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                                                                                                                                                                                                                                                                                                             Аь<[iеб╗ A╣53б╤ смвп] (2010.4.30. БИў╕)><(A╣1в╜)> <▒╖БФбеw╗qЛ wЧБ╖ ╖┴Бо│╖qЛВ┤ б╣ў╕wбAнсм(1)> <ч6┴ЙAнбЛeИ><eС й╢ й╖Бжс╚ eС й╢ й╖aМб╗><wм б╤><><щ6ўм wб><><ш6aмє┤a╕wЧвЭхдб╤><> <1. ▒╖БФбеw╗qЛ wЧБ╖ ╖┴Бо│╖qЛВ┤ б╣ў╕> <ъ6беw╗qЛ wЧ т╕Бо [(A)qЛВ┤]><ы6хИщмбз wмwФВ┤ т╕Бо [(B)qЛВ┤]><ь6беw╗qЛ e╕В┤ [(ъ6═4ы6)ў (365, E╖eС 366)]><э6б╖a╕I╖ ><ю6╖┴Бо│╖qЛВ┤ wмwФВ┤ (ь6╫э6)><я6беw╗qЛ Е╢w╢Бо│╖ ><Ё6╖┴Бо│╖qЛВ┤ eм │╖ qЛ В┤ (ю6═4я6)> <><><><><><><> <2. ▒╖БФбеw╗qЛ wЧ т╕БоБЙeм> <ё6й╖a╕><Є6беw╗qЛ><є6й╖Бо><Ї6т╕Бо(Є6╫є6)><ё6й╖a╕><Є6беw╗qЛ><є6й╖Бо><Ї6т╕Бо(Є6╫є6)> <><><><><><><><> <><><><><><><><> <><><><><><><><> <><><><><><><><> <><><><><><><><> <><><><><><><><> <><><><><s╨ БЙ><(A)> <3. хИщмбз wмwФВ┤ т╕БоБЙeм> <ї6й╖ a╕><т╕ a╢ ><хИщмбз wмwФВ┤><й╖ Бо><хИщмбз wмwФВ┤ т╕Бо (╫)> <><><><><> <><><><><> <><><><><> <><><><><> <><><><><> <s╨ БЙ><><><(B)> <210N6╫297N6(епЕвw╢б╗ 54g/S6(Б╕╔╤w╢С╬))> < (A╣2в╜)> < b╕ ўм wд єд [▒╖БФбеw╗qЛwЧБ╖ ╖┴Бо│╖qЛВ┤ б╣ў╕wбAнсм(1)] 1. б╖ смвпe╖ Бж╖Хeм▒╖БФбнbЧб╖ ╢╖eУ бЛw╕a╕eа aмw╢s╨бУaФ. 2. ъ6беw╗qЛ wЧ т╕БоeЬ : Ї6т╕БоeЬБ╖ s╨БЙqЛВ┤i╖ л╡aЙ т╕sпбУaФ. 3. ы6хИщмбзwмwФВ┤ т╕БоeЬ : хИщмбзwмwФВ┤т╕БоeЬБ╖ s╨БЙqЛВ┤i╖ л╡aЙ т╕sпбУaФ. 4. ь6беw╗qЛ e╕В┤eЬ : й╖БоeУ E╖eСБ╖ wЙБ╢ 366i╖ т╕w╢s╨бУaФ. 5. э6б╖a╕I╖eЬ :4бнbЧAнєд бпЧ╨AЛв├4A╣23б╣A╡ aШeЯ б╖a╕I╖i╖ л╡aЙ т╕sпбУaФ. 6. я6беw╗qЛ Е╢w╢Бо│╖eЬ : A╣3в╜Б╖ БЙБ╖ qЛВ┤i╖ л╡aЙ т╕sпбУaФ. 7. хИщмбз wмwФВ┤eЬ : 1990. 12. 31. б╖х╕A╡ с┬bЧe╨ Бж╖Хeмe╖ A╣3в╜Б╖ (C)4(D)4(E) Ч║ e╟ qЛВ┤i╖ т╕бЙ, 1991. 1. 1. б╖Б╥ с┬bЧe╨ Бж╖Хeмe╖ A╣3в╜Б╖ (C)Б╖ qЛВ┤i╖ т╕sпбУaФ. aФeа, с┬bЧ wФбп4бнbЧAнєд4A╣99б╣A╡ aШeЯ бЛЕ║бпaИiЯ с┬bЧaИВ┤a╖бЭ б╖бг бЛw╕e╨ aмє┤a╕Б╖ wЙБ╢A╡eУ A╣3в╜Б╖ ъ6хИщмбз ╖┴В┤eЬA╡ бЛw╕e╨ w╕Бжwм с┬bЧaИВ┤i╖ т╕sпбУaФ. > <210N6╫297N6(епЕвw╢б╗ 54g/S6(Б╕╔╤w╢С╬))> < ><(A╣3в╜)> <▒╖БФбеw╗qЛ wЧБ╖ ╖┴Бо│╖qЛВ┤ б╣ў╕wбAнсм(2)> <ч6┴ЙAнбЛeИ>< eС й╢ й╖Бжс╚ eС й╢ й╖aМб╗><wм б╤><><щ6ўм wб><><ш6aмє┤a╕wЧвЭхдб╤><> <1. хИщмбз wмwФВ┤Б╖ БЙeм> <aИ. с┬bЧqЛВ┤б╖ ┬╤е╖AЦeУ wЙБ╢> <ъ6хИ щм бз ╖┴ В┤><ы6▒╖ БФ w╢ хИ В┬ Йв e╡ eб т╕><ь6беw╗qЛi╖ hдбЙ ▒╖БФe╨ eбт╕><э6хИ щм бз wм wФ В┤ [ъ6╫(ь6/ы6)]> <><><><> <><><><> <><><><> <БЙ><(C)> <aР. 1990. 12. 31 б╖х╕ с┬bЧe╨ Бж╖Хeмa╖бЭсм беw╗qЛ ╣г бЛЕ║бпaИA╡ Б╖e╨ wЙБ╢> <ю61990. 12. 31 e╤Б╕ бе w╗ qЛ><я61990. 12. 31 e╤Б╕ беw╗qЛi╖ hдбЙ ▒╖БФe╨ eбт╕><Ё6беw╗qЛi╖ hдбЙ ▒╖БФe╨ eбт╕><ё6хИ щм бз wм wФ В┤ [(ю6/я6)╫Ё6)]> <><><><> <><><><> <БЙ><(D)> <Є61990. 12. 31 e╤Б╕ бЛ Е║ бп aИ><є6▒╖ БФ w╢ хИ В┬ Йв e╡ eб т╕><Ї6беw╗qЛi╖ hдбЙ ▒╖БФe╨ eбт╕><ї6хИ щм бз wм wФ В┤ [(Є6/є6)╫Ї6)]> <><><><> <><><><> <БЙ><(E)> < aФ. 1991. 1. 1 б╖Б╥ с┬bЧe╨ Бж╖Хeмa╖бЭсм с┬bЧwФбп бЛЕ║бпaИA╡ Б╖e╨ wЙБ╢ > < с┬ bЧ wФ бп бЛ Е║ бп aИ><▒╖ БФ w╢ хИ В┬ Йв e╡ eб т╕><беw╗qЛi╖ hдбЙ ▒╖БФe╨ eбт╕><хИ щм бз wм wФ В┤ [╫(/)]> <><><><> <><><><> <БЙ><(F)> <2. ▒╖БФбеw╗qЛ Е╢w╢Бо│╖ wбAн> <┴Й вб><БЙ ў╕ qЛ В┤><б╖a╕ ╣г i╨е╖aЮ><Бд wФ qЛ><БЙ> <><><><><> <210N6╫297N6(епЕвw╢б╗ 54g/S6(Б╕╔╤w╢С╬))> АВ_