-
POKHPYEN A..E.. . 115 2014
( 3K/2014)
(540) ,
( ..)
:1. :) . 2190/1994
(... 28/3.3.1994/. ) . 3812/2009 ( 234/28.12.2009, . ).
) . 3051/2002 , ( 220/20.9.2002/. ), . 3812/2009 (
234/28.12.2009, . ).
) . 3260/2004 (... 151/682004/. )
) . 2643/1998 , ( 220/./28.9.1998) .
) . 2431/1996 (... 175/30.7.1996/. ).
) .. 50/2001 (... 39/5.3.2001/.), .. 347/2003 , 44/2005 ,
116/2006 146/3.8.2007.
) . 2790/2000 .
) . 3320/2005 ... ( 48/23.2.2005, . ), 11 . 3 .3613/2007 (
263/23.11.2007/.) . 3812/2009 ( 234/28.12.2009/. )
) . 3454/2006 ( 75/7.4.2006/.).
) . 3833/2010 (... 40/15.3.2010/.), , .
) . 3852/2010 ( 87//7.6.2010).
) . 4093/2012 20132016 . 4046/2012 20132016 ( 222/12.11.2012/.
), .
) . 4001/2011 , , (... 179//22082011).
) . 151/2014 .., . 187/2014 .
) . /..17/24171/16122002 (... 1580//18122002) , , ..
) 2, 4, 5 42 (/).
) 1990.) . 197/2011
, .. / / / ..
2. . /..15/159/21166/6122013 2 . 1 .. 33/2006 ... .
187
253
-
188 TE ....
3. . . /5323/1862014 .
4. . 42948/10.12.2003 (... 1854/. /11.12.2003) , (
1854/11.12.2003/.) .
5. . /..5/. 16502/19.7.2006 (... 989/. /25.7.2006) , .
42948/10.12.2003 (... 1854/. /11.12.2003) , .
6. . . 5365/272/2522014, , , . 2643/1998 .... ....
7. .... (... 997/18.7.2003/.).8. . 2/72772//03092013
.., .
9. . . /2053/2622014 .. . /..15/159/21166/6122013 2 . 1 .
33/2006 ... . ..
10. , , , 05620 .... 0515 .
(540) , .. ( ..) :
(..), (160) . (..), (90) . (..), (290) .
, , , .
/ .
20% .., .. .. , (.6 14 . 2190/1994 .10 1 . 2527/1997 .1 1 .
3260/2004 1 . 3 1 . 3454/2006), , , .
10% .., .. .. , ( 1 . 3 1 . 3454/2006), , .
5% .., .. .. . , , , 10 (.2190/1994, 14 . 6, . 10 1 . 2527/97 .
1 1 .3260/2004).
5% .., .. .. . ,
-
TE .... 189
, , , . 2790/2000, , 10 (. 2790/2000, 9 . 1, . 2 10 . 2839/2000
. 1 1 .3260/2004).
5 , , (.23/.3647/2008), , .
I.
: . 1. ,
, .
:
(1) , .
, (. 2413/1996 10 . 1), : ) 37, . 151 80 , . 2103443384 ) 1, . ,
.. 55132 , . 2310 459101 :
/ 1 (.): (..) .
/ 2 (.): (..) (..), .
/ 1 (.): (..) .
(, , .. 54006, . 2310/9975717276) .
, , , , , , (.. 3832/1958).
2. :
) 1993 , .
) : 1974 1993
(1/) 1979 1993 (4/),
(/.. 17/24171/16122002, /1580//18122002).
3. .
4. , , , :
-
190 TE ....
) , ( ), , , , , , , , , , .
) , .
) .
) ( ), ( ) .
) ... , , , .
: 47 .1 .
5. .
: . ,
.
6. / (.. , ), , .
1 6 , , .
: , , . 2190/1994, . . , . 2190/1994 .
.
.
-
TE .... 191
1. (..)
()
* 100 401-443
. * 101 444 . *
102 445
( 1998 ) ( ) ( 19961997) ( 2008 ) ( ) (Marketing) ( 2006 ) .
**
103 446-459
/ / .**
104 460-469
.* 105 401-443, 445
.**
106 444, 460-469
/. *
107 401-443, 460-469
-
192 TE ....
* (..) (..) (..) (..) , . ** () () , .
2. (..)
()
.. * 200 501-552
.. ..* 201 553-554
* (...) (...) , , .
3. (..)
() ... .... . 1346/83 , , , , .
(...) , , , , , .
300 601-706
, , 300 : , , , .
, , , , .
301 601-706
-
TE .... 193
, , . , .
.
( ), ( ) , .
( ) , , ...
(, ,), ( ) .
, , , , ( ), ( ), , , , . 2790/2000 , .
, , , , , . 2790/2000 , , , , , .
, , , .
, , , 301, ( ) , , , 3 ( 1980) .. 580/1970 , 1 .2817/2000 .
302 601-706
-
194 TE ....
1. (..)
: (1) , , , . , , , , , . 2790/2000, . (2), (4), (6), (8) (10)
(12) . (3), (5), (7), (9) (11) (13) .
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
401
(1/)
( )
(--
)
100, 105, 107
001, 003, 004
3 1 1 1 - - - - - - - - -
402
(1/)
- ( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
403
(1/)
-
( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
404
(1/)
( - )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
405
(1/)
-
( )
100, 105, 107
001, 003, 004
2 1 1 - - - - - - - - - -
406
(1/)
( )
()
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
407
(1/)
( )
()
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
-
TE .... 195
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
408
(1/)
- (
)
100, 105, 107
001, 003, 004
06 1 1 - - - - - - - - - - -
409
(1/)
( )
100, 105, 107
001, 003, 004
2 1 1 - - - - - - - - - -
410
(1/)
- ( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
411
(1/)
( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
412
(1/)
( -
/)
100, 105, 107
001, 002, 004, 005
2 1 1 - - - - - - - - - -
413
(1/)
( -
/)
100, 105, 107
001, 002, 004, 007
1 1 - - - - - - - - - - -
414
(1/)
100, 105, 107
001, 003, 004
4 1 1 1 - 1 - - - - - - -
415
(1/)
100, 105, 107
001, 003, 004
2 1 1 - - - - - - - - - -
416
(1/)
100, 105, 107
001, 003, 004
13 3 2 3 2 2 1 - - - - - -
417
(1/)
100, 105, 107
001, 003, 004
10 2 2 2 2 1 1 - - - - - -
418
(1/)
100, 105, 107
001, 003, 004
4 1 1 1 - 1 - - - - - - -
419
100, 105,
001, 002, 1 1 - - - - - - - - - - -
(1/)
107 004
-
196 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
(1/)
107 004
420
(1/)
100, 105, 107
001, 002, 004, 009
1 1 - - - - - - - - - - -
421
(1/)
100, 105, 107
001, 002, 004, 011
3 2 - 1 - - - - - - - - -
422
(1/)
100, 105, 107
001, 002, 004, 012
3 2 - 1 - - - - - - - - -
423
(1/)
100, 105, 107
001, 003, 004
5 2 1 1 - 1 - - - - - - -
424
(1/)
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
425
(1/)
- ( )
100, 105, 107
001, 003, 004
06 2 1 1 - - - - - - - - - -
426
(1/)
- ( )
100, 105, 107
001, 003, 004
06 1 1 - - - - - - - - - - -
427
(1/)
- ( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
428
(1/)
(
)
100, 105, 107
001, 003, 004
06 1 1 - - - - - - - - - - -
429
(1/)
- ( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
430
(1/)
(
100, 105, 107
001, 003, 004
2 1 1 - - - - - - - - - -
( )
-
TE .... 197
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
)
431
(1/)
( )
(.
)
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
432
(1/)
- ( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
433
(1/)
- ( )
100, 105, 107
001, 003, 004
06 2 1 1 - - - - - - - - - -
434
(1/)
100, 105, 107
001, 003, 004
7 2 1 2 1 1 - - - - - - -
435
(1/)
( )
100, 105, 107
001, 003, 004
2 1 1 - - - - - - - - - -
436
(1/)
- ( )
100, 105, 107
001, 003, 004
06 1 1 - - - - - - - - - - -
437
(1/)
( )
100, 105, 107
001, 003, 004
06 1 1 - - - - - - - - - - -
438
(1/)
( )
100, 105, 107
001, 003, 004
06 1 1 - - - - - - - - - - -
439
(1/)
( )
100, 105, 107
001, 003, 004
06 1 1 - - - - - - - - - - -
440
(1/)
( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
441
(1/)
100, 105, 107
001, 003, 004
4 1 1 1 - 1 - - - - - - -
-
198 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
442
(1/)
( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
443
(1/)
( )
100, 105, 107
001, 003, 004
1 1 - - - - - - - - - - -
444
(1/)
101, 106
001, 003, 004
1 1 - - - - - - - - - - -
445
(1/)
102, 105
001, 003, 004
2 1 1 - - - - - - - - - -
446 (01/)
-
103 001, 003 2 1 1 - - - - - - - - - -
447 (01/)
-
103 001, 003 2 1 1 - - - - - - - - - -
448 (01/)
103 001, 003 2 1 1 - - - - - - - - - -
449 (01/)
103 001, 003 2 1 1 - - - - - - - - - -
450 (01/)
103 001, 003 2 1 1 - - - - - - - - - -
451 (01/)
103 001, 003 4 1 1 1 - 1 - - - - - - -
452 (01/)
103 001, 003 4 2 1 1 - - - - - - - - -
453 (01/)
103 001, 003 4 2 1 1 - - - - - - - - -
454 (01/)
103 001, 003, 013
6 3 - 2 - 1 - - - - - - -
455 (01/)
103 001, 003, 014
6 2 1 1 1 1 - - - - - - -
456 (01/)
103 001, 003 1 1 - - - - - - - - - - -
-
TE .... 199
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
457 (01/)
103 001, 003 2 1 1 - - - - - - - - - -
458 (01/)
103 001, 003 1 1 - - - - - - - - - - -
459 (01/)
103 001, 003 2 1 1 - - - - - - - - - -
460
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 015
2 2 - - - - - - - - - - -
461
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 016
2 2 - - - - - - - - - - -
462
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 017
3 2 - 1 - - - - - - - - -
-
200 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
463
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( ), 018
2 2 - - - - - - - - - - -
464
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 019
4 3 - 1 - - - - - - - - -
465
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 020
2 2 - - - - - - - - - - -
466
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 021
2 2 - - - - - - - - - - -
-
TE .... 201
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
467
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 022
1 1 - - - - - - - - - - -
468
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 023
1 1 - - - - - - - - - - -
469
,
(1/) -
(2/) -
(1/)
&
104, 106, 107
002, 004
( -), 024
1 1 - - - - - - - - - - -
160 89 30 22 6 11 2 - - - - - - 2. (..)
: (1) , , , . , , , , , . 2790/2000, . (2), (4), (6), (8) (10)
(12) . (3), (5), (7), (9) (11) (13) .
-
202 TE ....
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
501 (3/)
- ( )
- ()
200 001, 025 1 1 - - - - - - - - - -
502 (3/)
- ( )
200 001, 025 1 1 - - - - - - - - - - -
503 (3/)
- ( )
200 001, 025 2 1 1 - - - - - - - - - -
504 (3/)
-
( )
200 001, 025 1 1 - - - - - - - - - - -
505 (3/)
( - )
200 001, 025 1 1 - - - - - - - - - - -
-
TE .... 203
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
506 (3/)
-
( )
( ) 200
001, 025 1 1 - - - - - - - - - - -
507 (3/)
( )
() 200
001, 025 2 1 1 - - - - - - - - - -
508 (3/)
()
()
200 001, 025 1 1 - - - - - - - - - - -
509 (3/)
( )
() 200 001, 025 1 1 - - - - - - - - - - -
510 (3/)
( )
(-)
200 001, 025 1 1 - - - - - - - - - - -
-
204 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
511 (3/)
( )
() 200
001, 025 1 1 - - - - - - - - - - -
512 (3/)
- ( )
200 001, 025 06 1 1 - - - - - - - - - - -
513 (3/)
- ( )
200 001, 025 1 1 - - - - - - - - - - -
514 (3/)
- ( )
200 001, 025 1 1 - - - - - - - - - - -
515 (3/)
( -
/)
200 001, 025 3 1 1 1 - - - - - - - - -
-
TE .... 205
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
516 (3/)
( )
200 001, 025 2 1 1 - - - - - - - - - -
517 (3/)
( )
() 200
001, 025 1 1 - - - - - - - - - - -
518 (3/)
( - )
200 001, 025 2 1 1 - - - - - - - - - -
519 (3/)
( )
200 001, 025 06 1 1 - - - - - - - - - - -
520 (3/)
- ( )
200 001, 025 1 1 - - - - - - - - - - -
521 (3/)
( )
200 001, 025 2 1 1 - - - - - - - - - -
-
206 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
522 (3/)
( )
200 001, 025 06 1 1 - - - - - - - - - - -
523 (3/)
200
001, 025 4 1 1 1 - 1 - - - - - - -
524 (3/)
200
001, 025 4 1 1 1 - 1 - - - - - - -
525 (3/)
200
001, 025 2 1 1 - - - - - - - - - -
526 (3/)
200
001, 025 9 2 1 2 2 1 1 - - - - - -
527 (3/)
200
001, 025 2 1 1 - - - - - - - - - -
528 (3/)
- ( )
200 001, 025 06 1 1 - - - - - - - - - - -
529 (3/)
- ( )
200 001, 025 06 1 1 - - - - - - - - - - -
-
TE .... 207
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
530 (3/)
(
) 200 001, 025 06 1 1 - - - - - - - - - - -
531 (3/)
- ( )
200 001, 025 1 1 - - - - - - - - - - -
532 (3/)
( )
200 001, 025 1 1 - - - - - - - - - - -
533 (3/)
( )
(.) 200
001, 025 2 1 1 - - - - - - - - - -
534 (3/)
-
( )
200 001, 025 06 1 1 - - - - - - - - - - -
535 (3/)
( )
200 001, 025 06 1 1 - - - - - - - - - - -
-
208 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
536 (3/)
- ( )
200 001, 025 1 1 - - - - - - - - - - -
537 (3/)
( )
() 200
001, 025 1 1 - - - - - - - - - - -
538 (3/)
-
( )
() 200
001, 025 06 1 1 - - - - - - - - - - -
539 (3/)
- ( )
200 001, 025 06 2 1 1 - - - - - - - - - -
540 (3/)
200 001, 025 5 1 1 1 1 1 - - - - - - -
541 (3/)
- ( )
200 001, 025 06 1 1 - - - - - - - - - - -
-
TE .... 209
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
542 (3/)
-
( )
200 001, 025 06 1 1 - - - - - - - - - - -
543 (3/)
( )
200 001, 025 1 1 - - - - - - - - - - -
544 (3/)
( )
200 001, 025 06 2 1 1 - - - - - - - - - -
545 (3/)
- ( )
200 001, 025 06 1 1 - - - - - - - - - - -
546 (3/)
( )
200 001, 025 06 1 1 - - - - - - - - - - -
547 (3/)
( )
200 001, 025 2 1 1 - - - - - - - - - -
-
210 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
548 (3/)
( )
200 001, 025 1 1 - - - - - - - - - - -
549 (3/)
200 001, 025 3 1 1 1 - - - - - - - - -
550 (3/)
- ( )
200 001, 025 06 1 1 - - - - - - - - - - -
551 (3/)
( )
() 200
001, 025 1 1 - - - - - - - - - - -
552 (3/)
(
) 200 001, 025 06 1 1 - - - - - - - - - - -
553
&
(3/)
201 001 4 1 1 1 - 1 - - - - - - -
-
TE .... 211
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
554
&
(3/)
)
201 001 1 1 - - - - - - - - - - -
90 55 18 8 3 5 1 - - - - - -
3. (..)
: (1) , , , . , , , , , . 2790/2000, . (2), (4), (6), (8), (10)
(12) . (3), (5), (7), (9), (11) (13) .
-
212 TE ....
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
601
/4/
-
( )
--
(-)
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
602
/4/
( )
(--)
300 036
5 1 1 1 1 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
603
/4/
( )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
604
/4/
-
( )
( -)
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
605
/4/
-
( )
( )
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 213
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
606
/4/
--
( )
( )
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
607
/4/
- ( )
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
608
/4/
-
(- )
( -)
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
609
/4/
( )
()
300 036
5 1 1 1 1 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
610
/4/
( )
()
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
214 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
611
/4/
-
( )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
612
/4/
(-)
()
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
613
/4/
( )
()
300 036
13 3 2 3 2 2 1 - - - - - -
. 300 026
. 301 036
. 302
036, 033
614
/4/
- ( -)
(-)
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
615
/4/
-
( )
()
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 215
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
616
/4/
( )
300 036
6 2 1 1 1 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
617
/4/
( )
()
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
618
/4/
( )
(-)
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
619
/4/
- ( )
300 036
06 3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
620
/4/
( -
/)
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
216 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
621
/4/
( )
300 036
8 2 1 2 1 1 1 - - - - - -
. 300 026
. 301 036
. 302
036, 033
622
/4/
( )
( )
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
623
/4/
( )
()
300 036
4 1 1 1 - 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
624
/4/
--
( )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
625
/4/
- ( )
-
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 217
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
626
/4/
- ( )
-
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
627
/4/
- (
)
-
300 036
4 1 1 1 - 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
628
/4/
( )
(. )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
629
/4/
(- )
(. )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
630
/4/
-
(- )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
218 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
631
/4/
( )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
632
/4/
- ( )
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
633
/4/
(-
)
(.
-)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
634
/4/
( )
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
635
/4/
(- )
(. )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
1
-
TE .... 219
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
636
/4/
300 036
40 6 6 8 8 5 5 - - - - 1 1
. 300 026
. 301 036
. 302
036, 033
637
/4/
300 036
5 1 1 1 1 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
638
/4/
--
( )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
639
/4/
-- (- )
( )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
640
/4/
- ( )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
637 5 1
/4/
1 1 1 1
-
220 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
641
/4/
- ( )
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
642
/4/
( )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
643
/4/
(- )
(.
)
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
644
/4/
--
( )
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
645
/4/
-- ( )
( )
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 221
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
646
/4/
-- ( )
( -)
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
647
/4/
( )
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
648
/4/
(- )
(.
)
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
649
/4/
( )
(.
)
300 036
6 2 1 1 1 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
(
)
-
222 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
650
/4/
( )
(-)
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
651
/4/
( )
()
300 036
4 1 1 1 - 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
652
/4/
( )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
653
/4/
-- ( )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 223
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
654
/4/
(- )
(. . -)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
655
/4/
(- )
()
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
656
/4/
(- )
(.
)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
657
/4/
(- )
()
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
658
/4/
( )
300 036
06 4 1 1 1 - 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
224 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
659
/4/
(-
)
(.
)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
660
/4/
(-
-)
(. & )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
661
/4/
( )
()
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
662
/4/
(-
)
(.
)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
663
/4/
-- ( )
()
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 225
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
664
/4/
- ( )
300 036
06 5 1 - 1 - 1 - 1 - 1 - - -
. 300 026
. 301 036
. 302
036, 033
665
/4/
( )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
666
/4/
( )
300 036
6 2 1 1 1 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
667
/4/
-
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
668
/4/
-
( )
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
226 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
669
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- ( )
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
670
/4/
( )
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
671
/4/
(- )
( )
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
672
/4/
- ( )
300 036
06 3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 227
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
673
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( )
300 036
06 4 1 1 1 - 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
674
/4/
(-
)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
675
/4/
(-
)
(.
)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
676
/4/
(- )
(. )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
677
/4/
(- )
(. )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
228 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
678
/4/
( )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
679
/4/
(-
)
()
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
680
/4/
(- )
()
300 036
06 2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
681
/4/
( )
300 036
06 4 1 1 1 - 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
682
/4/
( )
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 229
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
683
/4/
( )
300 036
7 2 1 2 1 1 - - - - - - -
. 300 026
. 301 036
. 302
036, 033
684
/4/
( )
()
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
685
/4/
( )
()
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
686
/4/
- ( )
300 036
2 1 1 - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
687
/4/
( )
300 036
3 1 1 1 - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
230 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
688
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( )
(-)
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
689
/4/
(- )
(. )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
690
/4/
( )
()
300 036
1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
691
/4/
(-
)
(.
)
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
692
/4/
(- )
(. )
300 036
06 1 1 - - - - - - - - - - -
. 300 026
. 301 036
. 302
036, 033
-
TE .... 231
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
693
&
( )/4/
300 037
6 2 1 1 1 1 - - - - - - -
. 300 027
. 301 037
. 302
037, 033
694
&
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( )
300
028 1 1 - - - - - - - - - - - . 301
. 302
028, 033
695
&
( & )/
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300
028 1 1 - - - - - - - - - - - . 301
. 302
028, 033
696
/4/
-
300 038
6 2 1 1 1 1 - - - - - - -
. 300 035
. 301 038
. 302
038, 033
697
/4/
( - - )
300 038
4 1 1 1 - 1 - - - - - - -
. 300 035
. 301 038
. 302
038, 033
698
/4/
( - / )
300 038
5 1 1 1 1 1 - - - - - - -
. 300 035
. 301 038
. 302
038, 033
-
232 TE .... .
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
699
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( - )
-
300 038
5 1 1 1 1 1 - - - - - - -
. 300 035
. 301 038
. 302
038, 033
700
/4/
( -
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300 038
06 3 1 1 1 - - - - - - - - -
. 300 035
. 301 038
. 302
038, 033
701
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( )
300 038
4 1 1 1 - 1 - - - - - - -
. 300 035
. 301 038
. 302
038, 033
702 /4/
( )
()
300 031,
034 1 1 - - - - - - - - - - -
. 301
. 302
031, 033, 034
703 /4/
( )
300 031,
034 1 1 - - - - - - - - - - -
. 301
. 302
031, 033, 034
704 /4/
( )
300 032,
034 1 1 - - - - - - - - - - -
. 301
. 302
032, 033, 034
-
TE .... 233
.
(
)
&
&
/
/
. 2
790/
2000
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
705 /4/
-
300 030,
034 3 1 1 1 - - - - - - - - -
. 301
. 302
030, 033, 034
706 /4/
-
300 029,
034 1 1 - - - - - - - - - - -
. 301
. 302
029, 033, 034
290 120 62 47 22 28 7 1 - 1 - 1 1
x () (4/), .(.601692).
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234 TE ....
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. 007 .
. 009 (2) ( , ).
. 011 (2) () ().
. 012 (2) .
. 013 (2) (IAS).
. 014 .
. 015 (2) (' Oracle SQL Server).
. 016 (2) (' Unix, Windows, Linux).
. 017 (2) .
. 018 (2) .
. 019 (2) , SAP ERP.
. 020 (2) Oracle Plsql, APEX, Oracle Forms Reports.
. 021 (2) Dot.Net.
. 022 (2) Java
. 023 (2) (Business Intelligence, ETL ).
. 024 (2) (.. COBIT, ITIL, COSO, ISO27000, CMMI, TOGAF,
PMBOK).
. 025 .
. 026 ( ) .. 108/2013.
. 027 , ( ) .. 108/2013.
. 028 .
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(2) , SAP ERP.
.
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TE .... 235
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. 029
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KLEINES DEUTSCHES SPRACHDIPLOM (KDS), LudwigMaximilian
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