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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qr\i \u49\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u49\u32 \u1075\u46\u32 N\u32 \u49\u54\u54\u45\u1060\u1047\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1040\u1071\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1067\u1049\u32 \u1047\u1040\u1050\u1054\u1053
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1052\u32 \u1055\u1045\u1053\u1057\u1048\u1054\u1053\u1053\u1054\u1052\u32 \u1054\u1041\u1045\u1057\u1055\u1045\u1063\u1045\u1053\u1048\u1048\u32 \u1042\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=221760#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u48\u55\u46\u50\u48\u48\u50\u32 N\u32 \u49\u49\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=221754#l0"}{\fldrslt\ul \u1086\u1090\u32 \u51\u48\u46\u48\u54\u46\u50\u48\u48\u51\u32 N\u32 \u56\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=206753#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u49\u49\u46\u50\u48\u48\u51\u32 N\u32 \u49\u52\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=55564#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u48\u53\u46\u50\u48\u48\u52\u32 N\u32 \u51\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304173#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u56\u46\u50\u48\u48\u52\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=99843#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u48\u54\u32 N\u32 \u49\u57\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=100913#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u49\u50\u46\u50\u48\u48\u54\u32 N\u32 \u50\u51\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=105039#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u57\u46\u48\u52\u46\u50\u48\u48\u55\u32 N\u32 \u52\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=123326#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u48\u55\u46\u50\u48\u48\u56\u32 N\u32 \u49\u53\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=138839#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u49\u56\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304179#l2295"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u50\u49\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=157521#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u54\u46\u50\u48\u49\u48\u32 N\u32 \u49\u50\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283761#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u48\u55\u46\u50\u48\u49\u48\u32 N\u32 \u50\u50\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=191140#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u50\u46\u50\u48\u49\u48\u32 N\u32 \u52\u48\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=175677#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u48\u51\u46\u50\u48\u49\u49\u32 N\u32 \u52\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=177911#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u53\u46\u50\u48\u49\u49\u32 N\u32 \u57\u52\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=284275#l1"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u55\u46\u50\u48\u49\u49\u32 N\u32 \u49\u54\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=211903#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u53\u49\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=212062#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u53\u46\u48\u52\u46\u50\u48\u49\u51\u32 N\u32 \u53\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304702#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u50\u46\u48\u55\u46\u50\u48\u49\u51\u32 N\u32 \u49\u56\u53\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273362#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u53\u46\u50\u48\u49\u54\u32 N\u32 \u49\u52\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283444#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u56\u46\u49\u49\u46\u50\u48\u49\u53\u32 N\u32 \u51\u53\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=367099#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u48\u55\u46\u50\u48\u49\u54\u32 N\u32 \u50\u50\u55\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=296431#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u49\u52\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=297481#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u49\u54\u50\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=309323#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u55\u46\u48\u51\u46\u50\u48\u49\u56\u32 N\u32 \u53\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=321678#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u48\u46\u50\u48\u49\u56\u32 N\u32 \u51\u53\u48\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=323925#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u50\u46\u49\u49\u46\u50\u48\u49\u56\u32 N\u32 \u52\u48\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=327236#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u55\u46\u49\u50\u46\u50\u48\u49\u56\u32 N\u32 \u53\u51\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=380354#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u49\u46\u49\u48\u46\u50\u48\u49\u57\u32 N\u32 \u51\u50\u56\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377877#l0"}{\fldrslt\ul \u1086\u1090\u32 \u48\u56\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u50\u57\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=379042#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u51\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1085\u1103\u1090\u32 \i0
\par\i \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1086\u1081\u32 \i0
\par\i \u51\u48\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u50\u48\u48\u49\u32 \u1075\u1086\u1076\u1072\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1054\u1076\u1086\u1073\u1088\u1077\u1085\u32 \i0
\par\i \u1057\u1086\u1074\u1077\u1090\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \i0
\par\i \u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u49\u32 \u1075\u1086\u1076\u1072\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=357694#l0"}{\fldrslt\ul \u1050\u1086\u1085\u1089\u1090\u1080\u1090\u1091\u1094\u1080\u1077\u1081}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1072\u1074\u1072\u32 \u1085\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1077\u1077\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 I\u46\u32 \u1054\u1041\u1065\u1048\u1045\u32 \u1055\u1054\u1051\u1054\u1046\u1045\u1053\u1048\u1071
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u46\u32 \u1047\u1072\u1082\u1086\u1085\u1086\u1076\u1072\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 \u1086\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102
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\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1077\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1080\u32 \u1042\u1077\u1083\u1080\u1082\u1086\u1081\u32 \u1054\u1090\u1077\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1086\u1081\u1085\u1099\u59
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\b0\i0\par\pard\sa150\qj \u56\u41\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
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\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u59
\b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1080\u32 \u1082\u1086\u1088\u1084\u1080\u1083\u1100\u1094\u1072\u59
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\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1077\u1085\u1089\u1080\u1103\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u49}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u50}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u54}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u55}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1077\u32 \u53}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u50}}\u32 \u45\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u54}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46
\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1089\u1084\u1077\u1088\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u50}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u53}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u54}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1095\u1083\u1077\u1085\u1099\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1080\u32 \u1082\u1086\u1088\u1084\u1080\u1083\u1100\u1094\u1072\u46
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u40\u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1080\u32 \u1082\u1086\u1088\u1084\u1080\u1083\u1100\u1094\u1072\u44\u32 \u1076\u1077\u1090\u1103\u1084\u44\u32 \u1086\u1073\u1072\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1085\u1077\u1080\u1079\u1074\u1077\u1089\u1090\u1085\u1099\u41\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1077\u32 \u56}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=297481#l11"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u49\u55\u32 N\u32 \u49\u54\u50\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u46\u32 \u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304179#l148"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u50\u49\u51\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1060\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u1093\u32 \u1076\u1086\u1089\u1090\u1072\u1074\u1082\u1080\u44\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1079\u1072\u32 \u1089\u1095\u1077\u1090\u32 \u1084\u1077\u1078\u1073\u1102\u1076\u1078\u1077\u1090\u1085\u1099\u1093\u32 \u1090\u1088\u1072\u1085\u1089\u1092\u1077\u1088\u1090\u1086\u1074\u32 \u1080\u1079\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1073\u1102\u1076\u1078\u1077\u1090\u1091\u32 \u1055\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1092\u1086\u1085\u1076\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\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 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 II\u46\u32 \u1059\u1057\u1051\u1054\u1042\u1048\u1071\u32 \u1053\u1040\u1047\u1053\u1040\u1063\u1045\u1053\u1048\u1071\u32 \u1055\u1045\u1053\u1057\u1048\u1049\u32 \u1055\u1054\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1052\u1059\u32 \u1055\u1045\u1053\u1057\u1048\u1054\u1053\u1053\u1054\u1052\u1059\u32 \u1054\u1041\u1045\u1057\u1055\u1045\u1063\u1045\u1053\u1048\u1070
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u55\u46\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=138839#l4"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u49\u56\u55\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1077\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1077\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1090\u1072\u1078\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u44\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1075\u1086\u1076\u1091\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u50}}\u32 \u1082\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u44\u32 \u1080\u32 \u1087\u1088\u1080\u32 \u1079\u1072\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 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\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1080\u32 \u1042\u1077\u1083\u1080\u1082\u1086\u1081\u32 \u1054\u1090\u1077\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1086\u1081\u1085\u1099\u44\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1085\u1072\u1075\u1088\u1072\u1078\u1076\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1085\u1072\u1082\u1086\u1084\u32 \u34\u1046\u1080\u1090\u1077\u1083\u1102\u32 \u1073\u1083\u1086\u1082\u1072\u1076\u1085\u1086\u1075\u1086\u32 \u1051\u1077\u1085\u1080\u1085\u1075\u1088\u1072\u1076\u1072\u34\u44\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1085\u1072\u1075\u1088\u1072\u1078\u1076\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1085\u1072\u1082\u1086\u1084\u32 \u34\u1046\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1089\u1072\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1057\u1077\u1074\u1072\u1089\u1090\u1086\u1087\u1086\u1083\u1103\u34\u44\u32 \u45\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1099\u32 I\u44\u32 II\u32 \u1080\u32 III\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u44\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u1074\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=99843#l4"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u48\u54\u32 N\u32 \u49\u57\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304179#l148"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u50\u49\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=379042#l28"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u51\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1085\u1072\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1084\u32 \u1042\u1077\u1083\u1080\u1082\u1086\u1081\u32 \u1054\u1090\u1077\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1086\u1081\u1085\u1099\u44\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1086\u1084\u44\u32 \u1085\u1072\u1075\u1088\u1072\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1085\u1072\u1082\u1086\u1084\u32 \u34\u1046\u1080\u1090\u1077\u1083\u1102\u32 \u1073\u1083\u1086\u1082\u1072\u1076\u1085\u1086\u1075\u1086\u32 \u1051\u1077\u1085\u1080\u1085\u1075\u1088\u1072\u1076\u1072\u34\u44\u32 \u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1086\u1084\u44\u32 \u1085\u1072\u1075\u1088\u1072\u1078\u1076\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1085\u1072\u1082\u1086\u1084\u32 \u34\u1046\u1080\u1090\u1077\u1083\u1100\u32 \u1086\u1089\u1072\u1078\u1076\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1057\u1077\u1074\u1072\u1089\u1090\u1086\u1087\u1086\u1083\u1103\u34\u44\u32 \u1087\u1088\u1086\u1090\u1080\u1074\u1086\u1087\u1088\u1072\u1074\u1085\u1099\u1093\u32 \u1076\u1077\u1103\u1085\u1080\u1081\u32 \u1080\u1083\u1080\u32 \u1091\u1084\u1099\u1096\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1085\u1077\u1089\u1077\u1085\u1080\u1103\u32 \u1091\u1097\u1077\u1088\u1073\u1072\u32 \u1089\u1074\u1086\u1077\u1084\u1091\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1102\u32 \u1077\u1084\u1091\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=99843#l4"}{\fldrslt\ul \u1086\u1090\u32 \u50\u53\u46\u49\u49\u46\u50\u48\u48\u54\u32 N\u32 \u49\u57\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=379042#l28"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u50\u46\u50\u48\u50\u48\u32 N\u32 \u52\u51\u49\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1077\u1085\u1089\u1080\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u44\u32 \u1074\u1099\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1085\u1077\u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u32 \u1086\u1090\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1084\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u46\u32 \u1059\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1087\u1086\u1089\u1090\u1088\u1072\u1076\u1072\u1074\u1096\u1080\u1084\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1075\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u44\u32 \u1080\u32 \u1095\u1083\u1077\u1085\u1072\u1084\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1080\u1084\u1077\u1102\u1090\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1087\u1077\u1088\u1077\u1085\u1077\u1089\u1096\u1080\u1077\u32 \u1083\u1091\u1095\u1077\u1074\u1091\u1102\u32 \u1073\u1086\u1083\u1077\u1079\u1085\u1100\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u32 \u1085\u1072\u32 \u1063\u1077\u1088\u1085\u1086\u1073\u1099\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1040\u1069\u1057\u32 \u1080\u1083\u1080\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1084\u1080\u32 \u1087\u1086\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1089\u1090\u1072\u1074\u1096\u1080\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u32 \u1085\u1072\u32 \u1063\u1077\u1088\u1085\u1086\u1073\u1099\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1040\u1069\u1057\u59
\b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1074\u1096\u1080\u1077\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u32 \u1085\u1072\u32 \u1063\u1077\u1088\u1085\u1086\u1073\u1099\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1040\u1069\u1057\u32 \u1074\u32 \u1079\u1086\u1085\u1077\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u59
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\b0\i0\par\pard\sa150\qj \u53\u41\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1101\u1074\u1072\u1082\u1091\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1080\u1079\u32 \u1079\u1086\u1085\u1099\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1089\u1077\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u40\u1087\u1077\u1088\u1077\u1089\u1077\u1083\u1103\u1077\u1084\u1099\u1077\u41\u32 \u1080\u1079\u32 \u1079\u1086\u1085\u1099\u32 \u1086\u1090\u1089\u1077\u1083\u1077\u1085\u1080\u1103\u59
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\b0\i0\par\pard\sa150\qj \u53\u46\u32 \u1057\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1072\u1093\u32 \u52\u32 \u1080\u32 \u53\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1085\u1077\u32 \u1074\u1099\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1080\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378197#l3"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=321678#l42"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u48\u46\u50\u48\u49\u56\u32 N\u32 \u51\u53\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\qj \u54\u46\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1084\u1072\u1083\u1086\u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1086\u1076\u1086\u1074\u32 \u1057\u1077\u1074\u1077\u1088\u1072\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1088\u1072\u1081\u1086\u1085\u1086\u1074\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1072\u1083\u1086\u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u1088\u1086\u1076\u1086\u1074\u32 \u1057\u1077\u1074\u1077\u1088\u1072\u32 \u1074\u32 \u1094\u1077\u1083\u1103\u1093\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u52\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l633"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u50\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304179#l148"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u50\u49\u51\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1084\u32 \u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1084\u1077\u1076\u1080\u1082\u1086\u45\u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1077\u1088\u1090\u1080\u1079\u1099\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=376895#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1079\u1072\u1097\u1080\u1090\u1077\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u51\u46\u32 \u1055\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u32 \u1085\u1086\u1088\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u34\u1054\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u34\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1080\u32 \u1082\u1086\u1088\u1084\u1080\u1083\u1100\u1094\u1072\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l633"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1088\u1080\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1080\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1080\u32 \u1082\u1086\u1088\u1084\u1080\u1083\u1100\u1094\u1072\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378086#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1072}}\u32 \u34\u1054\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u34\u44\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1102\u1097\u1080\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1080\u32 \u1082\u1086\u1088\u1084\u1080\u1083\u1100\u1094\u1072\u32 \u1089\u1077\u1084\u1100\u1103\u1084\u32 \u1073\u1077\u1079\u1074\u1077\u1089\u1090\u1085\u1086\u32 \u1086\u1090\u1089\u1091\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u44\u32 \u1091\u1089\u1099\u1085\u1086\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u44\u32 \u1087\u1072\u1089\u1099\u1085\u1082\u1072\u1084\u44\u32 \u1087\u1072\u1076\u1095\u1077\u1088\u1080\u1094\u1072\u1084\u44\u32 \u1086\u1090\u1095\u1080\u1084\u1072\u1084\u44\u32 \u1084\u1072\u1095\u1077\u1093\u1072\u1084\u44\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1087\u1088\u1080\u1079\u1085\u1072\u1085\u1080\u1103\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1089\u1077\u1084\u1100\u1080\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1074\u1096\u1080\u1084\u32 \u1085\u1072\u32 \u1080\u1078\u1076\u1080\u1074\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1075\u1080\u1073\u1096\u1077\u1075\u1086\u32 \u40\u1091\u1084\u1077\u1088\u1096\u1077\u1075\u1086\u41\u32 \u1082\u1086\u1088\u1084\u1080\u1083\u1100\u1094\u1072\u32 \u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1074\u1086\u1087\u1088\u1086\u1089\u1099\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1089\u1077\u1084\u1077\u1081\u32 \u1091\u1084\u1077\u1088\u1096\u1080\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1099\u1077\u32 \u1085\u1086\u1088\u1084\u1099\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1099\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l633"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 III\u46\u32 \u1056\u1040\u1047\u1052\u1045\u1056\u1067\u32 \u1055\u1045\u1053\u1057\u1048\u1049\u32 \u1055\u1054\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1052\u1059\u32 \u1055\u1045\u1053\u1057\u1048\u1054\u1053\u1053\u1054\u1052\u1059\u32 \u1054\u1041\u1045\u1057\u1055\u1045\u1063\u1045\u1053\u1048\u1070
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u52\u46\u32 \u1056\u1072\u1079\u1084\u1077\u1088\u1099\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1093\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=138839#l27"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u49\u56\u55\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \u1087\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1089\u1090\u1072\u1078\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1089\u1090\u1072\u1078\u1072\u44\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1076\u1083\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1075\u1086\u1076\u1091\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1075\u1083\u1072\u1089\u1085\u1086\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l732"}{\fldrslt\ul \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1102\u32 \u50}}\u32 \u1082\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u44\u32 \u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u52\u53\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1088\u1072\u1073\u1086\u1090\u1082\u1072\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 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1079\u1072\u32 \u1074\u1099\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u32 \u40\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u41\u44\u32 \u1092\u1080\u1082\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1099\u32 \u1082\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1080\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1080\u1081\u32 \u1092\u1080\u1082\u1089\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1099\u32 \u1082\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378086#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u32 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\b0\i0\par\pard\sa150\qj \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1084\u32 \u1080\u1083\u1080\u32 \u1087\u1077\u1088\u1077\u1085\u1077\u1089\u1096\u1080\u1084\u32 \u1083\u1091\u1095\u1077\u1074\u1091\u1102\u32 \u1073\u1086\u1083\u1077\u1079\u1085\u1100\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1079\u1072\u1073\u1086\u1083\u1077\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1084\u32 \u1074\u1086\u1079\u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u1084\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u32 \u1085\u1072\u32 \u1063\u1077\u1088\u1085\u1086\u1073\u1099\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1040\u1069\u1057\u32 \u1080\u1083\u1080\u32 \u1089\u32 \u1088\u1072\u1073\u1086\u1090\u1072\u1084\u1080\u32 \u1087\u1086\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u44\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1089\u1090\u1072\u1074\u1096\u1080\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1074\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1077\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u32 \u1085\u1072\u32 \u1063\u1077\u1088\u1085\u1086\u1073\u1099\u1083\u1100\u1089\u1082\u1086\u1081\u32 \u1040\u1069\u1057\u44\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1074\u1096\u1080\u1084\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u32 \u1074\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1081\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u1099\u32 \u1074\u32 \u1079\u1086\u1085\u1077\u32 \u1086\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1089\u1090\u1072\u1074\u1096\u1080\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 \u1074\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1077\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1088\u1072\u1076\u1080\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1080\u1083\u1080\u32 \u1090\u1077\u1093\u1085\u1086\u1075\u1077\u1085\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1072\u1089\u1090\u1088\u1086\u1092\u44\u32 \u45\u32 \u50\u53\u48\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1077\u32 \u49}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u59\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304179#l148"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u50\u49\u51\u45\u1060\u1047}}\u41
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\b0\i0\par\pard\sa150\qj \u1059\u1082\u1072\u1079\u1072\u1085\u1085\u1072\u1103\u32 \u1085\u1072\u1076\u1073\u1072\u1074\u1082\u1072\u32 \u1085\u1072\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1090\u1086\u1083\u1100\u1082\u1086\u32 \u1085\u1072\u32 \u1090\u1077\u1093\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1093\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1089\u1077\u1084\u1100\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1085\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1102\u1090\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1091\u1102\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1080\u1083\u1080\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1082\u1086\u1089\u1084\u1086\u1085\u1072\u1074\u1090\u1086\u1074\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u58
\b0\i0\par\pard\sa150\qj \u49\u41\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 I\u32 \u1080\u32 II\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u45\u32 \u56\u53\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1074\u1086\u1083\u1100\u1089\u1090\u1074\u1080\u1103\u32 \u40\u1079\u1072\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u41\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1089\u1084\u1086\u1085\u1072\u1074\u1090\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u50\u41\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 III\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u45\u32 \u53\u48\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1074\u1086\u1083\u1100\u1089\u1090\u1074\u1080\u1103\u32 \u40\u1079\u1072\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u41\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1077\u1084\u1086\u1075\u1086\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1089\u1084\u1086\u1085\u1072\u1074\u1090\u1086\u1074\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1084\u1099\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1050\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1082\u1086\u1089\u1084\u1086\u1085\u1072\u1074\u1090\u1086\u1074\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u1080\u32 I\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u44\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u56\u48\u32 \u1083\u1077\u1090\u44\u32 \u1080\u1083\u1080\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1086\u1084\u32 \u1087\u1086\u1089\u1090\u1086\u1088\u1086\u1085\u1085\u1077\u1084\u32 \u1091\u1093\u1086\u1076\u1077\u32 \u40\u1087\u1086\u1084\u1086\u1097\u1080\u44\u32 \u1085\u1072\u1076\u1079\u1086\u1088\u1077\u41\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1077\u1088\u1072\u1073\u1086\u1090\u1072\u1102\u1097\u1080\u1084\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u1084\u32 I\u32 \u1080\u32 II\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1085\u1072\u32 \u1089\u1074\u1086\u1077\u1084\u32 \u1080\u1078\u1076\u1080\u1074\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1090\u1088\u1091\u1076\u1086\u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1099\u1093\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1089\u1077\u1084\u1100\u1080\u44\u32 \u1082\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1084\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1085\u1072\u1095\u1080\u1089\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u1076\u1073\u1072\u1074\u1082\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46
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\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1056\u1072\u1079\u1084\u1077\u1088\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1093\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u55\u48\u32 \u1080\u32 \u54\u53\u32 \u1083\u1077\u1090\u32 \u40\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1084\u1091\u1078\u1095\u1080\u1085\u1099\u32 \u1080\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u41\u32 \u40\u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l306"}{\fldrslt\ul \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u49}}\u32 \u1082\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u41\u32 \u1080\u32 \u1103\u1074\u1083\u1103\u1074\u1096\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1081\u32 \u1073\u1099\u1083\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u1076\u1077\u1085\u1100\u44\u32 \u1089\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1080\u1084\u32 \u1073\u1099\u1083\u1072\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1072\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1072\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=304179#l148"}{\fldrslt\ul \u1086\u1090\u32 \u50\u52\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u50\u49\u51\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=321678#l43"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u48\u46\u50\u48\u49\u56\u32 N\u32 \u51\u53\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 IV\u46\u32 \u1057\u1058\u1040\u1046\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1057\u1051\u1059\u1046\u1041\u1067\u46\u32 \u1058\u1056\u1059\u1044\u1054\u1042\u1054\u1049\u32 \u1057\u1058\u1040\u1046\u46\u32 \u1057\u1056\u1045\u1044\u1053\u1045\u1052\u1045\u1057\u1071\u1063\u1053\u1067\u1049\u32 \u1047\u1040\u1056\u1040\u1041\u1054\u1058\u1054\u1050
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u57\u46\u32 \u1057\u1090\u1072\u1078\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=138839#l27"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u49\u56\u55\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1089\u1090\u1072\u1078\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1076\u1083\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1093\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1099\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u40\u1088\u1072\u1073\u1086\u1090\u1099\u41\u32 \u1074\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1103\u1093\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1103\u1093\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1093\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u48\u46\u32 \u1058\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1078
\b0\par\pard\sa150\fs24\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1083\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1090\u1088\u1077\u1073\u1091\u1077\u1090\u1089\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1078\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u32 \u1085\u1077\u1075\u1086\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1099\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1086\u1083\u1077\u1079\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1079\u1072\u1089\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1084\u1099\u1077\u32 \u1074\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1089\u1090\u1072\u1078\u44\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1081\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378086#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u34\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l633"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u49\u46\u32 \u1057\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1099\u1081\u32 \u1079\u1072\u1088\u1072\u1073\u1086\u1090\u1086\u1082\u44\u32 \u1080\u1079\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1093\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=138839#l27"}{\fldrslt\ul \u1086\u1090\u32 \u49\u56\u46\u48\u55\u46\u50\u48\u48\u57\u32 N\u32 \u49\u56\u55\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1056\u1072\u1079\u1084\u1077\u1088\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1084\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1084\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1080\u1079\u32 \u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u32 \u1079\u1072\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1085\u1080\u1077\u32 \u49\u50\u32 \u1087\u1086\u1083\u1085\u1099\u1093\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u44\u32 \u1087\u1088\u1077\u1076\u1096\u1077\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1076\u1085\u1102\u32 \u1077\u1077\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1076\u1085\u1102\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1103\u32 \u1080\u1084\u1080\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u44\u32 \u1076\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1091\u1102\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378086#l17"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u56\u32 \u1080\u32 \u1089\u1090\u1072\u1090\u1100\u1103\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378086#l694"}{\fldrslt\ul \u57}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378086#l622"}{\fldrslt\ul \u51\u48}}\u32 \u45\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378086#l306"}{\fldrslt\ul \u51\u51}}\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u34\u1054\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1099\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u34\u32 \u40\u1076\u1072\u1074\u1072\u1074\u1096\u1077\u1075\u1086\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1091\u1102\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378203#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u49\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u55\u51\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1099\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u41\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l633"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=273362#l34"}{\fldrslt\ul \u1086\u1090\u32 \u50\u51\u46\u48\u53\u46\u50\u48\u49\u54\u32 N\u32 \u49\u52\u51\u45\u1060\u1047}}\u41
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\u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1086\u1090\u32 \u56\u32 \u1084\u1072\u1103\u32 \u49\u57\u57\u52\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u51\u45\u1060\u1047\u32 \u34\u1054\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1077\u32 \u1095\u1083\u1077\u1085\u1072\u32 \u1057\u1086\u1074\u1077\u1090\u1072\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1089\u1090\u1072\u1090\u1091\u1089\u1077\u32 \u1076\u1077\u1087\u1091\u1090\u1072\u1090\u1072\u32 \u1043\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1044\u1091\u1084\u1099\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u1080\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=375325#l0"}{\fldrslt\ul \u1079\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u34\u1054\u32 \u1087\u1088\u1086\u1082\u1091\u1088\u1072\u1090\u1091\u1088\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u44\u32 \u1085\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1090\u1100\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1077\u32 \u50\u44\u56\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1082\u1083\u1072\u1076\u1072\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u49\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u48\u54\u32 \u1075\u1086\u1076\u1072\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u46\u32 \u1055\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1103\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1077\u1081\u44\u32 \u1079\u1072\u1084\u1077\u1097\u1072\u1077\u1084\u1099\u1093\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u44\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1103\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 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1086\u1081\u32 \u1089\u1083\u1091\u1078\u1073\u1099\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1082\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u1089\u1090\u1085\u1099\u1084\u32 \u1086\u1082\u1083\u1072\u1076\u1072\u1084\u44\u32 \u1087\u1086\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1080\u1084\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u1077\u1089\u1103\u1095\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1088\u1072\u1073\u1086\u1090\u1082\u1072\u44\u32 \u1080\u1079\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1080\u1089\u1095\u1080\u1089\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1089\u1082\u1080\u1093\u32 \u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 V\u46\u32 \u1059\u1057\u1058\u1040\u1053\u1054\u1042\u1051\u1045\u1053\u1048\u1045\u32 \u1055\u1045\u1053\u1057\u1048\u1048\u44\u32 \u1048\u1053\u1044\u1045\u1050\u1057\u1040\u1062\u1048\u1071\u44\u32 \u1042\u1067\u1055\u1051\u1040\u1058\u1040\u32 \u1048\u32 \u1044\u1054\u1057\u1058\u1040\u1042\u1050\u1040\u32 \u1055\u1045\u1053\u1057\u1048\u1049\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l633"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u50\u46\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=283841#l633"}{\fldrslt\ul \u1086\u1090\u32 \u50\u49\u46\u48\u55\u46\u50\u48\u49\u52\u32 N\u32 \u50\u49\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1059\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u1072\u44\u32 \u1079\u1072\u32 \u1080\u1089\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1089\u32 \u1076\u1077\u1090\u1089\u1090\u1074\u1072\u44\u32 \u1085\u1077\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u49\u57\u32 \u1083\u1077\u1090\u44\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1103\u1074\u1083\u1103\u1074\u1096\u1080\u1084\u1089\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1083\u1103\u32 \u1076\u1077\u1090\u1077\u1081\u45\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u44\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1073\u1099\u1083\u1072\u32 \u1087\u1088\u1077\u1082\u1088\u1072\u1097\u1077\u1085\u1072\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u49\u56\u32 \u1083\u1077\u1090\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1090\u1072\u1088\u1086\u1089\u1090\u1080\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u55\u48\u32 \u1080\u32 \u54\u53\u32 \u1083\u1077\u1090\u32 \u40\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1084\u1091\u1078\u1095\u1080\u1085\u1099\u32 \u1080\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u41\u32 \u40\u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l306"}{\fldrslt\ul \u1087\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u1084\u32 \u49}}\u32 \u1082\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1084\u1091\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\u41\u32 \u1080\u32 \u1103\u1074\u1083\u1103\u1074\u1096\u1080\u1084\u1089\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1072\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1081\u32 \u1073\u1099\u1083\u1072\u32 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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u53\u46\u49\u46\u32 \u1054\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\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 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1086\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1077\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=309323#l99"}{\fldrslt\ul \u1086\u1090\u32 \u48\u55\u46\u48\u51\u46\u50\u48\u49\u56\u32 N\u32 \u53\u54\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1048\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1080\u32 \u1086\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1077\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1045\u1076\u1080\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u46\u32 \u1056\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1045\u1076\u1080\u1085\u1086\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=376419#l374"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u32 \u1080\u1102\u1083\u1103\u32 \u49\u57\u57\u57\u32 \u1075\u1086\u1076\u1072\u32 N\u32 \u49\u55\u56\u45\u1060\u1047}}\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u34\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1043\u1051\u1040\u1042\u1040\u32 VI\u46\u32 \u1055\u1054\u1056\u1071\u1044\u1054\u1050\u32 \u1042\u1057\u1058\u1059\u1055\u1051\u1045\u1053\u1048\u1071\u32 \u1042\u32 \u1057\u1048\u1051\u1059\u32 \u1053\u1040\u1057\u1058\u1054\u1071\u1065\u1045\u1043\u1054\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1047\u1040\u1050\u1054\u1053\u1040
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u54\u46\u32 \u1042\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1053\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1081\u32 \u1079\u1072\u1082\u1086\u1085\u32 \u1074\u1089\u1090\u1091\u1087\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1089\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u48\u50\u32 \u1075\u1086\u1076\u1072\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1080\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u32 \u49\u32 \u1103\u1085\u1074\u1072\u1088\u1103\u32 \u50\u48\u48\u52\u32 \u1075\u1086\u1076\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u44\u32 \u1087\u1086\u1083\u1072\u1075\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1082\u32 \u1090\u1088\u1091\u1076\u1086\u1074\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 III\u44\u32 II\u32 \u1080\u32 I\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u44\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 I\u44\u32 II\u32 \u1080\u32 III\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1085\u1086\u1089\u1090\u1080\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u55\u46\u32 \u1057\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1080
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1072\u1084\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u32 \u1074\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=381393#l0"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u32 \u52}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1084\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1072\u32 \u1076\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1089\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1088\u1072\u1085\u1077\u1077\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u40\u1076\u1083\u1103\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1072\u1090\u1077\u1075\u1086\u1088\u1080\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1077\u1088\u1086\u1074\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1076\u1085\u1086\u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u32 \u1076\u1074\u1077\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u44\u32 \u45\u32 \u1089\u1091\u1084\u1084\u1072\u32 \u1076\u1074\u1091\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1081\u41\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1077\u1090\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u44\u32 \u1087\u1086\u1083\u1072\u1075\u1072\u1102\u1097\u1080\u1081\u1089\u1103\u32 \u1087\u1086\u32 \u1085\u1086\u1088\u1084\u1072\u1084\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u44\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1085\u1072\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u44\u32 \u1074\u1099\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1088\u1077\u1078\u1085\u1077\u1084\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1074\u1099\u1089\u1086\u1082\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1043\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1074\u1096\u1080\u1077\u32 \u1076\u1086\u32 \u1074\u1089\u1090\u1091\u1087\u1083\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1080\u1083\u1091\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1091\u1102\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1091\u1102\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=45940#l0"}{\fldrslt\ul \u1047\u1072\u1082\u1086\u1085\u1086\u1084}}\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u1076\u1083\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1093\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1072\u32 \u54\u53\u32 \u1080\u32 \u54\u48\u32 \u1083\u1077\u1090\u32 \u40\u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1084\u1091\u1078\u1095\u1080\u1085\u1099\u32 \u1080\u32 \u1078\u1077\u1085\u1097\u1080\u1085\u1099\u41\u44\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1077\u1085\u1085\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1074\u32 \u1087\u1088\u1077\u1078\u1085\u1077\u1084\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1074\u1084\u1077\u1089\u1090\u1086\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1080\u1084\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u46
\b0\i0\par\pard\sa150\i\b \u1042\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1091\u1090\u1088\u1072\u1090\u1086\u1081\u32 \u1089\u1080\u1083\u1099\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=45940#l0"}{\fldrslt\ul \u1047\u1072\u1082\u1086\u1085\u1072}}\u32 \u1056\u1060\u32 \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1077\u1085\u1089\u1080\u1103\u1093\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u44\u32 \u1089\u32 \u48\u49\u46\u48\u49\u46\u50\u48\u48\u50\u32 \u1089\u1083\u1077\u1076\u1091\u1077\u1090\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1089\u1090\u1074\u1086\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1080\u1085\u1103\u1090\u1099\u1084\u32 \u1074\u1079\u1072\u1084\u1077\u1085\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378203#l0"}{\fldrslt\ul \u1086\u1090\u32 \u49\u55\u46\u49\u50\u46\u50\u48\u48\u49\u32 N\u32 \u49\u55\u51\u45\u1060\u1047}}\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u50\u56\u46\u32 \u1054\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1080\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1081\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1085\u1072\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1080\u1074\u1096\u1080\u1093\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1080\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=206753#l44"}{\fldrslt\ul \u1086\u1090\u32 \u49\u49\u46\u49\u49\u46\u50\u48\u48\u51\u32 N\u32 \u49\u52\u49\u45\u1060\u1047}}\u41
\b0\par\pard\sa150\fs24\qj \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1077\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u1086\u1077\u1085\u1085\u1086\u1089\u1083\u1091\u1078\u1072\u1097\u1080\u1093\u32 \u1080\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081\u44\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1085\u1072\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1093\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u44\u32 \u1087\u1088\u1086\u1093\u1086\u1076\u1080\u1074\u1096\u1080\u1093\u32 \u1074\u1086\u1077\u1085\u1085\u1091\u1102\u32 \u1089\u1083\u1091\u1078\u1073\u1091\u32 \u1074\u32 \u1042\u1086\u1086\u1088\u1091\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1057\u1080\u1083\u1072\u1093\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1074\u1086\u1081\u1089\u1082\u1072\u1093\u44\u32 \u1074\u1086\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1092\u1086\u1088\u1084\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1103\u1093\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u1093\u44\u32 \u1080\u32 \u1095\u1083\u1077\u1085\u1086\u1074\u32 \u1080\u1093\u32 \u1089\u1077\u1084\u1077\u1081\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1077\u1079\u1080\u1076\u1077\u1085\u1090\u32 \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\u46\u1055\u1059\u1058\u1048\u1053\u32 \i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1052\u1086\u1089\u1082\u1074\u1072\u44\u32 \u1050\u1088\u1077\u1084\u1083\u1100
\b0\i0\par\pard\sa150\qj \u49\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u48\u49\u32 \u1075\u1086\u1076\u1072
\b0\i0\par\pard\sa150\qj N\u32 \u49\u54\u54\u45\u1060\u1047
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u49\i0
\par\i \u1082\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\i0
\par\i \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\i0
\par\i \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1042\u1054\u1047\u1056\u1040\u1057\u1058\u44\u32 \u1055\u1054\u32 \u1044\u1054\u1057\u1058\u1048\u1046\u1045\u1053\u1048\u1048\u32 \u1050\u1054\u1058\u1054\u1056\u1054\u1043\u1054\u32 \u1042\u1054\u1047\u1053\u1048\u1050\u1040\u1045\u1058\u32 \u1055\u1056\u1040\u1042\u1054\u32 \u1053\u1040\u32 \u1055\u1045\u1053\u1057\u1048\u1070\u32 \u1055\u1054\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1052\u1059\u32 \u1055\u1045\u1053\u1057\u1048\u1054\u1053\u1053\u1054\u1052\u1059\u32 \u1054\u1041\u1045\u1057\u1055\u1045\u1063\u1045\u1053\u1048\u1070
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=321678#l141"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u48\u46\u50\u48\u49\u56\u32 N\u32 \u51\u53\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\par
\trowd\trqc\trautofit1\clbrdrt\brdrw15\brdrs\clbrdrl\brdrw15\brdrs\clbrdrr\brdrw15\brdrs\clvmgf\cellx3000\clbrdrt\brdrw15\brdrs\clbrdrb\brdrw15\brdrs\clbrdrl\brdrw15\brdrs\clbrdrr\brdrw15\brdrs\cellx9000
\pard\intbl\qc \u1043\u1086\u1076\u44\u32 \u1074\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1084\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1080\u1085\u32 \u1087\u1088\u1080\u1086\u1073\u1088\u1077\u1090\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u51\u49\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u56\u32 \u1075\u1086\u1076\u1072\u32 \cell
\pard\intbl\qc \u1042\u1086\u1079\u1088\u1072\u1089\u1090\u44\u32 \u1087\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \cell
\row\pard
\trowd\trqc\trautofit1\clbrdrb\brdrw15\brdrs\clbrdrl\brdrw15\brdrs\clbrdrr\brdrw15\brdrs\clvmrg\cellx3000\clbrdrt\brdrw15\brdrs\clbrdrb\brdrw15\brdrs\clbrdrl\brdrw15\brdrs\clbrdrr\brdrw15\brdrs\cellx6000\clbrdrt\brdrw15\brdrs\clbrdrb\brdrw15\brdrs\clbrdrl\brdrw15\brdrs\clbrdrr\brdrw15\brdrs\cellx9000
\intbl\cell
\pard\intbl\qc \u1052\u1091\u1078\u1095\u1080\u1085\u1099\u32 \cell
\pard\intbl\qc \u1046\u1077\u1085\u1097\u1080\u1085\u1099\u32 \cell
\row\pard
\trowd\trqc\trautofit1\clbrdrt\brdrw15\brdrs\cellx3000\clbrdrt\brdrw15\brdrs\cellx6000\clbrdrt\brdrw15\brdrs\cellx9000
\pard\intbl \u50\u48\u49\u57\u32 \cell
\pard\intbl V\u32 \u60\u42\u62\u32 \u43\u32 \u49\u50\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\pard\intbl V\u32 \u43\u32 \u49\u50\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx3000\cellx6000\cellx9000
\pard\intbl \u50\u48\u50\u48\u32 \cell
\pard\intbl V\u32 \u43\u32 \u50\u52\u32 \u1084\u1077\u1089\u1103\u1094\u1072\u32 \cell
\pard\intbl V\u32 \u43\u32 \u50\u52\u32 \u1084\u1077\u1089\u1103\u1094\u1072\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx3000\cellx6000\cellx9000
\pard\intbl \u50\u48\u50\u49\u32 \cell
\pard\intbl V\u32 \u43\u32 \u51\u54\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\pard\intbl V\u32 \u43\u32 \u51\u54\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx3000\cellx6000\cellx9000
\pard\intbl \u50\u48\u50\u50\u32 \cell
\pard\intbl V\u32 \u43\u32 \u52\u56\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\pard\intbl V\u32 \u43\u32 \u52\u56\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx3000\cellx6000\cellx9000
\pard\intbl \u50\u48\u50\u51\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1075\u1086\u1076\u1099\u32 \cell
\pard\intbl V\u32 \u43\u32 \u54\u48\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\pard\intbl V\u32 \u43\u32 \u54\u48\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\plain\plain\qj --------------------
\par \u60\u42\u62\u32 V\u32 \u45\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u44\u32 \u1087\u1086\u32 \u1076\u1086\u1089\u1090\u1080\u1078\u1077\u1085\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1075\u1086\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1072\u1077\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1087\u1077\u1085\u1089\u1080\u1102\u32 \u1087\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u1091\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\u1091\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1102\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1085\u1072\u32 \u51\u49\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u56\u32 \u1075\u1086\u1076\u1072\u46\u34\u59
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 \u50\i0
\par\i \u1082\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1079\u1072\u1082\u1086\u1085\u1091\i0
\par\i \u34\u1054\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1087\u1077\u1085\u1089\u1080\u1086\u1085\u1085\u1086\u1084\i0
\par\i \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1057\u1058\u1040\u1046\u32 \u1043\u1054\u1057\u1059\u1044\u1040\u1056\u1057\u1058\u1042\u1045\u1053\u1053\u1054\u1049\u32 \u1043\u1056\u1040\u1046\u1044\u1040\u1053\u1057\u1050\u1054\u1049\u32 \u1057\u1051\u1059\u1046\u1041\u1067\u44\u32 \u1057\u1058\u1040\u1046\u32 \u1052\u1059\u1053\u1048\u1062\u1048\u1055\u1040\u1051\u1068\u1053\u1054\u1049\u32 \u1057\u1051\u1059\u1046\u1041\u1067\u32 \u1044\u1051\u1071\u32 \u1053\u1040\u1047\u1053\u1040\u1063\u1045\u1053\u1048\u1071\u32 \u1055\u1045\u1053\u1057\u1048\u1048\u32 \u1047\u1040\u32 \u1042\u1067\u1057\u1051\u1059\u1043\u1059\u32 \u1051\u1045\u1058
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=321678#l47"}{\fldrslt\ul \u1086\u1090\u32 \u48\u51\u46\u49\u48\u46\u50\u48\u49\u56\u32 N\u32 \u51\u53\u48\u45\u1060\u1047}}\u41
\b0\i0\par\pard\sa150\par
\trowd\trqc\trautofit1\clbrdrt\brdrw15\brdrs\clbrdrb\brdrw15\brdrs\clbrdrl\brdrw15\brdrs\clbrdrr\brdrw15\brdrs\cellx4500\clbrdrt\brdrw15\brdrs\clbrdrb\brdrw15\brdrs\clbrdrl\brdrw15\brdrs\clbrdrr\brdrw15\brdrs\cellx9000
\pard\intbl\qc \u1043\u1086\u1076\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \cell
\pard\intbl\qc \u1057\u1090\u1072\u1078\u32 \u1076\u1083\u1103\u32 \u1085\u1072\u1079\u1085\u1072\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1077\u1085\u1089\u1080\u1080\u32 \u1079\u1072\u32 \u1074\u1099\u1089\u1083\u1091\u1075\u1091\u32 \u1083\u1077\u1090\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1084\u32 \u1075\u1086\u1076\u1091\u32 \cell
\row\pard
\trowd\trqc\trautofit1\clbrdrt\brdrw15\brdrs\cellx4500\clbrdrt\brdrw15\brdrs\cellx9000
\pard\intbl \u50\u48\u49\u55\u32 \cell
\pard\intbl \u49\u53\u32 \u1083\u1077\u1090\u32 \u54\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u49\u56\u32 \cell
\pard\intbl \u49\u54\u32 \u1083\u1077\u1090\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u49\u57\u32 \cell
\pard\intbl \u49\u54\u32 \u1083\u1077\u1090\u32 \u54\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u50\u48\u32 \cell
\pard\intbl \u49\u55\u32 \u1083\u1077\u1090\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u50\u49\u32 \cell
\pard\intbl \u49\u55\u32 \u1083\u1077\u1090\u32 \u54\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u50\u50\u32 \cell
\pard\intbl \u49\u56\u32 \u1083\u1077\u1090\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u50\u51\u32 \cell
\pard\intbl \u49\u56\u32 \u1083\u1077\u1090\u32 \u54\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u50\u52\u32 \cell
\pard\intbl \u49\u57\u32 \u1083\u1077\u1090\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u50\u53\u32 \cell
\pard\intbl \u49\u57\u32 \u1083\u1077\u1090\u32 \u54\u32 \u1084\u1077\u1089\u1103\u1094\u1077\u1074\u32 \cell
\row\pard
\trowd\trqc\trautofit1\cellx4500\cellx9000
\pard\intbl \u50\u48\u50\u54\u32 \u1080\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1077\u32 \u1075\u1086\u1076\u1099\u32 \cell
\pard\intbl \u50\u48\u32 \u1083\u1077\u1090\u46\cell
\row\pard
\plain\plain}