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\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u46\u32 \u1055\u1088\u1077\u1076\u1084\u1077\u1090\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\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
\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 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u44\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u45\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1086\u1081\u44\u32 \u1076\u1086\u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1086\u1081\u44\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1077\u1081\u44\u32 \u1089\u1086\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u32 \u1089\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u1084\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u44\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u1084\u44\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u44\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u1084\u44\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1086\u1081\u44\u32 \u1074\u1074\u1086\u1079\u1086\u1084\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1091\u1102\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1102\u44\u32 \u1074\u1099\u1074\u1086\u1079\u1086\u1084\u32 \u1080\u1079\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\u1082\u1083\u1072\u1084\u1086\u1081\u44\u32 \u1086\u1090\u1087\u1091\u1089\u1082\u1086\u1084\u44\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u44\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077\u1081\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u44\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\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=211639#l652"}{\fldrslt\ul \u1086\u1090\u32 \u48\u54\u46\u49\u50\u46\u50\u48\u49\u49\u32 N\u32 \u52\u48\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\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 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\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 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\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=304181#l341"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u54\u46\u50\u48\u49\u50\u32 N\u32 \u57\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u46\u32 \u1057\u1092\u1077\u1088\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\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
\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 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1082\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1084\u44\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1084\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\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\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u46\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\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\u44\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u46\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1074\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
\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 \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
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\b0\i0\par\pard\sa150\qj \u53\u54\u41\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u45\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1072\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 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u32 \u1082\u1086\u1085\u1077\u1095\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1082\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=354028#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u50\u46\u50\u48\u49\u55\u32 N\u32 \u52\u50\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u50\u46\u32 \u1055\u1054\u1051\u1053\u1054\u1052\u1054\u1063\u1048\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1054\u1056\u1043\u1040\u1053\u1054\u1042\u32 \u1048\u1057\u1055\u1054\u1051\u1053\u1048\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1042\u1051\u1040\u1057\u1058\u1048\u44\u32 \u1054\u1056\u1043\u1040\u1053\u1054\u1042\u32 \u1048\u1057\u1055\u1054\u1051\u1053\u1048\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1042\u1051\u1040\u1057\u1058\u1048\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 \u1055\u1056\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1048\u32 \u1051\u1045\u1050\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1061\u32 \u1057\u1056\u1045\u1044\u1057\u1058\u1042
\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 \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\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074
\b0\par\pard\sa150\fs24\qj \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\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\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u58
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\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u44\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u44\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1080\u44\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1094\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=254899#l1259"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u51\u41\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 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\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=304181#l341"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u54\u46\u50\u48\u49\u50\u32 N\u32 \u57\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \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
\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u44\u32 \u1101\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1088\u1092\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\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=254899#l1259"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
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\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\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u44\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 \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 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \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 \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=383488#l1"}{\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 \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\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074
\b0\par\pard\sa150\fs24\qj \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\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\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1086\u1074\u32 \u1086\u1087\u1090\u1086\u1074\u1099\u1093\u32 \u1085\u1072\u1076\u1073\u1072\u1074\u1086\u1082\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1086\u1074\u32 \u1088\u1086\u1079\u1085\u1080\u1095\u1085\u1099\u1093\u32 \u1085\u1072\u1076\u1073\u1072\u1074\u1086\u1082\u32 \u1082\u32 \u1092\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1086\u1090\u1087\u1091\u1089\u1082\u1085\u1099\u1084\u32 \u1094\u1077\u1085\u1072\u1084\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u44\u32 \u1085\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1099\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1080\u32 \u1074\u1072\u1078\u1085\u1077\u1081\u1096\u1080\u1093\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1094\u1077\u1085\u32 \u1085\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1099\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1080\u32 \u1074\u1072\u1078\u1085\u1077\u1081\u1096\u1080\u1093\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1086\u1087\u1090\u1086\u1074\u1086\u1081\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u44\u32 \u1072\u1087\u1090\u1077\u1095\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u44\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 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1102\u32 \u1085\u1072\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1102\u32 \u1085\u1072\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1086\u1089\u1086\u1073\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u40\u1072\u1084\u1073\u1091\u1083\u1072\u1090\u1086\u1088\u1080\u1103\u1084\u1080\u44\u32 \u1092\u1077\u1083\u1100\u1076\u1096\u1077\u1088\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u32 \u1092\u1077\u1083\u1100\u1076\u1096\u1077\u1088\u1089\u1082\u1086\u45\u1072\u1082\u1091\u1096\u1077\u1088\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u44\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1084\u1080\u32 \u40\u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u41\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u40\u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1081\u41\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1082\u1080\u41\u44\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1072\u1087\u1090\u1077\u1095\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\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=304181#l341"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u54\u46\u50\u48\u49\u50\u32 N\u32 \u57\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=351582#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u55\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u32 \u1088\u1077\u1094\u1077\u1087\u1090\u1072\u1084\u1080\u32 \u1085\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1099\u44\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u44\u32 \u1088\u1077\u1094\u1077\u1087\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1099\u44\u32 \u1089\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\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=298015#l4"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u51\u46\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1040\u1071\u32 \u1060\u1040\u1056\u1052\u1040\u1050\u1054\u1055\u1045\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u55\u46\u32 \u1056\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1080\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1080\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1085\u1077\u1081
\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\u1086\u1081\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1077\u1081\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1074\u1086\u1076\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1056\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1077\u1081\u32 \u1085\u1072\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1077\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1099\u44\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1102\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\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 \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=254899#l1263"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1056\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1085\u1072\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1090\u1085\u1099\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1077\u1077\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1102\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u44\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1072\u1090\u1077\u1085\u1090\u1086\u1084\u32 \u1085\u1072\u32 \u1088\u1077\u1092\u1077\u1088\u1077\u1085\u1090\u1085\u1099\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1095\u1080\u1082\u1072\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=254899#l1263"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1103\u32 \u1080\u1079\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 \u1080\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1087\u1077\u1088\u1077\u1080\u1079\u1076\u1072\u1085\u1080\u1103\u1084\u32 \u1085\u1077\u32 \u1088\u1077\u1078\u1077\u32 \u1095\u1077\u1084\u32 \u1086\u1076\u1080\u1085\u32 \u1088\u1072\u1079\u32 \u1074\u32 \u1087\u1103\u1090\u1100\u32 \u1083\u1077\u1090\u44\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u1080\u32 \u1080\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1077\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1086\u1073\u1097\u1080\u1077\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1077\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1081\u1085\u1099\u1077\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1077\u1088\u1077\u1080\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1080\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u32 \u1076\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1087\u1077\u1077\u32 \u1080\u32 \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u1093\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1080\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u52\u46\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1049\u32 \u1050\u1054\u1053\u1058\u1056\u1054\u1051\u1068\u32 \u1055\u1056\u1048\u32 \u1054\u1041\u1056\u1040\u1065\u1045\u1053\u1048\u1048\u32 \u1051\u1045\u1050\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1061\u32 \u1057\u1056\u1045\u1044\u1057\u1058\u1042
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u56\u46\u32 \u1051\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1051\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\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 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1082\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1080\u1089\u1082\u1072\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1091\u1073\u1089\u1090\u1072\u1085\u1094\u1080\u1081\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1085\u1072\u1084\u1077\u1088\u1077\u1085\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1100\u46
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\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1085\u1072\u32 \u1087\u1086\u1089\u1077\u1088\u1080\u1081\u1085\u1099\u1081\u32 \u1074\u1099\u1073\u1086\u1088\u1086\u1095\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\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 \u1080\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u41\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1077\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u46\u32 \u1056\u1072\u1089\u1093\u1086\u1076\u1099\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1089\u1077\u1088\u1080\u1081\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u44\u32 \u1086\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1076\u1077\u1088\u1078\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1077\u1084\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\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=254899#l1177"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u53\u46\u32 \u1056\u1040\u1047\u1056\u1040\u1041\u1054\u1058\u1050\u1040\u44\u32 \u1044\u1054\u1050\u1051\u1048\u1053\u1048\u1063\u1045\u1057\u1050\u1048\u1045\u32 \u1048\u1057\u1057\u1051\u1045\u1044\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1051\u1045\u1050\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1061\u32 \u1057\u1056\u1045\u1044\u1057\u1058\u1042\u44\u32 \u1040\u32 \u1058\u1040\u1050\u1046\u1045\u32 \u1050\u1051\u1048\u1053\u1048\u1063\u1045\u1057\u1050\u1048\u1045\u32 \u1048\u1057\u1057\u1051\u1045\u1044\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1051\u1045\u1050\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1061\u32 \u1055\u1056\u1045\u1055\u1040\u1056\u1040\u1058\u1054\u1042\u32 \u1044\u1051\u1071\u32 \u1042\u1045\u1058\u1045\u1056\u1048\u1053\u1040\u1056\u1053\u1054\u1043\u1054\u32 \u1055\u1056\u1048\u1052\u1045\u1053\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u32 \u1056\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1056\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1087\u1086\u1080\u1089\u1082\u32 \u1085\u1086\u1074\u1099\u1093\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1072\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u44\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1077\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1093\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u44\u32 \u1076\u1086\u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1091\u1073\u1089\u1090\u1072\u1085\u1094\u1080\u1081\u44\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1086\u1074\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1095\u1080\u1082\u1086\u1074\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u45\u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1095\u1080\u1082\u1086\u1084\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u32 \u1079\u1072\u1087\u1088\u1077\u1097\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 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1095\u1080\u1082\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1102\u1090\u1089\u1103\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 \u49\u49\u46\u32 \u1044\u1086\u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1044\u1086\u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1086\u1094\u1077\u1085\u1086\u1082\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u46
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\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1055\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1086\u1082\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1081\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1086\u1081\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1078\u1080\u1074\u1086\u1090\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\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 \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=254899#l1177"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
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\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1050\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1080\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1088\u1072\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u44\u32 \u1074\u1099\u1088\u1072\u1097\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1078\u1080\u1074\u1086\u1090\u1085\u1099\u1093\u44\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1085\u1086\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1099\u1084\u1080\u32 \u1078\u1080\u1074\u1086\u1090\u1085\u1099\u1084\u1080\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1087\u1086\u1076\u1073\u1086\u1088\u1072\u32 \u1086\u1087\u1090\u1080\u1084\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1086\u1079\u1080\u1088\u1086\u1074\u1086\u1082\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1080\u32 \u1082\u1091\u1088\u1089\u1072\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1077\u32 \u1078\u1080\u1074\u1086\u1090\u1085\u1099\u1093\u32 \u1089\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077\u1084\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1078\u1080\u1074\u1086\u1090\u1085\u1099\u1093\u44\u32 \u1080\u1083\u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1099\u1093\u32 \u1078\u1080\u1074\u1086\u1090\u1085\u1099\u1093\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1088\u1072\u1089\u1096\u1080\u1088\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1102\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1080\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1085\u1077\u1080\u1079\u1074\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1087\u1086\u1073\u1086\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1050\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1095\u1080\u1082\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u46
\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1054\u1090\u1095\u1077\u1090\u1099\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1076\u1086\u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1095\u1080\u1082\u1086\u1084\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1074\u1096\u1080\u1093\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1050\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\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 \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\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u54\u46\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1045\u1053\u1048\u1045\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1056\u1045\u1043\u1048\u1057\u1058\u1056\u1040\u1062\u1048\u1048\u32 \u1051\u1045\u1050\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1067\u1061\u32 \u1055\u1056\u1045\u1055\u1040\u1056\u1040\u1058\u1054\u1042
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\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=254899#l1177"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1042\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u44\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u44\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u44\u32 \u1074\u1074\u1086\u1079\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1091\u1102\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1102\u44\u32 \u1074\u1099\u1074\u1086\u1079\u32 \u1080\u1079\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\u1082\u1083\u1072\u1084\u1072\u44\u32 \u1086\u1090\u1087\u1091\u1089\u1082\u44\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u44\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u44\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u1080\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1099\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\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\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=255544#l2"}{\fldrslt\ul \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u32 N\u32 \u50\u52\u49\u45\u1060\u1047}}\u41
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\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u44\u32 \u1087\u1088\u1072\u1074\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u44\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1072\u44\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u1089\u1077\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1090\u1099\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1082\u1080\u44\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1075\u1086\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1086\u1074\u32 \u1079\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1088\u1092\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1086\u1074\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1101\u1090\u1080\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u41\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1078\u1080\u1076\u1072\u1077\u1084\u1086\u1081\u32 \u1087\u1086\u1083\u1100\u1079\u1099\u32 \u1082\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1084\u1091\u32 \u1088\u1080\u1089\u1082\u1091\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1100\u1077\u32 \u1085\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1079\u1072\u1084\u1077\u1085\u1103\u1077\u1084\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\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=351582#l65"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u55\u53\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1078\u1080\u1076\u1072\u1077\u1084\u1086\u1081\u32 \u1087\u1086\u1083\u1100\u1079\u1099\u32 \u1082\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1084\u1091\u32 \u1088\u1080\u1089\u1082\u1091\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u53\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074
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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 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\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=254899#l1190"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
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\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1050\u1072\u1078\u1076\u1099\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u44\u32 \u1074\u1093\u1086\u1076\u1103\u1097\u1080\u1081\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1086\u1074\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1087\u1086\u1088\u1091\u1095\u1077\u1085\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u44\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1080\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1077\u1090\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1084\u32 \u1083\u1080\u1095\u1085\u1086\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1072\u1084\u1080\u44\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u32 \u1074\u1099\u1074\u1086\u1076\u1099\u32 \u1086\u1090\u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1085\u1072\u1085\u1080\u1081\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\u55\u46\u32 \u1055\u1086\u1076\u1072\u1095\u1072\u32 \u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1090\u1077\u1088\u1080\u1085\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\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=254899#l1194"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u57\u46\u32 \u1055\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1074\u1099\u1076\u1072\u1095\u1077\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1084\u1091\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1102\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\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=254899#l723"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
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\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1088\u1092\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1086\u1074\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1088\u1092\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1099\u1084\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\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\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK 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\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 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1089\u1100\u1077\u32 \u1085\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1080\u1077\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1076\u1083\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1088\u1092\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1091\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1076\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1089\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u46
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u50\u46\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=254899#l740"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\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\u51\u46\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1078\u1080\u1076\u1072\u1077\u1084\u1086\u1081\u32 \u1087\u1086\u1083\u1100\u1079\u1099\u32 \u1082\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1084\u1091\u32 \u1088\u1080\u1089\u1082\u1091\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\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=254899#l740"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1078\u1080\u1076\u1072\u1077\u1084\u1086\u1081\u32 \u1087\u1086\u1083\u1100\u1079\u1099\u32 \u1082\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1084\u1091\u32 \u1088\u1080\u1089\u1082\u1091\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u1084\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1086\u1074\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1101\u1090\u1080\u1093\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1089\u1090\u1072\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1099\u1084\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\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\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1099\u1093\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1103\u1093\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1074\u1103\u1085\u1086\u1089\u1090\u1072\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1079\u1072\u1103\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1085\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 \u1086\u1087\u1099\u1090\u1085\u1086\u45\u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1099\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1089\u1091\u1073\u1089\u1090\u1072\u1085\u1094\u1080\u1080\u44\u32 \u1090\u1077\u1089\u1090\u45\u1096\u1090\u1072\u1084\u1084\u1072\u32 \u1084\u1080\u1082\u1088\u1086\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1086\u1074\u44\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1082\u1083\u1077\u1090\u1086\u1082\u44\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1099\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1089\u1088\u1072\u1074\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1091\u1077\u1084\u1086\u1075\u1086\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u44\u32 \u1074\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u1093\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1088\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1086\u1074\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1089\u1091\u1073\u1089\u1090\u1072\u1085\u1094\u1080\u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u32 \u1079\u1072\u1103\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1081\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1086\u1074\u44\u32 \u1080\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1090\u1088\u1077\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u44\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1103\u1077\u1090\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u46
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\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u44\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1080\u1077\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1091\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1076\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1089\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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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 \u1059\u1089\u1082\u1086\u1088\u1077\u1085\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1094\u1077\u1076\u1091\u1088\u1072\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074
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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u56\u46\u32 \u1056\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1056\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1080\u32 \u1076\u1086\u1079\u1080\u1088\u1086\u1074\u1086\u1082\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1073\u1077\u1089\u1089\u1088\u1086\u1095\u1085\u1086\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u44\u32 \u1074\u1099\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1089\u1086\u32 \u1089\u1088\u1086\u1082\u1086\u1084\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1103\u1090\u1100\u32 \u1083\u1077\u1090\u44\u32 \u1085\u1072\u32 \u1074\u1087\u1077\u1088\u1074\u1099\u1077\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1091\u1077\u1084\u1099\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 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1099\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1073\u1077\u1089\u1089\u1088\u1086\u1095\u1085\u1086\u1077\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=383597#l1540"}{\fldrslt\ul \u51\u48}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=383597#l1173"}{\fldrslt\ul \u51\u49}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1089\u1100\u1077\u32 \u1085\u1072\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u44\u32 \u1079\u1072\u1090\u1088\u1072\u1075\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1086\u1090\u1088\u1072\u1078\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1084\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u32 \u1085\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1077\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1085\u1077\u1075\u1086\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\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=254899#l760"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1087\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1076\u1077\u1088\u1078\u1072\u1090\u1077\u1083\u1103\u32 \u1080\u1083\u1080\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1084\u1080\u32 \u1076\u1088\u1091\u1075\u1086\u1075\u1086\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1086\u32 \u1074\u1099\u1076\u1072\u1095\u1077\u32 \u1076\u1091\u1073\u1083\u1080\u1082\u1072\u1090\u1072\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1102\u1097\u1080\u1081\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u44\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u32 \u1076\u1091\u1073\u1083\u1080\u1082\u1072\u1090\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u46\u32 \u1047\u1072\u32 \u1074\u1099\u1076\u1072\u1095\u1091\u32 \u1076\u1091\u1073\u1083\u1080\u1082\u1072\u1090\u1072\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1074\u1079\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1087\u1086\u1096\u1083\u1080\u1085\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1072\u1083\u1086\u1075\u1072\u1093\u32 \u1080\u32 \u1089\u1073\u1086\u1088\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=254899#l760"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u49\u52\u32 N\u32 \u52\u50\u57\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u41}}\u41
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