{\rtf1\ansi\uc0{\fonttbl{\f0\fnil Times New Roman Cyr;}{\f1\fnil Courier New Cyr;}}
\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1056\u1040\u1042\u1048\u1058\u1045\u1051\u1068\u1057\u1058\u1042\u1054\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\u1054\u1057\u1058\u1040\u1053\u1054\u1042\u1051\u1045\u1053\u1048\u1045
\par \u1086\u1090\u32 25\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2009\u32 \u1075.\u32 N\u32 1088
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1040\u1042\u1058\u1054\u1052\u1040\u1058\u1048\u1047\u1048\u1056\u1054\u1042\u1040\u1053\u1053\u1054\u1049\u32 \u1048\u1053\u1060\u1054\u1056\u1052\u1040\u1062\u1048\u1054\u1053\u1053\u1054\u1049\u32 \u1057\u1048\u1057\u1058\u1045\u1052\u1045\u32 "\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1045"
\b0\par\pard\sa150\fs24 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186079#l0"}{\fldrslt\ul \u1086\u1090\u32 08.09.2011\u32 N\u32 759}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l0"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=236331#l0"}{\fldrslt\ul \u1086\u1090\u32 22.11.2013\u32 N\u32 1056}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263952#l0"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1505}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244272#l0"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1506}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247225#l0"}{\fldrslt\ul \u1086\u1090\u32 25.02.2015\u32 N\u32 163}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l0"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1103\u1077\u1090:
\b0\i0\par\pard\sa150\qj 1.\u32 \u1057\u1086\u1079\u1076\u1072\u1090\u1100\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\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 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077").\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186079#l7"}{\fldrslt\ul \u1086\u1090\u32 08.09.2011\u32 N\u32 759}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100,\u32 \u1095\u1090\u1086:
\b0\i0\par\pard\sa150\qj \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1072\u1079\u1095\u1080\u1082\u1086\u1084\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1081\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 \u1040\u1073\u1079\u1072\u1094\u1099\u32 2\u32 -\u32 4\u32 -\u32 \u1059\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186079#l7"}{\fldrslt\ul \u1086\u1090\u32 08.09.2011\u32 N\u32 759}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1059\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1083\u1072\u1075\u1072\u1077\u1084\u1086\u1077\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\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\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186079#l7"}{\fldrslt\ul \u1086\u1090\u32 08.09.2011\u32 N\u32 759}})
\b0\i0\par\pard\sa150\qj 3(1).\u32 \u1054\u1087\u1088\u1077\u1076\u1077\u1083\u1080\u1090\u1100:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244272#l92"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1506}})
\b0\i0\par\pard\sa150\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1082\u1072\u1079\u1085\u1072\u1095\u1077\u1081\u1089\u1090\u1074\u1086\u32 -\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1050\u1086\u1085\u1090\u1091\u1088";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244272#l92"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1506}})
\b0\i0\par\pard\sa150\qj \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 -\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1050\u1086\u1085\u1090\u1091\u1088".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244272#l92"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1506}})
\b0\i0\par\pard\sa150\qj 4.\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1091\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1099\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1100\u32 \u1076\u1086\u32 1\u32 \u1084\u1072\u1088\u1090\u1072\u32 2010\u32 \u1075.\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 \u1087\u1083\u1072\u1085\u32 \u1087\u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1074\u1074\u1086\u1076\u1091\u32 \u1074\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".
\b0\i0\par\pard\sa150\qj 5.\u32 \u1056\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1086\u1074\u1072\u1090\u1100\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247225#l1"}{\fldrslt\ul \u1086\u1090\u32 25.02.2015\u32 N\u32 163}})
\b0\i0\par\pard\sa150\qj \u1089\u1086\u1079\u1076\u1072\u1090\u1100\u32 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1090\u1100\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\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 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1080\u1093\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247225#l1"}{\fldrslt\ul \u1086\u1090\u32 25.02.2015\u32 N\u32 163}})
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1093,\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1082\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1077\u32 "\u1076"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 4\u32 \u1080\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1077\u32 "\u1078 1"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 5\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\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\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247225#l1"}{\fldrslt\ul \u1086\u1090\u32 25.02.2015\u32 N\u32 163}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1076\u1089\u1077\u1076\u1072\u1090\u1077\u1083\u1100\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u1042.\u1055\u1059\u1058\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1054\u32 \i0
\par\i \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u1086\u1090\u32 25\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 2009\u32 \u1075.\u32 N\u32 1088\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1045
\par \u1054\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1040\u1042\u1058\u1054\u1052\u1040\u1058\u1048\u1047\u1048\u1056\u1054\u1042\u1040\u1053\u1053\u1054\u1049\u32 \u1048\u1053\u1060\u1054\u1056\u1052\u1040\u1062\u1048\u1054\u1053\u1053\u1054\u1049\u32 \u1057\u1048\u1057\u1058\u1045\u1052\u1045\u32 "\u1059\u1055\u1056\u1040\u1042\u1051\u1045\u1053\u1048\u1045"
\b0\par\pard\sa150\fs24 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=186079#l8"}{\fldrslt\ul \u1086\u1090\u32 08.09.2011\u32 N\u32 759}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l0"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=236331#l4"}{\fldrslt\ul \u1086\u1090\u32 22.11.2013\u32 N\u32 1056}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263952#l186"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1505}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244272#l0"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1506}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247225#l0"}{\fldrslt\ul \u1086\u1090\u32 25.02.2015\u32 N\u32 163}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l0"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc I.\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj 1.\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1077\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1094\u1077\u1083\u1100\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103,\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1091\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\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 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 (\u1076\u1072\u1083\u1077\u1077\u32 -\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"),\u32 \u1077\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074,\u32 \u1080\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l6"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 2.\u32 \u1057\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1090\u32 \u1089\u1086\u1073\u1086\u1081\u32 \u1077\u1076\u1080\u1085\u1091\u1102\u32 \u1088\u1072\u1089\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\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 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1091\u1102\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1091\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1093,\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1082\u1080,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\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 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l10"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l6"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 3.\u32 \u1057\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1094\u1077\u1083\u1100\u1102\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1103\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103.
\b0\i0\par\pard\sa150\qj 4.\u32 \u1057\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1072\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1079\u1072\u1076\u1072\u1095:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\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 \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\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\u1077\u1096\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072,\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1087\u1088\u1080\u1085\u1103\u1090\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 \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\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1079\u1072\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1086\u1088\u1080\u1090\u1077\u1090\u1085\u1099\u1093\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l6"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1080\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1086\u1074,\u32 \u1087\u1088\u1086\u1080\u1089\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1074\u32 \u1088\u1077\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1089\u1077\u1082\u1090\u1086\u1088\u1077\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1082\u1080,\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086-\u1073\u1072\u1085\u1082\u1086\u1074\u1089\u1082\u1086\u1081\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1092\u1077\u1088\u1072\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\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 \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 \u1075)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\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 \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.
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072,\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1079\u1072\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1094\u1077\u1083\u1077\u1074\u1099\u1093\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1093\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 \u1086\u1090\u32 7\u32 \u1084\u1072\u1103\u32 2012\u32 \u1075.\u32 N\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=198122#l0"}{\fldrslt\ul 596}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=198112#l0"}{\fldrslt\ul 606}},\u32 \u1074\u32 \u1088\u1072\u1079\u1088\u1077\u1079\u1077\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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1079\u1072\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1077\u1081\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\u1093\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247225#l3"}{\fldrslt\ul \u1086\u1090\u32 25.02.2015\u32 N\u32 163}})
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \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 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1074\u1077\u1076\u1077\u1085\u1080\u1103\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 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\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 \u1080\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \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 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1082\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1080\u1084\u1080\u32 \u1079\u1072\u1076\u1072\u1095\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l7"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 5.\u32 \u1057\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1072\u1085\u1072\u1083\u1080\u1079:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1091\u1088\u1086\u1074\u1085\u1077\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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \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 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1086\u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1089\u32 \u1084\u1080\u1088\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1082\u1086\u1081;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\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 \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 \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 \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;
\b0\i0\par\pard\sa150\qj \u1073(1))\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\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l40"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1073(2))\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\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 \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 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l40"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1093\u1086\u1076\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084,\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1080\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u1086\u1074\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081,\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1093\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;
\b0\i0\par\pard\sa150\qj \u1074(1))\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1093\u1086\u1076\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1093\u1086\u1076\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l40"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1080\u1088\u1086\u1074\u1082\u1072\u1093\u32 \u1080\u32 \u1086\u1073\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072,\u32 \u1086\u32 \u1082\u1072\u1089\u1089\u1086\u1074\u1086\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072,\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1084\u1077\u1089\u1090\u1085\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1086\u1074,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1086\u1081\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1083\u1072\u1074\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1077\u1081\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 \u1075\u1083\u1072\u1074\u1085\u1099\u1093\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1076\u1086\u1093\u1086\u1076\u1086\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072,\u32 \u1075\u1083\u1072\u1074\u1085\u1099\u1093\u32 \u1072\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1090\u1086\u1088\u1086\u1074\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1077\u1092\u1080\u1094\u1080\u1090\u1072\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072,\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\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\u32 \u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1073\u1086\u1088\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1086\u1084\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u32 \u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 6\u32 \u1084\u1072\u1103\u32 2008\u32 \u1075.\u32 N\u32 671-\u1088;
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1082\u1072\u1088\u1090\u1086\u1075\u1088\u1072\u1092\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1089\u32 \u1085\u1077\u1081\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1072\u1093\u32 \u1080\u32 \u1086\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\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;
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1080\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\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\u1072\u1093;
\b0\i0\par\pard\sa150\qj \u1078.1)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1093\u1086\u1076\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1094\u1077\u1083\u1077\u1074\u1099\u1093\u32 \u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1081\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1093\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 \u1086\u1090\u32 7\u32 \u1084\u1072\u1103\u32 2012\u32 \u1075.\u32 N\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=198122#l0"}{\fldrslt\ul 596}}\u32 -\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=198112#l0"}{\fldrslt\ul 606}},\u32 \u1074\u32 \u1088\u1072\u1079\u1088\u1077\u1079\u1077\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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1093\u1086\u1076\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\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\u1093\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=247225#l3"}{\fldrslt\ul \u1086\u1090\u32 25.02.2015\u32 N\u32 163}})
\b0\i0\par\pard\sa150\qj \u1079)\u32 \u1080\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1090\u1088\u1077\u1073\u1091\u1102\u1097\u1077\u1081\u1089\u1103\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc II.\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1077\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1099\u32 \u1087\u1086\u1089\u1090\u1088\u1086\u1077\u1085\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u32 \u1077\u1077\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1072
\b0\par\pard\sa150\fs24\qj 6.\u32 \u1054\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1072\u1084\u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1089\u1073\u1086\u1088\u1072\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1074\u1089\u1077\u1093\u32 \u1079\u1072\u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u1072\u1085\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 \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 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1086\u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1085\u1077\u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1091\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1072\u1082\u1090\u1091\u1072\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1091\u1077\u1084\u1086\u1089\u1090\u1100\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1082\u32 \u1080\u1079\u1084\u1077\u1085\u1103\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1077\u1081;
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1086\u1089\u1090\u1100\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1080,\u32 \u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074,\u32 \u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1077\u1078\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\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 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1077\u1076\u1080\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1077\u1076\u1080\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1086\u1074\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l9"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1077\u1076\u1080\u1085\u1089\u1090\u1074\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1090\u1077\u1088\u1084\u1080\u1085\u1086\u1074,\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1081\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1080\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1086\u1090\u1095\u1077\u1090\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1077\u1076\u1080\u1085\u1089\u1090\u1074\u1086\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1086\u1074\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081,\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1086\u1074\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1089\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\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 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1079)\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj \u1080)\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072.
\b0\i0\par\pard\sa150\qj 7.\u32 \u1057\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u1084\u1077\u1077\u1090\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1091\u1102\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1091:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1103",\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1076\u1083\u1103\u32 \u1089\u1073\u1086\u1088\u1072,\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080,\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1085\u1086-\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1088\u1072\u1089\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1080\u1074\u1096\u1080\u1093\u32 \u1080\u1079\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1080\u1089\u1090\u1086\u1095\u1085\u1080\u1082\u1086\u1074,\u32 \u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1075\u1072\u1088\u1084\u1086\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102,\u32 \u1089\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\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 \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\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1084\u1080\u32 \u1080\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 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1080,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1085\u1077\u1081;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l11"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l9"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1050\u1086\u1085\u1090\u1091\u1088",\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1076\u1083\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1079\u1072\u1097\u1080\u1097\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1088\u1072\u1079\u1076\u1077\u1083\u1077\u1085\u1080\u1081\u32 \u1040\u1076\u1084\u1080\u1085\u1080\u1089\u1090\u1088\u1072\u1094\u1080\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 \u1040\u1087\u1087\u1072\u1088\u1072\u1090\u1072\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 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1084,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1084\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1101\u1090\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1086\u1074,\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1090\u1086\u1088\u1086\u1074,\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1076\u1083\u1103\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\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 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1080\u1079\u1086\u1074\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1086\u1074,\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1080\u1082\u1086\u1074\u32 \u1080\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1090\u1086\u1088\u1086\u1074,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1093,\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l11"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l9"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1072,\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1076\u1083\u1103\u32 \u1089\u1086\u1087\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1072\u1103\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\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 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u32 \u1101\u1092\u1092\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1091\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1081,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1080\u32 \u1080\u1084\u1080\u32 \u1079\u1072\u1076\u1072\u1095\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\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 \u1074\u1080\u1079\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072,\u32 \u1086\u1094\u1077\u1085\u1082\u1080\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l9"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1087\u1086\u1088\u1090\u1072\u1083\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1081\u1089\u1103\u32 \u1087\u1091\u1073\u1083\u1080\u1095\u1085\u1099\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1084,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1084\u32 \u1089\u1074\u1086\u1073\u1086\u1076\u1085\u1099\u1081\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086\u1081,\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u32 \u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \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 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1084,\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1090\u1088\u1072\u1078\u1072\u1102\u1090\u1089\u1103\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1081\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l42"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1087\u1086\u1088\u1090\u1072\u1083\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1093\u32 \u1094\u1077\u1085\u1090\u1088\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1077\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1074\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1074\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1091,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1076\u1083\u1103\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l12"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 8.\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 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l43"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc II(1).\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1080\u32 \u1083\u1080\u1085\u1075\u1074\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1086\u1074\u32 \u1089\u1073\u1086\u1088\u1072,\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1089\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l13"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\par\pard\sa150\fs24\qj 8(1).\u32 \u1060\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\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 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1099,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1076\u1083\u1103\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\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 \u1077\u1076\u1080\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1084\u1077\u1078\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\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 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1090\u1072\u1082\u1086\u1075\u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1103\u1084\u1080.\u32 \u1044\u1086\u1089\u1090\u1091\u1087\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1077\u1081,\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1082\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\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 \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 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1045\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\u32 \u1074\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1077,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1076\u1083\u1103\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077".
\b0\i0\par\pard\sa150\qj 8(2).\u32 \u1042\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1072\u32 \u1089\u1073\u1086\u1088\u1072\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1077\u1076\u1080\u1085\u1089\u1090\u1074\u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1086-\u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1080\u1082\u1080,\u32 \u1088\u1077\u1077\u1089\u1090\u1088\u1099\u32 \u1080\u32 \u1082\u1083\u1072\u1089\u1089\u1080\u1092\u1080\u1082\u1072\u1090\u1086\u1088\u1099,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1072\u1084\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1074\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1084\u32 \u1074\u1080\u1076\u1077\u32 \u1080\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1085\u1086-\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1081\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1076\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1091\u1085\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1102\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1072\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091,\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1077,\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1086\u1090\u1086\u1073\u1088\u1072\u1078\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1078\u1091\u1088\u1085\u1072\u1083\u1086\u1074\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081,\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1091\u1095\u1077\u1090\u32 \u1074\u1089\u1077\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1086\u32 \u1089\u1073\u1086\u1103\u1093\u32 \u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u1093\u32 \u1074\u32 \u1088\u1072\u1073\u1086\u1090\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1086\u1074\u1083\u1077\u1095\u1100\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 (\u1080\u1083\u1080)\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1073\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084.
\b0\i0\par\pard\sa150\qj 8(3).\u32 \u1058\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1099\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1094\u1077\u1083\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 3\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1072\u1074\u1090\u1086\u1084\u1072\u1090\u1080\u1079\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1081\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u32 \u1089\u1073\u1086\u1088\u1072\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\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 \u1087\u1088\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080,\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1091\u1076\u1072\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1085\u1077\u1087\u1088\u1077\u1088\u1099\u1074\u1085\u1091\u1102\u32 \u1088\u1072\u1073\u1086\u1090\u1091\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1088\u1077\u1079\u1077\u1088\u1074\u1085\u1086\u1077\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1078\u1091\u1088\u1085\u1072\u1083\u1086\u1074\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1079\u1072\u1097\u1080\u1090\u1091\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103,\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1103\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1079\u1072\u32 \u1086\u1079\u1085\u1072\u1082\u1086\u1084\u1083\u1077\u1085\u1080\u1077\u32 \u1089\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1077\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081;
\b0\i0\par\pard\sa150\qj \u1079)\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\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 \u1073\u1077\u1079\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103,\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1085\u1072\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1077\u1085\u1079\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1080\u1085\u1086\u1075\u1086\u32 \u1089\u1086\u1075\u1083\u1072\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1073\u1083\u1072\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103,\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1074\u1079\u1080\u1084\u1072\u1085\u1080\u1077\u32 \u1087\u1083\u1072\u1090\u1099\u32 \u1089\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u32 \u1087\u1086\u1088\u1090\u1072\u1083\u1072\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".
\b0\i0\par\pard\sa150\qj 8(4).\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1084\u1077\u1088\u1072\u1084\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1077\u1084\u1099\u1084\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 \u1079\u1072\u1097\u1080\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1094\u1077\u1083\u1086\u1089\u1090\u1085\u1086\u1089\u1090\u1080,\u32 \u1091\u1089\u1090\u1086\u1081\u1095\u1080\u1074\u1086\u1089\u1090\u1080\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1084\u1072\u1089\u1089\u1086\u1074\u1099\u1093\u32 \u1082\u1086\u1084\u1084\u1091\u1085\u1080\u1082\u1072\u1094\u1080\u1081\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1082\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\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 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\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 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1086\u1081\u32 \u1087\u1086\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1084\u1091\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102.
\b0\i0\par\pard\sa150\qj 8(5).\u32 \u1051\u1080\u1085\u1075\u1074\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1088\u1091\u1089\u1089\u1082\u1086\u1084\u32 \u1103\u1079\u1099\u1082\u1077.\u32 \u1044\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1073\u1091\u1082\u1074\u32 \u1083\u1072\u1090\u1080\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1072\u1083\u1092\u1072\u1074\u1080\u1090\u1072\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 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u1084\u1080\u32 \u1080\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1077\u1084\u1099\u1084\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1080\u1084\u1080\u32 \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.
\b0\i0\par\pard\sa150\qj 8(6).\u32 \u1055\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086-\u1072\u1087\u1087\u1072\u1088\u1072\u1090\u1085\u1099\u1081\u32 \u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1072\u1075\u1072\u1090\u1100\u1089\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.
\b0\i0\par\pard\sa150\qj 8(7).\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1103,\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080\u32 \u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1084\u1080:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1045\u1076\u1080\u1085\u1072\u1103\u32 \u1084\u1077\u1078\u1074\u1077\u1076\u1086\u1084\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072"\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1084\u1086\u1081\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u1084\u1080\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1091\u1095\u1077\u1090\u1072\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1072\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1072\u1073\u1086\u1090;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1089\u1072\u1081\u1090\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 \u1089\u1086\u1079\u1076\u1072\u1085\u1085\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\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 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\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 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1080\u1093\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\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 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1093\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1082\u1088\u1099\u1090\u1086\u1089\u1090\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\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 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1085\u1072\u1103\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 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1080\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1093\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080;
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1072\u1084\u1080\u32 "\u1069\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1081\u32 \u1073\u1102\u1076\u1078\u1077\u1090"\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1091\u1077\u1084\u1086\u1084\u32 \u1080\u32 \u1092\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 "\u1054\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1089\u1072\u1081\u1090\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1080\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\u1083\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 (\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086)\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1075\u1086\u32 \u1072\u1091\u1076\u1080\u1090\u1072\u32 (\u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103)\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1087\u1088\u1072\u1074\u1086\u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081"\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 (\u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086)\u32 \u1072\u1091\u1076\u1080\u1090\u1072\u32 (\u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103)\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1072,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1076\u1083\u1103\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1081\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077;
\b0\i0\par\pard\sa150\qj \u1079)\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1082\u1086\u1086\u1088\u1076\u1080\u1085\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1090\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\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 \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 \u1080)\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1072\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1087\u1086\u1082\u1072\u1079\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1103\u32 \u1085\u1072\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\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;
\b0\i0\par\pard\sa150\qj \u1082)\u32 \u1088\u1077\u1075\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1077\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1086\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1093\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1093\u32 \u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080.
\b0\i0\par\pard\sa150\qj 8(8).\u32 \u1054\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1086\u1087\u1077\u1088\u1072\u1090\u1086\u1088\u1072\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1086\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1084\u1077\u1085\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080.
\b0\i0\par\pard\sa150\qj 8(9).\u32 \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1103,\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1089\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1089\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1093\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1079\u1072\u1097\u1080\u1090\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072,\u32 \u1091\u1085\u1080\u1095\u1090\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1084\u1086\u1076\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080,\u32 \u1073\u1083\u1086\u1082\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1082\u1086\u1087\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1103,\u32 \u1080\u1085\u1099\u1093\u32 \u1085\u1077\u1087\u1088\u1072\u1074\u1086\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1101\u1090\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1080\u1079\u32 \u1080\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 \u1080\u32 \u1076\u1086\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1077\u1077\u32 \u1087\u1086\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1092\u1080\u1082\u1089\u1072\u1094\u1080\u1103\u32 \u1076\u1072\u1090\u1099,\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1074\u1089\u1077\u1093\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1081\u32 \u1080\u32 \u1086\u1087\u1077\u1088\u1072\u1094\u1080\u1081,\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1087\u1086\u1079\u1074\u1086\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1074\u1086\u1089\u1089\u1090\u1072\u1085\u1086\u1074\u1080\u1090\u1100\u32 \u1080\u1089\u1090\u1086\u1088\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103;
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1085\u1077\u1079\u1072\u1084\u1077\u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1084\u1077\u1088\u32 \u1087\u1086\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1102\u32 \u1074\u1099\u1103\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1089\u1073\u1086\u1077\u1074\u32 \u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080;
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1080\u1079\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1072\u1085\u1080\u1077\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\u1100\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1080\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\u1086\u1081\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\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.
\b0\i0\par\pard\sa150\qj 8(10).\u32 \u1055\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1103\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1077\u32 \u1083\u1080\u1094\u1072\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1080\u32 \u1092\u1080\u1079\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1083\u1080\u1094\u1072,\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\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\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 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\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 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1045\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\u32 \u1074\u32 \u1080\u1085\u1092\u1088\u1072\u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1077,\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1077\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1077\u1084\u1099\u1093\u32 \u1076\u1083\u1103\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 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1074\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077"\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 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081,\u32 \u1082\u1086\u1084\u1084\u1077\u1088\u1095\u1077\u1089\u1082\u1086\u1081,\u32 \u1089\u1083\u1091\u1078\u1077\u1073\u1085\u1086\u1081\u32 \u1080\u32 \u1080\u1085\u1086\u1081\u32 \u1086\u1093\u1088\u1072\u1085\u1103\u1077\u1084\u1086\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1090\u1072\u1081\u1085\u1077.
\b0\i0\par\pard\sa150\qj 8(11).\u32 \u1054\u1073\u1083\u1072\u1076\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1072\u1103\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1103.
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs27\b\qc III.\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1086\u1084\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"
\b0\par\pard\sa150\fs24\qj 9.\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1077\u1085\u1085\u1072\u1103\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102\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 \u1076\u1083\u1103\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 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1082\u1086\u1086\u1088\u1076\u1080\u1085\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1084\u32 \u1087\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081:\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=236331#l4"}{\fldrslt\ul \u1086\u1090\u32 22.11.2013\u32 N\u32 1056}})
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1080\u32 \u1080\u32 \u1087\u1083\u1072\u1085\u1099\u32 \u1084\u1077\u1088\u1086\u1087\u1088\u1080\u1103\u1090\u1080\u1081\u32 \u1087\u1086\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1072\u1084\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1079\u1072\u32 \u1080\u1093\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u1084;
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102,\u32 \u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l4"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l30"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1082\u1086\u1086\u1088\u1076\u1080\u1085\u1080\u1088\u1091\u1077\u1090\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \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 \u1087\u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1062\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1072\u1085\u1082\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1088\u1087\u1086\u1088\u1072\u1094\u1080\u1081,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1087\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1080\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1084\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1085\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244272#l93"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1506}})
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1082\u1086\u1086\u1088\u1076\u1080\u1085\u1080\u1088\u1091\u1077\u1090\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\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\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 \u1085\u1072\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1080\u1084\u1080\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1088\u1072\u1089\u1089\u1084\u1072\u1090\u1088\u1080\u1074\u1072\u1077\u1090\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l30"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 10.\u32 \u1044\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102\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 \u1076\u1083\u1103\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 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1073\u1086\u1095\u1072\u1103\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u32 \u1087\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=236331#l4"}{\fldrslt\ul \u1086\u1090\u32 22.11.2013\u32 N\u32 1056}})
\b0\i0\par\pard\sa150\qj 11.\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\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 \u1072)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1072\u1085\u1072\u1083\u1080\u1079\u1072\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l13"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}})
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1090\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263952#l186"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1505}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l30"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1084\u1077\u1090\u1086\u1076\u1099\u32 \u1075\u1072\u1088\u1084\u1086\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1091\u1085\u1080\u1092\u1080\u1082\u1072\u1094\u1080\u1080\u32 \u1089\u1073\u1086\u1088\u1072,\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1099\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1084\u1077\u1085\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u32 \u1080\u1085\u1099\u1084\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u1084\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l13"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}})
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1085\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074,\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102,\u32 \u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l13"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l30"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102,\u32 \u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1102;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l30"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1077)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1082\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u1072\u32 \u1080\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1091\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 \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 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263952#l186"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1505}})
\b0\i0\par\pard\sa150\qj 12.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1082\u1072\u1079\u1085\u1072\u1095\u1077\u1081\u1089\u1090\u1074\u1086:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1088\u1072\u1089\u1087\u1086\u1088\u1103\u1076\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099,\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1080\u1088\u1091\u1102\u1097\u1080\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1077\u1090\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1072\u1088\u1093\u1080\u1090\u1077\u1082\u1090\u1091\u1088\u1099\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1080,\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1081\u32 \u1087\u1086\u32 \u1089\u1073\u1086\u1088\u1091\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \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 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1094\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1050\u1086\u1085\u1090\u1091\u1088";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l30"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1085\u1086-\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u32 \u1077\u1077\u32 \u1088\u1072\u1073\u1086\u1090\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l6"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}})
\b0\i0\par\pard\sa150\qj \u1075(1))\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1094\u1077\u1085\u1090\u1088\u1086\u1074\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1080\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 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u1082\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u1091\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l6"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}})
\b0\i0\par\pard\sa150\qj \u1076-\u1077)\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1099\u32 \u1091\u1090\u1088\u1072\u1090\u1080\u1083\u1080\u32 \u1089\u1080\u1083\u1091.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l31"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1078)\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1073\u1086\u1088\u1091,\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1102\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1099\u32 \u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1084\u1080;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l6"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}})
\b0\i0\par\pard\sa150\qj \u1079)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u32 \u1077\u1076\u1080\u1085\u1099\u1077\u32 \u1084\u1077\u1093\u1072\u1085\u1080\u1079\u1084\u1099\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1089\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 \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;
\b0\i0\par\pard\sa150\qj \u1080)\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1077\u1090\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1072\u1084\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1082)\u32 \u1087\u1086\u1076\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 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1083)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1100\u32 \u1087\u1086\u1083\u1085\u1086\u1090\u1099\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1084)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1103\u1084\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1082\u1083\u1102\u1095\u1077\u1081\u32 \u1091\u1089\u1080\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1077\u1081,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1077\u1088\u1090\u1080\u1092\u1080\u1082\u1072\u1090\u1086\u1074\u32 \u1082\u1083\u1102\u1095\u1077\u1081\u32 \u1087\u1088\u1086\u1074\u1077\u1088\u1082\u1080\u32 \u1091\u1089\u1080\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1074\u1072\u1083\u1080\u1092\u1080\u1094\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1093\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1076\u1087\u1080\u1089\u1077\u1081\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1077\u1081;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 13.\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 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 14.\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 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263952#l186"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1505}})
\b0\i0\par\pard\sa150\qj 15.\u32 \u1060\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\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u1086\u32 \u1089\u1092\u1077\u1088\u1086\u1081\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103:
\b0\i0\par\pard\sa150\qj \u1072)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1102\u1090\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1073\u1086\u1090\u1082\u1077\u32 \u1080\u32 \u1074\u1080\u1079\u1091\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1077\u1081\u1089\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l7"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}})
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1102\u1090\u32 \u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u32 \u1074\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u32 \u1101\u1082\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1077\u1076\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1072\u1074\u1091\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1079\u1072\u1087\u1088\u1072\u1096\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1091\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 \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 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l7"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=248233#l135"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1505}})
\b0\i0\par\pard\sa150\qj \u1074)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1080\u1093\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1099\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1099\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077";\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l7"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1074(1))\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1091\u32 \u1076\u1072\u1085\u1085\u1099\u1093,\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1072\u1093,\u32 \u1076\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1090\u1072\u1090\u1080\u1089\u1090\u1080\u1082\u1080,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1074\u32 \u1089\u1092\u1077\u1088\u1077\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\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 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 "\u1072"\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 11\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l7"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1075)\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u32 \u1079\u1072\u1087\u1088\u1086\u1089\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 2\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103,\u32 \u1091\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 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u1085\u1077\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1092\u1086\u1085\u1076\u1086\u1074,\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 \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\u1089\u1082\u1083\u1102\u1095\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1095\u1077\u1088\u1077\u1079\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077".\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=250990#l7"}{\fldrslt\ul \u1086\u1090\u32 28.12.2012\u32 N\u32 1471}})
\b0\i0\par\pard\sa150\qj \u1076)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1090\u32 \u1076\u1086\u1089\u1090\u1086\u1074\u1077\u1088\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1089\u1074\u1086\u1077\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1086\u1090\u1082\u1080,\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1089\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1077\u1082\u1090\u1086\u1074\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\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 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1103\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 \u1088\u1077\u1077\u1089\u1090\u1088\u1072\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103,\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1080\u1085\u1075\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1090\u1088\u1072\u1090\u1077\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1075\u1086\u32 \u1087\u1083\u1072\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103.\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l61"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 15(1).\u32 \u1062\u1077\u1085\u1090\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1073\u1072\u1085\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1088\u1087\u1086\u1088\u1072\u1094\u1080\u1080,\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1084\u1087\u1072\u1085\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 \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 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1074\u1079\u1072\u1080\u1084\u1086\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077,\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1080\u1085\u1090\u1077\u1075\u1088\u1072\u1094\u1080\u1102,\u32 \u1085\u1072\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1080\u1093\u32 \u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u32 \u1089\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1086\u1081\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1091\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077"\u32 \u1089\u1074\u1077\u1076\u1077\u1085\u1080\u1081,\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u1076\u1076\u1077\u1088\u1078\u1082\u1080\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1080\u1103\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1088\u1077\u1096\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 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u32 \u1082\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077",\u32 \u1074\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1084\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1080\u1081,\u32 \u1074\u1086\u1079\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1085\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\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 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1081\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=244272#l93"}{\fldrslt\ul \u1086\u1090\u32 26.12.2014\u32 N\u32 1506}},\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l63"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj 16.\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1089\u1083\u1091\u1078\u1073\u1072\u32 \u1086\u1093\u1088\u1072\u1085\u1099\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 \u1072)\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1077\u1090\u32 \u1092\u1091\u1085\u1082\u1094\u1080\u1086\u1085\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1087\u1086\u1076\u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1050\u1086\u1085\u1090\u1091\u1088",\u32 \u1077\u1077\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077,\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1091\u1102\u32 \u1073\u1077\u1079\u1086\u1087\u1072\u1089\u1085\u1086\u1089\u1090\u1100;\u32 (\u1074\u32 \u1088\u1077\u1076.\u32 \u1055\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=263391#l63"}{\fldrslt\ul \u1086\u1090\u32 27.11.2015\u32 N\u32 1278}})
\b0\i0\par\pard\sa150\qj \u1073)\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 (\u1074\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1099\u32 "\u1059\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1077")\u32 \u1089\u1077\u1090\u1080\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1080\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080,\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086-\u1072\u1085\u1072\u1083\u1080\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1094\u1077\u1085\u1090\u1088\u1086\u1074.".
\b0\i0\par\pard\sa150}