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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i \u55\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 \u49\u57\u57\u50\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u50\u51\u48\u48\u45I\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1047\u1040\u1065\u1048\u1058\u1045\u32 \u1055\u1056\u1040\u1042\u32 \u1055\u1054\u1058\u1056\u1045\u1041\u1048\u1058\u1045\u1051\u1045\u1049
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=17123#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u57\u46\u48\u49\u46\u57\u54\u32 N\u32 \u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u57\u57\u32 N\u32 \u50\u49\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=69828#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u49\u50\u46\u50\u48\u48\u49\u32 N\u32 \u49\u57\u54}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 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"https://normativ.kontur.ru/document?moduleid=1&documentid=99846#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u48\u54\u32 N\u32 \u49\u57\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=112639#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u48\u46\u50\u48\u48\u55\u32 N\u32 \u50\u51\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304175#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u55\u46\u50\u48\u48\u56\u32 N\u32 \u49\u54\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186136#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u54\u46\u50\u48\u48\u57\u32 N\u32 \u49\u50\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=394824#l3"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u49\u49\u46\u50\u48\u48\u57\u32 N\u32 \u50\u54\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=184408#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u48\u54\u46\u50\u48\u49\u49\u32 N\u32 \u49\u54\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=394912#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304181#l0"}{\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=304478#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u48\u55\u46\u50\u48\u49\u50\u32 N\u32 \u49\u51\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=223103#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u49\u51\u32 N\u32 \u51\u54\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=234199#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u53\u46\u50\u48\u49\u52\u32 N\u32 \u49\u49\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283371#l2"}{\fldrslt\ul \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u32 N\u32 \u50\u51\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276324#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u54\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=292616#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u53\u46\u50\u48\u49\u55\u32 N\u32 \u56\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=311423#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u52\u46\u50\u48\u49\u56\u32 N\u32 \u56\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314281#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u52\u46\u48\u54\u46\u50\u48\u49\u56\u32 N\u32 \u49\u51\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=317886#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u56\u32 N\u32 \u50\u53\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=331620#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u51\u46\u50\u48\u49\u57\u32 N\u32 \u51\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=339809#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u57\u32 N\u32 \u49\u57\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=379645#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u49\u50\u46\u50\u48\u49\u57\u32 N\u32 \u52\u50\u53\u45\u1060\u1047\u32 \u40\u1088\u1077\u1076\u46\u32 \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u50\u48\u41}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360427#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u52\u46\u50\u48\u50\u48\u32 N\u32 \u49\u52\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=367316#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u48\u55\u46\u50\u48\u50\u48\u32 N\u32 \u50\u57\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377877#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u50\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=393776#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=364234#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u32 \u1080\u1102\u1085\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u54\u49\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u34\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=317886#l19"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u56\u32 N\u32 \u50\u53\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=367316#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u49\u46\u48\u55\u46\u50\u48\u50\u48\u32 N\u32 \u50\u57\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 I\u46\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u46\u32 \u1055\u1088\u1072\u1074\u1086\u1074\u1086\u1077\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1054\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=394915#l0"}{\fldrslt\ul \u1082\u1086\u1076\u1077\u1082\u1089\u1086\u1084}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1079\u1072\u1082\u1086\u1085\u1099\u41\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\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=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1086\u1088\u1091\u1095\u1072\u1090\u1100\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\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 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1072\u1082\u1090\u1099\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u46
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1080\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u40\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u44\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u32 \u1072\u1075\u1088\u1077\u1075\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u44\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u40\u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1088\u1086\u1079\u1085\u1080\u1095\u1085\u1086\u1081\u32 \u1082\u1091\u1087\u1083\u1080\u45\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u44\u32 \u1101\u1085\u1077\u1088\u1075\u1086\u1089\u1085\u1072\u1073\u1078\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1080\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u41\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=360427#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u52\u46\u50\u48\u50\u48\u32 N\u32 \u49\u52\u52\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 \u45\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=394912#l4"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u46\u32 \u1052\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1045\u1089\u1083\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1095\u1077\u1084\u32 \u1090\u1077\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1099\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\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=377877#l1"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u50\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1078\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u44\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1080\u1093\u32 \u1080\u1089\u1090\u1086\u1083\u1082\u1086\u1074\u1072\u1085\u1080\u1080\u44\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1072\u1097\u1077\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=357694#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1058\u1072\u1082\u1086\u1077\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1082\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377877#l1"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u50\u57\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1099\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u32 \u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1072\u1093\u32 \u1080\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l1324"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=393776#l24"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1086\u1075\u1086\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u40\u1088\u1072\u1073\u1086\u1090\u44\u32 \u1091\u1089\u1083\u1091\u1075\u41\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\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=393776#l24"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u46\u32 \u1050\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u40\u1088\u1072\u1073\u1086\u1090\u1099\u44\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u41\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u40\u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u44\u32 \u1086\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1091\u1075\u1091\u41\u44\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u40\u1088\u1072\u1073\u1086\u1090\u1099\u44\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u41\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u40\u1074\u1099\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u44\u32 \u1086\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1091\u1075\u1091\u41\u44\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1086\u1073\u1099\u1095\u1085\u1086\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1080\u32 \u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u44\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u40\u1088\u1072\u1073\u1086\u1090\u1072\u44\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u41\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1086\u1076\u1072\u32 \u1086\u1073\u1099\u1095\u1085\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1090\u1089\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=112639#l5"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u48\u46\u50\u48\u48\u55\u32 N\u32 \u50\u51\u52\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u41\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u40\u1088\u1072\u1073\u1086\u1090\u1099\u41\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1091\u1102\u1097\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u40\u1076\u1077\u1090\u1072\u1083\u1077\u1081\u44\u32 \u1091\u1079\u1083\u1086\u1074\u44\u32 \u1072\u1075\u1088\u1077\u1075\u1072\u1090\u1086\u1074\u41\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1086\u32 \u1080\u1089\u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1090\u1100\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1103\u1090\u1100\u32 \u1074\u1088\u1077\u1076\u32 \u1077\u1075\u1086\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1077\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l11"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1057\u1088\u1086\u1082\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u40\u1088\u1072\u1073\u1086\u1090\u1099\u41\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1072\u1084\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1079\u1084\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u40\u1082\u1080\u1083\u1086\u1084\u1077\u1090\u1088\u1072\u1084\u1080\u44\u32 \u1084\u1077\u1090\u1088\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1095\u1080\u1084\u1080\u32 \u1077\u1076\u1080\u1085\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u1079\u1084\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u40\u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u41\u41\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=68479#l3"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u57\u57\u32 N\u32 \u50\u49\u50\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\b0\i0\par\pard\sa150\qj \u1042\u1088\u1077\u1076\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u41\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1074\u1088\u1077\u1076\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1078\u1080\u1079\u1085\u1080\u44\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1086\u1074\u44\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u40\u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u44\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u41\u44\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1090\u1086\u1075\u1086\u44\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1083\u32 \u1091\u1088\u1086\u1074\u1077\u1085\u1100\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1085\u1072\u1085\u1080\u1081\u32 \u1074\u1099\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1093\u32 \u1086\u1089\u1086\u1073\u1099\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1090\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u44\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u41\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090\u44\u32 \u1095\u1090\u1086\u32 \u1074\u1088\u1077\u1076\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1077\u1087\u1088\u1077\u1086\u1076\u1086\u1083\u1080\u1084\u1086\u1081\u32 \u1089\u1080\u1083\u1099\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u40\u1088\u1072\u1073\u1086\u1090\u1099\u44\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u53\u46\u32 \u1050\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1103\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072
\b0\par\pard\sa150\fs24\qj \u1052\u1086\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1074\u1088\u1077\u1076\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u44\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084\u41\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1074\u1080\u1085\u1099\u46\u32 \u1056\u1072\u1079\u1084\u1077\u1088\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1080\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1090\u32 \u1086\u1090\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l29"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u57\u57\u32 N\u32 \u50\u49\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l36"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1050\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1103\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1080\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u54\u46\u32 \u1053\u1077\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1091\u1097\u1077\u1084\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103
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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 \u1057\u1091\u1076\u1077\u1073\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1091\u1076\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1087\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314285#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u1073\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u34\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\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=314281#l3"}{\fldrslt\ul \u1086\u1090\u32 \u48\u52\u46\u48\u54\u46\u50\u48\u49\u56\u32 N\u32 \u49\u51\u51\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1048\u1089\u1082\u1080\u32 \u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1099\u32 \u1087\u1086\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1080\u1089\u1090\u1094\u1072\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091\u58
\b0\i0\par\pard\sa150\qj \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1095\u1080\u1082\u1086\u1084\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u44\u32 \u45\u32 \u1077\u1075\u1086\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u59
\b0\i0\par\pard\sa150\qj \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1089\u1090\u1094\u1072\u59
\b0\i0\par\pard\sa150\qj \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u46
\b0\i0\par\pard\sa150\qj \u1045\u1089\u1083\u1080\u32 \u1080\u1089\u1082\u32 \u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1099\u1090\u1077\u1082\u1072\u1077\u1090\u32 \u1080\u1079\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1077\u1077\u32 \u1092\u1080\u1083\u1080\u1072\u1083\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1086\u1085\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1077\u1077\u32 \u1092\u1080\u1083\u1080\u1072\u1083\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\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=119629#l44"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1080\u44\u32 \u1080\u1085\u1099\u1077\u32 \u1080\u1089\u1090\u1094\u1099\u32 \u1087\u1086\u32 \u1080\u1089\u1082\u1072\u1084\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1090\u32 \u1091\u1087\u1083\u1072\u1090\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1096\u1083\u1080\u1085\u1099\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=394912#l4"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 II\u46\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u56\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\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=112639#l7"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u48\u46\u50\u48\u48\u55\u32 N\u32 \u50\u51\u52\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u1080\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1080\u32 \u1086\u1075\u1086\u1074\u1086\u1088\u1077\u1085\u1099\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u44\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1074\u1099\u1073\u1086\u1088\u1091\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u58
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1085\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1101\u1090\u1086\u1081\u32 \u1078\u1077\u32 \u1084\u1072\u1088\u1082\u1080\u32 \u40\u1101\u1090\u1080\u1093\u32 \u1078\u1077\u32 \u1084\u1086\u1076\u1077\u1083\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072\u41\u59
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1085\u1072\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1084\u1072\u1088\u1082\u1080\u32 \u40\u1084\u1086\u1076\u1077\u1083\u1080\u44\u32 \u1072\u1088\u1090\u1080\u1082\u1091\u1083\u1072\u41\u32 \u1089\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1077\u1088\u1077\u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1082\u1091\u1087\u1085\u1086\u1081\u32 \u1094\u1077\u1085\u1099\u59
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\b0\par\pard\sa150\fs24\qj \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1089\u1086\u1088\u1072\u1079\u1084\u1077\u1088\u1085\u1086\u1084\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1082\u1091\u1087\u1085\u1086\u1081\u32 \u1094\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u44\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1080\u1089\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u44\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1077\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u40\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077\u1084\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1086\u1084\u41\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=112639#l30"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u48\u46\u50\u48\u48\u55\u32 N\u32 \u50\u51\u52\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u51\u46\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u40\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u41\u32 \u1079\u1072\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1091\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\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=119629#l82"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=210184#l242"}{\fldrslt\ul \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100}}\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1086\u1073\u1084\u1077\u1085\u1091\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1085\u1072\u32 \u1076\u1077\u1085\u1100\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1082\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u44\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1082\u1091\u1087\u1083\u1080\u45\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1080\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u46
\b0\i0\par\pard\sa150\qj \u1055\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u1086\u1073\u1084\u1077\u1085\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1091\u46\u32 \u1055\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1089\u1086\u1086\u1073\u1097\u1080\u1090\u1100\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1086\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1078\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=119629#l87"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u54\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=112639#l40"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u48\u46\u50\u48\u48\u55\u32 N\u32 \u50\u51\u52\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1072\u1093\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1085\u1077\u32 \u1073\u1099\u1083\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1074\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u44\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1093\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u46
\b0\i0\par\pard\sa150\qj \u1042\u1086\u1079\u1074\u1088\u1072\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1077\u1085\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1077\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1085\u1099\u1081\u32 \u1074\u1080\u1076\u44\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u1089\u1082\u1080\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\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 \u1092\u1072\u1082\u1090\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1086\u1082\u1091\u1087\u1082\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u46\u32 \u1054\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1091\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1092\u1072\u1082\u1090\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1086\u1082\u1091\u1087\u1082\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u44\u32 \u1085\u1077\u32 \u1083\u1080\u1096\u1072\u1077\u1090\u32 \u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1089\u1099\u1083\u1072\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1103\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1091\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u46
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1077\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u45\u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1090\u1086\u1074\u1072\u1088\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1102\u1097\u1080\u1084\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u46
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1090\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1080\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1091\u1102\u32 \u1089\u1091\u1084\u1084\u1091\u44\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1091\u1102\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u1085\u1072\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1091\u32 \u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1097\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u44\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1076\u1077\u1089\u1103\u1090\u1100\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l127"}{\fldrslt\ul \u49\u56}}\u32 \u45\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l195"}{\fldrslt\ul \u50\u52}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u54\u46\u50\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\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=394912#l4"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 III\u46\u32 \u1047\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u55\u46\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1080\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075\u41\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u41\u46\u32 \u1042\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u41\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1089\u1088\u1086\u1082\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1086\u1085\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1088\u1086\u1082\u32 \u1084\u1077\u1085\u1100\u1096\u1077\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1095\u1077\u1084\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u46
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\b0\i0\par\pard\sa150\qj \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1089\u1080\u1083\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u59
\b0\i0\par\pard\sa150\qj \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l92"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u57\u57\u32 N\u32 \u50\u49\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l105"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u48\u46\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41
\b0\par\pard\sa150\fs24\qj \u1053\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1074\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l92"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u57\u57\u32 N\u32 \u50\u49\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1040\u1073\u1079\u1072\u1094\u32 \u45\u32 \u1048\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=68479#l92"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u57\u57\u32 N\u32 \u50\u49\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1053\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1089\u1088\u1086\u1082\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1080\u1085\u1086\u1084\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1099\u1074\u1072\u1077\u1084\u1086\u1084\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1077\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1080\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\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=112639#l42"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u48\u46\u50\u48\u48\u55\u32 N\u32 \u50\u51\u52\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1091\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1091\u32 \u40\u1087\u1077\u1085\u1102\u41\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l235"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l241"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l252"}{\fldrslt\ul \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\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=68479#l92"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u57\u57\u32 N\u32 \u50\u49\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u49\u46\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1073\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1080\u32 \u1094\u1077\u1085\u1099\u32 \u1079\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1091\u1089\u1083\u1091\u1075\u1091\u41\u44\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1089\u1080\u1083\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1074\u1086\u1079\u1074\u1088\u1072\u1090\u1077\u32 \u1091\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u40\u1091\u1089\u1083\u1091\u1075\u1091\u41\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1091\u1073\u1099\u1090\u1082\u1086\u1074\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1090\u1082\u1072\u1079\u1086\u1084\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l224"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u56\u32 \u1080\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l241"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l252"}{\fldrslt\ul \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u1076\u1085\u1077\u1074\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=119629#l108"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1084\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1074\u1077\u1097\u1080\u32 \u1080\u1079\u32 \u1086\u1076\u1085\u1086\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1078\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1086\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1084\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1089\u1088\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u44\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u1090\u32 \u1089\u1088\u1086\u1082\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u44\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1073\u1099\u1083\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1091\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1102\u32 \u1079\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1089\u1088\u1086\u1095\u1082\u1080\u32 \u1085\u1077\u1091\u1089\u1090\u1086\u1081\u1082\u1091\u32 \u40\u1087\u1077\u1085\u1102\u41\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l235"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u49\u32 \u1080\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1080\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l224"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u56\u32 \u1080\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l241"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=395796#l252"}{\fldrslt\ul \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1047\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u50\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u41\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=119629#l108"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1091\u1089\u1083\u1091\u1075\u41\u32 \u1074\u32 \u1083\u1102\u1073\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1086\u1087\u1083\u1072\u1090\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u32 \u1092\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1084\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1076\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u51\u46\u32 \u1057\u1084\u1077\u1090\u1072\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u40\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\b0\i0\par\pard\sa150\qj \u1048\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u58
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\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1088\u1072\u1089\u1095\u1077\u1090\u1086\u1074\u32 \u1086\u1087\u1083\u1072\u1090\u1072\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u40\u1088\u1072\u1073\u1086\u1090\u44\u32 \u1091\u1089\u1083\u1091\u1075\u41\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u41\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u41\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1077\u1081\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091\u32 \u40\u1089\u1091\u1073\u1072\u1075\u1077\u1085\u1090\u1091\u41\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1073\u1072\u1085\u1082\u1072\u1093\u32 \u1080\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1086\u1084\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1077\u1084\u41\u32 \u1087\u1086\u32 \u1086\u1087\u1083\u1072\u1090\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u40\u1088\u1072\u1073\u1086\u1090\u44\u32 \u1091\u1089\u1083\u1091\u1075\u41\u32 \u1089\u1095\u1080\u1090\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1091\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1102\u41\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1085\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1077\u1081\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1085\u1086\u1084\u1091\u32 \u1072\u1075\u1077\u1085\u1090\u1091\u32 \u40\u1089\u1091\u1073\u1072\u1075\u1077\u1085\u1090\u1091\u41\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1073\u1072\u1085\u1082\u1072\u1093\u32 \u1080\u32 \u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186136#l57"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u54\u46\u50\u48\u48\u57\u32 N\u32 \u49\u50\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=184408#l42"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u48\u54\u46\u50\u48\u49\u49\u32 N\u32 \u49\u54\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u56\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=112639#l43"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u48\u46\u50\u48\u48\u55\u32 N\u32 \u50\u51\u52\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u57\u46\u32 \u1056\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1074\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1099\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1091\u32 \u1085\u1077\u32 \u1087\u1086\u1076\u1087\u1072\u1076\u1072\u1102\u1090\u32 \u1087\u1086\u1076\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1075\u1083\u1072\u1074\u1099\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u51\u57\u46\u49\u46\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=394912#l4"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 IV\u46\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u48\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u41\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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=393776#l25"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u41\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1072\u41\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u58
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\b0\i0\par\pard\sa150\qj \u49\u48\u46\u32 \u1050\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1074\u1080\u1079\u1080\u1090\u44\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1074\u1099\u1077\u1079\u1076\u1085\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u44\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u1077\u41\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u49\u46\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u1072\u44\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1072\u32 \u1072\u1075\u1088\u1077\u1075\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \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=394912#l4"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u50\u52\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=317886#l16"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u56\u32 N\u32 \u50\u53\u48\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1048\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u44\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u44\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1077\u1094\u32 \u1072\u1075\u1088\u1077\u1075\u1072\u1090\u1086\u1088\u1072\u41\u32 \u1087\u1086\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u44\u32 \u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1084\u1080\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102\u44\u32 \u1086\u1073\u1098\u1103\u1089\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\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=317886#l16"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u46\u48\u55\u46\u50\u48\u49\u56\u32 N\u32 \u50\u53\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\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=119629#l137"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u50\u46\u49\u46\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1074\u1099\u1089\u1096\u1080\u1093\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\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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=119629#l139"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1054\u1088\u1075\u1072\u1085\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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=393776#l25"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u48\u54\u46\u50\u48\u50\u49\u32 N\u32 \u49\u55\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u50\u46\u50\u46\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \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 \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=283371#l39"}{\fldrslt\ul \u1086\u1090\u32 \u49\u51\u46\u48\u55\u46\u50\u48\u49\u53\u32 N\u32 \u50\u51\u51\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1087\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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=392622#l3"}{\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 \u52\u50\u46\u51\u46\u32 \u1055\u1086\u1076\u1072\u1095\u1072\u32 \u1080\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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=331620#l2"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u51\u46\u50\u48\u49\u57\u32 N\u32 \u51\u56\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\b0\par\pard\sa150\fs24\qj \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1077\u1094\u32 \u40\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u44\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u44\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u44\u32 \u1080\u1084\u1087\u1086\u1088\u1090\u1077\u1088\u41\u32 \u1085\u1077\u1089\u1077\u1090\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u44\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u45\u1087\u1088\u1072\u1074\u1086\u1074\u1091\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u52\u46\u32 \u1054\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l1687"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u58
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1080\u1093\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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=331620#l9"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u51\u46\u50\u48\u49\u57\u32 N\u32 \u51\u56\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1090\u1100\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\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=331620#l9"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u51\u46\u50\u48\u49\u57\u32 N\u32 \u51\u56\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1063\u1072\u1089\u1090\u1100\u32 \u1090\u1088\u1077\u1090\u1100\u1103\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=331620#l9"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u51\u46\u50\u48\u49\u57\u32 N\u32 \u51\u56\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u53\u46\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1080\u1093\u32 \u1072\u1089\u1089\u1086\u1094\u1080\u1072\u1094\u1080\u1081\u44\u32 \u1089\u1086\u1102\u1079\u1086\u1074\u41\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=119629#l144"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u52\u32 N\u32 \u49\u55\u49\u45\u1060\u1047}}\u41
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