{\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 \u51\u48\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u46\u32 N\u32 \u52\u52\u55\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 \u1042\u1053\u1045\u1057\u1045\u1053\u1048\u1048\u32 \u1048\u1047\u1052\u1045\u1053\u1045\u1053\u1048\u1049\u32 \u1042\u32 \u1043\u1056\u1040\u1044\u1054\u1057\u1058\u1056\u1054\u1048\u1058\u1045\u1051\u1068\u1053\u1067\u1049\u32 \u1050\u1054\u1044\u1045\u1050\u1057\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1048\u32 \u1054\u1058\u1044\u1045\u1051\u1068\u1053\u1067\u1045\u32 \u1047\u1040\u1050\u1054\u1053\u1054\u1044\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1045\u32 \u1040\u1050\u1058\u1067\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24\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 \u49\u54\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u50\u49\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 \u50\u52\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 \u1043\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l0"}{\fldrslt\ul \u1082\u1086\u1076\u1077\u1082\u1089}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u50\u48\u48\u53\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u54\u59\u32 \u50\u48\u48\u54\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u48\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u52\u57\u56\u59\u32 \u50\u48\u48\u55\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u48\u49\u50\u59\u32 N\u32 \u52\u54\u44\u32 \u1089\u1090\u46\u32 \u53\u53\u53\u51\u59\u32 \u50\u48\u48\u56\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u48\u52\u59\u32 \u50\u48\u49\u48\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u50\u48\u57\u59\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u49\u51\u44\u32 \u1089\u1090\u46\u32 \u49\u54\u56\u56\u59\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u53\u54\u51\u44\u32 \u52\u53\u57\u48\u59\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u55\u48\u49\u53\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u52\u55\u44\u32 \u1089\u1090\u46\u32 \u54\u51\u57\u48\u59\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u54\u49\u52\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u50\u51\u44\u32 \u1089\u1090\u46\u32 \u50\u56\u55\u49\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u49\u54\u44\u32 \u1089\u1090\u46\u32 \u49\u56\u51\u55\u59\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u50\u49\u56\u59\u32 N\u32 \u52\u51\u44\u32 \u1089\u1090\u46\u32 \u53\u56\u48\u52\u59\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u54\u52\u48\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u57\u44\u32 \u49\u49\u59\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u56\u57\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u48\u49\u44\u32 \u52\u51\u48\u50\u44\u32 \u52\u51\u48\u53\u44\u32 \u52\u51\u48\u54\u59\u32 \u50\u48\u49\u55\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u55\u52\u48\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u57\u49\u59\u32 N\u32 \u51\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u49\u48\u53\u44\u32 \u53\u49\u51\u51\u44\u32 \u53\u49\u51\u53\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u51\u49\u55\u59\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u52\u52\u50\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u55\u55\u57\u48\u59\u32 \u50\u48\u50\u48\u44\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u52\u53\u49\u50\u59\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u53\u48\u50\u51\u59\u32 \u50\u48\u50\u49\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u55\u44\u32 \u51\u51\u59\u32 N\u32 \u50\u52\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u56\u56\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u53\u49\u48\u51\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l45"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u55\u46\u50\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u55\u46\u50\u49\u41\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u59\u34\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l1256"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u55}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49\u48\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u49\u48\u41\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l4113"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u50}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u54\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u53\u46\u53\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u1090\u1088\u1091\u1076\u1086\u1074\u1072\u1103\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1084\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1103\u1084\u44\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u44\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1091\u44\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u34\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l4122"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u53\u53\u46\u53\u45\u49}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u53\u46\u53\u45\u49\u46\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1099\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1081\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1099\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1090\u1077\u1082\u1090\u1091\u1088\u1085\u1086\u45\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1099\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1084\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1081\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1084\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1090\u1077\u1082\u1090\u1091\u1088\u1085\u1086\u45\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1086\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1084\u1091\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u44\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1084\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1103\u1084\u44\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1072\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u44\u32 \u1075\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1072\u1088\u1093\u1080\u1090\u1077\u1082\u1090\u1086\u1088\u1072\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1084\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1086\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1084\u1091\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u44\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u44\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1091\u44\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1072\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1050\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1103\u1084\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1081\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1090\u1077\u1082\u1090\u1091\u1088\u1085\u1086\u45\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1084\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1103\u1084\u44\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1080\u1077\u1084\u1082\u1072\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1059\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\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 \u49\u53\u46\u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u1085\u1086\u1089\u1080\u1084\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1085\u1091\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u46\u56\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u57\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1084\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1072\u1088\u1093\u1080\u1090\u1077\u1082\u1090\u1091\u1088\u1085\u1086\u45\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1072\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1050\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1103\u1084\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u58
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\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1080\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u40\u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074\u41\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1077\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l3570"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 \u56}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\qj \u34\u56\u46\u32 \u1057\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1082\u1083\u1072\u1076\u1072\u32 \u40\u1076\u1077\u1087\u1086\u1079\u1080\u1090\u1072\u41\u32 \u1074\u32 \u1074\u1072\u1083\u1102\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1090\u1086\u1081\u32 \u1078\u1077\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1080\u1081\u32 \u1089\u1095\u1077\u1090\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u44\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1077\u1084\u32 \u55\u53\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u44\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u56\u46\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u56\u46\u49\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\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\u1100\u1102\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1072\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1075\u1085\u1091\u1090\u1100\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1095\u1077\u1090\u1072\u44\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1082\u1083\u1072\u1076\u1072\u32 \u40\u1076\u1077\u1087\u1086\u1079\u1080\u1090\u1072\u41\u32 \u1076\u1086\u1089\u1088\u1086\u1095\u1085\u1086\u32 \u1074\u32 \u1086\u1076\u1085\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\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 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1077\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u46\u32 \u1050\u1088\u1077\u1076\u1080\u1090\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1099\u32 \u1085\u1072\u32 \u1089\u1091\u1084\u1084\u1091\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1085\u1072\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1080\u1081\u32 \u1089\u1095\u1077\u1090\u32 \u1080\u1085\u1086\u1081\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\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\u1100\u1102\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1082\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1088\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u57\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l3572"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u53\u53\u46\u49\u55}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u53\u46\u49\u55\u46\u32 \u1045\u1076\u1080\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1042\u32 \u1077\u1076\u1080\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u32 \u1083\u1080\u1094\u1072\u1093\u44\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1093\u32 \u1095\u1083\u1077\u1085\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1087\u1086\u1076\u1088\u1103\u1076\u1072\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1080\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1091\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1076\u1088\u1103\u1076\u1072\u44\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1087\u1086\u1076\u1088\u1103\u1076\u1072\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1085\u1086\u1089\u1072\u44\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1090\u1072\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 \u1082\u1086\u1085\u1082\u1091\u1088\u1077\u1085\u1090\u1085\u1099\u1093\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1057\u1086\u1089\u1090\u1072\u1074\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 \u1077\u1076\u1080\u1085\u1086\u1084\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\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\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\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 \u51\u46\u32 \u1060\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1053\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1057\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1072\u32 \u1074\u1077\u1089\u1090\u1080\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u46
\b0\i0\par\pard\sa150\qj \u53\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 \u1077\u1076\u1080\u1085\u1086\u1084\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u46\u34\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u48\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l4293"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u56\u46\u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u53\u46\u49\u57\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u1077\u1076\u1080\u1085\u1086\u1084\u1091\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1091\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u1077\u1076\u1080\u1085\u1086\u1084\u1091\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1091\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u34\u59
\b0\i0\par\pard\sa150\i\b \u1055\u1091\u1085\u1082\u1090\u1099\u32 \u57\u32 \u45\u32 \u49\u48\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1089\u32 \u48\u49\u46\u48\u57\u46\u50\u48\u50\u50\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=411196#l87"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u41\u46
\b0\i0\par\pard\sa150\plain\qj \u49\u49\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l3157"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u32 \u53\u53\u46\u50\u48}}\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l3160"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u56}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u56\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\qj \u34\u56\u41\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1095\u1083\u1077\u1085\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1079\u1072\u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1080\u1079\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u59\u34\u59
\b0\i0\par\pard\sa150\i\b \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1072\u34\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1089\u32 \u48\u49\u46\u48\u57\u46\u50\u48\u50\u50\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=411196#l87"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u41\u46
\b0\i0\par\pard\sa150\plain\qj \u1073\u41\u32 \u1095\u1072\u1089\u1090\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l3170"}{\fldrslt\ul \u49\u50}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l3589"}{\fldrslt\ul \u49\u51}}\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1089\u1080\u1083\u1091\u59
\b0\i0\par\pard\sa150\qj \u49\u50\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l6396"}{\fldrslt\ul \u1075\u1083\u1072\u1074\u1091\u32 \u54\u46\u50}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u53\u53\u46\u50\u54\u45\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u53\u46\u50\u54\u45\u49\u46\u32 \u1055\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1054\u1073\u1098\u1077\u1082\u1090\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u46\u32 \u1055\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1092\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u44\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1077\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1084\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\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\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1078\u1080\u1083\u1080\u1097\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\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\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\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1085\u1072\u1093\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\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\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\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\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 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1085\u1072\u1093\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\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 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1085\u1077\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 \u49\u32 \u1080\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\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\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u58
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\u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\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\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1072\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1085\u1077\u1084\u44\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1074\u1083\u1072\u1076\u1077\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1085\u1072\u32 \u1080\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u44\u32 \u1086\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u32 \u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1089\u1085\u1086\u1089\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u46\u34\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u51\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408565#l2760"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u50}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u55\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u53\u46\u50\u57\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1084\u32 \u1089\u1080\u1083\u1091\u59
\b0\i0\par\pard\sa150\qj \u49\u52\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u54\u46\u53\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1043\u1083\u1072\u1074\u1072\u32 \u54\u46\u53\u46\u32 \u1054\u1058\u1053\u1045\u1057\u1045\u1053\u1048\u1045\u32 \u1054\u1041\u1066\u1045\u1050\u1058\u1054\u1042\u32 \u1053\u1045\u1047\u1040\u1042\u1045\u1056\u1064\u1045\u1053\u1053\u1054\u1043\u1054\u32 \u1057\u1058\u1056\u1054\u1048\u1058\u1045\u1051\u1068\u1057\u1058\u1042\u1040\u44\u32 \u1057\u1058\u1056\u1054\u1048\u1058\u1045\u1051\u1068\u1057\u1058\u1042\u1054\u44\u32 \u1056\u1045\u1050\u1054\u1053\u1057\u1058\u1056\u1059\u1050\u1062\u1048\u1071\u32 \u1050\u1054\u1058\u1054\u1056\u1067\u1061\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1071\u1070\u1058\u1057\u1071\u32 \u1055\u1054\u1051\u1053\u1054\u1057\u1058\u1068\u1070\u32 \u1048\u1051\u1048\u32 \u1063\u1040\u1057\u1058\u1048\u1063\u1053\u1054\u32 \u1047\u1040\u32 \u1057\u1063\u1045\u1058\u32 \u1057\u1056\u1045\u1044\u1057\u1058\u1042\u32 \u1041\u1070\u1044\u1046\u1045\u1058\u1054\u1042\u32 \u1041\u1070\u1044\u1046\u1045\u1058\u1053\u1054\u1049\u32 \u1057\u1048\u1057\u1058\u1045\u1052\u1067\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u44\u32 \u1050\u32 \u1053\u1045\u1047\u1040\u1042\u1045\u1056\u1064\u1045\u1053\u1053\u1067\u1052\u32 \u1054\u1041\u1066\u1045\u1050\u1058\u1040\u1052\u32 \u1050\u1040\u1055\u1048\u1058\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1057\u1058\u1056\u1054\u1048\u1058\u1045\u1051\u1068\u1057\u1058\u1042\u1040
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u53\u46\u51\u52\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1082\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1054\u1073\u1098\u1077\u1082\u1090\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1099\u44\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1085\u1077\u1084\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1099\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u1089\u1090\u1077\u1082\u32 \u40\u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u44\u32 \u1095\u1090\u1086\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\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 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1086\u1084\u41\u59
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\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1074\u1089\u1090\u1091\u1087\u1080\u1083\u1086\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1091\u1076\u1072\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1089\u1072\u1084\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1089\u1090\u1088\u1086\u1081\u1082\u1086\u1081\u46
\b0\i0\par\pard\sa150\qj \u50\u46\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 \u1085\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\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 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1099\u44\u32 \u1082\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\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 \u51\u46\u32 \u1054\u1073\u1098\u1077\u1082\u1090\u1099\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\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\u32 \u1080\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1099\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1082\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u53\u46\u51\u53\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1053\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\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\u1088\u1103\u1076\u1091\u32 \u1089\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\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 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1099\u44\u32 \u1082\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1054\u1073\u1098\u1077\u1082\u1090\u1099\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1080\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1099\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1082\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u53\u46\u51\u53\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u53\u46\u51\u53\u46\u32 \u1056\u1077\u1077\u1089\u1090\u1088\u1099\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1053\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1099\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\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\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1053\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 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1099\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1085\u1077\u1075\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1076\u1086\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 \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 \u52\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1085\u1077\u1075\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1076\u1086\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 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\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 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\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\u1072\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 \u53\u46\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1099\u44\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1074\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\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\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1080\u1085\u1086\u1075\u1086\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\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=327160#l39"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u49\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 \u50\u53\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 \u49\u57\u57\u57\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u51\u57\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1080\u1085\u1074\u1077\u1089\u1090\u1080\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\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 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u49\u57\u57\u57\u44\u32 N\u32 \u57\u44\u32 \u1089\u1090\u46\u32 \u49\u48\u57\u54\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1089\u1083\u1086\u1074\u1086\u32 \u34\u1054\u1088\u1075\u1072\u1085\u1099\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u49\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u34\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 \u50\u32 \u1080\u32 \u51\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u50\u46\u32 \u1050\u1086\u1086\u1088\u1076\u1080\u1085\u1072\u1094\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\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\u32 \u1087\u1086\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1102\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\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\u1076\u1086\u1089\u1090\u1088\u1086\u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\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\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\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1093\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\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\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1093\u1086\u1076\u1072\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1083\u1072\u1085\u1086\u1074\u45\u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1102\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1085\u1077\u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\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 \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 \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\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51
\b0\par\pard\sa150\fs24\qj \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=400904#l474"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u46\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 \u50\u53\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 \u50\u48\u48\u49\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u51\u55\u45\u1060\u1047\u32 \u34\u1054\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1047\u1077\u1084\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u50\u48\u48\u49\u44\u32 N\u32 \u52\u52\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u52\u56\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u51\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u49\u51\u52\u41\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=368867#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u52\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u57\u49\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1043\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u50\u48\u48\u53\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u55\u59\u32 \u50\u48\u48\u54\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u55\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u52\u57\u56\u59\u32 \u50\u48\u48\u57\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u54\u52\u49\u57\u44\u32 \u54\u52\u50\u55\u59\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u49\u51\u44\u32 \u1089\u1090\u46\u32 \u49\u54\u56\u56\u59\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u53\u57\u52\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u53\u56\u55\u59\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u54\u49\u52\u44\u32 \u55\u54\u49\u53\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u55\u54\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u51\u55\u55\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u57\u44\u32 \u51\u56\u59\u32 N\u32 \u49\u48\u44\u32 \u1089\u1090\u46\u32 \u49\u52\u49\u56\u59\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u55\u54\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u50\u50\u59\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u56\u57\u48\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u48\u53\u44\u32 \u52\u51\u48\u54\u59\u32 \u50\u48\u49\u55\u44\u32 N\u32 \u50\u53\u44\u32 \u1089\u1090\u46\u32 \u51\u53\u57\u51\u44\u32 \u51\u53\u57\u53\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u51\u57\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u52\u52\u50\u59\u32 \u50\u48\u50\u48\u44\u32 N\u32 \u50\u52\u44\u32 \u1089\u1090\u46\u32 \u51\u55\u52\u48\u59\u32 \u50\u48\u50\u49\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u55\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=368867#l868"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u32 \u51\u46\u51}}\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 \u50\u46\u49\u32 \u45\u32 \u50\u46\u51\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u50\u46\u49\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1073\u1099\u1083\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1099\u32 \u1074\u32 \u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1080\u1093\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1043\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=242817#l0"}{\fldrslt\ul \u1082\u1086\u1076\u1077\u1082\u1089\u1086\u1084}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u40\u1074\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1086\u1074\u1072\u1074\u1096\u1077\u1081\u32 \u1076\u1086\u32 \u52\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u54\u32 \u1075\u1086\u1076\u1072\u41\u44\u32 \u1091\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1086\u32 \u49\u32 \u1089\u1077\u1085\u1090\u1103\u1073\u1088\u1103\u32 \u50\u48\u49\u55\u32 \u1075\u1086\u1076\u1072\u32 \u1073\u1099\u1083\u1072\u32 \u1086\u1090\u1086\u1079\u1074\u1072\u1085\u1072\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1080\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u44\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1089\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\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=410560#l3561"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u53\u53\u46\u49\u54\u45\u49}}\u32 \u1043\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u40\u1074\u1099\u1087\u1080\u1089\u1082\u1080\u32 \u1087\u1086\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1084\u1091\u32 \u1089\u1095\u1077\u1090\u1091\u41\u44\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u44\u32 \u1089\u32 \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1085\u1082\u1091\u1088\u1089\u1085\u1086\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1086\u1088\u1086\u1074\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1086\u1089\u1090\u1072\u1090\u1082\u1072\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1085\u1072\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1084\u32 \u1089\u1095\u1077\u1090\u1077\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53
\b0\par\pard\sa150\fs24\qj \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=408568#l3892"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u55\u49\u46\u49\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\u51\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u49\u56\u45\u1060\u1047\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1076\u1074\u1080\u1078\u1080\u1084\u1086\u1089\u1090\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u50\u48\u49\u53\u44\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u52\u52\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u51\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u49\u51\u53\u41\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u1044\u1086\u32 \u49\u32 \u1089\u1077\u1085\u1090\u1103\u1073\u1088\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u1044\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54
\b0\par\pard\sa150\fs24\qj \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=397053#l162"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49\u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\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\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u55\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u51\u53\u45\u1060\u1047\u32 \u34\u1054\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\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1072\u1101\u1088\u1086\u1076\u1088\u1086\u1084\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1080\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1079\u1072\u1097\u1080\u1090\u1085\u1086\u1081\u32 \u1079\u1086\u1085\u1099\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u50\u48\u49\u55\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u57\u51\u50\u59\u32 \u50\u48\u50\u49\u44\u32 N\u32 \u50\u52\u44\u32 \u1089\u1090\u46\u32 \u52\u50\u48\u57\u41\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\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\u44\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u1054\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u55
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395274#l1046"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u50\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 \u51\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u49\u56\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u51\u52\u50\u45\u1060\u1047\u32 \u34\u1054\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1043\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\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\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u50\u48\u49\u56\u44\u32 N\u32 \u51\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u49\u51\u53\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u55\u55\u55\u51\u59\u32 \u50\u48\u50\u49\u44\u32 N\u32 \u50\u52\u44\u32 \u1089\u1090\u46\u32 \u52\u50\u48\u57\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1087\u1077\u1088\u1074\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395274#l782"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u56}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u56\u32 \u1075\u1086\u1076\u1072\u34\u44\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u59
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\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395274#l1185"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49\u50}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u44\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1079\u1086\u1085\u1072\u1093\u32 \u1074\u32 \u1045\u1076\u1080\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1085\u1077\u1076\u1074\u1080\u1078\u1080\u1084\u1086\u1089\u1090\u1080\u34\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100\u44\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u32 \u34\u1076\u1083\u1103\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1079\u1086\u1085\u1077\u32 \u1089\u32 \u1086\u1089\u1086\u1073\u1099\u1084\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u34\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u1083\u1080\u1073\u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1079\u1086\u1085\u1077\u34\u44\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u56\u32 \u1075\u1086\u1076\u1072\u34\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395274#l1187"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49\u51}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u44\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u52\u32 \u1075\u1086\u1076\u1072\u34\u59
\b0\i0\par\pard\sa150\qj \u54\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395274#l1060"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49\u52}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u44\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u56\u32 \u1075\u1086\u1076\u1072\u34\u59
\b0\i0\par\pard\sa150\qj \u55\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=395274#l793"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49\u53}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u34\u59
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u56
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=367432#l20"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u52}}\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\u53\u52\u45\u1060\u1047\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 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1084\u1086\u1076\u1077\u1088\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1088\u1072\u1089\u1096\u1080\u1088\u1077\u1085\u1080\u1103\u32 \u1084\u1072\u1075\u1080\u1089\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\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\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\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 \u50\u48\u50\u48\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u53\u48\u49\u51\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=367432#l25"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u53\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u34\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100\u44\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u34\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u56\u46\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u56\u46\u49\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\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\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1089\u1077\u1088\u1074\u1080\u1090\u1091\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1089\u1077\u1088\u1074\u1080\u1090\u1091\u1090\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1079\u1077\u1084\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1072\u44\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1074\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 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1079\u1072\u1089\u1090\u1088\u1086\u1081\u1097\u1080\u1082\u1086\u1084\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1077\u1084\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1070\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u44\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\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=368867#l898"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49\u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u46\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 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u52\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u57\u49\u45\u1060\u1047\u32 \u34\u1054\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1043\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\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 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1079\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1095\u1083\u1077\u1085\u1072\u1084\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1085\u1080\u32 \u1103\u1074\u1083\u1103\u1083\u1080\u1089\u1100\u44\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1089\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 \u1087\u1086\u1076\u1072\u1090\u1100\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1053\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1095\u1083\u1077\u1085\u1086\u1084\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1103\u1074\u1083\u1103\u1083\u1072\u1089\u1100\u32 \u1090\u1072\u1082\u1072\u1103\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u44\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1080\u32 \u1074\u1079\u1085\u1086\u1089\u1086\u1074\u32 \u1074\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1092\u1086\u1085\u1076\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u46\u32 \u1042\u32 \u1101\u1090\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1053\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1086\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\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 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1074\u1079\u1085\u1086\u1089\u1099\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1083\u1080\u1094\u1091\u44\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1102\u44\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1084\u1080\u32 \u1074\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1092\u1086\u1085\u1076\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\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\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=368867#l898"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u46\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 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u52\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u57\u49\u45\u1060\u1047\u32 \u34\u1054\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1043\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 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