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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1052\u1080\u1085\u1102\u1089\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u50\u56\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u50\u48\u50\u51\u32 \u1075\u46\u32 N\u32 \u55\u54\u49\u51\u51
\b0\i0\par\pard\sa150\pard \brdrb \brdrs\brdrw10\brsp20 {\fs4\~}\par \pard\sa0\par\pard\sa150
\fs36\b\qc \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1040\u1071\u32 \u1057\u1051\u1059\u1046\u1041\u1040\u32 \u1055\u1054\u32 \u1053\u1040\u1044\u1047\u1054\u1056\u1059\u32 \u1042\u32 \u1057\u1060\u1045\u1056\u1045\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1056\u1048\u1050\u1040\u1047
\par \u1086\u1090\u32 \u52\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u50\u51\u32 \u1075\u46\u32 N\u32 \u49\u52\u57\u51
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u1041\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1048\u1048\u32 \u1058\u1056\u1045\u1041\u1054\u1042\u1040\u1053\u1048\u1049\u32 \u1050\u32 \u1057\u1058\u1056\u1059\u1050\u1058\u1059\u1056\u1045\u32 \u1054\u1060\u1048\u1062\u1048\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1049\u1058\u1040\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1048\u32 \u1042\u32 \u1048\u1053\u1060\u1054\u1056\u1052\u1040\u1062\u1048\u1054\u1053\u1053\u1054\u45\u1058\u1045\u1051\u1045\u1050\u1054\u1052\u1052\u1059\u1053\u1048\u1050\u1040\u1062\u1048\u1054\u1053\u1053\u1054\u1049\u32 \u1057\u1045\u1058\u1048\u32 \u34\u1048\u1053\u1058\u1045\u1056\u1053\u1045\u1058\u34\u32 \u1048\u32 \u1060\u1054\u1056\u1052\u1040\u1058\u1059\u32 \u1055\u1056\u1045\u1044\u1057\u1058\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1048\u1053\u1060\u1054\u1056\u1052\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24\qj \u1042\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=455158#l420"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l47"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49\u56}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u1080\u32 \u1086\u1073\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u48\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 \u50\u48\u50\u49\u32 \u1075\u46\u32 N\u32 \u49\u56\u48\u50\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457295#l3"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49}}\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077\u32 \u1087\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1072\u1091\u1082\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u56\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u56\u32 \u1075\u46\u32 N\u32 \u56\u56\u53\u44\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u58
\b0\i0\par\pard\sa150\qj \u49\u46\u32 \u1059\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1077\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1077\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1081\u1090\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1091\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1080\u1079\u1085\u1072\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1084\u1080\u32 \u1089\u1080\u1083\u1091\u58
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\par\i \u1086\u1090\u32 \u48\u52\u46\u48\u56\u46\u50\u48\u50\u51\u32 N\u32 \u49\u52\u57\u51\i0
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\fs36\b\qc \u1058\u1056\u1045\u1041\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1050\u32 \u1057\u1058\u1056\u1059\u1050\u1058\u1059\u1056\u1045\u32 \u1054\u1060\u1048\u1062\u1048\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1049\u1058\u1040\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1048\u32 \u1042\u32 \u1048\u1053\u1060\u1054\u1056\u1052\u1040\u1062\u1048\u1054\u1053\u1053\u1054\u45\u1058\u1045\u1051\u1045\u1050\u1054\u1052\u1052\u1059\u1053\u1048\u1050\u1040\u1062\u1048\u1054\u1053\u1053\u1054\u1049\u32 \u1057\u1045\u1058\u1048\u32 \u34\u1048\u1053\u1058\u1045\u1056\u1053\u1045\u1058\u34\u32 \u1048\u32 \u1060\u1054\u1056\u1052\u1040\u1058\u1059\u32 \u1055\u1056\u1045\u1044\u1057\u1058\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1048\u1053\u1060\u1054\u1056\u1052\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1057\u32 \u1094\u1077\u1083\u1100\u1102\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1082\u1086\u1087\u1080\u1103\u1084\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l390"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u46\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u45\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u59\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u59\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u41\u44\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u45\u32 \u1057\u1072\u1081\u1090\u44\u32 \u1089\u1077\u1090\u1100\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u41\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u34\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u41\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1074\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1085\u1072\u1073\u1086\u1088\u1072\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1077\u1088\u1072\u1088\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1087\u1080\u1089\u1082\u1072\u44\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1089\u1089\u1099\u1083\u1086\u1082\u32 \u1085\u1072\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1099\u32 \u1057\u1072\u1081\u1090\u1072\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1080\u1084\u1077\u1090\u1100\u32 \u1086\u1073\u1097\u1080\u1081\u32 \u1084\u1077\u1093\u1072\u1085\u1080\u1079\u1084\u32 \u1085\u1072\u1074\u1080\u1075\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1089\u1077\u1084\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u1072\u1084\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u46\u32 \u1052\u1077\u1093\u1072\u1085\u1080\u1079\u1084\u32 \u1085\u1072\u1074\u1080\u1075\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u1077\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1091\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1075\u1083\u1072\u1074\u1085\u1086\u1081\u32 \u40\u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1081\u41\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u1099\u32 \u1057\u1072\u1081\u1090\u1072\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1079\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1074\u1080\u1075\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1085\u1102\u32 \u1057\u1072\u1081\u1090\u1072\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1057\u1090\u1088\u1072\u1085\u1080\u1094\u1099\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u1073\u1077\u1079\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u55\u32 \u45\u32 \u50\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1093\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1089\u1077\u1090\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1057\u1072\u1081\u1090\u1072\u32 \u1089\u1089\u1099\u1083\u1082\u1080\u32 \u1085\u1072\u32 \u1092\u1072\u1081\u1083\u1099\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1092\u1072\u1081\u1083\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1042\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1091\u1073\u1083\u1080\u1082\u1072\u1094\u1080\u1103\u32 \u1080\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u44\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u44\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u60\u49\u62\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l419"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u54}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u54\u46\u32 \u1056\u1072\u1079\u1076\u1077\u1083\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1099\u58
\b0\i0\par\pard\sa150\qj \u34\u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1057\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1072\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1056\u1091\u1082\u1086\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1055\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1052\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u45\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1089\u1085\u1072\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1072\u46\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u1085\u1072\u1103\u32 \u1089\u1088\u1077\u1076\u1072\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1055\u1083\u1072\u1090\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u34\u59
\b0\i0\par\pard\sa150\qj \u34\u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u45\u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u34\u59
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\b0\i0\par\pard\sa150\qj \u55\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1080\u32 \u1089\u1086\u1082\u1088\u1072\u1097\u1077\u1085\u1085\u1086\u1084\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1076\u1072\u1090\u1077\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u1073\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1077\u44\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1086\u32 \u1084\u1077\u1089\u1090\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1076\u41\u32 \u1086\u32 \u1088\u1077\u1078\u1080\u1084\u1077\u32 \u1080\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1077\u41\u32 \u1086\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1072\u1093\u32 \u1080\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u1093\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\par \u60\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l7673"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u57\u49\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1079\u41\u32 \u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u40\u1074\u1099\u1087\u1080\u1089\u1082\u1077\u32 \u1080\u1079\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1081\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1080\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u45\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1082\u1072\u1076\u1088\u1086\u1074\u32 \u1074\u32 \u1072\u1089\u1087\u1080\u1088\u1072\u1085\u1090\u1091\u1088\u1077\u32 \u40\u1072\u1076\u1098\u1102\u1085\u1082\u1090\u1091\u1088\u1077\u41\u44\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u44\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1086\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1090\u1077\u1083\u1083\u1077\u1082\u1090\u1072\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u40\u1074\u1099\u1087\u1080\u1089\u1082\u1077\u32 \u1080\u1079\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u34\u1056\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u60\u52\u62\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u52\u62\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u49\u48\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u50\u51\u32 \u1075\u46\u32 N\u32 \u53\u55\u55\u32 \u34\u1054\u1073\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u34\u1056\u1077\u1077\u1089\u1090\u1088\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u34\u32 \u1080\u32 \u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1080\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1074\u1096\u1080\u1084\u32 \u1089\u1080\u1083\u1091\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u52\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u51\u32 \u1075\u46\u32 N\u32 \u52\u51\u56\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u56\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1057\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1072\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u41\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u1093\u44\u32 \u1080\u1084\u1077\u1085\u1072\u1093\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1072\u1093\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u32 \u1084\u1077\u1089\u1090\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1086\u1073\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u1093\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1072\u1081\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u34\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u34\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1076\u41\u32 \u1086\u1073\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u1093\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1077\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u1093\u32 \u40\u1086\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u41\u32 \u1089\u32 \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1089\u1090\u1086\u1081\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1100\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455153#l0"}{\fldrslt\ul \u1086\u1090\u32 \u54\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u46\u32 N\u32 \u54\u51\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080\u34\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u45\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u44\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 N\u32 \u54\u51\u45\u1060\u1047\u41\u46
\b0\i0\par\pard\sa150\qj \u57\u46\u32 \u1042\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u32 \u34\u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u34\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1099\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1080\u1083\u1080\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1091\u1089\u1090\u1072\u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1075\u1086\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1075\u1086\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1082\u1072\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1099\u1081\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1076\u41\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \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=455158#l3"}{\fldrslt\ul N\u32 \u50\u55\u51\u45\u1060\u1047}}\u32 \u60\u53\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u53\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l422"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u48\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1077\u41\u32 \u1086\u1090\u1095\u1077\u1090\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u59
\b0\i0\par\pard\sa150\qj \u1078\u41\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\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 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1090\u1086\u1074\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1081\u32 \u40\u1076\u1086\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u40\u1085\u1072\u1076\u1079\u1086\u1088\u41\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1085\u1077\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u60\u54\u62\u41\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u54\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l24"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49\u53}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u48\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1093\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074\u44\u32 \u1082\u1091\u1088\u1089\u1086\u1074\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1077\u1081\u41\u44\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1082\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u40\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u41\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1091\u1102\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1072\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1089\u1099\u1083\u1086\u1082\u44\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1077\u1090\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u1072\u1084\u32 \u1057\u1072\u1081\u1090\u1072\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1099\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u60\u55\u62\u44\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1080\u1079\u32 \u1085\u1080\u1093\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u58
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u55\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l23"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u57}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1072\u41\u32 \u1086\u1073\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1086\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u40\u1076\u1083\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u41\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u40\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u41\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1084\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u44\u32 \u1082\u1086\u1076\u1077\u32 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u40\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u41\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u41\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1082\u1088\u1091\u1087\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1077\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1081\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u40\u1076\u1083\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1073\u1072\u1082\u1072\u1083\u1072\u1074\u1088\u1080\u1072\u1090\u1072\u44\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1090\u1077\u1090\u1072\u44\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1084\u1072\u1075\u1080\u1089\u1090\u1088\u1072\u1090\u1091\u1088\u1099\u44\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1088\u1076\u1080\u1085\u1072\u1090\u1091\u1088\u1099\u32 \u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1091\u1088\u1099\u45\u1089\u1090\u1072\u1078\u1080\u1088\u1086\u1074\u1082\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1086\u32 \u1096\u1080\u1092\u1088\u1077\u32 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1085\u1072\u1091\u1082\u1080\u44\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u40\u1076\u1083\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u45\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1082\u1072\u1076\u1088\u1086\u1074\u32 \u1074\u32 \u1072\u1089\u1087\u1080\u1088\u1072\u1085\u1090\u1091\u1088\u1077\u32 \u40\u1072\u1076\u1098\u1102\u1085\u1082\u1090\u1091\u1088\u1077\u41\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u32 \u40\u1085\u1072\u1091\u1095\u1085\u1086\u45\u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u41\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u45\u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1073\u1072\u1079\u1077\u32 \u1076\u1083\u1103\u32 \u1077\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1076\u1083\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u41\u32 \u60\u56\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u56\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l401"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1082\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u51\u41\u32 \u1086\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1072\u1089\u1089\u1080\u1075\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u44\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1080\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u40\u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u41\u32 \u60\u57\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u57\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l395"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1075\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l52"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u54}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u52\u41\u32 \u1086\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u44\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u32 \u1080\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1082\u1088\u1091\u1087\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1077\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1081\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u40\u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u41\u32 \u60\u49\u48\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u48\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l395"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1075\u46\u49\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l37"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u55}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u53\u41\u32 \u1086\u32 \u1103\u1079\u1099\u1082\u1072\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u40\u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u41\u32 \u60\u49\u49\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u49\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l246"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u54}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l396"}{\fldrslt\ul \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1076\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l52"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u54}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u54\u41\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1074\u1089\u1090\u1091\u1087\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1081\u41\u44\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1084\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u40\u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1072\u44\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1091\u1077\u1084\u1099\u1077\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1072\u1089\u1089\u1080\u1075\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u44\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u44\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u41\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1085\u1072\u1073\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1072\u1083\u1083\u1086\u1074\u32 \u1087\u1086\u32 \u1074\u1089\u1077\u1084\u32 \u1074\u1089\u1090\u1091\u1087\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1103\u1084\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u44\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1090\u1095\u1080\u1089\u1083\u1077\u1085\u1080\u1103\u32 \u60\u49\u50\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l402"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1083\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l52"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u54}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u55\u41\u32 \u1086\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1077\u32 \u1074\u1099\u1087\u1091\u1089\u1082\u1085\u1080\u1082\u1086\u1074\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1091\u1089\u1090\u1088\u1086\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1099\u1087\u1091\u1089\u1082\u1085\u1080\u1082\u1086\u1074\u32 \u1087\u1088\u1086\u1096\u1083\u1086\u1075\u1086\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u44\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\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\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1082\u1088\u1091\u1087\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1077\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1081\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u60\u49\u51\u62\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u51\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l408"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1089\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l15"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u56}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u49\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1056\u1091\u1082\u1086\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1089\u1090\u1080\u1090\u1077\u1083\u1103\u1093\u44\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1093\u32 \u1092\u1080\u1083\u1080\u1072\u1083\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u40\u1087\u1086\u1089\u1083\u1077\u1076\u1085\u1077\u1077\u32 \u45\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1089\u1090\u1080\u1090\u1077\u1083\u1077\u1081\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u44\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1089\u1090\u1080\u1090\u1077\u1083\u1077\u1081\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1082\u1086\u1085\u1090\u1072\u1082\u1090\u1085\u1099\u1077\u32 \u1090\u1077\u1083\u1077\u1092\u1086\u1085\u1099\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1072\u1076\u1088\u1077\u1089\u1072\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099\u32 \u60\u49\u52\u62\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u52\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l17"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49\u48}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u50\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1055\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103\u44\u32 \u1080\u1084\u1103\u44\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u40\u1087\u1086\u1089\u1083\u1077\u1076\u1085\u1077\u1077\u32 \u45\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1077\u1084\u1072\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u40\u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1087\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1099\u44\u32 \u1082\u1091\u1088\u1089\u1099\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u1099\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1091\u1088\u1086\u1074\u1077\u1085\u1100\u32 \u40\u1091\u1088\u1086\u1074\u1085\u1080\u41\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u44\u32 \u1080\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1076\u41\u32 \u1091\u1095\u1077\u1085\u1072\u1103\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1100\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1077\u41\u32 \u1091\u1095\u1077\u1085\u1086\u1077\u32 \u1079\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1078\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u32 \u40\u1079\u1072\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1085\u1080\u1077\u32 \u51\u32 \u1075\u1086\u1076\u1072\u41\u59
\b0\i0\par\pard\sa150\qj \u1079\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1077\u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1080\u41\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1099\u1090\u1072\u32 \u40\u1083\u1077\u1090\u41\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1074\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1092\u1077\u1088\u1077\u44\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074\u44\u32 \u1082\u1091\u1088\u1089\u1086\u1074\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1077\u1081\u41\u59
\b0\i0\par\pard\sa150\qj \u1082\u41\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u40\u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u41\u44\u32 \u1082\u1086\u1076\u32 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u40\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u41\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u40\u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u41\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1082\u1088\u1091\u1087\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1081\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1073\u1072\u1082\u1072\u1083\u1072\u1074\u1088\u1080\u1072\u1090\u1072\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1090\u1077\u1090\u1072\u44\u32 \u1084\u1072\u1075\u1080\u1089\u1090\u1088\u1072\u1090\u1091\u1088\u1099\u44\u32 \u1086\u1088\u1076\u1080\u1085\u1072\u1090\u1091\u1088\u1099\u44\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1091\u1088\u1099\u45\u1089\u1090\u1072\u1078\u1080\u1088\u1086\u1074\u1082\u1080\u44\u32 \u1096\u1080\u1092\u1088\u32 \u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1085\u1072\u1091\u1082\u1080\u44\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u40\u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u41\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u45\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1082\u1072\u1076\u1088\u1086\u1074\u32 \u1074\u32 \u1072\u1089\u1087\u1080\u1088\u1072\u1085\u1090\u1091\u1088\u1077\u32 \u40\u1072\u1076\u1098\u1102\u1085\u1082\u1090\u1091\u1088\u1077\u41\u44\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u32 \u60\u49\u53\u62\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u53\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l18"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49\u49}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u51\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1052\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u45\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1089\u1085\u1072\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1072\u46\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u1085\u1072\u1103\u32 \u1089\u1088\u1077\u1076\u1072\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u45\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1083\u1080\u1094\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1082\u1072\u1073\u1080\u1085\u1077\u1090\u1086\u1074\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1073\u1080\u1073\u1083\u1080\u1086\u1090\u1077\u1082\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u1087\u1086\u1088\u1090\u1072\u59
\b0\i0\par\pard\sa150\qj \u1076\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u59
\b0\i0\par\pard\sa150\qj \u1077\u41\u32 \u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1077\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u45\u1090\u1077\u1083\u1077\u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1089\u1077\u1090\u1103\u1084\u59
\b0\i0\par\pard\sa150\qj \u1078\u41\u32 \u1086\u1073\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1093\u44\u32 \u1082\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u60\u49\u54\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u54\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l400"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1080\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1079\u41\u32 \u1086\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1078\u1080\u1090\u1080\u1080\u44\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1072\u1090\u1077\u44\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1078\u1080\u1090\u1080\u1080\u32 \u60\u49\u55\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u55\u62\u32 \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1099\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l400"}{\fldrslt\ul \u34\u1080\u34}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l405"}{\fldrslt\ul \u34\u1086\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l22"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u49\u51}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u50\u41\u32 \u1086\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u1073\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1074\u32 \u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1078\u1080\u1090\u1080\u1077\u44\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1072\u1090\u44\u32 \u1087\u1088\u1080\u1089\u1087\u1086\u1089\u1086\u1073\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1083\u1080\u1094\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u46
\b0\i0\par\pard\sa150\qj \u49\u52\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1055\u1083\u1072\u1090\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1077\u1094\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1087\u1083\u1072\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u1073\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1089\u1090\u1086\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u1073\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1087\u1083\u1072\u1090\u1099\u44\u32 \u1074\u1079\u1080\u1084\u1072\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u41\u32 \u1079\u1072\u32 \u1087\u1088\u1080\u1089\u1084\u1086\u1090\u1088\u32 \u1080\u32 \u1091\u1093\u1086\u1076\u32 \u1079\u1072\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u44\u32 \u1086\u1089\u1074\u1072\u1080\u1074\u1072\u1102\u1097\u1080\u1084\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\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1079\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1097\u1077\u1081\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\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1099\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1072\u1090\u1077\u44\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1089\u1084\u1086\u1090\u1088\u1072\u32 \u1080\u32 \u1091\u1093\u1086\u1076\u1072\u32 \u1079\u1072\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1074\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u1093\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1097\u1077\u1081\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\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u49\u53\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u45\u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u1073\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1072\u1089\u1089\u1080\u1075\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u44\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u44\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1087\u1083\u1072\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u40\u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u41\u32 \u1083\u1080\u1094\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1080\u1090\u1086\u1075\u1072\u1084\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1086\u32 \u1080\u1090\u1086\u1075\u1072\u1084\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u46
\b0\i0\par\pard\sa150\qj \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1087\u1083\u1072\u1085\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u45\u1093\u1086\u1079\u1103\u1081\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1080\u1083\u1080\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1091\u1102\u32 \u1089\u1084\u1077\u1090\u1091\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u60\u49\u56\u62\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u56\u62\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=455158#l1"}{\fldrslt\ul N\u32 \u50\u55\u51\u45\u1060\u1047}}\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u54\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1042\u1072\u1082\u1072\u1085\u1090\u1085\u1099\u1077\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u40\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u41\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1074\u1072\u1082\u1072\u1085\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 \u40\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u41\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u44\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1080\u44\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u44\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1084\u1077\u1089\u1090\u1072\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1091\u1077\u1084\u1099\u1077\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1072\u1089\u1089\u1080\u1075\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u44\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1091\u1077\u1084\u1099\u1077\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u60\u49\u57\u62\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u49\u57\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l403"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1084\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u55\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1057\u1090\u1080\u1087\u1077\u1085\u1076\u1080\u1080\u32 \u1080\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1089\u1090\u1080\u1087\u1077\u1085\u1076\u1080\u1081\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1078\u1080\u1090\u1080\u1103\u44\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1072\u1090\u1072\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1086\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1078\u1080\u1083\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1078\u1080\u1090\u1080\u1080\u44\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1072\u1090\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1086\u1075\u1086\u1088\u1086\u1076\u1085\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u59
\b0\i0\par\pard\sa150\qj \u1076\u41\u32 \u1086\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1078\u1080\u1090\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u56\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1052\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1077\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1082\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1093\u32 \u1089\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1072\u1091\u1082\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u57\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1086\u1073\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u60\u50\u48\u62\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u50\u48\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l400"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1080\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l523"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u55\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u50\u41\u32 \u1086\u1073\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1084\u1077\u1085\u1102\u32 \u1077\u1078\u1077\u1076\u1085\u1077\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1088\u1103\u1095\u1077\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1076\u1080\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1084\u1077\u1085\u1102\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u1080\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1081\u44\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u40\u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1097\u1080\u1093\u41\u32 \u1087\u1080\u1097\u1077\u1074\u1099\u1077\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1099\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1086\u1074\u1086\u1083\u1100\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1089\u1099\u1088\u1100\u1077\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u59
\b0\i0\par\pard\sa150\qj \u1076\u41\u32 \u1092\u1086\u1088\u1084\u1091\u32 \u1086\u1073\u1088\u1072\u1090\u1085\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1076\u1083\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1099\u32 \u1085\u1072\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1087\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1102\u32 \u60\u50\u49\u62\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u50\u49\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l22"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49\u51}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u50\u48\u46\u32 \u1055\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u32 \u34\u1054\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 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u34\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1093\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1093\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u59
\b0\i0\par\pard\sa150\qj \u1075\u41\u32 \u1086\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u40\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u32 \u60\u50\u50\u62\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj --------------------
\par \u60\u50\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=455158#l397"}{\fldrslt\ul \u1055\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u32 \u34\u1077\u34}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u50\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=457031#l16"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u57}}\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u32 N\u32 \u49\u56\u48\u50\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u34\u1072\u34\u32 \u1080\u32 \u34\u1073\u34\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1072\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1089\u1099\u1083\u1086\u1082\u44\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1077\u1088\u1077\u1093\u1086\u1076\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1077\u1090\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1072\u1084\u46
\b0\i0\par\pard\sa150\qj \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u34\u1074\u34\u32 \u1080\u32 \u34\u1075\u34\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1082\u1086\u1087\u1080\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u46
\b0\i0\par\pard\sa150\qj \u50\u49\u46\u32 \u1057\u1072\u1081\u1090\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1080\u1084\u1077\u1090\u1100\u32 \u1074\u1077\u1088\u1089\u1080\u1102\u32 \u1076\u1083\u1103\u32 \u1089\u1083\u1072\u1073\u1086\u1074\u1080\u1076\u1103\u1097\u1080\u1093\u46
\b0\i0\par\pard\sa150\qj \u50\u50\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1085\u1072\u32 \u1057\u1072\u1081\u1090\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1090\u1077\u1082\u1089\u1090\u1086\u1074\u1086\u1084\u44\u32 \u1075\u1080\u1087\u1077\u1088\u1090\u1077\u1082\u1089\u1090\u1086\u1074\u1086\u1084\u44\u32 \u1075\u1088\u1072\u1092\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1072\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1072\u1093\u32 \u1080\u1085\u1092\u1086\u1075\u1088\u1072\u1092\u1080\u1082\u1080\u44\u32 \u1084\u1091\u1083\u1100\u1090\u1080\u1084\u1077\u1076\u1080\u1072\u44\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1073\u1072\u1079\u1099\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u46
\b0\i0\par\pard\sa150\qj \u50\u51\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1090\u1077\u1082\u1089\u1090\u1072\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1057\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1077\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1077\u1084\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u1080\u1089\u1082\u1072\u32 \u1080\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1092\u1088\u1072\u1075\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1090\u1077\u1082\u1089\u1090\u1072\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1073\u1088\u1072\u1091\u1079\u1077\u1088\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u52\u46\u32 \u1058\u1077\u1082\u1089\u1090\u1086\u1074\u1099\u1077\u32 \u1080\u32 \u1090\u1072\u1073\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1082\u32 \u1075\u1080\u1087\u1077\u1088\u1090\u1077\u1082\u1089\u1090\u1086\u1074\u1086\u1084\u1091\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1091\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1057\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1092\u1072\u1081\u1083\u1086\u1074\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1077\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1077\u1084\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1093\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1089\u1082\u1072\u1095\u1080\u1074\u1072\u1085\u1080\u1077\u41\u32 \u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1097\u1077\u1084\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u1080\u1089\u1082\u1072\u32 \u1080\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1092\u1088\u1072\u1075\u1084\u1077\u1085\u1090\u1072\u32 \u1090\u1077\u1082\u1089\u1090\u1072\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1089\u1084\u1086\u1090\u1088\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u53\u46\u32 \u1055\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1086\u1074\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1072\u32 \u1057\u1072\u1081\u1090\u1077\u44\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1102\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1099\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1099\u1081\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1086\u1073\u1097\u1077\u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u46\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1077\u1073\u45\u1086\u1073\u1086\u1079\u1088\u1077\u1074\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1072\u1074\u1080\u1075\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1086\u1080\u1089\u1082\u1072\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1090\u1077\u1082\u1089\u1090\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1086\u1090\u1086\u1073\u1088\u1072\u1078\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1092\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1101\u1083\u1077\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u32 \u1074\u32 \u1074\u1077\u1073\u1086\u1073\u1086\u1079\u1088\u1077\u1074\u1072\u1090\u1077\u1083\u1077\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1086\u1095\u1090\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1089\u1082\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1090\u1077\u1082\u1089\u1090\u1072\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1087\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u44\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u46
\b0\i0\par\pard\sa150\qj \u50\u54\u46\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u55\u32 \u45\u32 \u50\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1093\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1057\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1077\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1077\u1084\u32 \u1077\u1077\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u44\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u50\u55\u46\u32 \u1042\u1089\u1077\u32 \u1089\u1090\u1088\u1072\u1085\u1080\u1094\u1099\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1057\u1072\u1081\u1090\u1072\u44\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u55\u32 \u45\u32 \u50\u48\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1093\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u32 html\u45\u1088\u1072\u1079\u1084\u1077\u1090\u1082\u1091\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1091\u1102\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1081\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u1057\u1072\u1081\u1090\u1077\u46\u32 \u1044\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1088\u1072\u1079\u1084\u1077\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 html\u45\u1088\u1072\u1079\u1084\u1077\u1090\u1082\u1086\u1081\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1089\u1084\u1086\u1090\u1088\u1072\u32 \u1087\u1086\u1089\u1077\u1090\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1057\u1072\u1081\u1090\u1072\u32 \u1074\u1086\u32 \u1074\u1089\u1077\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1072\u1093\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u46
\b0\i0\par\pard\sa150}