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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1091\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1094\u1077\u1083\u1100\u1102\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1088\u1072\u1074\u1085\u1099\u1093\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1093,\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093,\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076,\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=2672#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1086\u1073\u1097\u1077\u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1084\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1084\u1077\u1088\u1099\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\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\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l758"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 I.\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 1.\u32 \u1055\u1086\u1085\u1103\u1090\u1080\u1077\u32 "\u1080\u1085\u1074\u1072\u1083\u1080\u1076",\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u32 -\u32 \u1083\u1080\u1094\u1086,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1089\u1086\u32 \u1089\u1090\u1086\u1081\u1082\u1080\u1084\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u1084\u1080\u32 \u1090\u1088\u1072\u1074\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1077\u1092\u1077\u1082\u1090\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u1074\u1086\u1076\u1103\u1097\u1077\u1077\u32 \u1082\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1102\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1074\u1099\u1079\u1099\u1074\u1072\u1102\u1097\u1077\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099.
\b0\i0\par\pard\sa150\qj \u1054\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 -\u32 \u1087\u1086\u1083\u1085\u1072\u1103\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1072\u1103\u32 \u1091\u1090\u1088\u1072\u1090\u1072\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077,\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1074\u1080\u1075\u1072\u1090\u1100\u1089\u1103,\u32 \u1086\u1088\u1080\u1077\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u1089\u1103,\u32 \u1086\u1073\u1097\u1072\u1090\u1100\u1089\u1103,\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1089\u1074\u1086\u1077\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077,\u32 \u1086\u1073\u1091\u1095\u1072\u1090\u1100\u1089\u1103\u32 \u1080\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1090\u1100\u1089\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1076\u1086\u32 18\u32 \u1083\u1077\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1103\u32 "\u1088\u1077\u1073\u1077\u1085\u1086\u1082-\u1080\u1085\u1074\u1072\u1083\u1080\u1076".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=33284#l1"}{\fldrslt\ul \u1086\u1090\u32 17.07.99\u32 N\u32 172-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l295"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1084\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l758"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 2.\u32 \u1055\u1086\u1085\u1103\u1090\u1080\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 -\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093,\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1080\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1077\u1085\u1080\u1103,\u32 \u1079\u1072\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 (\u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080)\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1080\u1084\u32 \u1088\u1072\u1074\u1085\u1099\u1093\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1074\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l758"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 -\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1084\u1077\u1088,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1072\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1072\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l758"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 3.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \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 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 (\u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u1084)\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072,\u32 \u1095\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1090\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 (\u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1103).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 3.1.\u32 \u1053\u1077\u1076\u1086\u1087\u1091\u1089\u1090\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1076\u1080\u1089\u1082\u1088\u1080\u1084\u1080\u1085\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1091\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l295"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1080\u1089\u1082\u1088\u1080\u1084\u1080\u1085\u1072\u1094\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1091\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080.\u32 \u1044\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1087\u1086\u1076\u32 \u1076\u1080\u1089\u1082\u1088\u1080\u1084\u1080\u1085\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1091\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1080\u1077,\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1094\u1077\u1083\u1100\u1102\u32 \u1083\u1080\u1073\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1084\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1084\u1072\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1088\u1080\u1094\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1103,\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1088\u1072\u1074\u1085\u1077\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1074\u1089\u1077\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081,\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081,\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1081,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1083\u1102\u1073\u1086\u1081\u32 \u1080\u1085\u1086\u1081\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 4.\u32 \u1050\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1050\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1077\u1076\u1080\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1084\u1080\u1085\u1080\u1084\u1091\u1084\u1072\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099);\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 (\u1085\u1072\u1076\u1079\u1086\u1088)\u32 \u1079\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=294912#l3"}{\fldrslt\ul \u1086\u1090\u32 07.06.2017\u32 N\u32 116-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3)\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 (\u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1081)\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l295"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1077\u1074,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1084;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\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 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1090\u1080\u1082\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304080#l26"}{\fldrslt\ul \u1086\u1090\u32 19.07.2011\u32 N\u32 248-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66410#l90"}{\fldrslt\ul \u1086\u1090\u32 10.01.2003\u32 N\u32 15-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l295"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
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\b0\i0\par\pard\sa150\qj 21)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1086\u1089\u1085\u1072\u1097\u1077\u1085\u1080\u1102\u32 (\u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1102)\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081\u32 \u1080\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=215142#l3"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 168-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 22)\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1072\u32 \u1076\u1086\u1082\u1083\u1072\u1076\u1086\u1074\u32 \u1086\u32 \u1084\u1077\u1088\u1072\u1093,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1050\u1086\u1085\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l295"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj 23)\u32 \u1080\u1085\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l295"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 5.\u32 \u1059\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=89702#l302"}{\fldrslt\ul \u1086\u1090\u32 31.12.2005\u32 N\u32 199-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u1086\u1074\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086-\u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1088\u1072\u1074\u1085\u1099\u1093\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1086,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1084\u1077\u1085\u1072\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1080\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1090\u1080\u1084\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090\u32 \u1076\u1083\u1103\u32 \u1080\u1093\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l295"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077\u32 \u1082\u1072\u1076\u1088\u1086\u1074\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1086\u1087\u1099\u1090\u1085\u1086-\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1090\u1086\u1088\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 5.1.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l198"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\par\pard\sa150\fs24\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u32 \u1076\u1077\u1090\u1103\u1093-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1093,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1075\u1088\u1091\u1087\u1087\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1073\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1103\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1080\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072,\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u1093,\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1091\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1072\u1093\u32 \u1080\u32 \u1086\u1073\u32 \u1080\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1080\u32 \u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=294617#l1"}{\fldrslt\ul \u1086\u1090\u32 01.06.2017\u32 N\u32 104-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1055\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1092\u1086\u1085\u1076\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1060\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\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 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1083\u1080\u1094\u1077,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1084:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 (\u1087\u1088\u1080\u32 \u1077\u1075\u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1086\u1083;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1076\u1072\u1090\u1072\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1090\u1074\u1077;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1072\u1089\u1087\u1086\u1088\u1090\u1072\u32 (\u1080\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100);
\b0\i0\par\pard\sa150\qj 7)\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 (\u1076\u1083\u1103\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1085\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1093\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 14\u32 \u1083\u1077\u1090);
\b0\i0\par\pard\sa150\qj 8)\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 (\u1084\u1077\u1089\u1090\u1072\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103,\u32 \u1092\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1103);
\b0\i0\par\pard\sa150\qj 9)\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1077\u1074\u1086\u1075\u1086\u32 \u1089\u1095\u1077\u1090\u1072\u32 (\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080),\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1081\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u32 (\u1087\u1077\u1088\u1089\u1086\u1085\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084)\u32 \u1091\u1095\u1077\u1090\u1077\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080:\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1075\u1086\u1076\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1074\u1077\u1076\u1077\u1085\u1080\u1103),\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1103\u32 (\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080);
\b0\i0\par\pard\sa150\qj 11)\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1077\u1084\u1072\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1100\u32 (\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080);
\b0\i0\par\pard\sa150\qj 12)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 (\u1075\u1088\u1091\u1087\u1087\u1072,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072,\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1085\u1072\u1103\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072,\u32 \u1076\u1072\u1090\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1088\u1086\u1082,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1100,\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099);
\b0\i0\par\pard\sa150\qj 13)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1084\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u32 (\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080);
\b0\i0\par\pard\sa150\qj 14)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1093\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1086\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1093\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1091\u1087\u1080\u1083\u1072\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1089\u1095\u1072\u1089\u1090\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u32 \u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u1093,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1086\u1073\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1093\u32 \u1080\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084;
\b0\i0\par\pard\sa150\qj 15)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1090\u1077\u1074\u1082\u1072\u1093\u32 \u1085\u1072\u32 \u1089\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1085\u1072\u1073\u1086\u1088\u1072\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075;
\b0\i0\par\pard\sa150\qj 16)\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1080\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081,\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u32 \u1080\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1081,\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 17)\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1099\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1078\u32 \u1076\u1083\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1099\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090\u1072\u1093\u32 \u1089\u32 \u1086\u1089\u1086\u1073\u1099\u1084\u1080\u32 (\u1090\u1103\u1078\u1077\u1083\u1099\u1084\u1080\u32 \u1080\u32 \u1074\u1088\u1077\u1076\u1085\u1099\u1084\u1080)\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1080\u32 \u1074\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u1093\u32 \u1050\u1088\u1072\u1081\u1085\u1077\u1075\u1086\u32 \u1057\u1077\u1074\u1077\u1088\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1085\u1080\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1103\u1093,\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1099,\u32 \u1079\u1072\u1089\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1078;
\b0\i0\par\pard\sa150\qj 18)\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1077\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 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1077\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 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1060\u1086\u1085\u1076\u1086\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1055\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1092\u1086\u1085\u1076\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\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1091\u1089\u1080\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=282848#l0"}{\fldrslt\ul \u1086\u1090\u32 6\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 2011\u32 \u1075\u1086\u1076\u1072\u32 N\u32 63-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080".\u32 \u1054\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=315555#l0"}{\fldrslt\ul \u1086\u1090\u32 27\u32 \u1080\u1102\u1083\u1103\u32 2006\u32 \u1075\u1086\u1076\u1072\u32 N\u32 152-\u1060\u1047}}\u32 "\u1054\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093".
\b0\i0\par\pard\sa150\qj \u1060\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077,\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 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1085\u1077\u1084\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1101\u1090\u1086\u1090\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1086\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1045\u1076\u1080\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103.\u32 \u1056\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1045\u1076\u1080\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305534#l0"}{\fldrslt\ul \u1086\u1090\u32 17\u32 \u1080\u1102\u1083\u1103\u32 1999\u32 \u1075\u1086\u1076\u1072\u32 N\u32 178-\u1060\u1047}}\u32 "\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=309323#l20"}{\fldrslt\ul \u1086\u1090\u32 07.03.2018\u32 N\u32 56-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 6.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102,\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1096\u1077\u1075\u1086\u32 \u1082\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj \u1047\u1072\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1096\u1077\u1075\u1086\u32 \u1082\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1083\u1080\u1094\u1072,\u32 \u1074\u1080\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1074\u32 \u1101\u1090\u1086\u1084,\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1091\u1102,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1091\u1102,\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1080\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1091\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 II.\u32 \u1052\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 7.\u32 \u1055\u1086\u1085\u1103\u1090\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099
\b0\par\pard\sa150\fs24\qj \u1052\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 -\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1084\u32 \u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u1077\u1084\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1074\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1102,\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u1099\u1079\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1090\u1086\u1081\u1082\u1080\u1084\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l208"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj \u1052\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1085\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1082\u1083\u1080\u1085\u1080\u1082\u1086-\u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093,\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086-\u1073\u1099\u1090\u1086\u1074\u1099\u1093,\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u32 -\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1093,\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u1077\u1084\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1077\u1074,\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304175#l120"}{\fldrslt\ul \u1086\u1090\u32 23.07.2008\u32 N\u32 160-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l208"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 8.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l761"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\qj \u1052\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\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 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304255#l22"}{\fldrslt\ul \u1086\u1090\u32 05.12.2017\u32 N\u32 392-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l761"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj \u1053\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1102\u1090\u1089\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66555#l2"}{\fldrslt\ul \u1086\u1090\u32 23.10.2003\u32 N\u32 132-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l761"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 8.1.\u32 \u1053\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1072\u1103\u32 \u1086\u1094\u1077\u1085\u1082\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304255#l29"}{\fldrslt\ul \u1086\u1090\u32 05.12.2017\u32 N\u32 392-\u1060\u1047}})
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\u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080.\u32 \u1063\u1080\u1089\u1083\u1086\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1074\u1077\u1090\u1072\u32 \u1087\u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1087\u1103\u1090\u1100\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082.\u32 \u1063\u1083\u1077\u1085\u1099\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1074\u1077\u1090\u1072\u32 \u1087\u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 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\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090".
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1089\u1086\u1074\u1077\u1090\u1077\u32 \u1087\u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1053\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1072\u1103\u32 \u1086\u1094\u1077\u1085\u1082\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1089\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1085\u1077\u32 \u1095\u1072\u1097\u1077\u32 \u1095\u1077\u1084\u32 \u1086\u1076\u1080\u1085\u32 \u1088\u1072\u1079\u32 \u1074\u32 \u1075\u1086\u1076\u32 \u1080\u32 \u1085\u1077\u32 \u1088\u1077\u1078\u1077\u32 \u1095\u1077\u1084\u32 \u1086\u1076\u1080\u1085\u32 \u1088\u1072\u1079\u32 \u1074\u32 \u1090\u1088\u1080\u32 \u1075\u1086\u1076\u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1090\u1086\u1075\u1086\u32 \u1078\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1089\u1086\u1074\u1077\u1090\u32 \u1087\u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099,\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1072\u1103\u32 \u1086\u1094\u1077\u1085\u1082\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1079\u1072\u1082\u1091\u1087\u1082\u1077\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1086\u1074,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1093\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 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1073\u1086\u1088\u32 \u1080\u32 \u1086\u1073\u1086\u1073\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088);
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1091\u1102\u32 \u1086\u1094\u1077\u1085\u1082\u1091\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u32 \u1080\u32 \u1086\u1073\u1086\u1073\u1097\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\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 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1072\u1082\u1091\u1087\u1086\u1082\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074,\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1085\u1091\u1078\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1086\u1074\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072,\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u32 \u1089\u1073\u1086\u1088\u32 \u1080\u32 \u1086\u1073\u1086\u1073\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1091\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081,\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1084\u1091\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1100\u1102\u32 (\u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1072\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1085\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1072\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090").
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1072\u1103\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u1084\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1089\u1103\u1094\u1072\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1077\u1077\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1080\u1084\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1102\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 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1080\u32 \u1086\u1094\u1077\u1085\u1082\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1093\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090".\u32 \u1057\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1077\u1076\u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1077\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090"\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \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.
\b0\i0\par\pard\sa150\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1072\u1081\u1090\u1072\u1093\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090"\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u1099\u1088\u1072\u1078\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1085\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099.
\b0\i0\par\pard\sa150\qj \u1056\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1077\u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074,\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1093\u1086\u1076\u1077\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084.\u32 \u1042\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093\u32 \u1089\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1085\u1072\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074,\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1093\u1086\u1076\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080.
\b0\i0\par\pard\sa150\qj \u1056\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1086\u1094\u1077\u1085\u1082\u1077\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1050\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 III.\u32 \u1056\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l208"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 9.\u32 \u1055\u1086\u1085\u1103\u1090\u1080\u1077\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66555#l7"}{\fldrslt\ul \u1086\u1090\u32 23.10.2003\u32 N\u32 132-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l208"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
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\b0\i0\par\pard\sa150\qj \u1056\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1103,\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084,\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u1080\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100)\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l212"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 10.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1091\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l761"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1091\u1077\u1090\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1077\u1084\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1091\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.
\b0\i0\par\pard\sa150\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1091,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 11.\u32 \u1048\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l212"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
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\b0\i0\par\pard\sa150\qj \u1058\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l765"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 -\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l765"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1091\u1093\u1086\u1076\u1072;
\b0\i0\par\pard\sa150\qj \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1088\u1080\u1077\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1086\u1073\u1072\u1082-\u1087\u1088\u1086\u1074\u1086\u1076\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1084\u32 \u1089\u1085\u1072\u1088\u1103\u1078\u1077\u1085\u1080\u1103),\u32 \u1086\u1073\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1084\u1077\u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081;
\b0\i0\par\pard\sa150\qj \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103,\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1083\u1080\u1090\u1077\u1088\u1072\u1090\u1091\u1088\u1091\u32 \u1076\u1083\u1103\u32 \u1089\u1083\u1077\u1087\u1099\u1093)\u32 \u1080\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102;
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1086\u1090\u1077\u1079\u1085\u1099\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1087\u1088\u1086\u1090\u1077\u1079\u1085\u1086-\u1086\u1088\u1090\u1086\u1087\u1077\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103,\u32 \u1086\u1088\u1090\u1086\u1087\u1077\u1076\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1086\u1073\u1091\u1074\u1100\u32 \u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1086\u1076\u1077\u1078\u1076\u1091,\u32 \u1075\u1083\u1072\u1079\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1090\u1077\u1079\u1099\u32 \u1080\u32 \u1089\u1083\u1091\u1093\u1086\u1074\u1099\u1077\u32 \u1072\u1087\u1087\u1072\u1088\u1072\u1090\u1099);
\b0\i0\par\pard\sa150\qj \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1090\u1088\u1077\u1085\u1072\u1078\u1077\u1088\u1085\u1086\u1077\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1086\u1077\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1081\u32 \u1080\u1085\u1074\u1077\u1085\u1090\u1072\u1088\u1100;
\b0\i0\par\pard\sa150\qj \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 (\u1082\u1088\u1077\u1089\u1083\u1072-\u1082\u1086\u1083\u1103\u1089\u1082\u1080).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=168905#l22"}{\fldrslt\ul \u1086\u1090\u32 09.12.2010\u32 N\u32 351-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l765"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1089\u1090\u1086\u1081\u1082\u1080\u1093\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u1084\u1080\u32 \u1090\u1088\u1072\u1074\u1084\u32 \u1080\u32 \u1076\u1077\u1092\u1077\u1082\u1090\u1072\u1084\u1080.
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\b0\i0\par\pard\sa150\qj \u1045\u1078\u1077\u1075\u1086\u1076\u1085\u1072\u1103\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1073\u1072\u1082-\u1087\u1088\u1086\u1074\u1086\u1076\u1085\u1080\u1082\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 17\u32 420\u32 \u1088\u1091\u1073\u1083\u1077\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190636#l0"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 355-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1056\u1072\u1079\u1084\u1077\u1088\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1086\u1081\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1073\u1072\u1082-\u1087\u1088\u1086\u1074\u1086\u1076\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1080\u1085\u1076\u1077\u1082\u1089\u1072\u1094\u1080\u1080\u32 \u1086\u1076\u1080\u1085\u32 \u1088\u1072\u1079\u32 \u1074\u32 \u1075\u1086\u1076\u32 \u1089\u32 1\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 \u1090\u1077\u1082\u1091\u1097\u1077\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1080\u1085\u1076\u1077\u1082\u1089\u1072\u32 \u1088\u1086\u1089\u1090\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1085\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1099\u1076\u1091\u1097\u1080\u1081\u32 \u1075\u1086\u1076.\u32 \u1050\u1086\u1101\u1092\u1092\u1080\u1094\u1080\u1077\u1085\u1090\u32 \u1080\u1085\u1076\u1077\u1082\u1089\u1072\u1094\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285768#l47"}{\fldrslt\ul \u1086\u1090\u32 19.12.2016\u32 N\u32 444-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1099\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1086\u1081\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1073\u1072\u1082-\u1087\u1088\u1086\u1074\u1086\u1076\u1085\u1080\u1082\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190636#l0"}{\fldrslt\ul \u1086\u1090\u32 30.11.2011\u32 N\u32 355-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 12.\u32 -\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l765"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 IV.\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 13.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084
\b0\par\pard\sa150\fs24\qj \u1054\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\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 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l765"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj 2-3.\u32 \u1063\u1072\u1089\u1090\u1080\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l765"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080
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\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.1.\u32 \u1059\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1092\u1072\u1082\u1089\u1080\u1084\u1080\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1088\u1091\u1095\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235465#l4"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 267-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091,\u32 \u1074\u1099\u1076\u1072\u1095\u1077,\u32 \u1088\u1072\u1079\u1084\u1077\u1085\u1091,\u32 \u1086\u1073\u1084\u1077\u1085\u1091\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1089\u1103\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 \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 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080)\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091,\u32 \u1074\u1099\u1076\u1072\u1095\u1077\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1100\u32 \u1087\u1088\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1080\u32 \u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1092\u1072\u1082\u1089\u1080\u1084\u1080\u1083\u1100\u1085\u1086\u1077\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1088\u1091\u1095\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080,\u32 \u1087\u1088\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1086\u1077\u32 \u1089\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u1102\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1084\u1077\u1093\u1072\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091,\u32 \u1074\u1099\u1076\u1072\u1095\u1077,\u32 \u1088\u1072\u1079\u1084\u1077\u1085\u1091,\u32 \u1086\u1073\u1084\u1077\u1085\u1091\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091,\u32 \u1074\u1099\u1076\u1072\u1095\u1077\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090,\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1080\u1081\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1085\u1086\u1090\u1072\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1086\u1073\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1090\u1086\u1078\u1076\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1088\u1091\u1095\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1092\u1072\u1082\u1089\u1080\u1084\u1080\u1083\u1100\u1085\u1099\u1084\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1088\u1091\u1095\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080,\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1077\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1085\u1086\u1090\u1072\u1088\u1080\u1072\u1090\u1077;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1089\u1087\u1088\u1072\u1074\u1082\u1091,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1091\u1102\u32 \u1092\u1072\u1082\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1091\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099,\u32 \u1087\u1086\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1081\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.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091,\u32 \u1074\u1099\u1076\u1072\u1095\u1077,\u32 \u1088\u1072\u1079\u1084\u1077\u1085\u1091,\u32 \u1086\u1073\u1084\u1077\u1085\u1091\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091,\u32 \u1074\u1099\u1076\u1072\u1095\u1077\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1084\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081,\u32 \u1076\u1086\u1074\u1086\u1076\u1103\u1090\u32 \u1076\u1086\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1092\u1072\u1082\u1089\u1080\u1084\u1080\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1088\u1091\u1095\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1091\u1084\u1084\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1062\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1073\u1072\u1085\u1082\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 15.\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1082\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l217"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\par\pard\sa150\fs24\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 (\u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081),\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1097\u1080\u1093\u32 \u1082\u1088\u1077\u1089\u1083\u1072-\u1082\u1086\u1083\u1103\u1089\u1082\u1080\u32 \u1080\u32 \u1089\u1086\u1073\u1072\u1082-\u1087\u1088\u1086\u1074\u1086\u1076\u1085\u1080\u1082\u1086\u1074):
\b0\i0\par\pard\sa150\qj 1)\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 (\u1078\u1080\u1083\u1099\u1084,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1076\u1072\u1085\u1080\u1103\u1084,\u32 \u1089\u1090\u1088\u1086\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u32 \u1089\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u1084,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1090\u1077,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1099\u32 \u1092\u1080\u1079\u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086-\u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080),\u32 \u1082\u32 \u1084\u1077\u1089\u1090\u1072\u1084\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1080\u32 \u1082\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1078\u1077\u1083\u1077\u1079\u1085\u1086\u1076\u1086\u1088\u1086\u1078\u1085\u1099\u1084,\u32 \u1074\u1086\u1079\u1076\u1091\u1096\u1085\u1099\u1084,\u32 \u1074\u1086\u1076\u1085\u1099\u1084\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1086\u1084,\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1100\u1085\u1099\u1084\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1086\u1084\u32 \u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1084\u32 \u1085\u1072\u1079\u1077\u1084\u1085\u1099\u1084\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1086\u1084\u32 \u1074\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1084,\u32 \u1087\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1085\u1086\u1084,\u32 \u1084\u1077\u1078\u1076\u1091\u1075\u1086\u1088\u1086\u1076\u1085\u1086\u1084\u32 \u1089\u1086\u1086\u1073\u1097\u1077\u1085\u1080\u1080,\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1076\u1091\u1073\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1074\u1091\u1082\u1086\u1074\u1099\u1084\u1080\u32 \u1089\u1080\u1075\u1085\u1072\u1083\u1072\u1084\u1080\u32 \u1089\u1074\u1077\u1090\u1086\u1074\u1099\u1093\u32 \u1089\u1080\u1075\u1085\u1072\u1083\u1086\u1074\u32 \u1089\u1074\u1077\u1090\u1086\u1092\u1086\u1088\u1086\u1074\u32 \u1080\u32 \u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074,\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1093\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1096\u1077\u1093\u1086\u1076\u1086\u1074\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1077\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1080);
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1099\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1099\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088,\u32 \u1074\u1093\u1086\u1076\u1072\u32 \u1074\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1099\u32 \u1080\u32 \u1074\u1099\u1093\u1086\u1076\u1072\u32 \u1080\u1079\u32 \u1085\u1080\u1093,\u32 \u1087\u1086\u1089\u1072\u1076\u1082\u1080\u32 \u1074\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1074\u1099\u1089\u1072\u1076\u1082\u1080\u32 \u1080\u1079\u32 \u1085\u1077\u1075\u1086,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1082\u1088\u1077\u1089\u1083\u1072-\u1082\u1086\u1083\u1103\u1089\u1082\u1080;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1089\u1090\u1086\u1081\u1082\u1080\u1077\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1079\u1088\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103,\u32 \u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1080\u1084\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1085\u1072\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1093\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1082\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 \u1080\u32 \u1082\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081\u32 \u1080\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1076\u1091\u1073\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1079\u1074\u1091\u1082\u1086\u1074\u1086\u1081\u32 \u1080\u32 \u1079\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u1076\u1087\u1080\u1089\u1077\u1081,\u32 \u1079\u1085\u1072\u1082\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1090\u1077\u1082\u1089\u1090\u1086\u1074\u1086\u1081\u32 \u1080\u32 \u1075\u1088\u1072\u1092\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1079\u1085\u1072\u1082\u1072\u1084\u1080,\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1088\u1077\u1083\u1100\u1077\u1092\u1085\u1086-\u1090\u1086\u1095\u1077\u1095\u1085\u1099\u1084\u32 \u1096\u1088\u1080\u1092\u1090\u1086\u1084\u32 \u1041\u1088\u1072\u1081\u1083\u1103,\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u32 \u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1095\u1080\u1082\u1072\u32 \u1080\u32 \u1090\u1080\u1092\u1083\u1086\u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1095\u1080\u1082\u1072;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u32 \u1085\u1072\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1099\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 \u1089\u1086\u1073\u1072\u1082\u1080-\u1087\u1088\u1086\u1074\u1086\u1076\u1085\u1080\u1082\u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1077\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1099\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1087\u1086\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1102,\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1074\u32 \u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1077\u1085\u1080\u1080\u32 \u1073\u1072\u1088\u1100\u1077\u1088\u1086\u1074,\u32 \u1084\u1077\u1096\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1080\u1084\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1085\u1072\u1088\u1072\u1074\u1085\u1077\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\i\b \u1063\u1072\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1074\u1072\u1103\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 15\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1074\u1103\u1079\u1080,\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088,\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 01.07.2016\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1082\u1086\u32 \u1074\u1085\u1086\u1074\u1100\u32 \u1074\u1074\u1086\u1076\u1080\u1084\u1099\u1084\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1102,\u32 \u1084\u1086\u1076\u1077\u1088\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u32 ({\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l392"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 3}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 26\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)).
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1087\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1092\u1077\u1088\u1072\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081\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 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081.
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\b0\i0\par\pard\sa150\qj \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 (\u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084),\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1074\u1086\u1082\u1079\u1072\u1083\u1086\u1074,\u32 \u1072\u1101\u1088\u1086\u1087\u1086\u1088\u1090\u1086\u1074\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1089\u1087\u1086\u1089\u1086\u1073\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj \u1052\u1077\u1089\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1075\u1072\u1088\u1072\u1078\u1072\u32 \u1080\u1083\u1080\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1080\u32 \u1076\u1083\u1103\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1077\u1088\u1077\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1074\u1085\u1077\u32 \u1086\u1095\u1077\u1088\u1077\u1076\u1080\u32 \u1074\u1073\u1083\u1080\u1079\u1080\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1075\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084.
\b0\i0\par\pard\sa150\qj \u1053\u1072\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1089\u1090\u1086\u1103\u1085\u1082\u1077\u32 (\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1077)\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1082\u1086\u1083\u1086\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 (\u1078\u1080\u1083\u1099\u1093,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 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\u1084\u1077\u1085\u1077\u1077\u32 10\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u32 (\u1085\u1086\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1089\u1090\u1072)\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1081\u32 \u1087\u1072\u1088\u1082\u1086\u1074\u1082\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 I,\u32 II\u32 \u1075\u1088\u1091\u1087\u1087,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 III\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1103\u1097\u1080\u1093\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.\u32 \u1053\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 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\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.\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1087\u1072\u1088\u1082\u1086\u1074\u1082\u1080\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305907#l0"}{\fldrslt\ul \u1086\u1090\u32 29.12.2017\u32 N\u32 477-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 15.1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 (\u1085\u1072\u1076\u1079\u1086\u1088)\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=294912#l3"}{\fldrslt\ul \u1086\u1090\u32 07.06.2017\u32 N\u32 116-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 (\u1085\u1072\u1076\u1079\u1086\u1088)\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\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 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1086\u1088\u1084\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 (\u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1072\u1074\u1080\u1072\u1094\u1080\u1080,\u32 \u1078\u1077\u1083\u1077\u1079\u1085\u1086\u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1072,\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1074\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1072,\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1072\u32 \u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1079\u1077\u1084\u1085\u1086\u1075\u1086\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1072),\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1074\u1103\u1079\u1080,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1084\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080)\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1079\u1072\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u1084,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u1084,\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u1084,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084,\u32 \u1087\u1086\u1087\u1091\u1083\u1103\u1088\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1086\u1081\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\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 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103,\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1086\u1082\u32 \u1087\u1072\u1089\u1089\u1072\u1078\u1080\u1088\u1086\u1074\u32 \u1080\u32 \u1073\u1072\u1075\u1072\u1078\u1072\u32 \u1083\u1077\u1075\u1082\u1086\u1074\u1099\u1084\u32 \u1090\u1072\u1082\u1089\u1080,\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1079\u1072\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u1084,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u1084,\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u1084,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084,\u32 \u1087\u1086\u1087\u1091\u1083\u1103\u1088\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1086\u1081\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 (\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086)\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103,\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072,\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1074\u1080\u1076\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072),\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\u1099\u1084:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 -\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;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 -\u32 \u1074\u1099\u1089\u1096\u1080\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\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\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\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.
\b0\i0\par\pard\sa150\qj \u1050\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1084,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=319726#l1"}{\fldrslt\ul \u1086\u1090\u32 26\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2008\u32 \u1075\u1086\u1076\u1072\u32 N\u32 294-\u1060\u1047}}\u32 "\u1054\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 (\u1085\u1072\u1076\u1079\u1086\u1088\u1072)\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103".
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1091\u1082\u1083\u1086\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1082\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081,\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=222072#l14"}{\fldrslt\ul \u1086\u1090\u32 08.08.2001\u32 N\u32 123-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\par\pard\sa150\fs24\qj \u1070\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1079\u1072\u32 \u1091\u1082\u1083\u1086\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086\u1081,\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1083\u1103\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1078\u1077\u1083\u1077\u1079\u1085\u1086\u1076\u1086\u1088\u1086\u1078\u1085\u1099\u1084,\u32 \u1074\u1086\u1079\u1076\u1091\u1096\u1085\u1099\u1084,\u32 \u1074\u1086\u1076\u1085\u1099\u1084,\u32 \u1084\u1077\u1078\u1076\u1091\u1075\u1086\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1100\u1085\u1099\u1084\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1086\u1084\u32 \u1080\u32 \u1074\u1089\u1077\u1084\u1080\u32 \u1074\u1080\u1076\u1072\u1084\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1088\u1080\u1075\u1086\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1072\u1089\u1089\u1072\u1078\u1080\u1088\u1089\u1082\u1086\u1075\u1086\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1072,\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\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.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=221994#l0"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 312-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 17.\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1078\u1080\u1083\u1100\u1077\u1084\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=88314#l123"}{\fldrslt\ul \u1086\u1090\u32 29.12.2004\u32 N\u32 199-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\par\pard\sa150\fs24\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 \u1080\u32 \u1089\u1077\u1084\u1100\u1080,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1080\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1091\u1095\u1077\u1090\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1078\u1080\u1083\u1099\u1084\u1080\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\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 \u1078\u1080\u1083\u1100\u1077\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1089\u1077\u1084\u1077\u1081,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1080\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081,\u32 \u1074\u1089\u1090\u1072\u1074\u1096\u1080\u1093\u32 \u1085\u1072\u32 \u1091\u1095\u1077\u1090\u32 \u1076\u1086\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2005\u32 \u1075\u1086\u1076\u1072,\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 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l1136"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 28.2}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 \u1080\u32 \u1089\u1077\u1084\u1100\u1080,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1080\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081,\u32 \u1074\u1089\u1090\u1072\u1074\u1096\u1080\u1077\u32 \u1085\u1072\u32 \u1091\u1095\u1077\u1090\u32 \u1087\u1086\u1089\u1083\u1077\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2005\u32 \u1075\u1086\u1076\u1072,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1078\u1080\u1083\u1099\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\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.
\b0\i0\par\pard\sa150\qj \u1054\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 (\u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100)\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1074\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1080\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081,\u32 \u1074\u1089\u1090\u1072\u1074\u1096\u1080\u1084\u32 \u1085\u1072\u32 \u1091\u1095\u1077\u1090\u32 \u1076\u1086\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2005\u32 \u1075\u1086\u1076\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1046\u1080\u1083\u1099\u1077\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084,\u32 \u1089\u1077\u1084\u1100\u1103\u1084,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1079\u1072\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u1085\u1080\u1084\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074.
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\b0\i0\par\pard\sa150\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 I\u32 \u1080\u32 II\u32 \u1075\u1088\u1091\u1087\u1087,\u32 \u1076\u1077\u1090\u1103\u1084-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1103\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1091\u1087\u1083\u1072\u1090\u1091\u32 \u1074\u1079\u1085\u1086\u1089\u1072\u32 \u1085\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1084\u1085\u1086\u1075\u1086\u1082\u1074\u1072\u1088\u1090\u1080\u1088\u1085\u1086\u1084\u32 \u1076\u1086\u1084\u1077,\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 50\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1085\u1086\u1089\u1072,\u32 \u1088\u1072\u1089\u1089\u1095\u1080\u1090\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1084\u1080\u1085\u1080\u1084\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1074\u1079\u1085\u1086\u1089\u1072\u32 \u1085\u1072\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u32 \u1085\u1072\u32 \u1086\u1076\u1080\u1085\u32 \u1082\u1074\u1072\u1076\u1088\u1072\u1090\u1085\u1099\u1081\u32 \u1084\u1077\u1090\u1088\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1087\u1083\u1086\u1097\u1072\u1076\u1080\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1084\u1077\u1089\u1103\u1094,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\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 \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 \u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1087\u1083\u1086\u1097\u1072\u1076\u1080\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1072\u32 \u1089\u1091\u1073\u1089\u1080\u1076\u1080\u1081\u32 \u1085\u1072\u32 \u1086\u1087\u1083\u1072\u1090\u1091\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=265105#l3"}{\fldrslt\ul \u1086\u1090\u32 29.12.2015\u32 N\u32 399-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1080\u32 \u1089\u1077\u1084\u1100\u1103\u1084,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1074\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1074\u1086\u1086\u1095\u1077\u1088\u1077\u1076\u1085\u1086\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1077\u1084\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1089\u1086\u1073\u1085\u1086\u1075\u1086\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1089\u1072\u1076\u1086\u1074\u1086\u1076\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=318895#l146"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 217-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 18.\u32 -\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l1410"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 185-\u1060\u1047}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 19.\u32 \u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l1410"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 185-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1091\u1077\u1090\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1072\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1085\u1072:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1085\u1072\u1088\u1072\u1074\u1085\u1077\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080,\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1086.
\b0\i0\par\pard\sa150\qj \u1054\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086,\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086,\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj \u1054\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\qj \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1090\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1086-\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1091\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1100\u1084\u1080-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1080\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1099\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1086\u1088\u1075\u1072\u1085\u1099,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091.\u32 \u1054\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1077\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1076\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\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.
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\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 \u1056\u1072\u1079\u1084\u1077\u1088\u1099\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1090\u1088\u1072\u1090\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 (\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081)\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1101\u1090\u1080\u32 \u1094\u1077\u1083\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 20.\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1102\u32 \u1080\u1093\u32 \u1082\u1086\u1085\u1082\u1091\u1088\u1077\u1085\u1090\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1088\u1099\u1085\u1082\u1077\u32 \u1090\u1088\u1091\u1076\u1072:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l2231"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
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\b0\i0\par\pard\sa150\qj 3)\u32 \u1088\u1077\u1079\u1077\u1088\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1103\u1084,\u32 \u1085\u1072\u1080\u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;
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\b0\i0\par\pard\sa150\qj 5)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1085\u1086\u1074\u1099\u1084\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1103\u1084.
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 21.\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1074\u1086\u1090\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=215135#l0"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 183-\u1060\u1047}})
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\u1080\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1086\u1089\u1085\u1072\u1097\u1077\u1085\u1080\u1102\u32 (\u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1102)\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1084\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,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=215142#l3"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 168-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1052\u1080\u1085\u1080\u1084\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1103\u1090\u1080\u1103,\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1074\u1086\u1090\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\qj 3-4.\u32 \u1063\u1072\u1089\u1090\u1080\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l2231"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 23.\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084,\u32 \u1079\u1072\u1085\u1103\u1090\u1099\u1084\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 (\u1086\u1087\u1083\u1072\u1090\u1072\u32 \u1090\u1088\u1091\u1076\u1072,\u32 \u1088\u1077\u1078\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1086\u1090\u1076\u1099\u1093\u1072,\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1090\u1087\u1091\u1089\u1082\u1086\u1074\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077),\u32 \u1091\u1093\u1091\u1076\u1096\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1089\u1088\u1072\u1074\u1085\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj \u1044\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1075\u1088\u1091\u1087\u1087\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1082\u1088\u1072\u1097\u1077\u1085\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 35\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1074\u32 \u1085\u1077\u1076\u1077\u1083\u1102\u32 \u1089\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1088\u1091\u1076\u1072.
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1082\u32 \u1089\u1074\u1077\u1088\u1093\u1091\u1088\u1086\u1095\u1085\u1099\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1084,\u32 \u1088\u1072\u1073\u1086\u1090\u1077\u32 \u1074\u32 \u1074\u1099\u1093\u1086\u1076\u1085\u1099\u1077\u32 \u1076\u1085\u1080\u32 \u1080\u32 \u1085\u1086\u1095\u1085\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1089\u32 \u1080\u1093\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1085\u1077\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1077\u1085\u1099\u32 \u1080\u1084\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1099\u1081\u32 \u1086\u1090\u1087\u1091\u1089\u1082\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 30\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1076\u1085\u1077\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=44950#l0"}{\fldrslt\ul \u1086\u1090\u32 09.06.2001\u32 N\u32 74-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 24.\u32 \u1055\u1088\u1072\u1074\u1072,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1056\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1087\u1088\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66555#l39"}{\fldrslt\ul \u1086\u1090\u32 23.10.2003\u32 N\u32 132-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1056\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1074\u1086\u1090\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66555#l39"}{\fldrslt\ul \u1086\u1090\u32 23.10.2003\u32 N\u32 132-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1080\u1083\u1080\u32 \u1074\u1099\u1076\u1077\u1083\u1103\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1077\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1084\u1077\u1089\u1090\u1072\u1093;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=210262#l4"}{\fldrslt\ul \u1086\u1090\u32 23.02.2013\u32 N\u32 11-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1076\u1083\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1085\u1103\u1090\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=69828#l331"}{\fldrslt\ul \u1086\u1090\u32 30.12.2001\u32 N\u32 196-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1080\u32 25.\u32 -\u32 26.\u32 -\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l2231"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 27.\u32 \u1052\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1052\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1077\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1099\u32 \u1087\u1086\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 (\u1087\u1077\u1085\u1089\u1080\u1080,\u32 \u1087\u1086\u1089\u1086\u1073\u1080\u1103,\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1077\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1099\u32 \u1087\u1088\u1080\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1080\u1089\u1082\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1099\u32 \u1074\u32 \u1089\u1095\u1077\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102,\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1099),\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l780"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 28.\u32 \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086-\u1073\u1099\u1090\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086-\u1073\u1099\u1090\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l780"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283444#l18"}{\fldrslt\ul \u1086\u1090\u32 28.11.2015\u32 N\u32 358-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1072\u1087\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1083\u1103\u32 \u1072\u1073\u1086\u1085\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u32 \u1076\u1077\u1092\u1077\u1082\u1090\u1072\u1084\u1080\u32 \u1089\u1083\u1091\u1093\u1072),\u32 \u1087\u1077\u1088\u1077\u1075\u1086\u1074\u1086\u1088\u1085\u1099\u1084\u1080\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66555#l37"}{\fldrslt\ul \u1086\u1090\u32 23.10.2003\u32 N\u32 132-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l780"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1073\u1099\u1090\u1086\u1074\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1073\u1086\u1088\u1072\u1084\u1080,\u32 \u1090\u1080\u1092\u1083\u1086-,\u32 \u1089\u1091\u1088\u1076\u1086-\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1080\u1084\u32 \u1076\u1083\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66555#l37"}{\fldrslt\ul \u1086\u1090\u32 23.10.2003\u32 N\u32 132-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1056\u1077\u1084\u1086\u1085\u1090\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u1085\u1077\u32 \u1086\u1095\u1077\u1088\u1077\u1076\u1080\u32 \u1089\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1090\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1083\u1100\u1075\u1086\u1090\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=290013#l1"}{\fldrslt\ul \u1086\u1090\u32 07.03.2017\u32 N\u32 30-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1086\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1091\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=290013#l1"}{\fldrslt\ul \u1086\u1090\u32 07.03.2017\u32 N\u32 30-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 28.1.\u32 \u1045\u1078\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1072\u1103\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1072\u1103\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l780"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1048\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 \u1080\u32 \u1076\u1077\u1090\u1080-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1077\u1078\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1091\u1102\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1091\u1102\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1091\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1045\u1078\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1072\u1103\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1072\u1103\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 I\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 -\u32 2\u32 162\u32 \u1088\u1091\u1073\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 II\u32 \u1075\u1088\u1091\u1087\u1087\u1099,\u32 \u1076\u1077\u1090\u1103\u1084-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 -\u32 1\u32 544\u32 \u1088\u1091\u1073\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 III\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 -\u32 1\u32 236\u32 \u1088\u1091\u1073\u1083\u1077\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304179#l41"}{\fldrslt\ul \u1086\u1090\u32 24.07.2009\u32 N\u32 213-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1085\u1077\u32 \u1087\u1086\u32 \u1094\u1077\u1083\u1077\u1074\u1086\u1084\u1091\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1074\u1079\u1099\u1089\u1082\u1072\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj \u1050\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1074\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086-\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1092\u1077\u1088\u1077,\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 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1057\u1095\u1077\u1090\u1085\u1086\u1081\u32 \u1087\u1072\u1083\u1072\u1090\u1086\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285773#l9"}{\fldrslt\ul \u1086\u1090\u32 19.12.2016\u32 N\u32 461-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1085\u1072\u1076\u1077\u1083\u1103\u1090\u1100\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304172#l123"}{\fldrslt\ul \u1086\u1090\u32 18.10.2007\u32 N\u32 230-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1080\u32 29.\u32 -\u32 30.\u32 -\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l790"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 31.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l790"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\qj 1-2.\u32 \u1063\u1072\u1089\u1090\u1080\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l790"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1085\u1086\u1088\u1084\u1099,\u32 \u1087\u1086\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1077\u32 \u1087\u1086\u32 \u1089\u1088\u1072\u1074\u1085\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1091\u1088\u1086\u1074\u1077\u1085\u1100\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074.\u32 \u1045\u1089\u1083\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1076\u1085\u1091\u32 \u1080\u32 \u1090\u1091\u32 \u1078\u1077\u32 \u1084\u1077\u1088\u1091\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1086\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u32 \u1080\u32 \u1086\u1076\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1087\u1086\u32 \u1076\u1088\u1091\u1075\u1086\u1084\u1091\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1072\u1082\u1090\u1091,\u32 \u1084\u1077\u1088\u1072\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1086\u32 \u1076\u1088\u1091\u1075\u1086\u1084\u1091\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1072\u1082\u1090\u1091\u32 (\u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1100\u1075\u1086\u1090\u1099).\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l790"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 32.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.\u32 \u1056\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1089\u1087\u1086\u1088\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072,\u32 \u1074\u1080\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\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.
\b0\i0\par\pard\sa150\qj \u1057\u1087\u1086\u1088\u1099\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1087\u1086\u1088\u1099,\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1080\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l231"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 29.12.2015)}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 V.\u32 \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 33.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081
\b0\par\pard\sa150\fs24\qj \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1088\u1072\u1074\u1085\u1099\u1093\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1077\u1089\u1090\u1100\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u32 \u1089\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1080\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1091\u1102,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1091\u1102.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1091\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1078\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1092\u1077\u1088\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1079\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=32296#l0"}{\fldrslt\ul \u1086\u1090\u32 04.01.99\u32 N\u32 5-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=189030#l1"}{\fldrslt\ul \u1086\u1090\u32 06.11.2011\u32 N\u32 299-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1080\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1099,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1096\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1088\u1072\u1074\u1085\u1099\u1093\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1076\u1072\u1095\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1089\u1088\u1077\u1076\u1080\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 \u1080\u32 \u1080\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1080\u32 (\u1086\u1076\u1080\u1085\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1086\u1087\u1077\u1082\u1091\u1085\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1087\u1077\u1095\u1080\u1090\u1077\u1083\u1100)\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 80\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1102\u1079\u1099\u32 (\u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1080)\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=32296#l0"}{\fldrslt\ul \u1086\u1090\u32 04.01.99\u32 N\u32 5-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj \u1054\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=318853#l0"}{\fldrslt\ul \u1086\u1090\u32 12\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 1996\u32 \u1075\u1086\u1076\u1072\u32 N\u32 7-\u1060\u1047}}\u32 "\u1054\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093"\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1086\u1088\u1080\u1077\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=200996#l33"}{\fldrslt\ul \u1086\u1090\u32 10.07.2012\u32 N\u32 110-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1053\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1099\u32 \u1086\u1073\u1097\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1074\u1085\u1099\u1081\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1074\u1082\u1083\u1072\u1076\u1086\u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1089\u1087\u1080\u1089\u1086\u1095\u1085\u1072\u1103\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1086\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 50\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074,\u32 \u1072\u32 \u1076\u1086\u1083\u1103\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1092\u1086\u1085\u1076\u1077\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1090\u1088\u1091\u1076\u1072\u32 -\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 25\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 24\u32 \u1080\u1102\u1083\u1103\u32 2007\u32 \u1075\u1086\u1076\u1072\u32 N\u32 209-\u1060\u1047\u32 "\u1054\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1080\u32 \u1084\u1072\u1083\u1086\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 \u1087\u1088\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 1\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=318621#l20"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 1}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 4\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=200996#l33"}{\fldrslt\ul \u1086\u1090\u32 10.07.2012\u32 N\u32 110-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 34.\u32 -\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l790"}{\fldrslt\ul \u1086\u1090\u32 22.08.2004\u32 N\u32 122-\u1060\u1047\u32 (\u1088\u1077\u1076.\u32 \u1086\u1090\u32 31.12.2005)}})
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 VI.\u32 \u1047\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 35.\u32 \u1042\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1077\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
\b0\par\pard\sa150\fs24\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1090\u1072\u1090\u1077\u1081,\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091.
\b0\i0\par\pard\sa150\qj \u1057\u1090\u1072\u1090\u1100\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l150"}{\fldrslt\ul 21}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l1046"}{\fldrslt\ul 22}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l162"}{\fldrslt\ul 23}}\u32 (\u1082\u1088\u1086\u1084\u1077\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1074\u1086\u1081),\u32 24\u32 (\u1082\u1088\u1086\u1084\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l170"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1074\u1090\u1086\u1088\u1086\u1081)\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 1\u32 \u1080\u1102\u1083\u1103\u32 1995\u32 \u1075\u1086\u1076\u1072;\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l62"}{\fldrslt\ul 11}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l1037"}{\fldrslt\ul 17}},\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1074\u1090\u1086\u1088\u1072\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l1174"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 18}},\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1090\u1088\u1077\u1090\u1100\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l134"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 19}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l148"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 5}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 20,\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1074\u1072\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l162"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 23}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l170"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 2}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 24,\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1074\u1090\u1086\u1088\u1072\u1103\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l174"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 25}}\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 \u1074\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 1996\u32 \u1075\u1086\u1076\u1072;\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l185"}{\fldrslt\ul 28}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l1123"}{\fldrslt\ul 29}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l1123"}{\fldrslt\ul 30}}\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 \u1074\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 1\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 1997\u32 \u1075\u1086\u1076\u1072\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1096\u1080\u1088\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1083\u1100\u1075\u1086\u1090.
\b0\i0\par\pard\sa150\qj \u1057\u1090\u1072\u1090\u1100\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l89"}{\fldrslt\ul 14}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l107"}{\fldrslt\ul 15}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=322964#l108"}{\fldrslt\ul 16}}\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 \u1074\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 1995\u32 -\u32 1999\u32 \u1075\u1086\u1076\u1086\u1074.\u32 \u1050\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 36.\u32 \u1044\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1074\u1077\u1089\u1090\u1080\u32 \u1089\u1074\u1086\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj \u1044\u1086\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074,\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080,\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1072\u1097\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u32 \i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u1041.\u32 \u1045\u1051\u1068\u1062\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1052\u1086\u1089\u1082\u1074\u1072,\u32 \u1050\u1088\u1077\u1084\u1083\u1100.
\b0\i0\par\pard\sa150\qj 24\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 1995\u32 \u1075\u1086\u1076\u1072.
\b0\i0\par\pard\sa150\qj N\u32 181-\u1060\u1047
\b0\i0\par\pard\sa150}