{\rtf1\ansi\ansicpg1251\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i \u50\u55\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u48\u54\u32 \u1075\u46\u32 N\u32 \u49\u53\u50\u45\u1060\u1047\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1049\u32 \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=145738#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u48\u57\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=184681#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u48\u57\u32 N\u32 \u51\u54\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298607#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u48\u54\u46\u50\u48\u49\u48\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=160241#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u48\u55\u46\u50\u48\u49\u48\u32 N\u32 \u50\u48\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u48\u55\u46\u50\u48\u49\u48\u32 N\u32 \u50\u50\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=439695#l249"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u49\u46\u50\u48\u49\u48\u32 N\u32 \u51\u49\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=170201#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u49\u50\u46\u50\u48\u49\u48\u32 N\u32 \u51\u53\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=201253#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u52\u46\u48\u54\u46\u50\u48\u49\u49\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=415742#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u52\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=216088#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u50\u48\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=223103#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u49\u51\u32 N\u32 \u51\u54\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=277263#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u52\u46\u48\u54\u46\u50\u48\u49\u52\u32 N\u32 \u49\u52\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235427#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=289196#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u51\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=289339#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u50\u46\u50\u48\u49\u55\u32 N\u32 \u49\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=296431#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u49\u52\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u50\u50\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305912#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u52\u57\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=441153#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u56\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360410#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u52\u46\u50\u48\u50\u48\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377877#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u50\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=379999#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380023#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=443492#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395324#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u50\u49\u32 N\u32 \u51\u51\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=441768#l1"}{\fldrslt\ul \u1086\u1090\u32 \u48\u54\u46\u48\u50\u46\u50\u48\u50\u51\u32 N\u32 \u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=475798#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u56\u46\u50\u48\u50\u52\u32 N\u32 \u50\u51\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\i0
\par\i \u56\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u48\u54\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\i0
\par\i \u1057\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u49\u52\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u48\u54\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u49\u46\u32 \u1054\u1041\u1065\u1048\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u46\u32 \u1057\u1092\u1077\u1088\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u41\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u41\u44\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1077\u1090\u1103\u1093\u44\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1091\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u40\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u41\u44\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1090\u1086\u32 \u1077\u1089\u1090\u1100\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1072\u1083\u1075\u1086\u1088\u1080\u1090\u1084\u1086\u1084\u32 \u1087\u1086\u1080\u1089\u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1079\u1072\u1092\u1080\u1082\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1082\u1072\u1088\u1090\u1086\u1090\u1077\u1082\u1072\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l3"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u46\u49\u46\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1082\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l11"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1044\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1080\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1076\u1083\u1103\u32 \u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1099\u1093\u32 \u1085\u1091\u1078\u1076\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1040\u1088\u1093\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u32 \u1072\u1088\u1093\u1080\u1074\u1085\u1086\u1084\u32 \u1076\u1077\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l7"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1082\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u1084\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l8"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u50\u50\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1076\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1077\u1090\u1077\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=442110#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u56\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u54\u50\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1076\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l33"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u50\u50\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u46\u32 \u1062\u1077\u1083\u1100\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u1062\u1077\u1083\u1100\u1102\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1085\u1072\u32 \u1085\u1077\u1087\u1088\u1080\u1082\u1086\u1089\u1085\u1086\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1083\u1080\u1095\u1085\u1091\u1102\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1077\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l7"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u45\u32 \u1083\u1102\u1073\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1072\u1103\u1089\u1103\u32 \u1082\u32 \u1087\u1088\u1103\u1084\u1086\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1089\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1086\u1084\u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u40\u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u41\u59
\b0\i0\par\pard\sa150\qj \u49\u46\u49\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u45\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1083\u1080\u1094\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1076\u1072\u1095\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380023#l18"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u45\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u44\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u44\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u44\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u40\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1080\u41\u44\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1077\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u40\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1103\u41\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u40\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u41\u44\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1073\u1086\u1088\u44\u32 \u1079\u1072\u1087\u1080\u1089\u1100\u44\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1102\u44\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1077\u32 \u40\u1086\u1073\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u41\u44\u32 \u1080\u1079\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u40\u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u41\u44\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1091\u1076\u1072\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u1102\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1074\u1099\u1095\u1080\u1089\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1090\u1077\u1093\u1085\u1080\u1082\u1080\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094\u59
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u41\u59
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u44\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1089\u1103\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1084\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1072\u1102\u1090\u1089\u1103\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u44\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1089\u1103\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1084\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u49\u48\u41\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1073\u1072\u1079\u1072\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u59
\b0\i0\par\pard\sa150\qj \u49\u49\u41\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u45\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u46\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=357694#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1080\u32 \u1080\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1053\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1074\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u44\u32 \u1041\u1072\u1085\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u44\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u44\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u41\u32 \u1087\u1086\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u44\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1058\u1072\u1082\u1080\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1080\u1083\u1080\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l18"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u49\u46\u32 \u1053\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1090\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1103\u46\u32 \u1057\u1088\u1086\u1082\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1100\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l13"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1045\u1089\u1083\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u44\u32 \u1095\u1077\u1084\u32 \u1090\u1077\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1078\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u44\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1080\u1093\u32 \u1080\u1089\u1090\u1086\u1083\u1082\u1086\u1074\u1072\u1085\u1080\u1080\u44\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1072\u1097\u1077\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=357694#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1058\u1072\u1082\u1086\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377877#l92"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u50\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u50\u46\u32 \u1055\u1056\u1048\u1053\u1062\u1048\u1055\u1067\u32 \u1048\u32 \u1059\u1057\u1051\u1054\u1042\u1048\u1071\u32 \u1054\u1041\u1056\u1040\u1041\u1054\u1058\u1050\u1048\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u46\u32 \u1055\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l21"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1087\u1088\u1072\u1074\u1077\u1076\u1083\u1080\u1074\u1086\u1081\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1093\u44\u32 \u1079\u1072\u1088\u1072\u1085\u1077\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u46\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1077\u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1080\u1084\u1072\u1103\u32 \u1089\u32 \u1094\u1077\u1083\u1103\u1084\u1080\u32 \u1089\u1073\u1086\u1088\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1073\u1072\u1079\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u44\u32 \u1085\u1077\u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1080\u1084\u1099\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1086\u1073\u1086\u1081\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1090\u1074\u1077\u1095\u1072\u1102\u1090\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1079\u1073\u1099\u1090\u1086\u1095\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1055\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1099\u32 \u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1093\u32 \u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1072\u32 \u1074\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1087\u1086\u32 \u1091\u1076\u1072\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1061\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u44\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1100\u1096\u1077\u44\u32 \u1095\u1077\u1084\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1090\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u44\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u44\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1102\u32 \u1087\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1080\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u46\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l29"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1086\u1074\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u44\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1083\u1080\u1094\u1072\u32 \u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1084\u44\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1084\u44\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1084\u44\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u1084\u32 \u1089\u1091\u1076\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u44\u32 \u1089\u1091\u1076\u1086\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u32 \u1074\u32 \u1072\u1088\u1073\u1080\u1090\u1088\u1072\u1078\u1085\u1099\u1093\u32 \u1089\u1091\u1076\u1072\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l9"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u50\u50\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u49\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072\u44\u32 \u1072\u1082\u1090\u1072\u32 \u1076\u1088\u1091\u1075\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1072\u1082\u1090\u1072\u41\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298014#l9"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u50\u50\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=443859#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u49\u48\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u34\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1077\u1076\u1080\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1090\u1072\u1083\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1088\u1090\u1072\u1083\u1072\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=415742#l452"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u52\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1103\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u46\u32 \u1047\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1081\u32 \u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1089\u1083\u1091\u1095\u1072\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=223103#l63"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u49\u51\u32 N\u32 \u51\u54\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=289196#l24"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u51\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l13"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=398656#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1091\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u34\u1054\u32 \u1084\u1080\u1082\u1088\u1086\u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1084\u1080\u1082\u1088\u1086\u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u34\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u44\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=289196#l24"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u51\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1078\u1091\u1088\u1085\u1072\u1083\u1080\u1089\u1090\u1072\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u44\u32 \u1083\u1080\u1090\u1077\u1088\u1072\u1090\u1091\u1088\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u44\u32 \u1095\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1103\u1093\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1094\u1077\u1083\u1077\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l310"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u32 \u49\u53}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u57\u46\u49\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1103\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360410#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1080\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1074\u1085\u1077\u1076\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1090\u1077\u1083\u1083\u1077\u1082\u1090\u1072\u32 \u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u45\u32 \u1075\u1086\u1088\u1086\u1076\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1052\u1086\u1089\u1082\u1074\u1077\u32 \u1080\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u32 \u1080\u32 \u49\u48\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u34\u1054\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u34\u32 \u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=399786#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u53\u56\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1080\u1084\u1077\u1085\u1090\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u1093\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1094\u1080\u1092\u1088\u1086\u1074\u1099\u1093\u32 \u1080\u1085\u1085\u1086\u1074\u1072\u1094\u1080\u1081\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360410#l84"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u52\u46\u50\u48\u50\u48\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395324#l427"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u50\u49\u32 N\u32 \u51\u51\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u48\u41\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380023#l18"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u49\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u49\u46\u49\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=428637#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u32 \u1084\u1072\u1103\u32 \u49\u57\u57\u54\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u53\u55\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u34\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=296431#l36"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u49\u52\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l276"}{\fldrslt\ul \u49\u48}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l72"}{\fldrslt\ul \u49\u49}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1088\u1091\u1075\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1089\u32 \u1101\u1090\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1072\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1072\u1082\u1090\u1072\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u46\u32 \u1051\u1080\u1094\u1086\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1084\u1077\u1088\u1099\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u1042\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u40\u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u41\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1073\u1091\u1076\u1091\u1090\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1090\u1100\u1089\u1103\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1094\u1077\u1083\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l313"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u56\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l324"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u56\u46\u49}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1084\u1077\u1088\u32 \u1080\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1099\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l331"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u57}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l355"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u46\u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l17"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1051\u1080\u1094\u1086\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1085\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1086\u1088\u1091\u1095\u1072\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1088\u1091\u1075\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u46\u32 \u1051\u1080\u1094\u1086\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1086\u1088\u1091\u1095\u1072\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1080\u32 \u1083\u1080\u1094\u1086\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l17"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u55\u46\u32 \u1050\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l49"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1077\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1074\u1072\u1090\u1100\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1080\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u56\u46\u32 \u1054\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1080\u1082\u1080\u44\u32 \u1072\u1076\u1088\u1077\u1089\u1085\u1099\u1077\u32 \u1082\u1085\u1080\u1075\u1080\u41\u46\u32 \u1042\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1090\u1100\u1089\u1103\u32 \u1077\u1075\u1086\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u44\u32 \u1075\u1086\u1076\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1072\u1076\u1088\u1077\u1089\u44\u32 \u1072\u1073\u1086\u1085\u1077\u1085\u1090\u1089\u1082\u1080\u1081\u32 \u1085\u1086\u1084\u1077\u1088\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1089\u1086\u1086\u1073\u1097\u1072\u1077\u1084\u1099\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l50"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1099\u32 \u1080\u1079\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1093\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1091\u1076\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l50"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57\u46\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l51"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1076\u1072\u1077\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1086\u44\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1074\u1086\u1083\u1077\u1081\u32 \u1080\u32 \u1074\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1077\u46\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1084\u44\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1099\u1084\u44\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u44\u32 \u1089\u1086\u1079\u1085\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1080\u32 \u1086\u1076\u1085\u1086\u1079\u1085\u1072\u1095\u1085\u1099\u1084\u46\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1072\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1081\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1092\u1072\u1082\u1090\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1092\u1086\u1088\u1084\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1076\u1072\u1095\u1091\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1086\u1090\u32 \u1080\u1084\u1077\u1085\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l226"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1090\u1086\u1079\u1074\u1072\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l45"}{\fldrslt\ul \u50}}\u32 \u45\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l250"}{\fldrslt\ul \u49\u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l62"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l287"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l45"}{\fldrslt\ul \u50}}\u32 \u45\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l250"}{\fldrslt\ul \u49\u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l62"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l287"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1056\u1072\u1074\u1085\u1086\u1079\u1085\u1072\u1095\u1085\u1099\u1084\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1084\u1091\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1088\u1091\u1095\u1085\u1091\u1102\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1102\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u1102\u46\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u44\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u44\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1077\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u44\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1077\u44\u32 \u1088\u1077\u1082\u1074\u1080\u1079\u1080\u1090\u1099\u32 \u1076\u1086\u1074\u1077\u1088\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u40\u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1086\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u41\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1094\u1077\u1083\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u44\u32 \u1085\u1072\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u44\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u32 \u1077\u1075\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u59
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1072\u1077\u1090\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1072\u1102\u1090\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1085\u1080\u1082\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1086\u32 \u1076\u1072\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1077\u1075\u1086\u32 \u1078\u1080\u1079\u1085\u1080\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1055\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1099\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1090\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l45"}{\fldrslt\ul \u50}}\u32 \u45\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l250"}{\fldrslt\ul \u49\u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l62"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l287"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u57\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1102\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380023#l18"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1088\u1072\u1089\u1086\u1074\u1086\u1081\u44\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1074\u1079\u1075\u1083\u1103\u1076\u1086\u1074\u44\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1092\u1080\u1083\u1086\u1089\u1086\u1092\u1089\u1082\u1080\u1093\u32 \u1091\u1073\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1080\u1085\u1090\u1080\u1084\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 \u50\u32 \u1080\u32 \u50\u46\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360410#l84"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u52\u46\u50\u48\u50\u48\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1077\u1089\u1083\u1080\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1072\u1083\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1086\u1074\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l72"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u48\u46\u49}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380023#l18"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u49\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1077\u1072\u1076\u1084\u1080\u1089\u1089\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=145738#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u48\u57\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u50\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=326509#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u48\u50\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u56\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1087\u1080\u1089\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u34\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=160241#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u48\u55\u46\u50\u48\u49\u48\u32 N\u32 \u50\u48\u52\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u51\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u44\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u44\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l70"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l753"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l70"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1082\u1086\u45\u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1103\u1093\u44\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1072\u44\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086\u45\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u44\u32 \u1095\u1090\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1103\u1090\u1100\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u40\u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u41\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1093\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u44\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u44\u32 \u1095\u1090\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1073\u1091\u1076\u1091\u1090\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1072\u32 \u1088\u1072\u1074\u1085\u1086\u32 \u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1089\u1091\u1076\u1080\u1103\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l70"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1077\u44\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1091\u44\u32 \u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1082\u1086\u1088\u1088\u1091\u1087\u1094\u1080\u1080\u44\u32 \u1086\u1073\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u45\u1088\u1072\u1079\u1099\u1089\u1082\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u44\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u45\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u55\u46\u49\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1084\u1080\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1086\u1088\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=216088#l5"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u50\u48\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1089\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u44\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u44\u32 \u1086\u1089\u1090\u1072\u1074\u1096\u1080\u1093\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1087\u1086\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1085\u1072\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u48\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1090\u1074\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=277263#l48"}{\fldrslt\ul \u1086\u1090\u32 \u48\u52\u46\u48\u54\u46\u50\u48\u49\u52\u32 N\u32 \u49\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u49\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1086\u1073\u1077\u1079\u1083\u1080\u1095\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1103\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360410#l5"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1080\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1074\u1085\u1077\u1076\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1090\u1077\u1083\u1083\u1077\u1082\u1090\u1072\u32 \u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u45\u32 \u1075\u1086\u1088\u1086\u1076\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1052\u1086\u1089\u1082\u1074\u1077\u32 \u1080\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u32 \u1080\u32 \u49\u48\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u34\u1054\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u34\u32 \u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=399786#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u53\u56\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1080\u1084\u1077\u1085\u1090\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u1093\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1094\u1080\u1092\u1088\u1086\u1074\u1099\u1093\u32 \u1080\u1085\u1085\u1086\u1074\u1072\u1094\u1080\u1081\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360410#l84"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u52\u46\u50\u48\u50\u48\u32 N\u32 \u49\u50\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395324#l427"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u50\u49\u32 N\u32 \u51\u51\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1091\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1074\u1096\u1072\u1103\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 \u50\u32 \u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1099\u44\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1072\u1089\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l74"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u49\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380023#l18"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u57\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1090\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094\u32 \u1089\u1072\u1084\u1080\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1077\u1078\u1080\u1090\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u32 \u1083\u1080\u1094\u1077\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1074\u1096\u1077\u1084\u32 \u1080\u1093\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1083\u1080\u1089\u1100\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1099\u1084\u1080\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1085\u1077\u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1080\u1084\u1086\u1081\u32 \u1089\u1080\u1083\u1099\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1077\u1078\u1080\u1090\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u32 \u1083\u1080\u1094\u1077\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1074\u1096\u1077\u1084\u32 \u1080\u1093\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1079\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1085\u1077\u32 \u1089\u1083\u1077\u1076\u1091\u1077\u1090\u44\u32 \u1095\u1090\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1083\u1089\u1103\u32 \u1089\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1086\u1085\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1079\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1085\u1077\u32 \u1089\u1083\u1077\u1076\u1091\u1077\u1090\u44\u32 \u1095\u1090\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1083\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1099\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u57\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1080\u1083\u1080\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1072\u1082\u1086\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1085\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1099\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1080\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u57\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1086\u1085\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1073\u1077\u1079\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u40\u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u41\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1057\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1086\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1052\u1086\u1083\u1095\u1072\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1080\u32 \u1087\u1088\u1080\u32 \u1082\u1072\u1082\u1080\u1093\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1089\u1095\u1080\u1090\u1072\u1090\u1100\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u1084\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u57\u46\u32 \u1042\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1099\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u40\u1082\u1088\u1086\u1084\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u41\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1082\u1088\u1091\u1075\u1091\u32 \u1083\u1080\u1094\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1099\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u40\u1082\u1088\u1086\u1084\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u41\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1082\u1088\u1091\u1075\u1086\u1084\u32 \u1083\u1080\u1094\u46\u32 \u1054\u1090\u1082\u1072\u1079\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1086\u1074\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u44\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u46
\b0\i0\par\pard\sa150\qj \u49\u48\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1086\u1074\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1082\u1088\u1091\u1075\u1086\u1084\u32 \u1083\u1080\u1094\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u49\u49\u46\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1099\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u40\u1082\u1088\u1086\u1084\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u41\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u40\u1082\u1088\u1086\u1084\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1089\u1083\u1091\u1095\u1072\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u50\u46\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u40\u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1072\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1044\u1072\u1085\u1085\u1086\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u44\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u40\u1085\u1086\u1084\u1077\u1088\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1072\u44\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1095\u1090\u1086\u1074\u1099\u1081\u32 \u1072\u1076\u1088\u1077\u1089\u41\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1086\u1085\u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1086\u46
\b0\i0\par\pard\sa150\qj \u49\u51\u46\u32 \u1044\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u52\u46\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u40\u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u41\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1082\u32 \u1083\u1102\u1073\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1097\u1077\u1084\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1089\u1091\u1076\u46\u32 \u1044\u1072\u1085\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u40\u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1074\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1077\u1084\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1083\u1091\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1076\u1072\u44\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1074\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1076\u1072\u32 \u1085\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u44\u32 \u1090\u1086\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1072\u32 \u1074\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1083\u1091\u46
\b0\i0\par\pard\sa150\qj \u49\u53\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u44\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u44\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l22"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u49\u46\u32 \u1041\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l78"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1079\u1091\u1102\u1090\u32 \u1092\u1080\u1079\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u44\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1084\u1086\u1078\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u40\u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u41\u32 \u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1077\u1072\u1076\u1084\u1080\u1089\u1089\u1080\u1080\u44\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1089\u1091\u1076\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u44\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1072\u1082\u1090\u1080\u1083\u1086\u1089\u1082\u1086\u1087\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1077\u1085\u1086\u1084\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1077\u44\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1091\u44\u32 \u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1082\u1086\u1088\u1088\u1091\u1087\u1094\u1080\u1080\u44\u32 \u1086\u1073\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u45\u1088\u1072\u1079\u1099\u1089\u1082\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077\u44\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u45\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u1099\u1077\u1079\u1076\u1072\u32 \u1080\u1079\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1074\u1098\u1077\u1079\u1076\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1091\u1102\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1102\u44\u32 \u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1090\u1074\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1086\u1090\u1072\u1088\u1080\u1072\u1090\u1077\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=277263#l48"}{\fldrslt\ul \u1086\u1090\u32 \u48\u52\u46\u48\u54\u46\u50\u48\u49\u52\u32 N\u32 \u49\u52\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305912#l43"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u52\u57\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=441153#l277"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u56\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=441768#l62"}{\fldrslt\ul \u1086\u1090\u32 \u48\u54\u46\u48\u50\u46\u50\u48\u50\u51\u32 N\u32 \u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1076\u1072\u1090\u1100\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l24"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50\u46\u32 \u1058\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l29"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1058\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1042\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u32 \u1085\u1086\u1088\u1084\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1077\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1090\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l150"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u50\u50}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\i\b \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1072\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1076\u1086\u32 \u48\u49\u46\u48\u51\u46\u50\u48\u50\u51\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1080\u1090\u1100\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1077\u1088\u1077\u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u52\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u50\u32 \u40\u1074\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047\u41\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l215"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047\u41\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u46\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u41\u44\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1072\u1090\u1072\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l150"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u50\u50}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u41\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1086\u1074\u44\u32 \u1087\u1086\u1095\u1090\u1086\u1074\u1099\u1077\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1094\u1077\u1083\u1100\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1076\u1072\u1083\u1100\u1085\u1077\u1081\u1096\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1090\u1089\u1103\u59
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1076\u1072\u1090\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1086\u32 \u1087\u1086\u1076\u1072\u1095\u1080\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1090\u1100\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1086\u1073\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1087\u1086\u1076\u32 \u1102\u1088\u1080\u1089\u1076\u1080\u1082\u1094\u1080\u1077\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u44\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u1089\u1103\u32 \u1087\u1086\u1076\u32 \u1102\u1088\u1080\u1089\u1076\u1080\u1082\u1094\u1080\u1077\u1081\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1085\u1077\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u41\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u1072\u1093\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u1072\u1093\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u32 \u1080\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1086\u1074\u44\u32 \u1087\u1086\u1095\u1090\u1086\u1074\u1099\u1077\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099\u41\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 \u49\u32 \u45\u32 \u51\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u53\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u44\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1058\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1077\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1072\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1085\u1088\u1072\u1074\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1080\u1087\u1083\u1086\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u45\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u44\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1080\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1091\u1074\u1077\u1088\u1077\u1085\u1080\u1090\u1077\u1090\u1072\u44\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1094\u1077\u1083\u1086\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1077\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1072\u1088\u1077\u1085\u1077\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1088\u1072\u1074\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\qj \u57\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u54\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1086\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1079\u1072\u1087\u1088\u1086\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u48\u46\u32 \u1055\u1086\u1089\u1083\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1072\u1082\u1086\u1084\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1081\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u44\u32 \u1076\u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u56\u32 \u1080\u1083\u1080\u32 \u49\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u49\u46\u32 \u1055\u1086\u1089\u1083\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u57\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1045\u1074\u1088\u1086\u1087\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1088\u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1085\u1077\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1081\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1072\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1072\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1080\u1085\u1099\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1074\u1072\u1078\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1083\u1080\u1094\u46
\b0\i0\par\pard\sa150\qj \u49\u50\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u45\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u32 \u45\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u45\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1080\u1087\u1083\u1086\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u45\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u44\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1080\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1091\u1074\u1077\u1088\u1077\u1085\u1080\u1090\u1077\u1090\u1072\u44\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1094\u1077\u1083\u1086\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1077\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1072\u1088\u1077\u1085\u1077\u32 \u45\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u45\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u51\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u1084\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u52\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u56\u32 \u1080\u1083\u1080\u32 \u49\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u49\u53\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1089\u1083\u1091\u1095\u1072\u1080\u44\u32 \u1087\u1088\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1095\u1072\u1089\u1090\u1077\u1081\u32 \u51\u32 \u45\u32 \u54\u44\u32 \u56\u32 \u45\u32 \u49\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1082\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u44\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u44\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u44\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u44\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1099\u32 \u1087\u1086\u32 \u1084\u1086\u1090\u1080\u1074\u1072\u1084\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1089\u1082\u1086\u1088\u1073\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1095\u1091\u1074\u1089\u1090\u1074\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1076\u1086\u1089\u1090\u1086\u1080\u1085\u1089\u1090\u1074\u1086\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u51\u46\u32 \u1055\u1056\u1040\u1042\u1040\u32 \u1057\u1059\u1041\u1066\u1045\u1050\u1058\u1040\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l95"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1084\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1088\u1077\u1074\u1096\u1080\u1084\u1080\u44\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1084\u1080\u44\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u44\u32 \u1080\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u1089\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1082\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1084\u1077\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u44\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46\u32 \u1047\u1072\u1087\u1088\u1086\u1089\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1077\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u40\u1085\u1086\u1084\u1077\u1088\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1076\u1072\u1090\u1072\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1091\u1089\u1083\u1086\u1074\u1085\u1086\u1077\u32 \u1089\u1083\u1086\u1074\u1077\u1089\u1085\u1086\u1077\u32 \u1086\u1073\u1086\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u41\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1092\u1072\u1082\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u46\u32 \u1047\u1072\u1087\u1088\u1086\u1089\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1072\u1085\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u32 \u1090\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1086\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1077\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1073\u1099\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u44\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u32 \u1082\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1080\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1099\u1081\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1080\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1090\u1072\u1082\u1080\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1085\u1077\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1100\u32 \u1076\u1085\u1077\u1081\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1087\u1077\u1088\u1074\u1086\u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1086\u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1082\u1086\u1088\u1086\u1090\u1082\u1080\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u44\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u32 \u1082\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1080\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1099\u1081\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1077\u1084\u1091\u32 \u1076\u1083\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1086\u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u46\u32 \u1055\u1086\u1074\u1090\u1086\u1088\u1085\u1099\u1081\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1085\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u44\u32 \u1085\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 \u52\u32 \u1080\u32 \u53\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46\u32 \u1058\u1072\u1082\u1086\u1081\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1083\u1077\u1078\u1080\u1090\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1077\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1092\u1072\u1082\u1090\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1094\u1077\u1083\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1099\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1094\u1072\u1093\u32 \u40\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1082\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u59
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u59
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1084\u1086\u1081\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1102\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u59
\b0\i0\par\pard\sa150\qj \u57\u46\u49\u41\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1072\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l314"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u56\u46\u49}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l61"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u48\u41\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1077\u1089\u1083\u1080\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u45\u1088\u1072\u1079\u1099\u1089\u1082\u1085\u1086\u1081\u44\u32 \u1082\u1086\u1085\u1090\u1088\u1088\u1072\u1079\u1074\u1077\u1076\u1099\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1099\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u44\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1087\u1088\u1072\u1074\u1086\u1087\u1086\u1088\u1103\u1076\u1082\u1072\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1087\u1086\u1076\u1086\u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1074\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u1084\u1091\u32 \u1076\u1077\u1083\u1091\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1082\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1091\u32 \u1087\u1088\u1077\u1089\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1074\u1080\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086\u45\u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1086\u1079\u1088\u1077\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1074\u1080\u1085\u1103\u1077\u1084\u1086\u1075\u1086\u32 \u1089\u32 \u1090\u1072\u1082\u1080\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1080\u32 \u1083\u1077\u1075\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u40\u1086\u1090\u1084\u1099\u1074\u1072\u1085\u1080\u1102\u41\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u32 \u1087\u1091\u1090\u1077\u1084\u44\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1090\u1077\u1088\u1088\u1086\u1088\u1080\u1079\u1084\u1072\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1086\u1081\u1095\u1080\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072\u44\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072\u32 \u1086\u1090\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u53\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u44\u32 \u1088\u1072\u1073\u1086\u1090\u44\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1085\u1072\u32 \u1088\u1099\u1085\u1082\u1077\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1075\u1080\u1090\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u44\u32 \u1088\u1072\u1073\u1086\u1090\u44\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1085\u1072\u32 \u1088\u1099\u1085\u1082\u1077\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1103\u1084\u1099\u1093\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1086\u1074\u32 \u1089\u32 \u1087\u1086\u1090\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u1102\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1074\u1103\u1079\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1075\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090\u44\u32 \u1095\u1090\u1086\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1073\u1099\u1083\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1086\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1085\u1077\u1084\u1077\u1076\u1083\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u54\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1047\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1088\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1079\u1072\u1090\u1088\u1072\u1075\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1086\u1088\u1086\u1078\u1076\u1072\u1102\u1097\u1077\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1079\u1072\u1090\u1088\u1072\u1075\u1080\u1074\u1072\u1102\u1097\u1077\u1077\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u44\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u1103\u1074\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1088\u1072\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1080\u1090\u1100\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1090\u1100\u32 \u1074\u1086\u1079\u1088\u1072\u1078\u1077\u1085\u1080\u1077\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1078\u1077\u1085\u1080\u1103\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l122"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u55\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1045\u1089\u1083\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u44\u32 \u1095\u1090\u1086\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u44\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1090\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1057\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1102\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u52\u46\u32 \u1054\u1041\u1071\u1047\u1040\u1053\u1053\u1054\u1057\u1058\u1048\u32 \u1054\u1055\u1045\u1056\u1040\u1058\u1054\u1056\u1040
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u56\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1088\u1080\u32 \u1089\u1073\u1086\u1088\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l122"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1080\u32 \u1089\u1073\u1086\u1088\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1089\u1100\u1073\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l318"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u55}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1045\u1089\u1083\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1076\u1072\u1090\u1100\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1045\u1089\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1099\u32 \u1085\u1077\u32 \u1086\u1090\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1094\u1077\u1083\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1077\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u59
\b0\i0\par\pard\sa150\qj \u50\u46\u49\u41\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1077\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1077\u1089\u1083\u1080\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1099\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1086\u1074\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l72"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u48\u46\u49}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380023#l44"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u44\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1078\u1091\u1088\u1085\u1072\u1083\u1080\u1089\u1090\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u44\u32 \u1083\u1080\u1090\u1077\u1088\u1072\u1090\u1091\u1088\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1090\u1074\u1086\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1055\u1088\u1080\u32 \u1089\u1073\u1086\u1088\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1079\u1072\u1087\u1080\u1089\u1100\u44\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1102\u44\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1077\u32 \u40\u1086\u1073\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u41\u44\u32 \u1080\u1079\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1073\u1072\u1079\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l246"}{\fldrslt\ul \u50}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l246"}{\fldrslt\ul \u51}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l261"}{\fldrslt\ul \u52}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l249"}{\fldrslt\ul \u56}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235427#l210"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u56\u46\u49\u46\u32 \u1052\u1077\u1088\u1099\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l132"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1084\u1077\u1088\u1099\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1095\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1088\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1072\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u46\u32 \u1050\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1084\u1077\u1088\u1072\u1084\u44\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u58\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1076\u1083\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u44\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u44\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1099\u44\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1080\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1099\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u46\u32 \u1058\u1072\u1082\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1080\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l128"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u57}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1072\u1091\u1076\u1080\u1090\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1072\u1084\u44\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1072\u1082\u1090\u1072\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1086\u1094\u1077\u1085\u1082\u1072\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1089\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1084\u1077\u1088\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l76"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1090\u1100\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1085\u1077\u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1091\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u1084\u32 \u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1089\u1073\u1086\u1088\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1077\u1090\u1077\u1081\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u1072\u1093\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1089\u1072\u1081\u1090\u1072\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u44\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1073\u1086\u1088\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1091\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1088\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1080\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1084\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1084\u1077\u1088\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u57\u46\u32 \u1052\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l147"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1090\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1085\u1080\u1084\u44\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1090\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1072\u1077\u1090\u1089\u1103\u44\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1088\u1086\u1074\u1085\u1080\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1091\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u51\u46\u49\u41\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1093\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1091\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1086\u1074\u1072\u1085\u1072\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1103\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=475798#l233"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u56\u46\u50\u48\u50\u52\u32 N\u32 \u50\u51\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1094\u1077\u1085\u1082\u1086\u1081\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u1074\u1074\u1086\u1076\u1072\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1072\u1096\u1080\u1085\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1092\u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1089\u1072\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u1084\u32 \u1084\u1077\u1088\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1102\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1082\u1086\u1084\u1087\u1100\u1102\u1090\u1077\u1088\u1085\u1099\u1093\u32 \u1072\u1090\u1072\u1082\u32 \u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1075\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u1082\u1086\u1084\u1087\u1100\u1102\u1090\u1077\u1088\u1085\u1099\u1077\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1099\u32 \u1074\u32 \u1085\u1080\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=379999#l10"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u53\u49\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1084\u1086\u1076\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1089\u1072\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1085\u1080\u1084\u59
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1074\u1089\u1077\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u44\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u1084\u32 \u1079\u1072\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1084\u1077\u1088\u1072\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1073\u1098\u1077\u1084\u1072\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u1080\u1076\u1072\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1091\u1088\u1086\u1074\u1085\u1080\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1091\u1088\u1086\u1074\u1085\u1080\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1103\u1084\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1057\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u1081\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u45\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1041\u1072\u1085\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074\u44\u32 \u1080\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1053\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u32 \u1091\u1075\u1088\u1086\u1079\u1072\u1084\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1072\u1093\u44\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u53\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1102\u1079\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1095\u1083\u1077\u1085\u1072\u1084\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1081\u44\u32 \u1089\u1086\u1102\u1079\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u44\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1055\u1088\u1086\u1077\u1082\u1090\u1099\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u53\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46\u32 \u1055\u1088\u1086\u1077\u1082\u1090\u1099\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u54\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1074\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u54\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1050\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u44\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=475798#l233"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u56\u46\u50\u48\u50\u52\u32 N\u32 \u50\u51\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u57\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u44\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=475798#l233"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u56\u46\u50\u48\u50\u52\u32 N\u32 \u50\u51\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u48\u46\u32 \u1048\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1073\u1080\u1086\u1084\u1077\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1085\u1072\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080\u32 \u1077\u1077\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1090\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1085\u1080\u1084\u44\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u49\u49\u46\u32 \u1044\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1086\u1076\u32 \u1091\u1075\u1088\u1086\u1079\u1072\u1084\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u44\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1077\u1089\u1072\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1086\u1075\u1086\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u44\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1084\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1090\u1072\u1090\u1100\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u44\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1077\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1099\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1055\u1086\u1076\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u1084\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1085\u1099\u1081\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u44\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1079\u1091\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1085\u1077\u1081\u1090\u1088\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1075\u1088\u1086\u1079\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u49\u50\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1082\u1086\u1084\u1087\u1100\u1102\u1090\u1077\u1088\u1085\u1099\u1093\u32 \u1072\u1090\u1072\u1082\u32 \u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1086\u32 \u1082\u1086\u1084\u1087\u1100\u1102\u1090\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1072\u1093\u44\u32 \u1087\u1086\u1074\u1083\u1077\u1082\u1096\u1080\u1093\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u40\u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u51\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u40\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091\u41\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\i\b \u1050\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1072\u1084\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u52\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u57\u32 \u40\u1074\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047\u41\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1095\u1072\u1089\u1090\u1077\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=433110#l119"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=433110#l73"}{\fldrslt\ul \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u51\u49\u46\u48\u55\u46\u50\u48\u50\u48\u32 N\u32 \u50\u52\u55\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l210"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047\u41\u46
\b0\i0\par\pard\sa150\qj \u49\u52\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1082\u32 \u1085\u1077\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l182"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1086\u1086\u1073\u1097\u1080\u1090\u1100\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l88"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u52}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1101\u1090\u1080\u1084\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u44\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1076\u1072\u1090\u1100\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1081\u32 \u1089\u1089\u1099\u1083\u1082\u1091\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l307"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u56}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u44\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u44\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1082\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u1042\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1089\u1077\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u44\u32 \u1095\u1090\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1084\u1080\u44\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u46\u32 \u1042\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1089\u1077\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u44\u32 \u1095\u1090\u1086\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1099\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1076\u1083\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1073\u1099\u1083\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1099\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u1086\u1086\u1073\u1097\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u44\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l59"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u49\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1076\u1086\u1087\u1091\u1097\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1102\u44\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l193"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1080\u1093\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1101\u1090\u1086\u1084\u1091\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1093\u32 \u1083\u1080\u1094\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1092\u1072\u1082\u1090\u1072\u32 \u1085\u1077\u1090\u1086\u1095\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1083\u1080\u1073\u1086\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1090\u1086\u1095\u1085\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1077\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1077\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1089\u1085\u1103\u1090\u1100\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1077\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u46\u32 \u1054\u1073\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1087\u1091\u1097\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1099\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u49\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1092\u1072\u1082\u1090\u1072\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u40\u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u1074\u1083\u1077\u1082\u1096\u1077\u1081\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1079\u1072\u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u58\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1074\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1095\u1077\u1090\u1099\u1088\u1077\u1093\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1086\u32 \u1087\u1088\u1086\u1080\u1079\u1086\u1096\u1077\u1076\u1096\u1077\u1084\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1077\u44\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1093\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u1093\u44\u32 \u1087\u1086\u1074\u1083\u1077\u1082\u1096\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1084\u1086\u1084\u32 \u1074\u1088\u1077\u1076\u1077\u44\u32 \u1085\u1072\u1085\u1077\u1089\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1093\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1072\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1094\u1077\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1085\u1072\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1086\u1084\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1077\u1084\u1080\u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1076\u1074\u1091\u1093\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1088\u1072\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1072\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1094\u1072\u1093\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1090\u1072\u1083\u1080\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1086\u1081\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1072\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1077\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u44\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u44\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1085\u1099\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u1089\u1103\u32 \u1076\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1080\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1079\u1099\u1074\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u44\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1086\u1081\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u44\u32 \u1074\u1099\u1075\u1086\u1076\u1086\u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1085\u1099\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1073\u1086\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u49\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1072\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u41\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l45"}{\fldrslt\ul \u50}}\u32 \u45\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l264"}{\fldrslt\ul \u49\u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l425"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l473"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u44\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 \u51\u32 \u45\u32 \u53\u46\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1080\u1093\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1096\u1077\u1089\u1090\u1100\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1055\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l97"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u50\u46\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1073\u1077\u1079\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u58
\b0\i0\par\pard\sa150\qj \u49\u45\u54\u41\u32 \u1087\u1091\u1085\u1082\u1090\u1099\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1086\u1081\u1095\u1080\u1074\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072\u44\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1072\u32 \u1086\u1090\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u46\u32 \u1059\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u58\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l215"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u41\u44\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1094\u1077\u1083\u1100\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u51\u45\u54\u41\u32 \u1087\u1091\u1085\u1082\u1090\u1099\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1086\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1088\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l314"}{\fldrslt\ul \u49\u56\u46\u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l128"}{\fldrslt\ul \u49\u57}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1096\u1080\u1092\u1088\u1086\u1074\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u40\u1082\u1088\u1080\u1087\u1090\u1086\u1075\u1088\u1072\u1092\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u41\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u55\u46\u49\u41\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1080\u1093\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1086\u1074\u44\u32 \u1087\u1086\u1095\u1090\u1086\u1074\u1099\u1077\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1076\u1072\u1090\u1072\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1089\u1088\u1086\u1082\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u49\u48\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u48\u46\u49\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1084\u1077\u1089\u1090\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1073\u1072\u1079\u1099\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235427#l211"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u48\u46\u50\u41\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l85"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u49\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u49\u46\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1076\u1083\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u44\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u44\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1089\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1084\u1080\u44\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1099\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l107"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u46\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u49\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1080\u1079\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l107"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1053\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1090\u1100\u1089\u1103\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1099\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1086\u1083\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1076\u1086\u32 \u1080\u1093\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u49\u53\u45\u1075\u1086\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1084\u1077\u1089\u1103\u1094\u1072\u44\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1084\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1083\u1080\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1086\u32 \u1074\u1089\u1077\u1093\u32 \u1087\u1088\u1086\u1080\u1079\u1086\u1096\u1077\u1076\u1096\u1080\u1093\u32 \u1079\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1093\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1080\u1090\u1100\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l115"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1060\u1086\u1088\u1084\u1099\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 \u49\u44\u32 \u52\u46\u49\u32 \u1080\u32 \u55\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l236"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\i\b \u1050\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1072\u1084\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u56\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u50\u32 \u40\u1074\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047\u41\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1095\u1072\u1089\u1090\u1077\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=433110#l119"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=433110#l73"}{\fldrslt\ul \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u51\u49\u46\u48\u55\u46\u50\u48\u50\u48\u32 N\u32 \u50\u52\u55\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l210"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u50\u46\u49\u46\u32 \u1051\u1080\u1094\u1072\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l220"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u1089\u1103\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u32 \u1083\u1080\u1094\u1086\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1051\u1080\u1094\u1086\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1077\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1080\u32 \u1087\u1086\u1076\u1086\u1090\u1095\u1077\u1090\u1085\u1086\u32 \u1077\u1084\u1091\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1083\u1080\u1094\u1091\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l160"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1051\u1080\u1094\u1086\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1080\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1076\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1099\u1074\u1072\u1090\u1100\u32 \u1087\u1088\u1080\u1077\u1084\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1087\u1088\u1080\u1077\u1084\u1086\u1084\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1086\u1074\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u53\u46\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1049\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1049\u32 \u1050\u1054\u1053\u1058\u1056\u1054\u1051\u1068\u32 \u40\u1053\u1040\u1044\u1047\u1054\u1056\u41\u32 \u1047\u1040\u32 \u1054\u1041\u1056\u1040\u1041\u1054\u1058\u1050\u1054\u1049\u32 \u1055\u1045\u1056\u1057\u1054\u1053\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1044\u1040\u1053\u1053\u1067\u1061\u46\u32 \u1054\u1058\u1042\u1045\u1058\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1057\u1058\u1068\u32 \u1047\u1040\u32 \u1053\u1040\u1056\u1059\u1064\u1045\u1053\u1048\u1045\u32 \u1058\u1056\u1045\u1041\u1054\u1042\u1040\u1053\u1048\u1049\u32 \u1053\u1040\u1057\u1058\u1054\u1071\u1065\u1045\u1043\u1054\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1047\u1040\u1050\u1054\u1053\u1040\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=443492#l748"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u51\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1079\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l236"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u46\u49\u46\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=443492#l748"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1094\u1077\u1083\u1103\u1084\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1090\u1100\u32 \u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1083\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u44\u32 \u1080\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1090\u1072\u1082\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1091\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1082\u1072\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1086\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1091\u1090\u1086\u1095\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u51\u46\u49\u41\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235427#l211"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1086\u1073\u1088\u1072\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1089\u32 \u1080\u1089\u1082\u1086\u1074\u1099\u1084\u1080\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1085\u1077\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1088\u1091\u1075\u1072\u32 \u1083\u1080\u1094\u44\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l231"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u53\u46\u49\u41\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1082\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l161"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u55}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l231"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u44\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1080\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1072\u1085\u1085\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u1084\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u44\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1086\u32 \u1074\u1086\u1079\u1073\u1091\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1099\u1093\u32 \u1076\u1077\u1083\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1072\u1084\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1081\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u59
\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1100\u32 \u1074\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l236"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u57\u41\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1082\u1072\u1090\u1100\u32 \u1082\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094\u44\u32 \u1074\u1080\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1089\u1090\u1072\u1074\u1096\u1080\u1093\u32 \u1080\u1079\u1074\u1077\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1093\u1086\u1076\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1099\u1074\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1078\u1072\u1083\u1086\u1073\u1099\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u1083\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1078\u1072\u1083\u1086\u1073\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1074\u1077\u1089\u1090\u1080\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1084\u1077\u1088\u1099\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1080\u1083\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1082\u1072\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=296431#l36"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u49\u52\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1083\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1090\u1100\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u49\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u1093\u44\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1081\u32 \u1086\u1073\u1084\u1077\u1085\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1076\u1077\u1082\u1074\u1072\u1090\u1085\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l234"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u53\u46\u50\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 \u51\u32 \u1080\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1080\u1084\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1080\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1099\u32 \u1080\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l236"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1099\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1090\u1095\u1077\u1090\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1086\u1090\u1095\u1077\u1090\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u57\u46\u32 \u1055\u1088\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1077\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u1093\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1090\u1080\u1074\u1085\u1099\u1081\u32 \u1089\u1086\u1074\u1077\u1090\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u49\u48\u46\u32 \u1044\u1083\u1103\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1072\u1093\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l496"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51\u46\u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1077\u1076\u1077\u1090\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l128"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u49\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1082\u1086\u1084\u1087\u1100\u1102\u1090\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1085\u1094\u1080\u1076\u1077\u1085\u1090\u1072\u1093\u44\u32 \u1087\u1086\u1074\u1083\u1077\u1082\u1096\u1080\u1093\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1081\u1085\u1091\u1102\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u40\u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u41\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=427423#l129"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u55\u46\u50\u48\u50\u50\u32 N\u32 \u50\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u51\u46\u49\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u41\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=443492#l749"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u41\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1091\u41\u32 \u1079\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u41\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=411532#l2"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u52\u56\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1077\u41\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1099\u1093\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1085\u1099\u1093\u41\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u44\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u41\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1080\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u40\u1091\u1097\u1077\u1088\u1073\u1072\u41\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1091\u1075\u1088\u1086\u1079\u1077\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u40\u1091\u1097\u1077\u1088\u1073\u1072\u41\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1084\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1084\u44\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1093\u1086\u1076\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1085\u1086\u1075\u1086\u41\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=411532#l255"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u54\u48}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u51\u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u52\u56\u45\u1060\u1047\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1077\u41\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1077\u41\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1099\u1093\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1085\u1099\u1093\u41\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u44\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u52\u46\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1051\u1080\u1094\u1072\u44\u32 \u1074\u1080\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l235"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1052\u1086\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1074\u1088\u1077\u1076\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u44\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1042\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l235"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u54\u46\u32 \u1047\u1040\u1050\u1051\u1070\u1063\u1048\u1058\u1045\u1051\u1068\u1053\u1067\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u53\u46\u32 \u1047\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1090\u1072\u32 \u1074\u1086\u1089\u1100\u1084\u1080\u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1086\u1089\u1083\u1077\u32 \u1076\u1085\u1103\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u49\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u1086\u1076\u1072\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l161"}{\fldrslt\ul \u53}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l163"}{\fldrslt\ul \u55\u46\u49}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l391"}{\fldrslt\ul \u49\u48}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l391"}{\fldrslt\ul \u49\u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u49\u51\u32 \u1075\u1086\u1076\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l239"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182955#l239"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1072\u1102\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1072\u1082\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l151"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=476043#l159"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u48\u56\u32 \u1075\u1086\u1076\u1072\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1054\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u44\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u45\u32 \u1075\u1086\u1088\u1086\u1076\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1052\u1086\u1089\u1082\u1074\u1077\u44\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=415742#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u1073\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1093\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1089\u1086\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1082\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u45\u32 \u1075\u1086\u1088\u1086\u1076\u1091\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1052\u1086\u1089\u1082\u1074\u1077\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1080\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=415742#l251"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u52\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u1042\u46\u32 \u1055\u1059\u1058\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1052\u1086\u1089\u1082\u1074\u1072\u44\u32 \u1050\u1088\u1077\u1084\u1083\u1100
\b0\i0\par\pard\sa150\qj \u50\u55\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u48\u54\u32 \u1075\u1086\u1076\u1072
\b0\i0\par\pard\sa150\qj N\u32 \u49\u53\u50\u45\u1060\u1047
\b0\i0\par\pard\sa150}