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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i \u50\u52\u32 \u1080\u1102\u1085\u1103\u32 \u49\u57\u57\u56\u32 \u1075\u46\u32 N\u32 \u56\u57\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\u1041\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1061\u32 \u1055\u1056\u1054\u1048\u1047\u1042\u1054\u1044\u1057\u1058\u1042\u1040\u32 \u1048\u32 \u1055\u1054\u1058\u1056\u1045\u1041\u1051\u1045\u1053\u1048\u1071
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\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
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\i0
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\par\i \u49\u48\u32 \u1080\u1102\u1085\u1103\u32 \u49\u57\u57\u56\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1077\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1091\u1102\u32 \u1089\u1088\u1077\u1076\u1091\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1086\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1074\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1099\u1088\u1100\u1103\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=188972#l45"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u48\u56\u32 N\u32 \u51\u48\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 I\u46\u32 \u1054\u1041\u1065\u1048\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u1086\u1090\u1093\u1086\u1076\u1099\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u41\u32 \u45\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1099\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1099\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u44\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u44\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1076\u1072\u1083\u1103\u1102\u1090\u1089\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1091\u1076\u1072\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1072\u1083\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u1050\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1076\u1086\u1085\u1085\u1099\u1081\u32 \u1075\u1088\u1091\u1085\u1090\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l1272"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=350420#l29"}{\fldrslt\ul \u1086\u1090\u32 \u49\u54\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u51\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 \u1090\u1088\u1077\u1090\u1080\u1081\u32 \u45\u32 \u1048\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=188972#l45"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u48\u56\u32 N\u32 \u51\u48\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u45\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1102\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l1272"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u45\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1079\u1072\u1093\u1086\u1088\u1086\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u59
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\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l850"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u46\u32 \u1054\u1090\u1093\u1086\u1076\u1099\u32 \u1082\u1072\u1082\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\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=288883#l1102"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1072\u1074\u1086\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u46\u49\u46\u32 \u1050\u1083\u1072\u1089\u1089\u1099\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\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=188972#l49"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u48\u56\u32 N\u32 \u51\u48\u57\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1054\u1090\u1093\u1086\u1076\u1099\u32 \u1074\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1085\u1077\u1075\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1091\u1102\u32 \u1089\u1088\u1077\u1076\u1091\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1103\u1084\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u44\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1100\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u58
\b0\i0\par\pard\sa150\qj I\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u45\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u59
\b0\i0\par\pard\sa150\qj II\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u45\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u59
\b0\i0\par\pard\sa150\qj III\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u45\u32 \u1091\u1084\u1077\u1088\u1077\u1085\u1085\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u59
\b0\i0\par\pard\sa150\qj IV\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u45\u32 \u1084\u1072\u1083\u1086\u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u59
\b0\i0\par\pard\sa150\qj V\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u45\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1085\u1077\u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 II\u46\u32 \u1055\u1054\u1051\u1053\u1054\u1052\u1054\u1063\u1048\u1071\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u44\u32 \u1057\u1059\u1041\u1066\u1045\u1050\u1058\u1054\u1042\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1048\u32 \u1054\u1056\u1043\u1040\u1053\u1054\u1042\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1042\u32 \u1054\u1041\u1051\u1040\u1057\u1058\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1071\u32 \u1057\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1052\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u46\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\qj \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u59
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1077\u1076\u1080\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u59
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 \u52\u32 \u45\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304079#l535"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1085\u1072\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1093\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u44\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1077\u1084\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304079#l535"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304181#l396"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u54\u46\u50\u48\u49\u50\u32 N\u32 \u57\u51\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u32 \u1094\u1077\u1085\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=340412#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=340412#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u46\u49\u46\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1087\u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\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=288994#l2"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u53\u52\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \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=362661#l2"}{\fldrslt\ul \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\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u46\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\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\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\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=288883#l1102"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53}}\u41
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\b0\i0\par\pard\sa150\qj \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1093\u1077\u1084\u1099\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u32 \u40\u1087\u1083\u1086\u1097\u1072\u1076\u1086\u1082\u41\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1084\u1077\u1089\u1090\u32 \u40\u1087\u1083\u1086\u1097\u1072\u1076\u1086\u1082\u41\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u59
\b0\i0\par\pard\sa150\qj \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\qj \u51\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1078\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1089\u1090\u32 \u40\u1087\u1083\u1086\u1097\u1072\u1076\u1086\u1082\u41\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1082\u1086\u1075\u1076\u1072\u32 \u1090\u1072\u1082\u1072\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1083\u1077\u1078\u1080\u1090\u32 \u1085\u1072\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1083\u1080\u1094\u1072\u1093\u59
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\b0\i0\par\pard\sa150\qj \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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 \u56\u46\u49\u46\u32 \u1055\u1077\u1088\u1077\u1088\u1072\u1089\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u40\u1074\u32 \u1088\u1077\u1076\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=244119#l60"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u56\u53\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \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\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1088\u1072\u1089\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1099\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1085\u1080\u1084\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 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=362662#l2034"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u46\u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\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 \u54\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 \u50\u48\u48\u51\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u51\u49\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 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \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 \u1043\u1051\u1040\u1042\u1040\u32 III\u46\u32 \u1054\u1041\u1065\u1048\u1045\u32 \u1058\u1056\u1045\u1041\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1050\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1070\u32 \u1057\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1052\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57\u46\u32 \u1051\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\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=288883#l870"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1051\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \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=333945#l0"}{\fldrslt\ul \u1086\u1090\u32 \u52\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u57\u57\u45\u1060\u1047}}\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 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1048\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u32 \u1080\u1083\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1085\u1072\u32 \u1101\u1090\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1077\u32 \u1091\u1078\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1102\u32 \u1085\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305914#l78"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u53\u48\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1087\u1088\u1080\u32 \u1072\u1088\u1093\u1080\u1090\u1077\u1082\u1090\u1091\u1088\u1085\u1086\u45\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1077\u44\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u44\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1077\u32 \u1079\u1076\u1072\u1085\u1080\u1081\u44\u32 \u1089\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\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=288883#l870"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53}}\u41
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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\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1081
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1058\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1088\u1077\u1075\u1091\u1083\u1103\u1088\u1085\u1086\u1081\u32 \u1086\u1095\u1080\u1089\u1090\u1082\u1077\u32 \u1086\u1090\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u44\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l1182"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u48\u52\u41}}\u41
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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\u46\u49\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1083\u1086\u1084\u1086\u1084\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1094\u1074\u1077\u1090\u1085\u1099\u1093\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1095\u1077\u1088\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1102\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=47486#l4"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u48\u48\u32 N\u32 \u49\u54\u57\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1060\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1083\u1086\u1084\u1072\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1094\u1074\u1077\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u44\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u1079\u32 \u1094\u1074\u1077\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u32 \u1074\u32 \u1073\u1099\u1090\u1091\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1080\u1084\u32 \u1085\u1072\u32 \u1087\u1088\u1072\u1074\u1077\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1102\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u1086\u1090\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1083\u1086\u1084\u1072\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1094\u1074\u1077\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \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\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1089\u32 \u1083\u1086\u1084\u1086\u1084\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1094\u1074\u1077\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1084\u1077\u1102\u1090\u1089\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1083\u1086\u1084\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1083\u1086\u1084\u1086\u1084\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1094\u1074\u1077\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1083\u1086\u1084\u1086\u1084\u32 \u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1095\u1077\u1088\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1072\u1083\u1083\u1086\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51\u46\u50\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\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\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=288883#l881"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1056\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\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\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u45\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u41\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u58
\b0\i0\par\pard\sa150\qj \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1077\u1074\u1099\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\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\u44\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u59
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51\u46\u53\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\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=340412#l11"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093\u44\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u59
\b0\i0\par\pard\sa150\qj \u1086\u32 \u1090\u1072\u1088\u1080\u1092\u1072\u1093\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u59
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\b0\i0\par\pard\sa150\qj \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1080\u1079\u1084\u1077\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u40\u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1099\u1093\u41\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u45\u32 V\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\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=288883#l894"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1048\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 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u32 I\u32 \u45\u32 V\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1082\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1082\u1083\u1072\u1089\u1089\u1091\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\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 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u46\u32 \u1055\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 V\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1082\u1083\u1072\u1089\u1089\u1091\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1084\u1091\u32 \u1082\u1083\u1072\u1089\u1089\u1091\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1082\u1072\u1090\u1072\u1083\u1086\u1075\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=352266#l105"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u50\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 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u1089\u1103\u46
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\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u1084\u1080\u32 \u1086\u1076\u1085\u1086\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 V\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u1089\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u49\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\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=340412#l28"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1088\u1087\u1086\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1072\u1090\u1086\u1084\u1085\u1086\u1081\u32 \u1101\u1085\u1077\u1088\u1075\u1080\u1080\u32 \u34\u1056\u1086\u1089\u1072\u1090\u1086\u1084\u34\u44\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\qj \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1093\u1077\u1084\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\i\b \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1072\u1073\u1079\u1072\u1094\u1072\u32 \u1074\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u46\u49\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\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 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047\u41\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1093\u1077\u1084\u1099\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=340412#l56"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u50}}\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\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047\u41\u46
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1080\u1085\u1099\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u50\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1089\u1093\u1077\u1084\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\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=340412#l28"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1072\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1072\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1083\u1080\u1084\u1080\u1090\u1072\u1093\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1084\u1077\u1089\u1090\u1072\u1093\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1084\u1086\u1097\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1089\u1090\u1080\u1082\u1072\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
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\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1089\u1093\u1077\u1084\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
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\b0\i0\par\pard\sa150\i\b \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u52\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u46\u50\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\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 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047\u41\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1093\u1077\u1084\u1099\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=340412#l56"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u50}}\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\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047\u41\u46
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\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1080\u1090\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1093\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1093\u1077\u1084\u1099\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u44\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1084\u1086\u1076\u1077\u1088\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u44\u32 \u1092\u1086\u1088\u1084\u1099\u44\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1077\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1093\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1089\u1090\u1088\u1072\u1085\u1099\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u44\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1072\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1048\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 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u44\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\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\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u44\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1081\u44\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1077\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u44\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1099\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u52\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\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=340412#l28"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u50\u50\u53\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1050\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1084\u32 \u1074\u1080\u1076\u1072\u1084\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u1089\u1073\u1086\u1088\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
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\b0\i0\par\pard\sa150\qj \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u59
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\b0\i0\par\pard\sa150\qj \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u1080\u32 II\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1051\u1080\u1094\u1072\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1076\u1086\u1087\u1091\u1097\u1077\u1085\u1099\u32 \u1082\u32 \u1089\u1073\u1086\u1088\u1091\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1080\u1084\u1077\u1090\u1100\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1086\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u44\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=322885#l7"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u53\u32 N\u32 \u52\u48\u52\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u54\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\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=288883#l894"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
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\b0\i0\par\pard\sa150\qj \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1085\u1072\u1082\u1072\u1084\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u59
\b0\i0\par\pard\sa150\qj \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=188972#l56"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u48\u56\u32 N\u32 \u51\u48\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l894"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1094\u1077\u1083\u1080\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=188972#l56"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u48\u56\u32 N\u32 \u51\u48\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l894"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 I\u32 \u45\u32 IV\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1081\u32 \u1076\u1080\u1092\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1074\u1080\u1076\u1072\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1087\u1086\u1075\u1088\u1091\u1079\u1086\u1095\u1085\u1086\u45\u1088\u1072\u1079\u1075\u1088\u1091\u1079\u1086\u1095\u1085\u1099\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1084\u44\u32 \u1084\u1072\u1088\u1082\u1080\u1088\u1086\u1074\u1082\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1086\u1078\u1072\u1088\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1072\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l894"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u55\u46\u32 \u1058\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1077\u32 \u1087\u1077\u1088\u1077\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1042\u1074\u1086\u1079\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1093\u32 \u1079\u1072\u1093\u1086\u1088\u1086\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u1074\u1086\u1079\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1093\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l894"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1090\u1088\u1072\u1085\u1089\u1075\u1088\u1072\u1085\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 IV\u46\u32 \u1053\u1054\u1056\u1052\u1048\u1056\u1054\u1042\u1040\u1053\u1048\u1045\u44\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1049\u32 \u1059\u1063\u1045\u1058\u32 \u1048\u32 \u1054\u1058\u1063\u1045\u1058\u1053\u1054\u1057\u1058\u1068\u32 \u1042\u32 \u1054\u1041\u1051\u1040\u1057\u1058\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1071\u32 \u1057\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1052\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u56\u46\u32 \u1053\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\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=306981#l348"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u41}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u44\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1082\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u44\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1099\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1083\u1080\u1084\u1080\u1090\u1099\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l899"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1053\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1099\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1083\u1080\u1084\u1080\u1090\u1099\u32 \u1085\u1072\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\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 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1072\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1093\u32 I\u32 \u1080\u32 II\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1093\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 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l899"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1072\u1076\u1072\u1089\u1090\u1088\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1072\u1076\u1072\u1089\u1090\u1088\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1082\u1072\u1090\u1072\u1083\u1086\u1075\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1073\u1072\u1085\u1082\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1093\u32 \u1080\u32 \u1086\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1103\u1093\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l1144"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1072\u1076\u1072\u1089\u1090\u1088\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1074\u1077\u1076\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1077\u1076\u1080\u1085\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1072\u1076\u1072\u1089\u1090\u1088\u1072\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u46\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=304175#l223"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u55\u46\u50\u48\u48\u56\u32 N\u32 \u49\u54\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\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\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u1077\u1089\u1090\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1082\u1072\u1076\u1072\u1089\u1090\u1088\u1099\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u44\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u1080\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1076\u1072\u1089\u1090\u1088\u1086\u1074\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288883#l1144"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 V\u46\u32 \u1069\u1050\u1054\u1053\u1054\u1052\u1048\u1063\u1045\u1057\u1050\u1054\u1045\u32 \u1056\u1045\u1043\u1059\u1051\u1048\u1056\u1054\u1042\u1040\u1053\u1048\u1045\u32 \u1042\u32 \u1054\u1041\u1051\u1040\u1057\u1058\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1071\u32 \u1057\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1052\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u49\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\qj \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1084\u1080\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1074\u1086\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1093\u32 \u1074\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u59
\b0\i0\par\pard\sa150\qj \u1087\u1083\u1072\u1090\u1085\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u59
\b0\i0\par\pard\sa150\qj \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1089\u1090\u1080\u1084\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u50\u32 \u45\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l1182"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u48\u52\u41}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u51\u46\u32 \u1055\u1083\u1072\u1090\u1072\u32 \u1079\u1072\u32 \u1085\u1077\u1075\u1072\u1090\u1080\u1074\u1085\u1086\u1077\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1091\u1102\u32 \u1089\u1088\u1077\u1076\u1091\u32 \u1087\u1088\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\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=288883#l1144"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
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\b0\i0\par\pard\sa150\qj \u49\u49\u46\u32 \u1057\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1077\u1075\u1086\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1073\u1086\u1088\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1076\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1072\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u1084\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1091\u1087\u1083\u1072\u1090\u1099\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1073\u1086\u1088\u1072\u46\u32 \u1056\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1077\u1075\u1086\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1073\u1086\u1088\u1072\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 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\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=351415#l27"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u53\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u49\u50\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1085\u1072\u32 \u1094\u1077\u1083\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49\u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351415#l27"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u53\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 V\u46\u49\u46\u32 \u1056\u1045\u1043\u1059\u1051\u1048\u1056\u1054\u1042\u1040\u1053\u1048\u1045\u32 \u1044\u1045\u1071\u1058\u1045\u1051\u1068\u1053\u1054\u1057\u1058\u1048\u32 \u1042\u32 \u1054\u1041\u1051\u1040\u1057\u1058\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1071\u32 \u1057\u32 \u1058\u1042\u1045\u1056\u1044\u1067\u1052\u1048\u32 \u1050\u1054\u1052\u1052\u1059\u1053\u1040\u1051\u1068\u1053\u1067\u1052\u1048\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1052\u1048\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=288883#l1173"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u53\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u41}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u52\u46\u54\u46\u32 \u1056\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\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
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1057\u1073\u1086\u1088\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u44\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u44\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1079\u1072\u1093\u1086\u1088\u1086\u1085\u1077\u1085\u1080\u1077\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\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 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1076\u1085\u1080\u1084\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1084\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1093\u1077\u1084\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=322885#l7"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u53\u32 N\u32 \u52\u48\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305914#l94"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u53\u48\u51\u45\u1060\u1047}}\u41
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u52\u46\u57\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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
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\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1058\u1072\u1088\u1080\u1092\u1099\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1099\u32 \u1085\u1072\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1080\u1085\u1074\u1077\u1089\u1090\u1080\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1091\u1088\u1086\u1074\u1077\u1085\u1100\u32 \u1076\u1086\u1093\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1077\u1082\u1091\u1097\u1077\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u32 \u1080\u1085\u1074\u1077\u1089\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1045\u1076\u1080\u1085\u1099\u1081\u32 \u1090\u1072\u1088\u1080\u1092\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1091\u1075\u1091\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\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u46\u32 \u1048\u1085\u1099\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1090\u1072\u1088\u1080\u1092\u1099\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1074\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\qj \u52\u46\u32 \u1058\u1072\u1088\u1080\u1092\u1099\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1086\u1081\u32 \u1088\u1072\u1079\u1073\u1080\u1074\u1082\u1086\u1081\u32 \u1080\u32 \u1076\u1080\u1092\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1087\u1086\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1103\u1084\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1084\u1080\u32 \u1094\u1077\u1085\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1052\u1077\u1090\u1086\u1076\u1099\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1076\u1086\u1083\u1075\u1086\u1089\u1088\u1086\u1095\u1085\u1099\u1093\u32 \u1087\u1072\u1088\u1072\u1084\u1077\u1090\u1088\u1086\u1074\u44\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u44\u32 \u1088\u1072\u1089\u1089\u1095\u1080\u1090\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1076\u1086\u1083\u1075\u1086\u1089\u1088\u1086\u1095\u1085\u1099\u1093\u32 \u1087\u1072\u1088\u1072\u1084\u1077\u1090\u1088\u1086\u1074\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1088\u1080\u1092\u1086\u1074\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1074\u1072\u1083\u1086\u1074\u1086\u1081\u32 \u1074\u1099\u1088\u1091\u1095\u1082\u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1089\u32 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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u52\u46\u49\u48\u46\u32 \u1056\u1072\u1089\u1095\u1077\u1090\u32 \u1086\u1073\u1098\u1077\u1084\u1072\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1084\u1072\u1089\u1089\u1099\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074
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\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1084\u1072\u1089\u1089\u1072\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u46\u32 \u1053\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1099\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u32 \u40\u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u41\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1053\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1099\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1076\u1080\u1092\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\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 \u1080\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080\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\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1077\u1074\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u52\u46\u49\u49\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u44\u32 \u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1084\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1090\u1072\u1081\u1085\u1091\u46\u32 \u1056\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1077\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\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 \u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u1084\u1080\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\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305914#l104"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u53\u48\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u44\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1099\u1081\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u32 \u1088\u1072\u1089\u1082\u1088\u1099\u1090\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\u44\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1072\u32 \u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1086\u1081\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305914#l104"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u53\u48\u51\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1080\u32 \u1075\u1086\u1090\u1086\u1074\u1080\u1090\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1082\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\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\u44\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1093\u1077\u1084\u1099\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1082\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1085\u1072\u1082\u1086\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\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\qj \u51\u46\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1080\u1081\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u1084\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1090\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1080\u1084\u1077\u1085\u1080\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1086\u1074\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 VI\u46\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1049\u32 \u1053\u1040\u1044\u1047\u1054\u1056\u32 \u1042\u32 \u1054\u1041\u1051\u1040\u1057\u1058\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1071\u32 \u1057\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1052\u1048\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=304079#l535"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u53\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\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=304079#l535"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1086\u1076\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1086\u1084\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\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 \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 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1072\u1103\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u44\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1077\u1089\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u54\u46\u32 \u1055\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1070\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\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 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1102\u1090\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1101\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1075\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=306981#l348"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u52\u41}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u55\u46\u32 \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\qj \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 VII\u46\u32 \u1054\u1058\u1042\u1045\u1058\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1057\u1058\u1068\u32 \u1047\u1040\u32 \u1053\u1040\u1056\u1059\u1064\u1045\u1053\u1048\u1045\u32 \u1047\u1040\u1050\u1054\u1053\u1054\u1044\u1040\u1058\u1045\u1051\u1068\u1057\u1058\u1042\u1040\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1042\u32 \u1054\u1041\u1051\u1040\u1057\u1058\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1071\u32 \u1057\u32 \u1054\u1058\u1061\u1054\u1044\u1040\u1052\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u56\u46\u32 \u1042\u1080\u1076\u1099\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\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\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080
\b0\par\pard\sa150\fs24\qj \u1053\u1077\u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\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\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u1083\u1077\u1095\u1077\u1090\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u1072\u1088\u1085\u1091\u1102\u44\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u44\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u45\u1087\u1088\u1072\u1074\u1086\u1074\u1091\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u57\u46\u32 \u1048\u1089\u1082\u1086\u1074\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\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=98012#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u57\u46\u48\u53\u46\u50\u48\u48\u53\u32 N\u32 \u52\u53\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1048\u1089\u1082\u1086\u1074\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1072\u1088\u1073\u1080\u1090\u1088\u1072\u1078\u1085\u1099\u1084\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=98012#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u57\u46\u48\u53\u46\u50\u48\u48\u53\u32 N\u32 \u52\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1048\u1089\u1082\u1086\u1074\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\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\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084\u1080\u44\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1091\u1076\u1086\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=98012#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u57\u46\u48\u53\u46\u50\u48\u48\u53\u32 N\u32 \u52\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u57\u46\u49\u46\u32 \u1055\u1077\u1088\u1077\u1093\u1086\u1076\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=218980#l89"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u54\u46\u50\u48\u49\u50\u32 N\u32 \u57\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1044\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u50\u53\u32 \u1075\u1086\u1076\u1072\u32 \u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1052\u1086\u1089\u1082\u1074\u1099\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1075\u1088\u1072\u1085\u1080\u1094\u44\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1103\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288994#l2"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u53\u52\u45\u1060\u1047}}\u41
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