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F5;OE ?>>I@5=8O 8A?>;L7>20=8O M:>;>38G5A:8 G8ABKE 284>2 B>?;820 CAB0=>2;5=K, 2 G0AB=>AB8, ?>=865==K5 AB02:8 =0 =5MB8;8@>20==K5 <0@:8 15=78=0 8 4875;L=>3> B>?;820 A ?>=865==K< A>45@60=85< ?@8<5A8 A5@K, =0 A6865==K9 ?@8@>4=K9 307. 5@>A8=, ?@8<5=O5<K9 2 :0G5AB25 <>B>@=>3> B>?;820, 1>;LH8=AB2> A<07>G=KE <0B5@80;>2 8 <0A5;, 8A?>;L7C5<KE 2 ?@><KH;5==KE F5;OE, A04>2>4AB25 8 B>@3>2>< D;>B5, >A2>1>645=K >B 0:F870 8;8 =0 =8E CAB0=>2;5=0 <8=8<0;L=0O AB02:0. 0<5=8B5;8 B>?;820 >1;030NBAO ?> B>9 65 AB02:5 0:F87=>3> A1>@0, GB> 8 8E <8=5@0;L=K5 0=0;>38.  @57C;LB0B5 0:F87K =0 B>?;82> A>AB02;ONB 4> 50% 53> @>7=8G=>9 F5=K (>1I0O =0;>3>20O A>AB02;ONI0O 2 @>7=8G=>9 F5=5 B>?;820 >F5=8205BAO M:A?5@B0<8 @8B0=A:>3> 8=AB8BCB0 D8=0=A>2KE 8AA;54>20=89 2 75 - 80%). :F87=K9 A1>@ =0 A830@5BK 8AG8A;O5BAO ?> :><18=8@>20==>9 AE5<5: G0AB8G=> :0: D8:A8@>20==0O AB02:0 (99,88 D. AB.) =0 >4=C BKAOGC A830@5B, 0 G0AB8G=> :0: ?@>F5=B >B 55 @>7=8G=>9 F5=K (22%). !B02:8 0:F87>2 =0 4@C385 B010G=K5 8745;8O 7028AOB >B 8E 25A0 (B01;.6): "01;8F0 6 !B02:8 0:F87=>3> A1>@0 =0 B010G=K5 8745;8O 84 8745;8O!B02:0 70 1 :3, D. AB.!830@K 145,35"010: 4;O A0<>:@CB>: 104,47=>9 :C@8B5;L=K9 8 6520B5;L=K9 B010: 63,90 :F87K =0 A?8@B=K5 =0?8B:8, ?82>, 28=>, A84@ 8 4@C385 0;:>3>;L=K5 =0?8B:8 7028AOB >B A>45@60=8O 2 =8E A?8@B0 8 5<:>AB8. !?8@B>A>45@60I85 ?@>4C:BK, ?@54=07=0G5==K5 4;O =0CG=>-8AA;54>20B5;LA:8E, <548F8=A:8E F5;59, ?@><KH;5==>9 ?5@5@01>B:8, >A2>1>645=K >B C?;0BK 0:F87=>3> A1>@0. 0;>38 =0 :0?8B0; 0;>3 =0 ?@8@>AB :0?8B0;0 (Capital Gains Tax). #:070==K9 284 =0;>30 278<05BAO A G8AB>3> ?@8@>AB0 :0?8B0;0 (?>A;5 2KG5B0 C1KB:>2), ?>;CG5==>3> D878G5A:8< ;8F>< 8;8 B@0AB>< 2 :0:><-;81> =0;>3>2>< 3>4C, A >A2>1>645=85< >B 53> C?;0BK, 5A;8 MB>B ?@8@>AB =5 ?@52KH05B >?@545;5==CN CAB0=>2;5==CN AC<<C (2 2005/2006 D8=0=A>2>< 3>4C 4;O D878G5A:8E ;8F - 8200 D. AB. 8 4;O B@0AB>2 - 4100 D. AB.). ! 0?@5;O 1990 3. B0:>5 >A2>1>645=85 >B C?;0BK =0;>30 ?>;CG05B :064K9 87 AC?@C3>2 2 >B45;L=>AB8. A2>1>640NBAO >B C?;0BK =0;>30 =0 ?@8@>AB :0?8B0;0 B0:65 4>E>4K, ?>;CG5==K5 >B ?@>4068 G0AB=KE <0H8=, 3>AC40@AB25==KE F5==KE 1C<03 8 A15@530B5;L=KE A5@B8D8:0B>2, >1;830F89, >?F8>=>2, 68;KE 4><>2 8 ?@>872545=89 8A:CAAB20, 4>E>4K >B 070@B=KE 83@, AB@0E>20=8O 687=8, :>=B@0:B>2 > @5=B5 A >BA@>G5==K< ?;0B56><.  >B=>H5=88 D878G5A:8E ;8F =0;>3 278<05BAO ?> ?@>3@5AA82=>9 AB02:5 2 7028A8<>AB8 >B 4>E>40 ;8F0. 0;>3 =0 =0A;54AB2> (Inheritance Tax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ustoms Duties). "0<>65==K5 ?>H;8=K =0;030NBAO 2 A>>B25BAB288 A 48=K< B0<>65==K< B0@8D>< ! =0 B>20@K, 22>78<K5 87 AB@0= - =5 G;5=>2 2@>A>N70.  ?@545;0E ! B>20@K <>3CB 15A?@5?OBAB25==> ?5@542830BLAO 157 ?@>E>645=8O B0<>65==>9 ?@>F54C@K ?@8 8<?>@B5, 0 B0:65 157 ?@8>AB0=>2:8 2 F5;OE >1KG=KE D8A:0;L=KE ?@>25@>:.  >B=>H5=88 :><<5@G5A:8E >B?@02>: ?0@B89 3@C7>2 2 @0<:0E 2@>A>N70 ?@8<5=ONBAO 0:F87=K5 A1>@K 8 ! ?> AB02:0<, 459AB2CNI8< 2 AB@0=5 =07=0G5=8O. 5@1>2K9 A1>@ 8 =0;>3 =0 75<;N (Stamp Duty Land Tax).  A>>B25BAB288 A 0:>=>< 2003 3. > D8=0=A0E (The Financial Act 2003) A 1 45:01@O 2003 3. ACI5AB2>202H89 @0=55 35@1>2K9 A1>@ (Stamp Duty), ?@8<5=O5<K9 ?@8 >D>@<;5=88 4>:C<5=B>2 ?> A45;:0< A 75<;59 8 AB@>5=8O< =0 B5@@8B>@88 5;8:>1@8B0=88, 70<5=5= =>2K< 284>< =0;>3>2 - 35@1>2K< A1>@>< 8 =0;>3>< =0 75<;N - ! (Stamp Duty Land Tax). ! >B;8G05BAO >B 35@1>2>3> A1>@0 B5<, GB> ! O2;O5BAO =0;>3>< =0 A45;:8, 0 =5 =0 4>:C<5=BK, :>B>@K<8 B0:85 A45;:8 >D>@<;ONBAO. 0:>=>< 2003 3. > D8=0=A0E CAB0=>2;5=> B@51>20=85 >1 8725I5=88 > A>25@H5=88 A>>B25BAB2CNI59 A45;:8 ?CB5< 70?>;=5=8O A?5F80;L=>3> 4>:C<5=B0 - 45:;0@0F88 > A45;:5 A 75<;59 (Land Transaction Return - LTR), :>B>@0O 4>;6=0 1KBL ?@54AB02;5=0 2 #?@02;5=85 =0;>3>2KE A1>@>2 (Inland Revenue) 2 B5G5=85 30 4=59 A 40BK 2ABC?;5=8O A>3;0H5=8O 2 A8;C 2<5AB5 A C?;0B>9 =0;>30. !>>B25BAB2CNI55 ?>4@0745;5=85 #?@02;5=8O =0;>3>2KE A1>@>2 (Stamp Office) 2K405B A5@B8D8:0B >1 C?;0B5 !, :>B>@K9 ?@54AB02;O5BAO 2 5<5;L=K9 @538AB@ 4;O @538AB@0F88 A45;:8. #:070==K9 A5@B8D8:0B 70<5=8; A>1>N =5>1E>48<>ABL ?@54AB02;5=8O 2A53> ?0:5B0 4>:C<5=B>2, ?>4B25@640NI8E A45;:C. 0 8A:;NG5=85< 75<;8, 0:F89 8;8 4>;59 2 B>20@8I5AB20E, =8:0:0O 4@C30O A>1AB25==>ABL 1>;55 =5 ?>4?0405B ?>4 459AB285 !. ;O F5;59 >1;>65=8O ! A45;:8 A 75<;59 8 AB@>5=8O<8 @0745;5=K =0 425 :0B53>@88: A45;:8 A 75<;O<8 2 "45?@5AA82=KE @09>=0E" 8 2A5<8 4@C38<8 75<;O<8 2 5;8:>1@8B0=88; A45;:8 A @57845=BA:>9 8 =5@57845=BA:>9 A>1AB25==>ABLN. 0 2A5 70:;NG5==K5 ?>A;5 30.11.2003 A45;:8 A 75<;O<8, :>B>@K5 2 A>>B25BAB288 A >;>65=8O<8 2001 3. >1 87<5=5=88 35@1>2>3> A1>@0 (The Variation of Stamp Duties Regulations 2001) G0AB8G=> 8;8 ?>;=>ABLN ?>4?040NB ?>4 :0B53>@8N "45?@5AA82=KE @09>=>2" (?>@O4:0 2000), @0A?@>AB@0=O5BAO >A2>1>645=85 >B =0;>30 ?@8 CA;>288, GB> ?;0B0 70 ?5@540GC 75<;8 8;8 @07<5@ ?@5<88 >B 55 0@5=4K =0E>48BAO 2 ?@545;0E >B 60 000 4> 150 000 D. AB. @8 A40G5 2 0@5=4C 75<;8 =0;>3 278<05BAO ?> 548=>9 AB02:5 2 @07<5@5 1% >B G8AB>9 B5:CI59 AB>8<>AB8 ('"!, Net Present Value) 0@5=4=>9 ?;0BK 70 25AL A@>: 0@5=4K. '"! 7028A8B >B A@>:0 0@5=4K 8 AC<<K 0@5=4=KE ?;0B5659 70 ?5@2K5 ?OBL ;5B. ;O @0AG5B0 '"! >?@545;O5BAO @07<5@ 0@5=4=>9 ?;0BK 70 :064K9 3>4 87 ?5@2KE ?OB8 ;5B A@>:0 459AB28O 4>3>2>@0 0@5=4K. A;8 MBC AC<<C =52>7<>6=> CAB0=>28BL (=0?@8<5@, 87-70 ?>;=>9 8;8 G0AB8G=>9 7028A8<>AB8 >B >1>@>B0), A;54C5B >?@545;8BL @50;L=CN ?@54?>;0305<CN AC<<C 0@5=4=>9 ?;0BK =0 :064K9 3>4. 4=064K CAB0=>282 @07<5@ (8;8 ?@54?>;0305<K9 @07<5@) 0@5=4=KE ?;0B5659 =0 ?5@2K5 ?OBL ;5B, =5>1E>48<> >?@545;8BL 2KAHCN 0@5=4=CN AB02:C, C?;0G8205<CN 2 B5G5=85 ;N1>3> 4;OI53>AO 12 <5AOF52 ?5@8>40 (>1KG=>, => =5 2A5340, MB> O2;O5BAO 2KAH59 AB02:>9 5653>4=>9 0@5=4=>9 ?;0BK). #:070==CN AC<<C A;54C5B ?@8<5=OBL ?@8 @0AG5B5 =0;>30 70 2A5 3>4K, A;54CNI85 70 ?5@2K< ?OB8;5B=8< ?5@8>4><. @8 @0AG5B5 @07<5@0 =0;>30, C?;0G8205<>3> ?> G8AB>9 B5:CI59 AB>8<>AB8 0@5=4=KE A45;>:, =5>1E>48<> C<5=LH0BL '"! =0 A;54CNI85 AC<<K 4> ?@8<5=5=8O 1% AB02:8: 4;O @57845=BA:>9 A>1AB25==>AB8 - 60 000 D. AB.; 4;O =5@57845=BA:>9 A>1AB25==>AB8 - 150 000 D. AB. !B02:0 =0;>30 =0 ?5@540GC 4>;59, 0:F89 8;8 F5==KE 1C<03 >AB0;0AL =0 ?@56=5< C@>2=5 8 @02=O5BAO 0,5% >B F5=K ?@>40==>9 0:F88, 4>;8. =K5 284K A1>@>2 1;030NBAO A1>@0<8 @07;8G=>3> @>40 B>B0;870B>@K, 83@K 2 :078=>, 18=3>-;>B> 8 0BB@0:F8>=K (Betting, Gaming and Lottery duties). !B02:8 20@L8@CNBAO 2 7028A8<>AB8 >B 070@B=>AB8 8 @8A:>20==>AB8 :>=:@5B=>9 83@K. ! 1 >:BO1@O 2001 3. 22545=0 =>20O AB02:0 A1>@0 2 @07<5@5 15% =0 ?@81K;L 1C:<5:5@>2, 70<5=82 @0=55 459AB2>202H89 A1>@ A B>B0;870B>@>2 2 @07<5@5 6,75%. ! 1 0?@5;O 2001 3. 22545=0 =>20O AB@C:BC@0 278<0=8O A1>@>2, >A=>20==0O =0 48DD5@5=F80F88 :;0AA>2 ?0AA068@A:8E 0280@59A>2 (Air Passenger duty). 0?@8<5@, 4;O @59A>2 2 ?@545;0E B5@@8B>@88 5;8:>1@8B0=88 8 AB@0= 2@>A>N70 >?@545;5= A1>@ 2 @07<5@5 5 D. AB. 4;O 18;5B>2 =87H53> :;0AA0 8 2 @07<5@5 10 D. AB. 4;O 2A5E >AB0;L=KE. -:2820;5=B=K5 AB02:8 2 @07<5@5 20 8 40 D. AB. A>>B25BAB25==> >?@545;5=K 4;O AB@0= - =5G;5=>2 !. !1>@ A> AB@0E>2>9 ?@5<88 (Insurance Premium tax) 278<05BAO 2 @07<5@5 5% ?> 2A5< >A=>2=K< 2840< AB@0E>20=8O, <0:A8<0;L=0O AB02:0 2 @07<5@5 17,5% CAB0=>2;5=0 =0 AB@0E>20=85 ?CB5H5AB289 8 AB@0E>2:8 ?@>40205<KE ?>AB02I8:0<8 02B><>18;59, 0 B0:65 1KB>2>9 B5E=8:8. 0;>3 =0 703@O7=5=85 75<;8 (Landfill tax) A 1 0?@5;O 2005 3. 278<05BAO 2 @07<5@5 15 D. AB. 70 1 B>==C >BE>4>2, <8=8<0;L=0O AB02:0 CAB0=>2;5=0 2 @07<5@5 2 D. AB. 70 1 B>==C 8=5@B=KE >BE>4>2. !>2>:C?=K9 A1>@ (Aggregate levy) 22545= A 1 0?@5;O 2002 3. 2 @07<5@5 1,60 D. AB. 70 1 B>==C 4>1KB>3> ?5A:0, 3@028O 8 3>@=>9 ?>@>4K 4;O 8A?>;L7>20=8O 2 :0G5AB25 70?>;=8B5;59. !1>@ 70 87<5=5=85 :;8<0B0 (Climate Change levy) 278<05BAO A 1 0?@5;O 2001 3. ?@8 8A?>;L7>20=88 2 =51KB>2KE F5;OE M;5:B@>M=5@388 2 @07<5@5 0,43 ?5=A0 70 :B/G; 3070 - 0,15 ?5=A>2 70 :B/G; 70 1 :3 A6865==>3> ?@8@>4=>3> 3070 - 0,96 ?5=A>2; 70 1 :3 B25@4>3> B>?;820 - 1,17 ?5=A0. >@>6=K9 A1>@ (Vehicle Excise duty) ?@8<5=O5BAO A 1 <0@B0 2001 3. 2 >B=>H5=88 =>2KE <0H8= 2 7028A8<>AB8 >B 2KE;>?0 C30@=>3> 3070 8 B8?0 8A?>;L7C5<>3> 15=78=0. >4>20O AB02:0 A1>@0 4;O <0H8=, 70@538AB@8@>20==KE ?>A;5 1 <0@B0 2001 3., :>;51;5BAO 2 ?@545;0E 70 - 155 D. AB. 4;O <0H8=, 8A?>;L7CNI8E 15=78=; 80 - 160 D. AB. - 4;O <0H8=, @01>B0NI8E =0 4875;L=>< B>?;825; 60 - 150 D. AB. - 4;O 02B><>18;59, @01>B0NI8E =0 2KA>:>>G8I5==KE 2840E B>?;820.  >B=>H5=88 <0H8=, 70@538AB@8@>20==KE 4> 1 <0@B0 2001 3., @07<5@ A1>@0 7028A8B >B >1J5<0 42830B5;O. !B0=40@B=0O AB02:0 A>AB02;O5B 160 D. AB., ?>=865==0O AB02:0 - 105 D. AB. 4;O <0H8= A >1J5<>< 42830B5;O 4> 1,549 :C1. A<. ;O 3@C7>2KE 02B><>18;59 CAB0=>2;5=0 3>4>20O AB0=40@B=0O AB02:0 4>@>6=>3> A1>@0 2 @07<5@5 165 D. AB. ?@8 >1J5<5 42830B5;O 4> 1,850 :C1. A< (160 D. AB. - 4;O 3@C7>28:>2, 8<5NI8E A5@B8D8:0B > ?>=865==>< 703@O7=5=88 2>74CE0). 07<5@ A1>@0 =0 02B>1CAK 7028A8B >B G8A;0 ?>A04>G=KE <5AB. 7=>AK 2 A8AB5<C A>F80;L=>3> AB@0E>20=8O (National Insurance Contribution). 0==K9 284 =0;>30 ?@54AB02;O5B A>1>9 ?;0B568 =0 F5;8 A>F80;L=>3> >15A?5G5=8O, =5>1E>48<K5 4;O A>740=8O D>=40 >1I5=0F8>=0;L=>3> D8=0=A8@>20=8O ?>A>189 ?> 157@01>B8F5 8 1>;57=8, 0 B0:65 3>AC40@AB25==KE ?5=A89 70 2KA;C3C ;5B. #:070==K5 27=>AK C?;0G820NBAO :0: @01>B=8:0<8, B0: 8 8E :><?0=8O<8-=0=8<0B5;O<8. 0AG5B @07<5@0 C?;0G8205<>3> :><?0=859 27=>A0 ?@>872>48BAO, 8AE>4O 87 565=545;L=>3> 4>E>40 @01>B=8:0. A;8 ?>;CG05<K9 @01>B=8:>< 4>E>4 ?@52KH05B 91 D. AB., :><?0=8O 2K?;0G8205B 2 D>=4 A>F80;L=>3> AB@0E>20=8O AB0=40@B=K9 27=>A 2 @07<5@5 11,8% >B AC<<K 70@01>B:0.  >B=>H5=88 @01>B=8:>2 ?@8<5=O5BAO A;54CNI0O AE5<0 @0AG5B0 =0;>30. #AB0=>2;5= B0: =07K205<K9 ?@545; 4>E>4>2 @01>B=8:0 (employee's earnings threshold) - >B 0 4> 91 D. AB. 2 =545;N, ?@8 :>B>@>< 27=>AK 2 D>=4 A>F80;L=>3> AB@0E>20=8O @01>B=8:>< =5 C?;0G820NBAO. 5AB=>5 =0;>3>>1;>65=85  A>>B25BAB288 A 0:>=>< 1987 3. > D8=0=A8@>20=88 >@30=>2 <5AB=>3> C?@02;5=8O (Local Government Finance Act 1987) A8AB5<0 D8=0=A8@>20=8O <5AB=KE A>25B>2 (<C=8F8?0;8B5B>2) 1078@C5BAO =0 G5BK@5E 8AB>G=8:0E: =0;>30E =0 E>7O9AB25==CN 45OB5;L=>ABL (non-domestic rate 8;8 business rate); <C=8F8?0;L=KE =0;>30E (council tax); ?@028B5;LAB25==KE 4>B0F8OE; ?@>4060E, 27=>A0E 8 A1>@0E. A=>2=K<8 8AB>G=8:0<8 D8=0=A8@>20=8O, =0 :>B>@K5 ?@8E>48BAO ?>@O4:0 75%, O2;ONBAO =0;>3 =0 >1J5:BK E>7O9AB25==>9 45OB5;L=>AB8 8 <C=8F8?0;L=K9 =0;>3. 0;>3 =0 >1J5:BK E>7O9AB25==>9 45OB5;L=>AB8 (National Non Domestic Rates). 0==K9 284 =0;>30 1K; CAB0=>2;5= 0:>=>< 1988 3. > D8=0=A8@>20=88 <5AB=KE >@30=>2 C?@02;5=8O (The Local Government Finance Act 1988). >765 A8AB5<0 =0;>3>>1;>65=8O ?@54?@8=8<0B5;LAB20 1K;0 A:>@@5:B8@>20=0 2 1990 3., :>340 1K;0 ?@>872545=0 ?5@5>F5=:0 2A59 =542868<>AB8 8 CAB0=>2;5=K AB02:8 =0;>30 =0 <5AB=>< C@>2=5. >A;54CNI0O ?5@5>F5=:0 1K;0 ?@>872545=0 2 1995 3. AO AC<<0 =0;>3>2 >B E>7O9AB25==>9 45OB5;L=>AB8 ?>ABC?05B 2 3>AC40@AB25==K9 D>=4 8 ?5@5@0A?@545;O5BAO 70B5< <564C <5AB=K<8 A>25B0<8, 8AE>4O 87 G8A;5==>AB8 27@>A;>3> =0A5;5=8O ?>4G8=5==KE 8< B5@@8B>@89. ;0B5;LI8:0<8 =0;>30 =0 >1J5:BK E>7O9AB25==>9 45OB5;L=>AB8 2KABC?0NB ;8F0 (N@848G5A:85 8 D878G5A:85), :>B>@K5 O2;ONBAO A>1AB25==8:0<8 8;8 0@5=4CNB =542868<>ABL 4;O F5;59, =5 A2O70==KE A ?@>6820=85<. 065 2 B5E A;CG0OE, :>340 =542868<>ABL ?CABC5B 8 =5 8A?>;L7C5BAO ?> =07=0G5=8N, A>1AB25==8: 8;8 0@5=40B>@ >1O70= C?;0G820BL =0;>3, => 2 C<5=LH5==>< @07<5@5. 1J5:B0<8 =0;>3>>1;>65=8O O2;ONBAO >1J5:BK =542868<>AB8, 8A?>;L7C5<K5 4;O :><<5@G5A:8E F5;59 (=0?@8<5@, <03078=K, >D8AK, A:;04K, D01@8:8 8 B.4.). ;O @0AG5B0 =0;>30 8A?>;L7C5BAO C=8D8F8@>20==0O AB02:0 (poundage), :>B>@0O 2 =0AB>OI55 2@5<O @02=0 3,3% >B AB>8<>AB8 >1J5:B0. 5 01A>;NB=K9 @07<5@ CB25@6405BAO =0 :064K9 D8=0=A>2K9 3>4 ?> 40==K< > AB>8<>AB8 =542868<>AB8, >F5=8205<>9 !;C61>9 ?> >F5=:5 >1J5:B>2 =542868<>AB8 (Valuation Office Agency). C=8F8?0;L=K9 =0;>3 (Council Tax). C=8F8?0;L=K9 =0;>3 1K; 22545= 2 1993 3. 0;>3 ?;0B8BAO 565<5AOG=>, 8AE>4O 87 @K=>G=>9 AB>8<>AB8 =542868<>AB8, =0E>4OI59AO 2 A>1AB25==>AB8 8;8 2 0@5=45 =0;>3>?;0B5;LI8:0. 07<5@ =0;>30 7028A8B >B :0B53>@88, : :>B>@>9 >B=>A8BAO B0 8;8 8=0O =542868<>ABL (2A53> 8 :0B53>@89). '5< <5=LH5 F5=0 =542868<>AB8, B5< <5=LH5 @07<5@ =0;>30. 0?@8<5@, 2 =3;88 2 <C=8F8?0;L=>< @09>=5 M<45= 4;O >1J5:B>2 :0B53>@88 "" AB>8<>ABLN 4> 40 000 D. AB. CAB0=>2;5= =0;>3 2 AC<<5 771,58 D. AB., 0 4;O >1J5:B>2 8-9 :0B53>@88 "" AB>8<>ABLN A2KH5 320 000 D. AB. AC<<0 =0;>30 A>AB02;O5B 2314,74 D. AB. C=8F8?0;L=K9 =0;>3 2 ?>;=>< >1J5<5 C?;0G8205BAO, 5A;8 2 68;>< ?><5I5=88 ?@>6820NB 42>5 27@>A;KE (A2KH5 18 ;5B) 3@0640=. A;8 2 68;8I5 ?@>68205B >48= 3@0640=8=, AC<<0 =0;>30 C<5=LH05BAO =0 25%, 5A;8 2 ?><5I5=88, ?@83>4=>< 4;O ?@>6820=8O, =5 ?@>6820NB, AC<<0 =0;>30 C<5=LH05BAO =0 50%. ?@545;5==K5 :0B53>@88 3@0640= =5 O2;ONBAO AC1J5:B0<8 =0;>3>>1;>65=8O.  G8A;C B0:>2KE >B=>AOBAO, 2 G0AB=>AB8, 8=>AB@0==K5 48?;><0BK 8 G;5=K 2>5==KE <8AA89 8;8 >@30=870F89, A>B@C4=8:8 HB01-:20@B8@ <564C=0@>4=KE >@30=870F89. 0: ?@028;>, AG5B : =0;>3>?;0B5;LI8:C =0 C?;0BC =0;>30 2KAB02;O5BAO 2 <0@B5 8;8 0?@5;5. > >1I5<C ?@028;C =0;>3>?;0B5;LI8:C ?@54;0305BAO ?@>872>48BL >?;0BC <C=8F8?0;L=>3> =0;>30 10 @07>2K<8 ?5@5G8A;5=8O<8 2 B5G5=85 D8=0=A>2>3> 3>40. 4=0:> =0;>3>?;0B5;LI8: 2?@025 ?> A>3;0A>20=8N A <5AB=K< A>25B>< >?@545;8BL 8=>9 ?>@O4>: >ACI5AB2;5=8O ?;0B5659. 2.3. 0;>3>2K5 2>?@>AK 2 1N465B5 5;8:>1@8B0=88 =0 2005/2006 D8=0=A>2K9 3>4 A=>2=K5 ?>ABC?;5=8O 2 B5:CI89 1N465B 404CB: ?>4>E>4=K9 =0;>3 (28,1%), ?>ABC?;5=8O >B A>F80;L=>3> AB@0E>20=8O (17,1%), =0;>3 =0 4>102;5==CN AB>8<>ABL (16,1%). 68405BAO, GB> :>@?>@0B82=K9 =0;>3 40AB 7,7% ?>ABC?;5=89 2 1N465B. N465B=K5 4>E>4K 2 2005/2006 D8=0=A>2>< 3>4C >4>E>4=K9 =0;>3 - 28,1% A>F. AB@0E>20=85 - 17,1% ! - 16,0% :F87K - 8,8% >@?>@0B82=K9 =0;>3 - 7,7% @>G85 - 22,2% >E>4=0O G0ABL :>=A>;848@>20==>3> 1N465B0 2005/2006 D8=0=A>2>3> 3>40 70?;0=8@>20=0 2 @07<5@5 460,2 <;@4 D. AB. (39,1% >B , 2 2003/2005 D8=0=A>2>< 3>4C - 38,3%) 8 ?> A@02=5=8N A ?@54H5AB2CNI8< D8=0=A>2K< 3>4>< C25;8G8BAO =0 7,6%. @8 MB>< 2 4>E>4K 2:;NG0NBAO ?>ABC?;5=8O 2 B5:CI89 1N465B 8 A@54AB20, ?>;CG5==K5 >B ?@>4068 3>AC40@AB25==KE 0:B82>2.  F5;>< =0;>38 =0 4>E>4K 8 A>1AB25==>ABL >15A?5G0B 35,8% ?>ABC?;5=89 2 1N465B (34,8%), =0 ?@>872>4AB2> 8 8<?>@B - 35,4% (36,0%). > A@02=5=8N A ?@54H5AB2CNI8< D8=0=A>2K< 3>4>< 8E >1I0O 4>;O 2 D>@<8@>20=88 4>E>4=>9 G0AB8 1N465B0 C25;8G8BAO, E>BO 8 =57=0G8B5;L=> (=0 0,5%).  A2>N >G5@54L, C45;L=K9 25A A>F80;L=KE ?;0B5659 =5A:>;L:> A>:@0B8BAO (A 17,5 4> 17,1%). @8 MB>< A;54C5B >B<5B8BL, GB> B5:CI85 @0AE>4K "F5=B@0;L=>3>" ?@028B5;LAB20 A>AB02OB 427,3 <;@4 D. AB., GB> =0 4,9 <;@4 D. AB. ?@52KH05B 53> 4>E>4K, <5AB=KE >@30=>2 2;0AB8 - 22,8 <;@4 D. AB. (=0 6,6 <;@4 D. AB. <5=LH5 4>E>4>2). 0;>3>20O A8AB5<0 MDD5:B82=> 8A?>;L7C5BAO @028B5;LAB2>< 5;8:>1@8B0=88 4;O @50;870F88 A2>8E M:>=><8G5A:8E ?@8>@8B5B>2. AE>4O 87 M:>=><8G5A:>9 A8BC0F88 2 AB@0=5 8 2 <8@5 2 F5;><, 2 :0G5AB25 ?@8>@8B5B>2 1N465B0 2005/2006 D8=0=A>2>3> 3>40 ?@028B5;LAB2>< >?@545;5=K: ?>445@60=85 AB018;L=>AB8 8 4>AB83=CBKE B5<?>2 M:>=><8G5A:>3> @>AB0; C:@5?;5=85 =0F8>=0;L=>9 157>?0A=>AB8, 2 B>< G8A;5 70 AG5B C25;8G5=8O :>=B@B5@@>@8AB8G5A:8E >?5@0F89; ?>2KH5=85 70I8I5==>AB8 3@0640= >B 2>7<>6=>3> CEC4H5=8O >1I5M:>=><8G5A:>9 A8BC0F88. !@548 8=8F80B82, ?@54;0305<KE ?@028B5;LAB2>< 2 1N465B5 =0 2005/2006 D8=0=A>2K9 3>4, <>6=> 2K45;8BL: 1. 1I5M:>=><8G5A:85: A>740=85 CA;>289 4;O C25;8G5=8O @0AE>4>2 =0 >1@07>20=85 =0 8,5 <;@4 D. AB. 2 ?5@8>4 4> 2008 3.; C<5=LH5=85 2 A@54=5A@>G=>9 ?5@A?5:B825 @0AE>4>2 =0 A>45@60=85 3>A0??0@0B0 =0 5%  2 @50;L=>< 2K@065=88, 2 B>< G8A;5 70 AG5B A>:@0I5=8O 3>AC40@AB25==KE A;C60I8E =0 40,5 BKA. G5;>25: : 2008 3. 2. =25AB8F8>==K5: 70<>@06820=85 AB02:8 :>@?>@0B82=>3> =0;>30, =0;>30 =0 ?@81K;L 8 =0 AB@0E>2CN ?@5<8N (278<05BAO A> 2A5E 284>2 AB@0E>2KE :>=B@0:B>2 70 8A:;NG5=85< AB@0E>20=8O 687=8) =0 C@>2=5 2003 3.; ?>2KH5=85 ?>@>30 4;O <0;KE :><?0=89, =5 C?;0G820NI8E ! (?> >1>@>BC A 56 BKA. 4> 58 BKA. D. AB.); C25;8G5=85 3>4>2>3> >1J5<0 8=25AB8F89, @07@5H5==KE 25=GC@=K< D>=40<, 4> 200 BKA. D. AB. 8 >A2>1>645=85 4> 40% 8E 4>E>4>2 >B C?;0BK ?>4>E>4=>3> =0;>30; 22545=85 4;O 0C48B>@A:8E :><?0=89 >1O70B5;L=>3> C254><;5=8O @53C;8@CNI8E >@30=>2 > @5:><5=40F8OE (AE5<0E), ?@54>AB02;O5<KE :;85=BA:8< :><?0=8O<, ?> C<5=LH5=8N =0;>3>>1;0305<>9 AC<<K 4>E>4>2 (?> >F5=:0<, B0:85 AE5<K ?>72>;ONB 2 A>2>:C?=>AB8 A>:@0B8BL =0;>38 =0 10 <;@4 4>;;.). 3. !>F80;L=K5: ?>2KH5=85 548=>2@5<5==KE 2K?;0B 2 78<=89 ?5@8>4 ;8F0<, 4>AB83H8< 70-;5B=53> 2>7@0AB0, 4> 300 D. AB., 2:;NG0O :><?5=A0F8N 2 @07<5@5 100 D. AB. 70 C25;8G5=85 <5AB=KE =0;>3>2; C25;8G5=85 ?>@>30, A :>B>@>3> =0G8=05BAO 278<0=85 =0;>30 =0 =0A;54C5<>5 8<CI5AB2>, 4> 263 BKA. D. AB.; ?>2KH5=85 =0;>30 =0 15=78= =0 1,9 ?5=A0 70 ;8B@, =0 ?82> - =0 1 ?5=A 70 ?8=BC, =0 28=> - =0 4 ?5=A0 70 1CBK;:C 8 =0 A830@5BK - =0 8 ?5=A>2 70 1;>:. > >F5=:0<, @50;870F8O ?@54;>65==KE B5:CI8< 1N465B>< 8=8F80B82 >1>945BAO ?@028B5;LAB2C 2 1,1 <;@4 D. AB. 70 AG5B A>:@0I5=8O ?>ABC?;5=89 2 1N465B 8 C25;8G5=8O 2K?;0B 87 =53> =0 @50;870F8N B5E 8;8 8=KE ?@>3@0<<.  B> 65 2@5<O 70?;0=8@>20==K5 <5@K ?> ?>2KH5=8N @O40 =0;>3>2 8 C;CGH5=8N 8E A>18@05<>AB8 ?@8=5ACB 1N465BC, ?> ?@5420@8B5;L=K< ?>4AG5B0<, 0,3 <;@4 D. AB. "0:8< >1@07><, 2 2005/2006 D8=0=A>2>< 3>4C ?@028B5;LAB2> "=54>?>;CG8B" 2 1N465B 8 4>?>;=8B5;L=> 87@0AE>4C5B 0,8 <;@4 D. 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