227 (%&' *+, -0 + + – /. \"#$) (2007 14-4) 2007 3.3 6@ d 1 Q % L Fef ? = ? 1 543 4F 2008 F\"3x1 1 -O G 1% >FWX\" ? * 1 Ym1 544 4F 2.1 01 >@K1 ? }0@\"1 >5A \" w01\"1 F\"3 34 3 ? 545 4F 2.1 ^ 7\" 01 4 Z 6*% 01 * 1 o )GFN >`7\"W 6G 546 4F 2008 ' % 2008 1 4% _ ÃG4 547 4F 1.2 1 `W _? @8\"L 1%f W µ%Fc 548 4F (2008 21-12) 2008 2.1 01 >@K1 ? }0@\"1 >5A ? w01\"1 F\"3 )0@A 482 4F 2009 ' % 2009 1 4% _ ÃG4 549 4F 2.1 (IPSAS) 1 kA 1 01% 1 0@3© -G I1 >7x1 j% 1 & I\"? 550 4F 2009 F\"3x1 1 -O G 1% >FWX\" ? * 1 Ym1 551 4F (2009 30-20) 2009 2.3 ' % 2010 1 4% _ ÃG4 552 4F 2.1 F\"3x1 1 -O G 1% >FWX\" ? * 1 Ym1 553 4F 303 F* 0*4% >7 00 H\" FG H*_) ST3/D2/583 H7L 0; 1 w` 1 554 4F 2.2 (>7 00