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\plain\fs24\sa150\qj
\b0\i0\par\pard\sa150\qj \u1047\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1074\u32 \u1052\u1080\u1085\u1102\u1089\u1090\u1077\u32 \u1056\u1086\u1089\u1089\u1080\u1080\u32 \u54\u32 \u1086\u1082\u1090\u1103\u1073\u1088\u1103\u32 \u50\u48\u50\u48\u32 \u1075\u46\u32 N\u32 \u54\u48\u50\u53\u50
\b0\i0\par\pard\sa150\pard \brdrb \brdrs\brdrw10\brsp20 {\fs4\~}\par \pard\sa0\par\pard\sa150
\fs36\b\qc \u1052\u1048\u1053\u1048\u1057\u1058\u1045\u1056\u1057\u1058\u1042\u1054\u32 \u1055\u1056\u1054\u1057\u1042\u1045\u1065\u1045\u1053\u1048\u1071\u32 \u1056\u1054\u1057\u1057\u1048\u1049\u1057\u1050\u1054\u1049\u32 \u1060\u1045\u1044\u1045\u1056\u1040\u1062\u1048\u1048
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1056\u1048\u1050\u1040\u1047
\par \u1086\u1090\u32 \u50\u56\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u50\u48\u32 \u1075\u46\u32 N\u32 \u52\u52\u50
\b0\par\pard\sa150\fs24\sa0\par\pard\sa150
\fs36\b\qc \u1054\u1041\u32 \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\u1048\u1048\u32 \u1055\u1054\u1056\u1071\u1044\u1050\u1040\u32 \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1048\u32 \u1048\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1044\u1045\u1071\u1058\u1045\u1051\u1068\u1053\u1054\u1057\u1058\u1048\u32 \u1055\u1054\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1067\u1052\u32 \u1054\u1041\u1065\u1045\u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u45\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u1053\u1040\u1063\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u44\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1048\u32 \u1057\u1056\u1045\u1044\u1053\u1045\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378578#l1"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u49\u49\u46\u50\u48\u50\u48\u32 N\u32 \u54\u53\u53}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1042\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l239"}{\fldrslt\ul \u1095\u1072\u1089\u1090\u1100\u1102\u32 \u49\u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u51\u52\u41\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=371065#l9"}{\fldrslt\ul \u1087\u1086\u1076\u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u52\u46\u50\u46\u53}}\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u52\u32 \u1055\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103\u32 \u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1077\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\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\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1055\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u56\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u56\u32 \u1075\u46\u32 N\u32 \u56\u56\u52\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u56\u44\u32 N\u32 \u51\u50\u44\u32 \u1089\u1090\u46\u32 \u53\u51\u52\u51\u41\u44\u32 \u1087\u1088\u1080\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u58
\b0\i0\par\pard\sa150\qj \u49\u46\u32 \u1059\u1090\u1074\u1077\u1088\u1076\u1080\u1090\u1100\u32 \u1087\u1088\u1080\u1083\u1072\u1075\u1072\u1077\u1084\u1099\u1081\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u45\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u46
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1052\u1080\u1085\u1080\u1089\u1090\u1088\i0
\par\i \u1057\u46\u1057\u46\u32 \u1050\u1056\u1040\u1042\u1062\u1054\u1042\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qr\i \u1059\u1058\u1042\u1045\u1056\u1046\u1044\u1045\u1053\i0
\par\i \u1087\u1088\u1080\u1082\u1072\u1079\u1086\u1084\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1072\u32 \u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\i0
\par\i \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\i0
\par\i \u1086\u1090\u32 \u34\u50\u56\u34\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u50\u48\u32 \u1075\u46\u32 N\u32 \u52\u52\u50\i0
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs36\b\qc \u1055\u1054\u1056\u1071\u1044\u1054\u1050
\par \u1054\u1056\u1043\u1040\u1053\u1048\u1047\u1040\u1062\u1048\u1048\u32 \u1048\u32 \u1054\u1057\u1059\u1065\u1045\u1057\u1058\u1042\u1051\u1045\u1053\u1048\u1071\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1054\u1049\u32 \u1044\u1045\u1071\u1058\u1045\u1051\u1068\u1053\u1054\u1057\u1058\u1048\u32 \u1055\u1054\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1067\u1052\u32 \u1054\u1041\u1065\u1045\u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u45\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1058\u1045\u1051\u1068\u1053\u1067\u1052\u32 \u1055\u1056\u1054\u1043\u1056\u1040\u1052\u1052\u1040\u1052\u32 \u1053\u1040\u1063\u1040\u1051\u1068\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u44\u32 \u1054\u1057\u1053\u1054\u1042\u1053\u1054\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1048\u32 \u1057\u1056\u1045\u1044\u1053\u1045\u1043\u1054\u32 \u1054\u1041\u1065\u1045\u1043\u1054\u32 \u1054\u1041\u1056\u1040\u1047\u1054\u1042\u1040\u1053\u1048\u1071
\b0\par\pard\sa150\fs24 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378578#l13"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u49\u49\u46\u50\u48\u50\u48\u32 N\u32 \u54\u53\u53}}\u41
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc I\u46\u32 \u1054\u1073\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1080\u1103
\b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u45\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u41\u32 \u1088\u1077\u1075\u1091\u1083\u1080\u1088\u1091\u1077\u1090\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1102\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1091\u1095\u1072\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1085\u1080\u1082\u1086\u1074\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u41\u32 \u1087\u1086\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u45\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u41\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u46
\b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1089\u1086\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1085\u1072\u1080\u1084\u1077\u1085\u1086\u1074\u1072\u1085\u1080\u1103\u1084\u1080\u32 \u34\u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1072\u1103\u32 \u1096\u1082\u1086\u1083\u1072\u34\u44\u32 \u34\u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1080\u1081\u32 \u40\u1084\u1086\u1088\u1089\u1082\u1086\u1081\u32 \u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1080\u1081\u41\u32 \u1082\u1086\u1088\u1087\u1091\u1089\u34\u32 \u1080\u32 \u34\u1082\u1072\u1079\u1072\u1095\u1080\u1081\u32 \u1082\u1072\u1076\u1077\u1090\u1089\u1082\u1080\u1081\u32 \u1082\u1086\u1088\u1087\u1091\u1089\u34\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1087\u1088\u1080\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1076\u1072\u1083\u1077\u1077\u32 \u45\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u41\u44\u32 \u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u46
\b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1044\u1077\u1081\u1089\u1090\u1074\u1080\u1077\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1055\u1086\u1088\u1103\u1076\u1082\u1072\u32 \u1085\u1077\u32 \u1088\u1072\u1089\u1087\u1088\u1086\u1089\u1090\u1088\u1072\u1085\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1076\u1080\u1087\u1083\u1086\u1084\u1072\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1080\u32 \u1082\u1086\u1085\u1089\u1091\u1083\u1100\u1089\u1082\u1080\u1077\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1087\u1088\u1080\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1099\u1093\u32 \u40\u1084\u1077\u1078\u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u44\u32 \u1084\u1077\u1078\u1087\u1088\u1072\u1074\u1080\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u41\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u60\u49\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l1122"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u54}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u56\u56\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u51\u52\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc II\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080
\b0\par\pard\sa150\fs24\qj \u52\u46\u32 \u1060\u1086\u1088\u1084\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1086\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=377967#l0"}{\fldrslt\ul \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047}}\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u60\u50\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l265"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u55\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1044\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1095\u1077\u1090\u1072\u1085\u1080\u1077\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u60\u51\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l264"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u55\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u53\u46\u32 \u1054\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1086\u32 \u1074\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u1085\u1077\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u45\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u46\u32 \u1057\u1088\u1077\u1076\u1085\u1077\u1077\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1086\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u60\u52\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u52\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l822"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1060\u1086\u1088\u1084\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u41\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u46\u32 \u1055\u1088\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1077\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u41\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1080\u1090\u1099\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1084\u1085\u1077\u1085\u1080\u1077\u32 \u1088\u1077\u1073\u1077\u1085\u1082\u1072\u32 \u60\u53\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u53\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l824"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1088\u1080\u32 \u1074\u1099\u1073\u1086\u1088\u1077\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1103\u1084\u1080\u41\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1080\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1080\u41\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1080\u1088\u1091\u1102\u1090\u32 \u1086\u1073\u32 \u1101\u1090\u1086\u1084\u32 \u1074\u1099\u1073\u1086\u1088\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u32 \u1084\u1077\u1089\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1084\u1086\u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1088\u1072\u1081\u1086\u1085\u1072\u32 \u1080\u1083\u1080\u32 \u1075\u1086\u1088\u1086\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1086\u1082\u1088\u1091\u1075\u1072\u44\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1086\u1085\u1080\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1090\u32 \u60\u54\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u54\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l825"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1087\u1088\u1072\u1074\u1086\u1084\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u60\u55\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u55\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l263"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u55\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u54\u46\u32 \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u44\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u44\u32 \u1080\u1083\u1080\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1096\u1080\u1077\u32 \u1074\u1086\u1089\u1077\u1084\u1085\u1072\u1076\u1094\u1072\u1090\u1080\u32 \u1083\u1077\u1090\u44\u32 \u1080\u1084\u1077\u1102\u1090\u32 \u1087\u1088\u1072\u1074\u1086\u32 \u1085\u1072\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u60\u56\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u56\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l449"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u49\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u51\u52\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u55\u46\u32 \u1054\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1085\u1091\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1091\u1089\u1082\u1086\u1088\u1077\u1085\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u44\u32 \u1074\u32 \u1087\u1088\u1077\u1076\u1077\u1083\u1072\u1093\u32 \u1086\u1089\u1074\u1072\u1080\u1074\u1072\u1077\u1084\u1099\u1093\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1086\u1084\u32 \u1077\u1075\u1086\u32 \u1087\u1088\u1086\u1076\u1086\u1083\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1072\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1082\u1086\u1085\u1082\u1088\u1077\u1090\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u46
\b0\i0\par\pard\sa150\qj \u56\u46\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u60\u57\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u57\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l199"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u49\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u57\u46\u32 \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u1080\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u46
\b0\i0\par\pard\sa150\qj \u49\u48\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1089\u1090\u1088\u1091\u1082\u1090\u1091\u1088\u1077\u44\u32 \u1086\u1073\u1098\u1077\u1084\u1091\u44\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1072\u1084\u32 \u1086\u1089\u1074\u1086\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u1080\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u46
\b0\i0\par\pard\sa150\qj \u49\u49\u46\u32 \u1054\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u60\u49\u48\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u48\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l218"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u50\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u32 \u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1088\u1080\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u60\u49\u49\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u49\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l220"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u55}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u50\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u50\u46\u32 \u1054\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1077\u1090\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1087\u1083\u1072\u1085\u44\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1081\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1075\u1088\u1072\u1092\u1080\u1082\u44\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074\u44\u32 \u1082\u1091\u1088\u1089\u1086\u1074\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1077\u1081\u41\u44\u32 \u1086\u1094\u1077\u1085\u1086\u1095\u1085\u1099\u1077\u32 \u1080\u32 \u1084\u1077\u1090\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1099\u44\u32 \u1088\u1072\u1073\u1086\u1095\u1091\u1102\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1091\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1081\u32 \u1087\u1083\u1072\u1085\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378578#l13"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u49\u49\u46\u50\u48\u50\u48\u32 N\u32 \u54\u53\u53}}\u41
\b0\i0\par\pard\sa150\qj \u1059\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1087\u1083\u1072\u1085\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1095\u1077\u1085\u1100\u44\u32 \u1090\u1088\u1091\u1076\u1086\u1077\u1084\u1082\u1086\u1089\u1090\u1100\u44\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1088\u1072\u1089\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1072\u1084\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074\u44\u32 \u1082\u1091\u1088\u1089\u1086\u1074\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1077\u1081\u41\u44\u32 \u1080\u1085\u1099\u1093\u32 \u1074\u1080\u1076\u1086\u1074\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1080\u1093\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378578#l13"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u49\u49\u46\u50\u48\u50\u48\u32 N\u32 \u54\u53\u53}}\u41
\b0\i0\par\pard\sa150\qj \u1056\u1072\u1073\u1086\u1095\u1072\u1103\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1081\u32 \u1087\u1083\u1072\u1085\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u32 \u1088\u1072\u1079\u1088\u1072\u1073\u1072\u1090\u1099\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1074\u1082\u1083\u1102\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1087\u1088\u1080\u1084\u1077\u1088\u1085\u1099\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1087\u1088\u1080\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1088\u1080\u1084\u1077\u1088\u1085\u1099\u1093\u32 \u1082\u1072\u1083\u1077\u1085\u1076\u1072\u1088\u1085\u1099\u1093\u32 \u1087\u1083\u1072\u1085\u1086\u1074\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1055\u1088\u1080\u1082\u1072\u1079\u1072\u32 \u1052\u1080\u1085\u1087\u1088\u1086\u1089\u1074\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1056\u1060\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=378578#l13"}{\fldrslt\ul \u1086\u1090\u32 \u50\u48\u46\u49\u49\u46\u50\u48\u50\u48\u32 N\u32 \u54\u53\u53}}\u41
\b0\i0\par\pard\sa150\qj \u49\u51\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1072\u32 \u1085\u1072\u32 \u1076\u1080\u1092\u1092\u1077\u1088\u1077\u1085\u1094\u1080\u1072\u1094\u1080\u1080\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u32 \u1080\u1085\u1090\u1077\u1088\u1077\u1089\u1086\u1074\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1080\u1093\u32 \u1091\u1075\u1083\u1091\u1073\u1083\u1077\u1085\u1085\u1086\u1077\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1085\u1099\u1093\u32 \u1086\u1073\u1083\u1072\u1089\u1090\u1077\u1081\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u40\u1087\u1088\u1086\u1092\u1080\u1083\u1100\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u41\u32 \u60\u49\u50\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l839"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u54\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1088\u1080\u32 \u1086\u1089\u1074\u1086\u1077\u1085\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1080\u1083\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1086\u1074\u32 \u1101\u1090\u1080\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1086\u1074\u1072\u1085\u1072\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1087\u1088\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1087\u1086\u1076\u1075\u1086\u1090\u1086\u1074\u1082\u1080\u32 \u60\u49\u51\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u51\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l234"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u54}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u54\u50\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u52\u46\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1080\u44\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u60\u49\u52\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u52\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l230"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u53\u46\u32 \u1055\u1088\u1080\u32 \u1091\u1075\u1088\u1086\u1079\u1077\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1074\u1086\u1079\u1085\u1080\u1082\u1085\u1086\u1074\u1077\u1085\u1080\u1080\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1099\u1093\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1081\u44\u32 \u1074\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1088\u1077\u1078\u1080\u1084\u1072\u32 \u1087\u1086\u1074\u1099\u1096\u1077\u1085\u1085\u1086\u1081\u32 \u1075\u1086\u1090\u1086\u1074\u1085\u1086\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1095\u1088\u1077\u1079\u1074\u1099\u1095\u1072\u1081\u1085\u1086\u1081\u32 \u1089\u1080\u1090\u1091\u1072\u1094\u1080\u1080\u32 \u1085\u1072\u32 \u1074\u1089\u1077\u1081\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u32 \u1077\u1077\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1101\u1083\u1077\u1082\u1090\u1088\u1086\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u44\u32 \u1076\u1080\u1089\u1090\u1072\u1085\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1074\u1085\u1077\u32 \u1079\u1072\u1074\u1080\u1089\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1086\u1090\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1080\u1081\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1074\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1093\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1073\u1077\u1079\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u1080\u32 \u1087\u1077\u1088\u1077\u1085\u1086\u1089\u32 \u1089\u1088\u1086\u1082\u1086\u1074\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1099\u32 \u60\u49\u53\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u53\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7636"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u49\u55}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u48\u56\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u54\u46\u32 \u1054\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1082\u1072\u1082\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u44\u32 \u1090\u1072\u1082\u32 \u1080\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1089\u1077\u1090\u1077\u1074\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u32 \u1080\u1093\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u60\u49\u54\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u54\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7979"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1090\u1100\u32 \u1089\u1077\u1090\u1077\u1074\u1091\u1102\u32 \u1092\u1086\u1088\u1084\u1091\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1086\u1084\u1087\u1086\u1085\u1077\u1085\u1090\u1086\u1074\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u1080\u32 \u40\u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1074\u1080\u1076\u1072\u44\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u41\u44\u32 \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1080\u1074\u1072\u1102\u1097\u1091\u1102\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1089\u1074\u1086\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1103\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1099\u1077\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1088\u1077\u1089\u1091\u1088\u1089\u1086\u1074\u32 \u1080\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u46\u32 \u1048\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1077\u1090\u1077\u1074\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1099\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u60\u49\u55\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u55\u62\u32 \u1063\u1072\u1089\u1090\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l254"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7954"}{\fldrslt\ul \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u53\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u52\u57\u44\u32 \u1089\u1090\u46\u32 \u54\u57\u54\u50\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u55\u46\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1090\u1100\u1089\u1103\u32 \u1092\u1086\u1088\u1084\u1072\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1085\u1072\u1103\u32 \u1085\u1072\u32 \u1084\u1086\u1076\u1091\u1083\u1100\u1085\u1086\u1084\u32 \u1087\u1088\u1080\u1085\u1094\u1080\u1087\u1077\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1080\u32 \u1087\u1086\u1089\u1090\u1088\u1086\u1077\u1085\u1080\u1103\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1083\u1072\u1085\u1086\u1074\u44\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1086\u1083\u1086\u1075\u1080\u1081\u32 \u60\u49\u56\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u56\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l231"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u51\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u56\u46\u32 \u1042\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1084\u32 \u1103\u1079\u1099\u1082\u1077\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 \u1042\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1086\u1078\u1077\u1085\u1085\u1099\u1093\u32 \u1085\u1072\u32 \u1090\u1077\u1088\u1088\u1080\u1090\u1086\u1088\u1080\u1080\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1074\u1074\u1086\u1076\u1080\u1090\u1100\u1089\u1103\u32 \u1087\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u46\u32 \u1055\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1088\u1072\u1084\u1082\u1072\u1093\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1092\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1072\u1084\u1080\u46\u32 \u1055\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1085\u1080\u1077\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u32 \u1076\u1086\u1083\u1078\u1085\u1099\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1090\u1100\u1089\u1103\u32 \u1074\u32 \u1091\u1097\u1077\u1088\u1073\u32 \u1087\u1088\u1077\u1087\u1086\u1076\u1072\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u60\u49\u57\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u49\u57\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l242"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1086\u32 \u1085\u1072\u32 \u1080\u1085\u1086\u1089\u1090\u1088\u1072\u1085\u1085\u1086\u1084\u32 \u1103\u1079\u1099\u1082\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1080\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 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1080\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u1080\u32 \u1072\u1082\u1090\u1072\u1084\u1080\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u60\u50\u48\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u48\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7343"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1088\u1080\u32 \u1087\u1088\u1080\u1077\u1084\u1077\u32 \u40\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1077\u41\u32 \u1085\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u1099\u1073\u1086\u1088\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1080\u1079\u1091\u1095\u1072\u1077\u1084\u1099\u1093\u32 \u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1085\u1072\u1088\u1086\u1076\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1088\u1091\u1089\u1089\u1082\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u1082\u1072\u1082\u32 \u1088\u1086\u1076\u1085\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u44\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1088\u1077\u1089\u1087\u1091\u1073\u1083\u1080\u1082\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1087\u1086\u32 \u1079\u1072\u1103\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u41\u32 \u1085\u1077\u1089\u1086\u1074\u1077\u1088\u1096\u1077\u1085\u1085\u1086\u1083\u1077\u1090\u1085\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u60\u50\u49\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u49\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l245"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u54}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u49\u52\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u49\u57\u46\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1077\u1090\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u46
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1089\u1086\u1079\u1076\u1072\u1085\u1099\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1080\u1085\u1090\u1077\u1088\u1085\u1072\u1090\u1077\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1080\u1089\u1084\u1086\u1090\u1088\u1072\u32 \u1080\u32 \u1091\u1093\u1086\u1076\u1072\u32 \u1079\u1072\u32 \u1076\u1077\u1090\u1100\u1084\u1080\u32 \u1074\u32 \u1075\u1088\u1091\u1087\u1087\u1072\u1093\u32 \u1087\u1088\u1086\u1076\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1085\u1103\u32 \u60\u50\u50\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7446"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u55}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u54\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u50\u48\u46\u32 \u1054\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1072\u1103\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1077\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1086\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u46
\b0\i0\par\pard\sa150\qj \u50\u49\u46\u32 \u1055\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u32 \u40\u1082\u1072\u1076\u1088\u1086\u1074\u1099\u1093\u44\u32 \u1092\u1080\u1085\u1072\u1085\u1089\u1086\u1074\u1099\u1093\u44\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1100\u1085\u1086\u45\u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1080\u32 \u1080\u1085\u1099\u1093\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1081\u41\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1085\u1072\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1087\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u44\u32 \u1082\u1091\u1088\u1089\u1086\u1074\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1077\u1081\u41\u46
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u32 \u1080\u1079\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1088\u1086\u1076\u1085\u1099\u1093\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1080\u1079\u32 \u1095\u1080\u1089\u1083\u1072\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u32 \u1085\u1072\u1088\u1086\u1076\u1086\u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u32 \u1085\u1072\u32 \u1076\u1074\u1077\u32 \u1080\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u46
\b0\i0\par\pard\sa150\qj \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u1074\u32 \u1084\u1072\u1083\u1086\u1082\u1086\u1084\u1087\u1083\u1077\u1082\u1090\u1085\u1099\u1093\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u60\u50\u51\u62\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1098\u1077\u1076\u1080\u1085\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1075\u1088\u1091\u1087\u1087\u1099\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u1095\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1079\u32 \u1085\u1077\u1089\u1082\u1086\u1083\u1100\u1082\u1080\u1093\u32 \u1082\u1083\u1072\u1089\u1089\u1086\u1074\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1072\u1084\u1080\u32 \u60\u50\u52\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u51\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7605"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u57\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\qj \u60\u50\u52\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=337046#l829"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49\u48\u46\u49\u53}}\u32 \u1057\u1072\u1085\u1055\u1080\u1053\u32 \u50\u46\u52\u46\u50\u46\u50\u56\u50\u49\u45\u49\u48\u32 \u34\u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u34\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u48\u32 \u1075\u46\u32 N\u32 \u49\u56\u57\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u51\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u49\u49\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u49\u57\u57\u57\u51\u41\u44\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u57\u32 \u1080\u1102\u1085\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u46\u32 N\u32 \u56\u53\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u50\u50\u54\u51\u55\u41\u44\u32 \u1086\u1090\u32 \u50\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u51\u32 \u1075\u46\u32 N\u32 \u55\u50\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u50\u55\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u49\u52\u32 \u1075\u46\u32 N\u32 \u51\u49\u55\u53\u49\u41\u44\u32 \u1086\u1090\u32 \u50\u52\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u32 N\u32 \u56\u49\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u56\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u52\u48\u49\u53\u52\u41\u44\u32 \u1086\u1090\u32 \u50\u50\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u46\u32 N\u32 \u56\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u50\u56\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u53\u52\u55\u54\u52\u41\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=9&documentid=337046#l687"}{\fldrslt\ul \u1057\u1072\u1085\u1055\u1080\u1053\u32 \u50\u46\u52\u46\u50\u46\u50\u56\u50\u49\u45\u49\u48}}\u32 \u1089\u32 \u48\u49\u46\u48\u49\u46\u50\u48\u50\u49\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\u1080\u32 \u1074\u1079\u1072\u1084\u1077\u1085\u32 \u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=379740#l265"}{\fldrslt\ul \u1057\u1055\u32 \u50\u46\u52\u46\u51\u54\u52\u56\u45\u50\u48}}\u46
\b0\i0\par\pard\sa150\qj \u50\u50\u46\u32 \u1059\u1095\u1077\u1073\u1085\u1099\u1081\u32 \u1075\u1086\u1076\u32 \u1074\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1085\u1072\u1095\u1080\u1085\u1072\u1077\u1090\u1089\u1103\u32 \u49\u32 \u1089\u1077\u1085\u1090\u1103\u1073\u1088\u1103\u32 \u1080\u32 \u1079\u1072\u1082\u1072\u1085\u1095\u1080\u1074\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1083\u1072\u1085\u1086\u1084\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u46\u32 \u1053\u1072\u1095\u1072\u1083\u1086\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1087\u1077\u1088\u1077\u1085\u1086\u1089\u1080\u1090\u1100\u1089\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1087\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1074\u32 \u1086\u1095\u1085\u1086\u45\u1079\u1072\u1086\u1095\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1086\u1076\u1080\u1085\u32 \u1084\u1077\u1089\u1103\u1094\u44\u32 \u1074\u32 \u1079\u1072\u1086\u1095\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u45\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1090\u1088\u1080\u32 \u1084\u1077\u1089\u1103\u1094\u1072\u46
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1087\u1088\u1086\u1094\u1077\u1089\u1089\u1077\u32 \u1086\u1089\u1074\u1086\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1089\u1103\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1082\u1072\u1085\u1080\u1082\u1091\u1083\u1099\u46\u32 \u1057\u1088\u1086\u1082\u1080\u32 \u1085\u1072\u1095\u1072\u1083\u1072\u32 \u1080\u32 \u1086\u1082\u1086\u1085\u1095\u1072\u1085\u1080\u1103\u32 \u1082\u1072\u1085\u1080\u1082\u1091\u1083\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u46
\b0\i0\par\pard\sa150\qj \u50\u51\u46\u32 \u1050\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1082\u1083\u1072\u1089\u1089\u1077\u32 \u40\u1075\u1088\u1091\u1087\u1087\u1077\u41\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 \u1080\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1072\u1084\u1080\u32 \u60\u50\u53\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u53\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=337046#l728"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u52\u46\u57}}\u32 \u1057\u1072\u1085\u1055\u1080\u1053\u32 \u50\u46\u52\u46\u50\u46\u50\u56\u50\u49\u45\u49\u48\u32 \u34\u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u34\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u48\u32 \u1075\u46\u32 N\u32 \u49\u56\u57\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u51\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u49\u49\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u49\u57\u57\u57\u51\u41\u44\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u57\u32 \u1080\u1102\u1085\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u46\u32 N\u32 \u56\u53\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u50\u50\u54\u51\u55\u41\u44\u32 \u1086\u1090\u32 \u50\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u51\u32 \u1075\u46\u32 N\u32 \u55\u50\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u50\u55\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u49\u52\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u51\u49\u55\u53\u49\u41\u44\u32 \u1086\u1090\u32 \u50\u52\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u32 N\u32 \u56\u49\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u56\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u52\u48\u49\u53\u52\u41\u44\u32 \u1086\u1090\u32 \u50\u50\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u46\u32 N\u32 \u56\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u50\u56\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u53\u52\u55\u54\u52\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u50\u52\u46\u32 \u1054\u1089\u1074\u1086\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1086\u1090\u1076\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1080\u1083\u1080\u32 \u1074\u1089\u1077\u1075\u1086\u32 \u1086\u1073\u1098\u1077\u1084\u1072\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u44\u32 \u1082\u1091\u1088\u1089\u1072\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u1099\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1103\u41\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u44\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1090\u1077\u1082\u1091\u1097\u1080\u1084\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1077\u1084\u32 \u1091\u1089\u1087\u1077\u1074\u1072\u1077\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1077\u1081\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u60\u50\u54\u62\u46\u32 \u1060\u1086\u1088\u1084\u1099\u44\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1090\u1077\u1082\u1091\u1097\u1077\u1075\u1086\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u32 \u1091\u1089\u1087\u1077\u1074\u1072\u1077\u1084\u1086\u1089\u1090\u1080\u32 \u1080\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u60\u50\u55\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u54\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l745"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u56\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\qj \u60\u50\u55\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l366"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49\u48}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u51\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u50\u56\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u34\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u50\u53\u46\u32 \u1055\u1088\u1080\u32 \u1088\u1077\u1072\u1083\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1088\u1072\u1073\u1086\u1095\u1080\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1086\u1074\u44\u32 \u1082\u1091\u1088\u1089\u1086\u1074\u44\u32 \u1076\u1080\u1089\u1094\u1080\u1087\u1083\u1080\u1085\u32 \u40\u1084\u1086\u1076\u1091\u1083\u1077\u1081\u41\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1073\u1098\u1077\u1084\u32 \u1076\u1086\u1084\u1072\u1096\u1085\u1080\u1093\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u40\u1087\u1086\u32 \u1074\u1089\u1077\u1084\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1084\u32 \u1087\u1088\u1077\u1076\u1084\u1077\u1090\u1072\u1084\u41\u32 \u1076\u1086\u1083\u1078\u1077\u1085\u32 \u1073\u1099\u1090\u1100\u32 \u1090\u1072\u1082\u1080\u1084\u44\u32 \u1095\u1090\u1086\u1073\u1099\u32 \u1079\u1072\u1090\u1088\u1072\u1090\u1099\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1080\u32 \u1085\u1072\u32 \u1077\u1075\u1086\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1074\u1099\u1096\u1072\u1083\u1080\u32 \u40\u1074\u32 \u1072\u1089\u1090\u1088\u1086\u1085\u1086\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1095\u1072\u1089\u1072\u1093\u41\u58\u32 \u1074\u1086\u32 \u50\u32 \u45\u32 \u51\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 \u45\u32 \u49\u44\u53\u32 \u1095\u1072\u1089\u1072\u44\u32 \u1074\u32 \u52\u32 \u45\u32 \u53\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 \u45\u32 \u50\u32 \u1095\u1072\u1089\u1072\u44\u32 \u1074\u32 \u54\u32 \u45\u32 \u56\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 \u45\u32 \u50\u44\u53\u32 \u1095\u1072\u1089\u1072\u44\u32 \u1074\u32 \u57\u32 \u45\u32 \u49\u49\u32 \u1082\u1083\u1072\u1089\u1089\u1072\u1093\u32 \u45\u32 \u1076\u1086\u32 \u51\u44\u53\u32 \u1095\u1072\u1089\u1072\u46
\b0\i0\par\pard\sa150\qj \u1042\u32 \u1087\u1077\u1088\u1074\u1086\u1084\u32 \u1082\u1083\u1072\u1089\u1089\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1088\u1086\u1074\u1086\u1076\u1080\u1090\u1089\u1103\u32 \u1073\u1077\u1079\u32 \u1073\u1072\u1083\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1086\u1094\u1077\u1085\u1080\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1085\u1072\u1085\u1080\u1081\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1080\u32 \u1076\u1086\u1084\u1072\u1096\u1085\u1080\u1093\u32 \u1079\u1072\u1076\u1072\u1085\u1080\u1081\u32 \u60\u50\u56\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u56\u62\u32 \u1055\u1091\u1085\u1082\u1090\u1099\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=337046#l825"}{\fldrslt\ul \u49\u48\u46\u49\u48}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=337046#l847"}{\fldrslt\ul \u49\u48\u46\u51\u48}}\u32 \u1057\u1072\u1085\u1055\u1080\u1053\u32 \u50\u46\u52\u46\u50\u46\u50\u56\u50\u49\u45\u49\u48\u32 \u34\u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1088\u1077\u1078\u1076\u1077\u1085\u1080\u1103\u1093\u34\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u48\u32 \u1075\u46\u32 N\u32 \u49\u56\u57\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u51\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u49\u49\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u49\u57\u57\u57\u51\u41\u44\u32 \u1089\u32 \u1080\u1079\u1084\u1077\u1085\u1077\u1085\u1080\u1103\u1084\u1080\u44\u32 \u1074\u1085\u1077\u1089\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1103\u1084\u1080\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u50\u57\u32 \u1080\u1102\u1085\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u46\u32 N\u32 \u56\u53\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u49\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u50\u50\u54\u51\u55\u41\u44\u32 \u1086\u1090\u32 \u50\u53\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u51\u32 \u1075\u46\u32 N\u32 \u55\u50\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u50\u55\u32 \u1084\u1072\u1088\u1090\u1072\u32 \u50\u48\u49\u52\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u51\u49\u55\u53\u49\u41\u44\u32 \u1086\u1090\u32 \u50\u52\u32 \u1085\u1086\u1103\u1073\u1088\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u32 N\u32 \u56\u49\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u56\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u52\u48\u49\u53\u52\u41\u44\u32 \u1086\u1090\u32 \u50\u50\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u46\u32 N\u32 \u56\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u50\u56\u32 \u1084\u1072\u1103\u32 \u50\u48\u49\u57\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u53\u52\u55\u54\u52\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u50\u54\u46\u32 \u1054\u1089\u1074\u1086\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1079\u1072\u1074\u1077\u1088\u1096\u1072\u1077\u1090\u1089\u1103\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1077\u1081\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1072\u1103\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1086\u1073\u1103\u1079\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u60\u50\u57\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u50\u57\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l758"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1051\u1080\u1094\u1072\u44\u32 \u1086\u1089\u1074\u1072\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1091\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1089\u1072\u1084\u1086\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1073\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1074\u1096\u1080\u1077\u1089\u1103\u32 \u1087\u1086\u32 \u1085\u1077\u32 \u1080\u1084\u1077\u1102\u1097\u1077\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1086\u1081\u1090\u1080\u32 \u1101\u1082\u1089\u1090\u1077\u1088\u1085\u1086\u1084\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1091\u1102\u32 \u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1091\u1102\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1072\u1082\u1082\u1088\u1077\u1076\u1080\u1090\u1072\u1094\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1073\u1077\u1089\u1087\u1083\u1072\u1090\u1085\u1086\u46\u32 \u1055\u1088\u1080\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1101\u1082\u1089\u1090\u1077\u1088\u1085\u1099\u32 \u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1090\u1089\u1103\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1080\u1084\u1080\u32 \u1087\u1088\u1072\u1074\u1072\u1084\u1080\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1077\u46
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u44\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1077\u32 \u1074\u32 \u1087\u1086\u1083\u1085\u1086\u1084\u32 \u1086\u1073\u1098\u1077\u1084\u1077\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1091\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1076\u1072\u44\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1081\u32 \u1082\u1083\u1072\u1089\u1089\u46
\b0\i0\par\pard\sa150\qj \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1077\u32 \u1087\u1088\u1086\u1084\u1077\u1078\u1091\u1090\u1086\u1095\u1085\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1091\u1074\u1072\u1078\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u1084\u32 \u1080\u1083\u1080\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1077\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u44\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1074\u32 \u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1081\u32 \u1082\u1083\u1072\u1089\u1089\u32 \u1091\u1089\u1083\u1086\u1074\u1085\u1086\u32 \u60\u51\u48\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u48\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l752"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u56}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u56\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u32 \u1074\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1085\u1077\u32 \u1083\u1080\u1082\u1074\u1080\u1076\u1080\u1088\u1086\u1074\u1072\u1074\u1096\u1080\u1077\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1089\u1088\u1086\u1082\u1080\u32 \u1072\u1082\u1072\u1076\u1077\u1084\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1079\u1072\u1076\u1086\u1083\u1078\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1089\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1072\u32 \u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1086\u32 \u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u41\u32 \u1086\u1089\u1090\u1072\u1074\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u44\u32 \u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1103\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1086\u45\u1084\u1077\u1076\u1080\u1082\u1086\u45\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u1083\u1080\u1073\u1086\u32 \u1085\u1072\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1091\u1095\u1077\u1073\u1085\u1086\u1084\u1091\u32 \u1087\u1083\u1072\u1085\u1091\u46
\b0\i0\par\pard\sa150\qj \u1051\u1080\u1094\u1072\u1084\u44\u32 \u1091\u1089\u1087\u1077\u1096\u1085\u1086\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1091\u1102\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1102\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1090\u32 \u1086\u1073\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1084\u32 \u1086\u1073\u1097\u1077\u1084\u32 \u1080\u1083\u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1084\u32 \u1086\u1073\u1097\u1077\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u44\u32 \u1087\u1086\u1076\u1090\u1074\u1077\u1088\u1078\u1076\u1072\u1102\u1097\u1080\u1081\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u60\u51\u49\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u49\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l787"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u52}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u48\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1051\u1080\u1094\u1072\u1084\u44\u32 \u1091\u1089\u1087\u1077\u1096\u1085\u1086\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1091\u1102\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1102\u44\u32 \u1074\u1099\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1099\u32 \u1086\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u44\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1099\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1093\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1102\u1090\u1089\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1084\u1080\u32 \u60\u51\u50\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7432"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u48\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1051\u1080\u1094\u1072\u1084\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1084\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1084\u32 \u1085\u1072\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1083\u1080\u1094\u1072\u1084\u44\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1084\u32 \u1095\u1072\u1089\u1090\u1100\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1080\u32 \u1089\u1088\u1077\u1076\u1085\u1077\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u40\u1080\u1083\u1080\u41\u32 \u1086\u1090\u1095\u1080\u1089\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1080\u1079\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1074\u1099\u1076\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1087\u1088\u1072\u1074\u1082\u1072\u32 \u1086\u1073\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1094\u1091\u44\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u32 \u1091\u1089\u1090\u1072\u1085\u1072\u1074\u1083\u1080\u1074\u1072\u1077\u1084\u1086\u1084\u1091\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u60\u51\u51\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u51\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l804"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u49\u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u48\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u44\u32 \u1085\u1077\u32 \u1087\u1088\u1086\u1096\u1077\u1076\u1096\u1080\u1077\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1077\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u44\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1086\u1081\u1090\u1080\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1091\u1102\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1091\u1102\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1102\u32 \u1074\u32 \u1089\u1088\u1086\u1082\u1080\u44\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1084\u1099\u1077\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1086\u1084\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1087\u1086\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1084\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u60\u51\u52\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u52\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l762"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u55}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1054\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1077\u1089\u1103\u44\u32 \u1086\u1089\u1074\u1086\u1080\u1074\u1096\u1080\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1099\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1074\u1096\u1080\u1077\u32 \u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1085\u1077\u1091\u1076\u1086\u1074\u1083\u1077\u1090\u1074\u1086\u1088\u1080\u1090\u1077\u1083\u1100\u1085\u1099\u1077\u32 \u1088\u1077\u1079\u1091\u1083\u1100\u1090\u1072\u1090\u1099\u44\u32 \u1087\u1086\u32 \u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1080\u1102\u32 \u1080\u1093\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u41\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1084\u1085\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1088\u1077\u1082\u1086\u1084\u1077\u1085\u1076\u1072\u1094\u1080\u1081\u32 \u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1086\u45\u1084\u1077\u1076\u1080\u1082\u1086\u45\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1082\u1086\u1084\u1080\u1089\u1089\u1080\u1080\u32 \u40\u1087\u1088\u1080\u32 \u1080\u1093\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1080\u41\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1099\u32 \u1085\u1072\u32 \u1087\u1086\u1074\u1090\u1086\u1088\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1080\u1083\u1080\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1090\u1100\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1086\u1077\u32 \u1086\u1073\u1097\u1077\u1077\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u1089\u1077\u1084\u1077\u1081\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1091\u1102\u1097\u1080\u1084\u32 \u1087\u1088\u1086\u1093\u1086\u1078\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u1090\u1086\u1075\u1086\u1074\u1086\u1081\u32 \u1072\u1090\u1090\u1077\u1089\u1090\u1072\u1094\u1080\u1080\u32 \u1074\u32 \u1087\u1086\u1088\u1103\u1076\u1082\u1077\u32 \u1080\u32 \u1089\u1088\u1086\u1082\u1080\u44\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u1084\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u60\u51\u53\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u53\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l760"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u59\u32 \u50\u48\u49\u57\u44\u32 N\u32 \u51\u48\u44\u32 \u1089\u1090\u46\u32 \u52\u49\u51\u52\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\fs32\b\qc III\u46\u32 \u1054\u1089\u1086\u1073\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1080\u32 \u1076\u1083\u1103\u32 \u1083\u1080\u1094\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103
\b0\par\pard\sa150\fs24\qj \u50\u55\u46\u32 \u1057\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1086\u1073\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1102\u1090\u1089\u1103\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u44\u32 \u1072\u32 \u1076\u1083\u1103\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1074\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1080\u1080\u32 \u1089\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1086\u1081\u32 \u1088\u1077\u1072\u1073\u1080\u1083\u1080\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1072\u32 \u60\u51\u54\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u54\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7820"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u49}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u55\u57\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1086\u1076\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1084\u1080\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u1080\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u1085\u1080\u1084\u1072\u1102\u1090\u1089\u1103\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u44\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1080\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1090\u1072\u1082\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1074\u1082\u1083\u1102\u1095\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1089\u1077\u1073\u1103\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1091\u1095\u1077\u1073\u1085\u1080\u1082\u1086\u1074\u44\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1086\u1073\u1080\u1081\u32 \u1080\u32 \u1076\u1080\u1076\u1072\u1082\u1090\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1086\u1074\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1082\u1086\u1083\u1083\u1077\u1082\u1090\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1072\u32 \u40\u1087\u1086\u1084\u1086\u1097\u1085\u1080\u1082\u1072\u41\u44\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u44\u32 \u1087\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1075\u1088\u1091\u1087\u1087\u1086\u1074\u1099\u1093\u32 \u1080\u32 \u1080\u1085\u1076\u1080\u1074\u1080\u1076\u1091\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1099\u1093\u32 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\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u51\u57\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=257548#l135"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u56\u46\u49}}\u32 \u1057\u1072\u1085\u1055\u1080\u1053\u32 \u50\u46\u52\u46\u50\u46\u51\u50\u56\u54\u45\u49\u53\u32 \u34\u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u34\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u49\u48\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u32 N\u32 \u50\u54\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u52\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u49\u53\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u51\u56\u53\u50\u56\u41\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=9&documentid=257548#l4"}{\fldrslt\ul \u1057\u1072\u1085\u1055\u1080\u1053\u32 \u50\u46\u52\u46\u50\u46\u51\u50\u56\u54\u45\u49\u53}}\u32 \u1089\u32 \u48\u49\u46\u48\u49\u46\u50\u48\u50\u49\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\u1080\u32 \u1074\u1079\u1072\u1084\u1077\u1085\u32 \u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1099\u1084\u1080\u32 \u1055\u1088\u1072\u1074\u1080\u1083\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=379740#l265"}{\fldrslt\ul \u1057\u1055\u32 \u50\u46\u52\u46\u51\u54\u52\u56\u45\u50\u48}}\u46
\b0\i0\par\pard\sa150\qj \u50\u57\u46\u32 \u1042\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1084\u1080\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u58
\b0\i0\par\pard\sa150\qj \u1072\u41\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u58
\b0\i0\par\pard\sa150\qj \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1103\u32 \u1086\u1092\u1080\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1089\u1072\u1081\u1090\u1086\u1074\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1081\u32 \u1074\u32 \u1089\u1077\u1090\u1080\u32 \u1048\u1085\u1090\u1077\u1088\u1085\u1077\u1090\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1086\u1089\u1086\u1073\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u32 \u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1087\u1086\u32 \u1079\u1088\u1077\u1085\u1080\u1102\u32 \u1089\u32 \u1087\u1088\u1080\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u1093\u32 \u1082\u32 \u1084\u1077\u1078\u1076\u1091\u1085\u1072\u1088\u1086\u1076\u1085\u1086\u1084\u1091\u32 \u1089\u1090\u1072\u1085\u1076\u1072\u1088\u1090\u1091\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1077\u1073\u45\u1082\u1086\u1085\u1090\u1077\u1085\u1090\u1072\u32 \u1080\u32 \u1074\u1077\u1073\u45\u1089\u1077\u1088\u1074\u1080\u1089\u1086\u1074\u32 \u40WCAG\u41\u59
\b0\i0\par\pard\sa150\qj \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1077\u32 \u1074\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1085\u1099\u1093\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u1083\u1077\u1087\u1099\u1084\u1080\u32 \u1080\u1083\u1080\u32 \u1089\u1083\u1072\u1073\u1086\u1074\u1080\u1076\u1103\u1097\u1080\u1084\u1080\u44\u32 \u1084\u1077\u1089\u1090\u1072\u1093\u32 \u1080\u32 \u1074\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u32 \u40\u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1080\u1093\u32 \u1086\u1089\u1086\u1073\u1099\u1093\u32 \u1087\u1086\u1090\u1088\u1077\u1073\u1085\u1086\u1089\u1090\u1077\u1081\u41\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1080\u32 \u1083\u1077\u1082\u1094\u1080\u1081\u44\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u40\u1076\u1086\u1083\u1078\u1085\u1072\u32 \u1073\u1099\u1090\u1100\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1072\u32 \u1082\u1088\u1091\u1087\u1085\u1099\u1084\u32 \u40\u1074\u1099\u1089\u1086\u1090\u1072\u32 \u1087\u1088\u1086\u1087\u1080\u1089\u1085\u1099\u1093\u32 \u1073\u1091\u1082\u1074\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u55\u44\u53\u32 \u1089\u1084\u41\u32 \u1088\u1077\u1083\u1100\u1077\u1092\u1085\u1086\u45\u1082\u1086\u1085\u1090\u1088\u1072\u1089\u1090\u1085\u1099\u1084\u32 \u1096\u1088\u1080\u1092\u1090\u1086\u1084\u32 \u40\u1085\u1072\u32 \u1073\u1077\u1083\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1078\u1077\u1083\u1090\u1086\u1084\u32 \u1092\u1086\u1085\u1077\u41\u32 \u1080\u32 \u1087\u1088\u1086\u1076\u1091\u1073\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1072\u32 \u1096\u1088\u1080\u1092\u1090\u1086\u1084\u32 \u1041\u1088\u1072\u1081\u1083\u1103\u41\u59
\b0\i0\par\pard\sa150\qj \u1087\u1088\u1080\u1089\u1091\u1090\u1089\u1090\u1074\u1080\u1077\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1072\u44\u32 \u1086\u1082\u1072\u1079\u1099\u1074\u1072\u1102\u1097\u1077\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1084\u1091\u1089\u1103\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1091\u1102\u32 \u1087\u1086\u1084\u1086\u1097\u1100\u59
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1103\u32 \u1072\u1083\u1100\u1090\u1077\u1088\u1085\u1072\u1090\u1080\u1074\u1085\u1099\u1093\u32 \u1092\u1086\u1088\u1084\u1072\u1090\u1086\u1074\u32 \u1087\u1077\u1095\u1072\u1090\u1085\u1099\u1093\u32 \u1084\u1072\u1090\u1077\u1088\u1080\u1072\u1083\u1086\u1074\u32 \u40\u1082\u1088\u1091\u1087\u1085\u1099\u1081\u32 \u1096\u1088\u1080\u1092\u1090\u41\u32 \u1080\u1083\u1080\u32 \u1072\u1091\u1076\u1080\u1086\u1092\u1072\u1081\u1083\u1086\u1074\u59
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u32 \u1089\u1083\u1077\u1087\u1099\u1084\u32 \u1080\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1091\u1102\u1097\u1077\u1075\u1086\u32 \u1089\u1086\u1073\u1072\u1082\u1091\u45\u1087\u1086\u1074\u1086\u1076\u1099\u1088\u1103\u44\u32 \u1082\u32 \u1079\u1076\u1072\u1085\u1080\u1102\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1088\u1072\u1089\u1087\u1086\u1083\u1072\u1075\u1072\u1102\u1097\u1077\u1084\u1091\u32 \u1084\u1077\u1089\u1090\u1086\u1084\u32 \u1076\u1083\u1103\u32 \u1088\u1072\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1089\u1086\u1073\u1072\u1082\u1080\u45\u1087\u1086\u1074\u1086\u1076\u1099\u1088\u1103\u32 \u1074\u32 \u1095\u1072\u1089\u1099\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1072\u1084\u1086\u1075\u1086\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1077\u1075\u1086\u1089\u1103\u59
\b0\i0\par\pard\sa150\qj \u1073\u41\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1087\u1086\u32 \u1089\u1083\u1091\u1093\u1091\u58
\b0\i0\par\pard\sa150\qj \u1076\u1091\u1073\u1083\u1080\u1088\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1079\u1074\u1091\u1082\u1086\u1074\u1086\u1081\u32 \u1089\u1087\u1088\u1072\u1074\u1086\u1095\u1085\u1086\u1081\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1086\u32 \u1088\u1072\u1089\u1087\u1080\u1089\u1072\u1085\u1080\u1080\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1093\u32 \u1079\u1072\u1085\u1103\u1090\u1080\u1081\u32 \u1074\u1080\u1079\u1091\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u40\u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1082\u1072\u32 \u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1086\u1074\u32 \u1089\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1090\u1088\u1072\u1085\u1089\u1083\u1103\u1094\u1080\u1080\u32 \u1089\u1091\u1073\u1090\u1080\u1090\u1088\u1086\u1074\u32 \u40\u1084\u1086\u1085\u1080\u1090\u1086\u1088\u1099\u44\u32 \u1080\u1093\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1099\u32 \u1080\u32 \u1082\u1086\u1083\u1080\u1095\u1077\u1089\u1090\u1074\u1086\u32 \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1086\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1090\u1100\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1086\u1074\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u41\u59
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1080\u1084\u1080\u32 \u1079\u1074\u1091\u1082\u1086\u1074\u1099\u1084\u1080\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u1084\u1080\u32 \u1074\u1086\u1089\u1087\u1088\u1086\u1080\u1079\u1074\u1077\u1076\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u59
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u32 \u1089\u32 \u1080\u1089\u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1088\u1091\u1089\u1089\u1082\u1086\u1075\u1086\u32 \u1078\u1077\u1089\u1090\u1086\u1074\u1086\u1075\u1086\u32 \u1103\u1079\u1099\u1082\u1072\u32 \u40\u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u44\u32 \u1090\u1080\u1092\u1083\u1086\u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1088\u1077\u1074\u1086\u1076\u1072\u41\u59
\b0\i0\par\pard\sa150\qj \u1074\u41\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1086\u1087\u1086\u1088\u1085\u1086\u45\u1076\u1074\u1080\u1075\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1072\u1087\u1087\u1072\u1088\u1072\u1090\u1072\u58
\b0\i0\par\pard\sa150\qj \u1086\u1073\u1077\u1089\u1087\u1077\u1095\u1077\u1085\u1080\u1077\u32 \u1073\u1077\u1089\u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1076\u1086\u1089\u1090\u1091\u1087\u1072\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1091\u1095\u1077\u1073\u1085\u1099\u1077\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u44\u32 \u1089\u1090\u1086\u1083\u1086\u1074\u1099\u1077\u44\u32 \u1090\u1091\u1072\u1083\u1077\u1090\u1085\u1099\u1077\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1080\u1093\u32 \u1087\u1088\u1077\u1073\u1099\u1074\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u1093\u32 \u40\u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1087\u1072\u1085\u1076\u1091\u1089\u1086\u1074\u44\u32 \u1087\u1086\u1088\u1091\u1095\u1085\u1077\u1081\u44\u32 \u1088\u1072\u1089\u1096\u1080\u1088\u1077\u1085\u1085\u1099\u1093\u32 \u1076\u1074\u1077\u1088\u1085\u1099\u1093\u32 \u1087\u1088\u1086\u1077\u1084\u1086\u1074\u44\u32 \u1083\u1080\u1092\u1090\u1086\u1074\u44\u32 \u1083\u1086\u1082\u1072\u1083\u1100\u1085\u1086\u1077\u32 \u1087\u1086\u1085\u1080\u1078\u1077\u1085\u1080\u1077\u32 \u1089\u1090\u1086\u1077\u1082\u45\u1073\u1072\u1088\u1100\u1077\u1088\u1086\u1074\u32 \u1076\u1086\u32 \u1074\u1099\u1089\u1086\u1090\u1099\u32 \u1085\u1077\u32 \u1073\u1086\u1083\u1077\u1077\u32 \u48\u44\u56\u32 \u1084\u59\u32 \u1085\u1072\u1083\u1080\u1095\u1080\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1082\u1088\u1077\u1089\u1077\u1083\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1093\u32 \u1087\u1088\u1080\u1089\u1087\u1086\u1089\u1086\u1073\u1083\u1077\u1085\u1080\u1081\u41\u46
\b0\i0\par\pard\sa150\qj \u51\u48\u46\u32 \u1044\u1083\u1103\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1073\u1077\u1079\u32 \u1076\u1080\u1089\u1082\u1088\u1080\u1084\u1080\u1085\u1072\u1094\u1080\u1080\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u1072\u1084\u1080\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u58
\b0\i0\par\pard\sa150\qj \u1085\u1077\u1086\u1073\u1093\u1086\u1076\u1080\u1084\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1083\u1103\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1080\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1081\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1080\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1072\u1076\u1072\u1087\u1090\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1082\u1072\u1079\u1072\u1085\u1080\u1103\u32 \u1088\u1072\u1085\u1085\u1077\u1081\u32 \u1082\u1086\u1088\u1088\u1077\u1082\u1094\u1080\u1086\u1085\u1085\u1086\u1081\u32 \u1087\u1086\u1084\u1086\u1097\u1080\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1077\u32 \u1089\u1087\u1077\u1094\u1080\u1072\u1083\u1100\u1085\u1099\u1093\u32 \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1085\u1072\u1080\u1073\u1086\u1083\u1077\u1077\u32 \u1087\u1086\u1076\u1093\u1086\u1076\u1103\u1097\u1080\u1093\u32 \u1076\u1083\u1103\u32 \u1101\u1090\u1080\u1093\u32 \u1083\u1080\u1094\u32 \u1103\u1079\u1099\u1082\u1086\u1074\u44\u32 \u1084\u1077\u1090\u1086\u1076\u1086\u1074\u32 \u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1086\u1074\u32 \u1086\u1073\u1097\u1077\u1085\u1080\u1103\u59
\b0\i0\par\pard\sa150\qj \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u44\u32 \u1074\u32 \u1084\u1072\u1082\u1089\u1080\u1084\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1080\u32 \u1089\u1087\u1086\u1089\u1086\u1073\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1080\u1102\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1091\u1088\u1086\u1074\u1085\u1103\u32 \u1080\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1085\u1072\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1089\u1086\u1094\u1080\u1072\u1083\u1100\u1085\u1086\u1084\u1091\u32 \u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1102\u32 \u1101\u1090\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1095\u1080\u1089\u1083\u1077\u32 \u1087\u1086\u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1086\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u1085\u1082\u1083\u1102\u1079\u1080\u1074\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1083\u1080\u1094\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u60\u52\u48\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u52\u48\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l82"}{\fldrslt\ul \u1055\u1091\u1085\u1082\u1090\u32 \u49}}\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u53\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u53\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=9&documentid=257548#l176"}{\fldrslt\ul \u1055\u1088\u1080\u1083\u1086\u1078\u1077\u1085\u1080\u1077\u32 N\u32 \u49}}\u32 \u1057\u1072\u1085\u1055\u1080\u1053\u32 \u50\u46\u52\u46\u50\u46\u51\u50\u56\u54\u45\u49\u53\u32 \u34\u1057\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u45\u1101\u1087\u1080\u1076\u1077\u1084\u1080\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1080\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1082\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u1084\u32 \u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1080\u32 \u1074\u1086\u1089\u1087\u1080\u1090\u1072\u1085\u1080\u1103\u32 \u1074\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1089\u1085\u1086\u1074\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u34\u44\u32 \u1091\u1090\u1074\u1077\u1088\u1078\u1076\u1077\u1085\u1085\u1099\u1093\u32 \u1087\u1086\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1043\u1083\u1072\u1074\u1085\u1086\u1075\u1086\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1072\u1085\u1080\u1090\u1072\u1088\u1085\u1086\u1075\u1086\u32 \u1074\u1088\u1072\u1095\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u1086\u1090\u32 \u49\u48\u32 \u1080\u1102\u1083\u1103\u32 \u50\u48\u49\u53\u32 \u1075\u46\u32 N\u32 \u50\u54\u32 \u40\u1079\u1072\u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1080\u1088\u1086\u1074\u1072\u1085\u1086\u32 \u1052\u1080\u1085\u1080\u1089\u1090\u1077\u1088\u1089\u1090\u1074\u1086\u1084\u32 \u1102\u1089\u1090\u1080\u1094\u1080\u1080\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u49\u52\u32 \u1072\u1074\u1075\u1091\u1089\u1090\u1072\u32 \u50\u48\u49\u53\u32 \u1075\u46\u44\u32 \u1088\u1077\u1075\u1080\u1089\u1090\u1088\u1072\u1094\u1080\u1086\u1085\u1085\u1099\u1081\u32 N\u32 \u51\u56\u53\u50\u56\u41\u46
\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u51\u49\u46\u32 \u1042\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1089\u1083\u1072\u1073\u1086\u1089\u1083\u1099\u1096\u1072\u1097\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u40\u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1091\u1102\u32 \u1087\u1086\u1090\u1077\u1088\u1102\u32 \u1089\u1083\u1091\u1093\u1072\u32 \u1080\u32 \u1088\u1072\u1079\u1083\u1080\u1095\u1085\u1091\u1102\u32 \u1089\u1090\u1077\u1087\u1077\u1085\u1100\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1103\u32 \u1088\u1077\u1095\u1080\u41\u32 \u1080\u32 \u1087\u1086\u1079\u1076\u1085\u1086\u1086\u1075\u1083\u1086\u1093\u1096\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u40\u1086\u1075\u1083\u1086\u1093\u1096\u1080\u1093\u32 \u1074\u32 \u1076\u1086\u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1084\u32 \u1080\u1083\u1080\u32 \u1096\u1082\u1086\u1083\u1100\u1085\u1086\u1084\u32 \u1074\u1086\u1079\u1088\u1072\u1089\u1090\u1077\u44\u32 \u1085\u1086\u32 \u1089\u1086\u1093\u1088\u1072\u1085\u1080\u1074\u1096\u1080\u1093\u32 \u1089\u1072\u1084\u1086\u1089\u1090\u1086\u1103\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1088\u1077\u1095\u1100\u41\u44\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1074\u1072\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u58
\b0\i0\par\pard\sa150\qj \u49\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u45\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1083\u1077\u1075\u1082\u1080\u1084\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u1084\u32 \u1088\u1077\u1095\u1080\u44\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1093\u1072\u59
\b0\i0\par\pard\sa150\qj \u50\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1077\u32 \u45\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1075\u1083\u1091\u1073\u1086\u1082\u1080\u1084\u32 \u1085\u1077\u1076\u1086\u1088\u1072\u1079\u1074\u1080\u1090\u1080\u1077\u1084\u32 \u1088\u1077\u1095\u1080\u44\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1099\u1084\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1089\u1083\u1091\u1093\u1072\u46
\b0\i0\par\pard\sa150\qj \u51\u50\u46\u32 \u1042\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1089\u1086\u1074\u1084\u1077\u1089\u1090\u1085\u1086\u1077\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1089\u1083\u1077\u1087\u1099\u1093\u32 \u1080\u32 \u1089\u1083\u1072\u1073\u1086\u1074\u1080\u1076\u1103\u1097\u1080\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1087\u1086\u1085\u1080\u1078\u1077\u1085\u1085\u1099\u1084\u32 \u1079\u1088\u1077\u1085\u1080\u1077\u1084\u44\u32 \u1089\u1090\u1088\u1072\u1076\u1072\u1102\u1097\u1080\u1093\u32 \u1072\u1084\u1073\u1083\u1080\u1086\u1087\u1080\u1077\u1081\u32 \u1080\u32 \u1082\u1086\u1089\u1086\u1075\u1083\u1072\u1079\u1080\u1077\u1084\u32 \u1080\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1086\u1092\u1090\u1072\u1083\u1100\u1084\u1086\u1083\u1086\u1075\u1080\u1095\u1077\u1089\u1082\u1086\u1084\u32 \u1089\u1086\u1087\u1088\u1086\u1074\u1086\u1078\u1076\u1077\u1085\u1080\u1080\u46
\b0\i0\par\pard\sa150\qj \u1054\u1089\u1085\u1086\u1074\u1086\u1081\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1089\u1083\u1077\u1087\u1099\u1093\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1103\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1080\u1089\u1090\u1077\u1084\u1072\u32 \u1041\u1088\u1072\u1081\u1083\u1103\u46
\b0\i0\par\pard\sa150\qj \u51\u51\u46\u32 \u1042\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1080\u1093\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1080\u1084\u1077\u1102\u1097\u1080\u1093\u32 \u1090\u1103\u1078\u1077\u1083\u1099\u1077\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1103\u32 \u1088\u1077\u1095\u1080\u44\u32 \u1089\u1086\u1079\u1076\u1072\u1102\u1090\u1089\u1103\u32 \u1076\u1074\u1072\u32 \u1086\u1090\u1076\u1077\u1083\u1077\u1085\u1080\u1103\u58
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\b0\i0\par\pard\sa150\qj \u51\u53\u46\u32 \u1042\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1102\u1097\u1077\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1091\u1102\u32 \u1076\u1077\u1103\u1090\u1077\u1083\u1100\u1085\u1086\u1089\u1090\u1100\u32 \u1087\u1086\u32 \u1072\u1076\u1072\u1087\u1090\u1080\u1088\u1086\u1074\u1072\u1085\u1085\u1099\u1084\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u44\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u58
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\b0\i0\par\pard\sa150\qj \u1091\u1095\u1080\u1090\u1077\u1083\u1103\u45\u1076\u1077\u1092\u1077\u1082\u1090\u1086\u1083\u1086\u1075\u1072\u32 \u40\u1089\u1091\u1088\u1076\u1086\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1072\u44\u32 \u1090\u1080\u1092\u1083\u1086\u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1072\u41\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1093\u32 \u54\u32 \u45\u32 \u49\u50\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u59
\b0\i0\par\pard\sa150\qj \u1091\u1095\u1080\u1090\u1077\u1083\u1103\u45\u1083\u1086\u1075\u1086\u1087\u1077\u1076\u1072\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1093\u32 \u54\u32 \u45\u32 \u49\u50\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u59
\b0\i0\par\pard\sa150\qj \u1087\u1077\u1076\u1072\u1075\u1086\u1075\u1072\u45\u1087\u1089\u1080\u1093\u1086\u1083\u1086\u1075\u1072\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1093\u32 \u50\u48\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u59
\b0\i0\par\pard\sa150\qj \u1090\u1100\u1102\u1090\u1086\u1088\u1072\u44\u32 \u1072\u1089\u1089\u1080\u1089\u1090\u1077\u1085\u1090\u1072\u32 \u40\u1087\u1086\u1084\u1086\u1097\u1085\u1080\u1082\u1072\u41\u32 \u1085\u1072\u32 \u1082\u1072\u1078\u1076\u1099\u1093\u32 \u49\u32 \u45\u32 \u54\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1089\u32 \u1086\u1075\u1088\u1072\u1085\u1080\u1095\u1077\u1085\u1085\u1099\u1084\u1080\u32 \u1074\u1086\u1079\u1084\u1086\u1078\u1085\u1086\u1089\u1090\u1103\u1084\u1080\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u46
\b0\i0\par\pard\sa150\qj \u51\u57\u46\u32 \u1044\u1083\u1103\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080\u44\u32 \u1076\u1077\u1090\u1077\u1081\u45\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1086\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1102\u32 \u1079\u1076\u1086\u1088\u1086\u1074\u1100\u1103\u32 \u1085\u1077\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1086\u1089\u1077\u1097\u1072\u1090\u1100\u32 \u1054\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u44\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1103\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1073\u1088\u1072\u1097\u1077\u1085\u1080\u1103\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u41\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1077\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u60\u52\u49\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
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\b0\i0\par\pard\sa150\sa0\par\pard\sa150
\qj \u1055\u1086\u1088\u1103\u1076\u1086\u1082\u32 \u1088\u1077\u1075\u1083\u1072\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1086\u1092\u1086\u1088\u1084\u1083\u1077\u1085\u1080\u1103\u32 \u1086\u1090\u1085\u1086\u1096\u1077\u1085\u1080\u1081\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1080\u32 \u1084\u1091\u1085\u1080\u1094\u1080\u1087\u1072\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1086\u1081\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1080\u32 \u1088\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1081\u32 \u40\u1079\u1072\u1082\u1086\u1085\u1085\u1099\u1093\u32 \u1087\u1088\u1077\u1076\u1089\u1090\u1072\u1074\u1080\u1090\u1077\u1083\u1077\u1081\u41\u32 \u1086\u1073\u1091\u1095\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u44\u32 \u1085\u1091\u1078\u1076\u1072\u1102\u1097\u1080\u1093\u1089\u1103\u32 \u1074\u32 \u1076\u1083\u1080\u1090\u1077\u1083\u1100\u1085\u1086\u1084\u32 \u1083\u1077\u1095\u1077\u1085\u1080\u1080\u44\u32 \u1072\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1076\u1077\u1090\u1077\u1081\u45\u1080\u1085\u1074\u1072\u1083\u1080\u1076\u1086\u1074\u32 \u1074\u32 \u1095\u1072\u1089\u1090\u1080\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1080\u32 \u1086\u1073\u1091\u1095\u1077\u1085\u1080\u1103\u32 \u1087\u1086\u32 \u1086\u1073\u1097\u1077\u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1090\u1077\u1083\u1100\u1085\u1099\u1084\u32 \u1087\u1088\u1086\u1075\u1088\u1072\u1084\u1084\u1072\u1084\u32 \u1085\u1072\u32 \u1076\u1086\u1084\u1091\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1084\u1077\u1076\u1080\u1094\u1080\u1085\u1089\u1082\u1080\u1093\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1103\u1093\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1085\u1086\u1088\u1084\u1072\u1090\u1080\u1074\u1085\u1099\u1084\u32 \u1087\u1088\u1072\u1074\u1086\u1074\u1099\u1084\u32 \u1072\u1082\u1090\u1086\u1084\u32 \u1091\u1087\u1086\u1083\u1085\u1086\u1084\u1086\u1095\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1086\u1088\u1075\u1072\u1085\u1072\u32 \u1075\u1086\u1089\u1091\u1076\u1072\u1088\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1081\u32 \u1074\u1083\u1072\u1089\u1090\u1080\u32 \u1089\u1091\u1073\u1098\u1077\u1082\u1090\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u32 \u60\u52\u50\u62\u46
\b0\i0\par\pard\sa150\qj --------------------
\par \u60\u52\u50\u62\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=377967#l7393"}{\fldrslt\ul \u1063\u1072\u1089\u1090\u1100\u32 \u54}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u49\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 \u1086\u1090\u32 \u50\u57\u32 \u1076\u1077\u1082\u1072\u1073\u1088\u1103\u32 \u50\u48\u49\u50\u32 \u1075\u46\u32 N\u32 \u50\u55\u51\u45\u1060\u1047\u32 \u34\u1054\u1073\u32 \u1086\u1073\u1088\u1072\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1074\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u34\u32 \u40\u1057\u1086\u1073\u1088\u1072\u1085\u1080\u1077\u32 \u1079\u1072\u1082\u1086\u1085\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u32 \u1056\u1086\u1089\u1089\u1080\u1081\u1089\u1082\u1086\u1081\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1094\u1080\u1080\u44\u32 \u50\u48\u49\u50\u44\u32 N\u32 \u53\u51\u44\u32 \u1089\u1090\u46\u32 \u55\u53\u57\u56\u41\u46
\b0\i0\par\pard\sa150}