TÜTÜN EKSPERLERİ DERNEĞİ BASIN AÇIKLAMASI 03 TEMMUZ 2009 iletisi
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T=DCT=DCN EKSPERLER=DD DERNE=D0=DD
BASIN A=C7IKLAMASI
03 TEMMUZ 2009
=20
S=DDGARADA YEN=DD VERG=DD D=DCZENLEMES=DD YERL=DD T=DCT=DCN=DC VE DAR GEL=
=DDRL=DDY=DD VURDU !
T=FCrkiye=92de d=FC=FE=FCk gelir grubundaki bireyler aras=FDnda sigara t=FC=
ketimi oransal olarak daha yayg=FDnd=FDr. Gelirleri az olmas=FDna ra=F0men,=
y=FCksek gelir grubundakilere g=F6re, bireylerin gelirlerinden daha fazla =
oranda vergi =F6demelerine sebep olan sigara vergileri bu nedenle adaletsiz=
dir.=20
=D6TV uygulamas=FDnda son yap=FDlan de=F0i=FEiklikle bu adaletsizlik daha d=
a art=FDr=FDlmaktad=FDr. Maktu =D6TV tutar=FDn=FDn paket ba=FE=FDna 50 kuru=
=FE y=FCkseltilmesi ve buna ba=F0l=FD olarak g=FCndeme gelen fiyat ayarlama=
lar=FD, dar gelirlilerin i=E7ti=F0i sigaralardan al=FDnan vergiyi oransal o=
larak art=FDr=FDrken daha y=FCksek gelirli bireylerin t=FCketti=F0i sigaral=
ardan al=FDnan vergide de=F0i=FEiklik yap=FDlmamaktad=FDr. A=FEa=F0=FDdaki=
=E7izelgede bu durum a=E7=FDk olarak g=F6r=FClmektedir.=20
=20
Perakende Sat=FD=FE Fiyat=FD (TL)
=D6TV=20
(TL)
KDV
(TL)
Toplam=20
Vergi (TL)
Sat=FD=FE Fiyat=FDnda Verginin Oran=FD
=D6TV ve fiyat art=FD=FE=FD =F6ncesi
2,50=20
1,55
0,38
1,93
% 77,2
5,50
3,19
0,84
4,03
% 73,3
=D6TV ve fiyat art=FD=FE=FD sonras=FD
3,00
2,05
0,46
2,51
% 83,6
6,00
3,48
0,92
4,40
% 73,3
Vergide e=FEitlik ilkesine ayk=FDr=FD bu d=FCzenleme ile d=FC=FE=FCk fiyatl=
=FD sigara t=FCketicilerine ek y=FCk getirilmi=FEtir. Oysa d=FC=FE=FCk fiya=
tl=FD t=FCt=FCn =FCr=FCnlerini t=FCketenler dar gelirli insanlard=FDr. Verg=
i adaleti ilkesi dikkate al=FDnmam=FD=FE, mali g=FCc=FC d=FC=FE=FCk olan t=
=FCketicinin vergi y=FCk=FC art=FDr=FDlarak vergi adaleti tersine i=FEletil=
mi=FE, vergi adaletsizli=F0i yarat=FDlm=FD=FEt=FDr.
B=FCt=FCn sigaralarda 50 kuru=FEluk fiyat art=FD=FE=FD, t=FCketici tercihle=
ri =FCzerinde etkili olacak =F6zellikle alt fiyat grubunda yer alan sigaral=
ardan orta fiyat grubundaki sigaralara do=F0ru bir kayma ya=FEanacakt=FDr.=
Bu d=FCzenleme T=FCrk t=FCt=FCnc=FCl=FC=F0=FC a=E7=FDs=FDndan da olumsuz s=
onu=E7lar do=F0uracakt=FDr. =C7=FCnk=FC g=F6receli olarak daha ucuz fiyatl=
=FD olan sigaralar a=F0=FDrl=FDkl=FD olarak yurt i=E7inde =FCretilmi=FE t=
=FCt=FCnlerle imal edilen sigaralard=FDr. Bu uygulama ile birlikte sigara h=
armanlar=FDnda yerli t=FCt=FCn kullan=FDm=FD daha da azalm=FD=FE olacakt=FD=
r.=20
Bizim i=E7in as=FDl =F6nemli olan, bu uygulama ile T=FCrk t=FCt=FCnc=FCl=FC=
=F0=FCn=FCn yok edilmesine y=F6nelik bir ad=FDm=FDn daha at=FDlm=FD=FE olma=
s=FDd=FDr T=FCrkiye=92de t=FCt=FCn =FCretiminde ya=FEanan s=FDk=FDnt=FDlar =
her ge=E7en y=FDl artmakta, T=FCrk t=FCt=FCnc=FCl=FC=F0=FC giderek an=FDlar=
da kalacak bir noktaya do=F0ru gitmektedir. Her y=FDl yakla=FE=FDk 600 mily=
on US$ ihracat geliri elde edilen t=FCt=FCnc=FCl=FC=F0=FCm=FCz giderek yok =
olu=FEa do=F0ru s=FCr=FCklenmektedir. Uygulanan yanl=FD=FE politikalar t=FC=
t=FCnc=FCl=FC=F0=FCm=FCz=FC bug=FCnlere getirmi=FEtir. Halen de yanl=FD=FE =
uygulamalarda =FDsrar edilmektedir.=20
=D6TV art=FD=FE=FDn=FD bahane ederek firmalar=FDn yapt=FDklar=FD =
zamlarda, d=FC=FE=FCk fiyatl=FD sigaralardaki fiyat art=FD=FE fark=FD devle=
te vergi olarak giderken, pahal=FD sigaralardaki zamlar do=F0rudan =FEirket=
lerin kasalar=FDna gitmi=FEtir.=20
B=FCt=FCn bu nedenlerle sigarada vergi adaletsizli=F0ini art=FDran =D6TV d=
=FCzenlemesi yeniden ele al=FDnmal=FD, vergi oranlar=FD birbirine en yak=FD=
n olacak =FEekilde mevzuat d=FCzenlemesi yap=FDlmal=FDd=FDr.=20
=20
=
OKTAY =C7EL=DDK
=
T=DCT=DCN EKSPERLER=DD DERNE=D0=DD
=
Y=D6NET=DDM KURULU BA=DEKANI
=20
_________________________________________________________________
S=FCr=FCkle ve B=FDrak: Windows Live=99 Photos ile foto=F0raflar=FDn=FDz=FD=
kolayca payla=FE=FDm=FD.
http://www.microsoft.com/windows/windowslive/products/photos.aspx
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an'">T=DCT=DCN EKSPERLER=DD DERNE=D0=DD<?xml:namespace prefix =3D o ns =3D =
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an'">BASIN A=C7IKLAMASI<o:p></o:p></SPAN></B></P>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-INDENT: 35.=
4pt; TEXT-ALIGN: center" align=3Dcenter><B style=3D"mso-bidi-font-weight: n=
ormal"><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 'Times Ne=
w Roman'">03 TEMMUZ 2009<o:p></o:p></SPAN></B></P>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-INDENT: 35.=
4pt; TEXT-ALIGN: center" align=3Dcenter><B style=3D"mso-bidi-font-weight: n=
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w Roman'"><o:p> </o:p></SPAN></B></P>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><B style=3D"mso-bidi-font-weight: normal"><SPAN style=3D=
"FONT-SIZE: 14pt; COLOR: #444444"><FONT face=3DTahoma>S=DDGARADA YEN=DD VER=
G=DD D=DCZENLEMES=DD YERL=DD T=DCT=DCN=DC<SPAN style=3D"mso-spacerun: yes">=
</SPAN>VE DAR GEL=DDRL=DDY=DD<SPAN style=3D"mso-spacerun: yes"> =
; </SPAN>VURDU !<o:p></o:p></FONT></SPAN></B></P>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-INDENT: 35.=
4pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FON=
T-FAMILY: 'Times New Roman'">T=FCrkiye=92de d=FC=FE=FCk gelir grubundaki bi=
reyler aras=FDnda sigara t=FCketimi oransal olarak daha yayg=FDnd=FDr. Geli=
rleri az olmas=FDna ra=F0men, y=FCksek gelir grubundakilere g=F6re, bireyle=
rin gelirlerinden daha fazla oranda vergi =F6demelerine sebep olan sigara v=
ergileri bu nedenle adaletsizdir. </SPAN><SPAN style=3D"COLOR: #444444=
"><o:p></o:p></SPAN></P>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-INDENT: 35.=
4pt; TEXT-ALIGN: justify"><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FON=
T-FAMILY: 'Times New Roman'">=D6TV uygulamas=FDnda son yap=FDlan de=F0i=FEi=
klikle bu adaletsizlik daha da art=FDr=FDlmaktad=FDr. Maktu =D6TV tutar=FDn=
=FDn paket ba=FE=FDna 50 kuru=FE y=FCkseltilmesi ve buna ba=F0l=FD olarak g=
=FCndeme gelen fiyat ayarlamalar=FD, dar gelirlilerin i=E7ti=F0i sigaralard=
an al=FDnan vergiyi oransal olarak art=FDr=FDrken daha y=FCksek gelirli bir=
eylerin t=FCketti=F0i sigaralardan al=FDnan vergide de=F0i=FEiklik yap=FDlm=
amaktad=FDr. A=FEa=F0=FDdaki =E7izelgede bu durum a=E7=FDk olarak g=
=F6r=FClmektedir. </SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p></SPAN><=
/P>
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<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">Perakende Sat=FD=FE Fiyat=FD (TL)</SPAN><SPAN style=
=3D"COLOR: #444444"><o:p></o:p></SPAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">=D6TV </SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:=
p></SPAN></P>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">(TL)</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">KDV</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p><=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">Toplam </SPAN><SPAN style=3D"COLOR: #444444"><o:p></o=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">Vergi (TL)</SPAN><SPAN style=3D"COLOR: #444444"><o:p>=
</o:p></SPAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 71.4pt; PADDING-TOP: 0cm;=
BORDER-BOTTOM: #ece9d8" width=3D95>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">Sat=FD=FE Fiyat=FDnda Verginin Oran=FD</SPAN><SPAN st=
yle=3D"COLOR: #444444"><o:p></o:p></SPAN></P></TD></TR>
<TR style=3D"mso-yfti-irow: 1">
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt"><SPAN style=3D"F=
ONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 'Times New Roman'">=D6TV ve fiya=
t art=FD=FE=FD =F6ncesi</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p></S=
PAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 92.1pt; PADDING-TOP: 0cm;=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">2,50 </SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p=
></SPAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">1,55</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
</SPAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; B=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">0,38</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
</SPAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; B=
ORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D96>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">1,93</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
</SPAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 71.4pt; PADDING-TOP: 0cm;=
BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D95>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><B><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FA=
MILY: 'Times New Roman'">% 77,2</SPAN></B><SPAN style=3D"COLOR: #444444"><o=
:p></o:p></SPAN></P></TD></TR>
<TR style=3D"mso-yfti-irow: 2">
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
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PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 92.1pt; PADDING-TOP: 0cm;=
BORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D123>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">5,50</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 66.95pt; PADDING-TOP: 0cm=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">3,19</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; B=
ORDER-BOTTOM: #ece9d8" vAlign=3Dtop width=3D72>
<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">0,84</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; B=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">4,03</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 71.4pt; PADDING-TOP: 0cm;=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">% 73,3</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:=
p></SPAN></P></TD></TR>
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<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 104.4pt; PADDING-TOP: 0cm=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt"><SPAN style=3D"F=
ONT-SIZE: 12pt; COLOR: black; FONT-FAMILY: 'Times New Roman'">=D6TV ve fiya=
t art=FD=FE=FD sonras=FD</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p></=
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<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 92.1pt; PADDING-TOP: 0cm;=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">3,00</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">2,05</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; B=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">0,46</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">2,51</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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er" align=3Dcenter><B><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FA=
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d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 92.1pt; PADDING-TOP: 0cm;=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
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<P class=3Decmsonormal style=3D"MARGIN: 0.75pt 0cm 16.2pt; TEXT-ALIGN: cent=
er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">3,48</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
</SPAN></P></TD>
<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 54pt; PADDING-TOP: 0cm; B=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">0,92</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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<TD style=3D"BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 5.4pt; BORDER-TOP: #ece9=
d8; PADDING-LEFT: 5.4pt; BACKGROUND: none transparent scroll repeat 0% 0%; =
PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 72pt; PADDING-TOP: 0cm; B=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
Y: 'Times New Roman'">4,40</SPAN><SPAN style=3D"COLOR: #444444"><o:p></o:p>=
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PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 71.4pt; PADDING-TOP: 0cm;=
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er" align=3Dcenter><SPAN style=3D"FONT-SIZE: 12pt; COLOR: black; FONT-FAMIL=
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T-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><S=
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T-ALIGN: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto"><S=
PAN style=3D"COLOR: black"><FONT size=3D3><FONT face=3D"Times New Roman">Bi=
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