5 8105080115181125282135383145484155585165686185888195989 2 6 9 26090 3619130629231639332649433659534669635689736699838 7993970 471407241734274437544764578487949

10 1112131415161819 2 2 3303132333435363839 44041424344454849 5505152535455565859 6606162636465666869 7707172737475767879 8808182838485868889 990919293949596979899

10 11 - - 12 - - 13 14 15 16 17 ............................................................................18 19 2.2.1. 1: 2.2.100 1. , , , , , .2. :. ( 10-15): , .. ( 16.00-16.09): .. ( 16.10-16.19): , .. ( 18): , - .., ..., .., .. -, ' , , .2.2.101 , , , 1. , , , .2. , ' .3. ' , , , .4. ' .5. , , .6. , .7. ' 6.2.2.102 . 1. , , , . , . , , .2. , .3. , , (.. ).4. (.. ), , . , . .5. , .. 6. , , . .7. . , , ( ) .8. . , , .9. , . ( ), .10. . , , , .11. , , . , , .. 12. ' , 66 85 10.99, 11.99, 12.99, 13.99, 14.99 16.99.13. , , ( , , ), . 5.213 , 66 , , 80.00 . , , , 66 (, , - ).14. , , () 85 , , ( 86.03).2.2.103 1. , , ( . ).2. , , :- ( ).- ( ).- , (, , ).- .- , .- .- ' (.. , , ).- .- ( ) (/ , ), , .. .- (.. , ).3. , (.. 14 ) , (.. ), .

1010 10.00 - 10.01 10.02 10.03 10.04 10.05 10.06 10.07 .....................................10.08 .....................................10.09 .....................................10.10 - 10.11 10.12 10.13 10.14 10.15 10.16 10.17 ..................................10.18 ..................................10.19 ..................................10.99 10.99.0001 02 03 405 06 07 ........................................08 ........................................09 ........................................10 ........................................11 12 13 1415 16 17 .........................................10.99.992.2.104 10 1. , , , , , , , . ' , .. , , ' . .. , .2. 10.00 - (.. , ), .3. 10.01 , 10.02 10.03 , , , (.. , ).4. 10.01 10.02 :. 10.00 - 10.10 - . , 10.11 10.12.. (.. ) , , , , , .. 10.11 10.12. , . (-) . , . 2.2.102. , (.. ).5. 16.02 (.. ) - - , , . 16.02 , , , . .6. 16.11 - - . .7. 10.03 , , , . , , , , . 4 .8. 10.04 , 10.05 10.06 .9. 10.10 10.16 , .10. 10 ' (, ) . (.. , ) 16.14 . , ' (.. ) , . , , 11.03 .11. - . , , , 44.10 , 83.10.12. (.. - ) :. ( 44.10). .. , , . 16.14 11.03, , , 16.99.14 11.99.03, .. 81.02.00 , , 81.03.00 , . 9 2.2.105.

1111 - - 11.00 - 11.01 11.02 11.03 11.04 ............................................11.07 - 11.08 11.09 11.10 11.11 .............................................11.14 - 11.15 11.16 11.17 11.18 ...............................................11.21 - 11.22 11.23 11.24 11.25 .....................................................11.99 - - 11.99.00 - 01 02 03 04 ..................................07 - 08 09 10 11 ........................................14 - 15 16 17 18 ............................................21 - 22 23 24 25 ..........................................................11.99.992.2.105 11 - - 1. , , .2. , , , , , , , , , , . 11.00 .3. , , (.. , , , , , , , , , ). 11.01 . 11.02 .4. 11.03 , : ) ) .5. 11.07 - , 11.08 , 11.09 11.10 , , , (.. ) . : ) , ) , ) . , ' , , .6. 11.14 11.17 11.21 11.24 - , .7. - 11 ' :) (, ) ) , , 15.01 - - . - (.. , ) 16.14 . .8. - - , . 2.2.102. - - , . 11 12 . 2.2.104.9. :. .. ( 11.03 11.99.03). ( 44.10).. ( 16.14 16.99.14).. 81.02.00 81.02.01 , , 81.03.00 81.03.01 , .10. , , 16.19 . 11.03 , , . .

1212 - - 12.00 12.01 12.02 12.03 12.04 - 12.05 12.06 12.07 12.08 12.09 12.10 12.11 12.12 12.13 12.14 - 12.15 12.16 12.17 12.18 12.19 .........12.90 (. 253/2243/1995).........12.99 - - 12.99.00 01 02 03 04 - 05 06 07 08 09 . 10 11 12 13 14 - 15 16 17 18 19 12.99.20 ............................................................. 12.99.99...............................................2.2.106 12 - - 1. 12.00 , , , , .2. 12.01 , . , , , (.. , ), , .3. 12.02 , 12.00.4. 12.03 , . 25.00 .5. 12.04 , , ' , (.. , ).6. 12.05 , .. , .7. 12.06 12.00-12.05.8. 12.07, 12.08 12.09 , , , , , . . 5 . 2.2.105 11.07.9. 12.10 12.19 , , , . , , , , . , .. , , , 12, , , .. 12.99, .10. , 12 ' : ) (, ), , ( ) ) , , 15.02 - - . .11. - - , . 2.2.102. - - , . 11 12 . 2.2.104.12. 12 :. , .. , .. .. 81.02.02 - - , , 81.03.02 - - , .13. , .. , 81.02.99 .

1313 13.00 13.01 13.02 - - 13.03 13.04 13.05 13.06 13.07 ................................13.09 13.10 13.11 13.12 - - 13.13 13.14 13.15 13.16 13.17 ...................................13.19 .........13.90 (. 253/2243/1995).........13.99 13.99.00 01 02 - - 03 04 05 06 07 ...........................................09 10 11 12 - - 13 14 15 16 17 ...........................................19 13.99.20 ..........................................................13.99.992.2.107 13 1. 13 (.. , ), , .2. 13 2.2.106 12.

1414 14.00 14.01 14.02 14.03 14.04 14.05 14.06 ( /)14.07 .................................................14.08 14.09 14.10 14.11 14.12 14.13 14.14 14.15 14.16 14.17 ...........................................14.18 14.19 ........14.90 (. 253/2243/1995)........14.99 14.99.00 01 02 03 04 05 06 07 ...........................................08 09 10 11 12 13 14 15 16 17 ...........................................18 19 14.99.20 ..........................................................14.99.992.2.108 14 1. 14 (.. , , , ).2. 14.00 , , , .3. 14.01 , , , . (.. , , ).4. 14.02 (.. , ) .5. 14.03 , .. , , , .6. 14.04 , (.. , , , ).7. 14.05 , , (.. , , , , , ).8. 14.06 , (.. , , .. , .. ).9. 14.08 (.. , ).10. 14 . 2.2.106 12.

1515 1515.01 - - 15.02 - - 15.03 15.04 15.05 ...........................................15.09 15.10 ................................................15.99 2.2.109 15 1. 15 , . 15 , , .2. 9, . 5.214 , , . 15, 78.00. 15 , , , , 15 (11-14 16). , 9 , (11-14 16), 78.00.3. 15, . 2 , , 15, 78.00.4. , , , , , . 2 ( ).5. , , 15.09 . , , , 15.09 15 (11-14 16). , :. , 32.00 .. , 50.08 .. 15 32.00 50.08 / .

1616 16.00 (Goodwill)16.01 16.01.00 01 (Licences)02 03 (Know How)04 05 16.01.06...............16.01.9916.02 ( .. ) - - 16.03 16.04 16.05 .........16.10 16.11 - - 16.12 16.13 16.14 16.15 16.16 16.17 16.17.00 / (. 142/1948/1993)16.18 16.19 .........16.90 (. 260/2258/1995).........16.98 16.99 16.99.00 01 02 ( .. ) - - 03 04 05 ....10 11 - -12 13 14 15 ............................................16 17 18 19 20 .................................................90 (.260/2258/1995)...............16.99.992.2.110 16 . ( )1. ( ) , , . , :. , .. , .. , , .. , , , . , , (Goodwill, Fonds de Commerce) .2. 16 , , .3. 16.00 (Goodwill) . 9 . 2190/1920. , , , , , , , ( , ) , . , , , .4. 16.01 , , . , .. . 16.01 . 16, . 16.01 , , .5. 16.02 (.. ) - - 16.03 , .. , , . 5 . 2.2.104.6. 16.04 , , , , . .7. 16.05 16.00-16.04, .. . ( ) , 16.05 .8. , 16.99 16 .9. , , 81.02.99 .10. . 12 . 2.2.106 12.. 11. , , . - - .12. 16.10 , , , , , . ( ) ., , , 16.10, .13. 16.11 - - , .., , , . 6 . 2.2.104.14. 16.12 , - - .15. 16.13 , .. , .16. 16.14 , .. , , , , , .17. 16.15 , , , , 23.18. 16.16 , .19. 16.17 , , , .20. 16.18 , , .21. 16.19 16.10-16.18, .. (. . 10 . 2.2.105).22. 16.98 , . 5 . 2.2.109 15.09.23. 16.10, 16.12, 16.13, 16.14, 16.17, 16.18 16.19, , , . 16.15, , 44.15 , :- 16.15 81.00.04 16.15 . .- , 16.15 , , .- , , 16.15, , 81.00.04 . 16.15, , , , , 44.15. , , 81.01.04 . 16.16 .24. , 16.99 16 .

1818 (*)18.00 18.00.00 01 02 03 04 05 06 07 08 ( ..) 09 ( ..) 10 11 12 18.00.13..............18.00.19 ( ..) ( / 18.00.08-09. 3 . 1.. 367/1994)...............18.00.99 (.. 367/1994, 3 . 1)18.01 18.01.00 01 02 03 04 05 06 07 08 ( ..) 09 ( ..) 10 11 12 18.01.13..............18.01.19 ( ..)( . 18.01.08-09)( 3 .1 367/94)...........................................................18.01.99 ( 367/94 3 .1)18.02 .18.03 ..18.04 .18.05 ..18.06 18.07 .18.08 ..18.09 .18.10 ..18.11 18.12 18.13 .18.14 ..18.15 .18.16 ..18.17.........18.992.2.112 18 1. 18.00 18.01 , ... , , . 10% . 34. 18.00 18.01 :. 18.00 10 .. 18.01 .2. 18.00 18.01 . , , , . 18.00 18.01, 41.06 . 64.10.00 .3. , , 18.00.02, 18.00.03, 18.00.06 18.00.07 18.01.02, 18.01.03, 18.01.06 18.01.07, , , 53.06 . 18.00.02, 18.00.03, 18.00.06 18.00.07 18.01.02, 18.01.03, 18.01.06 18.01.07, , 18.00.00, 18.00.01 18.00.04 18.00.05 18.01.00, 18.01.01, 18.01.04 18.01.05.4. 18.00.19 18.01.19 ( ..) , 68.01.5. , 18.00 18.01, ( 18.00.19 18.01.19), ( ..) , 64.12.00 64.12.01, , , 76.04.00 76.04.01, , .6. :. . , , , , 34, . , . :.. (, ), ... :- , , .- , , , .- , .. , 64.11 , .. . , , , , ' , . , .. () 68.01 ( ..) , 18.00.19 18.01.19 ( ..) .. , , , , ( ..) , ( ) . .................... .................., , , , , .. , , , ' . .7. 18.02 18.16 ( ). ( ), 3 .8. : (1) , , , (2) 18.02-18.14 33.19 33.20 ( . ..) , ( ). ( ), .9. 18.02-18.14, , 3 , .10. , :. . , . ():- (), , - , , , (), - (). , , 20% . , , .. 10- .. 10- 10-, . 18.02 18.03 10-, 10- 10-. 18.04 18.05 18.01.11. 18.06 .12. 18.07 . 18.08 .. (12) . 3 , . 8.13. (12) , 31 , :. , 31 , , - (12) (12) .. (12) .. (12) .. (12) 31, ' - 12 12 - . .14. 18.09 . 18.10 .. . . 6 . 2.2.302. 13, .15. 18.11 , (.. , ).16. 18.12 , , , , . 8 . 2.2.401.17. 18.13 . 18.14 .. 18.00 18.12 18.15 18.16.18. 18.15 . 18.16 .. , 18.00 18.01.

1919 ( / )190 / 10191 - - / 11192 - - / 12193 / 13194 / 14195 / 15196 / 16197 .................................................198 / 182.2.113 19 ( )1. (.. ) , 19, 29, 39, 49, 59, 69, 79, 99, 09 , 1, 2, 3, 4, 5, 6, 7, 9 10 (0), . 19 ( 29, 39, 49, 59, 69, 79, 99 09), , , . 19, (29, 39, 49, 59, 69, 79, 99 09), . , 19 :190 191 - - 192 - - 193 194 195 196 197 ..........................................................................198 (190-198) , , , ., 190 , :. ( )190 190.00 / 190.00.00 - 190.00.01 190.00.02 190.00.03 190.00.04 190.00.05 190.00.06 190.00.07 ................................ 190.00.10 - 190.00.11 190.00.12 190.00.13 190.00.14 190.00.15 190.00.16 190.00.17 ............................... 190.00.99 190.00.9900190.00.9901 190.00.9902 ...190.00.9999 190.01 / ........... 190.99 / 100. ( )190 190.00 - 190.00.00 / 190.00.01 / ................ 190.00.99 / 100 190.01 190.01.00 / 190.01.01 / ................ 190.01.99 / 100 190.02 ...2. . 190-198 , , . 2.2.100 2.2.112 10-18.3. 19, , , 10-18.

2 20 21 22 23 (, o )24 - 25 26 27 ...............................................28 29 2.2.2 2: 2.2.200 1. 2 , , , , , , , .2. , : (1) , (2) , (3) , (4) , , , (5) .. .3. 2 :. ( 20): (, , ) .. ( 21): , .. ( 21): , ( ), ( ) .. ( 22): () , , . .. ( 22): , . , , , , (.. ). ( 22) .. ( 23): , , (.. , ), , , .. ( 24): .. ( 24): , .. ( 25): .. ( 26): .. ( 28): . , .4. , , , , , , 20 21.2.2.201 1. (20-28), , , , .2. , , 20-28, , .3. , , 20.20 20.00 '20.00.00 20.00.01 20.00.02 ( )20.01 '20.01.00 20.01.01 20.01.02 ( ) 20.02 ' ... 20.98 ( ) 20.99 (/58.14)4. 20-28 , ( ) 9 ( 94 ). . 5.215 .2.2.202 1. 20-28 :- ( ) .- ( ) , . 2.2.203, , .- , 80.00 , , , , , 80.00, , . 2.2.205.2. :. ( ), 30.00 ( 30.01 30.02 30.03 38.00), 30.07 . . , 30.07, , 72.. , (.. ), , ( ) .. , ' , 30.04 . , , , ( ) , 72, 30.04 .. , ' , 74.98.01 .3. :. : 20.98, 24.98, 25.98, 26.98 28.98 , ' .. : 20.99, 24.99, 25.99, 26.99 28.99, (.. ), ( ), 58 . (.. ) , , , () , . , , 56.02 , . 7 . 2.2.203. 58 , . 2.2.509.2.2.203 1. 2 ( ) , .2. , , , .3. ... ( , ) , , , ... , 54.00 . , , , , 33.14.01 .4. , (.. ), 2. , 6, 2, . 2 , 32.01 .5. . 2.3.1 .6. , , , , , , ' , . , . ' , .7. . , , 56.02 , .. , 32. , , , 82 .8. , , , . , , , , , 36.02 . 36.02 , , 2. , , , .2.2.204 1. () . , ' , . , , .2. , . 5.215 , , , . , , , , . , .2.2.205 . 1. ' .2. ( ) , , , ' .3. , .4. , , , , . , , , , , .5. , , , () . .. .6. : , ( ). , , . - , .7. : , .. : : + ___________________________________________________________________ + . : : + ___________________________________________________________________ + . - (F.I.F.O.): () (First In - First Out) . .. - (L.I.F.O): (Last In - First Out) . .. : . ( ) . , , , . . () ( - ) . ' , .. : ' , , (.. , , , ). , , .. : . . 5. , . , , .8. : , , , , , . . , . 10.9. : ( ) , () , ( ) . , . 7. . 5.213 5.214 .10. : , , ( ) .. 11. .12. , , , .: 1 1 2. (.. ) : 1 . 110.000 10.1.100.000 500.000 1.600.000 100.000 .1.500.000 1 . 40.000 . 25 2 . 50.000 . 20 : 1 . 40.000 25 = 1.000.000 (1.500.000 : 2.000.000) = 750.000 2 . 50.000 20 = 1.000.000 (1.500.000 : 2.000.000) = 750.000 1 750.000 : 40.000 = . 18,75 2 750.000 : 50.000 = . 15,00IV. 13. , , .14. , , :. , . , .. , () . , , .. , , . .. , , , .V. 15. , . 5.215 , .16. , . .2.2.206 27 ................................................. 27 . .

220 20.0020.01........20.98 20.99 (/58.20)21 21.0021.01........21.99 22 22.0022.01........22.9923 (, )23.0023.01.........23.9924 - 24.0024.01........24.9724.98 24.99 (/58.24)25 25.00 25.01 25.02 25.03 25.04 - 25.05 25.06 25.07........25.98 25.99 (/58.25)26 26.0026.01........26.9726.98 26.99 (/58.26)28 28.0028.0128.02........28.9728.98 28.99 (/58.28)29 ( / )290 / 20291 / 21292 / 22293 / 23294 - / 24295 / 25296 / 26297 .................................298 / 282.2.207 29 ( )1. (290-298) . 1 . 2.2.113.2. 290-298 , , . 2.2.200 2.2.206 20-28.3. 29, , , 20-28.

3 30 31 32 33 34 35 36 37 .......................................38 39 2.2.3 3: 2.2.300 1. 3 , .2. , , . , , , 3.3. , , . 8 . 2.2.112.

3030 30.00 30.01 30.02 30.03 .... 30.04 - 30.05 30.06 - 30.07 . 30.08 .......................................................30.80 Factoring (. 216/2176/1994)30.81 Factoring (. 216/2176/1994)30.82 Factoring (. 216/2176/1994)30.83 Factoring (. 216/2176/1994).........30.90 / - . (. 197/2121/1994 204/2136/1994).........30.97 30.98 ( ) . 30.99 2.2.301 30 1. 30 ' , , , .2. 30.00 , , , , 30.02 30.03 .... .3. 30.01 . , , , ( ) , . 10 . 2.2.704. 30.01 ' . , , . 2.3.2.4. - 30.00 30.01, , , , 33.95 . 33.96 .., .5. 30.04 - , ' . 30.04 . 2 . 2.2.202.6. 30.05 , 30.00-30.03. 30.05 , , (30.00-30.03). , , , , 30.05 ( 30.00-30.03) 74.98.00 . , 81.01.02 - .7. 30.06 - , , , 30.00-30.03. 30.06 , .8. 30.07 , ( ), . 2 . 2.2.202.9. , 30, 30.08 - 30.96, (.. ) 30.00-30.04.10. 30.97 ( ), 30.11. 30.98 30.99 . , , 83.11 , 44.11 .

3131 31.00 31.01 31.02 31.03 31.04 ( .)31.05 ( .)31.06 ( .)31.07 .. 31.08 .. 31.09 .. 31.10 .. 31.11 .. ( .)31.12 .. ( .)31.13 .. ( .)31.14 .................................................................31.90 . (. 79/1623/1991)31.91 .. (. 79/1623/1991)31.92 . (. ) (. 79/1623/1991)31.93 .. (. ) (. 79/1623/1991)31.94 Factoring (. 216/2176/1994)31.95 trade credit (. 256/2252/1995).........31.99 . 2.2.302 31 1. 31 . , , .2. . 31.00 . , 31.00 31.01 31.02 , .3. 31.03 (.. ) , . , . 31.03 ( 31.10) , 30.97 33.97, , 30.99 33.99, , .4. 31.04 31.05 , , , .. , , , 38 65.02 . , , 31.04 31.05, , , , 31.00. 31.04 31.05, 31.00, 02.20 - 06.20 02.21 - 06.21 , 2 . 3.2.103.5. .. 31.07 .. . , , , 31.01, 31.02, 31.03, 31.04 31.05, 31.08, 31.09, 31.10, 31.11 31.12, . ( ) . , 81.00.04 81.01.04, . , , , . 2.3.2.6. 31.06 . 31.13 .. . , , . :. , :- 76.02 .- , 76.02 31.06 31.13, .- , ( ), ( ), , 31.06 31.13, , 76.02.. , 7, 31.06 31.13 :- , . .- 7 (70.97, 71.97, 72.97 73.97) 31.06 31.13, .- ( 70, 71, 72 73) , , , (.. ).- , , 31.06 31.13, 76.02, .- 76.02 , 70, 71, 72 73.7. 31.99 . 31.99 .8. , 02.02 . - 06.02 , . 1 . 3.2.103.

3232 32.00 32.01 32.02 32.03 32.04 32.05.........32.90 (. ) (. 184/2098/1993)........32.992.2.303 32 1. 32 . , 1 2, .2. 32.00 , , . 32.01 .3. 32.02 32.03 , , , , , . , 32.00 32.01, .4. 32.04 , .

3333 33.00 33.01 33.02 33.03 ( ) / 33.04 33.05 33.06 33.07 / 33.08 / 33.09 .. .. 33.10 / .. 33.11 . 33.12 .. 33.13 - 33.13.00 01 / . 2065/92 ( 109 & 114 . 2238/94) . 02 03 04 05 06 07 , .. .. 08 ........................................................... 33.13.10 (. 236/2221/1995) ............... 33.13.90 ... (.243/2162/1995) .............. 33.13.99 33.14 - 33.14.00 01 ( , . / 74.01). .............. 33.14.99 33.15 . (Guarantees) 33.16 .. (Guarantees) 33.17 (Bloques) . 33.18 (Bloques) .. 33.19 . 33.20 .. 33.21 . 33.22 .. 33.23 ................................................................ ......... 33.90 () (. 26/971/1988) 33.91 () (. 26/971/1988) 33.95 . 33.96 .. 33.97 33.98 33.99 2.2.304 33 1. 33 3.2. 33.00 (.. ), (). 33.00 , , .3. 33.01 , , .4. 33.02 .5. 33.03 , 33.04 33.05 . 2.2.401 40 .6. 33.06 53.02 . 33.06 53.01 .7. 33.07 , , , , , .8. 33.08 , 33.09 .. 33.10 .. .9. 33.11 . 33.12 .., , , . 10 . 2.2.112. , , , 33.21 . 33.22 .., .10. 33.13 - , . 33.13 :. 33.13.00 , , 54.08 - . , 33.13.00 54.08, . 8 . 2.2.505.. 33.13.01-99 , , (.. ). , , , , 54.08, , 63.00 .11. 33.14 , . 33.14 :. 33.14.00 .. .. 33.14.01 , , . , , 33.14.01 63.98.99 - .12. 33.15 . (Guarantee) 33.16 .. (Guarantee) . , , 33.15 33.16, . , , , , 64.02.08 , .13. 33.17 (Bloques) . 33.18 (Bloques) .. , , , .. .14. 33.19 . 33.20 .. . 8 . 2.2.112.15. 33.95 . 33.96 .. 3.16. 33.97 , ' .17. 33.98 33.99 , , .18. 33.97, 33.98 33.99 :. , ' , 83.11 , 44.11 .. 33.98 , , 54.99 - .. , , , 83.12 83.13 , , 44.12 44.13. , , , .. , 33.98 , 38.00 82.00.05 , , 82.00.05 42.04 42.00 42.01 , .. () , . 5- . 2.2.405.

3434 34.00 34.01 34.02 . 34.03 34.04 34.05 (. 94/1680/1992) 34.05.00 1889 2% (. 94/1680/1992) 34.05.00.00 34.05.00.01 34.05.01 1890 2,50% (. 94/1680/1992) 34.05.01.00 34.05.01.01 34.05.02 ....... 34.05.02.00 34.05.02.01 34.05.03 .............. 34.05.99 34.06 34.07 34.08 (. 94/1680/1992) ( 34.05) 34.09 34.10 34.11 34.12 . 34.13 34.14 34.15 34.16 34.17 34.18 .............................................. 34.19 34.20 34.21 34.22 34.23 34.24 34.25 ......... 34.91 (. 94/1680/1992) ( 34.05) 34.92 (. 94/1680/1992) ( 34.05) 34.99 (.. 367/94, . 3 . 1) ( ' )2.2.305 34 1. 34 - , , , , - , . 1 . 2.2.112. 34 , , . 4, .2. 34 , , , . 2.2.112 18.00 18.01.3. 34.02 , 34.03 , 34.12 34.13 , - - , . 53.07 . , 34.02-03 34.12-13 34.00-01 34.10-11, .4. 34.04 34.14 . , , (34.04 34.14) 76.00 , , 76.01 , . (.. ), 33.95 . 33.96 .., .5. 34.05 , 34.06 , 34.15 34.16 . , , , 3 . , .6. 34.00 , 34.01 ., 34.10 34.11 .7. 34.07 , 34.08 34.17 , , .8. 34.09 34.19 34.9. 34.20 , 34.21 , 34.22 34.23 . , 34.10. 34.24 , .. . , 34, .. , 34, .11. , 34, 64.12.02 () , , 76.04.02 () , . ( ) .12. . 6 . 2.2.112.13. 34.25 , . 34.25 . 4.1.103, . , , 34.25 .

3535 35.00 - / 35.01 - / 35.02 - / 35.03 35.04 ......... 35.992.2.306 35 1. 35 , ' , , (.. ). 35 , .. , . , .2. (.. ) 35.04 .3. ( ) 35.03 . .. , , .

3636 36.00 ( / ) 36.01 ( / ) 36.02 36.03 2.2.307 36 1. , , , . ., , . (), ' , , .2. 36.00 , ' , , , . 36.00 , () , .3. 36.01 , 7, ' , .. , .4. 36.02 , , , . . 8 . 2.2.203.5. 36.03 , , , .

3838 38.00 38.01 / 38.02 38.03 . 38.04 . 38.05 .. 38.06 .. ......... 38.992.2.309 38 1. 38 , , , , , , , 33.17 . 33.18 .., . 13 . 2.2.304.2. 38.01 (.. ) (.. ) .3. 38.02 , 76.01.02 76.01.07 , .

3939 ( / ) 390 . 30 391 . 31 392 . 32 393 . 33 394 . 34 395 . 35 396 . 36 397 ....................................... 398 . 382.2.310 39 ( )1. (390-398) . 1 . 2.2.113.2. 390-398 , , . 2.2.300 2.2.309 30-38.3. 39, , , 30-38.

4 40 41 - - 42 43 44 45 46 ................................................47 ................................................48 49 - 2.2.4 4: - - 2.2.400 1. 4 , .2. , , ( ).3. . 2.2.405 . 1 2.2.406 . 1, .

4040 40.00 40.01 40.02 40.03 40.04 40.05 40.06 40.07 ........ 40.90 (. 233/2213/1994) 40.91 (. 2169/1993) 40.92 (. 2169/1993) ........ 40.992.2.401 40 1. , , .2. . : (1) , (2) , . - - .3. : (1) , (2) , .4. . . .5. , , , , .6. , , , .7. , , , .8. , , 40 33.03 . :. 33.03 40.02 40.03 , , 41.01 , .. 33.03, 33.04 , , . 18.12 . 33.04, , . 33.03 . 33.04 , . , , 18.12, . 16 . 2.2.112.. 33.04, , . , 33.04 33.05 , , .. - - , 33.04 40.02 40.03 40.00 40.01, . , 41.01 41.00 . 41.01 , .9. :. , , 88.99 , 53.16 . 53.16 .. , 41 88.07 .. 40.00 40.01 , 40.04 40.05 .. , , (. 04 08).10. , 40.00 40.01, , 53.16, .11. 40.06 , , .12. 40.07 . 40.07 , , . 33.07, . 88 . 33.07, ' , , , , , , 40.07.

4141 - - 41.00 41.01 41.02 41.03 41.04 41.05 41.06 [ (.. .. 148/67, . 542/77, .1249/1982 ..)] 41.07 ( ) 41.08 ( ..) 41.09 41.10 ........ 41.90 (. . . 1044770/10159/. 1117/1993) 41.91 ' (. . . 1044770/10159/. 1117/1993) 41.92 (. . . 1044770/10159/.1117/1993) ........ 41.95 (.182/2096/1992 & 205/2135/1994) ........ 41.992.2.402 41 - - 1. , . .2. ... .3. ... .4. .5. .6. , .7. , , .8. 41 :. 41.00 41.01 . 8 . 2.2.401.. 41.02 , 41.03 , 41.04 , 41.05 41.08 , , , 88.99 .. 41.06 , , 18 34. ( ) .. 41.07 , , , .. , 41 88.07 .. 41.09 , .. 41.10 , ). , 41.10 81.01.05 66 85, . , , 41.10 . , , . , .. , ( ), 41.08 , , 81.01.05.

4242 42.00 ( ) 42.01 42.02 ( ) 42.03 ......................................... 42.04 ........ 42.992.2.403 42 1. 42.00 88.99 .2. 42.01 88.98 , , .3. 42.02 42.01 .4. 42.04 :. , , , :- ,- ,- .. , , .. , 41.08 , .. , 33.98 , , , . , 54.99 - , .. 42.04 88.06 .

4343 43.00 43.01 43.02 ........ 43.90 (. 241/2228/1995) ........ 43.992.2.404 43 1. 43.00 , , . 43.00 : (1) (2) . , , , . , , , , . , 43.00 33.04 .2. 43.01 , , . , , , 53.14 .3. 43.02 , 53.01 , , . , 43.02 33.04.

4444 44.00 44.00.00 , , . 44.00.01 / 44.00.00 44.01 ........ 44.09 44.09.00 44.09.01 / 44.09.00 44.10 44.11 44.11.00 ( 31 . 1 - ' . 2238/1994) 44.12 44.13 44.14 ( ..) 44.15 ( ) ........ 44.98 44.99

4545 45.00 . 45.01 . 45.02 . .. 45.03 . .. 45.04 .. 45.05 .. 45.06 ........ 45.10 - / . 45.11 - . .. 45.12 - / .. 45.13 - / 45.14 . 45.15 .. 45.16 . 45.17 .. 45.18 45.19 . 45.20 .. 45.21 .... 45.22 ( ) 45.23 45.24 . ( /) 45.25 .. ( /) 45.26 .... ( /) ........ 45.98 . 45.99 ..2.2.406 45 1. , , . . , , 5.2. , , :. 5.. 45.00-45.05 53.04 .. 45.10-45.99 53.17 . 53.18 .. 45.10-45.99 , , , . , , 53.17 53.18 , .. ( ) , . 2.3.2 .3. 45.00-45.09 . . , 16.16 . 23 . 2.2.110.4. 45.10-45.13 , .5. 45.14-45.15 , 45.16-45.17 , 18.01. , , . 10 . 2.2.112, . 1 .6. 45.18-45.99 . 45.24 ., 45.25 .. 45.26 .... . 3 . 2.2.502, 65.06 65.01, 65.01.07 . 65.01.08 ...

4848 . ( . : 64/1414/ 1990, 108/1811/1992, 131/1877/1993, 200/2125/1994)2.2.409 48 1. 48 , .2. 48 , , .. .3. : . 48 . () () , , . , .. , , , , , . , . 2.3.302.

4949 - ( ) 494 . 44 495 . 45 496 .................................. 497 .................................. 498 ( ) . 482.2.410 49 - ( )1. (494-498) . 1 . 2.2.113.2. 494-498 , , . 2.2.405 2.2.409 44-48.3. 49, , , 44-48.

5 50 51 52 - 53 54 - 55 56 57 ...............................................................58 59 2.2.5 5: 2.2.500 1. 5 . .2. , , . 2 . 2.2.406.

5050 50.00 50.01 50.02 50.03 .... 50.04 - 50.05 50.06 - 50.07 / 50.08 / ......... 50.90 - (. 165/2045/1993) ......... 50.992.2.501 50 1. 50 , .2. 50.00 50.01 , .3. 50.02 50.03 .... .... , .4. 50.04 - .5. 50.05 , , , 15.09 50.08 . 32.00 , . 5 . 2.2.109. 50.05 , , . . - - 50.05 . , , .. , 50.05 81.00.02 - .6. 50.06 - , . 50.06, 50.00, 50.01, 50.02 50.03 .7. 50.07 , :. 50.07 , , .. , 50.07 .. , , , 50.07 , , 61.98.01 , .. , 61.98.01 50.07.. , 28 , 50.07. 50.07 , 50.00, 50.01, 50.02 50.03, .8. 81.00.04, , 81.01.04, , , 16.15 , , . 2.3.2. , , , . 2.3.2.

5151 51.00 . 51.01 .. 51.02 .... 51.03 . ( ) 51.04 .. ( /) 51.05 .... ( ) ......... 51.90 . (. 79/1623/1991) 51.91 .. (. 79/1623/1991) 51.92 . (. ) (. 79/1623/1991) 51.93 .. (. ) (. 79/1623/1991) ......... 51.992.2.502 51 1. 51 - - , . .2. , . 8 . 2.2.501.3. 51.03 ., 51.04 .. 51.05 .... , , . , . , :. , :- 65.06 .- , 65.06 51.03, 51.04 51.05, .- , ( ), ( ) , 51.03, 51.04 51.05, , 65.06.. , 51.03, 51.04 51.05 . , 6 7 .

5252 - 52.00 ' 52.01 ' 52.03 ......... 52.99 2.2.503 52 1. 52 , , .2. , . 8 . 2.2.501.: 52 , (. 100 ). (... 1116200/885/0015/. 1282/30-10-1996).

5353 53.00 53.01 53.02 53.03 53.04 53.05 53.06 53.07 53.08 53.09 53.10 . 53.11 .. 53.12 . 53.13 .. 53.14 53.15 53.16 - 53.17 . 53.18 .. ........ 53.90 () (. 38/1047/1988) ........ 53.98 . 53.99 ..2.2.504 53 1. 53 5.2. 53.00 . , 60 , , . , , , 53.03 .3. 53.01 :. , 88.99 , .. , 53.02 , .. , 33.06 .. , 54.09.00 , .. , 43.02 .. .4. 53.02 , 33.06 , . ' .5. 53.04 , 45.00 45.05. , . 8 . 2.2.501.6. 53.05 , , 65.00 . , . 8 . 2.2.501.7. 53.06 . 3 . 2.2.112.8. 53.07 . 2.2.305.9. 53.08 , .10. 53.09 , , , 50.06.11. 53.10 53.11 , 53.12 53.13 , 18.01. , . 10 . 2.2.112, 1 .12. 53.14 .13. 53.15 , . , , 53.15 88.99 , 65.09 .14. 53.16 - , 9 10 . 2.2.401.15. 53.17 . 53.18 .. , , . 2 . 2.2.406.16. 53.98 . 53.99 .. 5.

5454 - 54.00 (. 243/2162/1995 & 136/1905/1993) 243/2162/1995 . ... 54.01 (. 2127/1993) 54.02 ( . 1642/1986 / ) 54.03 - 54.03.00 01 ......................................... 02 03 ......................................... 04 05 ......................................... 06 .............. 54.03.99 54.04 - 54.04.00 01 02 ............... 54.04.99 54.05 - 54.06 - 54.06.00 01 ........................................... 02 ........................................... ............... 54.06.99 54.07 54.08 - 54.09 54.09.00 01 02 03 04 05 06 ( 43 . 2 . 2065/1992) 07 ( 37 . 2065/1992 24 . 2130/1993 . ). 08 - 09 10 11 12 13 ( 55 . 1-' . 2238/1994) 14 ( 55 . 1-' . 2238/1994) .............. 54.09.99 54.10 ......... 54.90 (. 232/2209/1994) ......... 54.99 - 2.2.505 54 - 1. 54 , , .2. 54.00 , 54.01 54.02 . , :- ,- - , , , . , 54.00 , .3. 54.03 - , .. 843/48 . 54.03 60 . 54.03 .4. 54.04 - . , 61 , , . .5. 54.05 - , 63.03, .6. 54.06 - , . 54.06 , .7. 54.07 , , 88.08 , , . 54.07 54.08, . 8.8. 54.08 - , , . 54.08 :. 33.13.00 33.13.01-07, . 10 . 2.2.304.. 54.07, . 7, 54.09.05 54.09.06 .. , 33.13.00, , , (), ( 54.08) . 54.08 . , , 54.08. 54.08, , , , , .9. 54.09 :. 54.09.00 , 53.01 , , , . .. 54.09.01 54.09.02 .. 54.09.03 54.09.04 .. 54.09.05 54.09.06 , , 63.98.00 63.98.01 , . 54.09.05 . , 54.09.05 54.09.06 54.08, . 8.. 54.09.07 54.09.08 - , 63.98.02 , 1 , , 63.04.01 (.. , , ).. 54.09.09 , 63.04.00 , .. 54.09.10 , 63.02 , . (54.09.10) .. 54.09.11 , 63.98.03 .. 54.09.12 .10. 54.99 - , , 54, , . 17 18 . 2.2.304 33.98. 54.99 82.00 .

5555 55.00 () 55.00.00 01 02 03 .............. 55.00.99 55.01 55.02 55.03 .............................. ......... 55.99 2.2.506 55 1. 55 .2. 55.00 () , :. , , 55.00.00 , 55.00.02 55.00.03 , . .. , 55.00.01 , .. , 55.00, , 55.00, 60, , 55.99, 82.00 .3. 55.01 , 55.02 55.03 , . 2, .4. 55.99 , .

5656 56.00 ( ) 56.01 () ( ) 56.02 56.03 ......... 56.90 (.257/2257/96) ..... 56.992.2.507 56 1. , , . 1 . 2.2.307., , , ' , , .2. 56.00 , ' , 7 , . 56.00 , () , .3. 56.01 () , 6, , ' , , .. , .4. 56.02 . . 7 . 2.2.203.5. 56.03 , 70-73, , , , . , , 56.03 .

5858 : .... 58, 2, 6, 7, 8 . 58.00 ............................................................... 58.20 (/20.99) 58.21 ............................................................... ......... 58.24 - (/24.99) 58.25 (/25.99) 58.26 (/26.99) 58.27 ....................................................... 58.28 (/28.99) ......... 58.60 - , (/69.60) 58.61 - (/61.99) 58.62 - (/62.99) 58.63 - - (/63.99) 58.64 - (/64.99) 58.65 - (/65.99) 58.66 (/66.99) 58.67 .................................................... 58.68 (/68.99) 58.69 .................................................... 58.70 (/70.99) 58.71 (/71.99) 58.72 (/72.99) 58.73 (/73.99) 58.74 - (/74.99) 58.75 - (/75.99) 58.76 - (/76.99) 58.77 .................................................... 58.78 (/78.99) 58.79 .................................................... 58.80 .................................................... 58.81 - (/81.99) 58.82 - (/82.99) 58.83 (/83.99) 58.84 (/84.99) 58.85 (/85.99)2.2.509 58 1. 58 , 9, 58 , 9, 58 .2. 58 , , , (.. , , ) (.. , - , ).3. 58 :. , , . 58 , (58.00, 58.01, 58.02, 58.03, 58.04, 58.05, 58.06, 58.07, 58.08, 58.09, 58.10, 58.11, 58.12, 58.13, 58.14, 58.15, 58.16, 58.17, 58.18, 58.19, 58.20, 58.21, 58.22, 58.23, 58.24, 58.25, 58.26, 58.27, 58.28). 6 (60.99, 61.99, 62.99, 63.99, 64.99, 65.99, 66.99, 67.99 68.99), 8 (81.99, 82.99, 83.99, 84.99 85.99), 2 (20.99, 24.99, 25.99, 26.99 28.99) 7 (70.99, 71.99, 72.99, 73.99, 74.99, 75.99, 76.99 78.99). 58, , (.. ):- , 6 8.- , 2.- , 7 8. (.. , ) , , , , , () , . 58 :- 6 8, (6 8).- 7 8, (7 8). , , , () , . , .. , , , () , , , , , . 58, , , .. , . 58 . 58, (.. ):- , 6 8.- (.. ), 2.- (.. ), 7 8. 58, , , , , , . 58 , , , , , (36) (56). , , (.. ), . 58 , . , 58 6 7.

5959 ( ) 590 / 50 591 / 51 592 / 52 593 / 53 594 - / 54 595 / 55 596 / 56 597 ..................................... 598 / 582.2.510 59 ( )1. (590-598) . 1 . 2.2.113.2. 590-598 , , . 2.2.500 2.2.509 50-58.3. 59, , , 50-58.

6 60 61 62 63 - 64 65 66 67 ............................................68 69 ' 2.2.6 6: ' 2.2.600 1. 6 ' (), .2. 6 :. . 1 3, , 1, 78.00 .. , 81 .. , 82 .. , 83 .. , , , 88.08 .. (.. , , ), .3. , 6 , , , ( 8).4. 6, . 3, :. , 9 , , . 78.00 1.. , 6, , , . , 6 , 78.05 44 .5. , .. , 6, .2.2.601 (.. ) , , , , (60.99, 61.99, 62.99, 63.99, 64.99, 65.99, 66.99 68.99), . 2.2.509.2.2.602 1. 6, , 80.00 . , , 80.00 , .2. ( 36) ( 56), . 2.2.307 2.2.507.2.2.603 60-68 . , ' ' , . ' , , , ' 60-68 .

6060 60.00 60.00.00 ( , ) 01 02 03 ( ) 04 ....................................... 05 06 07 08 09 10 (, , , ..) 11 ( ) 12 (, , , , ..) 60.00.13 .............. 60.00.99 60.01 60.01.00 ( , ) 01 02 03 ( ) 04 05 06 07 08 09 10 (, , ..) 11 ( ) 12 (, , , ) .............. 60.01.99 60.02 60.02.00 01 (.. ) 02 - 03 (.. , , ) 04 (.. , ) 05 (.. , , , ) 06 (.. ) 07 (. 44/1129/1989) .............. 60.02.99 60.03 60.03.00 01 02 03 ............................................. 04 ............. 60.03.99 60.04 60.04.00 01 02 03 (. 252/2244/1995) 04 ............. 60.04.99 60.05 60.05.00 01 .............. 60.05.99 60.06 ......... 60.99 - , (/58.60)2.2.604 60 1. 60 , .2. 60.00 60.01 , . , , , , () , :- 33.00, 33.01 33.02, , .- 54 55, , .- 53.00, . , 53.00 . 60.00 , , , . 60.00.01, 60.00.12, 60.01.01 60.01.12, , , 60.00.00 60.01.00, .3. 60.02 , , . (.. ) , 25 . , 75.01 .4. 60.03 60.04 (, .. 843/48) (60.03) (60.04) , 54 55. , .. , , 81.00 , , , 82.00 .5. 60.05 , , , (. 44.00). . 5- . 2.2.405, (5-).

6161 61.00 61.00.00 01 ( ) 02 03 - - 04 05 06 07 .............. 61.00.99 61.01 61.01.00 01 02 (. 252/2244/1995) .............. 61.01.99 61.02 61.02.00 01 02 03 .............. 61.02.99 61.03 61.03.00 (Facon) 01 (Service) .............. 61.03.99 61.04 ......... 61.90 (. 252/2244/1995) 61.90.00 (. 252/2244/1995) 01 02 ........................................ 03 04 61.91 (. 95/1694/1992) 61.92 61.92.00 ( 37 . 2145/1993) 61.92.01 .... 02 ................................. 61.93 (. 252/2244/1995) 61.94 (. 252/2244/1995) 61.94.00 61.94.01 61.94.02 .............................................. 61.94.05 - ...... 61.94.06 - ..... 61.94.07 - .... 61.94.08 ..................................... .. ............... 61.98 61.98.00 (Royalties) 01 .... .............. 61.98.99 61.99 - (/58.61)2.2.605 61 1. 61 , .2. 61.00-61.03 61.98 . .. , . , 16, . 2.2.110._____________________________: , (, , ..), 61 ( .., 61 - - ). , 64.98. (... 1116200/885/0015/. 1282/30-10-96)

6262 62.00 62.01 62.02 62.03 62.03.00 - 01 TELEX () - FAX 02 03 .... 62.03.10 (. 147/1968/1993) ............... 62.03.99 62.04 62.04.00 01 - 02 - - 03 04 05 06 07 08 09 .................................. 62.04.10 . 1652/1986 (. 85/1644/1991) ................ 62.04.99 62.05 62.05.00 01 02 03 .... 08 62.06 62.07 62.07.00 01 - - 02 - - 03 04 05 06 07 .............. 62.07.99 62.08 ......... 62.91 (. 129/1875/1993) ......... 62.98 62.98.00 ( ) 01 ( ) 02 ( ) 03 (. 219/2184/1994) .............. 62.98.99 62.99 - (/58.62)2.2.606 62 62 : (1) , (2) , , 60.02.01 , (3) , 60.02.06 , , 32 2 1, (4) , (5) , (6) 62._____________________________: leasing ( . 1665/1986), 106/1804/1992 . , ( ..) ..:62.04.20 leasing 62.04.21 leasing ...........62.04.25 leasing ( ) ..(... 1116200/885/0015/. 1282/30-10-96)

6363 - 63.00 63.00.00 01 ............... 63.00.99 63.01 63.01.01 63.02 , 63.02.00 01 ............... 63.02.99 63.03 - 63.03.00 01 02 03 04 .............. 63.03.99 63.04 - 63.04.00 01 .... 03 ( 24 . 2130/1993) .............. 63.04.99 - 63.05 - 63.06 - 63.07 ......... 63.90 (. 252/2244/1995) ......... 63.98 - 63.98.00 01 ( 43 . 2 . 2065/1992) 02 ( 37 . 2065/1992) 03 04 05 .......................................... 06 07 .... 08 (. 243/2162/1995) 09 (. 243/2162/1995) .............. 63.98.99 - 63.99 - - (/58.63) 2.2.607 63 - 1. 63 , . 2.2. 63 - : - , , , 88.08 , , 63.00 .- , 82.00 .- , 81.00.00 .- .. 843/48, 60.- , , 65.07 , .- , 2, , 1, .

6464 64.00 64.00.00 ( - - ) 01 02 - 03 - 04 () - 05 .............. 64.00.99 64.01 64.01.00 64.01.01 .............. 64.01.99 64.02 64.02.00 01 - 02 03 04 05 - 06 07 (.. Rally) 08 ( ) 09 10 (. 44/1129/1989) .............. 64.02.99 64.03 - 64.03.00 01 02 .............. 64.03.99 64.04 64.04.00 ( 35 . 3-5 .. 3323/1955, 31 . 2-5 . 2238/1994) 01 ................................................... .............. 64.04.99 64.05 - 64.05.00 01 - 02 .............. 64.05.99 64.06 - 64.06.00 01 02 (. 44/1129/1989) .............. 64.06.98 64.06.99 64.07 64.07.00 01 02 03 .............. 64.07.99 64.08 64.08.00 01 02 .............. 64.08.99 64.09 64.09.00 01 .............. 64.09.99 64.10 64.10.00 & 64.10.01 & .............. 64.10.99 64.11 ( 1994 64.11, 68.01 . 64.12 () 64.12.00 () 01 () .. / 02 () .............. 64.12.99 64.13 ......... 64.91 () hedging (. 268/2272/1986) 64.98 64.98.00 01 (.. .., ) 02 03 04 05 .............. 64.98.9964.99 - (/58.64)2.2.608 64 1. 64 ' 6.2. 64.00 :- 64.00.00 , ' .- 64.00.01 , , . , 62.04.03 .- 64.00.02 - , , 2.: , (. 43 . . 2190/1920) 32 2. , 64.00.02, , ' , ( ) ( & , ..), , ' , 97. ( 1116200/885/0015/. 1282/30-10-96)- 64.00.03 - , , 2.- 64.00.04 - , , , , 2.3. 64.01 , , .. , , 60.00.11 , , 60.01.11 , .4. 64.02 :- 64.02.04 , . , 62.04.08 . , , 14.09 .- 64.02.08 ' . , , , .- 64.02.09 , , .- 64.02.99 64.02.00-64.02.98.5. 64.03 - , (. 64.03.00 64.03.01), (. 64.03.02).6. 64.04 , ( .. 4231/1962).: 64.06.02 ( 31 . 1 . ' . ' . 2238/94). ( 1116200/885/0015/. 1282/30-10-96)7. 64.07 (. 64.07.00), (.. ) , , (. 64.07.01), (. 64.07.02) (. 64.07.03).8. 64.08 2.9. 64.10 , , , . 2.2.112 . 2.2.305.10. 64.11 , . 6- . 2.2.112.11. 64.12 , . 5 . 2.2.112.12. 64.98 :- 64.- 64.98.03, 64.98.04 64.98.05 , , . , , , 61

6565 65.00 65.00.00 . 01 . 02 .. 03 .. 04 .. 05 .. ..............65.00.99 65.01 65.01.00 . 01 . .. 02 .. 03 04 . 05 .. 06 07 . 08 .. 09 10 ............. 65.01.98 . 65.01.99 .. 65.02 65.03 65.04 65.05 65.06 65.07 65.08 (.. ) 65.09 65.10 ......... 65.90 Factoring (. 216/2176/1994) ......... 65.98 65.98.00 ............... 65.98.99 65.99 - (/58.65)2.2.609 65 1. 65 . (65.00-65.06) , , , (.. ..., ).2. 65.09 , . 13 . 2.2.504.3. 65.98 65. , 64.10, . 9 . 2.2.608.

6666 66.00 66.00.00 01 02 03 04 05 06 07 ....................................... .... 11 12 13 14 15 16 17..............66.00.99 66.01 - - 66.01.00 - 01 02 03 04 .......................................... 07 - 08 09 10 11 ............................................. 14 - 15 16 17 18 ............................................... 21 - 22 23 24 .............66.01.99 66.02 - - 66.02.00 01 02 03 04 - 05 06 07 08 09 10 11 12 13 14 - 15 16 17 18 19 ..............66.02.99 66.03 66.03.00 01 02 - - 03 04 05 06 07 ........................................ 09 10 11 12 - - 13 14 15 16 17 ............................................ 19 .............66.03.99 66.04 66.04.00 01 02 03 04 05 06 07 ........................................ 08 09 10 11 12 13 14 15 16 17 ........................................ 18 19 ..............66.04.99 66.05 66.05.00 01 02 - - 03 04 05 ..............66.05.10 11 - - 12 13 14 15 ........................................ 16 66.05.17 66.05.18 19 ..............66.05.99 66.06 ........ 66.99 (/58.66)2.2.610 66 1. 66 , . . 2.2.102/.2. 66 1 (10.99, 11.99, 12.99, 13.99, 14.99 16.99).3. () 85 , 1 (10.99, 11.99, 12.99, 13.99, 14.99 16.99).__________________________________________... 1116200/885/0015/. 1282/30-10-1996 66.05 :) 16 - / 66.05 - (. 43 . 3 4 . . 2190/1920. , / 85 ( , 66.05).) 66.05.01, 66.05.02 66.05.03 92.00 .) 66.05.00, 66.05.10, 66.05.13 ( ) 66.05.17, 92.01 . 66.05.17 / ( / 16.17 , 3 . 3 .. 88/1973 5 . 4 . 1947/1991, 25%.) 66.05.11 66.05.12 92.02 .) 66.05.13 ( ), 66.05.16 66.05.18 92.04 .) 92 66.05.04, 66.05.05, 66.05.14 66.05.19, ( 16.04, 16.14 16.19).

6868 68.00 68.01 ........ 68.09 ........ 68.99 (/58.68)2.2.612 68 68 , . 2.2.405 44 .

6969 ' ( ) 690 . 60 691 . 61 692 . 62 693 - . 63 694 . 64 695 . 65 696 . 66 697 698 . 682.2.613 69 ' ( )1. (690-698) . 1 . 2.2.113.2. 690-698 , , . 2.2.600 2.2.612 60-68.

7 70 71 72 73 ( )74 75 76 77 .....................................................78 - 79 ' 2.2.7 7: ' 2.2.700 1. 7 ' ().2. 7 :. , ' .. , , 8.3. 7 :. ( ).. .. .. (, ).. , .. .4. 7 , , .5. .2.2.701 (.. ) , , , (70.99, 71.99, 72.99, 73.99, 74.99, 75.99, 76.99 78.99), . 2.2.509.2.2.702 1. 7, , 80.00 . , , , , 80.00 , .2. (. 36) (. 56), . 2.2.307 2.2.507.2.2.703 70-78 . , ' , . ' , ' 70-78 .

7070 70.00 70.01 70.94 70.95 70.96 . 70.97 70.98 70.99 (/58.70)2.2.704 70 1. 70 . 20 .2. . , , . , , . .3. . , 70.95 , . 70.95, .4. 70.96 , 3. , 70.96 70, ' . 70.96 70, .5. 70.97 , 70, , , , , 70, 31.06 , , 31.13. 70, 71, 72 73, . 6 . 2.2.302.6. , . , :. .. , , .. , .. , . , , . , 70.98 , . 70.98, , . , (. 70).7. , (...) , 70, (. 30) (. 38).8. ( ...), , ( ), , .9. 70 , , , 54.00 , , 54.02 , , 54 - , 75.10 .10. , . , , ( ) . , . , , , , 81.00.04 81.01.04.11. , , , , , , 36.01 , . 2.2.307, 70. , , , 36.01.12. , 70. , .

7171 71.0071.01 71.9471.95 71.96 . 71.97 71.98 71.99 (/58.71)2.2.705 71 71 . , 21 , . 2.2.704 70.

7272 72.00 72.01 ....................................... ........ 72.10 (. 114/1839/1992 & 217/2177/1994) 72.11 (. 107/1810/92) 72.22 72.24 - 72.25 72.26 72.28 72.94 72.95 72.96 . 72.97 72.98 72.99 (/58.72)2.2.706 72 1. 72 : (1) , (2) - , (3) , (4) , (5) (6) .2. 72 , .3. 72, 22, 24, 25, 26 28, . 2.2.704 70.

7373 ( ) 73.00 73.01 73.91 () Hedging (.268/2272/96) 73.94 73.95 73.96 . 73.97 73.98 73.99 (/58.73)2.2.707 73 ( )1. 73 , . , 75 .2. 73 . 2.2.704 70.

7474 74.00 74.01 74.02 74.03 - (. 41/1063/1989, 47/1228/1989, 206/2138/1994) - ..:74.03.00 01 ......................................... 02 ......................................... .... 99 ......................................... 74.04 74.05 (. 93/1687/1992)74.05.00 ............... 74.98 74.98.00 01 02 .............74.98.99 74.99 - (/58.74)2.2.708 74 1. 74 , .2. (. 74.00) , .3. (. 74.01) , , ( .. .. 4171/1961). , , , 33.14.01 , (33.14.01) 74.01, . 11- . 2.2.304.4. (. 74.02) , , .5. (. 74.98) . , , .6. , , . , 74 , . , 74, 82 .7. 74 . 2.2.704 70, 1-6.

7575 75.00 75.00.00 01 - 02 (Facon) - 03 04 (. 55/1336/1990) .............. 75.00.99 75.01 75.01.00 01 02 .............. 75.01.99 75.02 - 75.02.00 01 .............. 75.02.99 : - 7375.03 : , , 7375.04 75.05 - 75.06 - - 75.07 75.08 75.09 (.. )75.10 75.99 - (/58.75)2.2.709 75 1. 75 , , . , , , 73 75.2. 75 . 2.2.704 70, :. 75.00 , .. 75.01 . , , 60.02 , . 3 . 2.2.604.. 75.02 - , .. 75.03 , , .. 75.04, 75.05, 75.06, 75.07, 75.08 75.09 , , , , - , , , ( ). 81.01 , .. 75.10 , , , .

7676 76.00 76.00.00 01 02 03 04 05 06 07 ...............76.00.99 76.01 76.01.00 01 02 03 04 05 06 07 08 ...............76.01.98 76.01.99 76.02 76.03 76.03.00 01 02 03 04 / 05 06 ...............76.03.99 76.04 () 76.04.00 () 01 () .. 02 () ...............76.04.99 ........ 76.98 76.98.00 (. 31/1022/1988) 01..............76.98.99 76.99 - (/58.76)2.2.710 76 1. 76 . , (.. ), 73 7 (70-72), .2. 76 . 2.2.704 70, :. 76.00 76.01 , (.. ). , 3, :- , 33.13.01.- , 33.13.02.- , 33.13.03.- , 33.13.04.- , 33.13.05.- , , , 33.13.07. . 10- . 2.2.304.. 76.02 . . 6 . 2.2.302.. 76.03 . 33.13.06, . 10- . 2.2.304.. 76.04 () , . 5 . 2.2.112 . 11 . 2.2.305 .. 76.98 76.

7878 - ' 78.00 78.00.10 11 - - 12 - - 13 14 78.00.14.06 (. 183/2099/1993) 15 16 ..............78.00.99 78.01.........78.05 ( 78.05 . 91/1683/1992)78.05.00 .............78.05.09 ...........78.05.99 78.06 ........ 78.10 (. 44/1129/1989)78.10.00 01 () 02 03 04 ( 51/1282/1990) 05 (. 217/2177/1994) 06 ................................................ 08 (. 217/2177/1994, 251/2242/1995) 78.11 (. 51/1282/1990) ........ 78.99 /58.78)2.2.712 78 1. 78.00 , 1, , . 9, , .2. 78.05 . 5- . 2.2.405 44 .3. 78 . 2.2.704 70, 1-2 . 2.2.109.: (1) / 64.06.02, , 81.00.05 . ( 31 . 1 . . ' . 2238/1994.(2) / 78.10 ( 81.02) , ( 72 ., . . / 72). (... 1116202/885/0015/. 1282/30-10-1996).

7979 ' ( ) 790 . 70 791 . 71 792 . 72 793 ( ) . 73 794 . 74 795 . 75 796 . 76 797 ................................................ 798 . 782.2.713 79 ' ( )1. (790-798) . 1 . 2.2.113.2. 790-798 , , . 2.2.700 2.2.712 70-78.

8 80 81 82 83 84 85 86 87 ..........................................88 89 2.2.8 8: 2.2.800 - 1. 8 , , . , , , , .2. 8 , , .2.2.801 , 81-85, . , ' 81 85, . ' , ' 81-85 .2.2.802 (.. ) , , , (81.99, 82.99, 83.99, 84.99 85.99), . 2.2.509.

8080 80.00 80.01 ( ) 80.02 80.02.00 01 - 02 03 ( - ) (. 46/1189/1989) 04 05 06 ..............80.02.9980.03 80.03.00 01 02 03 04 ..............80.03.99.........80.992.2.803 80 1. 80 , . 4.1.402. , , 86 , , .2. , , .3. 80.00 , , (, ).4. 80.00, , 2, 6, (.. . 63.98.02 ), 7, , . 2.2.202, 2.2.602 2.2.702, , , . 80.00 :. :- , , 20-28 290-298, .- , - , , , , 20, 24, 25, 26 28 290, 294, 295, 296 298, .- ' , 6, 60-68 690-698, , .- , , 80.01.. - ' , 7, 70-78 790-798, , .- , , , 20-28 290-298, .- , , 80.01.5. 80.01 ( ) ( ), , , . 80.01, , ( ), . 4. , 80.01 80.02 , , , , , . (80.01) 80.03 , , , , . 80.01 ( ) ( ). , , ( , ), . 9, 92.01 , 92.02 92.03 ' 6, 64.10 , 64.11 , 64.12 65 . , , . , . ' 7, 74, 75 78.05 , 76.00 , 76.01 , 76.04 76.02-76.98, 76.04, ., 80.01 :. :- , , 80.00, .- , , 80.03.- , , 86.00.00 ( ).. :- , , 80.00, ,- , , 80.02,- , , 86.00.00.6. 80.02 , ., 80.02 86 86.00.02 , 86.00.03 , 86.00.04 , 86.01.07 , 86.01.08 86.01.09 , 80.02.7. 80.03 , ., 80.03 86 86.00.01 , 86.01.00, , 86.01.01 , 86.01.02 86.01.03 , 80.03.

8181 81.00 81.00.00 01 02 - 03 - 04 05 (. 44/1129/1989).............81.00.10 . 2019/199281.00.11 ( 24 . 2065/1992)...............81.00.99 81.01 81.01.00 01 02 - 03 04 05 ..............81.01.99 81.02 81.02.00 01 02 - - 03 04 05 06 07 (. 51/1282/1990) 08 (. 217/2177/1994).............81.02.10 (. 51/1282/1990)..............81.02.99 81.03 81.03.00 01 02 - - 03 04 05 06 07 ...............81.03.99 81.04 ......... 81.99 - (/58.81)2.2.804 81 1. 81 ' , . 81 , , . , 81.00.99, 81.01.99, 81.02.99 81.03.99.2. 81.00 ' . . 82.00. , , 81.00, 33.98 . 17 18 . 2.2.304. . 17 23 . 2.2.110, , . 2.3.2., , . 4 . 2.3.2. . 2 . 2.3.302, . 3 . 2.3.302.3. 81.01 , ' , . . 82.01. , 81.01.04, 2.4. 81.02 81.03 - - , .. , , .5. 81 86.02 , 81 .

8282 82.00 82.00.00 01 02 - 03 - 04 ( ) 05 ( ) 06 07 / 36.01 (. 176/2087/1993) 08 / 36.03 (. 176/2087/1993) 09 / 56.01 (. 176/2087/1993) 10 / 56.03 (. 176/2087/1993)............82.00.60 (. 91/1683/1992) 61 ........ 62 ........ ( ' 63 ........ ) 64 ......................82.00.99 82.01 82.01.00 01 02 03 04 ( ) 07 / 36.01 (. 176/2087/1993) 08 / 36.03 (. 176/2087/1993) 09 / 56.01 (. 176/2087/1993) 10 / 56.03 (. 176/2087/1993)..............82.01.99 ......... 82.02 ......... 82.99 - (/58.82)2.2.805 82 1. 82 ' , . 82 , , . , 82.00.99 82.01.99.2. 82.00 ' , , , . . . 42.04, . 4 . 2.2.403.3. 82.01 ' , , , 42.04 . 4 . 2.2.403, , .4. 82 86.02 , 82 .

8383 83.00 ......... 83.10 83.10.18 .. .. (. 118/1845/1993) 83.11 83.12 83.13 ......... 83.98 83.99 (/58.83)2.2.806 83 1. 83 . 5 . 2.2.405 44 .2. 83 86.02.10 , 83 .

8484 84.00 84.00.00 01 02 .... 09 10 11 12 13 ..............84.00.99 84.01 84.01.00 01.............. 12 13 ...............84.01.99 84.02 ......... 84.91 (. 91/1683/1992)84.91.00 ..............84.91.09 ...............84.91.99 84.99 (/58.84)2.2.807 84 1. 84 . 5 . 2.2.405 44 .2. 84 86.02.03 , 84 .

8585 85.00 85.00.00 01 02 03 04 .................................... 05 06 07 .................................... 11 12 13 14 ..................................... 15 16 17 ...................................... .............. 85.00.99 85.01 - - 85.01.00 - 85.01.01 02 03 04 .................................... 07 - 08 09 10 11 ........................................ 14 - 15 16 17 18 ........................................... 21 - 22 23 24 .............. 85.01.99 85.02 - - 85.02.00 01 02 03 04 - 05 06 07 08 09 10 11 12 13 14 - 15 16 17 18 19 ............... 85.02.99 85.03 85.03.00 01 02 - - 03 04 05 06 07 ....................................... 09 10 11 12 - - 13 14 15 16 17 ............................................. 19 .............. 85.03.99 85.04 85.04.00 01 02 03 04 05 06 07 ...................................... 08 09 10 11 12 13 14 85.04.15 16 17 ......................................... 18 19 .............. 85.04.99 85.05 85.05.00 01 02 - - 03 04 05 06............. 10 11 - - 12 13 14 15 .......................................... 16 17 18 19 .............. 85.05.99 85.06.........85.99 (/58.85)2.2.808 85 1. 85 , () .2. , , 66, . 2.2.610, ( ), . 4.1.202.3. 85 . 2.2.610.4. 85 86.03 , 85 .

8686 86.00 86.00.00 ( ) 01 02 03 - 04 86.00.05 ( - (. 46/1189/1989)...............86.00.99 86.01 86.01.00 01 02 03 04 .................................... 07 08 09 ..............86.01.99 86.02 86.02.00 01 02 03 04 ......................................... 07 08 09 10 ..............86.02.99 86.03 86.03.00 01 - - 02 - - 03 04 05 ..............86.03.99 86.04......... 86.99 2.2.809 86 1. 86 , , . 4.1.202.2. 86, , , () , , .3. 86 ( ) . 86, , , - . ( - ), (, - , ) . , 86 86.99, ( ).4. 86.99 86, ( ), 88.5. 86 :. :- , , 80.01,- , - , , , 80.02.00, 80.02.01 80.02.02,- , , , , 80.02.04, 80.02.05 80.02.06,- , 81.00,- , 81.02,- , 82.00,- , 83,- , 85,- , 88.00 .. :- , , 80.01,- , 80.03.00,- , 80.03.01,- , 80.03.02,- , 80.03.03,- , 80.03.04,- , 81.01,- , 81.03,- , 82.01,- , 84,- , 88.01.

8888 88.00 88.01 88.02 88.03 88.04 88.05 88.06 88.07 / 88.08 88.09 88.10 .......... 88.98 88.99 2.2.811 88 1. 88 , , , . 4.1.302. 88, , , .2. 88 , , , , , , .3. 88 :. :- 88.01 , 86.99.- 88.03 , 42.01.- 88.04 , 42.02.- 88.06 , 42.04.- 88.08 , 54.07, . 7 . 2.2.505.- 88.09 (.. . 63.98.02 - - ), 63 6 .- 88.00, 88.02, 88.06 88.07 , 88.98, 88 ( ), 88.99, 88 ( ).- 88.99 , 41, 53.01 , 43.02 , 54.09.00 42.00 ( ).. :- 88.00 , 86.99.- 88.02 , 42.00.- 88.06 , 42.04.- 88.07 , 41 ( , , , ).- 88.01, 88.03, 88.04, 88.06, 88.08 88.09 , 88.98, 88 ( ), 88.99, 88 ( ).- 88.98 , 42.01.

8989 89.00 89.01 2.2.812 89 1. 89 , , . 4.1.103.2. , . 4.1.103, , , , , .3. 89 .4. 89 :. , , ( . 89) , ' , , , ' , . 89, , , , , .. , , () , ( . 89) , , , . 89, ( ), , , , , , .

9 90 - 91 - 92 () 93 ( )94 95 96 - 97 98 99 (' ) (' )5.21 5.210 91. 9, :/ 90: - / 91: - / 92: () / 93: ( )/ 94: / 95: / 96: - / 97: / 98: 2. , , . .. , , , 91.3. 90 - 99 (.. ), . 90 - 99 . ( . 270/2273/96).4. 94 - , , , 2. ( . 270/ 2273/1996).5. , , 92 93 :. , :- 92.00 - 92.01 - 92.02 - 92.03 .. ( ) , : (1) (2) , ' ( ' ).6. 92.04 . 92.04 , , 92.01 .7. :. , . 1.103.. , 9, , .. , , .

90 90 - 90.00 .....................................................................90.01 90.02 90.03 .....................................................................90.04 .....................................................................90.05 .....................................................................90.06 ' 90.07 ' 90.08 90.09 .....................................................................90.10 ..............................................................................90.99 .....................................................................: 90 .. 1123/80 90 2, 6, 7 8 .. 90.01.00 .. 1123/80 90.01.20 . 2, 6, 7 8.90 - 90.0090.01 90.01.20 90.01.21 90.01.22 90.01.23 90.01.24 - 90.01.25 90.01.26 90.01.2790.01.28 ...............90.01.9990.02 90.02.20 90.02.21...............90.02.24 - 90.02.25 90.02.26 90.02.2790.02.28 ..............90.02.9990.0390.0490.0590.06 ' 90.06.60 90.06.61 90.06.62 90.06.63 - 90.06.64 90.06.65 90.06.66 90.06.6790.06.68 ..............90.06.9990.07 ' 90.07.70 90.07.71 90.07.72 90.07.73 90.07.74 90.07.75 90.07.76 90.07.7790.07.78 - ..............90.07.9990.08 90.08.8090.08.81 90.08.82 90.08.83 90.08.84 90.08.85 90.08.86..............90.08.9990.0990.10.........90.995.211 90 - .. 1. , , , , , 8, .2. (.. ) , , , , ( ), .. ' , , 5.1.3. 90 ( , ) , () , . 90 ( ) 2, 6, 7 8 .4. 2, 6, 7 8 , 90, ( ).5. 90 , , , , , . 11 . 5.1.302 ( ). 90 , . 1- . 5.218.6. 90 :. 2, 6, 7 8 , , , 90, .. , 90 ' , . 90 , , 90 ' 2, 6, 7 8 .. 7. 90 9. . 90 , 90. (-) (+).8. 90.01 90.02 , 2. 90.01 90.02 2. 90.01 90.02 . 90.01 90.02 , ' 2. 90.01 90.02 . 90.01 , 94. 90.02 , 94 91.09 (), 94 , . 9 . 5.212. , 90.02 , .. , , 95, . 3 . 5.216. ( ) , . , . 10- . 5.215. 90.01 90.02 , .9. 90.06 ' ' , - - 6 . 90.06 6. 90.06 , . , , 90.06 ' 6. ( ) ' , . ' , ' , .. 92.01.00.00 , ' ' , , . (.. ) . 90.06 ' , :. 91.00 91.01 91, ' , .. .. 91.05 ' , , , , , .. , . 91.05 .. 91.06 ' (), ' , .. . , 91.06, , , . . 5 . 5.218.. 92 () , .. 93 , , , 92.. 97.02.02 , , , , , .. , , , 97.02.02.. 97.02.05 - , , , .. , . 97.02.05, . 90.06 , 6 , , , , , 97.02.05. 90.06 , .10. 90.07 ' ' , 7 . 90.07 7. ' ( ), . 90.07 ' 7, :. 91.02 ' , 96, .. .. 91.07 ' (), ' , 96, 91.02, , .. , 7 . , 91.07, . . 6 . 5.218.. 96.70 - 96.79. 96.22 . ' 96.22, 96.70 - 96.79.. 96.22 , ' 96.70 - 96.79.. 97.03 - , , , , .. , , . 90.07 , 7 , , , , , 97.03. 90.07