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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i \u49\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u46\u32 N\u32 \u57\u56\u45\u1060\u1047\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1049\u32 \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1042\u1053\u1045\u1057\u1045\u1053\u1048\u1048\u32 \u1048\u1047\u1052\u1045\u1053\u1045\u1053\u1048\u1049\u32 \u1042\u32 \u1054\u1058\u1044\u1045\u1051\u1068\u1053\u1067\u1045\u32 \u1047\u1040\u1050\u1054\u1053\u1054\u1044\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1045\u32 \u1040\u1050\u1058\u1067\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1055\u1054\u32 \u1042\u1054\u1055\u1056\u1054\u1057\u1040\u1052\u32 \u1055\u1056\u1045\u1044\u1059\u1055\u1056\u1045\u1046\u1044\u1045\u1053\u1048\u1071\u32 \u1048\u32 \u1051\u1048\u1050\u1042\u1048\u1044\u1040\u1062\u1048\u1048\u32 \u1063\u1056\u1045\u1047\u1042\u1067\u1063\u1040\u1049\u1053\u1067\u1061\u32 \u1057\u1048\u1058\u1059\u1040\u1062\u1048\u1049
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363728#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u54\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\i0
\par\i \u51\u49\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\i0
\par\i \u1057\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u51\u49\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49
\b0\par\pard\sa150\fs24\qj \u1057\u1090\u1072\u1090\u1100\u1102\u32 \u53\u50\u46\u49\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=309180#l1"}{\fldrslt\ul \u1086\u1090\u32 \u57\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 \u49\u57\u57\u50\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u51\u54\u49\u50\u45\u49}}\u32 \u34\u1054\u1089\u1085\u1086\u1074\u1099\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 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1077\u34\u32 \u40\u1042\u1077\u1076\u1086\u1084\u1086\u1089\u1090\u1080\u32 \u1057\u1098\u1077\u1079\u1076\u1072\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1077\u1087\u1091\u1090\u1072\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 \u1042\u1077\u1088\u1093\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u49\u57\u57\u50\u44\u32 N\u32 \u52\u54\u44\u32 \u1089\u1090\u46\u32 \u50\u54\u49\u53\u59\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u51\u56\u54\u48\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u1076\u1077\u1074\u1103\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1086\u1081\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u44\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1074\u1089\u1077\u1081\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 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u32 \u1077\u1077\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1084\u1077\u1085\u1099\u44\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1077\u1088\u1077\u1085\u1086\u1089\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1079\u1077\u1077\u1084\u32 \u1079\u1088\u1077\u1083\u1080\u1097\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1086\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1073\u1080\u1083\u1077\u1090\u1086\u1074\u44\u32 \u1072\u1073\u1086\u1085\u1077\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1101\u1082\u1089\u1082\u1091\u1088\u1089\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1090\u1077\u1074\u1086\u1082\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u32 \u1080\u1083\u1080\u32 \u1084\u1091\u1079\u1077\u1103\u1084\u1080\u32 \u1079\u1088\u1077\u1083\u1080\u1097\u1085\u1099\u1077\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=67875#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u49\u57\u57\u52\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u54\u56\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1086\u1090\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u32 \u1087\u1088\u1080\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1075\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u49\u57\u57\u52\u44\u32 N\u32 \u51\u53\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u52\u56\u59\u32 \u50\u48\u48\u52\u44\u32 N\u32 \u51\u53\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u48\u55\u59\u32 \u50\u48\u48\u54\u44\u32 N\u32 \u53\u48\u44\u32 \u1089\u1090\u46\u32 \u53\u50\u56\u52\u59\u32 \u50\u48\u48\u57\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u55\u59\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u53\u55\u49\u55\u59\u32 \u50\u48\u49\u48\u44\u32 N\u32 \u50\u49\u44\u32 \u1089\u1090\u46\u32 \u50\u53\u50\u57\u59\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u57\u50\u59\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u50\u52\u44\u32 \u53\u52\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u49\u52\u44\u32 \u1089\u1090\u46\u32 \u49\u53\u52\u57\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u55\u44\u32 \u1089\u1090\u46\u32 \u54\u49\u48\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u52\u53\u48\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u52\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u54\u49\u53\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u49\u48\u44\u32 \u1089\u1090\u46\u32 \u49\u52\u48\u56\u59\u32 N\u32 \u49\u56\u44\u32 \u1089\u1090\u46\u32 \u50\u54\u50\u50\u59\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u55\u50\u51\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u54\u56\u59\u32 N\u32 \u55\u44\u32 \u1089\u1090\u46\u32 \u57\u49\u57\u59\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u56\u56\u55\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u51\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u49\u49\u51\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u53\u50\u52\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
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\b0\i0\par\pard\sa150\qj \u34\u1091\u41\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u34\u1084\u34\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u59
\b0\i0\par\pard\sa150\qj \u1092\u41\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\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 \u1080\u1083\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1077\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u34\u1072\u46\u50\u34\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u34\u1072\u46\u49\u34\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49\u46\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u49\u46\u49\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \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 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u34\u1072\u46\u50\u34\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1099\u1077\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\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 \u34\u1091\u34\u32 \u1080\u32 \u34\u1092\u34\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1080\u1084\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1090\u1100\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u53\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=67875#l44"}{\fldrslt\ul \u1075\u1083\u1072\u1074\u1091\u32 II}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u49\u46\u50\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u49\u46\u50\u46\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1102\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1090\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1093\u44\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u1093\u32 \u1087\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1093\u44\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u1093\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1090\u1083\u1086\u1078\u1077\u1085\u1086\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \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=336583#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u50\u32 \u1080\u1102\u1085\u1103\u32 \u50\u48\u48\u50\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u54\u55\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1103\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1085\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u46\u34\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u54\u41\u32 \u1072\u1073\u1079\u1072\u1094\u32 \u1087\u1103\u1090\u1099\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=67875#l121"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u57}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\qj \u34\u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1090\u1100\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\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u59\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285199#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u49\u57\u57\u54\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u51\u50\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u49\u57\u57\u54\u44\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u53\u52\u57\u49\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u49\u57\u44\u32 \u1089\u1090\u46\u32 \u50\u50\u56\u49\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u49\u48\u44\u32 \u1089\u1090\u46\u32 \u49\u51\u50\u51\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u50\u52\u44\u32 \u1089\u1090\u46\u32 \u51\u52\u49\u54\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1087\u1077\u1088\u1074\u1091\u1102\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285199#l971"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u49\u46\u54}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58\u32 \u34\u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1091\u1088\u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1098\u1077\u1079\u1076\u1072\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1090\u1088\u1072\u1085\u1091\u32 \u40\u1084\u1077\u1089\u1090\u1086\u41\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u49\u46\u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u49\u46\u56\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u49\u46\u56\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1091\u1088\u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1098\u1077\u1079\u1076\u1072\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1090\u1088\u1072\u1085\u1091\u32 \u40\u1084\u1077\u1089\u1090\u1086\u41\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u1098\u1077\u1079\u1076\u1072\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1090\u1088\u1072\u1085\u1091\u32 \u40\u1084\u1077\u1089\u1090\u1086\u41\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u44\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1086\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1089\u1090\u1088\u1072\u1085\u1077\u32 \u40\u1084\u1077\u1089\u1090\u1077\u41\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1086\u1074\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1093\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u44\u32 \u1072\u32 \u1088\u1072\u1074\u1085\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u1093\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u32 \u49\u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \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 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1072\u1084\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1072\u1079\u1095\u1080\u1082\u1072\u1084\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1080\u32 \u1079\u1072\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1080\u1081\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1091\u1084\u1084\u32 \u1080\u1079\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1091\u1088\u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u46\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\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 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u32 \u1076\u1086\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1087\u1091\u1090\u1077\u1096\u1077\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1091\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1072\u1079\u1095\u1080\u1082\u1091\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1072\u1103\u32 \u1089\u1091\u1084\u1084\u1072\u44\u32 \u1088\u1072\u1074\u1085\u1072\u1103\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1094\u1077\u1085\u1077\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u44\u32 \u1072\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1087\u1091\u1090\u1077\u1096\u1077\u1089\u1090\u1074\u1080\u1103\u32 \u45\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1094\u1077\u1085\u1099\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u44\u32 \u1087\u1088\u1086\u1087\u1086\u1088\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1090\u1086\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1085\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1091\u32 \u1091\u1089\u1083\u1091\u1075\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52
\b0\par\pard\sa150\fs24\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=336583#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u50\u32 \u1080\u1102\u1085\u1103\u32 \u50\u48\u48\u50\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u54\u55\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1103\u1093\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1085\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u48\u50\u44\u32 N\u32 \u50\u52\u44\u32 \u1089\u1090\u46\u32 \u50\u50\u53\u51\u59\u32 N\u32 \u51\u57\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u52\u50\u59\u32 \u50\u48\u48\u51\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u50\u55\u49\u49\u59\u32 \u50\u48\u48\u52\u44\u32 N\u32 \u51\u53\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u48\u55\u59\u32 N\u32 \u53\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u57\u53\u48\u59\u32 \u50\u48\u48\u53\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u51\u49\u48\u52\u59\u32 \u50\u48\u48\u54\u44\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u51\u49\u50\u53\u59\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u51\u52\u50\u55\u59\u32 N\u32 \u53\u48\u44\u32 \u1089\u1090\u46\u32 \u53\u51\u48\u51\u59\u32 \u50\u48\u48\u55\u44\u32 N\u32 \u49\u48\u44\u32 \u1089\u1090\u46\u32 \u49\u49\u53\u49\u59\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u48\u48\u56\u59\u32 \u50\u48\u48\u56\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u48\u53\u44\u32 \u51\u54\u49\u54\u59\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u53\u53\u49\u55\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u54\u50\u51\u54\u59\u32 \u50\u48\u48\u57\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u51\u48\u59\u32 N\u32 \u49\u52\u44\u32 \u1089\u1090\u46\u32 \u49\u53\u55\u55\u59\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u51\u51\u59\u32 N\u32 \u52\u53\u44\u32 \u1089\u1090\u46\u32 \u53\u50\u54\u56\u59\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u49\u49\u44\u32 \u1089\u1090\u46\u32 \u49\u53\u48\u51\u59\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u54\u48\u55\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u49\u57\u44\u32 \u1089\u1090\u46\u32 \u50\u50\u55\u52\u59\u32 N\u32 \u52\u49\u44\u32 \u1089\u1090\u46\u32 \u53\u53\u50\u50\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u56\u44\u32 \u1089\u1090\u46\u32 \u55\u51\u57\u59\u32 N\u32 \u50\u51\u44\u32 \u1089\u1090\u46\u32 \u50\u57\u51\u49\u59\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u54\u51\u54\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u52\u53\u44\u32 \u1089\u1090\u46\u32 \u54\u50\u48\u51\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u49\u49\u44\u32 \u1089\u1090\u46\u32 \u49\u52\u57\u51\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u50\u50\u44\u32 \u1089\u1090\u46\u32 \u50\u54\u54\u48\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u48\u46\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u49\u46\u32 \u1055\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1073\u1086\u1088\u1086\u1074\u44\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u32 \u1087\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1055\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\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=67875#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u49\u57\u57\u52\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u54\u56\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1086\u1090\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u32 \u1087\u1088\u1080\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1075\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u34\u32 \u1085\u1072\u32 \u1074\u1089\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\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 \u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u1093\u32 \u1080\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u1093\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1074\u1099\u1073\u1086\u1088\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 \u1089\u1088\u1086\u1082\u1072\u1084\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u49\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u44\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1072\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1090\u1083\u1086\u1078\u1077\u1085\u1086\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1084\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1090\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1083\u1086\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1086\u32 \u1087\u1088\u1080\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u45\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\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\u1086\u32 \u1084\u1086\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u1080\u1079\u1073\u1080\u1088\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1102\u1097\u1077\u1081\u32 \u1074\u1099\u1073\u1086\u1088\u1099\u44\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u44\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1086\u1074\u44\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1076\u1091\u1084\u1086\u1074\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u59
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53
\b0\par\pard\sa150\fs24\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=357554#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 \u50\u48\u48\u50\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u50\u55\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1085\u1077\u1089\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u40\u1073\u1072\u1085\u1082\u1088\u1086\u1090\u1089\u1090\u1074\u1077\u41\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u48\u50\u44\u32 N\u32 \u52\u51\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u57\u48\u59\u32 \u50\u48\u48\u53\u44\u32 N\u32 \u52\u52\u44\u32 \u1089\u1090\u46\u32 \u52\u52\u55\u49\u59\u32 \u50\u48\u48\u54\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u52\u57\u55\u59\u32 \u50\u48\u48\u55\u44\u32 N\u32 \u49\u56\u44\u32 \u1089\u1090\u46\u32 \u50\u49\u49\u55\u59\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u54\u48\u55\u57\u59\u32 \u50\u48\u48\u56\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u49\u54\u59\u32 \u50\u48\u48\u57\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u52\u44\u32 \u49\u52\u59\u32 N\u32 \u49\u56\u44\u32 \u1089\u1090\u46\u32 \u50\u49\u53\u51\u59\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u51\u54\u51\u50\u59\u32 N\u32 \u53\u49\u44\u32 \u1089\u1090\u46\u32 \u54\u49\u54\u48\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u54\u52\u53\u48\u59\u32 \u50\u48\u49\u48\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u56\u56\u59\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u59\u32 N\u32 \u55\u44\u32 \u1089\u1090\u46\u32 \u57\u48\u53\u59\u32 N\u32 \u49\u57\u44\u32 \u1089\u1090\u46\u32 \u50\u55\u48\u56\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u56\u56\u48\u59\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u48\u49\u59\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u53\u55\u54\u59\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u55\u50\u56\u59\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u55\u48\u49\u53\u44\u32 \u55\u48\u54\u49\u44\u32 \u55\u48\u54\u56\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u51\u51\u59\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u54\u48\u55\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u50\u51\u44\u32 \u1089\u1090\u46\u32 \u50\u56\u55\u49\u59\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u50\u48\u55\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u52\u55\u55\u44\u32 \u51\u52\u56\u49\u59\u32 N\u32 \u53\u49\u44\u32 \u1089\u1090\u46\u32 \u54\u54\u57\u57\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u55\u53\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u49\u49\u44\u32 \u1089\u1090\u46\u32 \u49\u48\u57\u53\u59\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u49\u52\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u52\u51\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u48\u44\u32 \u50\u57\u44\u32 \u51\u53\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u57\u52\u53\u44\u32 \u51\u57\u55\u55\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u49\u59\u32 N\u32 \u50\u51\u44\u32 \u1089\u1090\u46\u32 \u51\u50\u57\u54\u59\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u56\u57\u49\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u52\u50\u50\u53\u44\u32 \u52\u50\u57\u51\u59\u32 \u50\u48\u49\u55\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u50\u57\u59\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u55\u54\u55\u44\u32 \u52\u56\u49\u53\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u53\u52\u59\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u50\u52\u59\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u56\u52\u52\u48\u59\u32 \u50\u48\u49\u57\u59\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u51\u49\u55\u59\u32 N\u32 \u52\u54\u44\u32 \u1089\u1090\u46\u32 \u54\u52\u50\u51\u59\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u55\u56\u50\u53\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u57\u46\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57\u46\u49\u46\u32 \u1052\u1086\u1088\u1072\u1090\u1086\u1088\u1080\u1081\u32 \u1085\u1072\u32 \u1074\u1086\u1079\u1073\u1091\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1083\u32 \u1086\u32 \u1073\u1072\u1085\u1082\u1088\u1086\u1090\u1089\u1090\u1074\u1077
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1044\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1072\u1073\u1080\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1082\u1080\u32 \u1074\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u40\u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093\u32 \u1087\u1088\u1080\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1075\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u44\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1082\u1091\u1088\u1089\u1072\u32 \u1088\u1091\u1073\u1083\u1103\u32 \u1080\u32 \u1087\u1086\u1076\u1086\u1073\u1085\u1099\u1093\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u1093\u41\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u1074\u1077\u1089\u1090\u1080\u32 \u1084\u1086\u1088\u1072\u1090\u1086\u1088\u1080\u1081\u32 \u1085\u1072\u32 \u1074\u1086\u1079\u1073\u1091\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1083\u32 \u1086\u32 \u1073\u1072\u1085\u1082\u1088\u1086\u1090\u1089\u1090\u1074\u1077\u32 \u1087\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u44\u32 \u1087\u1086\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1084\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1086\u1088\u1072\u1084\u1080\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u1076\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u45\u32 \u1084\u1086\u1088\u1072\u1090\u1086\u1088\u1080\u1081\u41\u44\u32 \u1085\u1072\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1099\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1072\u1082\u1090\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1084\u1086\u1088\u1072\u1090\u1086\u1088\u1080\u1103\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1099\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1074\u1080\u1076\u1099\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1054\u1073\u1097\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1080\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360333#l0"}{\fldrslt\ul \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1090\u1086\u1088\u1086\u1084}}\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1080\u32 \u1083\u1080\u1094\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1083\u1080\u1094\u44\u32 \u1087\u1086\u1089\u1090\u1088\u1072\u1076\u1072\u1074\u1096\u1080\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u44\u32 \u1087\u1086\u1089\u1083\u1091\u1078\u1080\u1074\u1096\u1080\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1086\u1088\u1072\u1090\u1086\u1088\u1080\u1103\u44\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\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 \u1084\u1086\u1088\u1072\u1090\u1086\u1088\u1080\u1103\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351982#h912"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u50\u54\u46\u50}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u54\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u56\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u57\u52\u45\u1060\u1047\u32 \u34\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 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\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\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u48\u56\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u54\u50\u52\u57\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u56\u52\u48\u54\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
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\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u46\u49\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
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\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351982#l710"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1083\u1086\u1074\u1086\u32 \u34\u1087\u1083\u1072\u1085\u1086\u1074\u1086\u1081\u34\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u55
\b0\par\pard\sa150\fs24\qj{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=341258#l2613"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u56}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u50\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u49\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u54\u49\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u48\u44\u32 N\u32 \u49\u54\u44\u32 \u1089\u1090\u46\u32 \u49\u56\u49\u53\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u49\u54\u53\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u52\u48\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u54\u55\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u50\u52\u44\u32 \u1089\u1090\u46\u32 \u51\u52\u48\u55\u41\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\qj \u34\u56\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1074\u1086\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u44\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u44\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093\u44\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1086\u1088\u1072\u1078\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1077\u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1093\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u44\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u44\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u44\u32 \u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1072\u1085\u1099\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u56
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\b0\i0\par\pard\sa150\qj \u34\u56\u46\u49\u46\u32 \u1042\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1087\u1088\u1080\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093\u44\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1073\u1072\u1079\u1086\u1074\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=205950#l62"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u49\u53}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u55\u48\u45\u1060\u1047\u32 \u34\u1054\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u56\u56\u49\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u49\u57\u44\u32 \u52\u51\u50\u48\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=352503#h198"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u51\u56}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u49\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u51\u50\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u55\u50\u52\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u49\u54\u53\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u56\u53\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u57\u53\u49\u59\u32 \u50\u48\u49\u55\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u55\u54\u53\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u55\u55\u57\u57\u44\u32 \u55\u56\u51\u54\u59\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1072\u1103\u32 \u1075\u1072\u1079\u1077\u1090\u1072\u44\u32 \u50\u48\u50\u48\u44\u32 \u51\u48\u32 \u1084\u1072\u1088\u1090\u1072\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=352503#l945"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 \u53\u46\u49}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\qj \u34\u53\u46\u49\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1074\u1086\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u44\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u44\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093\u44\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1086\u1088\u1072\u1078\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1077\u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1093\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u44\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u44\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u44\u32 \u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1072\u1085\u1099\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1072\u1103\u32 \u1089\u1083\u1091\u1078\u1073\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1072\u1103\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1072\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u34\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50\u51\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u34\u50\u51\u46\u32 \u1042\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1087\u1088\u1080\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093\u44\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1100\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1090\u1086\u1074\u1086\u1081\u32 \u1080\u32 \u1088\u1086\u1079\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u1084\u1080\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1081\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 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u44\u32 \u1085\u1072\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1076\u1077\u1074\u1103\u1085\u1086\u1089\u1090\u1072\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u49
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u46\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 \u49\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1074\u32 \u51\u32 \u45\u32 \u53\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1091\u1085\u1082\u1090\u1099\u32 \u51\u32 \u45\u32 \u53\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 \u49\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u46\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51\u46\u49\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363728#l68"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u54\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=340852#l5"}{\fldrslt\ul \u1057\u1090\u1072\u1090\u1100\u1102\u32 \u51}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u49\u57\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u56\u50\u45\u1060\u1047\u32 \u34\u1054\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u34\u1054\u32 \u1076\u1088\u1072\u1075\u1086\u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1072\u1093\u32 \u1080\u32 \u1076\u1088\u1072\u1075\u1086\u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1084\u1085\u1103\u1093\u34\u32 \u1080\u32 \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u49\u50\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u34\u1054\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u52\u52\u49\u41\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qc \u34\u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1070\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u40\u1087\u1077\u1088\u1077\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u41\u32 \u1083\u1086\u1084\u1072\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1076\u1088\u1072\u1075\u1086\u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1089\u1082\u1091\u1087\u1082\u1077\u32 \u1091\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1102\u1074\u1077\u1083\u1080\u1088\u1085\u1099\u1093\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u1079\u32 \u1076\u1088\u1072\u1075\u1086\u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u32 \u1080\u32 \u1076\u1088\u1072\u1075\u1086\u1094\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1084\u1085\u1077\u1081\u44\u32 \u1083\u1086\u1084\u1072\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1090\u1100\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1102\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1074\u1080\u1076\u1072\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1077\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u46\u34
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52
\b0\par\pard\sa150\fs24\qj \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=349354#h2"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u32 \u50}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u52\u50\u53\u45\u1060\u1047\u32 \u34\u1054\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u52\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u34\u1054\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u56\u52\u41\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u53
\b0\par\pard\sa150\fs24\qj \u1042\u1085\u1077\u1089\u1090\u1080\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=355848#h64"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1102\u32 \u55}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u55\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u55\u45\u1060\u1047\u32 \u34\u1054\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u50\u48\u44\u32 N\u32 \u57\u44\u32 \u1089\u1090\u46\u32 \u49\u49\u49\u57\u41\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=355848#l53"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u49}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u51\u48\u32 \u1080\u1102\u1085\u1103\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u51\u49\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u34\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=355848#l54"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 \u50}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 \u34\u49\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u50\u48\u34\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 \u34\u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u49\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u54
\b0\par\pard\sa150\fs24\qj \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u44\u32 \u1095\u1090\u1086\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1076\u1086\u32 \u51\u49\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 \u1074\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1082\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1084\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=363886#l127"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u57\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u53\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u49\u51\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u52\u52\u45\u1060\u1047\u32 \u34\u1054\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\u44\u32 \u1088\u1072\u1073\u1086\u1090\u44\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\u34\u32 \u40\u1074\u32 \u1088\u1077\u1076\u1072\u1082\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\u41\u44\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1083\u1091\u1095\u1072\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1091\u1087\u1086\u1082\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u44\u32 \u1088\u1072\u1073\u1086\u1090\u44\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1076\u1083\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1085\u1091\u1078\u1076\u32 \u1091\u32 \u1077\u1076\u1080\u1085\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1097\u1080\u1082\u1072\u32 \u40\u1087\u1086\u1076\u1088\u1103\u1076\u1095\u1080\u1082\u1072\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u41\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1090\u1100\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1082\u1091\u1087\u1086\u1082\u32 \u1074\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u55
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u44\u32 \u1095\u1090\u1086\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1091\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\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 \u1074\u1080\u1076\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\u32 \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\u44\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\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 \u1086\u1090\u32 \u50\u54\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u56\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u57\u52\u45\u1060\u1047\u32 \u34\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 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\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\u34\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351982#l29"}{\fldrslt\ul \u51\u46\u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351982#l54"}{\fldrslt\ul \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\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\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u44\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u1080\u1076\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u44\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1074\u1085\u1077\u1087\u1083\u1072\u1085\u1086\u1074\u1099\u1093\u32 \u1074\u1099\u1077\u1079\u1076\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1099\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1103\u32 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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u56
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u57
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\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l4484"}{\fldrslt\ul \u50}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l18941"}{\fldrslt\ul \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u46\u51\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l16676"}{\fldrslt\ul \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u49\u50}}\u44\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l18944"}{\fldrslt\ul \u49\u48\u46\u49}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l18945"}{\fldrslt\ul \u49\u48\u46\u50}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l17981"}{\fldrslt\ul \u49\u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u46\u49\u53\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l10710"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u46\u52\u46\u50\u44\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l17645"}{\fldrslt\ul \u49\u52\u46\u49\u54}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l18378"}{\fldrslt\ul \u49\u52\u46\u49\u55\u46\u49}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l11222"}{\fldrslt\ul \u49\u57\u46\u49\u53\u46\u50}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l1553"}{\fldrslt\ul \u50\u48\u46\u54\u46\u49}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362775#l1613"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u48\u46\u50\u53\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u1093\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u57\u46\u50\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363728#l191"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u54\u54\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u44\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u32 \u51\u49\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 \u1074\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u44\u32 \u1090\u1091\u1088\u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1090\u1091\u1088\u1080\u1079\u1084\u1072\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1074\u1098\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1090\u1091\u1088\u1080\u1079\u1084\u1072\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1074\u1099\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1090\u1091\u1088\u1080\u1079\u1084\u1072\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1090\u1091\u1088\u1072\u1075\u1077\u1085\u1090\u1086\u1084\u44\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1097\u1080\u1084\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1080\u1081\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u44\u32 \u1089\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1090\u1091\u1088\u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u44\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1072\u1084\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1072\u1079\u1095\u1080\u1082\u1072\u1084\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u1080\u32 \u1079\u1072\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1080\u1081\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1091\u1084\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1088\u1072\u1074\u1085\u1086\u1079\u1085\u1072\u1095\u1085\u1086\u1075\u1086\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285199#l80"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u52\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u49\u57\u57\u54\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u51\u50\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1090\u1091\u1088\u1080\u1089\u1090\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362661#l3062"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u54\u46\u51\u45\u49}}\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\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\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\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 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1083\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 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1085\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u44\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1072\u1073\u1079\u1072\u1094\u1072\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362661#l3084"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u54\u46\u49\u52\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u54\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 \u49\u57\u57\u57\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u56\u52\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u40\u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u41\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u49\u57\u57\u57\u44\u32 N\u32 \u52\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u48\u48\u53\u59\u32 \u50\u48\u48\u51\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u50\u55\u48\u57\u59\u32 \u50\u48\u48\u54\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u48\u59\u32 \u50\u48\u48\u55\u44\u32 N\u32 \u49\u56\u44\u32 \u1089\u1090\u46\u32 \u50\u49\u49\u55\u59\u32 N\u32 \u52\u51\u44\u32 \u1089\u1090\u46\u32 \u53\u48\u56\u52\u59\u32 \u50\u48\u48\u56\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u51\u53\u57\u55\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u53\u49\u44\u32 \u1089\u1090\u46\u32 \u54\u54\u57\u49\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u50\u57\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u53\u57\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u49\u55\u44\u32 \u1089\u1090\u46\u32 \u50\u52\u50\u53\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u52\u55\u50\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48\u46\u49\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363728#l290"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u54\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1072\u1073\u1079\u1072\u1094\u1072\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363890#l269"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u50\u46\u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u50\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u50\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u49\u57\u57\u53\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u55\u49\u45\u1060\u1047\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1072\u32 \u1101\u1090\u1080\u1083\u1086\u1074\u1086\u1075\u1086\u32 \u1089\u1087\u1080\u1088\u1090\u1072\u44\u32 \u1072\u1083\u1082\u1086\u1075\u1086\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1087\u1080\u1088\u1090\u1086\u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1073\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1088\u1072\u1089\u1087\u1080\u1090\u1080\u1103\u41\u32 \u1072\u1083\u1082\u1086\u1075\u1086\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1094\u1080\u1080\u34\u32 \u40\u1074\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u55\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u49\u57\u57\u57\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u56\u45\u1060\u1047\u41\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u49\u57\u57\u53\u44\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u52\u53\u53\u51\u59\u32 \u49\u57\u57\u57\u44\u32 N\u32 \u50\u44\u32 \u1089\u1090\u46\u32 \u50\u52\u53\u59\u32 \u50\u48\u48\u49\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u53\u48\u50\u50\u59\u32 \u50\u48\u48\u53\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u51\u49\u49\u51\u59\u32 \u50\u48\u48\u55\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u49\u59\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u53\u54\u54\u59\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u56\u52\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u52\u52\u44\u32 \u1089\u1090\u46\u32 \u53\u54\u51\u53\u59\u32 \u50\u48\u49\u53\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u52\u51\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u57\u55\u51\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u56\u55\u49\u59\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u57\u52\u59\u32 \u50\u48\u49\u55\u44\u32 N\u32 \u51\u49\u44\u32 \u1089\u1090\u46\u32 \u52\u56\u50\u55\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u55\u59\u32 N\u32 \u51\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u48\u56\u50\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48\u46\u50\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363728#l290"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u54\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360751#l3280"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u51}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u50\u52\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360751#l3282"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u52}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u50\u55\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360751#l3283"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u51}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u49\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u48\u50\u44\u32 N\u32 \u52\u54\u44\u32 \u1089\u1090\u46\u32 \u52\u53\u51\u50\u59\u32 \u50\u48\u48\u54\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u56\u59\u32 \u50\u48\u48\u57\u44\u32 N\u32 \u49\u52\u44\u32 \u1089\u1090\u46\u32 \u49\u53\u55\u56\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u50\u54\u44\u32 \u1089\u1090\u46\u32 \u51\u51\u54\u55\u59\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u50\u51\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u48\u57\u57\u41\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u41\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u45\u1076\u1086\u1083\u1078\u1085\u1080\u1082\u1072\u32 \u40\u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1075\u1086\u32 \u1085\u1086\u1084\u1077\u1088\u1072\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\u44\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1085\u1072\u1083\u1086\u1075\u1086\u1087\u1083\u1072\u1090\u1077\u1083\u1100\u1097\u1080\u1082\u1072\u44\u32 \u1089\u1077\u1088\u1080\u1080\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u44\u32 \u1089\u1077\u1088\u1080\u1080\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1077\u1088\u1080\u1080\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u41\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1080\u1089\u1082\u1086\u1074\u1099\u1093\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1074\u1099\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1072\u44\u32 \u1087\u1086\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 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\u1078\u1080\u1083\u1100\u1103\u44\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1099\u1084\u1080\u44\u32 \u1078\u1080\u1083\u1080\u1097\u1085\u1086\u45\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u44\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1084\u1080\u32 \u1082\u1086\u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1072\u1084\u1080\u44\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1078\u1080\u1083\u1100\u1077\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1091\u1102\u32 \u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1072\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\u1099\u1093\u32 \u1076\u1086\u1084\u1072\u1093\u44\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1089\u1085\u1072\u1073\u1078\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u40\u1101\u1085\u1077\u1088\u1075\u1086\u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u41\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1084\u1080\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48\u46\u52\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363728#l290"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u54\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u50\u32 \u1075\u1086\u1076\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=326509#l8"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u53\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u48\u50\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u56\u45\u1060\u1047\u32 \u34\u1054\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1087\u1080\u1089\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u48\u50\u44\u32 N\u32 \u52\u44\u32 \u1089\u1090\u46\u32 \u50\u53\u50\u59\u32 \u50\u48\u49\u55\u44\u32 N\u32 \u49\u52\u44\u32 \u1089\u1090\u46\u32 \u49\u57\u57\u57\u41\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1087\u1080\u1089\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48\u46\u53\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=363728#l290"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u50\u48\u32 N\u32 \u49\u54\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u1086\u1076\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=349045#l427"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u51}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u51\u48\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u56\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u51\u48\u55\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u48\u57\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u53\u59\u32 \u50\u48\u49\u48\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u51\u52\u50\u48\u59\u32 \u50\u48\u49\u49\u44\u32 N\u32 \u49\u44\u32 \u1089\u1090\u46\u32 \u49\u50\u59\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u55\u50\u56\u59\u32 \u50\u48\u49\u51\u44\u32 N\u32 \u53\u50\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u54\u49\u59\u32 \u50\u48\u49\u52\u44\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u49\u50\u59\u32 \u50\u48\u49\u54\u44\u32 N\u32 \u50\u55\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u54\u57\u44\u32 \u52\u49\u57\u53\u44\u32 \u52\u50\u57\u51\u59\u32 \u50\u48\u49\u55\u44\u32 N\u32 \u49\u56\u44\u32 \u1089\u1090\u46\u32 \u50\u54\u55\u51\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u52\u56\u44\u32 \u1089\u1090\u46\u32 \u54\u55\u51\u57\u41\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1075\u1086\u1076\u1086\u1074\u1086\u1081\u32 \u1073\u1091\u1093\u1075\u1072\u1083\u1090\u1077\u1088\u1089\u1082\u1086\u1081\u32 \u40\u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1081\u41\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1086\u1085\u1076\u1086\u1074\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\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\u1084\u1080\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u44\u32 \u1079\u1072\u32 \u50\u48\u49\u57\u32 \u1075\u1086\u1076\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u44\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1086\u1084\u32 \u1076\u1086\u32 \u49\u32 \u1084\u1072\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072\u32 \u1085\u1072\u1095\u1072\u1090\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1072\u1091\u1076\u1080\u1090\u1072\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u49
\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\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u1042\u46\u1055\u1059\u1058\u1048\u1053\i0
\b0\i0\par\pard\sa150\qj \u1052\u1086\u1089\u1082\u1074\u1072\u44\u32 \u1050\u1088\u1077\u1084\u1083\u1100
\b0\i0\par\pard\sa150\qj \u49\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u1086\u1076\u1072
\b0\i0\par\pard\sa150\qj N\u32 \u57\u56\u45\u1060\u1047
\b0\i0\par\pard\sa150}