫ╣uойЯ_·=╓н'+H4┬╚ЄИRo<Ъ-Х ├Й▀yЬСтЛT(лс╙0│hn░|4{5ЕЮ╚ ~эq1B+╔мд║!╞hфрё<E7H ЇI■ы ▀vм[нwA╔z╒w╓╥1*2К╗J}yОТy{IОЪMuоЪ9jы┼Q&┐u¤┬┘ЧУг|└╒ №╜╪Tвўqюy┐ =ШLZдЧ1^l<▄Ы#NuwтnСЯВIjе$й m>чъT┐БB╟в№cmЄёBл'Py2Єо}ж╠nУок?╣ЮБDh°pJieu╚jСЗм:d╬4╬скEЎwСm3AJ,?KPєХ█р▀╠цЄ.V▄рuЛ/є{Бх╚█╝JnєзrЫ №─ └-╬╓:Y═э]Є8ълr nW|U&=╛Х▀rўу╤╟$=nиfщё═Ы|l╣ЧНЪlуL&№2Ъ%`N¤")-;"П┘цр▐УvF?xМЯ{ЧЇ(╤╔Ф` wPe2г\ЩxМ)XК:╥3Ио=qnTf1|.-kYQе!╞Iо!J░▓x6bЭ}bЯ╤[GыбZЁ╟ЮйД\▄Фз╓g┘лБЇ5@ u@x>░Э4су┤9ў,ВKSu`Jкh╛┘n╝mп7+W zpуfт╓OkЁ`2їJ┬-┬щЦ;LUб-lb2╙у▒EMzжЙа.2AR]=у▒╕-AЫЧ. Ы╕┼▒\Г╒di┘+щ<╞в╟x9DPeя ъ<ЗzКз╬М┌#╓С":ь'√д╒╟йє╜░`╔&╧ЗУ╬dn▓бивhN>╛ЭWЧcЬбZ╘Z}╣р,▀Q}█─>оЕ\.зE╒РEqАnб=Ю3Г╡Ш┐ -є╠и┐%(·;▌НY▄·}ТУ╗;wЛ2ж+з1╥СЭ╓вGйп m╗╢╔ъ√┼PБМ╕╬Є╔N┘I▓$uЦЇядг└Yu╕Ьt>ЁЩO_B╥iаbыE·4щl*+A╡М'bЁdф"ъ4#┬╚Ь [ЗX╤X¤V.lї▒МWBЭZОiГи├Q7F6┤пШHВ(ш%jКfї╚└;м▒VaНTNН`u$¤ўг╩┐x╖#[ч>_┬[ЕU>ГЇ{╙9VЮc^2┼ЛНз│Й'GХ╥R├╬=!:u▄oє9сt┌Lщ/qжйУЖaЛ:"П┘·)ГЄ╥М▓╒ё▒╬ИЮшJ╢s~ї╞йь│$P╩зЇ№%╠пf:· ╥═╙∙ї9Є╦-+▄·=hя╦р┬├,O$(WъfФSФУsK╠I╬|Нкv√╪Х╙ф┐%G╕эй·%ф│┤°ф│U╙|цо╔/╖xpсJ-Ч├╟$щ▒░I$6Fї─xМ5{DС╤аg`fїa ╞╦щuеBX╟GПК¤tf╪/Hm8gВPV├зaеQD\Ют║-"б░░Н┤9hЎ^9rГ╝6й|8╚^ дп·п┬єБэ А╟oюYЧєЦчя>иN4o5/п^╕╪▓xш>`їА╢Шї0pЎQр¤'А╤ └░'ьlЮ▄ ┤u+v Я╦/рТ?Б╔╜╣|╙>є6@yЫ┐╪до▓#ц4√{бз*t Бa╬М╒XэEm╙ья╬■ХNk%mю╝ьfс╓╧╙y▒Q╦*еЇмд[d,╗1OыAшйоЮёX▄fBчГт┬&~sК└┬█п╠█╫бP~║7Dc°Шкйхe`Ъ°+UАiтw)ПЧ╨┤ьч╪M E№k░╞'ё/Я&■rтў└пn&n¤X№2╕pj╙etХwY|Р╩>┌Ne@МtF╢─Xїs)╤З∙╔╩Ъ╜%╓t0╥\nж ─.5R▒|╜рА·Ъ]8їык;:-Ъ8ўиз нtгo╜А·~;!▀■%а▐44аїXТ┐3-Д─░9я1Nю>*О╤Эo╫вT45бЩ$╨dб─шЎ&ЦB╦│ECц5jЛЩ╜"▒1╩╣OЭ╡Gм#ф╡_C(█╒У [}"б,∙▌▐xв╜[╧─S╦бZ:"П┘╓/МtчШ~J╬ Т╟C╞p(K┘G▀D гОwЗ╨╙р▐У№}э┤Т╙i├6√( zюe[bbDГС√дпЙLvь█c╤м18ЮTYмЮ╠ш└Б311жfш√М▐B╠4ЁШвmAл*Я▀k°$щ░З├]=FШ╫D#М┤8XЗc├№]т ╧DhМW╦ыцw■j■╢м╚[лu╪u┤є╫c ,и╦х0Ш ь┬л8'■Q~щЕ╓нЄ[S3RдTмбXh8┌r'=3{│Д7+в┐Бв▐B°з▌╩4└ф=д_О3уR╧4╥│:0╩┘#║▀A|/╠GЕёШ]юoUЙП╖G:│Мj▒z─ыPюДмЎА═Щ┴╒д#[Gл  Ў╦┤Й(Оу_▒╒J-:д╤┴RЗ`╙ ╡Г4тЯ╓AD(ш xb└,┼ r:^@hНИB4║хе=uhjЗ4ъ╥ъ"ИpВГИG┼┼A╨▀я╜{╜+ддэ╓ъk!╣╦я╜w┐√~~Ю5Ц"т∙╨aLЪ╒г╒юCNi╫vЖ%EС╢Y│жJ╬=ЯYИВя╧S<[│Q╚╩фEa&Чн░╫▒┴ оiV▐Ь╣╘({ъ┐/~оФэ<ЇYu|nУ/z_╛ЭZQGЭ([S?jКeу│лwЛ┴ct\3┌0owo╛БO┐│╨▀(▌╗[БZ+P▄МvЧC└Щ]└└n ▓h▀ №┌|Опу└ЇрQ?ХИC└е├└йc@▀ аы$╨r°> |8 ╠ЭЮ└╜p- Ь'к3└■л@чї=╜№Щш╙#╝Б╙MК╤╔ш√цnrБ╒д╙L┐╠╫ї▓▓ж╥'╨Ъ│oЫ╛╢ЄЬ╜Toв╖]┼єВkr""вWsуt╒+)Wt'фwё8ШщЩ9ЮNЁ╠9SEВщ.НU╠[РiM│~&▀/╡r2Wzе╓╓+s▄∙+/╟nР[&й ╚xя№f├\к X╧╣оГ░Wф─)єsv б5"╚CрМФ,7%°Nз╝єs┬vЇЭ░▓yaN(;е=█юФ┐8ў*Ў№Е7i;Yц╖лй№BUТхЄїЧЪоЦЖ+╞XmQ╬Vм'\═#─╟╫9Ын╟SEV(]╝тrmМB2J┘Lни▓4Ы--Є# CVJ?CРк├+VuМ*Ш╣ЮUmkёUэёT▌ыР║Ш3╖Jмг)"╘▀ИwQию-x 1j▄SИз╘K═5┐СgХ╖Wkasд╩>З;+├5шУї│лд║Ье;ё|▐┐О:+╔ДЮ═&?%n╙╔ёвuW)о╖4п╜╨▐ ╛+л2ц:r╫{Л╟щ;_*╬тоhЇ┐жбцщuй|╩Q_о5m░┴&5У?ы╔░┴№№Ч▌┘B╬!НYц╛ Z/ЗB√j∙ ╜9├╗^АЖNBMЖN6(дtPJААААААААА└└└└▄└Ё╩ж @ ` А а └ р@@ @@@`@А@а@└@р`` `@```А`а`└`рАА А@А`АААаА└Араа а@а`аАааа└ар└└ └@└`└А└а└└└ррр р@р`рАрар└рр@@ @@@`@А@а@└@р@ @ @ @@ `@ А@ а@ └@ р@@@@ @@@@@`@@А@@а@@└@@р@`@` @`@@``@`А@`а@`└@`р@А@А @А@@А`@АА@Аа@А└@Ар@а@а @а@@а`@аА@аа@а└@ар@└@└ @└@@└`@└А@└а@└└@└р@р@р @р@@р`@рА@ра@р└@ррАА А@А`АААаА└АрА А А @А `А АА аА └А рА@А@ А@@А@`А@АА@аА@└А@рА`А` А`@А``А`АА`аА`└А`рАААА АА@АА`АААААаАА└ААрАаАа Аа@Аа`АаААааАа└АарА└А└ А└@А└`А└АА└аА└└А└рАрАр Ар@Ар`АрААраАр└Арр└└ └@└`└А└а└└└р└ └ └ @└ `└ А└ а└ └└ р└@└@ └@@└@`└@А└@а└@└└@р└`└` └`@└``└`А└`а└`└└`р└А└А └А@└А`└АА└Аа└А└└Ар└а└а └а@└а`└аА└аа└а└└ар└└└└ └└@└└`└└А└└аЁ√ дааААА                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   А<[iеб╗ A╣23б╤ смвп(1)] (2010.4.30. БИў╕)>< (1в╜)> < <сКвн e╡бХ><eС>><><<бнbЧa╕ БКЕж> <БР}5A╢ВКе╖>< БРВКе╖, A╢ВКе╖> <сИБ║б╗ВК><><сИБ║б╗ВКб┼aЧ><>>< / б╖a╕4БдwФбнbЧ е╢х└╖╗Боw╡Боw╗>< / б╖a╕4БдwФбнbЧ б╗ sЛ wб Aн см (/ бнbЧa╕ бе┼Йw╢ / iдЧ╨a╕ бе┼Йw╢ / iдЧ╨a╕ бебЙw╢ )> <╖╗ Бо Б╖Бвa╕>< ч6єд е╖ wб(wмб╤)><>< ш6БФa╬a╕(ўмwб)><><щ6aмє┤a╕wЧвЭхдб╤><><><><-><><><-><><><><><><ъ6Б║ег(єде╖)wЧвЭхдб╤><>< ы6бнБ╕б╗ бЩeУ Б║бн><> <бнbЧa╕>< ь6ўм wб><><э6Б║ег(aмє┤a╕)wЧвЭхдб╤><><э6-1 ЧмeСй╢й╖><>< ю6Б║ бн><> <я6сИБ║БКЕж><Ё6бнbЧa╕ БКЕжб┼aЧ><ё6БЙ┴╣хдб╤(iдЧ╨хдб╤)><Є6йпwбБКЕж> <сИБ║a╕, бзсИБ║a╕><><><> <є6б╗sЛй╖a╕><Ї6 бнbЧ сКвн e╡й╢ ><ї6 бнbЧ БКЕж >< qЛW╖ wмС╬ ╖╣AЯ>< qЛW╖ wмС╬ б┼aЧ>< Б└еК б╖a╕ БКЕж>< A╖aИw╗еК a╬Е║б┼aЧ (aмє┤a╕ wЧвЭхдб╤)>< ┴ЙAнБКЕж ><-1 б╖a╕I╖ wЧ >< б╗sЛВ┤ (бнbЧqЛВ┤)>< б╖a╕б╗sЛ БФwмбЛeИ >< AнI╖ (%) ><е╢ х└ ╖╗ Бо Aн В┤><бнbЧAн ><єде╖Aн ><б╗wд бнbЧAн><╖Сс┤е┴ b╦iеAн><БЙ > <e╡><й╢><й╖> <(121)><><><><><><><><><><><><><><><><><><> <(122)><><><><><><><><><><><><><><><><><><> <(123)><><><><><><><><><><><><><><><><><><> < AнВ┤qИeб ╣г A╣e╨AнI╖ eЛсИ>< > < w╡ Ев єд е╖ wб (wм б╤)>< > < с╢Б╖ е╢х└╖╗БоAнВ┤(Бо│╖qЛВ┤)i╖ ў╕б╙ w╡Бо(б╗sЛ)s╨бУaФ. eС й╢ й╖ ╖╗Бо(бебЙ)Б╖Бвa╕ (смwб бЩeУ е╖) сКa╨> <; ║7┴ЙAнБКЕжб┼aЧ(110,120,121,210,220,211,221)eУ4бнbЧAнєд4Б╖ ╖╣s╨┴ЙAнA╡см A╣A╢AЦeУ бнbЧб╖aб,║7┴ЙAнБКЕжб┼aЧ(238,239,241,244,245,247)eУ4бнbЧAнєд4A╣17б╣ A╣3w╨ eФсм(gross-up)Б╖ т╕w╢ БФwм БдwФбнbЧA╡ Б╨wФs╨бУaФ. ┴ЙAнБКЕжб┼aЧA╡ БФe╨ wмAнe╨ БРw╢e╖4бнbЧAнєд бпЧ╨AЛв├4iеб╗ A╣30б╤ смвп б╖a╕4БдwФбнbЧб╗sЛwбAнсм b╕ўмwдєдi╖ q└бЙa╨бпбЛ aдsЬбУaФ.> < 210N6╫297N6(епЕвw╢б╗ 54g/S6(Б╕╔╤w╢С╬))> <(2в╜)> <b╕ ўм wд єд 1. смвпA╣вб: Б╨wФa╕aЮ(б╖a╕4БдwФбнbЧ е╢х└╖╗Боw╡Боw╗ бЩeУ б╖a╕4БдwФбнbЧ б╗sЛwбAнсм)wб /e┤A╡ Б"Вa╬бпiЯ a╨aб, ┼ЙбЯхдб╤eЬA╡eУ т╕б╗ a┤бУs╨бУaФ. 2. сИБ║б╗ВК┴Й сИБ║б╗ВКб┼aЧeЬ: бнbЧa╕aИ бзсИБ║a╕(A╢ВКєде╖i╖ б═q╨s╨бУaФ)A╡ Б╨wФa╨eУ wЙБ╢A╡eа т╕a╖aб, ВКA╣a╬Е║┴╤бЛБК(ISO)aИ ў╕e╨ ВКaИiе ISOб┼aЧЧ║ ВКwбв┤с┤ ╣г ВКaИб┼aЧiЯ т╕sпбУaФ. aФeа, бнbЧa╕Б╖ сИБ║б╗aИ iаAЭб╖бпa┤ aЬБжe┤е╖ wЙБ╢A╡eУ aЬБжe┤ б┼aЧ(aмх╕wпе╖i╖ hдe╖ wЙБ╢A╡eУ LM, aмх╕wпе╖i╖ hдб╗ g┤e╖ wЙБ╢A╡eУ LN)iЯ т╕sпбУaФ. 3. ч6єде╖wб(wмб╤)eЬ: ╖╗БоБ╖Бвa╕aИ єде╖е╖ wЙБ╢A╡eУ єде╖wбi╖ т╕бЙ, БИе╖е╖ wЙБ╢A╡eУ wмб╤iЯ т╕sпбУaФ. 4. ш6БФa╬a╕(ўмwб)eЬ: БФa╬a╕ ╣г aмє┤a╕Б╖ ўмwбi╖ т╕sпбУaФ. 5. ъ6Б║ег(єде╖)wЧвЭхдб╤eЬ: ╖╗БоБ╖Бвa╕aИ єде╖е╖ wЙБ╢A╡eУ Бж╖ХeмwЧбЛw╢ єде╖wЧвЭхдб╤iЯ т╕бЙ, БИе╖е╖ wЙБ╢A╡eУ aмє┤a╕Б╖ Б║егwЧвЭхдб╤iЯ т╕sпбУaФ. aФeа, бнbЧa╕бе┼Йw╢A╡eУ т╕б╗ g┤sпбУaФ. 6. ы6бнБ╕б╗ бЩeУ Б║бнeЬ: ╖╗БоБ╖Бвa╕е╖ ееё╕(aмє┤w╕)бнБ╕б╗iЯ т╕бЙ, aмє┤w╕б╖ Ї┤eУ wЙБ╢A╡eУ Б║бнб╗iЯ т╕sпбУaФ. 7. ь6ўмwбeЬ: бнbЧi╖ б╗sЛhдeУ a╕Б╖ ўмwбi╖ т╕бЙ, бнbЧi╖ б╗sЛhдeУ a╕aИ єде╖е╖ wЙБ╢A╡eУ єде╖wбi╖ т╕sпбУaФ. aФeа, A╢ВКе╖e╖ ўмwбi╖ w╡Евa╖бЭ т╕AЦ, a╡еКA╡ бЛвЭEЦ w╡Евўмwб х╕БжiЯ т╕с┤б┤ s╨бУaФ. 8. э6Б║ег(aмє┤a╕)wЧвЭхдб╤eЬ: a┤БЬБ╖ a╬iЯ q└б╣a╨a╡ т╕sпбУaФ. <><БК Еж><бЛ Б╕ хд б╤> <(1)><е╢ в├><Б║егwЧвЭхдб╤ бЩeУ aмє┤a╕wЧвЭхдб╤> <(2)><(1)Б╖ бЛБ╕хдб╤iЯ Бжa╡hдб╗ g┤e╖ wЙБ╢><[БИе╖] ВКБРсИбнепбЙw╗wмБ╖ ВКБРсИбнепбЙхдб╤(Б╕A╢ВКег, A╢ВКВКт╕╖Хб═е╖ wЙБ╢) бЩeУ A╢ВКе╖wЧвЭa╬wмБ╖ A╢ВКе╖wЧвЭхдб╤(A╢ВКе╖е╖ wЙБ╢)iЯ т╕бЙ, aЛ хдб╤aИ Ї┤eУ wЙБ╢ a╡еКwмБ╖ a╡еКхдб╤iЯ т╕sпбУaФ.> <(3)><(1),(2)Б╖ бЛБ╕хдб╤iЯ Бжa╡hдб╗ g┤e╖ wЙБ╢><Б╩a╕wЧвЭw╗wмБ╖ Б╩a╕wЧвЭхдб╤iЯ т╕бЙ, aЛ хдб╤aИ Ї┤eУ wЙБ╢ Б╨wФ сИБ║б╗ВКБ╖ sРAнхдб╤(Taxpayer Identification Number)iЯ т╕sпбУaФ.> > <><00>< Б└еКwЧБ╖ б╖a╕б╗sЛбЛeИ Ч║ Ба│╖4БабХбп е╢х└╖╗Боe╨ беA╖бЛeИ б╖a╕wмwФВ┤><><11>< ┼╤Баб╣хИБжБ└еКБаБасИБЬ wЧA╡см БаБоa╕aИ е╢х└╖╗Боa╨eУ б╖a╕wмwФВ┤(4єде╖Aнєд бпЧ╨AЛв├4A╣59б╣Б╖2Б╖ Б└еКБФa└сИБЬ б═q╨)><55>< xРe╖AнI╖б╖ т╕w╢AЦeУ Б└еКwЧa╖бЭ qЛW╖A╥aм wЧб╖ ┼╤sЛAнВ┤i╖ БФеп б╗sЛa╨eУ wЙБ╢><66>< Б└еКwЧБ╖ б╖a╕wЧi╖ б╗sЛhдeУ wЙБ╢ б╖a╕wЧ б╗sЛ╖┴В┤> <><77><4бнbЧAнєд4A╣46б╣ A╣1w╨A╡ aШaЬ Б└еКwЧБ╖ Ч║бХБабХбп е╢х└╖╗Боe╨ їИa╖бЭ беeУ беA╖бЛeИб╖a╕wмwФВ┤><> <><88><4бнbЧAнєд4A╣133б╣Б╖2A╣1w╨(A╢ВКєде╖Б╖ wЙБ╢4єде╖Aнєд4A╣98б╣Б╖3A╣1w╨)A╡ aШaЬ ╝Сe╖ AнI╖ т╕w╢бп е╢х└╖╗Боe╨ беA╖бЛeИб╖a╕wмwФВ┤><> <><99>< Б└еКwЧБ╖ б╖a╕wЧi╖ б╗sЛhдeУ wЙБ╢A╡eУ Б╨wФ Б└еКwЧБ╖ беA╖a╕Б╖ беA╖бЛeИб╖a╕wмwФВ┤><> < 17. ╣7A╖aИw╗еКa╬Е║б┼aЧeЬ :4бнbЧAнєд4A╣46б╣(A╢ВКєде╖Б╖ wЙБ╢A╡eУ4єде╖Aнєд4A╣98б╣Б╖3A╣1w╨)A╡ aШeЯ Б└еКwЧБ╖ б╖a╕ ╣г БдwФбнbЧБ╖ е╢х└╖╗БоA╡eа e╨ВКсИБЬбн ╣г e╨ВКБ╡b╚iЙA╣е╢, e╨ВКqЛW╖Б╩a╕s╤A╥A╡см Бжa╡e╨ w╗еК wЧ ┼ЙeЭ wмС╬б┼aЧiЯ т╕a╖aб, A╖aИw╗еКa╬Е║б┼aЧiЯ Бжa╡hдб╗ a┤бУe╨ wЙБ╢A╡eУ A╖aИw╗еКiдЧ╨aмє┤a╕Б╖ aмє┤a╕wЧвЭхдб╤iЯ т╕sпбУaФ(A╢ВКєде╖ iдЧ╨ A╖aИw╗еКa╖бЭ A╖aИw╗еКa╬Е║б┼aЧaИ Ї┤eУ wЙБ╢ Б╨wФ ВКaИб┼aЧ(2a╕бЯ)┴╡ ┼ЙбЯхдб╤(e╤б╗ Бжa╡хдб╤ wЧ, 10a╕бЯ)iЯ т╕q╖). > АЦe