{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1052\u1080\u1085\u1102\u1089\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 13\u32 \u1072\u1087\u1088\u1077\u1083\u1103\u32 2016\u32 \u1075.\u32 N\u32 41778
\b0\i0\par\pard\sa150\pard \brdrb \brdrs\brdrw10\brsp20 {\fs4\~}\par \pard\sa0\par\pard\sa150
\fs36\b\qc \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048\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\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1056\u1048\u1050\u1040\u1047
\par \u1086\u1090\u32 24\u32 \u1084\u1072\u1088\u1090\u1072\u32 2016\u32 \u1075.\u32 N\u32 305
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1042\u1053\u1045\u1057\u1045\u1053\u1048\u1048\u32 \u1048\u1047\u1052\u1045\u1053\u1045\u1053\u1048\u1049\u32 \u1042\u32 \u1055\u1054\u1056\u1071\u1044\u1054\u1050\u32 \u1055\u1056\u1054\u1042\u1045\u1044\u1045\u1053\u1048\u1071\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1048\u1058\u1054\u1043\u1054\u1042\u1054\u1049\u32 \u1040\u1058\u1058\u1045\u1057\u1058\u1040\u1062\u1048\u1048\u32 \u1055\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071,\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1053\u1067\u1049\u32 \u1055\u1056\u1048\u1050\u1040\u1047\u1054\u1052\u32 \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1040\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1054\u1058\u32 25\u32 \u1044\u1045\u1050\u1040\u1041\u1056\u1071\u32 2013\u32 \u1043.\u32 N\u32 1394
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1082\u1072\u1079\u1099\u1074\u1072\u1102:
\b0\i0\par\pard\sa150\qj \u1059\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1077\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1074\u1085\u1086\u1089\u1103\u1090\u1089\u1103\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l4"}{\fldrslt\ul \u1055\u1086\u1088\u1103\u1076\u1086\u1082}}\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 25\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2013\u32 \u1075.\u32 N\u32 1394\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\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 3\u32 \u1092\u1077\u1074\u1088\u1072\u1083\u1103\u32 2014\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 31206),\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1084\u1080,\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1072\u1084\u1080\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 15\u32 \u1084\u1072\u1103\u32 2014\u32 \u1075.\u32 N\u32 528\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\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 26\u32 \u1084\u1072\u1103\u32 2014\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 32436),\u32 \u1086\u1090\u32 30\u32 \u1080\u1102\u1083\u1103\u32 2014\u32 \u1075.\u32 N\u32 863\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\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 8\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 2014\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 33487),\u32 \u1086\u1090\u32 16\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2015\u32 \u1075.\u32 N\u32 10\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\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 27\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 2015\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 35731),\u32 \u1086\u1090\u32 7\u32 \u1080\u1102\u1083\u1103\u32 2015\u32 \u1075.\u32 N\u32 692\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\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 28\u32 \u1080\u1102\u1083\u1103\u32 2015\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 38233)\u32 \u1080\u32 \u1086\u1090\u32 3\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2015\u32 \u1075.\u32 N\u32 1401\u32 (\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\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 30\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2015\u32 \u1075.,\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 40407).
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1052\u1080\u1085\u1080\u1089\u1090\u1088\i0
\par\i \u1044.\u1042.\u32 \u1051\u1048\u1042\u1040\u1053\u1054\u1042\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1067\i0
\par\i \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\i0
\par\i \u1080\u32 \u1085\u1072\u1091\u1082\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u1086\u1090\u32 "24"\u32 \u1084\u1072\u1088\u1090\u1072\u32 2016\u32 \u1075.\u32 N\u32 305\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1048\u1047\u1052\u1045\u1053\u1045\u1053\u1048\u1071,\u32 \u1050\u1054\u1058\u1054\u1056\u1067\u1045\u32 \u1042\u1053\u1054\u1057\u1071\u1058\u1057\u1071\u32 \u1042\u32 \u1055\u1054\u1056\u1071\u1044\u1054\u1050\u32 \u1055\u1056\u1054\u1042\u1045\u1044\u1045\u1053\u1048\u1071\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1048\u1058\u1054\u1043\u1054\u1042\u1054\u1049\u32 \u1040\u1058\u1058\u1045\u1057\u1058\u1040\u1062\u1048\u1048\u32 \u1055\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071,\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1053\u1067\u1049\u32 \u1055\u1056\u1048\u1050\u1040\u1047\u1054\u1052\u32 \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1040\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071\u32 \u1048\u32 \u1053\u1040\u1059\u1050\u1048\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048\u32 \u1054\u1058\u32 25\u32 \u1044\u1045\u1050\u1040\u1041\u1056\u1071\u32 2013\u32 \u1043.\u32 N\u32 1394
\b0\par\pard\sa150\fs24\qj 1.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l122"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 4}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1044\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\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 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1076\u1077\u1090\u1077\u1081-\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074,\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1089\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1086\u1074\u32 \u1087\u1086\u32 \u1080\u1093\u32 \u1078\u1077\u1083\u1072\u1085\u1080\u1102\u32 \u1089\u1086\u1082\u1088\u1072\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1086\u32 \u1076\u1074\u1091\u1093\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1086\u1074\u32 \u1087\u1086\u32 \u1088\u1091\u1089\u1089\u1082\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091\u32 \u1080\u32 \u1084\u1072\u1090\u1077\u1084\u1072\u1090\u1080\u1082\u1077.".
\b0\i0\par\pard\sa150\qj 2.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1096\u1077\u1089\u1090\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l23"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 13}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1086\u1074-\u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1085\u1080\u1082\u1086\u1074,\u32 \u1074\u1077\u1076\u1091\u1097\u1080\u1093\u32 \u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1077\u1081\u32 \u1050\u1048\u1052\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1080\u1072\u1083\u1086\u1075\u1072\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1072\u32 \u1089\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103,\u32 \u1080"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 3.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l29"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 14}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1086\u1074-\u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1085\u1080\u1082\u1086\u1074,\u32 \u1074\u1077\u1076\u1091\u1097\u1080\u1093\u32 \u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1077\u1081\u32 \u1050\u1048\u1052\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1080\u1072\u1083\u1086\u1075\u1072\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1072\u32 \u1089\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103,\u32 \u1080"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l36"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 17}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1086\u1074-\u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1085\u1080\u1082\u1086\u1074,\u32 \u1074\u1077\u1076\u1091\u1097\u1080\u1093\u32 \u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1077\u1081\u32 \u1050\u1048\u1052\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1080\u1072\u1083\u1086\u1075\u1072\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1072\u32 \u1089\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103,\u32 \u1080"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 5.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l44"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 22}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1086\u1074-\u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1085\u1080\u1082\u1086\u1074,\u32 \u1074\u1077\u1076\u1091\u1097\u1080\u1093\u32 \u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1077\u1081\u32 \u1050\u1048\u1052\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1080\u1072\u1083\u1086\u1075\u1072\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1072\u32 \u1089\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103,\u32 \u1080"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 6.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l51"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 29}}:
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1090\u1088\u1077\u1090\u1080\u1081\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "(\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1054\u1043\u1069\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\u32 (\u1088\u1072\u1079\u1076\u1077\u1083\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077");
\b0\i0\par\pard\sa150\qj \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1055\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1054\u1043\u1069\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\u32 (\u1088\u1072\u1079\u1076\u1077\u1083\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077")\u32 \u1076\u1083\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1083\u1080\u1094\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 30\u32 \u1084\u1080\u1085\u1091\u1090.".
\b0\i0\par\pard\sa150\qj 7.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l55"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 32}}:
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1074\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1086\u32 "\u1089\u1076\u1072\u1095\u1080"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103";
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1090\u1088\u1077\u1090\u1100\u1077\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1074\u1099\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1084\u1077\u1089\u1090\u1086\u32 \u1076\u1083\u1103\u32 \u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1081\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103."\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1086\u1084\u32 "\u1074\u1099\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103:";
\b0\i0\par\pard\sa150\qj \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1085\u1086\u1074\u1099\u1084\u1080\u32 \u1072\u1073\u1079\u1072\u1094\u1072\u1084\u1080\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1099\u1084\u32 \u1080\u32 \u1087\u1103\u1090\u1099\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1084\u1077\u1089\u1090\u1072\u32 \u1076\u1083\u1103\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1074\u1077\u1097\u1077\u1081\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103,\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1086\u1074,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1086\u1074,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1082\u1090\u1072\u1078\u1072\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1086\u1074,\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1093\u1080\u1084\u1080\u1080,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1086\u1074\u32 \u1080\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1086\u1074,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 34\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1072;
\b0\i0\par\pard\sa150\qj \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1077).";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1099\u1081\u32 \u1089\u1095\u1080\u1090\u1072\u1090\u1100\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1096\u1077\u1089\u1090\u1099\u1084.
\b0\i0\par\pard\sa150\qj 8.\u32 \u1040\u1073\u1079\u1072\u1094\u1099\u32 \u1074\u1090\u1086\u1088\u1086\u1081\u32 \u1080\u32 \u1090\u1088\u1077\u1090\u1080\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l56"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 33}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1055\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103,\u32 \u1085\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072,\u32 \u1074\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1079\u1072\u1087\u1077\u1088\u1090\u1099\u32 \u1080\u32 \u1086\u1087\u1077\u1095\u1072\u1090\u1072\u1085\u1099.
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1076\u1077\u1085\u1100\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1086\u1074\u32 \u1074\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1073\u1099\u1090\u1100\u32 \u1079\u1072\u1082\u1088\u1099\u1090\u1099\u32 \u1089\u1090\u1077\u1085\u1076\u1099,\u32 \u1087\u1083\u1072\u1082\u1072\u1090\u1099\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099\u32 \u1089\u1086\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086-\u1087\u1086\u1079\u1085\u1072\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084.".
\b0\i0\par\pard\sa150\qj 9.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l58"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 34}}:
\b0\i0\par\pard\sa150\qj \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1085\u1086\u1074\u1099\u1084\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1090\u1088\u1080\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1055\u1055\u1069\u32 \u1080\u32 \u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1043\u1048\u1040\u32 \u1074\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1093,\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1077\u32 \u1080\u1093\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1089\u1080\u1093\u1086\u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1055\u1055\u1069\u32 \u1085\u1077\u32 \u1087\u1086\u1079\u1076\u1085\u1077\u1077\u32 \u1076\u1074\u1091\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1076\u1085\u1077\u1081\u32 \u1076\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091.";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u1099\u32 \u1090\u1088\u1080\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1080\u32 \u1095\u1077\u1090\u1099\u1088\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1089\u1095\u1080\u1090\u1072\u1090\u1100\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1072\u1073\u1079\u1072\u1094\u1072\u1084\u1080\u32 \u1095\u1077\u1090\u1099\u1088\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1084\u32 \u1080\u32 \u1087\u1103\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1084.
\b0\i0\par\pard\sa150\qj 10.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1074\u1090\u1086\u1088\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l64"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 36}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081,\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1097\u1080\u1077),"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 11.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l172"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 37}}:
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1089\u1077\u1076\u1100\u1084\u1086\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1077)\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1080;";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u1099\u32 \u1076\u1077\u1074\u1103\u1090\u1099\u1081\u32 -\u32 \u1086\u1076\u1080\u1085\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1079)\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088-\u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1085\u1080\u1082\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1043\u1042\u1069\u32 \u1074\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077;\u32 \u1080)\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1099,\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1093\u1080\u1084\u1080\u1080,\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1077\u1081\u32 \u1050\u1048\u1052\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099;
\b0\i0\par\pard\sa150\qj \u1082)\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1099,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 34\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1072,\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1080\u1093\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103,\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1087\u1089\u1080\u1093\u1086\u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 (\u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080).";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1076\u1074\u1077\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100;
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1095\u1077\u1090\u1099\u1088\u1085\u1072\u1076\u1094\u1072\u1090\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1099-\u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1085\u1080\u1082\u1080,\u32 \u1074\u1077\u1076\u1091\u1097\u1080\u1077\u32 \u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077,\u32 \u1077\u1089\u1083\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1077\u1081\u32 \u1050\u1048\u1052\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1080\u1072\u1083\u1086\u1075\u1072\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1072\u32 \u1089\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103,"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100;
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1055\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1090\u32 \u1074\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1080\u1103\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1076\u1086\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1074\u1089\u1082\u1088\u1099\u1090\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1086\u1074\u32 \u1089\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1072\u1084\u1080.".
\b0\i0\par\pard\sa150\qj 12.\u32 \u1055\u1077\u1088\u1074\u1086\u1077\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1072\u1073\u1079\u1072\u1094\u1072\u32 \u1074\u1086\u1089\u1100\u1084\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l78"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 41}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "(\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1054\u1043\u1069\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\u32 (\u1088\u1072\u1079\u1076\u1077\u1083\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077").".
\b0\i0\par\pard\sa150\qj 13.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l81"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 42}}:
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1090\u1088\u1077\u1090\u1080\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1072)\u32 \u1075\u1077\u1083\u1077\u1074\u1072\u1103,\u32 \u1082\u1072\u1087\u1080\u1083\u1083\u1103\u1088\u1085\u1072\u1103\u32 \u1088\u1091\u1095\u1082\u1072\u32 \u1089\u32 \u1095\u1077\u1088\u1085\u1080\u1083\u1072\u1084\u1080\u32 \u1095\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1094\u1074\u1077\u1090\u1072;";
\b0\i0\par\pard\sa150\qj \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1085\u1086\u1074\u1099\u1084\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1074\u1086\u1089\u1100\u1084\u1099\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1077)\u32 \u1095\u1077\u1088\u1085\u1086\u1074\u1080\u1082\u1080\u32 (\u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1054\u1043\u1069\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\u32 (\u1088\u1072\u1079\u1076\u1077\u1083\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077").";
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u1099\u32 \u1074\u1086\u1089\u1100\u1084\u1086\u1081\u32 -\u32 \u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1089\u1095\u1080\u1090\u1072\u1090\u1100\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1072\u1073\u1079\u1072\u1094\u1072\u1084\u1080\u32 \u1076\u1077\u1074\u1103\u1090\u1099\u1084\u32 -\u32 \u1074\u1086\u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1084;
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1090\u1088\u1080\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1073)\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1072\u1084,\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1072\u1084,\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u32 \u1083\u1080\u1094\u1072\u1084,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 34\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1072,\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1084\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1072\u1084,\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1072\u1084,\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1072\u1084\u32 \u1087\u1086\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1082\u1090\u1072\u1078\u1072\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1072\u1084,\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1083\u1072\u1073\u1086\u1088\u1072\u1090\u1086\u1088\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1086\u32 \u1093\u1080\u1084\u1080\u1080,\u32 -\u32 \u1080\u1084\u1077\u1090\u1100\u32 \u1087\u1088\u1080\u32 \u1089\u1077\u1073\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1089\u1074\u1103\u1079\u1080;";
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1087\u1103\u1090\u1085\u1072\u1076\u1094\u1072\u1090\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1090\u1086\u1088\u1072\u1084-\u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1085\u1080\u1082\u1072\u1084,\u32 \u1074\u1077\u1076\u1091\u1097\u1080\u1084\u32 \u1089\u1086\u1073\u1077\u1089\u1077\u1076\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091,\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1072\u1084,\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1091\u1089\u1090\u1085\u1099\u1077\u32 \u1086\u1090\u1074\u1077\u1090\u1099\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u1091\u32 \u1103\u1079\u1099\u1082\u1091,"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100;
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1099\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "\u1045\u1089\u1083\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1081\u1089\u1103\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1080\u1083\u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1084\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u1084\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1080\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099,\u32 \u1090\u1086\u32 \u1086\u1085\u32 \u1076\u1086\u1089\u1088\u1086\u1095\u1085\u1086\u32 \u1087\u1086\u1082\u1080\u1076\u1072\u1077\u1090\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1080\u1102.\u32 \u1042\u32 \u1090\u1072\u1082\u1086\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1099\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1102\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1082\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1084\u1091\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u1091\u32 \u1080\u32 \u1087\u1088\u1080\u1075\u1083\u1072\u1096\u1072\u1102\u1090\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u1043\u1069\u1050.\u32 \u1055\u1088\u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1076\u1086\u1089\u1088\u1086\u1095\u1085\u1086\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1080\u1090\u1100\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u32 \u1043\u1069\u1050\u32 \u1080\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1085\u1080\u1082\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1072\u1082\u1090\u32 \u1086\u32 \u1076\u1086\u1089\u1088\u1086\u1095\u1085\u1086\u1084\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u1084.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u32 \u1089\u1090\u1072\u1074\u1080\u1090\u32 \u1074\u32 \u1073\u1083\u1072\u1085\u1082\u1077\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1091\u1102\u32 \u1086\u1090\u1084\u1077\u1090\u1082\u1091.".
\b0\i0\par\pard\sa150\qj \u1044\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 42.1\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "42.1.\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1054\u1043\u1069\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\u32 \u1074\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u32 "\u1040\u1091\u1076\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077",\u32 \u1074\u1089\u1077\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u1091\u32 \u1079\u1072\u1087\u1080\u1089\u1072\u1085\u1099\u32 \u1085\u1072\u32 \u1072\u1091\u1076\u1080\u1086\u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1100.
\b0\i0\par\pard\sa150\qj \u1040\u1091\u1076\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1074\u1099\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u32 "\u1040\u1091\u1076\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077",\u32 \u1086\u1073\u1086\u1088\u1091\u1076\u1091\u1102\u1090\u1089\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1072\u1091\u1076\u1080\u1086\u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1077\u1081.
\b0\i0\par\pard\sa150\qj \u1044\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u32 "\u1040\u1091\u1076\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077"\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1099\u32 \u1085\u1072\u1089\u1090\u1088\u1072\u1080\u1074\u1072\u1102\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1072\u1091\u1076\u1080\u1086\u1079\u1072\u1087\u1080\u1089\u1080\u32 \u1090\u1072\u1082,\u32 \u1095\u1090\u1086\u1073\u1099\u32 \u1073\u1099\u1083\u1086\u32 \u1089\u1083\u1099\u1096\u1085\u1086\u32 \u1074\u1089\u1077\u1084\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103.\u32 \u1040\u1091\u1076\u1080\u1086\u1079\u1072\u1087\u1080\u1089\u1100\u32 \u1087\u1088\u1086\u1089\u1083\u1091\u1096\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1076\u1074\u1072\u1078\u1076\u1099,\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1095\u1077\u1075\u1086\u32 \u1086\u1085\u1080\u32 \u1087\u1088\u1080\u1089\u1090\u1091\u1087\u1072\u1102\u1090\u32 \u1082\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1102\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099.".
\b0\i0\par\pard\sa150\qj 14.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l86"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 43}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "43.\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\u32 \u1074\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077",\u32 \u1091\u1089\u1090\u1085\u1099\u1077\u32 \u1086\u1090\u1074\u1077\u1090\u1099\u32 \u1085\u1072\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1079\u1072\u1087\u1080\u1089\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1072\u1091\u1076\u1080\u1086\u1085\u1086\u1089\u1080\u1090\u1077\u1083\u1080.
\b0\i0\par\pard\sa150\qj \u1044\u1083\u1103\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077"\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1080\u1080,\u32 \u1086\u1089\u1085\u1072\u1097\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1094\u1080\u1092\u1088\u1086\u1074\u1086\u1081\u32 \u1072\u1091\u1076\u1080\u1086\u1079\u1072\u1087\u1080\u1089\u1080.\u32 \u1058\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1099\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1099\u32 \u1085\u1072\u1089\u1090\u1088\u1072\u1080\u1074\u1072\u1102\u1090\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1094\u1080\u1092\u1088\u1086\u1074\u1086\u1081\u32 \u1072\u1091\u1076\u1080\u1086\u1079\u1072\u1087\u1080\u1089\u1080\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1079\u1072\u1087\u1080\u1089\u1080\u32 \u1091\u1089\u1090\u1085\u1099\u1093\u32 \u1086\u1090\u1074\u1077\u1090\u1086\u1074.
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1087\u1088\u1080\u1075\u1083\u1072\u1096\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1072\u1091\u1076\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1050\u1048\u1052\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1079\u1072\u1087\u1080\u1089\u1080\u32 \u1091\u1089\u1090\u1085\u1099\u1093\u32 \u1086\u1090\u1074\u1077\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1050\u1048\u1052.\u32 \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1081\u1089\u1103\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u1080\u1090\u32 \u1082\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1091\u32 \u1094\u1080\u1092\u1088\u1086\u1074\u1086\u1081\u32 \u1072\u1091\u1076\u1080\u1086\u1079\u1072\u1087\u1080\u1089\u1080\u32 \u1080\u32 \u1087\u1086\u32 \u1082\u1086\u1084\u1072\u1085\u1076\u1077\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1080\u1089\u1090\u1072\u32 \u1080\u1083\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1090\u1086\u1088\u1072\u32 \u1075\u1088\u1086\u1084\u1082\u1086\u32 \u1080\u32 \u1088\u1072\u1079\u1073\u1086\u1088\u1095\u1080\u1074\u1086\u32 \u1076\u1072\u1077\u1090\u32 \u1091\u1089\u1090\u1085\u1099\u1081\u32 \u1086\u1090\u1074\u1077\u1090\u32 \u1085\u1072\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1077,\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1095\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1089\u1083\u1091\u1096\u1080\u1074\u1072\u1077\u1090\u32 \u1079\u1072\u1087\u1080\u1089\u1100\u32 \u1089\u1074\u1086\u1077\u1075\u1086\u32 \u1086\u1090\u1074\u1077\u1090\u1072,\u32 \u1095\u1090\u1086\u1073\u1099\u32 \u1091\u1073\u1077\u1076\u1080\u1090\u1100\u1089\u1103,\u32 \u1095\u1090\u1086\u32 \u1086\u1085\u1072\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1072\u32 \u1073\u1077\u1079\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1073\u1086\u1077\u1074.\u32 \u1045\u1089\u1083\u1080\u32 \u1074\u1086\u32 \u1074\u1088\u1077\u1084\u1103\u32 \u1079\u1072\u1087\u1080\u1089\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1086\u1096\u1077\u1083\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1089\u1073\u1086\u1081,\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1084\u1091\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1089\u1076\u1072\u1090\u1100\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077"\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086.".
\b0\i0\par\pard\sa150\qj 15.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l90"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 46}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "31\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u1090\u1077\u1082\u1091\u1097\u1077\u1075\u1086\u32 \u1075\u1086\u1076\u1072"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "1\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u1075\u1086\u1076\u1072,\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u32 \u1075\u1086\u1076\u1086\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072".
\b0\i0\par\pard\sa150\qj 16.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l93"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 47}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1077\u32 \u1091\u1089\u1090\u1085\u1099\u1093\u32 \u1086\u1090\u1074\u1077\u1090\u1086\u1074\u32 \u1085\u1072\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1103\u32 \u1088\u1072\u1079\u1076\u1077\u1083\u1072\u32 "\u1043\u1086\u1074\u1086\u1088\u1077\u1085\u1080\u1077"\u32 \u1054\u1043\u1069\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1099\u1077\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1072\u1081\u1083\u1072\u1084\u1080\u32 \u1089\u32 \u1094\u1080\u1092\u1088\u1086\u1074\u1086\u1081\u32 \u1072\u1091\u1076\u1080\u1086\u1079\u1072\u1087\u1080\u1089\u1100\u1102\u32 \u1091\u1089\u1090\u1085\u1099\u1093\u32 \u1086\u1090\u1074\u1077\u1090\u1086\u1074\u32 \u1087\u1086\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1084\u32 \u1103\u1079\u1099\u1082\u1072\u1084\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\u1075\u1088\u1072\u1084\u1084\u1085\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1089\u1083\u1091\u1096\u1080\u1074\u1072\u1085\u1080\u1103.".
\b0\i0\par\pard\sa150\qj 17.\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l204"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 59}}\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "59.\u32 \u1055\u1086\u1089\u1083\u1077\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1043\u1048\u1040\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1074\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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1080\u32 \u1079\u1072\u1075\u1088\u1072\u1085\u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1043\u1069\u1050\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u1080\u32 \u1043\u1048\u1040.
\b0\i0\par\pard\sa150\qj \u1054\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1043\u1069\u1050\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u1080\u32 \u1043\u1048\u1040\u32 \u1087\u1086\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1090\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1073\u1086\u1095\u1077\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 \u1080\u1093\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1074\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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u32 \u1080\u32 \u1079\u1072\u1075\u1088\u1072\u1085\u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084.\u32 \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1081\u32 \u1076\u1077\u1085\u1100\u32 \u1089\u1095\u1080\u1090\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1085\u1077\u1084\u32 \u1086\u1073\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1043\u1048\u1040.".
\b0\i0\par\pard\sa150\qj 18.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l106"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 63}}\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u1089\u1083\u1086\u1074\u32 "\u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1089"\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1086\u1074\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1089\u32 \u1082\u1088\u1072\u1090\u1082\u1080\u1084\u32 \u1086\u1090\u1074\u1077\u1090\u1086\u1084,".
\b0\i0\par\pard\sa150\qj 19.\u32 \u1042\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1087\u1077\u1088\u1074\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l110"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 70}}\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1089\u1086\u32 \u1076\u1085\u1103"\u32 \u1079\u1072\u1084\u1077\u1085\u1080\u1090\u1100\u32 \u1089\u1083\u1086\u1074\u1072\u1084\u1080\u32 "\u1087\u1086\u1089\u1083\u1077\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1076\u1085\u1103".
\b0\i0\par\pard\sa150\qj 20.\u32 \u1042\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l113"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1077\u32 72}}:
\b0\i0\par\pard\sa150\qj \u1072\u1073\u1079\u1072\u1094\u32 \u1087\u1077\u1088\u1074\u1099\u1081\u32 \u1080\u1079\u1083\u1086\u1078\u1080\u1090\u1100\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1088\u1077\u1076\u1072\u1082\u1094\u1080\u1080:
\b0\i0\par\pard\sa150\qj "72.\u32 \u1044\u1086\u32 \u1079\u1072\u1089\u1077\u1076\u1072\u1085\u1080\u1103\u32 \u1082\u1086\u1085\u1092\u1083\u1080\u1082\u1090\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1072\u1087\u1077\u1083\u1083\u1103\u1094\u1080\u1080\u32 \u1086\u32 \u1085\u1077\u1089\u1086\u1075\u1083\u1072\u1089\u1080\u1080\u32 \u1089\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1073\u1072\u1083\u1083\u1072\u1084\u1080\u32 \u1082\u1086\u1085\u1092\u1083\u1080\u1082\u1090\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103,\u32 \u1087\u1086\u1076\u1072\u1074\u1096\u1077\u1075\u1086\u32 \u1072\u1087\u1077\u1083\u1083\u1103\u1094\u1080\u1102.\u32 \u1044\u1083\u1103\u32 \u1101\u1090\u1086\u1075\u1086\u32 \u1082\u32 \u1088\u1072\u1089\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1072\u1087\u1077\u1083\u1083\u1103\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u1074\u1083\u1077\u1082\u1072\u1102\u1090\u1089\u1103\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1099\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u1091\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1091,\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1103\u1074\u1096\u1080\u1077\u32 \u1076\u1072\u1085\u1085\u1091\u1102\u32 \u1101\u1082\u1079\u1072\u1084\u1077\u1085\u1072\u1094\u1080\u1086\u1085\u1085\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091.";
\b0\i0\par\pard\sa150\qj \u1074\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u32 \u1074\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1083\u1086\u1074\u1072\u32 "\u1087\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1102\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u1050\u1048\u1052,"\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1100.
\b0\i0\par\pard\sa150\qj 21.\u32 \u1040\u1073\u1079\u1072\u1094\u32 \u1087\u1077\u1088\u1074\u1099\u1081\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=233284#l114"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 73}}\u32 \u1076\u1086\u1087\u1086\u1083\u1085\u1080\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj "\u1055\u1088\u1080\u32 \u1101\u1090\u1086\u1084\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1077\u1085\u1080\u1103\u32 \u1072\u1087\u1077\u1083\u1083\u1103\u1094\u1080\u1080\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1074\u1099\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1073\u1072\u1083\u1083\u1086\u1074\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1080\u1079\u1084\u1077\u1085\u1080\u1090\u1100\u1089\u1103\u32 \u1082\u1072\u1082\u32 \u1074\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1091\u32 \u1091\u1074\u1077\u1083\u1080\u1095\u1077\u1085\u1080\u1103,\u32 \u1090\u1072\u1082\u32 \u1080\u32 \u1074\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1091\u32 \u1091\u1084\u1077\u1085\u1100\u1096\u1077\u1085\u1080\u1103\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1073\u1072\u1083\u1083\u1086\u1074.".
\b0\i0\par\pard\sa150}