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\u1094\u1077\u1085\u1099\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u46 \b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1050\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1086\u32 \u1087\u1088\u1086\u1076\u1072\u1078\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072\u32 \u1074\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u32 \u1089\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1077\u1084\u32 \u1086\u32 \u1088\u1072\u1089\u1089\u1088\u1086\u1095\u1082\u1077\u32 \u1087\u1083\u1072\u1090\u1077\u1078\u1072\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l143"}{\fldrslt\ul \u50}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l145"}{\fldrslt\ul \u52}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l148"}{\fldrslt\ul \u53}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u52\u56\u56\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u52\u57\u48\u46\u32 \u1057\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1090\u1086\u1074\u1072\u1088\u1072 \b0\par\pard\sa150\fs24\qj \u1044\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u32 \u1082\u1091\u1087\u1083\u1080\u45\u1087\u1088\u1086\u1076\u1072\u1078\u1080\u32 \u1084\u1086\u1078\u1077\u1090\u32 \u1073\u1099\u1090\u1100\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1072\u32 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\u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1077\u1084\u32 \u1076\u1083\u1103\u32 \u1086\u1089\u1074\u1086\u1073\u1086\u1078\u1076\u1077\u1085\u1080\u1103\u32 \u1087\u1088\u1086\u1076\u1072\u1074\u1094\u1072\u32 \u1086\u1090\u32 \u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1079\u1072\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1077\u32 \u1080\u1089\u1087\u1086\u1083\u1085\u1077\u1085\u1080\u1077\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u53\u55\u46\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1095\u1080\u32 \u1085\u1077\u1076\u1074\u1080\u1078\u1080\u1084\u1086\u1089\u1090\u1080\u32 \u1085\u1077\u1085\u1072\u1076\u1083\u1077\u1078\u1072\u1097\u1077\u1075\u1086\u32 \u1082\u1072\u1095\u1077\u1089\u1090\u1074\u1072 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\u1089\u1086\u1073\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u44\u32 \u1072\u32 \u1087\u1083\u1072\u1090\u1077\u1083\u1100\u1097\u1080\u1082\u32 \u1088\u1077\u1085\u1090\u1099\u32 \u1086\u1073\u1103\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1074\u32 \u1086\u1073\u1084\u1077\u1085\u32 \u1085\u1072\u32 \u1087\u1086\u1083\u1091\u1095\u1077\u1085\u1085\u1086\u1077\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u32 \u1087\u1077\u1088\u1080\u1086\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u32 \u1074\u1099\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1077\u1083\u1102\u32 \u1088\u1077\u1085\u1090\u1091\u32 \u1074\u32 \u1074\u1080\u1076\u1077\u32 \u1086\u1087\u1088\u1077\u1076\u1077\u1083\u1077\u1085\u1085\u1086\u1081\u32 \u1076\u1077\u1085\u1077\u1078\u1085\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u32 \u1083\u1080\u1073\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u32 \u1085\u1072\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u1076\u1077\u1088\u1078\u1072\u1085\u1080\u1077\u32 \u1074\u32 \u1080\u1085\u1086\u1081\u32 \u1092\u1086\u1088\u1084\u1077\u46 \b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1088\u1077\u1085\u1090\u1099\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1077\u1090\u1089\u1103\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1074\u1099\u1087\u1083\u1072\u1095\u1080\u1074\u1072\u1090\u1100\u32 \u1088\u1077\u1085\u1090\u1091\u32 \u1073\u1077\u1089\u1089\u1088\u1086\u1095\u1085\u1086\u32 \u40\u1087\u1086\u1089\u1090\u1086\u1103\u1085\u1085\u1072\u1103\u32 \u1088\u1077\u1085\u1090\u1072\u41\u32 \u1080\u1083\u1080\u32 \u1085\u1072\u32 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\u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u1084\u44\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1072\u1077\u1084\u1099\u1084\u32 \u1087\u1086\u1089\u1083\u1077\u32 \u48\u49\u46\u48\u51\u46\u50\u48\u49\u51\u32 \u40{\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=210764#l41"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u32 \u56}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \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 \u51\u48\u46\u49\u50\u46\u50\u48\u49\u50\u32 N\u32 \u51\u48\u50\u45\u1060\u1047\u41\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u53\u56\u53\u46\u32 \u1054\u1090\u1095\u1091\u1078\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1087\u1086\u1076\u32 \u1074\u1099\u1087\u1083\u1072\u1090\u1091\u32 \u1088\u1077\u1085\u1090\u1099 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\u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1083\u1080\u1073\u1086\u32 \u1074\u1099\u1076\u1072\u1090\u1100\u32 \u1077\u1084\u1091\u32 \u1087\u1080\u1089\u1100\u1084\u1077\u1085\u1085\u1099\u1077\u32 \u1080\u1085\u1089\u1090\u1088\u1091\u1082\u1094\u1080\u1080\u32 \u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1101\u1090\u1080\u1084\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u1084\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u50\u57\u46\u32 \u1059\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1089\u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1072\u1088\u1077\u1085\u1076\u1091\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072 \b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1080\u32 \u1086\u1073\u1085\u1072\u1088\u1091\u1078\u1077\u1085\u1080\u1080\u32 \u1072\u1088\u1077\u1085\u1076\u1072\u1090\u1086\u1088\u1086\u1084\u32 \u1085\u1077\u1076\u1086\u1089\u1090\u1072\u1090\u1082\u1086\u1074\u32 \u1089\u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1074\u32 \u1072\u1088\u1077\u1085\u1076\u1091\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1072\u44\u32 \u1087\u1086\u1083\u1085\u1086\u1089\u1090\u1100\u1102\u32 \u1080\u1083\u1080\u32 \u1095\u1072\u1089\u1090\u1080\u1095\u1085\u1086\u32 \u1087\u1088\u1077\u1087\u1103\u1090\u1089\u1090\u1074\u1091\u1102\u1097\u1080\u1093\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1102\u32 \u1080\u1084\u44\u32 \u1072\u1088\u1077\u1085\u1076\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u32 \u1074\u32 \u1076\u1077\u1089\u1103\u1090\u1080\u1076\u1085\u1077\u1074\u1085\u1099\u1081\u32 \u1089\u1088\u1086\u1082\u32 \u1089\u1086\u32 \u1076\u1085\u1103\u32 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\u1080\u32 \u1086\u1073\u1097\u1077\u1089\u1090\u1074\u1072\u32 \u1080\u1083\u1080\u32 \u1087\u1072\u1077\u1074\u1086\u1075\u1086\u32 \u1074\u1079\u1085\u1086\u1089\u1072\u32 \u1074\u32 \u1087\u1088\u1086\u1080\u1079\u1074\u1086\u1076\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1082\u1086\u1086\u1087\u1077\u1088\u1072\u1090\u1080\u1074\u1099\u32 \u1085\u1077\u32 \u1076\u1086\u1087\u1091\u1089\u1082\u1072\u1102\u1090\u1089\u1103\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u167\u32 \u51\u46\u32 \u1040\u1088\u1077\u1085\u1076\u1072\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1099\u1093\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074 \b0\par\pard\sa150\fs24\sa0\par\pard\sa150 \fs32\b\qc \u49\u46\u32 \u1040\u1088\u1077\u1085\u1076\u1072\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1089\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1091\u1089\u1083\u1091\u1075\u32 \u1087\u1086\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1101\u1082\u1089\u1087\u1083\u1091\u1072\u1090\u1072\u1094\u1080\u1080 \b0\par\pard\sa150\fs24\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u51\u50\u46\u32 \u1044\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1072\u1088\u1077\u1085\u1076\u1099\u32 \u1090\u1088\u1072\u1085\u1089\u1087\u1086\u1088\u1090\u1085\u1086\u1075\u1086\u32 \u1089\u1088\u1077\u1076\u1089\u1090\u1074\u1072\u32 \u1089\u32 \u1101\u1082\u1080\u1087\u1072\u1078\u1077\u1084 \b0\par\pard\sa150\fs24\qj \u1055\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1072\u1088\u1077\u1085\u1076\u1099\u32 \u40\u1092\u1088\u1072\u1093\u1090\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1085\u1072\u32 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"https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l2131"}{\fldrslt\ul \u1075\u1083\u1072\u1074\u1086\u1081\u32 \u53\u57}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u46\u32 \u1054\u1085\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1088\u1077\u1076\u1098\u1103\u1074\u1080\u1090\u1100\u32 \u1082\u32 \u1072\u1088\u1077\u1085\u1076\u1072\u1090\u1086\u1088\u1091\u32 \u1088\u1077\u1075\u1088\u1077\u1089\u1089\u1085\u1086\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1086\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1089\u1091\u1084\u1084\u44\u32 \u1074\u1099\u1087\u1083\u1072\u1095\u1077\u1085\u1085\u1099\u1093\u32 \u1090\u1088\u1077\u1090\u1100\u1080\u1084\u32 \u1083\u1080\u1094\u1072\u1084\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1076\u1086\u1082\u1072\u1078\u1077\u1090\u44\u32 \u1095\u1090\u1086\u32 \u1074\u1088\u1077\u1076\u32 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\u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1095\u1077\u1090\u1074\u1077\u1088\u1090\u1099\u1084\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u50\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u56\u56\u46\u32 \u1055\u1086\u1089\u1083\u1077\u1076\u1089\u1090\u1074\u1080\u1103\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103 \b0\par\pard\sa150\fs24\qj \u1042\u32 \u1089\u1083\u1091\u1095\u1072\u1077\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1085\u1072\u1081\u1084\u1072\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u1085\u1080\u1084\u1072\u1090\u1077\u1083\u1100\u32 \u1080\u32 \u1076\u1088\u1091\u1075\u1080\u1077\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u1077\u44\u32 \u1087\u1088\u1086\u1078\u1080\u1074\u1072\u1102\u1097\u1080\u1077\u32 \u1074\u32 \u1078\u1080\u1083\u1086\u1084\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1080\u32 \u1082\u32 \u1084\u1086\u1084\u1077\u1085\u1090\u1091\u32 \u1088\u1072\u1089\u1090\u1086\u1088\u1078\u1077\u1085\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u44\u32 \u1087\u1086\u1076\u1083\u1077\u1078\u1072\u1090\u32 \u1074\u1099\u1089\u1077\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1079\u32 \u1078\u1080\u1083\u1086\u1075\u1086\u32 \u1087\u1086\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1085\u1072\u32 \u1086\u1089\u1085\u1086\u1074\u1072\u1085\u1080\u1080\u32 \u1088\u1077\u1096\u1077\u1085\u1080\u1103\u32 \u1089\u1091\u1076\u1072\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u51\u54\u46\u32 \u1041\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1077\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077 \b0\par\pard\sa150\fs24\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u56\u57\u46\u32 \u1044\u1086\u1075\u1086\u1074\u1086\u1088\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103 \b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1086\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u40\u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1089\u1089\u1091\u1076\u1099\u41\u32 \u1086\u1076\u1085\u1072\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1072\u32 \u40\u1089\u1089\u1091\u1076\u1086\u1076\u1072\u1090\u1077\u1083\u1100\u41\u32 \u1086\u1073\u1103\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1090\u1100\u32 \u1080\u1083\u1080\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1077\u1090\u32 \u1074\u1077\u1097\u1100\u32 \u1074\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1077\u32 \u1074\u1088\u1077\u1084\u1077\u1085\u1085\u1086\u1077\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1076\u1088\u1091\u1075\u1086\u1081\u32 \u1089\u1090\u1086\u1088\u1086\u1085\u1077\u32 \u40\u1089\u1089\u1091\u1076\u1086\u1087\u1086\u1083\u1091\u1095\u1072\u1090\u1077\u1083\u1102\u41\u44\u32 \u1072\u32 \u1087\u1086\u1089\u1083\u1077\u1076\u1085\u1103\u1103\u32 \u1086\u1073\u1103\u1079\u1091\u1077\u1090\u1089\u1103\u32 \u1074\u1077\u1088\u1085\u1091\u1090\u1100\u32 \u1090\u1091\u32 \u1078\u1077\u32 \u1074\u1077\u1097\u1100\u32 \u1074\u32 \u1090\u1086\u1084\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u44\u32 \u1074\u32 \u1082\u1072\u1082\u1086\u1084\u32 \u1086\u1085\u1072\u32 \u1077\u1077\u32 \u1087\u1086\u1083\u1091\u1095\u1080\u1083\u1072\u44\u32 \u1089\u32 \u1091\u1095\u1077\u1090\u1086\u1084\u32 \u1085\u1086\u1088\u1084\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1080\u1079\u1085\u1086\u1089\u1072\u32 \u1080\u1083\u1080\u32 \u1074\u32 \u1089\u1086\u1089\u1090\u1086\u1103\u1085\u1080\u1080\u44\u32 \u1086\u1073\u1091\u1089\u1083\u1086\u1074\u1083\u1077\u1085\u1085\u1086\u1084\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1086\u1084\u46 \b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1050\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1089\u1086\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l557"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u54\u48\u55}}\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l564"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u49}}\u32 \u1080\u32 \u1072\u1073\u1079\u1072\u1094\u1077\u1084\u32 \u1087\u1077\u1088\u1074\u1099\u1084\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l565"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1072\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u49\u48\u44\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l593"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l597"}{\fldrslt\ul \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u49\u53\u44\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l623"}{\fldrslt\ul \u1087\u1091\u1085\u1082\u1090\u1086\u1084\u32 \u50}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u50\u49\u44\u32 \u1087\u1091\u1085\u1082\u1090\u1072\u1084\u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l628"}{\fldrslt\ul \u49}}\u32 \u1080\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l629"}{\fldrslt\ul \u51}}\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u32 \u54\u50\u51\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u46 \b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1050\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1091\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u40\u1089\u1089\u1091\u1076\u1099\u41\u32 \u1086\u1073\u1098\u1077\u1082\u1090\u1086\u1084\u32 \u1082\u1091\u1083\u1100\u1090\u1091\u1088\u1085\u1086\u1075\u1086\u32 \u1085\u1072\u1089\u1083\u1077\u1076\u1080\u1103\u32 \u1087\u1088\u1080\u1084\u1077\u1085\u1103\u1102\u1090\u1089\u1103\u32 \u1090\u1072\u1082\u1078\u1077\u32 \u1087\u1088\u1072\u1074\u1080\u1083\u1072\u44\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1085\u1099\u1077\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleId=1&documentId=399318#l562"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u54\u48\u57}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u46\u32 \u40\u1074\u32 \u1088\u1077\u1076\u46\u32 \u1060\u1077\u1076\u1077\u1088\u1072\u1083\u1100\u1085\u1086\u1075\u1086\u32 \u1079\u1072\u1082\u1086\u1085\u1072\u32 {\field{\*\fldinst HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=288993#l649"}{\fldrslt\ul \u1086\u1090\u32 \u50\u50\u46\u49\u48\u46\u50\u48\u49\u52\u32 N\u32 \u51\u49\u53\u45\u1060\u1047}}\u41 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u54\u57\u48\u46\u32 \u1057\u1089\u1091\u1076\u1086\u1076\u1072\u1090\u1077\u1083\u1100 \b0\par\pard\sa150\fs24\qj \u49\u46\u32 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\u1085\u1077\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1090\u1100\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1086\u32 \u1074\u32 \u1073\u1077\u1079\u1074\u1086\u1079\u1084\u1077\u1079\u1076\u1085\u1086\u1077\u32 \u1087\u1086\u1083\u1100\u1079\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u1083\u1080\u1094\u1091\u44\u32 \u1103\u1074\u1083\u1103\u1102\u1097\u1077\u1084\u1091\u1089\u1103\u32 \u1077\u1077\u32 \u1091\u1095\u1088\u1077\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u44\u32 \u1091\u1095\u1072\u1089\u1090\u1085\u1080\u1082\u1086\u1084\u44\u32 \u1088\u1091\u1082\u1086\u1074\u1086\u1076\u1080\u1090\u1077\u1083\u1077\u1084\u44\u32 \u1095\u1083\u1077\u1085\u1086\u1084\u32 \u1077\u1077\u32 \u1086\u1088\u1075\u1072\u1085\u1086\u1074\u32 \u1091\u1087\u1088\u1072\u1074\u1083\u1077\u1085\u1080\u1103\u32 \u1080\u1083\u1080\u32 \u1082\u1086\u1085\u1090\u1088\u1086\u1083\u1103\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc 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HYPERLINK "https://normativ.kontur.ru/document?moduleid=1&documentid=350935#l9996"}{\fldrslt\ul \u1089\u1090\u1072\u1090\u1100\u1077\u1081\u32 \u52\u53\u48}}\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1075\u1086\u32 \u1050\u1086\u1076\u1077\u1082\u1089\u1072\u32 \u1087\u1077\u1088\u1077\u1089\u1084\u1086\u1090\u1088\u1072\u32 \u1089\u1084\u1077\u1090\u1099\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1087\u1086\u32 \u1085\u1077\u32 \u1079\u1072\u1074\u1080\u1089\u1103\u1097\u1080\u1084\u32 \u1086\u1090\u32 \u1085\u1077\u1075\u1086\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1072\u1084\u32 \u1089\u1090\u1086\u1080\u1084\u1086\u1089\u1090\u1100\u32 \u1088\u1072\u1073\u1086\u1090\u32 \u1087\u1088\u1077\u1074\u1099\u1089\u1080\u1083\u1072\u32 \u1089\u1084\u1077\u1090\u1091\u32 \u1085\u1077\u32 \u1084\u1077\u1085\u1077\u1077\u32 \u1095\u1077\u1084\u32 \u1085\u1072\u32 \u1076\u1077\u1089\u1103\u1090\u1100\u32 \u1087\u1088\u1086\u1094\u1077\u1085\u1090\u1086\u1074\u46 \b0\i0\par\pard\sa150\qj \u52\u46\u32 \u1055\u1086\u1076\u1088\u1103\u1076\u1095\u1080\u1082\u32 \u1074\u1087\u1088\u1072\u1074\u1077\u32 \u1090\u1088\u1077\u1073\u1086\u1074\u1072\u1090\u1100\u32 \u1074\u1086\u1079\u1084\u1077\u1097\u1077\u1085\u1080\u1103\u32 \u1088\u1072\u1079\u1091\u1084\u1085\u1099\u1093\u32 \u1088\u1072\u1089\u1093\u1086\u1076\u1086\u1074\u44\u32 \u1082\u1086\u1090\u1086\u1088\u1099\u1077\u32 \u1087\u1086\u1085\u1077\u1089\u1077\u1085\u1099\u32 \u1080\u1084\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1091\u1089\u1090\u1072\u1085\u1086\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1080\u32 \u1091\u1089\u1090\u1088\u1072\u1085\u1077\u1085\u1080\u1077\u1084\u32 \u1076\u1077\u1092\u1077\u1082\u1090\u1086\u1074\u32 \u1074\u32 \u1090\u1077\u1093\u1085\u1080\u1095\u1077\u1089\u1082\u1086\u1081\u32 \u1076\u1086\u1082\u1091\u1084\u1077\u1085\u1090\u1072\u1094\u1080\u1080\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc 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\u1086\u1090\u1074\u1077\u1090\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1089\u1090\u1100\u32 \u1079\u1072\u32 \u1091\u1073\u1099\u1090\u1082\u1080\u44\u32 \u1087\u1088\u1080\u1095\u1080\u1085\u1077\u1085\u1085\u1099\u1077\u32 \u1101\u1082\u1089\u1087\u1077\u1076\u1080\u1090\u1086\u1088\u1091\u32 \u1074\u32 \u1089\u1074\u1103\u1079\u1080\u32 \u1089\u32 \u1085\u1072\u1088\u1091\u1096\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u1073\u1103\u1079\u1072\u1085\u1085\u1086\u1089\u1090\u1080\u32 \u1087\u1086\u32 \u1087\u1088\u1077\u1076\u1086\u1089\u1090\u1072\u1074\u1083\u1077\u1085\u1080\u1102\u32 \u1080\u1085\u1092\u1086\u1088\u1084\u1072\u1094\u1080\u1080\u44\u32 \u1091\u1082\u1072\u1079\u1072\u1085\u1085\u1086\u1081\u32 \u1074\u32 \u1087\u1091\u1085\u1082\u1090\u1077\u32 \u49\u32 \u1085\u1072\u1089\u1090\u1086\u1103\u1097\u1077\u1081\u32 \u1089\u1090\u1072\u1090\u1100\u1080\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u56\u48\u53\u46\u32 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\u1074\u1079\u1103\u1090\u1100\u32 \u1077\u1075\u1086\u32 \u1089\u1086\u32 \u1089\u1082\u1083\u1072\u1076\u1072\u32 \u1076\u1086\u32 \u1087\u1086\u1075\u1072\u1096\u1077\u1085\u1080\u1103\u32 \u1082\u1088\u1077\u1076\u1080\u1090\u1072\u44\u32 \u1074\u1099\u1076\u1072\u1085\u1085\u1086\u1075\u1086\u32 \u1087\u1086\u32 \u1079\u1072\u1083\u1086\u1075\u1086\u1074\u1086\u1084\u1091\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1091\u46 \b0\i0\par\pard\sa150\qj \u51\u46\u32 \u1044\u1077\u1088\u1078\u1072\u1090\u1077\u1083\u1100\u32 \u1079\u1072\u1083\u1086\u1075\u1086\u1074\u1086\u1075\u1086\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 \u1080\u1085\u1086\u1081\u44\u32 \u1095\u1077\u1084\u32 \u1076\u1077\u1088\u1078\u1072\u1090\u1077\u1083\u1100\u32 \u1089\u1082\u1083\u1072\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1072\u44\u32 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\u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1077\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57\u49\u53\u46\u32 \u1055\u1077\u1088\u1077\u1076\u1072\u1095\u1072\u32 \u1089\u1082\u1083\u1072\u1076\u1089\u1082\u1086\u1075\u1086\u32 \u1080\u32 \u1079\u1072\u1083\u1086\u1075\u1086\u1074\u1086\u1075\u1086\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074 \b0\par\pard\sa150\fs24\qj \u1057\u1082\u1083\u1072\u1076\u1089\u1082\u1086\u1077\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1080\u32 \u1079\u1072\u1083\u1086\u1075\u1086\u1074\u1086\u1077\u32 \u1089\u1074\u1080\u1076\u1077\u1090\u1077\u1083\u1100\u1089\u1090\u1074\u1086\u32 \u1084\u1086\u1075\u1091\u1090\u32 \u1087\u1077\u1088\u1077\u1076\u1072\u1074\u1072\u1090\u1100\u1089\u1103\u32 \u1074\u1084\u1077\u1089\u1090\u1077\u32 \u1080\u1083\u1080\u32 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\fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u57\u52\u50\u46\u32 \u1057\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1099\u1077\u32 \u1091\u1089\u1083\u1086\u1074\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103 \b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1055\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1080\u1084\u1091\u1097\u1077\u1089\u1090\u1074\u1077\u1085\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1078\u1076\u1091\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1090\u1077\u1083\u1077\u1084\u32 \u1080\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1097\u1080\u1082\u1086\u1084\u32 \u1076\u1086\u1083\u1078\u1085\u1086\u32 \u1073\u1099\u1090\u1100\u32 \u1076\u1086\u1089\u1090\u1080\u1075\u1085\u1091\u1090\u1086\u32 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\u1086\u1089\u1091\u1097\u1077\u1089\u1090\u1074\u1083\u1103\u1077\u1090\u1089\u1103\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1077\u32 \u40\u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1075\u1086\u32 \u1089\u1083\u1091\u1095\u1072\u1103\u41\u59 \b0\i0\par\pard\sa150\qj \u51\u41\u32 \u1086\u32 \u1088\u1072\u1079\u1084\u1077\u1088\u1077\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1086\u1081\u32 \u1089\u1091\u1084\u1084\u1099\u59 \b0\i0\par\pard\sa150\qj \u52\u41\u32 \u1086\u32 \u1089\u1088\u1086\u1082\u1077\u32 \u1076\u1077\u1081\u1089\u1090\u1074\u1080\u1103\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u46 \b0\i0\par\pard\sa150\qj \u50\u46\u32 \u1055\u1088\u1080\u32 \u1079\u1072\u1082\u1083\u1102\u1095\u1077\u1085\u1080\u1080\u32 \u1076\u1086\u1075\u1086\u1074\u1086\u1088\u1072\u32 \u1083\u1080\u1095\u1085\u1086\u1075\u1086\u32 \u1089\u1090\u1088\u1072\u1093\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1084\u1077\u1078\u1076\u1091\u32 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\u1091\u1076\u1086\u1089\u1090\u1086\u1077\u1085\u1085\u1099\u1077\u32 \u1085\u1072\u1075\u1088\u1072\u1076\u1099\u44\u32 \u1077\u1089\u1083\u1080\u32 \u1080\u1085\u1086\u1077\u32 \u1085\u1077\u32 \u1087\u1088\u1077\u1076\u1091\u1089\u1084\u1086\u1090\u1088\u1077\u1085\u1086\u32 \u1086\u1073\u1098\u1103\u1074\u1083\u1077\u1085\u1080\u1077\u1084\u32 \u1086\u32 \u1082\u1086\u1085\u1082\u1091\u1088\u1089\u1077\u32 \u1080\u32 \u1085\u1077\u32 \u1074\u1099\u1090\u1077\u1082\u1072\u1077\u1090\u32 \u1080\u1079\u32 \u1093\u1072\u1088\u1072\u1082\u1090\u1077\u1088\u1072\u32 \u1074\u1099\u1087\u1086\u1083\u1085\u1077\u1085\u1085\u1086\u1081\u32 \u1088\u1072\u1073\u1086\u1090\u1099\u46 \b0\i0\par\pard\sa150\sa0\par\pard\sa150 \fs32\b\qc \u1043\u1083\u1072\u1074\u1072\u32 \u53\u56\u46\u32 \u1055\u1088\u1086\u1074\u1077\u1076\u1077\u1085\u1080\u1077\u32 \u1080\u1075\u1088\u32 \u1080\u32 \u1087\u1072\u1088\u1080 \b0\par\pard\sa150\fs24\sa0\par\pard\sa150 \fs32\b\qc \u1057\u1090\u1072\u1090\u1100\u1103\u32 \u49\u48\u54\u50\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1075\u1088\u32 \u1080\u32 \u1087\u1072\u1088\u1080\u32 \u1080\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 \u1074\u32 \u1085\u1080\u1093 \b0\par\pard\sa150\fs24\qj \u49\u46\u32 \u1058\u1088\u1077\u1073\u1086\u1074\u1072\u1085\u1080\u1103\u32 \u1075\u1088\u1072\u1078\u1076\u1072\u1085\u32 \u1080\u32 \u1102\u1088\u1080\u1076\u1080\u1095\u1077\u1089\u1082\u1080\u1093\u32 \u1083\u1080\u1094\u44\u32 \u1089\u1074\u1103\u1079\u1072\u1085\u1085\u1099\u1077\u32 \u1089\u32 \u1086\u1088\u1075\u1072\u1085\u1080\u1079\u1072\u1094\u1080\u1077\u1081\u32 \u1080\u1075\u1088\u32 \u1080\u32 \u1087\u1072\u1088\u1080\u32 \u1080\u1083\u1080\u32 \u1089\u32 \u1091\u1095\u1072\u1089\u1090\u1080\u1077\u1084\u32 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