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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i \u49\u48\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u49\u57\u57\u53\u32 \u1075\u46\u32 N\u32 \u49\u57\u54\u45\u1060\u1047\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1049\u32 \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1041\u1045\u1047\u1054\u1055\u1040\u1057\u1053\u1054\u1057\u1058\u1048\u32 \u1044\u1054\u1056\u1054\u1046\u1053\u1054\u1043\u1054\u32 \u1044\u1042\u1048\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=7468#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u51\u46\u57\u57\u32 N\u32 \u52\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=11799#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u52\u46\u50\u48\u48\u50\u32 N\u32 \u52\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=66410#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u48\u46\u48\u49\u46\u50\u48\u48\u51\u32 N\u32 \u49\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119923#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u49\u50\u46\u50\u48\u48\u54\u32 N\u32 \u50\u51\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=330825#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u49\u46\u50\u48\u48\u55\u32 N\u32 \u50\u53\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=139344#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u49\u50\u46\u50\u48\u48\u55\u32 N\u32 \u51\u48\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=145746#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u48\u56\u32 N\u32 \u51\u49\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=190545#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u48\u57\u32 N\u32 \u50\u54\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=160056#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u55\u46\u50\u48\u49\u48\u32 N\u32 \u49\u54\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u48\u55\u46\u50\u48\u49\u48\u32 N\u32 \u50\u50\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=206418#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u52\u46\u50\u48\u49\u49\u32 N\u32 \u54\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=312038#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=182050#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u49\u57\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304079#l0"}{\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=304080#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u57\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=199962#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u48\u54\u46\u50\u48\u49\u50\u32 N\u32 \u55\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=281524#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u48\u55\u46\u50\u48\u49\u50\u32 N\u32 \u49\u51\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=272485#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u54\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=221133#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u55\u46\u48\u53\u46\u50\u48\u49\u51\u32 N\u32 \u57\u50\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u1047\u41}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=254898#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u57\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u49\u51\u32 N\u32 \u51\u49\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=223701#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u50\u46\u50\u48\u49\u51\u32 N\u32 \u52\u51\u55\u45\u1060\u51}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=324521#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u52\u46\u49\u48\u46\u50\u48\u49\u52\u32 N\u32 \u51\u48\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=253516#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u54\u46\u50\u48\u49\u53\u32 N\u32 \u49\u52\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283371#l2"}{\fldrslt\ul \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u32 N\u32 \u50\u51\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263154#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u32 N\u32 \u51\u52\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=322878#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u32 N\u32 \u51\u53\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=270671#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u54\u32 N\u32 \u49\u48\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=272216#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u53\u46\u50\u48\u49\u54\u32 N\u32 \u49\u50\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276133#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u53\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276144#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u57\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=297794#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u54\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u50\u48\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=324511#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u51\u57\u56\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u51\u48\u46\u49\u48\u46\u50\u48\u49\u56\u41}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=334188#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u52\u52\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=340677#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u56\u46\u50\u48\u49\u56\u32 N\u32 \u50\u56\u51\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u51\u48\u46\u48\u55\u46\u50\u48\u49\u57\u41}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=323407#l4"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u48\u46\u50\u48\u49\u56\u32 N\u32 \u51\u56\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=327099#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u56\u32 N\u32 \u53\u48\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\u32 \i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\u32 \i0
\par\i \u49\u53\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u49\u57\u57\u53\u32 \u1075\u1086\u1076\u1072\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 I\u46\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u46\u32 \u1047\u1072\u1076\u1072\u1095\u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \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\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1076\u1072\u1095\u1072\u1084\u1080\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u58\u32 \u1086\u1093\u1088\u1072\u1085\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1080\u1093\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u45\u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1080\u1089\u1096\u1077\u1089\u1090\u1074\u1080\u1081\u44\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1090\u1103\u1078\u1077\u1089\u1090\u1080\u32 \u1080\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1090\u1077\u1088\u1084\u1080\u1085\u1099
\b0\par\pard\sa150\fs24\qj \u1044\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1090\u1077\u1088\u1084\u1080\u1085\u1099\u58
\b0\i0\par\pard\sa150\qj \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1077\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u45\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u44\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1087\u1077\u1088\u1077\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1083\u1102\u1076\u1077\u1081\u32 \u1080\u32 \u1075\u1088\u1091\u1079\u1086\u1074\u32 \u1089\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u1102\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u1083\u1080\u32 \u1073\u1077\u1079\u32 \u1090\u1072\u1082\u1086\u1074\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1076\u1086\u1088\u1086\u1075\u59
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\b0\i0\par\pard\sa150\qj \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u45\u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1087\u1088\u1086\u1080\u1089\u1096\u1077\u1089\u1090\u1074\u1080\u1077\u32 \u45\u32 \u1089\u1086\u1073\u1099\u1090\u1080\u1077\u44\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1077\u1077\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1076\u1086\u1088\u1086\u1075\u1077\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1089\u32 \u1077\u1075\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u44\u32 \u1087\u1088\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1086\u1075\u1080\u1073\u1083\u1080\u32 \u1080\u1083\u1080\u32 \u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1083\u1102\u1076\u1080\u44\u32 \u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1099\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u44\u32 \u1089\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1075\u1088\u1091\u1079\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u32 \u1080\u1085\u1086\u1081\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1091\u1097\u1077\u1088\u1073\u59
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\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 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1084\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1080\u44\u32 \u1085\u1072\u1076\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u1080\u32 \u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1076\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1084\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u59
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086\u45\u1094\u1077\u1083\u1077\u1074\u1086\u1081\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u32 \u1082\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u46\u32 \u1055\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\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\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=182050#l2"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u49\u57\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\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\u44\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\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=182050#l2"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u49\u57\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 II\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1053\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1091\u1095\u1077\u1090\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u46\u32 \u1058\u1072\u1082\u1080\u1084\u1080\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u45\u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1080\u1089\u1096\u1077\u1089\u1090\u1074\u1080\u1081\u44\u32 \u1087\u1086\u1089\u1090\u1088\u1072\u1076\u1072\u1074\u1096\u1080\u1093\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u44\u32 \u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u59\u32 \u1085\u1072\u1088\u1091\u1096\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1080\u44\u32 \u1086\u1090\u1088\u1072\u1078\u1072\u1102\u1097\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1077\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1057\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\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 \u1080\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 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u51\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 \u1091\u1095\u1077\u1090\u1072\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1095\u1077\u1090\u1085\u1099\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\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\u1083\u1072\u1074\u1072\u32 III\u46\u32 \u1055\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u32 \u1055\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u44\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1089\u1086\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u45\u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1080\u1089\u1096\u1077\u1089\u1090\u1074\u1080\u1081\u32 \u1080\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1091\u1097\u1077\u1088\u1073\u1072\u32 \u1086\u1090\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1086\u1080\u1089\u1096\u1077\u1089\u1090\u1074\u1080\u1081\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\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 \u51\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u44\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1080\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 IV\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u49\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\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\u32 \u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1076\u1086\u1088\u1086\u1075
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1103\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u46\u32 \u1057\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1087\u1086\u1089\u1090\u1088\u1086\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u32 \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 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u32 \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 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1075\u1088\u1072\u1076\u1086\u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\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=119923#l244"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u49\u50\u46\u50\u48\u48\u54\u32 N\u32 \u50\u51\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304080#l30"}{\fldrslt\ul \u1086\u1090\u32 \u49\u57\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1101\u1090\u1072\u1087\u1077\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1072\u44\u32 \u1072\u32 \u1085\u1072\u32 \u1101\u1090\u1072\u1087\u1072\u1093\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u45\u32 \u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1080\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\u32 \u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1082\u1072\u1087\u1080\u1090\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1090\u1088\u1072\u1090\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1099\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u44\u32 \u1086\u1090\u1088\u1080\u1094\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1074\u1083\u1080\u1103\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1088\u1077\u1084\u1086\u1085\u1090\u1077\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1088\u1086\u1075
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1056\u1077\u1084\u1086\u1085\u1090\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u46\u32 \u1057\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u44\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1084\u1089\u1103\u32 \u1082\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1077\u1090\u1089\u1103\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1076\u1086\u1088\u1086\u1075\u44\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\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\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=304080#l30"}{\fldrslt\ul \u1086\u1090\u32 \u49\u57\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1074\u1086\u1079\u1083\u1072\u1075\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1086\u1088\u1086\u1075\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=330825#l503"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u49\u46\u50\u48\u48\u55\u32 N\u32 \u50\u53\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304080#l30"}{\fldrslt\ul \u1086\u1090\u32 \u49\u57\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51\u46\u32 \u1054\u1073\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u1080\u32 \u1089\u1077\u1088\u1074\u1080\u1089\u1072
\b0\par\pard\sa150\fs24\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\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\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1074\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1086\u1088\u1086\u1075\u1080\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u32 \u1084\u1077\u1088\u1099\u32 \u1082\u32 \u1086\u1073\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1091\u32 \u1101\u1090\u1080\u1093\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u1080\u32 \u1089\u1077\u1088\u1074\u1080\u1089\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u1080\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1083\u1072\u1085\u1072\u1084\u1080\u32 \u1089\u1090\u1088\u1086\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1075\u1077\u1085\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1093\u1077\u1084\u1072\u1084\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1102\u1090\u32 \u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1084\u1072\u1082\u1089\u1080\u1084\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1084\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1080\u32 \u1073\u1083\u1080\u1078\u1072\u1081\u1096\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u44\u32 \u1072\u32 \u1088\u1072\u1074\u1085\u1086\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1072\u1093\u32 \u1076\u1086\u1088\u1086\u1075\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=225008#l149"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u49\u51\u32 N\u32 \u51\u49\u55\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u32 \u1042\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1072\u1074\u1090\u1086\u1084\u1086\u1073\u1080\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1086\u1088\u1086\u1075\u1072\u1084\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=206418#l2"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u52\u46\u50\u48\u49\u49\u32 N\u32 \u54\u57\u45\u1060\u1047}}\u41
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\u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1087\u1091\u1089\u1082\u1085\u1086\u1081\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1075\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\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 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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u51\u46\u49\u46\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u44\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\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=223701#l19"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u50\u46\u50\u48\u49\u51\u32 N\u32 \u52\u51\u55\u45\u1060\u51}}\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\u52\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
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\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1059\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u58
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\b0\i0\par\pard\sa150\qj \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1085\u1091\u1102\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1094\u1080\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u59
\b0\i0\par\pard\sa150\qj \u1085\u1072\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1091\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u44\u32 \u1089\u1087\u1072\u1089\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1091\u1102\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1087\u1088\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u45\u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1080\u1089\u1096\u1077\u1089\u1090\u1074\u1080\u1080\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\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 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1072\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u32 \u1090\u1072\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\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=66410#l98"}{\fldrslt\ul \u1086\u1090\u32 \u49\u48\u46\u48\u49\u46\u50\u48\u48\u51\u32 N\u32 \u49\u53\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1080\u1093\u32 \u1076\u1077\u1083\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1076\u1086\u1088\u1086\u1075\u1072\u1093\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l1423"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 V\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\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=304079#l332"}{\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 \u51\u48\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
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\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 VI\u46\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u49\u46\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj \u1053\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 \u1086\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u1083\u1077\u1095\u1077\u1090\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \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\u32 \u1080\u1085\u1091\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 VII\u46\u32 \u1052\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u50\u46\u32 \u1052\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u1045\u1089\u1083\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u44\u32 \u1095\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1090\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \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\u1083\u1072\u1074\u1072\u32 VIII\u46\u32 \u1047\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u51\u46\u32 \u1042\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1077\u1075\u1086\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1077\u1076\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1086\u1088\u1091\u1095\u1080\u1090\u1100\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1074\u1077\u1089\u1090\u1080\u32 \u1089\u1074\u1086\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\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 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1053\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u44\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u1088\u1086\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u32 \u1076\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1072\u1097\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u32 \i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u1041\u46\u1045\u1051\u1068\u1062\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1052\u1086\u1089\u1082\u1074\u1072\u44\u32 \u1050\u1088\u1077\u1084\u1083\u1100\u46
\b0\i0\par\pard\sa150\qj \u49\u48\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u49\u57\u57\u53\u32 \u1075\u1086\u1076\u1072\u46
\b0\i0\par\pard\sa150\qj N\u32 \u49\u57\u54\u45\u1060\u51
\b0\i0\par\pard\sa150}