13.51(1)




           –1–





   –2–
–3–
30%           30%




      –4–
–5–
–6–
–7–
–8–
10           10




     –9–
– 10 –
           30%




– 11 –
– 12 –
– 13 –
– 14 –
           2019   3   21




– 15 –