{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i 21\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 2011\u32 \u1075.\u32 N\u32 323-\u1060\u1047\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1049\u32 \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u1041\u32 \u1054\u1057\u1053\u1054\u1042\u1040\u1061\u32 \u1054\u1061\u1056\u1040\u1053\u1067\u32 \u1047\u1044\u1054\u1056\u1054\u1042\u1068\u1071\u32 \u1043\u1056\u1040\u1046\u1044\u1040\u1053\u32 \u1042\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=200417#l147"}{\fldrslt\ul \u1086\u1090\u32 25.06.2012\u32 N\u32 89-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304181#l0"}{\fldrslt\ul \u1086\u1090\u32 25.06.2012\u32 N\u32 93-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=222138#l0"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 167-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l0"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 185-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=216088#l0"}{\fldrslt\ul \u1086\u1090\u32 23.07.2013\u32 N\u32 205-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=317145#l0"}{\fldrslt\ul \u1086\u1090\u32 27.09.2013\u32 N\u32 253-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l0"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=223714#l0"}{\fldrslt\ul \u1086\u1090\u32 28.12.2013\u32 N\u32 386-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288957#l0"}{\fldrslt\ul \u1086\u1090\u32 04.06.2014\u32 N\u32 145-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235368#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 205-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235423#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 243-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=235438#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 246-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=309172#l0"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 256-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=240468#l0"}{\fldrslt\ul \u1086\u1090\u32 22.10.2014\u32 N\u32 314-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=264334#l0"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 418-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=266766#l0"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288992#l0"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 519-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244530#l0"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247969#l0"}{\fldrslt\ul \u1086\u1090\u32 08.03.2015\u32 N\u32 33-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247950#l0"}{\fldrslt\ul \u1086\u1090\u32 08.03.2015\u32 N\u32 55-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=249918#l0"}{\fldrslt\ul \u1086\u1090\u32 06.04.2015\u32 N\u32 78-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305860#l0"}{\fldrslt\ul \u1086\u1090\u32 29.06.2015\u32 N\u32 160-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288995#l0"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 213-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=255625#l2"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 230-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283371#l2"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 233-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=255534#l0"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 271-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=264219#l0"}{\fldrslt\ul \u1086\u1090\u32 14.12.2015\u32 N\u32 374-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=265124#l0"}{\fldrslt\ul \u1086\u1090\u32 29.12.2015\u32 N\u32 389-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=281276#l0"}{\fldrslt\ul \u1086\u1090\u32 29.12.2015\u32 N\u32 408-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=270679#l0"}{\fldrslt\ul \u1086\u1090\u32 05.04.2016\u32 N\u32 93-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=271970#l0"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276308#l0"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=291411#l0"}{\fldrslt\ul \u1086\u1090\u32 03.04.2017\u32 N\u32 61-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=292604#l0"}{\fldrslt\ul \u1086\u1090\u32 01.05.2017\u32 N\u32 86-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305855#l0"}{\fldrslt\ul \u1086\u1090\u32 01.07.2017\u32 N\u32 154-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314681#l0"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 216-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l0"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304243#l0"}{\fldrslt\ul \u1086\u1090\u32 05.12.2017\u32 N\u32 373-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304255#l0"}{\fldrslt\ul \u1086\u1090\u32 05.12.2017\u32 N\u32 392-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305922#l2"}{\fldrslt\ul \u1086\u1090\u32 29.12.2017\u32 N\u32 465-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=309323#l0"}{\fldrslt\ul \u1086\u1090\u32 07.03.2018\u32 N\u32 56-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=317109#l0"}{\fldrslt\ul \u1086\u1090\u32 19.07.2018\u32 N\u32 208-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=318162#l0"}{\fldrslt\ul \u1086\u1090\u32 03.08.2018\u32 N\u32 323-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\i0
\par\i 1\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 2011\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\i0
\par\i \u1057\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i 9\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 2011\u32 \u1075\u1086\u1076\u1072\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 1.\u32 \u1054\u1041\u1065\u1048\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 1.\u32 \u1055\u1088\u1077\u1076\u1084\u1077\u1090\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103),\u32 \u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1080\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1088\u1091\u1087\u1087\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1072\u1074;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1080\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\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\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 2.\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1077
\b0\par\pard\sa150\fs24\qj \u1044\u1083\u1103\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1086\u1085\u1103\u1090\u1080\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1077\u32 -\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086,\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1086\u1083\u1091\u1095\u1080\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1087\u1088\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1093\u1088\u1072\u1085\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1086\u1093\u1088\u1072\u1085\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103)\u32 -\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086,\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086,\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086,\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086,\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u1075\u1086,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 (\u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086),\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1080\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1082\u1088\u1077\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1082\u1072\u1078\u1076\u1086\u1075\u1086\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1076\u1086\u1083\u1075\u1086\u1083\u1077\u1090\u1085\u1077\u1081\u32 \u1072\u1082\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1077\u1084\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 -\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1091\u1089\u1083\u1091\u1075\u1072\u32 -\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1091,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1091\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1095\u1077\u1085\u1085\u1086\u1077\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 -\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1084\u1099\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1087\u1086\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091,\u32 \u1079\u1072\u1090\u1088\u1072\u1075\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102,\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1091\u1102,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102,\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1091\u1102,\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1091\u1102\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u1080\u1076\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1084\u1072\u1085\u1080\u1087\u1091\u1083\u1103\u1094\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=265124#l5"}{\fldrslt\ul \u1086\u1090\u32 29.12.2015\u32 N\u32 389-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1072\u32 -\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1091\u1082\u1088\u1077\u1087\u1083\u1077\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1080\u1093\u32 \u1088\u1072\u1085\u1085\u1077\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1080\u1093\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1077\u1076\u1085\u1086\u1075\u1086\u32 \u1074\u1083\u1080\u1103\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1077\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1077\u1075\u1086\u32 \u1086\u1073\u1080\u1090\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1072\u32 -\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1088\u1072\u1089\u1087\u1086\u1079\u1085\u1072\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1092\u1072\u1082\u1090\u1072\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1073\u1086\u1088\u1072\u32 \u1080\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1078\u1072\u1083\u1086\u1073\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1077\u1075\u1086\u32 \u1072\u1085\u1072\u1084\u1085\u1077\u1079\u1072\u32 \u1080\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1072,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1099\u1093,\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1072\u1083\u1100\u1085\u1099\u1093,\u32 \u1087\u1072\u1090\u1086\u1083\u1086\u1075\u1086-\u1072\u1085\u1072\u1090\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1072,\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1101\u1090\u1080\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 -\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1087\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072,\u32 \u1094\u1077\u1083\u1100\u1102\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1083\u1077\u1075\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1103\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1078\u1080\u1079\u1085\u1080;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u32 -\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1083\u1086\u1089\u1100\u32 \u1079\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1091\u32 \u1085\u1077\u1075\u1086\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1090\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 -\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 (\u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093)\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1089\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1077\u1081\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1086\u1081)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1090\u1082\u1072\u1085\u1077\u1081,\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1082\u1086\u1081\u32 \u1082\u1088\u1086\u1074\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1077\u1077\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1103\u1093;
\b0\i0\par\pard\sa150\qj 11)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 -\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 (\u1091\u1089\u1090\u1072\u1074\u1085\u1086\u1075\u1086)\u32 \u1074\u1080\u1076\u1072\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1080,\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\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 \u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 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\u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u1088\u1103\u1076\u1091\u32 \u1089\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1081\u32 (\u1091\u1089\u1090\u1072\u1074\u1085\u1086\u1081)\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1082\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080,\u32 \u1082\u1072\u1089\u1072\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 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\u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=281276#l157"}{\fldrslt\ul \u1086\u1090\u32 29.12.2015\u32 N\u32 408-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 12)\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 -\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1077\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 (\u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1087\u1090\u1086\u1074\u1086\u1081\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1072\u1087\u1090\u1077\u1095\u1085\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103).\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1082\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100;
\b0\i0\par\pard\sa150\qj 13)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u32 -\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1077\u1090\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1074\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1077\u32 (\u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077)\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1093\u1086\u1076\u1080\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1083\u1080\u1073\u1086\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1084,\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100;
\b0\i0\par\pard\sa150\qj 14)\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u32 -\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1077\u1090\u32 \u1074\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1074\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1093\u1086\u1076\u1103\u1090\u32 \u1086\u1087\u1090\u1086\u1074\u1072\u1103\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1080\u1093\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077,\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1088\u1086\u1079\u1085\u1080\u1095\u1085\u1072\u1103\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1099),\u32 \u1080\u1093\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1077,\u32 \u1086\u1090\u1087\u1091\u1089\u1082,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1072;
\b0\i0\par\pard\sa150\qj 15)\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1081\u32 \u1074\u1088\u1072\u1095\u32 -\u32 \u1074\u1088\u1072\u1095,\u32 \u1085\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1099\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u32 \u1085\u1080\u1084\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 16)\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077\u32 -\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1077\u1077\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1087\u1072\u1090\u1086\u1075\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1082\u32 \u1080\u1079\u1084\u1077\u1085\u1103\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1074\u1085\u1077\u1096\u1085\u1077\u1081\u32 \u1080\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1087\u1088\u1080\u32 \u1086\u1076\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1084\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1085\u1086-\u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1085\u1086-\u1087\u1088\u1080\u1089\u1087\u1086\u1089\u1086\u1073\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1072\u1082\u1094\u1080\u1081\u32 \u1080\u32 \u1084\u1077\u1093\u1072\u1085\u1080\u1079\u1084\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072;
\b0\i0\par\pard\sa150\qj 17)\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u32 -\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1087\u1072\u1090\u1086\u1075\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1092\u1080\u1079\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1080\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 18)\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077\u32 -\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1089\u1072\u1084\u1086\u32 \u1087\u1086\u32 \u1089\u1077\u1073\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1083\u1086\u1078\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1074\u1099\u1079\u1099\u1074\u1072\u1077\u1090\u32 \u1087\u1077\u1088\u1074\u1086\u1086\u1095\u1077\u1088\u1077\u1076\u1085\u1091\u1102\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1085\u1072\u1080\u1073\u1086\u1083\u1100\u1096\u1077\u1081\u32 \u1091\u1075\u1088\u1086\u1079\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080,\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102,\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1080\u1074\u1086\u1076\u1080\u1090\u32 \u1082\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1086\u1081\u32 \u1089\u1084\u1077\u1088\u1090\u1080;
\b0\i0\par\pard\sa150\qj 19)\u32 \u1089\u1086\u1087\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077\u32 -\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1085\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1085\u1086-\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077\u1084,\u32 \u1091\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1077\u1084\u1091\u32 \u1074\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u1083\u1080\u1103\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1100,\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1085\u1077\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1086\u1081\u32 \u1089\u1084\u1077\u1088\u1090\u1080;
\b0\i0\par\pard\sa150\qj 20)\u32 \u1090\u1103\u1078\u1077\u1089\u1090\u1100\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 -\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1081,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1100\u32 \u1087\u1086\u1088\u1072\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081,\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u1084\u32 \u1083\u1080\u1073\u1086\u32 \u1080\u1093\u32 \u1086\u1089\u1083\u1086\u1078\u1085\u1077\u1085\u1080\u1077\u1084;
\b0\i0\par\pard\sa150\qj 21)\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 -\u32 \u1089\u1086\u1074\u1086\u1082\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1089\u1090\u1080\u1082,\u32 \u1086\u1090\u1088\u1072\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1080,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1100\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072.
\b0\i0\par\pard\sa150\qj 22)\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080\u32 -\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1086\u1073\u1086\u1081,\u32 \u1089\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1072\u1091\u1090\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1102\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094,\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1072\u1077\u1084\u1099\u1093\u32 \u1080\u1084\u1080\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1086\u1074,\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1081,\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u1084\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l5"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 3.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=2672#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1080}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074,\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1086\u1088\u1084\u1099\u32 \u1086\u1073\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1093,\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1072\u1093\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1072\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1088\u1077\u1095\u1080\u1090\u1100\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1086\u1088\u1084\u32 \u1086\u1073\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1093,\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1072\u1093\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093\u32 \u1072\u1082\u1090\u1072\u1093\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1080\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1077\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1086\u1073\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \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.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072,\u32 \u1095\u1077\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1086\u1087\u1077\u1088\u1077\u1078\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086-\u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=255755#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1086\u1087\u1077\u1088\u1077\u1078\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086-\u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\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=288992#l50"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 519-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1083\u1072\u1089\u1090\u1077\u1088\u1072\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305860#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u32 \u1082\u1083\u1072\u1089\u1090\u1077\u1088\u1077\u32 \u1080\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\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=305860#l119"}{\fldrslt\ul \u1086\u1090\u32 29.06.2015\u32 N\u32 160-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1088\u1090\u1072\u32 \u1042\u1083\u1072\u1076\u1080\u1074\u1086\u1089\u1090\u1086\u1082,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=285737#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1090\u1077\u32 \u1042\u1083\u1072\u1076\u1080\u1074\u1086\u1089\u1090\u1086\u1082".\u32 (\u1074\u32 \u1088\u1077\u1076.\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=288995#l132"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 213-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9.\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1080\u1085\u1085\u1086\u1074\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1085\u1090\u1088\u1086\u1074,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=314681#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 "\u1054\u1073\u32 \u1080\u1085\u1085\u1086\u1074\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1091\u1095\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1093\u32 \u1080\u32 \u1086\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1080\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".\u32 (\u1074\u32 \u1088\u1077\u1076.\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=314681#l252"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 216-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 2.\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1067\u1045\u32 \u1055\u1056\u1048\u1053\u1062\u1048\u1055\u1067\u32 \u1054\u1061\u1056\u1040\u1053\u1067\u32 \u1047\u1044\u1054\u1056\u1054\u1042\u1068\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 4.\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1084\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1101\u1090\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1076\u1077\u1090\u1077\u1081;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1085\u1077\u1076\u1086\u1087\u1091\u1089\u1090\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1099.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 5.\u32 \u1057\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1101\u1090\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1093\u1088\u1072\u1085\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1103,\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1086\u1073\u1097\u1077\u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1084\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1087\u1086\u1083\u1072,\u32 \u1088\u1072\u1089\u1099,\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072,\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1103\u1079\u1099\u1082\u1072,\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081,\u32 \u1087\u1088\u1086\u1080\u1089\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1080,\u32 \u1091\u1073\u1077\u1078\u1076\u1077\u1085\u1080\u1081,\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1090\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1086\u1073\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1089\u1090\u1074.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1091\u1077\u1090\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1086\u1090\u32 \u1083\u1102\u1073\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1076\u1080\u1089\u1082\u1088\u1080\u1084\u1080\u1085\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u1084\u32 \u1091\u32 \u1085\u1080\u1093\u32 \u1082\u1072\u1082\u1080\u1093-\u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 6.\u32 \u1055\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1087\u1091\u1090\u1077\u1084:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1084\u1086\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1074\u1072\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1075\u1091\u1084\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1077\u1075\u1086\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1080\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1076\u1080\u1094\u1080\u1081\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1093\u1086\u1076\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1088\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1075\u1080\u1075\u1080\u1077\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1085\u1086\u1088\u1084\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1084\u1092\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u1089\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u32 \u1085\u1080\u1084\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1080\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1083\u1080\u1094,\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u1072\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1077\u1081\u32 \u1082\u1086\u1084\u1087\u1077\u1090\u1077\u1085\u1094\u1080\u1080\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1089\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1089\u1074\u1086\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 7.\u32 \u1055\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1076\u1077\u1090\u1077\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1082\u1072\u1082\u32 \u1086\u1076\u1085\u1086\u32 \u1080\u1079\u32 \u1074\u1072\u1078\u1085\u1077\u1081\u1096\u1080\u1093\u32 \u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1044\u1077\u1090\u1080\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1086\u1083\u1091\u1095\u1080\u1103\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1089\u1086\u1073\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1077,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1079\u1072\u1073\u1086\u1090\u1091\u32 \u1086\u1073\u32 \u1080\u1093\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1077\u32 \u1080\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1091\u1102\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1091\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1074\u1072\u1090\u1100\u32 \u1080\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1090\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1091,\u32 \u1088\u1072\u1085\u1085\u1077\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1080\u32 \u1084\u1083\u1072\u1076\u1077\u1085\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1089\u1084\u1077\u1088\u1090\u1085\u1086\u1089\u1090\u1080,\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1091\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1084\u1086\u1090\u1080\u1074\u1072\u1094\u1080\u1080\u32 \u1082\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1084\u1091\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1087\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u1084\u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u1084\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 \u1089\u1074\u1086\u1080\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1074\u1072\u1102\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1076\u1077\u1090\u1103\u1084,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1076\u1077\u1090\u1077\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1085\u1099\u1093\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1089\u1077\u1084\u1100\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1091,\u32 \u1086\u1088\u1080\u1077\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1091\u1102\u32 \u1085\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1086\u1090\u1076\u1099\u1093,\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1080\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u1093\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 8.\u32 \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1090\u1088\u1072\u1090\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093,\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093,\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1084\u1077\u1088,\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\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 \u1074\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1091\u1093\u1086\u1076\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 (\u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103),\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080,\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 9.\u32 \u1054\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 10.\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080
\b0\par\pard\sa150\fs24\qj \u1044\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1091\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u1084\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1075\u1086\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u1084\u32 \u1080\u1093\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1086\u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1084\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\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 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1081\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1074\u1089\u1077\u1093\u32 \u1075\u1088\u1091\u1087\u1087\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1075\u1088\u1091\u1087\u1087\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\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 \u1087\u1077\u1088\u1077\u1076\u1074\u1080\u1078\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1076\u1083\u1103\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1079\u1082\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1074\u32 \u1073\u1083\u1080\u1078\u1072\u1081\u1096\u1091\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1075\u1088\u1086\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1077\u1075\u1086\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102.
\b0\i0\par\pard\sa150\qj 9)\u32 \u1086\u1089\u1085\u1072\u1097\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1075\u1088\u1091\u1087\u1087\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\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.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=266766#l274"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 419-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 10)\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l42"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 11.\u32 \u1053\u1077\u1076\u1086\u1087\u1091\u1089\u1090\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1090\u1082\u1072\u1079\u32 \u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1077\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1077\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1101\u1090\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099,\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1091\u32 \u1073\u1077\u1079\u1086\u1090\u1083\u1072\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086.\u32 \u1054\u1090\u1082\u1072\u1079\u32 \u1074\u32 \u1077\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1047\u1072\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 1\u32 \u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080\u32 \u1085\u1077\u1089\u1091\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 12.\u32 \u1055\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1091\u1090\u1077\u1084:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1103\u32 \u1072\u1083\u1082\u1086\u1075\u1086\u1083\u1103\u32 \u1080\u32 \u1090\u1072\u1073\u1072\u1082\u1072,\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1073\u1086\u1088\u1100\u1073\u1099\u32 \u1089\u32 \u1085\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1085\u1072\u1088\u1082\u1086\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1087\u1089\u1080\u1093\u1086\u1090\u1088\u1086\u1087\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 (\u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093)\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1088\u1072\u1085\u1085\u1077\u1084\u1091\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1102\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1073\u1086\u1088\u1100\u1073\u1077\u32 \u1089\u32 \u1085\u1080\u1084\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=240468#l0"}{\fldrslt\ul \u1086\u1090\u32 22.10.2014\u32 N\u32 314-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 13.\u32 \u1057\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1099
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1092\u1072\u1082\u1090\u1077\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1079\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1077,\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u32 \u1077\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1086\u1085\u1080\u32 \u1089\u1090\u1072\u1083\u1080\u32 \u1080\u1079\u1074\u1077\u1089\u1090\u1085\u1099\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1080,\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1093,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093,\u32 \u1089\u1083\u1091\u1078\u1077\u1073\u1085\u1099\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 3\u32 \u1080\u32 4\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091,\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1080\u1093\u32 \u1086\u1087\u1091\u1073\u1083\u1080\u1082\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u1079\u1076\u1072\u1085\u1080\u1103\u1093,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1080\u32 \u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1103\u1093.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091,\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1077\u1085\u32 \u1074\u1099\u1088\u1072\u1079\u1080\u1090\u1100\u32 \u1089\u1074\u1086\u1102\u32 \u1074\u1086\u1083\u1102,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l114"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 1}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 9\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 20\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1099\u1093\u32 \u1086\u1090\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1086\u1088\u1072\u1078\u1077\u1085\u1080\u1081;
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\u1089\u1087\u1086\u1088\u1090\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080"\u32 \u1085\u1077\u1089\u1095\u1072\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u32 \u1089\u32 \u1083\u1080\u1094\u1086\u1084,\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1091\u32 \u1080\u32 \u1085\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1074\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1089\u32 \u1092\u1080\u1079\u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086-\u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081,\u32 \u1085\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1079\u1072\u1082\u1072\u1079\u1095\u1080\u1082\u1086\u1084\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1086\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077,\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1084\u32 \u1083\u1080\u1094\u1086\u1084\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1091,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1077\u1075\u1086\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1074\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1086\u1088\u1077\u1074\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1240"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=249918#l4"}{\fldrslt\ul \u1086\u1090\u32 06.04.2015\u32 N\u32 78-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1084\u1077\u1085\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 11.\u32 \u1055\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1240"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 3.\u32 \u1055\u1054\u1051\u1053\u1054\u1052\u1054\u1063\u1048\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1061\u32 \u1054\u1056\u1043\u1040\u1053\u1054\u1042\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1042\u1051\u1040\u1057\u1058\u1048,\u32 \u1054\u1056\u1043\u1040\u1053\u1054\u1042\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1042\u1051\u1040\u1057\u1058\u1048\u32 \u1057\u1059\u1041\u1066\u1045\u1050\u1058\u1054\u1042\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1048\u32 \u1054\u1056\u1043\u1040\u1053\u1054\u1042\u32 \u1052\u1045\u1057\u1058\u1053\u1054\u1043\u1054\u32 \u1057\u1040\u1052\u1054\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1042\u32 \u1057\u1060\u1045\u1056\u1045\u32 \u1054\u1061\u1056\u1040\u1053\u1067\u32 \u1047\u1044\u1054\u1056\u1054\u1042\u1068\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 14.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1080\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1086\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1087\u1072\u1089\u1077\u1085\u1080\u1077\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1083\u1102\u1076\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093,\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1077\u32 \u1074\u32 \u1079\u1086\u1085\u1077\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u1072\u1093;
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\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1073\u1072\u1079\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1085\u1092\u1080\u1076\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086-\u1095\u1072\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1072\u1088\u1090\u1085\u1077\u1088\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
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\b0\i0\par\pard\sa150\qj 3)\u32 \u1082\u1086\u1086\u1088\u1076\u1080\u1085\u1072\u1094\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1085\u1086\u1084\u1077\u1085\u1082\u1083\u1072\u1090\u1091\u1088\u1099\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 (\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1082\u1086\u1077\u1095\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1103\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074,\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077);
\b0\i0\par\pard\sa150\qj 6)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1090\u1080\u1087\u1086\u1074\u1099\u1093\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1085\u1086\u1084\u1077\u1085\u1082\u1083\u1072\u1090\u1091\u1088\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1077\u32 \u1080\u32 \u1096\u1090\u1072\u1090\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1074\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1080\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099);\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1525"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081;
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\b0\i0\par\pard\sa150\qj 15)\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081;
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\u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1101\u1090\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\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 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090"\u32 \u1085\u1072\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1072\u1081\u1090\u1072\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1072\u1076\u1088\u1077\u1089\u1086\u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1095\u1090\u1099,\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1101\u1090\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1099\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1072\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103)\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080:\u32 (\u1074\u32 \u1088\u1077\u1076.\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=270679#l1"}{\fldrslt\ul \u1086\u1090\u32 05.04.2016\u32 N\u32 93-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080);\u32 (\u1074\u32 \u1088\u1077\u1076.\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=264334#l14"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 418-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1086\u1087\u1090\u1086\u1074\u1086\u1081\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1080\u32 \u1072\u1087\u1090\u1077\u1095\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080);\u32 (\u1074\u32 \u1088\u1077\u1076.\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=264334#l14"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 418-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1091\u32 \u1085\u1072\u1088\u1082\u1086\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1087\u1089\u1080\u1093\u1086\u1090\u1088\u1086\u1087\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1077\u1082\u1091\u1088\u1089\u1086\u1088\u1086\u1074,\u32 \u1082\u1091\u1083\u1100\u1090\u1080\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1085\u1072\u1088\u1082\u1086\u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1088\u1072\u1089\u1090\u1077\u1085\u1080\u1081\u32 (\u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1091\u32 \u1085\u1072\u1088\u1082\u1086\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1087\u1089\u1080\u1093\u1086\u1090\u1088\u1086\u1087\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1087\u1080\u1089\u1082\u1080\u32 I,\u32 II\u32 \u1080\u32 III\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u32 \u1085\u1072\u1088\u1082\u1086\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1087\u1089\u1080\u1093\u1086\u1090\u1088\u1086\u1087\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1077\u1082\u1091\u1088\u1089\u1086\u1088\u1086\u1074,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1086\u1087\u1090\u1086\u1074\u1086\u1081\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1080\u32 \u1072\u1087\u1090\u1077\u1095\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080);\u32 (\u1074\u32 \u1088\u1077\u1076.\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=264334#l14"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 418-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l1"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1089\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1081\u32 \u1080\u1079\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1080).
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1073\u1097\u1080\u1081\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1077\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1089\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1081\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1082,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 1\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1086\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1072\u1087\u1090\u1077\u1095\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1102\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1085\u1072\u1088\u1082\u1086\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1087\u1089\u1080\u1093\u1086\u1090\u1088\u1086\u1087\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u32 \u1080\u32 \u1080\u1093\u32 \u1087\u1088\u1077\u1082\u1091\u1088\u1089\u1086\u1088\u1086\u1074;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1080\u1085\u1099\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l1"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1057\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1057\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1085\u1086\u1089\u1103\u1090\u32 \u1094\u1077\u1083\u1077\u1074\u1086\u1081\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u32 \u1080\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1099\u32 \u1085\u1072\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1094\u1077\u1083\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1074\u1077\u1085\u1094\u1080\u1081\u32 \u1085\u1077\u32 \u1087\u1086\u32 \u1094\u1077\u1083\u1077\u1074\u1086\u1084\u1091\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1074\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086-\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1089\u1092\u1077\u1088\u1077,\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u1079\u1099\u1089\u1082\u1072\u1090\u1100\u32 \u1101\u1090\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\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.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1080\u1079\u1076\u1072\u1077\u1090\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1077\u32 \u1072\u1082\u1090\u1099\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1099\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1080\u1079\u1076\u1072\u1077\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1091\u1085\u1082\u1090\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283371#l214"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 233-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4)\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1072\u1084\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1080,\u32 \u1082\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1091\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1075\u1086\u1090\u1086\u1074\u1080\u1090\u32 \u1080\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u32 \u1074\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1080\u32 \u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9.\u32 \u1059\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1074\u1077\u1076\u1077\u1090\u32 \u1077\u1076\u1080\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1081,\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1077\u1084,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 1\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080;
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\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1072\u1090\u1086\u1074\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1072\u1090\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1074\u1096\u1080\u1093\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1077\u1088\u1077\u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1081),\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102,\u32 \u1074\u1086\u1079\u1086\u1073\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u32 \u1072\u1085\u1085\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1081,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 1\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=270679#l3"}{\fldrslt\ul \u1086\u1090\u32 05.04.2016\u32 N\u32 93-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 10.\u32 \u1042\u1099\u1089\u1096\u1077\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080):
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\b0\i0\par\pard\sa150\qj 12.\u32 \u1063\u1072\u1089\u1090\u1100\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1072\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 16.\u32 \u1055\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1088\u1072\u1074\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1086\u1083\u1091\u1095\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u1084\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1075\u1080\u1075\u1080\u1077\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1072,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1077\u1081\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1091\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1102\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1081,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1089\u1082\u1086\u1088\u1086\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1087\u1072\u1083\u1083\u1080\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1525"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 11)\u32 \u1082\u1086\u1086\u1088\u1076\u1080\u1085\u1072\u1094\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 12)\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1087\u1072\u1089\u1077\u1085\u1080\u1077\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1083\u1102\u1076\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093,\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1077\u32 \u1074\u32 \u1079\u1086\u1085\u1077\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u1072\u1093;
\b0\i0\par\pard\sa150\qj 13)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1091\u1075\u1088\u1086\u1079\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1080\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1081;
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\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l93"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 16\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1077\u1078\u1077\u1075\u1086\u1076\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1091\u1075\u1088\u1086\u1079\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1080\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1081\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1075\u1080\u1075\u1080\u1077\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1086\u1087\u1072\u1075\u1072\u1085\u1076\u1077\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1090\u1074\u1072\u32 \u1082\u1088\u1086\u1074\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1077\u1077\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1086\u1074;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1089\u1087\u1072\u1089\u1077\u1085\u1080\u1077\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1083\u1102\u1076\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1086\u1073\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1077\u32 \u1074\u32 \u1079\u1086\u1085\u1077\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u1072\u1093;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\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=318889#l0"}{\fldrslt\ul \u1086\u1090\u32 6\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 2003\u32 \u1075\u1086\u1076\u1072\u32 N\u32 131-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1086\u1073\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 4.\u32 \u1055\u1056\u1040\u1042\u1040\u32 \u1048\u32 \u1054\u1041\u1071\u1047\u1040\u1053\u1053\u1054\u1057\u1058\u1048\u32 \u1043\u1056\u1040\u1046\u1044\u1040\u1053\u32 \u1042\u32 \u1057\u1060\u1045\u1056\u1045\u32 \u1054\u1061\u1056\u1040\u1053\u1067\u32 \u1047\u1044\u1054\u1056\u1054\u1042\u1068\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 18.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u1072\u1078\u1076\u1099\u1081\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1086\u1081\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099,\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u1084\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1090\u1088\u1091\u1076\u1072,\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1090\u1088\u1091\u1076\u1072,\u32 \u1073\u1099\u1090\u1072,\u32 \u1086\u1090\u1076\u1099\u1093\u1072,\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093,\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1099\u1093\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1093\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=240468#l1"}{\fldrslt\ul \u1086\u1090\u32 22.10.2014\u32 N\u32 314-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 19.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u1072\u1078\u1076\u1099\u1081\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1050\u1072\u1078\u1076\u1099\u1081\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1091\u1102\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1083\u1072\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 \u1051\u1080\u1094\u1072\u32 \u1073\u1077\u1079\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1090\u1074\u1072,\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1085\u1072\u1088\u1072\u1074\u1085\u1077\u32 \u1089\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1072\u1094\u1080\u1077\u1085\u1090\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1080\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1091,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1091,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1075\u1080\u1075\u1080\u1077\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1081\u32 \u1074\u1088\u1072\u1095\u1077\u1081-\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1073\u1083\u1077\u1075\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1086\u1083\u1080,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1089\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084,\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1084\u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1072\u1084\u1080\u32 \u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1088\u1072\u1074\u1072\u1093\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1103\u1093,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1083\u1080\u1094,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1072\u1093\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1091\u1102\u32 \u1090\u1072\u1081\u1085\u1091;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072;
\b0\i0\par\pard\sa150\qj 9)\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1077\u1076\u1072,\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1077\u1084\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u32 \u1082\u32 \u1085\u1077\u1084\u1091\u32 \u1072\u1076\u1074\u1086\u1082\u1072\u1090\u1072\u32 \u1080\u1083\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1088\u1072\u1074;
\b0\i0\par\pard\sa150\qj 11)\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u32 \u1082\u32 \u1085\u1077\u1084\u1091\u32 \u1089\u1074\u1103\u1097\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1080\u1090\u1077\u1083\u1103,\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 -\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1090\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1103\u1076\u1086\u1074,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1101\u1090\u1086\u32 \u1085\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1072\u1077\u1090\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1080\u1081\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 20.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1085\u1072\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1072\u1095\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1094\u1077\u1083\u1103\u1093,\u32 \u1084\u1077\u1090\u1086\u1076\u1072\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1086\u1084\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1088\u1080\u1089\u1082\u1077,\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1093\u32 \u1074\u1072\u1088\u1080\u1072\u1085\u1090\u1072\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1086\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1093\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1076\u1072\u1077\u1090\u32 \u1086\u1076\u1080\u1085\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1083\u1080\u1094\u1072,\u32 \u1085\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l694"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 47\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l272"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 54\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1080\u1083\u1080\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u32 \u1076\u1072\u1090\u1100\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1073\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1088\u1082\u1086\u1084\u1072\u1085\u1080\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1077\u1084\u1091\u32 \u1085\u1072\u1088\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u32 \u1086\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1085\u1072\u1088\u1082\u1086\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1073\u1086\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1090\u1086\u1082\u1089\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1087\u1100\u1103\u1085\u1077\u1085\u1080\u1103\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1084\u1080\u32 \u1087\u1086\u1083\u1085\u1086\u1081\u32 \u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1080\u32 \u1074\u1086\u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072).
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085,\u32 \u1086\u1076\u1080\u1085\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1083\u1080\u1094\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 9\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080.\u32 \u1047\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1091,\u32 \u1086\u1076\u1085\u1086\u1084\u1091\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1083\u1080\u1094\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1085\u1077\u1075\u1086\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1088\u1072\u1079\u1098\u1103\u1089\u1085\u1077\u1085\u1099\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1077\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1094\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1089\u1087\u1072\u1089\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1086\u1073\u1088\u1072\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1091\u1076\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072.\u32 \u1047\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 \u1080\u1079\u1074\u1077\u1097\u1072\u1077\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1086\u1087\u1077\u1082\u1080\u32 \u1080\u32 \u1087\u1086\u1087\u1077\u1095\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1076\u1086\u1087\u1077\u1095\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u32 \u1086\u1090\u1082\u1072\u1079\u1077\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1089\u1087\u1072\u1089\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1087\u1086\u1076\u1086\u1087\u1077\u1095\u1085\u1086\u1075\u1086,\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1076\u1085\u1103,\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u32 \u1076\u1085\u1077\u1084\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1086\u1090\u1082\u1072\u1079\u1072.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1051\u1080\u1094\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 1\u32 \u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1077\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1089\u1088\u1086\u1082\u32 \u1080\u1093\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u32 \u1076\u1072\u1102\u1090\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1074\u1080\u1076\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1099\u1081\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1080\u32 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\u1087\u1086\u1076\u1087\u1080\u1089\u1080\u32 \u1080\u1083\u1080\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\u1080\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1077\u1076\u1080\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1091\u1090\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1091\u1089\u1080\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1094\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1086\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 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1084\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l43"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1076\u1072\u1095\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\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 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1086\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1077\u1089\u1083\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1087\u1086\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u1084\u32 \u1076\u1083\u1103\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1077\u1089\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1077\u1090\u32 \u1074\u1099\u1088\u1072\u1079\u1080\u1090\u1100\u32 \u1089\u1074\u1086\u1102\u32 \u1074\u1086\u1083\u1102\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1080\u32 (\u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1090\u1103\u1078\u1077\u1083\u1099\u1084\u1080\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u1084\u1080;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094,\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1080\u1074\u1096\u1080\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1076\u1077\u1103\u1085\u1080\u1103\u32 (\u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103);
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086-\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086-\u1087\u1089\u1080\u1093\u1080\u1072\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1077\u32 \u1073\u1077\u1079\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 1\u32 \u1080\u32 2\u32 \u1095\u1072\u1089\u1090\u1080\u32 9\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 -\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1086\u1084\u32 \u1074\u1088\u1072\u1095\u1077\u1081,\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1073\u1088\u1072\u1090\u1100\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086,\u32 -\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1084\u32 (\u1076\u1077\u1078\u1091\u1088\u1085\u1099\u1084)\u32 \u1074\u1088\u1072\u1095\u1086\u1084\u32 \u1089\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1084\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080),\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086,\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1083\u1080\u1094\u1072,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u1080\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086,\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 3\u32 \u1080\u32 4\u32 \u1095\u1072\u1089\u1090\u1080\u32 9\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 -\u32 \u1089\u1091\u1076\u1086\u1084\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\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.
\b0\i0\par\pard\sa150\qj 11.\u32 \u1050\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1080\u1074\u1096\u1080\u1084\u32 \u1087\u1088\u1077\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1099\u32 \u1087\u1088\u1080\u1085\u1091\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1084\u1077\u1088\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 21.\u32 \u1042\u1099\u1073\u1086\u1088\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1085\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u32 \u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1074\u1088\u1072\u1095\u1072.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080,\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1074\u32 \u1079\u1072\u1082\u1088\u1099\u1090\u1099\u1093\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086-\u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1089\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080,\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1072\u1084\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1088\u1072\u1089\u1083\u1077\u1081\u32 \u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1084\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1090\u1088\u1091\u1076\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1044\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u32 \u1074\u1099\u1073\u1080\u1088\u1072\u1077\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086-\u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1086\u1084\u1091\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1091,\u32 \u1085\u1077\u32 \u1095\u1072\u1097\u1077\u32 \u1095\u1077\u1084\u32 \u1086\u1076\u1080\u1085\u32 \u1088\u1072\u1079\u32 \u1074\u32 \u1075\u1086\u1076\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072).\u32 \u1042\u32 \u1074\u1099\u1073\u1088\u1072\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1085\u1077\u32 \u1095\u1072\u1097\u1077\u32 \u1095\u1077\u1084\u32 \u1086\u1076\u1080\u1085\u32 \u1088\u1072\u1079\u32 \u1074\u32 \u1075\u1086\u1076\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1079\u1072\u1084\u1077\u1085\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080)\u32 \u1074\u1088\u1072\u1095\u1072-\u1090\u1077\u1088\u1072\u1087\u1077\u1074\u1090\u1072,\u32 \u1074\u1088\u1072\u1095\u1072-\u1090\u1077\u1088\u1072\u1087\u1077\u1074\u1090\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1086\u1075\u1086,\u32 \u1074\u1088\u1072\u1095\u1072-\u1087\u1077\u1076\u1080\u1072\u1090\u1088\u1072,\u32 \u1074\u1088\u1072\u1095\u1072-\u1087\u1077\u1076\u1080\u1072\u1090\u1088\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1086\u1075\u1086,\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1082\u1080\u32 (\u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072)\u32 \u1080\u1083\u1080\u32 \u1092\u1077\u1083\u1100\u1076\u1096\u1077\u1088\u1072\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1086\u1076\u1072\u1095\u1080\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1095\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1085\u1072\u32 \u1080\u1084\u1103\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1074\u1088\u1072\u1095\u1072-\u1090\u1077\u1088\u1072\u1087\u1077\u1074\u1090\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1086\u1075\u1086,\u32 \u1074\u1088\u1072\u1095\u1072-\u1087\u1077\u1076\u1080\u1072\u1090\u1088\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1086\u1075\u1086,\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1082\u1080\u32 (\u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072),\u32 \u1092\u1077\u1083\u1100\u1076\u1096\u1077\u1088\u1072,\u32 \u1074\u1088\u1072\u1095\u1072-\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102,\u32 \u1074\u1099\u1073\u1088\u1072\u1085\u1085\u1091\u1102\u32 \u1080\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1086\u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1044\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1087\u1083\u1072\u1085\u1086\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1083\u1077\u1095\u1072\u1097\u1077\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u1091\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1102,\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1081\u32 \u1074\u1088\u1072\u1095\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1087\u1088\u1086\u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1090\u1100\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1085\u1077\u1086\u1090\u1083\u1086\u1078\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1089\u1088\u1086\u1082\u1072\u1084\u32 \u1077\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080)\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1084\u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1077\u1090\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1055\u1088\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1077\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1085\u1077\u1075\u1086\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\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 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090"\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1077\u1090\u1100\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090"),\u32 \u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1081\u32 \u1077\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u32 \u1074\u1088\u1072\u1095\u1072\u1093,\u32 \u1086\u1073\u32 \u1091\u1088\u1086\u1074\u1085\u1077\u32 \u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1042\u1099\u1073\u1086\u1088\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084\u1080\u32 \u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080,\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u1080\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u1080\u32 \u1087\u1088\u1080\u1079\u1099\u1074\u1091\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u1080\u32 \u1085\u1072\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u1080,\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1091\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1072\u1085\u1085\u1099\u1084\u1080,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1076\u32 \u1089\u1090\u1088\u1072\u1078\u1091,\u32 \u1086\u1090\u1073\u1099\u1074\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099,\u32 \u1072\u1088\u1077\u1089\u1090\u1072,\u32 \u1083\u1080\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1072\u1088\u1077\u1089\u1090\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l137"}{\fldrslt\ul 25}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l144"}{\fldrslt\ul 26}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1055\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\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 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1086\u1073\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1077\u1084\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1077\u1084\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.\u32 \u1042\u32 \u1101\u1090\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1090\u1100\u32 \u1090\u1072\u1082\u1086\u1084\u1091\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1073\u1077\u1079\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l2689"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 185-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 22.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u1072\u1078\u1076\u1099\u1081\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1090\u1100\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1085\u1077\u1075\u1086\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1080\u1084\u1077\u1102\u1097\u1091\u1102\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1077\u32 \u1080\u32 \u1086\u32 \u1087\u1088\u1086\u1075\u1085\u1086\u1079\u1077\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1084\u1077\u1090\u1086\u1076\u1072\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1086\u1084\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \u1088\u1080\u1089\u1082\u1077,\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1077\u1075\u1086\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u1093\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091\u32 \u1083\u1080\u1095\u1085\u1086\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1084\u32 \u1074\u1088\u1072\u1095\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080.\u32 \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094,\u32 \u1085\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1093\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l272"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 54\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1093\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084\u1080,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u32 \u1077\u1075\u1086\u32 \u1074\u1086\u1083\u1080.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1075\u1085\u1086\u1079\u1072\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1089\u1086\u1086\u1073\u1097\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1076\u1077\u1083\u1080\u1082\u1072\u1090\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1091\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1089\u1091\u1087\u1088\u1091\u1075\u1091\u32 (\u1089\u1091\u1087\u1088\u1091\u1075\u1077),\u32 \u1086\u1076\u1085\u1086\u1084\u1091\u32 \u1080\u1079\u32 \u1073\u1083\u1080\u1079\u1082\u1080\u1093\u32 \u1088\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 (\u1076\u1077\u1090\u1103\u1084,\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084,\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084,\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1084,\u32 \u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1073\u1088\u1072\u1090\u1100\u1103\u1084\u32 \u1080\u32 \u1088\u1086\u1076\u1085\u1099\u1084\u32 \u1089\u1077\u1089\u1090\u1088\u1072\u1084,\u32 \u1074\u1085\u1091\u1082\u1072\u1084,\u32 \u1076\u1077\u1076\u1091\u1096\u1082\u1072\u1084,\u32 \u1073\u1072\u1073\u1091\u1096\u1082\u1072\u1084),\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u32 \u1085\u1077\u32 \u1079\u1072\u1087\u1088\u1077\u1090\u1080\u1083\u32 \u1089\u1086\u1086\u1073\u1097\u1072\u1090\u1100\u32 \u1080\u1084\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1083\u32 \u1080\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086,\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1085\u1072\u32 \u1090\u1072\u1082\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1072\u1094\u1080\u1077\u1085\u1090\u32 \u1083\u1080\u1073\u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1079\u1085\u1072\u1082\u1086\u1084\u1080\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1077\u1081,\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1080\u32 \u1091\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1072\u1094\u1080\u1077\u1085\u1090\u32 \u1083\u1080\u1073\u1086\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1091,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1086\u1090\u1088\u1072\u1078\u1072\u1102\u1097\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 (\u1080\u1093\u32 \u1082\u1086\u1087\u1080\u1080)\u32 \u1080\u32 \u1074\u1099\u1087\u1080\u1089\u1082\u1080\u32 \u1080\u1079\u32 \u1085\u1080\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 (\u1080\u1093\u32 \u1082\u1086\u1087\u1080\u1081)\u32 \u1080\u32 \u1074\u1099\u1087\u1080\u1089\u1086\u1082\u32 \u1080\u1079\u32 \u1085\u1080\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l8"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 23.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1072\u1093,\u32 \u1074\u1083\u1080\u1103\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1077
\b0\par\pard\sa150\fs24\qj \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1072\u1093,\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1085\u1077\u1075\u1086\u32 \u1074\u1088\u1077\u1076\u1085\u1086\u1077\u32 \u1074\u1083\u1080\u1103\u1085\u1080\u1077,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102\u32 \u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1086\u1083\u1091\u1095\u1080\u1080\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1089\u1088\u1077\u1076\u1099\u32 \u1086\u1073\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1088\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1085\u1086\u1088\u1084\u1072\u1093\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103,\u32 \u1087\u1080\u1097\u1077\u1074\u1099\u1093\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074,\u32 \u1090\u1086\u1074\u1072\u1088\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1080\u32 \u1073\u1099\u1090\u1086\u1074\u1099\u1093\u32 \u1085\u1091\u1078\u1076,\u32 \u1087\u1086\u1090\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075.\u32 \u1058\u1072\u1082\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u1084\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 24.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074,\u32 \u1079\u1072\u1085\u1103\u1090\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1090\u1088\u1091\u1076\u1091,\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080,\u32 \u1079\u1072\u1085\u1103\u1090\u1099\u1077\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1093\u32 \u1089\u32 \u1074\u1088\u1077\u1076\u1085\u1099\u1084\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1072\u1084\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080,\u32 \u1079\u1072\u1085\u1103\u1090\u1099\u1077\u32 \u1085\u1072\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1072\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1099.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1074\u1088\u1077\u1076\u1085\u1099\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1080\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1074\u1072\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1099\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u1080\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1099,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1082\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1077\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u32 \u1085\u1077\u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1099\u1084\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1082\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1088\u1072\u1073\u1086\u1090.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1074\u1074\u1086\u1076\u1080\u1090\u1100\u32 \u1074\u32 \u1096\u1090\u1072\u1090\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 (\u1082\u1072\u1073\u1080\u1085\u1077\u1090\u32 \u1074\u1088\u1072\u1095\u1072,\u32 \u1079\u1076\u1088\u1072\u1074\u1087\u1091\u1085\u1082\u1090,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1081\u32 \u1082\u1072\u1073\u1080\u1085\u1077\u1090,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103),\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1056\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074\u32 \u1080\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1086\u1090\u1087\u1091\u1089\u1082\u1072\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 25.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093\u32 \u1080\u32 \u1083\u1080\u1094,\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1079\u1099\u1074\u1091\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 (\u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1085\u1072\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091),\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1091\u1102\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1091,\u32 \u1085\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1077\u32 \u1080\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1082\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u32 \u1085\u1080\u1084\u32 \u1083\u1080\u1094\u1072),\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1076\u1083\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077\u32 \u1080\u32 \u1076\u1083\u1103\u32 \u1076\u1086\u1089\u1088\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1091\u1074\u1086\u1083\u1100\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080.
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 26.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1083\u1080\u1094,\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1072\u1085\u1085\u1099\u1093,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u32 \u1089\u1090\u1088\u1072\u1078\u1091,\u32 \u1086\u1090\u1073\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099,\u32 \u1072\u1088\u1077\u1089\u1090\u1072,\u32 \u1083\u1080\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1072\u1088\u1077\u1089\u1090\u1072,\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1051\u1080\u1094\u1072,\u32 \u1079\u1072\u1076\u1077\u1088\u1078\u1072\u1085\u1085\u1099\u1077,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1076\u32 \u1089\u1090\u1088\u1072\u1078\u1091,\u32 \u1086\u1090\u1073\u1099\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099,\u32 \u1072\u1088\u1077\u1089\u1090\u1072,\u32 \u1083\u1080\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1072\u1088\u1077\u1089\u1090\u1072,\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1041\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1077\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099,\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1088\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1089\u1083\u1077\u1088\u1086\u1076\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1083\u1080\u1094,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1085\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1076\u1077\u1090\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1080\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086-\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1083\u1080\u1094\u1072,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1076\u32 \u1089\u1090\u1088\u1072\u1078\u1091\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1073\u1099\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1083\u1080\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1099,\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1077\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1081\u32 \u1074\u1088\u1072\u1095\u1077\u1081-\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\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,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1101\u1090\u1080\u32 \u1094\u1077\u1083\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u32 \u1087\u1088\u1072\u1074\u1086\u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080,\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1091\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1099\u1093\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1086\u1089\u1091\u1078\u1076\u1077\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1081\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086-\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1072\u32 \u1083\u1080\u1094,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1082\u1088\u1091\u1075\u1083\u1086\u1089\u1091\u1090\u1086\u1095\u1085\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1099\u1093\u32 \u1083\u1080\u1094,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1099\u1093\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1081,\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1050\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1103,\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1076\u1077\u1079\u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1094\u1077\u1083\u1077\u1081\u32 \u1083\u1080\u1094,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=247950#l2"}{\fldrslt\ul \u1086\u1090\u32 08.03.2015\u32 N\u32 55-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1094,\u32 \u1086\u1090\u1073\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1086-\u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099,\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1075\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\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 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1099\u1093\u32 \u1085\u1072\u1082\u1072\u1079\u1072\u1085\u1080\u1081,\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 27.\u32 \u1054\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1079\u1072\u1073\u1086\u1090\u1080\u1090\u1100\u1089\u1103\u32 \u1086\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1080\u1090\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1099,\u32 \u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1080\u1090\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1086\u1081\u32 \u1101\u1090\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1085\u1072\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1099\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1072\u1090\u1100\u32 \u1088\u1077\u1078\u1080\u1084\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1080\u1093\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080,\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1087\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 28.\u32 \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1085\u1072\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1089\u1085\u1086\u1074\u1077.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1084\u1086\u1075\u1091\u1090\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\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1085\u1086\u1088\u1084\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1085\u1086\u1088\u1084\u32 \u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1087\u1088\u1072\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1088\u1077\u1082\u1083\u1072\u1084\u1091\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1093\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1099\u1093\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074,\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1072\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1076\u1086\u1073\u1072\u1074\u1086\u1082,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1075\u1088\u1091\u1076\u1085\u1086\u1075\u1086\u32 \u1084\u1086\u1083\u1086\u1082\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 5.\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1071\u32 \u1054\u1061\u1056\u1040\u1053\u1067\u32 \u1047\u1044\u1054\u1056\u1054\u1042\u1068\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 29.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1091\u1090\u1077\u1084:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1080\u32 \u1087\u1086\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u1089\u1077\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1084\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1088\u1077\u1076\u1082\u1080\u1084\u1080\u32 (\u1086\u1088\u1092\u1072\u1085\u1085\u1099\u1084\u1080)\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1086\u1083\u1091\u1095\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u1084\u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1072\u1084\u1086\u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1086\u1075\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081,\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u32 \u1095\u1072\u1089\u1090\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1080\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=317145#l63"}{\fldrslt\ul \u1086\u1090\u32 27.09.2013\u32 N\u32 253-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1095\u1072\u1089\u1090\u1080);
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1072\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1087\u1088\u1072\u1074\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1086\u1083\u1091\u1095\u1080\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086-\u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1099\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1080\u1093\u32 \u1086\u1073\u1086\u1089\u1086\u1073\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=264334#l14"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 418-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1052\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1088\u1075\u1072\u1085\u1099\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1080\u1093\u32 \u1086\u1082\u1088\u1091\u1075\u1086\u1074,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1063\u1072\u1089\u1090\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 29.1.\u32 \u1051\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1086\u1089\u1086\u1073\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 (\u1074\u32 \u1088\u1077\u1076.\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=305922#l3"}{\fldrslt\ul \u1086\u1090\u32 29.12.2017\u32 N\u32 465-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1080\u1088\u1091\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 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\u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=291540#l0"}{\fldrslt\ul \u1086\u1090\u32 21\u32 \u1080\u1102\u1083\u1103\u32 2014\u32 \u1075\u1086\u1076\u1072\u32 N\u32 212-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1077\u1076\u1080\u1085\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1089\u1077\u1083\u1100\u1089\u1082\u1086\u1084\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1077,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1077\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1077\u1077\u32 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\u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=291540#l0"}{\fldrslt\ul \u1086\u1090\u32 21\u32 \u1080\u1102\u1083\u1103\u32 2014\u32 \u1075\u1086\u1076\u1072\u32 N\u32 212-\u1060\u1047}}\u32 "\u1054\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080".
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 30.\u32 \u1055\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1072\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1072\u32 \u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093,\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1085\u1085\u1077\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1080\u1084\u1084\u1091\u1085\u1086\u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1073\u1086\u1083\u1077\u1079\u1085\u1077\u1081\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1077\u1084\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1088\u1080\u1074\u1080\u1074\u1086\u1082\u32 \u1080\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1077\u1084\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1088\u1080\u1074\u1080\u1074\u1086\u1082\u32 \u1087\u1086\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1072\u32 \u1085\u1077\u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1086\u1087\u1091\u1083\u1103\u1094\u1080\u1086\u1085\u1085\u1086\u1084,\u32 \u1075\u1088\u1091\u1087\u1087\u1086\u1074\u1086\u1084\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1076\u1072\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1092\u1080\u1079\u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086-\u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1093,\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1085\u1085\u1077\u1077\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1088\u1080\u1089\u1082\u1072\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1088\u1080\u1094\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1077\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1077\u1081\u32 \u1080\u32 \u1074\u1085\u1077\u1096\u1085\u1077\u1081\u32 \u1089\u1088\u1077\u1076\u1099,\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1060\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1091\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1085\u1072\u1095\u1080\u1085\u1072\u1103\u32 \u1089\u32 \u1076\u1077\u1090\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1086\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1072\u1093\u32 \u1088\u1080\u1089\u1082\u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1093\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1090\u1080\u1074\u1072\u1094\u1080\u1080\u32 \u1082\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1083\u1103\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1086\u1081\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1086\u1084.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\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 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1085\u1077\u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 31.\u32 \u1055\u1077\u1088\u1074\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1077\u1088\u1074\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1076\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1089\u1095\u1072\u1089\u1090\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1090\u1088\u1072\u1074\u1084\u1072\u1093,\u32 \u1086\u1090\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1091\u1075\u1088\u1086\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u1093\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102,\u32 \u1083\u1080\u1094\u1072\u1084\u1080,\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u32 \u1087\u1077\u1088\u1074\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\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 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1086\u1084\u32 \u1080\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1091\u1102\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1091,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1074\u1085\u1091\u1090\u1088\u1077\u1085\u1085\u1080\u1093\u32 \u1076\u1077\u1083\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1090\u1088\u1091\u1076\u1085\u1080\u1082\u1072\u1084\u1080,\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084\u1080\u32 \u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1078\u1072\u1088\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1089\u1087\u1072\u1089\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1086-\u1089\u1087\u1072\u1089\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1072\u1074\u1072\u1088\u1080\u1081\u1085\u1086-\u1089\u1087\u1072\u1089\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1078\u1073.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081,\u32 \u1087\u1088\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1074\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1080\u1084\u1077\u1088\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1082\u1091\u1088\u1089\u1072,\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u32 \u1080\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u1099\u32 \u1087\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1087\u1077\u1088\u1074\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\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.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u1086\u1076\u1080\u1090\u1077\u1083\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u32 \u1087\u1077\u1088\u1074\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1072\u1074\u1099\u1082\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 32.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1094\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1074\u1080\u1076\u1072\u1084,\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1050\u32 \u1074\u1080\u1076\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1072\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1089\u1082\u1086\u1088\u1072\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1082\u1086\u1088\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1072\u1083\u1083\u1080\u1072\u1090\u1080\u1074\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1074\u1085\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1074\u1099\u1079\u1086\u1074\u1072\u32 \u1073\u1088\u1080\u1075\u1072\u1076\u1099\u32 \u1089\u1082\u1086\u1088\u1086\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u32 \u1087\u1088\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1080);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1072\u1084\u1073\u1091\u1083\u1072\u1090\u1086\u1088\u1085\u1086\u32 (\u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1082\u1088\u1091\u1075\u1083\u1086\u1089\u1091\u1090\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103),\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1087\u1088\u1080\u32 \u1074\u1099\u1079\u1086\u1074\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u32 \u1076\u1085\u1077\u1074\u1085\u1086\u1084\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1077\u32 (\u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1076\u1085\u1077\u1074\u1085\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103,\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1093\u32 \u1082\u1088\u1091\u1075\u1083\u1086\u1089\u1091\u1090\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103);
\b0\i0\par\pard\sa150\qj 4)\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1086\u32 (\u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1082\u1088\u1091\u1075\u1083\u1086\u1089\u1091\u1090\u1086\u1095\u1085\u1086\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077).
\b0\i0\par\pard\sa150\qj 4.\u32 \u1060\u1086\u1088\u1084\u1072\u1084\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1072\u1103\u32 -\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1072\u1103\u32 \u1087\u1088\u1080\u32 \u1074\u1085\u1077\u1079\u1072\u1087\u1085\u1099\u1093\u32 \u1086\u1089\u1090\u1088\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1093,\u32 \u1086\u1073\u1086\u1089\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1091\u1075\u1088\u1086\u1079\u1091\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1085\u1077\u1086\u1090\u1083\u1086\u1078\u1085\u1072\u1103\u32 -\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1072\u1103\u32 \u1087\u1088\u1080\u32 \u1074\u1085\u1077\u1079\u1072\u1087\u1085\u1099\u1093\u32 \u1086\u1089\u1090\u1088\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1093,\u32 \u1086\u1073\u1086\u1089\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1073\u1077\u1079\u32 \u1103\u1074\u1085\u1099\u1093\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1086\u1074\u32 \u1091\u1075\u1088\u1086\u1079\u1099\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1087\u1083\u1072\u1085\u1086\u1074\u1072\u1103\u32 -\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1093,\u32 \u1085\u1077\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1091\u1075\u1088\u1086\u1079\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1093\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1085\u1077\u1086\u1090\u1083\u1086\u1078\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1080\u32 \u1086\u1090\u1089\u1088\u1086\u1095\u1082\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1085\u1072\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1085\u1077\u32 \u1087\u1086\u1074\u1083\u1077\u1095\u1077\u1090\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1091\u1093\u1091\u1076\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1091\u1075\u1088\u1086\u1079\u1091\u32 \u1077\u1075\u1086\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1086\u32 \u1074\u1080\u1076\u1072\u1084,\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1072\u1084\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 33.\u32 \u1055\u1077\u1088\u1074\u1080\u1095\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1077\u1088\u1074\u1080\u1095\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1077,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1077,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1102\u32 \u1079\u1072\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1075\u1080\u1075\u1080\u1077\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1102\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1080\u1093\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086-\u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1086\u1084\u1091\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1091,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1077\u1084\u1091\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1091\u1087\u1087\u32 \u1086\u1073\u1089\u1083\u1091\u1078\u1080\u1074\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1084\u1077\u1089\u1090\u1091\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1091\u1095\u1077\u1073\u1099\u32 \u1074\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l117"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1080\u32 21}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1077\u1088\u1074\u1080\u1095\u1085\u1072\u1103\u32 \u1076\u1086\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1092\u1077\u1083\u1100\u1076\u1096\u1077\u1088\u1072\u1084\u1080,\u32 \u1072\u1082\u1091\u1096\u1077\u1088\u1072\u1084\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1089\u1086\u32 \u1089\u1088\u1077\u1076\u1085\u1080\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1077\u1088\u1074\u1080\u1095\u1085\u1072\u1103\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080-\u1090\u1077\u1088\u1072\u1087\u1077\u1074\u1090\u1072\u1084\u1080,\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080-\u1090\u1077\u1088\u1072\u1087\u1077\u1074\u1090\u1072\u1084\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1099\u1084\u1080,\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080-\u1087\u1077\u1076\u1080\u1072\u1090\u1088\u1072\u1084\u1080,\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080-\u1087\u1077\u1076\u1080\u1072\u1090\u1088\u1072\u1084\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1082\u1086\u1074\u1099\u1084\u1080\u32 \u1080\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1081\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1082\u1080\u32 (\u1089\u1077\u1084\u1077\u1081\u1085\u1099\u1084\u1080\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080).
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1077\u1088\u1074\u1080\u1095\u1085\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080-\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1072\u1084\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1074\u1088\u1072\u1095\u1077\u1081-\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1091\u1102,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1091\u1102,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1077\u1088\u1074\u1080\u1095\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1072\u1084\u1073\u1091\u1083\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1080\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1076\u1085\u1077\u1074\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1088\u1080\u32 \u1074\u1085\u1077\u1079\u1072\u1087\u1085\u1099\u1093\u32 \u1086\u1089\u1090\u1088\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1093,\u32 \u1086\u1073\u1086\u1089\u1090\u1088\u1077\u1085\u1080\u1080\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1085\u1077\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1091\u1075\u1088\u1086\u1079\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1085\u1077\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1093\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1085\u1077\u1086\u1090\u1083\u1086\u1078\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 34.\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1072\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1088\u1072\u1095\u1072\u1084\u1080-\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1072\u1084\u1080\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1091,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1091\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1088\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1088\u1086\u1076\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076),\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1089\u1083\u1086\u1078\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1102.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1080\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1076\u1085\u1077\u1074\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1072\u1103\u1089\u1103\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1085\u1086\u1074\u1099\u1093\u32 \u1089\u1083\u1086\u1078\u1085\u1099\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1091\u1085\u1080\u1082\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1077\u1084\u1082\u1080\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1085\u1072\u1091\u1095\u1085\u1086\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1100\u1102,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1082\u1083\u1077\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081,\u32 \u1088\u1086\u1073\u1086\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1090\u1077\u1093\u1085\u1080\u1082\u1080,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1075\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1080\u1080,\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1080\u32 \u1089\u1084\u1077\u1078\u1085\u1099\u1093\u32 \u1086\u1090\u1088\u1072\u1089\u1083\u1077\u1081\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1082\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1072\u1103\u1089\u1103\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1077\u1084\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1080\u1090\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103,\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l872"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 9}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 100\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 8.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1077\u1076\u1080\u1085\u1086\u1081\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 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l8"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 35.\u32 \u1057\u1082\u1086\u1088\u1072\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1082\u1086\u1088\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1057\u1082\u1086\u1088\u1072\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1082\u1086\u1088\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1085\u1077\u1089\u1095\u1072\u1089\u1090\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1090\u1088\u1072\u1074\u1084\u1072\u1093,\u32 \u1086\u1090\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1093,\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1080\u1093\u32 \u1089\u1088\u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072.\u32 \u1057\u1082\u1086\u1088\u1072\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1082\u1086\u1088\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1082\u1086\u1088\u1072\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1082\u1086\u1088\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1086\u1090\u1083\u1086\u1078\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1074\u1085\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1072\u1084\u1073\u1091\u1083\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1080\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1053\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1091\u1077\u1090\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1077\u1076\u1080\u1085\u1086\u1075\u1086\u32 \u1085\u1086\u1084\u1077\u1088\u1072\u32 \u1074\u1099\u1079\u1086\u1074\u1072\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1072\u1103\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1091\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1087\u1072\u1089\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1083\u1080\u1094,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1085\u1072\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1077\u1090\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1088\u1080\u32 \u1091\u1075\u1088\u1086\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1093,\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1088\u1086\u1076\u1086\u1074,\u32 \u1087\u1086\u1089\u1083\u1077\u1088\u1086\u1076\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1080\u32 \u1085\u1086\u1074\u1086\u1088\u1086\u1078\u1076\u1077\u1085\u1085\u1099\u1093,\u32 \u1083\u1080\u1094,\u32 \u1087\u1086\u1089\u1090\u1088\u1072\u1076\u1072\u1074\u1096\u1080\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1089\u1090\u1080\u1093\u1080\u1081\u1085\u1099\u1093\u32 \u1073\u1077\u1076\u1089\u1090\u1074\u1080\u1081).
\b0\i0\par\pard\sa150\qj 5.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1103\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1072\u1074\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1091\u1102\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1102,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1091\u1102\u32 \u1074\u1086\u1079\u1076\u1091\u1096\u1085\u1099\u1084\u1080\u32 \u1089\u1091\u1076\u1072\u1084\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1091\u1102\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1102,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1091\u1102\u32 \u1085\u1072\u1079\u1077\u1084\u1085\u1099\u1084,\u32 \u1074\u1086\u1076\u1085\u1099\u1084\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1074\u1080\u1076\u1072\u1084\u1080\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1072.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u1099\u1077\u1079\u1076\u1085\u1099\u1084\u1080\u32 \u1073\u1088\u1080\u1075\u1072\u1076\u1072\u1084\u1080\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1089\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1080\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1087\u1086\u1076\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1103\u1084\u32 \u1085\u1072\u1091\u1082\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1246"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=264334#l17"}{\fldrslt\ul \u1086\u1090\u32 01.12.2014\u32 N\u32 418-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8.\u32 \u1042\u1099\u1077\u1079\u1076\u1085\u1099\u1084\u1080\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1073\u1088\u1080\u1075\u1072\u1076\u1072\u1084\u1080\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080),\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u32 \u1074\u1099\u1079\u1086\u1074\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1074\u32 \u1096\u1090\u1072\u1090\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1085\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080\u32 \u1074\u1099\u1077\u1079\u1076\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1073\u1088\u1080\u1075\u1072\u1076\u1099\u32 \u1089\u1082\u1086\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 36.\u32 \u1055\u1072\u1083\u1083\u1080\u1072\u1090\u1080\u1074\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1055\u1072\u1083\u1083\u1080\u1072\u1090\u1080\u1074\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1080\u1079\u1073\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u32 \u1073\u1086\u1083\u1080\u32 \u1080\u32 \u1086\u1073\u1083\u1077\u1075\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1090\u1103\u1078\u1077\u1083\u1099\u1093\u32 \u1087\u1088\u1086\u1103\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1085\u1077\u1080\u1079\u1083\u1077\u1095\u1080\u1084\u1086\u32 \u1073\u1086\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1072\u1083\u1083\u1080\u1072\u1090\u1080\u1074\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1072\u1084\u1073\u1091\u1083\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1080\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u1080,\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 36.1.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\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=247950#l2"}{\fldrslt\ul \u1086\u1090\u32 08.03.2015\u32 N\u32 55-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1074\u1096\u1080\u1093\u1089\u1103\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1080,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u32 \u1080\u1093\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1081\u32 \u1101\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1084\u1080\u1090\u1077\u1090\u1072\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1074\u1077\u1090\u1072\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u32 \u1101\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1082\u1086\u1084\u1080\u1090\u1077\u1090\u1077\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1084\u32 \u1089\u1086\u1074\u1077\u1090\u1077,\u32 \u1080\u1093\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1099\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1099\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1069\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1082\u1086\u1084\u1080\u1090\u1077\u1090\u32 \u1074\u1099\u1085\u1086\u1089\u1080\u1090\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1101\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1080,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1091\u1077\u1090\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1099\u1081\u32 \u1089\u1086\u1074\u1077\u1090\u32 \u1076\u1072\u1077\u1090\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1077\u1077\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1084\u1077\u1090\u1086\u1076\u1091\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1080,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1091\u1095\u1072\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1077\u1074\u32 \u1086\u1090\u1073\u1086\u1088\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1076\u1072\u1077\u1090\u32 \u1086\u1094\u1077\u1085\u1082\u1091\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1079\u1072\u1090\u1088\u1072\u1090\u32 \u1085\u1072\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1086\u32 \u1082\u1072\u1078\u1076\u1086\u1084\u1091\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1091\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1103\u1077\u1090\u32 \u1080\u1085\u1099\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1084\u32 \u1089\u1086\u1074\u1077\u1090\u1077.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080),\u32 \u1090\u1080\u1087\u1086\u1074\u1072\u1103\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1072\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 -\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1054\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1076\u1077\u1090\u1077\u1081,\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1088\u1086\u1076\u1086\u1074,\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1075\u1088\u1091\u1076\u1085\u1086\u1075\u1086\u32 \u1074\u1089\u1082\u1072\u1088\u1084\u1083\u1080\u1074\u1072\u1085\u1080\u1103,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1074\u1089\u1077\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1088\u1080\u1089\u1082\u1072\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1088\u1086\u1076\u1086\u1074,\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1075\u1088\u1091\u1076\u1085\u1086\u1075\u1086\u32 \u1074\u1089\u1082\u1072\u1088\u1084\u1083\u1080\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1083\u1086\u1076\u1091\u32 \u1080\u1083\u1080\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1091;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093,\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1091,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1072\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1074\u1086\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081,\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081,\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1086\u1088\u1072\u1078\u1077\u1085\u1080\u1081,\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1077\u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1093\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093,\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093,\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1083\u1080\u1094,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 36.2.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l46"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u1084\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1050\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u1083\u1080\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1089\u1073\u1086\u1088\u1072,\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1078\u1072\u1083\u1086\u1073\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1072\u1085\u1072\u1084\u1085\u1077\u1079\u1072,\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086-\u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u1084\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 (\u1086\u1089\u1084\u1086\u1090\u1088\u1072,\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1080).
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1081\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1084\u32 \u1074\u1088\u1072\u1095\u1086\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1103\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1072\u32 \u1080\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1095\u1085\u1086\u1084\u32 \u1087\u1088\u1080\u1077\u1084\u1077\u32 (\u1086\u1089\u1084\u1086\u1090\u1088\u1077,\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1080).
\b0\i0\par\pard\sa150\qj 4.\u32 \u1044\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u1084\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1084\u32 \u1074\u1088\u1072\u1095\u1086\u1084\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1086\u1095\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1077\u1084\u1072\u32 (\u1086\u1089\u1084\u1086\u1090\u1088\u1072,\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1080).\u32 \u1044\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1077,\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1077\u1076\u1080\u1085\u1091\u1102\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1080\u1083\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u1083\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1091\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091,\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l1185"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1080\u32 5}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 91\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1089\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1080\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1099.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1091\u1090\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1077\u1076\u1080\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1080\u1076\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1091\u1090\u1077\u1085\u1090\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1044\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1091\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1090\u1077\u1083\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1077\u1075\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1091\u1089\u1080\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 37.\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1080\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u1084\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1089\u1077\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1072\u1087\u1088\u1086\u1073\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=247950#l9"}{\fldrslt\ul \u1086\u1090\u32 08.03.2015\u32 N\u32 55-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1077\u1077\u32 \u1074\u1080\u1076\u1072\u1084,\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1103\u1084,\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1084\u32 (\u1075\u1088\u1091\u1087\u1087\u1072\u1084\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081)\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1101\u1090\u1072\u1087\u1099\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1077\u1077\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 \u1074\u1088\u1072\u1095\u1072);
\b0\i0\par\pard\sa150\qj 3)\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u32 \u1086\u1089\u1085\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1077\u1077\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;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1091\u1077\u1084\u1099\u1077\u32 \u1096\u1090\u1072\u1090\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1077\u1077\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;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1080\u1085\u1099\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1057\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1086\u1084\u1077\u1085\u1082\u1083\u1072\u1090\u1091\u1088\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1091\u1089\u1088\u1077\u1076\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1086\u1090\u1099\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1082\u1088\u1072\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=298015#l13"}{\fldrslt\ul \u1086\u1090\u32 29.07.2017\u32 N\u32 242-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1091\u1089\u1083\u1091\u1075;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074\u32 (\u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u1084\u32 \u1089\u1088\u1077\u1076\u1085\u1080\u1093\u32 \u1076\u1086\u1079)\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1077\u1081\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1102\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1082\u1086\u1090\u1077\u1088\u1072\u1087\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1075\u1088\u1091\u1087\u1087\u1086\u1081\u32 \u1087\u1086\u32 \u1072\u1085\u1072\u1090\u1086\u1084\u1086-\u1090\u1077\u1088\u1072\u1087\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086-\u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080,\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1042\u1089\u1077\u1084\u1080\u1088\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1080\u1084\u1087\u1083\u1072\u1085\u1090\u1080\u1088\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1086\u1074\u32 \u1082\u1088\u1086\u1074\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1099\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 (\u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103).
\b0\i0\par\pard\sa150\qj 5.\u32 \u1053\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1085\u1077\u32 \u1074\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 (\u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1085\u1077\u1087\u1077\u1088\u1077\u1085\u1086\u1089\u1080\u1084\u1086\u1089\u1090\u1080,\u32 \u1087\u1086\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1099\u1084\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u1084)\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 38.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u1084\u1080\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1083\u1102\u1073\u1099\u1077\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1072\u1087\u1087\u1072\u1088\u1072\u1090\u1099,\u32 \u1087\u1088\u1080\u1073\u1086\u1088\u1099,\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099\u32 \u1080\u32 \u1087\u1088\u1086\u1095\u1080\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103,\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1086\u1095\u1077\u1090\u1072\u1085\u1080\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1086\u1073\u1086\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1084\u1077\u1089\u1090\u1077\u32 \u1089\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1072\u1076\u1083\u1077\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1087\u1086\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1102,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077,\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1080,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1079\u1072\u1084\u1077\u1097\u1077\u1085\u1080\u1103,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1072\u1085\u1072\u1090\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099\u32 \u1080\u1083\u1080\u32 \u1092\u1080\u1079\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 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\u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1250"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1074\u1086\u1079\u1072\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1042\u1074\u1086\u1079\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1074\u1099\u1074\u1086\u1079\u32 \u1089\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1080\u1085\u1075-\u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1086\u1094\u1077\u1085\u1082\u1072\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1081,\u32 \u1090\u1086\u1082\u1089\u1080\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1080\u1087\u1072\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u1079\u1084\u1077\u1088\u1077\u1085\u1080\u1081\u32 (\u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1086\u1090\u1085\u1086\u1089\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1082\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u32 \u1080\u1079\u1084\u1077\u1088\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1077\u1076\u1080\u1085\u1089\u1090\u1074\u1072\u32 \u1080\u1079\u1084\u1077\u1088\u1077\u1085\u1080\u1081,\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080).
\b0\i0\par\pard\sa150\qj 9.\u32 \u1047\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1074\u1079\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1087\u1086\u1096\u1083\u1080\u1085\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1072\u1083\u1086\u1075\u1072\u1093\u32 \u1080\u32 \u1089\u1073\u1086\u1088\u1072\u1093.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1042\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1080\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\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),\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u32 \u1077\u1075\u1086\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1250"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 11.\u32 \u1042\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\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),\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1074\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1250"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1076\u1072\u1090\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1085\u1086\u1084\u1077\u1088,\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1074\u1080\u1076\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u1087\u1086\u1090\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1080\u1089\u1082\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1082\u1086\u1076\u32 \u1054\u1073\u1097\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1090\u1086\u1088\u1072\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 -\u32 \u1079\u1072\u1103\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 -\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103\u32 \u1080\u32 (\u1077\u1089\u1083\u1080\u32 \u1080\u1084\u1077\u1077\u1090\u1089\u1103)\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086,\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1103\u32 -\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1250"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9)\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103;
\b0\i0\par\pard\sa150\qj 10)\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1079\u1072\u1084\u1077\u1085\u1103\u1077\u1084\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\qj 12.\u32 \u1060\u1072\u1083\u1100\u1089\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077\u32 -\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077,\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1077\u1084\u1086\u1077\u32 \u1083\u1086\u1078\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1080\u1089\u1090\u1080\u1082\u1072\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1077).\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 13.\u32 \u1053\u1077\u1076\u1086\u1073\u1088\u1086\u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077\u32 -\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077,\u32 \u1085\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1081,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 (\u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1080\u1090\u1077\u1083\u1103)\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1080\u1085\u1086\u1081\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 14.\u32 \u1050\u1086\u1085\u1090\u1088\u1072\u1092\u1072\u1082\u1090\u1085\u1086\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077\u32 -\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1077,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1077\u1077\u1089\u1103\u32 \u1074\u32 \u1086\u1073\u1086\u1088\u1086\u1090\u1077\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 15.\u32 \u1047\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086:\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1085\u1077\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1081\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\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),\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1080\u1079\u1075\u1086\u1090\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1089\u1087\u1099\u1090\u1072\u1085\u1080\u1081\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 16.\u32 \u1047\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u1074\u1086\u1079\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1102\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1092\u1072\u1083\u1100\u1089\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1085\u1077\u1076\u1086\u1073\u1088\u1086\u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1092\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 19.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1079\u1098\u1103\u1090\u1099\u1093\u32 \u1092\u1072\u1083\u1100\u1089\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1085\u1077\u1076\u1086\u1073\u1088\u1086\u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1092\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 20.\u32 \u1056\u1072\u1089\u1093\u1086\u1076\u1099,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1092\u1072\u1083\u1100\u1089\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1085\u1077\u1076\u1086\u1073\u1088\u1086\u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1092\u1072\u1082\u1090\u1085\u1099\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u1093\u32 \u1074\u1083\u1072\u1076\u1077\u1083\u1100\u1094\u1077\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=244530#l29"}{\fldrslt\ul \u1086\u1090\u32 31.12.2014\u32 N\u32 532-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 39.\u32 \u1051\u1077\u1095\u1077\u1073\u1085\u1086\u1077\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1077
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1051\u1077\u1095\u1077\u1073\u1085\u1086\u1077\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1077\u32 -\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1077,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1077\u1077\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1077\u32 \u1092\u1080\u1079\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1074\u32 \u1087\u1080\u1097\u1077\u1074\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074\u1072\u1093\u32 \u1080\u32 \u1101\u1085\u1077\u1088\u1075\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1077\u1093\u1072\u1085\u1080\u1079\u1084\u1086\u1074\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1089\u1086\u1087\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1103\u1102\u1097\u1077\u1077\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1099\u1077\u32 \u1079\u1072\u1076\u1072\u1095\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1051\u1077\u1095\u1077\u1073\u1085\u1086\u1077\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1077\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1086\u1090\u1098\u1077\u1084\u1083\u1077\u1084\u1099\u1084\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1086\u1084\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1072\u32 \u1080\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1087\u1080\u1097\u1077\u1074\u1099\u1077\u32 \u1088\u1072\u1094\u1080\u1086\u1085\u1099,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1089\u1086\u1089\u1090\u1072\u1074,\u32 \u1101\u1085\u1077\u1088\u1075\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1090\u32 \u1080\u1079\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1087\u1086\u1076\u1074\u1077\u1088\u1075\u1072\u1077\u1084\u1099\u1093\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u1084\u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1080\u1097\u1077\u1074\u1099\u1077\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1099\u32 \u1089\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1086\u1084,\u32 \u1101\u1085\u1077\u1088\u1075\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1094\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1089\u1074\u1086\u1081\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1076\u1086\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1086\u1084,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1090\u32 \u1089\u1087\u1077\u1094\u1080\u1092\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1074\u1083\u1080\u1103\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1091\u1090\u1088\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1091\u32 \u1101\u1090\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1077\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1053\u1086\u1088\u1084\u1099\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 40.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1089\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1103\u32 -\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1085\u1086\u1077\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u1077\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1102\u32 \u1091\u1090\u1088\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1087\u1086\u1088\u1072\u1078\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1090\u1088\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1074\u1096\u1077\u1075\u1086\u1089\u1103\u32 \u1087\u1072\u1090\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1072\u32 \u1080\u1083\u1080\u32 \u1086\u1073\u1086\u1089\u1090\u1088\u1077\u1085\u1080\u1103\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1072\u1090\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1072\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1077,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077,\u32 \u1088\u1072\u1085\u1085\u1102\u1102\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1091\u32 \u1080\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1087\u1086\u1074\u1088\u1077\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1083\u1080\u1073\u1086\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1091\u1083\u1091\u1095\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1078\u1080\u1079\u1085\u1080,\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1086.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1080\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1085\u1086\u1077\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074,\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081,\u32 \u1085\u1077\u1084\u1077\u1076\u1080\u1082\u1072\u1084\u1077\u1085\u1090\u1086\u1079\u1085\u1086\u1081\u32 \u1090\u1077\u1088\u1072\u1087\u1080\u1080\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1091\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 (\u1089\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080)\u32 \u1074\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093,\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1080\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086-\u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1103\u1093\u32 \u1080\u32 \u1085\u1072\u32 \u1082\u1091\u1088\u1086\u1088\u1090\u1072\u1093.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1250"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1057\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1077\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1086\u32 \u1085\u1072:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1072\u1082\u1090\u1080\u1074\u1072\u1094\u1080\u1102\u32 \u1079\u1072\u1097\u1080\u1090\u1085\u1086-\u1087\u1088\u1080\u1089\u1087\u1086\u1089\u1086\u1073\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1072\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1082\u1086\u1084\u1087\u1077\u1085\u1089\u1072\u1094\u1080\u1102\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072,\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1090\u1088\u1072\u1074\u1084,\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1086\u1089\u1090\u1088\u1077\u1085\u1080\u1081,\u32 \u1091\u1076\u1083\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1088\u1077\u1084\u1080\u1089\u1089\u1080\u1080,\u32 \u1079\u1072\u1084\u1077\u1076\u1083\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1101\u1090\u1072\u1087\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103,\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 41.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1103,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1072\u1103\u32 \u1089\u1083\u1091\u1078\u1073\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 \u1045\u1076\u1080\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081,\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1103\u1102\u1097\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1089\u1080\u1083\u1099\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1074\u1093\u1086\u1076\u1080\u1090\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1086\u1090\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081,\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1073\u1083\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1072\u1103\u32 \u1089\u1083\u1091\u1078\u1073\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1076\u1072\u1095\u32 \u1087\u1086\u32 \u1073\u1099\u1089\u1090\u1088\u1086\u1084\u1091\u32 \u1088\u1077\u1072\u1075\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102,\u32 \u1084\u1086\u1073\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1083\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1072\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1087\u1072\u1089\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1072\u1080\u1073\u1086\u1083\u1100\u1096\u1077\u1075\u1086\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1083\u1102\u1076\u1077\u1081\u32 \u1087\u1091\u1090\u1077\u1084\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1074\u1089\u1077\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1080\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077,\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1086\u1095\u1072\u1075\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1088\u1077\u1079\u1077\u1088\u1074\u1072\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1087\u1072\u1089\u1086\u1074\u32 \u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1056\u1091\u1082\u1086\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1056\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1100\u32 \u1042\u1089\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1074\u1072\u1082\u1091\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 42.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1103\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 (\u1074\u32 \u1088\u1077\u1076.\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=240468#l1"}{\fldrslt\ul \u1086\u1090\u32 22.10.2014\u32 N\u32 314-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1086\u1073\u1098\u1077\u1084\u1086\u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1102\u32 \u1079\u1072\u1082\u1088\u1099\u1090\u1099\u1093\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086-\u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1089\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080,\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1072\u1084\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1088\u1072\u1089\u1083\u1077\u1081\u32 \u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1084\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1090\u1088\u1091\u1076\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1253"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1079\u1072\u1082\u1088\u1099\u1090\u1099\u1093\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1086-\u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081,\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1081\u32 \u1089\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080,\u32 \u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u32 \u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1090\u1088\u1072\u1089\u1083\u1077\u1081\u32 \u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1086\u1089\u1086\u1073\u1086\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1084\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1090\u1088\u1091\u1076\u1072\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1079\u1072\u1084\u1077\u1097\u1072\u1102\u1097\u1080\u1084\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=240468#l1"}{\fldrslt\ul \u1086\u1090\u32 22.10.2014\u32 N\u32 314-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 42.1.\u32 \u1052\u1077\u1076\u1080\u1082\u1086-\u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1087\u1086\u1088\u1090\u1089\u1084\u1077\u1085\u1086\u1074\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1072\u1085\u1076\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1072\u1085\u1076\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\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=304243#l8"}{\fldrslt\ul \u1086\u1090\u32 05.12.2017\u32 N\u32 373-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1082\u1086-\u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1087\u1086\u1088\u1090\u1089\u1084\u1077\u1085\u1086\u1074\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1072\u1085\u1076\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1072\u1085\u1076\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1081\u32 \u1085\u1072\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1089\u1087\u1086\u1088\u1090\u1089\u1084\u1077\u1085\u1086\u1074,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072,\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1103\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072,\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1089\u1087\u1086\u1088\u1090\u1089\u1084\u1077\u1085\u1086\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1087\u1086\u1088\u1090\u1089\u1084\u1077\u1085\u1086\u1074\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1080\u1097\u1077\u1074\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u1084\u1080,\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1091\u1095\u1085\u1099\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1099\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1099\u1081\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1077\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1088\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1080\u1093\u32 \u1072\u1085\u1090\u1080\u1076\u1086\u1087\u1080\u1085\u1075\u1086\u1074\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1083\u1080\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1087\u1088\u1072\u1074\u1086\u1074\u1086\u1084\u1091\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1102\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1090\u1074\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1087\u1080\u1085\u1075\u1072\u32 \u1074\u32 \u1089\u1087\u1086\u1088\u1090\u1077\u32 \u1080\u32 \u1073\u1086\u1088\u1100\u1073\u1091\u32 \u1089\u32 \u1085\u1080\u1084)\u32 \u1080\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1084\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1072\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1072),\u32 \u1080\u32 \u1072\u1085\u1090\u1080\u1076\u1086\u1087\u1080\u1085\u1075\u1086\u1074\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1080\u1083,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1072\u1085\u1090\u1080\u1076\u1086\u1087\u1080\u1085\u1075\u1086\u1074\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1086\u1088\u1090\u1089\u1084\u1077\u1085\u1086\u1074\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1072\u1085\u1076\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1086\u1088\u1090\u1089\u1084\u1077\u1085\u1086\u1074\u32 \u1089\u1087\u1086\u1088\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1088\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1072\u1085\u1076\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1099\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 43.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1084\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1084\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1084\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1084\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1080\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1085\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u1089\u1093\u1086\u1076\u1103\u32 \u1080\u1079\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1075\u1086\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1087\u1077\u1088\u1074\u1080\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1089\u1084\u1077\u1088\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103,\u32 \u1089\u1085\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1096\u1080\u1093.
\b0\i0\par\pard\sa150\qj 2.1.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u32 \u1083\u1080\u1094,\u32 \u1080\u1085\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u1080\u1088\u1091\u1089\u1086\u1084\u32 \u1080\u1084\u1084\u1091\u1085\u1086\u1076\u1077\u1092\u1080\u1094\u1080\u1090\u1072\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u32 \u1083\u1080\u1094,\u32 \u1073\u1086\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1091\u1073\u1077\u1088\u1082\u1091\u1083\u1077\u1079\u1086\u1084,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l19"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1077\u1074\u1086\u1075\u1086\u32 \u1089\u1095\u1077\u1090\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080);\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l19"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1073\u1099\u1083\u1072\u32 \u1091\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1087\u1088\u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l19"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1086\u1083;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l19"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 5)\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l19"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1077\u1088\u1080\u1103\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1087\u1072\u1089\u1087\u1086\u1088\u1090\u1072\u32 (\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080)\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072,\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1103\u1102\u1097\u1077\u1075\u1086\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1100,\u32 \u1076\u1072\u1090\u1072\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l19"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7)\u32 \u1076\u1072\u1090\u1072\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l19"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 (\u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077);\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l23"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9)\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l23"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.2.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1077\u1075\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1086\u1074,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2.1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1085\u1080\u1093,\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l23"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 1\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 44.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1080\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u32 \u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u1084\u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1056\u1077\u1076\u1082\u1080\u1084\u1080\u32 (\u1086\u1088\u1092\u1072\u1085\u1085\u1099\u1084\u1080)\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 10\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u32 100\u32 \u1090\u1099\u1089\u1103\u1095\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1088\u1077\u1076\u1082\u1080\u1093\u32 (\u1086\u1088\u1092\u1072\u1085\u1085\u1099\u1093)\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1077\u1075\u1086\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1072\u1081\u1090\u1077\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 "\u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090".
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1078\u1080\u1079\u1085\u1077\u1091\u1075\u1088\u1086\u1078\u1072\u1102\u1097\u1080\u1093\u32 \u1080\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1077\u1089\u1089\u1080\u1088\u1091\u1102\u1097\u1080\u1093\u32 \u1088\u1077\u1076\u1082\u1080\u1093\u32 (\u1086\u1088\u1092\u1072\u1085\u1085\u1099\u1093)\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1080\u1074\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1082\u32 \u1089\u1086\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u1083\u1080\u32 \u1080\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080,\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1081\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u32 \u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1072\u1084\u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u32 \u1083\u1080\u1094,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1078\u1080\u1079\u1085\u1077\u1091\u1075\u1088\u1086\u1078\u1072\u1102\u1097\u1080\u1084\u1080\u32 \u1080\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1077\u1089\u1089\u1080\u1088\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1088\u1077\u1076\u1082\u1080\u1084\u1080\u32 (\u1086\u1088\u1092\u1072\u1085\u1085\u1099\u1084\u1080)\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1087\u1088\u1080\u1074\u1086\u1076\u1103\u1097\u1080\u1084\u1080\u32 \u1082\u32 \u1089\u1086\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u1083\u1080\u32 \u1080\u1093\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 (\u1076\u1072\u1083\u1077\u1077\u32 \u1074\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u32 -\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088),\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1253"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 1)\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1077\u1074\u1086\u1075\u1086\u32 \u1089\u1095\u1077\u1090\u1072\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1080\u1084\u1103,\u32 \u1086\u1090\u1095\u1077\u1089\u1090\u1074\u1086,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1073\u1099\u1083\u1072\u32 \u1091\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1087\u1088\u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1076\u1072\u1090\u1072\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1087\u1086\u1083;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1077\u1088\u1080\u1103\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1087\u1072\u1089\u1087\u1086\u1088\u1090\u1072\u32 (\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080)\u32 \u1080\u1083\u1080\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080,\u32 \u1076\u1072\u1090\u1072\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074;
\b0\i0\par\pard\sa150\qj 7)\u32 \u1076\u1072\u1090\u1072\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088;
\b0\i0\par\pard\sa150\qj 8)\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 (\u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077);
\b0\i0\par\pard\sa150\qj 9)\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1042\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1077\u1075\u1084\u1077\u1085\u1090\u1072\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1085\u1077\u1084,\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
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\b0\i0\par\pard\sa150\qj 5)\u32 \u1072\u1076\u1088\u1077\u1089\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1078\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6)\u32 \u1089\u1077\u1088\u1080\u1103\u32 \u1080\u32 \u1085\u1086\u1084\u1077\u1088\u32 \u1087\u1072\u1089\u1087\u1086\u1088\u1090\u1072\u32 (\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080)\u32 \u1080\u1083\u1080\u32 \u1091\u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1095\u1085\u1086\u1089\u1090\u1080,\u32 \u1076\u1072\u1090\u1072\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 7)\u32 \u1076\u1072\u1090\u1072\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 8)\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 (\u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103);\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9)\u32 \u1080\u1085\u1099\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 9.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1077\u1075\u1084\u1077\u1085\u1090\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 8\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1085\u1077\u1084,\u32 \u1074\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 10.\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1100\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l934"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 21}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 14\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1076\u1083\u1103\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=271970#l2"}{\fldrslt\ul \u1086\u1090\u32 26.04.2016\u32 N\u32 112-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 45.\u32 \u1047\u1072\u1087\u1088\u1077\u1090\u32 \u1101\u1074\u1090\u1072\u1085\u1072\u1079\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084\u32 \u1079\u1072\u1087\u1088\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1101\u1074\u1090\u1072\u1085\u1072\u1079\u1080\u1080,\u32 \u1090\u1086\u32 \u1077\u1089\u1090\u1100\u32 \u1091\u1089\u1082\u1086\u1088\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1089\u1100\u1073\u1077\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1077\u1075\u1086\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1082\u1072\u1082\u1080\u1084\u1080-\u1083\u1080\u1073\u1086\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u1084\u1080\u32 (\u1073\u1077\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u1084)\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1102\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 46.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1099,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1081\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1072\u1090\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081,\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1088\u1080\u1089\u1082\u1072\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u1080\u1076\u1072\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1081\u32 \u1086\u1089\u1084\u1086\u1090\u1088,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1099\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1088\u1072\u1085\u1085\u1077\u1075\u1086\u32 (\u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086)\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081,\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1088\u1080\u1089\u1082\u1072\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1085\u1077\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1088\u1082\u1086\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1087\u1089\u1080\u1093\u1086\u1090\u1088\u1086\u1087\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1089\u1090\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1091\u1087\u1087\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1074\u1099\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1094\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l24"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
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\b0\i0\par\pard\sa150\qj 5.\u32 \u1044\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1085\u1086\u1077\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1086\u1077\u32 \u1089\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1080\u1094,\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1093\u1088\u1086\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1072\u1084\u1080,\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1084\u1080,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1083\u1086\u1078\u1085\u1077\u1085\u1080\u1081,\u32 \u1086\u1073\u1086\u1089\u1090\u1088\u1077\u1085\u1080\u1081\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1081,\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1086\u1077\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=276308#l27"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1085\u1080\u1093\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\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 \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1085\u1099\u1093\u32 (\u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1253"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276308#l27"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 47.\u32 \u1044\u1086\u1085\u1086\u1088\u1089\u1090\u1074\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1080\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1103\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1072)
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1058\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1103\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1072)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1086\u1090\u32 \u1078\u1080\u1074\u1086\u1075\u1086\u32 \u1076\u1086\u1085\u1086\u1088\u1072\u32 \u1080\u1083\u1080\u32 \u1090\u1088\u1091\u1087\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1072\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 (\u1088\u1077\u1094\u1080\u1087\u1080\u1077\u1085\u1090\u1072)\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1091\u32 \u1078\u1080\u1074\u1086\u1075\u1086\u32 \u1076\u1086\u1085\u1086\u1088\u1072\u32 \u1076\u1086\u1087\u1091\u1089\u1090\u1080\u1084\u1086\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1074\u1088\u1072\u1095\u1077\u1081-\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074,\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1072,\u32 \u1077\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1085\u1077\u32 \u1073\u1091\u1076\u1077\u1090\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u32 \u1079\u1085\u1072\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1081\u32 \u1074\u1088\u1077\u1076.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1048\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u32 \u1078\u1080\u1074\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1085\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1077\u1075\u1086\u32 \u1074\u1086\u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080\u32 \u1082\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1084\u1086\u1079\u1075\u1072)\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1048\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u32 \u1078\u1080\u1074\u1086\u1075\u1086\u32 \u1076\u1086\u1085\u1086\u1088\u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1077\u1075\u1086\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1058\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1103\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1072)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1094\u1080\u1087\u1080\u1077\u1085\u1090\u1072,\u32 \u1072\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1088\u1077\u1094\u1080\u1087\u1080\u1077\u1085\u1090\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1094\u1080\u1087\u1080\u1077\u1085\u1090\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1077\u1085\u32 \u1076\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077,\u32 -\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103,\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1057\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1081\u32 \u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1074\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1074\u32 \u1087\u1088\u1080\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1079\u1072\u1074\u1077\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1086\u1090\u1072\u1088\u1080\u1072\u1083\u1100\u1085\u1086,\u32 \u1074\u1099\u1088\u1072\u1079\u1080\u1090\u1100\u32 \u1089\u1074\u1086\u1077\u32 \u1074\u1086\u1083\u1077\u1080\u1079\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u32 \u1085\u1077\u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1085\u1072\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1080\u1079\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1090\u1077\u1083\u1072\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\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.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1074\u1086\u1083\u1077\u1080\u1079\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1075\u1086\u32 \u1091\u1084\u1077\u1088\u1096\u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1079\u1072\u1103\u1074\u1080\u1090\u1100\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1085\u1077\u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1085\u1072\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1080\u1079\u32 \u1090\u1077\u1083\u1072\u32 \u1091\u1084\u1077\u1088\u1096\u1077\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1089\u1091\u1087\u1088\u1091\u1075\u32 (\u1089\u1091\u1087\u1088\u1091\u1075\u1072),\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1077\u1075\u1086\u32 (\u1077\u1077)\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 -\u32 \u1086\u1076\u1080\u1085\u32 \u1080\u1079\u32 \u1073\u1083\u1080\u1079\u1082\u1080\u1093\u32 \u1088\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1080\u1082\u1086\u1074\u32 (\u1076\u1077\u1090\u1080,\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1080,\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077,\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1080\u1090\u1077\u1083\u1080,\u32 \u1088\u1086\u1076\u1085\u1099\u1077\u32 \u1073\u1088\u1072\u1090\u1100\u1103\u32 \u1080\u32 \u1088\u1086\u1076\u1085\u1099\u1077\u32 \u1089\u1077\u1089\u1090\u1088\u1099,\u32 \u1074\u1085\u1091\u1082\u1080,\u32 \u1076\u1077\u1076\u1091\u1096\u1082\u1072,\u32 \u1073\u1072\u1073\u1091\u1096\u1082\u1072).
\b0\i0\par\pard\sa150\qj 8.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1080\u1079\u32 \u1090\u1077\u1083\u1072\u32 \u1091\u1084\u1077\u1088\u1096\u1077\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u1089\u1087\u1088\u1086\u1096\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1074\u1086\u1083\u1077\u1080\u1079\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 6\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1080\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 7\u32 \u1080\u32 8\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1074\u1099\u1088\u1072\u1078\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077,\u32 \u1079\u1072\u1074\u1077\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1095\u1072\u1089\u1090\u1100\u1102\u32 6\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1048\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1091\u32 \u1090\u1088\u1091\u1087\u1072\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103,\u32 \u1077\u1089\u1083\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1085\u1072\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1103\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\u32 \u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1072\u32 \u1074\u32 \u1080\u1079\u1074\u1077\u1089\u1090\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u32 \u1090\u1086\u1084,\u32 \u1095\u1090\u1086\u32 \u1076\u1072\u1085\u1085\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1087\u1088\u1080\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1080\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1103\u1093\u32 7\u32 \u1080\u32 8\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080,\u32 \u1079\u1072\u1103\u1074\u1080\u1083\u1080\u32 \u1086\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1085\u1077\u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1085\u1072\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1077\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080).
\b0\i0\par\pard\sa150\qj 11.\u32 \u1054\u1088\u1075\u1072\u1085\u1099\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1080\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1079\u1098\u1103\u1090\u1099\u32 \u1091\u32 \u1090\u1088\u1091\u1087\u1072\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1082\u1086\u1085\u1089\u1090\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l318"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 66}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 12.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086-\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1091\u32 \u1090\u1088\u1091\u1087\u1072\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1072\u1085\u1086\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086-\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1086\u1084\u32 \u1089\u32 \u1091\u1074\u1077\u1076\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1086\u1088\u1072.
\b0\i0\par\pard\sa150\qj 13.\u32 \u1053\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u1085\u1091\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1082\u32 \u1080\u1079\u1098\u1103\u1090\u1080\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1076\u1083\u1103\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080).
\b0\i0\par\pard\sa150\qj 14.\u32 \u1042\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1095\u1077\u1090\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1076\u1086\u1085\u1086\u1088\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081,\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074\u32 (\u1088\u1077\u1094\u1080\u1087\u1080\u1077\u1085\u1090\u1086\u1074)\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1076\u1086\u1085\u1086\u1088\u1086\u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081,\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074\u32 (\u1088\u1077\u1094\u1080\u1087\u1080\u1077\u1085\u1090\u1086\u1074),\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 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=255534#l2"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 271-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 15.\u32 \u1044\u1086\u1085\u1086\u1088\u1089\u1090\u1074\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1080\u32 \u1080\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1103\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1072)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\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 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 16.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1089\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080),\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 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1077\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1086\u1088\u1075\u1072\u1085\u1091\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=255534#l5"}{\fldrslt\ul \u1086\u1090\u32 13.07.2015\u32 N\u32 271-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 48.\u32 \u1042\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u32 \u1080\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u32 \u1074\u1088\u1072\u1095\u1077\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1080\u1090\u32 \u1080\u1079\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1080\u32 \u1074\u1086\u1079\u1075\u1083\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u1076\u1085\u1080\u1084\u32 \u1080\u1079\u32 \u1077\u1075\u1086\u32 \u1079\u1072\u1084\u1077\u1089\u1090\u1080\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1085\u1072\u1080\u1073\u1086\u1083\u1077\u1077\u32 \u1089\u1083\u1086\u1078\u1085\u1099\u1093\u32 \u1080\u32 \u1082\u1086\u1085\u1092\u1083\u1080\u1082\u1090\u1085\u1099\u1093\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1082\u1080,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1082\u1080,\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1077\u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072,\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1083\u1077\u1095\u1077\u1073\u1085\u1086-\u1076\u1080\u1072\u1075\u1085\u1086\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1086\u1074,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1074\u32 \u1087\u1088\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1087\u1072\u1088\u1072\u1090\u1072\u1084\u1080,\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1083\u1072\u1085\u1090\u1072\u1094\u1080\u1080\u32 (\u1087\u1077\u1088\u1077\u1089\u1072\u1076\u1082\u1080)\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1099\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1086\u1084\u32 \u1080\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1050\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 -\u32 \u1089\u1086\u1074\u1077\u1097\u1072\u1085\u1080\u1077\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1086\u1076\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1077\u1081,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1077\u32 \u1076\u1083\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1072,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1075\u1085\u1086\u1079\u1072\u32 \u1080\u32 \u1090\u1072\u1082\u1090\u1080\u1082\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103,\u32 \u1094\u1077\u1083\u1077\u1089\u1086\u1086\u1073\u1088\u1072\u1079\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1091\u1102\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1099\u1093\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1050\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1089\u1086\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1080\u1094\u1080\u1072\u1090\u1080\u1074\u1077\u32 \u1083\u1077\u1095\u1072\u1097\u1077\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1085\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 (\u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u32 \u1074\u1088\u1072\u1095\u1077\u1081).\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1086\u1084,\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1080\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1102\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072.\u32 \u1042\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u1077\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1072\u1084\u1080\u1083\u1080\u1080\u32 \u1074\u1088\u1072\u1095\u1077\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u1093\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081,\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1080\u1085\u1090\u1077\u1088\u1087\u1088\u1077\u1090\u1072\u1094\u1080\u1102\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1099\u1093,\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1084\u1077\u1085\u1090\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081.\u32 \u1055\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1089\u1086\u1073\u1086\u1075\u1086\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1074\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1072\u1103\u32 \u1079\u1072\u1087\u1080\u1089\u1100.\u32 \u1052\u1085\u1077\u1085\u1080\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1089\u1080\u1083\u1080\u1091\u1084\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081\u32 \u1089\u32 \u1077\u1075\u1086\u32 \u1089\u1083\u1086\u1074\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1090\u1086\u1082\u1086\u1083\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u1089\u1103\u32 \u1088\u1103\u1076\u1086\u1084\u32 \u1089\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1086\u1084.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 49.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u32 -\u32 \u1074\u1089\u1077\u32 \u1074\u1080\u1076\u1099\u32 \u1086\u1090\u1093\u1086\u1076\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1072\u1085\u1072\u1090\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1077,\u32 \u1087\u1072\u1090\u1086\u1083\u1086\u1075\u1086-\u1072\u1085\u1072\u1090\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1077,\u32 \u1073\u1080\u1086\u1093\u1080\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1077,\u32 \u1084\u1080\u1082\u1088\u1086\u1073\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077,\u32 \u1086\u1073\u1088\u1072\u1079\u1091\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1092\u1072\u1088\u1084\u1072\u1094\u1077\u1074\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1091\u32 \u1083\u1077\u1082\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1080\u1079\u1076\u1077\u1083\u1080\u1081,\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1073\u1091\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1075\u1077\u1085\u1085\u1086-\u1080\u1085\u1078\u1077\u1085\u1077\u1088\u1085\u1086-\u1084\u1086\u1076\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1086\u1074\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1094\u1077\u1083\u1103\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1073\u1080\u1086\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1082\u1083\u1077\u1090\u1086\u1095\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1086\u1074.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1253"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=318162#l3"}{\fldrslt\ul \u1086\u1090\u32 03.08.2018\u32 N\u32 323-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1080\u1093\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081,\u32 \u1090\u1086\u1082\u1089\u1080\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081,\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1077\u1075\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1085\u1072\u32 \u1089\u1088\u1077\u1076\u1091\u32 \u1086\u1073\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1103\u1084\u1080,\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1082\u1083\u1072\u1089\u1089\u1099:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1082\u1083\u1072\u1089\u1089\u32 "\u1040"\u32 -\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099,\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1078\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091\u32 \u1082\u32 \u1090\u1074\u1077\u1088\u1076\u1099\u1084\u32 \u1073\u1099\u1090\u1086\u1074\u1099\u1084\u32 \u1086\u1090\u1093\u1086\u1076\u1072\u1084;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1082\u1083\u1072\u1089\u1089\u32 "\u1041"\u32 -\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1082\u1083\u1072\u1089\u1089\u32 "\u1042"\u32 -\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u32 \u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1082\u1083\u1072\u1089\u1089\u32 "\u1043"\u32 -\u32 \u1090\u1086\u1082\u1089\u1080\u1082\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1086\u1087\u1072\u1089\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099,\u32 \u1087\u1088\u1080\u1073\u1083\u1080\u1078\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091\u32 \u1082\u32 \u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1099\u1084;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1082\u1083\u1072\u1089\u1089\u32 "\u1044"\u32 -\u32 \u1088\u1072\u1076\u1080\u1086\u1072\u1082\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1086\u1090\u1093\u1086\u1076\u1099\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1089\u1073\u1086\u1088\u1091,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102,\u32 \u1086\u1073\u1077\u1079\u1074\u1088\u1077\u1078\u1080\u1074\u1072\u1085\u1080\u1102,\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1102,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1102,\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1080\u1088\u1086\u1074\u1082\u1077,\u32 \u1091\u1095\u1077\u1090\u1091\u32 \u1080\u32 \u1091\u1090\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\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 \u1074\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1086\u1083\u1091\u1095\u1080\u1103\u32 \u1085\u1072\u1089\u1077\u1083\u1077\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1253"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 50.\u32 \u1053\u1072\u1088\u1086\u1076\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1091\u1090\u1074\u1077\u1088\u1076\u1080\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1084\u32 \u1086\u1087\u1099\u1090\u1077,\u32 \u1074\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1083\u1077\u1078\u1080\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1085\u1072\u1085\u1080\u1081,\u32 \u1091\u1084\u1077\u1085\u1080\u1081\u32 \u1080\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1085\u1072\u1074\u1099\u1082\u1086\u1074\u32 \u1087\u1086\u32 \u1086\u1094\u1077\u1085\u1082\u1077\u32 \u1080\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.\u32 \u1050\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1077\u32 \u1085\u1077\u32 \u1086\u1090\u1085\u1086\u1089\u1080\u1090\u1089\u1103\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1086\u1082\u1082\u1091\u1083\u1100\u1090\u1085\u1086-\u1084\u1072\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1083\u1080\u1075\u1080\u1086\u1079\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1103\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085,\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1081\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1077,\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1056\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1099\u1076\u1072\u1095\u1077\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1080\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1085\u1077\u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080.\u32 \u1056\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1077\u32 \u1076\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1099\u1076\u1072\u1085\u1086\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1077.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1051\u1080\u1094\u1086,\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1077\u1077\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1077,\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1051\u1080\u1096\u1077\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1074\u1099\u1076\u1072\u1074\u1096\u1077\u1075\u1086\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1077,\u32 \u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1073\u1078\u1072\u1083\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1089\u1091\u1076.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1053\u1072\u1088\u1086\u1076\u1085\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1072\u32 \u1085\u1077\u32 \u1074\u1093\u1086\u1076\u1080\u1090\u32 \u1074\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1091\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1053\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1077\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1077\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1088\u1077\u1076\u1072\u32 \u1078\u1080\u1079\u1085\u1080\u32 \u1080\u1083\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1080\u32 \u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1086\u1081\u32 \u1074\u1083\u1077\u1095\u1077\u1090\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 6.\u32 \u1054\u1061\u1056\u1040\u1053\u1040\u32 \u1047\u1044\u1054\u1056\u1054\u1042\u1068\u1071\u32 \u1052\u1040\u1058\u1045\u1056\u1048\u32 \u1048\u32 \u1056\u1045\u1041\u1045\u1053\u1050\u1040,\u32 \u1042\u1054\u1055\u1056\u1054\u1057\u1067\u32 \u1057\u1045\u1052\u1068\u1048\u32 \u1048\u32 \u1056\u1045\u1055\u1056\u1054\u1044\u1059\u1050\u1058\u1048\u1042\u1053\u1054\u1043\u1054\u32 \u1047\u1044\u1054\u1056\u1054\u1042\u1068\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 51.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u1072\u1078\u1076\u1099\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1087\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u1084\u32 \u1085\u1072\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1080\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1077\u1084\u1100\u1080,\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u32 \u1079\u1085\u1072\u1095\u1080\u1084\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1082\u1088\u1091\u1078\u1072\u1102\u1097\u1080\u1093,\u32 \u1087\u1086\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1072\u1089\u1087\u1077\u1082\u1090\u1072\u1084\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086-\u1073\u1088\u1072\u1095\u1085\u1099\u1093\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1075\u1077\u1085\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1087\u1088\u1077\u1076\u1091\u1087\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1074\u1088\u1086\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1091\u32 \u1087\u1086\u1090\u1086\u1084\u1089\u1090\u1074\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1054\u1090\u1094\u1091\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1084\u1091\u32 \u1095\u1083\u1077\u1085\u1091\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1077\u1077\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1088\u1080\u1089\u1091\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1087\u1088\u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1088\u1086\u1076\u1086\u1088\u1072\u1079\u1088\u1077\u1096\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1074\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1086\u1076\u1086\u1074\u1089\u1087\u1086\u1084\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 (\u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1086\u1076\u1086\u1074\u1099\u1093\u32 \u1079\u1072\u1083\u1086\u1074)\u32 \u1080\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1091\u32 \u1086\u1090\u1094\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1080\u1085\u1092\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081.\u32 \u1056\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1089\u32 \u1086\u1090\u1094\u1072\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1089\u1077\u1084\u1100\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1076\u1085\u1086\u1084\u1091\u32 \u1080\u1079\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1080\u1085\u1086\u1084\u1091\u32 \u1095\u1083\u1077\u1085\u1091\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1102\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1077\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1089\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1086\u1084\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1080\u32 \u1077\u1084\u1091\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1089\u1077\u1075\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072.\u32 \u1055\u1088\u1080\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1084\u32 \u1085\u1072\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093\u32 \u1089\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1086\u1084\u32 \u1076\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u1095\u1077\u1090\u1099\u1088\u1077\u1093\u32 \u1083\u1077\u1090,\u32 \u1072\u32 \u1089\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1086\u1084\u32 \u1089\u1090\u1072\u1088\u1096\u1077\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 -\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1087\u1083\u1072\u1090\u1072\u32 \u1079\u1072\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1079\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1084\u1077\u1089\u1090\u1072\u32 \u1080\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103,\u32 \u1089\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1085\u1077\u32 \u1074\u1079\u1080\u1084\u1072\u1077\u1090\u1089\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 52.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1093\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u32 \u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1077\u1081\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1072\u1090\u1077\u1088\u1080\u1085\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u32 \u1087\u1086\u1086\u1097\u1088\u1103\u1077\u1090\u1089\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1086\u1084.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1050\u1072\u1078\u1076\u1072\u1103\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1072\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1088\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1088\u1086\u1076\u1086\u1074\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u1102\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1072\u1088\u1072\u1085\u1090\u1080\u1081\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1085\u1086\u1094\u1077\u1085\u1085\u1099\u1084\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1077\u1084\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1093\u32 \u1078\u1077\u1085\u1097\u1080\u1085,\u32 \u1082\u1086\u1088\u1084\u1103\u1097\u1080\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1077\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1077\u1090\u1077\u1081\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1076\u1086\u32 \u1090\u1088\u1077\u1093\u32 \u1083\u1077\u1090,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1099\u32 \u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1090\u1086\u1088\u1075\u1086\u1074\u1083\u1080,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1102\u32 \u1074\u1088\u1072\u1095\u1077\u1081\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 \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.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 53.\u32 \u1056\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1086\u1084\u1077\u1085\u1090\u1086\u1084\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1083\u1086\u1076\u1072\u32 \u1086\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1088\u1086\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1088\u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1078\u1080\u1074\u1086\u1075\u1086\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1087\u1088\u1086\u1080\u1079\u1086\u1096\u1083\u1080\u32 \u1088\u1086\u1076\u1099,\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1082\u1088\u1080\u1090\u1077\u1088\u1080\u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080,\u32 \u1084\u1072\u1089\u1089\u1072\u32 \u1090\u1077\u1083\u1072\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1087\u1088\u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1082\u1080\u32 \u1078\u1080\u1074\u1086\u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1074\u1099\u1076\u1072\u1095\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1086\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1077\u1075\u1086\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 54.\u32 \u1055\u1088\u1072\u1074\u1072\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1093\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1086\u1092\u1080\u1083\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1089\u1084\u1086\u1090\u1088\u1086\u1074,\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1103\u1084\u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1086\u1081\u32 \u1080\u32 \u1089\u1087\u1086\u1088\u1090\u1086\u1084,\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1076\u1080\u1089\u1087\u1072\u1085\u1089\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080,\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\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\u1103\u1093,\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l2689"}{\fldrslt\ul \u1086\u1090\u32 02.07.2013\u32 N\u32 185-\u1060\u1047}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=276308#l28"}{\fldrslt\ul \u1086\u1090\u32 03.07.2016\u32 N\u32 286-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 2)\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1086\u1079\u1076\u1086\u1088\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1090\u1076\u1099\u1093\u1072\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086-\u1075\u1080\u1075\u1080\u1077\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1077,\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1090\u1088\u1091\u1076\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1080\u1093\u32 \u1092\u1080\u1079\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1103\u1084\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u32 \u1085\u1080\u1093\u32 \u1085\u1077\u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1099\u1093\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1090\u1072\u1094\u1080\u1102\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1087\u1088\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1080\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1085\u1080\u1093\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l126"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 22}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1053\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1077\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1089\u1090\u1072\u1088\u1096\u1077\u32 \u1087\u1103\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1083\u1077\u1090\u32 \u1080\u1083\u1080\u32 \u1073\u1086\u1083\u1100\u1085\u1099\u1077\u32 \u1085\u1072\u1088\u1082\u1086\u1084\u1072\u1085\u1080\u1077\u1081\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1077\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1089\u1090\u1072\u1088\u1096\u1077\u32 \u1096\u1077\u1089\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1083\u1077\u1090\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 \u1086\u1090\u1082\u1072\u1079\u32 \u1086\u1090\u32 \u1085\u1077\u1075\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1095\u1072\u1089\u1090\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l609"}{\fldrslt\ul 2}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l114"}{\fldrslt\ul 9}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 20\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1253"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1044\u1077\u1090\u1080-\u1089\u1080\u1088\u1086\u1090\u1099,\u32 \u1076\u1077\u1090\u1080,\u32 \u1086\u1089\u1090\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1087\u1086\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081,\u32 \u1080\u32 \u1076\u1077\u1090\u1080,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1090\u1088\u1091\u1076\u1085\u1086\u1081\u32 \u1078\u1080\u1079\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080,\u32 \u1076\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1080\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u1095\u1077\u1090\u1099\u1088\u1077\u1093\u32 \u1083\u1077\u1090\u32 \u1074\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1076\u1088\u1072\u1074\u1086\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1080\u32 \u1085\u1072\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 55.\u32 \u1055\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1089\u1087\u1086\u1084\u1086\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u1089\u1087\u1086\u1084\u1086\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1077\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1089\u1087\u1083\u1086\u1076\u1080\u1103,\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u1083\u1080\u32 \u1074\u1089\u1077\u32 \u1101\u1090\u1072\u1087\u1099\u32 \u1079\u1072\u1095\u1072\u1090\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1085\u1085\u1077\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1101\u1084\u1073\u1088\u1080\u1086\u1085\u1086\u1074\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u1085\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1082\u1080\u1093\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1082\u1088\u1080\u1086\u1082\u1086\u1085\u1089\u1077\u1088\u1074\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1086\u1074\u1099\u1093\u32 \u1082\u1083\u1077\u1090\u1086\u1082,\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1101\u1084\u1073\u1088\u1080\u1086\u1085\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1091\u1088\u1088\u1086\u1075\u1072\u1090\u1085\u1086\u1075\u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1085\u1089\u1090\u1074\u1072).
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1089\u1087\u1086\u1084\u1086\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081,\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1082\u32 \u1080\u1093\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1102\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1052\u1091\u1078\u1095\u1080\u1085\u1072\u32 \u1080\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1072,\u32 \u1082\u1072\u1082\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1097\u1080\u1077,\u32 \u1090\u1072\u1082\u32 \u1080\u32 \u1085\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1097\u1080\u1077\u32 \u1074\u32 \u1073\u1088\u1072\u1082\u1077,\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1089\u1087\u1086\u1084\u1086\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1086\u1073\u1086\u1102\u1076\u1085\u1086\u1075\u1086\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086.\u32 \u1054\u1076\u1080\u1085\u1086\u1082\u1072\u1103\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u1089\u1087\u1086\u1084\u1086\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1077\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u1089\u1087\u1086\u1084\u1086\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1087\u1086\u1083\u1072\u32 \u1073\u1091\u1076\u1091\u1097\u1077\u1075\u1086\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103,\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1087\u1086\u1083\u1086\u1084.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1082\u1088\u1080\u1086\u1082\u1086\u1085\u1089\u1077\u1088\u1074\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1089\u1074\u1086\u1080\u1093\u32 \u1087\u1086\u1083\u1086\u1074\u1099\u1093\u32 \u1082\u1083\u1077\u1090\u1086\u1082,\u32 \u1090\u1082\u1072\u1085\u1077\u1081\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1101\u1084\u1073\u1088\u1080\u1086\u1085\u1086\u1074\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1086\u1083\u1086\u1074\u1099\u1077\u32 \u1082\u1083\u1077\u1090\u1082\u1080,\u32 \u1090\u1082\u1072\u1085\u1080\u32 \u1088\u1077\u1087\u1088\u1086\u1076\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u32 \u1101\u1084\u1073\u1088\u1080\u1086\u1085\u1099\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1041\u1099\u1090\u1100\u32 \u1076\u1086\u1085\u1086\u1088\u1072\u1084\u1080\u32 \u1087\u1086\u1083\u1086\u1074\u1099\u1093\u32 \u1082\u1083\u1077\u1090\u1086\u1082\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1086\u1090\u32 \u1074\u1086\u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1086\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1087\u1103\u1090\u1080\u32 \u1083\u1077\u1090,\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1080\u32 \u1087\u1089\u1080\u1093\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1099\u1077,\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1077\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1075\u1077\u1085\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1055\u1088\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1083\u1086\u1074\u1099\u1093\u32 \u1082\u1083\u1077\u1090\u1086\u1082\u32 \u1080\u32 \u1101\u1084\u1073\u1088\u1080\u1086\u1085\u1086\u1074\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086,\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1075\u1077\u1085\u1077\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1086\u1085\u1086\u1088\u1072,\u32 \u1086\u32 \u1077\u1075\u1086\u32 \u1088\u1072\u1089\u1077\u32 \u1080\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1074\u1085\u1077\u1096\u1085\u1080\u1093\u32 \u1076\u1072\u1085\u1085\u1099\u1093.
\b0\i0\par\pard\sa150\qj 9.\u32 \u1057\u1091\u1088\u1088\u1086\u1075\u1072\u1090\u1085\u1086\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1085\u1089\u1090\u1074\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1074\u1099\u1085\u1072\u1096\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 (\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1088\u1077\u1078\u1076\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1099\u1077\u32 \u1088\u1086\u1076\u1099)\u32 \u1087\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091,\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1086\u1084\u1091\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1091\u1088\u1088\u1086\u1075\u1072\u1090\u1085\u1086\u1081\u32 \u1084\u1072\u1090\u1077\u1088\u1100\u1102\u32 (\u1078\u1077\u1085\u1097\u1080\u1085\u1086\u1081,\u32 \u1074\u1099\u1085\u1072\u1096\u1080\u1074\u1072\u1102\u1097\u1077\u1081\u32 \u1087\u1083\u1086\u1076\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1087\u1077\u1088\u1077\u1085\u1086\u1089\u1072\u32 \u1076\u1086\u1085\u1086\u1088\u1089\u1082\u1086\u1075\u1086\u32 \u1101\u1084\u1073\u1088\u1080\u1086\u1085\u1072)\u32 \u1080\u32 \u1087\u1086\u1090\u1077\u1085\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080,\u32 \u1095\u1100\u1080\u32 \u1087\u1086\u1083\u1086\u1074\u1099\u1077\u32 \u1082\u1083\u1077\u1090\u1082\u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1083\u1080\u1089\u1100\u32 \u1076\u1083\u1103\u32 \u1086\u1087\u1083\u1086\u1076\u1086\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103,\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1076\u1080\u1085\u1086\u1082\u1086\u1081\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1086\u1081,\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1074\u1099\u1085\u1072\u1096\u1080\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1088\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u32 \u1087\u1086\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u1084.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1057\u1091\u1088\u1088\u1086\u1075\u1072\u1090\u1085\u1086\u1081\u32 \u1084\u1072\u1090\u1077\u1088\u1100\u1102\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1072\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1086\u1090\u32 \u1076\u1074\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1086\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1087\u1103\u1090\u1080\u32 \u1083\u1077\u1090,\u32 \u1080\u1084\u1077\u1102\u1097\u1072\u1103\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1086\u1075\u1086\u32 \u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072,\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1072\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1076\u1072\u1074\u1096\u1072\u1103\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1077\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1077\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1077\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086.\u32 \u1046\u1077\u1085\u1097\u1080\u1085\u1072,\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1097\u1072\u1103\u32 \u1074\u32 \u1073\u1088\u1072\u1082\u1077,\u32 \u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\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 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1091\u1088\u1088\u1086\u1075\u1072\u1090\u1085\u1086\u1081\u32 \u1084\u1072\u1090\u1077\u1088\u1100\u1102\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1089\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1089\u1091\u1087\u1088\u1091\u1075\u1072.\u32 \u1057\u1091\u1088\u1088\u1086\u1075\u1072\u1090\u1085\u1072\u1103\u32 \u1084\u1072\u1090\u1100\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1076\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1076\u1086\u1085\u1086\u1088\u1086\u1084\u32 \u1103\u1081\u1094\u1077\u1082\u1083\u1077\u1090\u1082\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 56.\u32 \u1048\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1050\u1072\u1078\u1076\u1072\u1103\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1072\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1088\u1077\u1096\u1072\u1077\u1090\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u32 \u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1085\u1089\u1090\u1074\u1077.\u32 \u1048\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1078\u1077\u1083\u1072\u1085\u1080\u1102\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1048\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1078\u1077\u1083\u1072\u1085\u1080\u1102\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1085\u1077\u1076\u1077\u1083\u1100.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1048\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1085\u1077\u32 \u1088\u1072\u1085\u1077\u1077\u32 48\u32 \u1095\u1072\u1089\u1086\u1074\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1087\u1088\u1080\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1072\u1103\u32 -\u32 \u1089\u1077\u1076\u1100\u1084\u1072\u1103\u32 \u1085\u1077\u1076\u1077\u1083\u1080;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1087\u1088\u1080\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1076\u1080\u1085\u1085\u1072\u1076\u1094\u1072\u1090\u1072\u1103\u32 -\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1072\u1103\u32 \u1085\u1077\u1076\u1077\u1083\u1080,\u32 \u1085\u1086\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1086\u1081\u32 \u1085\u1077\u1076\u1077\u1083\u1080\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1085\u1077\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1089\u1077\u1084\u1080\u32 \u1076\u1085\u1077\u1081\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1091\u1102\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1086\u1089\u1100\u1084\u1072\u1103\u32 -\u32 \u1076\u1077\u1089\u1103\u1090\u1072\u1103\u32 \u1085\u1077\u1076\u1077\u1083\u1080\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1048\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u1084\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1086\u32 \u1076\u1074\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1076\u1074\u1091\u1093\u32 \u1085\u1077\u1076\u1077\u1083\u1100,\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 -\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1089\u1088\u1086\u1082\u1072\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1048\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1077\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1081,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1081\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1081,\u32 \u1077\u1089\u1083\u1080\u32 \u1086\u1085\u1072\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1072\u32 \u1074\u1099\u1088\u1072\u1079\u1080\u1090\u1100\u32 \u1089\u1074\u1086\u1102\u32 \u1074\u1086\u1083\u1102,\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1091\u1076\u1072,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1086\u1084\u1091\u32 \u1087\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1077\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1080\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1081,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1081\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1081.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1053\u1077\u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u1089\u1082\u1091\u1089\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1088\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1083\u1077\u1095\u1077\u1090\u32 \u1079\u1072\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1091\u1075\u1086\u1083\u1086\u1074\u1085\u1091\u1102\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1091\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=235423#l4"}{\fldrslt\ul \u1086\u1090\u32 21.07.2014\u32 N\u32 243-\u1060\u1047}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 57.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1089\u1090\u1077\u1088\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1089\u1090\u1077\u1088\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1082\u1072\u1082\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1077\u32 \u1074\u1084\u1077\u1096\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1083\u1080\u1096\u1077\u1085\u1080\u1103\u32 \u1095\u1077\u1083\u1086\u1074\u1077\u1082\u1072\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1091\u32 \u1087\u1086\u1090\u1086\u1084\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1082\u1072\u1082\u32 \u1084\u1077\u1090\u1086\u1076\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1094\u1077\u1087\u1094\u1080\u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1072\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1086\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u32 \u1089\u1090\u1072\u1088\u1096\u1077\u32 \u1090\u1088\u1080\u1076\u1094\u1072\u1090\u1080\u32 \u1087\u1103\u1090\u1080\u32 \u1083\u1077\u1090\u32 \u1080\u1083\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1080\u1084\u1077\u1102\u1097\u1077\u1075\u1086\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1076\u1074\u1091\u1093\u32 \u1076\u1077\u1090\u1077\u1081,\u32 \u1072\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1073\u1088\u1086\u1074\u1086\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 -\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1076\u1077\u1090\u1077\u1081.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1079\u1072\u1082\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084,\u32 \u1077\u1089\u1083\u1080\u32 \u1090\u1072\u1082\u1086\u1077\u32 \u1083\u1080\u1094\u1086\u32 \u1087\u1086\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u32 \u1074\u1099\u1088\u1072\u1079\u1080\u1090\u1100\u32 \u1089\u1074\u1086\u1102\u32 \u1074\u1086\u1083\u1102,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1089\u1090\u1077\u1088\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1072\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1089\u1091\u1076\u1072,\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1086\u1084\u1091\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1086\u1075\u1086\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 \u1085\u1077\u1076\u1077\u1077\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1084.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1081\u32 \u1076\u1083\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1090\u1077\u1088\u1080\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1043\u1083\u1072\u1074\u1072\u32 7.\u32 \u1052\u1045\u1044\u1048\u1062\u1048\u1053\u1057\u1050\u1040\u1071\u32 \u1069\u1050\u1057\u1055\u1045\u1056\u1058\u1048\u1047\u1040\u32 \u1048\u32 \u1052\u1045\u1044\u1048\u1062\u1048\u1053\u1057\u1050\u1054\u1045\u32 \u1054\u1057\u1042\u1048\u1044\u1045\u1058\u1045\u1051\u1068\u1057\u1058\u1042\u1054\u1042\u1040\u1053\u1048\u1045
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 58.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1086\u1081\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1084\u1086\u1077\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u1089\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1077\u32 \u1085\u1072\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072,\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1077\u1075\u1086\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1091\u1102\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1085\u1086-\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1082\u1072\u1082\u1080\u1093-\u1083\u1080\u1073\u1086\u32 \u1089\u1086\u1073\u1099\u1090\u1080\u1081,\u32 \u1092\u1072\u1082\u1090\u1086\u1088\u1086\u1074\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u1084\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1074\u1080\u1076\u1099\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj 2)\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072;
\b0\i0\par\pard\sa150\qj 3)\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072;
\b0\i0\par\pard\sa150\qj 4)\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086-\u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1072\u1103\u32 \u1080\u32 \u1089\u1091\u1076\u1077\u1073\u1085\u1086-\u1087\u1089\u1080\u1093\u1080\u1072\u1090\u1088\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099;
\b0\i0\par\pard\sa150\qj 5)\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1080\u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1088\u1086\u1092\u1077\u1089\u1089\u1080\u1077\u1081;
\b0\i0\par\pard\sa150\qj 6)\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1077,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=304083#l299"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 61}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072,\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1072\u1103\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 59.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u1084\u1080,\u32 \u1090\u1088\u1072\u1074\u1084\u1072\u1084\u1080,\u32 \u1086\u1090\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u1084\u1080,\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1090\u1077\u1088\u1077\u1081\u32 \u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080,\u32 \u1076\u1086\u1083\u1077\u1095\u1080\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1074\u32 \u1089\u1072\u1085\u1072\u1090\u1086\u1088\u1085\u1086-\u1082\u1091\u1088\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093,\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1091\u1093\u1086\u1076\u1072\u32 \u1079\u1072\u32 \u1073\u1086\u1083\u1100\u1085\u1099\u1084\u32 \u1095\u1083\u1077\u1085\u1086\u1084\u32 \u1089\u1077\u1084\u1100\u1080,\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1082\u1072\u1088\u1072\u1085\u1090\u1080\u1085\u1086\u1084,\u32 \u1085\u1072\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1087\u1088\u1086\u1090\u1077\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1090\u1072\u1094\u1080\u1086\u1085\u1072\u1088\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u32 \u1088\u1086\u1076\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1072\u32 \u1076\u1088\u1091\u1075\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1084\u32 \u1074\u1088\u1072\u1095\u1086\u1084,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1077\u1076\u1080\u1085\u1086\u1083\u1080\u1095\u1085\u1086\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1083\u1080\u1089\u1090\u1082\u1080\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1088\u1086\u1082\u1086\u1084\u32 \u1076\u1086\u32 \u1087\u1103\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086,\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 -\u32 \u1092\u1077\u1083\u1100\u1076\u1096\u1077\u1088\u1086\u1084\u32 \u1083\u1080\u1073\u1086\u32 \u1079\u1091\u1073\u1085\u1099\u1084\u32 \u1074\u1088\u1072\u1095\u1086\u1084,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1083\u1080\u1095\u1085\u1086\u32 \u1074\u1099\u1076\u1072\u1102\u1090\u32 \u1083\u1080\u1089\u1090\u1086\u1082\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1089\u1088\u1086\u1082\u32 \u1076\u1086\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1074\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1055\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1077\u32 \u1083\u1080\u1089\u1090\u1082\u1072\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u32 \u1073\u1086\u1083\u1100\u1096\u1080\u1081\u32 \u1089\u1088\u1086\u1082,\u32 \u1095\u1077\u1084\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1086\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 (\u1085\u1086\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1087\u1103\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1100\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1077\u1076\u1080\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086),\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1102\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080,\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1084\u1086\u1081\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1074\u1088\u1072\u1095\u1077\u1081,\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 3.1.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1073\u1077\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u32 \u1088\u1086\u1076\u1072\u1084\u1080,\u32 \u1087\u1088\u1080\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1083\u1077\u1095\u1072\u1097\u1080\u1084\u32 \u1074\u1088\u1072\u1095\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u1093,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1092\u1077\u1083\u1100\u1076\u1096\u1077\u1088\u1086\u1084,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1074\u1099\u1076\u1072\u1102\u1090\u32 \u1083\u1080\u1089\u1090\u1086\u1082\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1085\u1072\u32 \u1089\u1088\u1086\u1082,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=225008#l1256"}{\fldrslt\ul \u1086\u1090\u32 25.11.2013\u32 N\u32 317-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 3.2.\u32 \u1051\u1080\u1089\u1090\u1086\u1082\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u32 \u1085\u1072\u32 \u1073\u1091\u1084\u1072\u1078\u1085\u1086\u1084\u32 \u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u32 \u1080\u1083\u1080\u32 (\u1089\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1103\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u1072)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1074\u1080\u1076\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 \u1087\u1086\u1076\u1087\u1080\u1089\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1091\u1089\u1080\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081.\u32 (\u1074\u32 \u1088\u1077\u1076.\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=292604#l12"}{\fldrslt\ul \u1086\u1090\u32 01.05.2017\u32 N\u32 86-\u1060\u1047}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1055\u1088\u1080\u32 \u1086\u1095\u1077\u1074\u1080\u1076\u1085\u1086\u1084\u32 \u1085\u1077\u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1086\u1084\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1084\u32 \u1087\u1088\u1086\u1075\u1085\u1086\u1079\u1077\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1095\u1077\u1090\u1099\u1088\u1077\u1093\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1072\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1090\u1082\u1072\u1079\u1072\u32 \u1086\u1090\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1083\u1080\u1089\u1090\u1086\u1082\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u1082\u1088\u1099\u1074\u1072\u1077\u1090\u1089\u1103.\u32 \u1055\u1088\u1080\u32 \u1073\u1083\u1072\u1075\u1086\u1087\u1088\u1080\u1103\u1090\u1085\u1086\u1084\u32 \u1082\u1083\u1080\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1080\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1084\u32 \u1087\u1088\u1086\u1075\u1085\u1086\u1079\u1077\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1089\u32 \u1076\u1072\u1090\u1099\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1090\u1088\u1072\u1074\u1084\u32 \u1080\u32 \u1088\u1077\u1082\u1086\u1085\u1089\u1090\u1088\u1091\u1082\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1080\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1087\u1088\u1080\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1090\u1091\u1073\u1077\u1088\u1082\u1091\u1083\u1077\u1079\u1072\u32 \u1087\u1072\u1094\u1080\u1077\u1085\u1090\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1087\u1080\u1089\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1082\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1102\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u1102,\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1091.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1055\u1088\u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1080\u1080\u32 \u1083\u1080\u1089\u1090\u1082\u1072\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1090\u1072\u1081\u1085\u1099\u32 \u1091\u1082\u1072\u1079\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 (\u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1077,\u32 \u1090\u1088\u1072\u1074\u1084\u1072\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1072\u1103\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072).\u32 \u1055\u1086\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1074\u32 \u1083\u1080\u1089\u1090\u1086\u1082\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1074\u1085\u1086\u1089\u1080\u1090\u1100\u1089\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1076\u1080\u1072\u1075\u1085\u1086\u1079\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1060\u1086\u1085\u1076\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1086\u1073\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1091\u32 \u1087\u1086\u1089\u1086\u1073\u1080\u1081\u32 \u1087\u1086\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1084\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080,\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1091\u32 \u1089\u1086\u1073\u1083\u1102\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1074\u1099\u1076\u1072\u1095\u1080,\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1089\u1090\u1082\u1086\u1074\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 60.\u32 \u1052\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1052\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1086\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u1077\u1084\u1086\u1075\u1086\u32 \u1083\u1080\u1094\u1072\u32 \u1074\u32 \u1084\u1077\u1088\u1072\u1093\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1099,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1102,\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081\u32 \u1078\u1080\u1079\u1085\u1077\u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u1099\u1079\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u1090\u1086\u1081\u1082\u1080\u1084\u32 \u1088\u1072\u1089\u1089\u1090\u1088\u1086\u1081\u1089\u1090\u1074\u1086\u1084\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1084\u1072.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1052\u1077\u1076\u1080\u1082\u1086-\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 61.\u32 \u1042\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1042\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093:
\b0\i0\par\pard\sa150\qj 1)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077\u32 (\u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077),\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1102\u32 (\u1089\u1083\u1091\u1078\u1073\u1077)\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1099\u1084\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1091\u1095\u1077\u1090\u1085\u1099\u1084\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1103\u1084\u32 (\u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1103\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1085\u1080\u1084\u1072\u1077\u1084\u1086\u1081\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1100\u1102);
\b0\i0\par\pard\sa150\qj 2)\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1085\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1091\u1074\u1077\u1095\u1080\u1081\u32 (\u1088\u1072\u1085\u1077\u1085\u1080\u1081,\u32 \u1090\u1088\u1072\u1074\u1084,\u32 \u1082\u1086\u1085\u1090\u1091\u1079\u1080\u1081),\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1081\u32 \u1091\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093\u32 (\u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u32 \u1085\u1080\u1084\u32 \u1083\u1080\u1094,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1080\u1079\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1073\u1086\u1088\u1099)\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1091\u1074\u1086\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 (\u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099,\u32 \u1074\u1086\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1088\u1086\u1074),\u32 \u1089\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 (\u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099);
\b0\i0\par\pard\sa150\qj 3)\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 2.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1077,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1077\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1080\u32 \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\u1088\u1075\u1072\u1085\u1072\u1093,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1072\u1103\u32 \u1089\u1083\u1091\u1078\u1073\u1072\u32 (\u1087\u1088\u1080\u1088\u1072\u1074\u1085\u1077\u1085\u1085\u1072\u1103\u32 \u1082\u32 \u1085\u1077\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1072),\u32 \u1080\u32 \u1074\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u1093,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1087\u1088\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1077\u32 \u1085\u1072\u32 \u1074\u1086\u1080\u1085\u1089\u1082\u1080\u1081\u32 \u1091\u1095\u1077\u1090,\u32 \u1087\u1088\u1080\u1079\u1099\u1074\u1077\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1072\u1082\u1090\u1091,\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1074\u1086\u1077\u1085\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 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u1086\u1077\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u1099\u1089\u1096\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1087\u1088\u1080\u1079\u1099\u1074\u1077\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1073\u1086\u1088\u1099,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1086\u32 \u1075\u1086\u1076\u1085\u1099\u1084\u1080\u32 \u1082\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1077\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1079\u1099\u1074\u1091\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1080\u1079\u1098\u1103\u1074\u1080\u1074\u1096\u1080\u1093\u32 \u1078\u1077\u1083\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1080\u1090\u1100\u32 \u1089\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u1086\u1088\u1086\u1085\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1086\u1073\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1084\u32 \u1094\u1077\u1085\u1090\u1088\u1077\u32 \u1087\u1088\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\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 \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\u1077\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1081\u32 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\b0\i0\par\pard\sa150\i\b \u1044\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 3\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 61\u32 (\u1074\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 01.07.2017\u32 N\u32 154-\u1060\u1047)\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1103,\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1096\u1080\u1077\u32 \u1089\u32 01.01.2017\u32 ({\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=305855#l20"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 2}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 4\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 01.07.2017\u32 N\u32 154-\u1060\u1047).
\b0\i0\par\pard\sa150\qj 4.\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1085\u1072\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1091\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091,\u32 \u1072\u1085\u1072\u1083\u1086\u1075\u1080\u1095\u1085\u1099\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084,\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1083\u1103\u1077\u1084\u1099\u1084\u32 \u1082\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084,\u32 \u1087\u1088\u1080\u1079\u1099\u1074\u1072\u1077\u1084\u1099\u1084\u32 \u1085\u1072\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1080\u1083\u1080\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1103\u1097\u1080\u1084\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1087\u1086\u32 \u1087\u1088\u1080\u1079\u1099\u1074\u1091.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1047\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1055\u1088\u1080\u32 \u1085\u1077\u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1089\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1087\u1086\u32 \u1080\u1093\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1072\u1103\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1072\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072.\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1074\u1088\u1072\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1077\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1069\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1072\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1081,\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1103\u1097\u1080\u1077\u32 \u1077\u1077\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u32 \u1083\u1080\u1073\u1086\u32 \u1095\u1083\u1077\u1085\u1099\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1085\u1077\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1091\u1078\u1077\u1073\u1085\u1086\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080,\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1074\u1096\u1080\u1093\u32 \u1074\u1086\u1077\u1085\u1085\u1086-\u1